Section 1: City of Laramie Overview...5. Mission, Vision, Core Values Form of Organization City Leadership... 8

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1 City of Laramie Adjusted Table of Contents Section 1: City of Laramie Overview...5 Mission, Vision, Core Values... 6 Form of Organization... 7 City Leadership... 8 Section 2: Supplemental Overview...15 Terms and Concepts Preparation & Adoption Process Amendments Calendar City of Laramie Funds Human Capital Debt Section 4: Supplemental Requests...47 Section 4A: Centrally ed Accounts Section 4B: General Fund...53 Overview Revenue Adjusted Expenditures General Fund Resources Summary of Adjusted General Fund Supplementals General Government City Attorney P a g e

2 City of Laramie Adjusted Police Department Fire Department Public Works Community Development Administrative Services Human Resources Parks & Recreation C Recreation Center Fund Overview Revenue Adjusted Expenditures Summary of Funding D. Major Capital Construction Fund Overview Revenue Adjusted Expenditures Summary of Funding Summary of Adjusted Major Capital Supplementals E Water Fund Overview Revenue Adjusted Expenditures Water Fund Resources Summary of Adjusted Water Fund Supplementals P a g e

3 City of Laramie Adjusted 4.F. Wastewater Fund Overview Revenue Adjusted Expenditures Wastewater Fund Resources Summary of Adjusted Wastewater Fund Supplementals G. Solid Waste Fund Overview Revenue Adjusted Expenditures Solid Waste Fund Resources Summary of Adjusted Solid Waste Fund Supplementals Section 5: Funds Adopted for Economic Development Fund E-911 Fund Health Insurance Fund Cemetery Trust Fund Parks & Recreation Development Fund SPT Funds Section 6: Adjusted Capital Plan Overview General Fund Recreation Center Fund E911 Fund Major Capital Construction Fund P a g e

4 City of Laramie Adjusted Parks & Recreation Development Fund SPT Funds Water Fund Wastewater Fund Solid Waste Fund P a g e

5 City of Laramie Adjusted City of Laramie Overview 5 P a g e

6 City of Laramie Adjusted Mission, Vision, and Core Values Laramie is one of Wyoming s seventeen (17) first-class cities with a population over 4,000, and is proudly home to the state s only land grant university: the University of Wyoming (UW). City government provides Laramie citizens with an array of important services from public safety, to water utilities, to recreational facilities. For many City employees, a spirit of public service drives the choice to work for municipal government. No other organization in Laramie offers a comparable depth of services to the community. The City operates as both a governmental and business entity, and the City s mission, vision, and core values set the tone for all services provided. Laramie is a full service City. Mission Building Our Community through Respect, Integrity, Teamwork and Stewardship Community Excellence in the Gem City of the Plains Vision Core Values Core values represent the tone of an organization the traits that are expected of all employees. Respect - treat others with a high level of courtesy and dignity Integrity - honest and ethical interactions with each other and the community Teamwork - work together to meet common goals while considering the needs of others Stewardship - careful and responsible management of all of our resources and environment 6 P a g e

7 City of Laramie Adjusted Form of Organization The City of Laramie is organized as a Council - City Manager form of government. The citizens elect the City Council, which appoints the City Manager, the City Attorney, the Municipal Court Judge, and members to boards and commissions. The City Manager is responsible for managing City operations and supervises staff. Organization Chart 7 P a g e

8 City of Laramie Adjusted City Leadership City Council The City Council establishes public policies for the City of Laramie; adopts the annual budget; appropriates funds; provides a forum for citizen input; analyzes issues of concern to residents; and adopts ordinances. As a policy making board, it is not the duty of the Council to administer the day-to-day operations of the City. The City Council is composed of nine members elected for staggered, four-year terms. The City is sectioned into three wards with each ward electing three representatives to Council. The Mayor and Vice Mayor are elected by Council members for a two-year term. All City Council members, including those serving as mayor and vice mayor, have equal votes. No council member has more power than any other council member. Council positions for each ward are filled as members come up for reelection. The next election will be held in November Current Council Members Current City Council members are listed in the graphic below. Ward 1 Ward 2 Ward 3 Paul Weaver Dave Paulekas, Mayor Klaus Hanson Vicki Henry Jayne Pearce, Vice Mayor Bryan Shuster Andrea "Andi" Summerville Joe Shumway Joe Vitale 8 P a g e

9 City of Laramie Adjusted Council Wards The map below delineates Council ward boundaries. Meetings Regular meetings are held on the first and third Tuesdays of each month. The City Council is authorized to take official actions (e.g. pass ordinances, adopt resolutions, issue licenses) at regular and special meetings. Council frequently holds work sessions on the second and fourth Tuesdays of the month. All official Council business is conducted through open, public meetings. Council may call executive sessions that are closed to the public to discuss personnel matters, negotiations, and litigation. However, no formal action may be taken during executive sessions. Regular meetings of the City Council are televised on Channel 11, the public access channel. By the end of summer 2015, Council meetings will also be available for streaming via the internet. Ordinances Council passes ordinances by holding three public readings of the proposed law. In each reading, the public is invited to comment on the proposed ordinance. It takes at least one month to pass an ordinance under normal circumstances. Council may pass emergency ordinances with a three-fourth vote of Council. 9 P a g e

10 City of Laramie Adjusted City Council Goals for To provide a framework for public policy and program development efforts for the year, the City Council sets annual goals that guide its work. The City Manager develops the strategic plan for implementing legislative objectives and policies in partnership with the leadership team and involves the Council in work sessions for policy decisions. The Council s goals for the upcoming year are listed below and were a cornerstone in developing the budget recommendation for : Address Community Action Items o o o Adopt Policy for Curb, Gutter, and Sidewalk Replacement Resolve Towing Concerns by Council Action, as Determined Necessary Adopt Revision(s) to Laramie Municipal Code for General Parking and Trailer/RV Parking, as Determined Necessary Community Enhancement Beautification and Planning o o o o o o o Begin Planning Process with West Side Neighborhood with Objective of Adopting the Neighborhood Plan Prepare and Present for Council Consideration a Neighborhood Services Plan Expand Collaboration with University for Beautification and Community Service Events Complete 5-Year Evaluation/Report of Comprehensive Plan (Upon Completion of Preceding Studies) Continue Review and Revision of Unified Development Code as Needed Review Zoning in Relation to the Unified Development Code Adopt Revitalization Plan for West Laramie Stewardship of Natural Resources o o o Maintain Ground Water Protection Objectives as Adopted in the Casper Aquifer Protection Plan Support Developing Partnerships for Recycling with Other Public, Non-Profit, and Private Sector Partners Utilize Renewable Energy and Efficiency Standards for Projects and City Operations Provide a Safe Community o o o Maintain Laramie s Safe, Healthy Environment and Ensure Adequate Resources to Protect General Welfare Develop EMS and Operating Agreement for Joint Adoption by Hospital Board and City Council Evaluate Law Enforcement Operations and Response Capability 10 P a g e

11 City of Laramie Adjusted Economic Development o o Evaluate Methods and Models for Economic Development with Partner Agencies (i.e., County, Chamber Business Alliance, Main Street) Complete Housing Study and Implement Strategies for Addressing Housing Issues that Could Impede Growth Adequate Infrastructure and Capital Facilities o o o o o o o Adopt Water Master Plan Construct and Finance a Consolidated Public Works Service Center Complete Level II Engineering & Secure Construction Funding for North-Side Water Tank Construct South Sewer Line Adopt 10-Year Plan for Storm Water Management Develop Paving Standard for Currently Unimproved Streets in the Laramie Community Address Flood Control Along Laramie River and Spring Creek Multi-Modal Public Access o o o o Preserve Park Land, Open Space, and Public Trails for Future Generations Ensure Accessibility for Disabled Persons by Providing Adequate Parking, Safe Sidewalks and Trails, etc. Implement a Traffic Safety Strategy for Access to and from the New Laramie High School Support Public Transportation Options, including Paratransit Community Relations Engage the Community o o Adopt Policy for City Council s Public Relations with the Code of Conduct Collaborate with State Officials to Ensure Adequate Funding to Provide Services to Residents 11 P a g e

12 City of Laramie Adjusted Council Goal Accomplishments for A summary of the Council goals accomplished in the past year are on the following pages: Community Action Items Collaborated with Albany County and the Town of Rock River and successfully renewed the 5 th Penny General Purpose Tax. Collaborated with State Officials to Ensure Adequate Funding to Provide Services to Residents Utilized Renewable Energy and Efficiency Standards on All Projects (when possible) and updated maintenance agreements according to the City s Administration Policy. Community Enhancement and Planning Adopted Tree Area Design Overlay - Standards were reviewed and Council directed TAO (Tree Area Overlay) to be combined within the Neighborhood Plan Reviewed and Revised Unified Development Code Three Times Per Year - First amendments to the Code were adopted. UDC committee and Staff are reviewing next round of UDC revisions, which will include attention to non-conforming uses and structures. Natural Resources Maintained Ground Water Protection Objectives as Adopted in the Casper Aquifer Protection Plan - Monitoring well design is complete and contracted for drilling. Three monitoring wells are constructed and phase one is scheduled for completion May, Economic Development Adopted Recreation Master Plan - Recreation Master plan is complete and now being vetted through the approval process with Ad Hoc committee and Planning Commission. Constructed Cirrus Sky Technology Park Infrastructure - All work site issues are substantially complete except for site restoration and chip seal. Completed Construction of South Water Line; Engineered and Initiated Construction of South Sewer Line - South Laramie Water Line project is complete and in operation. The South Laramie sewer project is fully engineered and designed and in construction phase. 12 P a g e

13 City of Laramie Adjusted Council Goal Accomplishments (Cont.) Public Safety Determined Scope of Work to Rehabilitate the Fire-Drill Training Facility and Sought Funding for the Project - Interact Business Group completed the business plan and reviewed with Council. Secured Grant Funding for Replacement of Engine 1 with Quint Pumping Apparatus - The City secured partial funding from the SLIB (State Land and Investment Board) Reconstructed Police Evidence Processing Facility - Construction contract was approved by Council and rehabilitation is scheduled for completed late summer Completed Evaluation of Emergency Response capability Reviewed Alcohol Point System and Initiate Policy Changes as Council Determines Necessary - Alcohol Point System Changes were Adopted by Council Infrastructure and Capital Facilities New Sanitary Landfill was Placed into Service, Including Scale house, Baler and Automated Billing Software Continued West Laramie Infrastructure Improvements Program for Street and Storm Water System (Prioritize Area Around Linford Elementary School) Completed Indian Ridge Drainage Improvements - Indian Hill project has substantial completion and final completion is scheduled for late spring for items such as, landscaping and concrete diamonds for the storm sewer manholes. Maintained City-wide Infrastructure Improvement Program as Adopted in Both the a) Water/Sewer Study (Red Oak) and b) Street Capital Plan Public Access (Motorized and Non-Motorized) Placed Bike Commuter Test Site into Service on Ivinson Street ( blocks) - Commuter enhanced bike lanes along Ivinson Avenue are fully installed between 500 to 900 Block while the 100 to 500 block are scheduled to be completed in Spring Community Relations Adopted Joint Plan Phase I and Phase II with the University of Wyoming for the North Campus Expansion Area and Convert Lewis Street Corridor to University Use. A traffic study to address traffic control in the area, including the signal at 9 th & Lewis is still under review. 13 P a g e

14 City of Laramie Adjusted City Leadership Team While the City Council establishes public policies, adopts ordinances, and represents residents, management of the City s operations is the responsibility of the City Manager, who is appointed by the Council. The City Manager directs the leadership team, which formulates strategy for operational units within the City. City Manager Janine Jordan Public Safety Public Works Community Administrative Government Fire Chief Dan Johnson Police Chief Dale Stalder Director Earl Smith Parks and Recreation Director Paul Harrison Community Development Director Randy Hunt Assistant City Manager Dave Derragon Administrative Services Director Malea Brown HR Director Lori Curry In addition to the City Manager, the Council appoints two other City Officials to lead legal and judicial operations: the City Attorney and the Municipal Judge. City Attorney Jason Loos Municipal Judge Joshua Merseal 14 P a g e

15 City of Laramie Adjusted Supplemental Overview 15 P a g e

16 City of Laramie Adjusted Introduction This document was prepared for the City Council and for citizens of Laramie to communicate budget adjustments for fiscal year It also contains appropriations for certain funds that are adopted annually, as well as revenue projections for all funds. FY 2016 began July 1, 2015 and ends June 30, The City of Laramie s fiscal year complies with W.S requirements. Fiscal years are referred to in one of two ways throughout this document. For example, the fiscal year ending June 30, 2016 is referred to as FY 2016 or FY The budget process complies with statutory requirements set forth in the Uniform Municipal Fiscal Procedures Act (Wyoming Statutes through ), which applies to all incorporated first class cities and towns with populations over 4,000 and all towns operating under the city manager form of government. The City of Laramie is required to prepare a budget by W.S Aside from statutory requirements, the budget is an important tool for enacting strategic, multi-year plans for the City, while ensuring fiscal sustainability. The City Council s goals, as well as other long-term plans and strategic objectives, provide the framework for formulating the budget. This document presents information about City revenue and spending. The City s Fund structure provides the framework for the presentation of revenues and expenditures. Revenues and expenditures are provided for each Fund, allowing the reader to track the resources going into and out of the Funds. City departments receive operating dollars from specific Funds. In this document, a spending plan is presented for each department, along with goals for, as well as historical expenditure and budget totals for the previous two years (FY and FY ). The City prepares its budget for all Funds using the modified accrual basis, with certain exceptions. The modified accrual accounting basis is used to report governmental funds in the audited Comprehensive Annual Financial Report (CAFR). Using a modified accrual basis, revenue is budgeted when considered measureable and available. Expenditures, including capital outlay, are budgeted when the related liability is incurred or, in the case of debt service principal and interest, due. Exceptions to the modified accrual basis include depreciation budgets in the Enterprise Funds, for which appropriation is required by state statute, and exclusions in the budget for fair market value adjustments on investments, gains or losses on disposals, and current vacation accruals. Proprietary Fund and Fiduciary Fund financial statements and the Government Wide statements in the audited CAFR are presented on the accrual basis. This basis differs from the modified accrual basis in the timing of recognition for revenue and expenses. For example, the accrual basis recognizes revenue when earned, regardless of when it will be available. Furthermore, the accrual basis recognizes the use of economic assets, like infrastructure or equipment, over an asset s useful life through depreciation and debt service principal payments as a reduction of the related liability, rather than a period expenditure. 16 P a g e

17 City of Laramie Adjusted Terms and Concepts The following terms and concepts are used throughout this document. A reference list is presented below to assist in understanding key concepts: Adopted The term adopted budget refers to the legally enacted spending authority that the City Council appropriates through a budget resolution. Once an amendment to the budget is passed, it becomes part of the adopted budget. Adjusted In this book, this phrase is used to refer to the sum of the adopted budget and the City Manager s recommended supplemental budget. For the second year of the budget cycle, the City Manager recommends a budget adjustment, or supplemental budget. The City Council considers and adopts the second year budget adjustment according to the same procedure that was used for the original two year budget, including all public notices and hearings. The adjusted budget is the sum of the original budget and any adjustments adopted prior to year 2 of the budget cycle. Amendments Amendments are changes to an adopted budget that either increase or decrease total spending authority or transfer encumbrances between periods. Some amendments have offsetting revenues that are added as funding sources. Annual An annual budget is a one-year budget that is adopted prior to the beginning of the fiscal year. Funding is reviewed for the current cycle and supplemental funding requests must be proposed for changes. Annual budgets run from July 1 year one to June 30 year two. Appropriations An appropriation is money set aside for a specific use by a formal action of the City Council. Assets Assets are resources that an organization controls and represent future economic benefits. There are many different types of assets, like cash, investments, and infrastructure, to name only a few. In budgeting, only cash and non-restricted investments are considered available resources that can be used to balance the budget. Infrastructure and other capital items (e.g. fleet, equipment) become available resources when sold; including these amounts as available resources is only appropriate at the time of sale, in the case of an equipment tradein for example, or upon liquidation of an organization. 17 P a g e

18 City of Laramie Adjusted Audit An audit is an examination of the City s accounting records by an independent accounting firm in order to determine the accuracy and validity of records and reports, as well as conformity with established policies and financial accounting and reporting standards. The General Accounting Standards Board (GASB) sets standards for financial reporting for units of government. These standards are referred to as Generally Accepted Accounting Principles (GAAP). Internal controls over financial reporting are considered during an audit. Balanced Wyoming statute requires adoption of a balanced budget, which means that available revenues and cash reserves equal expenditures for the fiscal period. Biennial A biennial budget is a two-year budget that is adopted prior to year one of the budget cycle. Funding is reviewed for the two-year period, and changes are approved as supplemental appropriations during the budget cycle. Year two is preceded by supplemental appropriations to the original budget. The City of Laramie s biennium fiscal year budget matches the state funding cycle and runs from July 1 year one to June 30 year three. The use of a biennial budget encourages long-term financial planning. This term refers to a plan of financial operations for one fiscal year (annual budget) or two fiscal years (biennial budget) and contains estimates of all proposed expenditures for given purposes and the proposed means of financing them. Fund-level expenditures are adjusted by the City Manager and appropriated by the City Council. Revenue budgets support the spending plan. Adjustment For the second year of the budget cycle, the City Manager recommends a budget adjustment, or supplemental budget. The City Council considers and adopts the second year budget adjustment according to the same procedure that was used for the original two year budget, including all public notices and hearings. ary Control The City implements budgetary controls to ensure that legal spending authority is not exceeded. ary control is enacted for each specific purpose budget item and for operating and payroll budgets in total by division. Capital projects, equipment, fleet and benefitted personnel authorizations are treated as specific purpose budget allocations, and any changes must be approved by the City Manager and then the City Council. Message In the budget message, the City Manager delivers an explanation of the budget, presented as part of the budget document. Generally, the budget message explains broad budget issues that concern the Council and citizens, including important features of the budgetary plan. 18 P a g e

19 City of Laramie Adjusted Capital Expenditures In budget terms, these expenditures are for assets or studies that will provide long-term benefits for City operations and are used or consumed over multiple fiscal periods. Examples include infrastructure or land investment, equipment, engineering or planning studies, and fleet vehicle and equipment purchases. From an accounting perspective, assets are capitalized when acquisition expenditures exceed $5,000 and the useful life of the asset is at least five years. Capital Plan The City s long-term capital plan reports the planned capital projects, major studies, equipment, and fleet expenditures for governmental funds for six years and for enterprise funds for ten years. Capital Project A capital project is the acquisition, expansion, or rehabilitation of the City s physical structures or infrastructure. Rehabilitation projects extend the useful life or service capacity of the structure, while expansion or acquisition projects create new components to existing capital assets. Capital projects have a minimum useful life expectancy of five years. Cash Reserves Cash reserves represent the amount of cash that exceeds the commitments of the adopted budget, outstanding liabilities, and emergency fund requirements. It is the City s policy to have three to six months of the adopted budget in cash reserves for each non-capital fund. Contingency Funds Contingency funds are a category of expenses placed in reserve in the current budget year only to be used with the approval of the City Council, and only if adequate revenue is available. Contractual Services Contractual services are a category of expenditures that includes amounts paid to third party service providers for items such as association dues, professional services provided by consultants or private companies, and maintenance agreements. Debt Service Debt service is the payment of principal and interest on a financial obligation incurred by the issuance of bonds, notes, or capital leases. These payments are made according to a predetermined payment schedule. 19 P a g e

20 City of Laramie Adjusted Depreciation Depreciation is a non-cash expense that reduces the value of an asset and recognizes the expense for an asset over its useful life (rather than all at once when the asset is purchased). Most assets are depreciable because they lose their value over time and must be replaced. Land and related items are not depreciable. The City is also statutorily required to recognize depreciation in its utility rate structure ( ) so that income generated by rates is sufficient to fund future replacements. However, all financial planning is performed on a cash basis, ensuring that depreciation is not double counted as an expense. Departments Departments are the major administrative units of City of Laramie government. The City of Laramie has nine departments: General Government, which includes the City s Manager s Office, the City Attorney s Office, Administrative Services, Police, Fire, Parks and Recreation, Community Development, Human Resources and Public Works. Division or Cost Center Divisions are administrative units within a department that perform a particular function. Examples of divisions in the City of Laramie include the Street Division of the Public Works Department, as well as the Finance Division of the Administrative Services Department. Divisions are also referred to as cost centers and the terms are used interchangeably in this document. Enterprise Funds Enterprise funds are used to account for goods and services for which user fees and charges are paid in exchange transactions, similar to a private business. The City of Laramie provides water, wastewater, and solid waste services that are accounted for in enterprise funds. The focus for these funds is the determination of operating income, changes in net position, financial position, and cash flows. Expenditures In budget terms, expenditures represent outflows of resources during a fiscal period. The City of Laramie manages expenditures in three major categories: personnel, operating, and capital. Fiscal Year A fiscal year is the twelve month period that establishes the beginning and ending of the period for recording financial transactions. For the City of Laramie, the fiscal year takes place from July 1 st to June 30 th. Fiscal years can be referred to in one of two ways, as shown in the following example for fiscal year 2016: FY 2016 or FY (for the period July 1, 2015 to June 30, 2016). Fleet Fleet vehicles and equipment are centrally managed according to a long-term replacement and maintenance plan. Fleet outlays can be for new vehicles and equipment or the replacement of existing units. 20 P a g e

21 City of Laramie Adjusted Funding Sources Funding sources refer to the incoming resources (revenue) and currently available resources (cash and nonrestricted investments) that are used to fund expenditures. Fund A Fund is a distinct fiscal and accounting entity that is established to account for certain activities or to achieve compliance objectives. Throughout this publication, the term Fund(s) is capitalized if it refers to one of these accounting entities. Activity for each Fund is recorded in its own set of books; Fund activity is not comingled, and transactions between Funds are recognized. s are adopted for each City Fund. Fund Balance In budget terms, the residual amount remaining after forecasted revenues and available cash reserves are reduced by projected expenditures and other relevant liabilities or contingencies. Fund Balance Classifications: Non-spendable Fund Balance This classification reflects the proportion of net resources that is inherently non-spendable because of its form, or because it must be maintained intact. Restricted Fund Balance This classification is the portion of Fund balance that is not available for appropriation or expenditure due to legal requirements. Committed Fund Balance Committed fund balance is the portion of net resources for which there are self-imposed limitations enacted by the City Council that require formal action at the Council level to remove, and are set in place prior to the end for the period. Assigned Fund Balance This classification reflects the portion of Fund balance for which there are limitations that result from intended use established by the City Council or the City Manager. Unassigned Fund Balance Unassigned fund balance is the portion of net resources that is residual after non-spendable, restricted, committed, and assigned amounts have been determined. Franchise Tax Franchise taxes are charged for the use of public rights-of-way and property within the City of Laramie for public or private purposes. The City charges franchise taxes for natural gas, telephone, cable, and electrical services. 21 P a g e

22 City of Laramie Adjusted Inflationary Adjustment These are recommended adjustments to accounts because of expected inflationary increases. Interfund Transactions Interfund transfers occur between the City s Funds to support capital or operating expenditures, to reflect the use of services between City departments, or to recognize asset capitalization. Interfund transactions always include revenue to one Fund and an expenditure to another. Intergovernmental Revenue Intergovernmental revenues are resources received by the City of Laramie from other governments in the form of grants, entitlements, loans, and/or shared revenue. Lease Purchase A lease purchase is a contractual agreement to lease a capital item from an organization providing financing until the lease agreement is fulfilled. The financing organization owns the capital item and distributes the vendor s payment, and the City then pays for the item over the term of the lease. When all payments have been made, the City takes ownership of the capital item. ing for lease purchases has two elements. The first is approval of the equipment purchase, which signifies that the Council approves acquiring the capital item. The second budgetary item is approval of the down payment and subsequent lease payments. From a funding perspective, the City plans for lease purchases according to the actual payment schedule. Liabilities Liabilities are claims or other restrictions on an organization s resources, like a debt obligation. Mill Levy A mill levy is a percentage that is applied to the assessed value of real property to calculate property tax. One mill is equal to one dollar of tax per one-thousand dollars of valuation. For the biennium, the City is levying eight mills, the maximum amount allowed by state statute. Materials and Supplies Materials and supplies are a category of consumable expenditures that includes such items as office supplies, books, periodicals, gasoline, operating supplies, and safety equipment. Personnel Personnel is a category of expenditures that includes salary, benefits, and payroll taxes for City employees. 22 P a g e

23 City of Laramie Adjusted Ordinance An ordinance is a municipal regulation approved by the City Council. Ordinances have the force of law. Rebudgets The City uses the term rebudgets to refer to budgetary encumbrances that are transferred between periods. Encumbrances are used for capital and certain equipment items. Rebudgets do not increase total spending authority; they transfer spending authority between periods. Cash is assigned and moved into the next period to fund rebudget items. Revenue In budget terms, revenue represents inflows of resources during a fiscal period. It has not yet been received, i.e. is not cash or other reserves, and can be derived from many sources like user fees, grants, loan proceeds (in cash-basis terms), interest, and intergovernmental revenue. Recommended Supplemental In the second year of the budget cycle for biennially appropriated Funds, the City Manager may recommend adjustments to the adopted budget. The City Council considers and adopts a second year budget adjustment according to the same procedure that was used for the original two year budget, including all public notices and hearings. Recommended Supplementals There may be multiple budgetary requests recommended by the City Manager in the supplemental budget (reference the previous definition). These individual requests are referred to as recommended supplementals and are of three types: personnel, operating, and capital. Resolution A resolution is a formal expression of opinion, will, or intent, passed by a majority of the City Council. Sales and Use Tax Sales and use tax is a tax imposed on the sale or use of all tangible personal property. User Fees/Charges User fees and charges are payments made to the City of Laramie for receipt of services by the user who benefits from the services. The City of Laramie s primary sources of user fees are the utility services. Other examples include recreational programs, building permits, and inspection fees. 23 P a g e

24 City of Laramie Adjusted Preparation & Adoption Process The City of Laramie s budget preparation process spans several months and includes strategic planning in line with City Council and other organization-wide goals, long-term capital planning, and short-term departmental goal setting. The budget for many of the City s funds is adopted for the biennium, although some are appropriated annually. The current biennium budget for FY and was adopted by the Council on June 10, The adjusted budget presented here for was adopted by Council on June 9, Revenue and Cash Forecasting Revenue and cash forecasts are cornerstones of the budgeting process. The Administrative Services Director estimates the amount of resources the City will receive from intergovernmental distributions, grants, user fees, and other sources to ensure a balanced budget. These estimates are very important. Revenue forecasts that are overly generous result in funding crises when projections are not met, whereas forecasts that are too conservative unnecessarily limit City operations. Revenue performance and cash forecasts are reviewed every year, regardless of whether the fund is appropriated annually or for the biennium. Forecasted changes in revenue are presented as needed for biennially adopted funds. The way in which the revenue forecast is generated depends on type. For general revenue, like sales and use tax, trends for the past five years of revenue performance and economic indicator analysis are used to generate revenue estimates. Any values that are outliers due to one-time events are ignored so that the forecast is not skewed. For specific intergovernmental revenue, like the state supplemental distribution or grants or loans related to capital projects, revenue estimates are based on state figures or the amount of funding requested. State estimates for intergovernmental revenue are generated by the Consensus Revenue Estimating Group (CREG), which is a group of experts representing both the executive and legislative branches who have been charged with estimating certain revenue sources. User fees, permits, and licenses in the governmental funds are estimated using trend analysis (five years) and economic indicator analysis. User fee revenue in the utility operations is generated using the rate structure adopted by Council and usage assumptions based on consumption analysis. Proposed expenditures in excess of estimated revenue must be offset with cash reserves to produce a balanced budget. Per City policy, a minimum of three to six months of the total budgeted expenditures in each noncapital fund must be kept in cash reserves, and these reserves are not used to balance the budget. Long-term forecasting of the City s capital plans, a cash reserve policy, and the biennial budget process help ensure fiscal sustainability in coming years. The City s biennial budget coincides with the State of Wyoming s two-year budget cycle, enhancing the revenue planning process as the state appropriates various shared intergovernmental revenue sources for the biennium. Financial Planning for Utility Services The City had a long period with no rate increases for water and wastewater services, and, in 2010, it began longterm financial planning to ensure adequate water infrastructure. The cash-basis financial plan, developed initially by Red Oak Consulting and completed by City of Laramie staff members, indicated the need for rate increases, which have been enacted by the City Council over a period of years. The results of this financial 24 P a g e

25 City of Laramie Adjusted planning can be seen in the increasing health of this fund. Due to the Specific Purpose Tax project funding and the related delay in capital projects, the rate increases necessary have been significantly less than anticipated. Capital projects and equipment, as well as operating needs, are projected for a ten-year period to ensure the health of the Water and Wastewater Fund. Rates are set based on an approach that stabilizes rate increases over a ten year period. If this approach were not used, there would be a need for significant rate increases in heavy infrastructure years. Three years ago, the City began developing a financial plan for solid waste operations in consultation with Chris Bell and Associates. Rate increases have been enacted by the Council to fund the cost of service for collection, disposal, and diversion activities, as well as future landfill liners required by the Department of Environmental Quality (DEQ) and landfill post-closure costs. Rates have been estimated for the disposal operation using conservative estimates of waste tonnage entering the landfill. With implementation of the new scales at the landfill in fall 2014, a full set of data on tonnage will become available and the financial plan will be adjusted accordingly. Expenditure Requests Supplemental budget requests are submitted by department heads beginning in January. These requests support additions to a department s base budget allocation for a specific division (e.g. Streets Division in the Public Works Department) and one-time allocations for specific purpose items, like capital projects. A department s budget for payroll and benefit expenditures is prepared by the Accounting Team, based on the positions authorized by Council and the benefit rates in effect. The City Manager reviews all requests and presents a budget, or supplemental budget recommendation, to Council based on Council goals and management objectives. The Council reviews and revises the City Manager s recommendation during budget work sessions and special meetings, and the budget (or the supplemental appropriation in year 2 of the biennium) is adopted by resolution the second week in June. The current budget preparation cycle is for, the second year of a biennium. Expenditure requests, submitted by department heads, are of three primary types: personnel, operating, and capital. Supplemental Personnel Requests Personnel requests are submitted in support of additional funding for payroll expenditures. Funds can be requested for part-time salaries or for additional benefitted employee authorizations. The Council approves both the increase in full-time equivalent position and the funding increase to support that position when benefitted employee requests are appropriated. Additions in part-time salary dollars do not increase the City s authorized positions. Personnel increases can be one-time or ongoing. 25 P a g e

26 City of Laramie Adjusted Supplemental Operating Requests Operating requests support additional funding for operating expenditures. Operating expenditures are of two types: contractual services and materials and supplies. Contractual service expenditures are amounts paid to third-party service providers for costs such as consulting fees, legal fees, maintenance agreements, etc. Material and supply expenditures are purchases of consumable items that are used by City staff members to accomplish routine operational objectives, such as purchasing office supplies, small tools, and department-specific operating supplies. Supplemental operating requests represent potential increases to an operating expenditure line within a cost center. Line item change requests are potential transfers of funding between two existing operating expenditure budget allocations and, if adopted, do not result in a net funding increase. Obligated increases represent potential increases to an operating expenditure line in the case that the department has no control over the cost increase. Obligated increases are common for contractual agreements (e.g. audit services or software maintenance agreements) under which the cost increase is contractually obligated to the vendor. These increases can be one-time or ongoing. Centrally budgeted account requests include expenditures that are common to many City cost centers and are subject to inflationary fluctuations or rate increases, like electric and natural gas utilities, telephone services, postage, gasoline expenditures, City-wide maintenance agreements, and payroll taxes. The Accounting Department, in consultation with departmental managers, analyzes these accounts for trends and suggests potential increases based on the need for inflationary increases or an adjustment to the base budget. Inflationary increases are proposed based on economic forecasts. Adjustments to the base budget can either be positive or negative, depending on account history. Debt payments are also included in centrally budgeted accounts, as the Accounting Department manages City-wide debt obligations. Capital Requests All capital expenditures are adopted into the City s budget as specific purpose budget authorizations. Capital requests are based on the City of Laramie s long term capital plan, which spans six years for Governmental Funds and ten years for Enterprise Funds. The capital planning and evaluation process begins in January. Each capital expenditure must achieve a Council goal, a comprehensive plan goal, or a specific departmental goal, and capital expenditures are prioritized based on these goals. There are three types of capital budget requests: fleet, equipment, and capital projects. Fleet requests represent potential increases for a vehicle or equipment item that is part of the City s fleet plan. Equipment requests support increases to a department budget for the purchase of specific equipment items, as detailed on the department s 6-year equipment plan. Capital project requests are significant requests for funding to support either capital studies or projects, as detailed on the department s multi-year capital plan. 26 P a g e

27 City of Laramie Adjusted City Manager s Recommended The City Manager evaluates all departmental requests for increases to the operating and capital project budget. This evaluation is based upon achieving City-wide and department level goals and objectives. The City Manager meets with department heads regarding their requests, and then recommends a supplemental budget to support the Council s priorities and ensure fiscal resources to support City operations. s are recommended by the City Manager and adopted by the City Council for all City Funds for either a biennial or annual period. For biennially adopted Funds, budget adjustments are made prior to year two of the biennium. The City Manager recommends supplemental appropriations for the following City Funds: General Fund Recreation Center Fund E911 Fund Economic Development Fund Major Capital Construction Fund Parks & Recreation Development Fund Specific Purpose Tax Capital Funds Water and Wastewater Utilities Fund Solid Waste Fund Health Insurance Fund Cemetery Perpetual Care Fund The supplemental budget recommendation is presented by Fund. A fund is a distinct fiscal and accounting entity that is established to account for certain activities or to achieve compliance objectives. Activity for each Fund is recorded in its own set of books, fund activity is not comingled, and transactions between Funds are recognized. Work Sessions, Public Hearings & Adoption Adjustments for the budget and supplemental adjustments for Funds already appropriated, were presented to the Council on April 24, 2015 in accordance with W.S Council work sessions were held on May 7, 12, and 14, 2015, and a special meeting held May 18, During these meetings, Council members received a thorough review of the Supplemental, and there were two opportunities for public comment at each work session. Council members had the opportunity to make motions to change the budget at the special meeting. Public hearing and adoption took place on June 9, P a g e

28 City of Laramie Adjusted Amendments Amendment Process Staff members can request budget amendments throughout the year when additional spending authority is required. These amendments must be approved by the City Manager and then the City Council before additional expenditures can be made. The City has implemented administrative policies to ensure budgetary compliance, and expenditures are routinely reviewed and compared to budgeted totals. The legal level of spending control is at the division level; however, the City enforces budgetary control more strictly for certain items. Capital projects, equipment, fleet and full-time personnel authorizations are treated as specific purchase budget allocations, and any changes must be approved by the City Council. Operating and payroll budgets are reviewed in total by division for the category. The process for budget amendments is as follows: Department Recognizes an Unbudgeted Item (grants, project bids, new goals or project, etc.) Department Proposes Amendment City Manager and Finance Department Review and Approve/Deny Amendment Presented to City Council Spending Authority Increased, if Approved by Council 28 P a g e

29 City of Laramie Adjusted Summary of Amendments for FY The FY budget has been amended during the fiscal year*. The table below summarizes amendments to date for FY : Amendment Summary Resolutions , 60, and 61 Resolution Resolution FY Amendments to Date General Fund Municipal Court $ 3,500 $ - $ - $ 3,500 Police Admin ,000 10,000 Police Grants ,000 10,000 Fire Training - 2,000 4,000 6,000 Fire Grants - 15,750-15,750 Facilities Mgmt - - 8,696 8,696 Street - 6,706 24,811 31,517 Parks 20,000-4,000 24,000 Total Amendments - General Fund 23,500 24,456 61, ,463 Water Fund Pumps and Wells - - 3,229 3,229 Filter Treatment Plant - 3,500 50,000 53,500 Transmission & Delivery 561, ,170 Meters - - (3,229) (3,229) Water Rights - 43,655-43,655 Total Amendments - Water Fund 561,170 47,155 50, ,325 Wastewater Fund WW Treatment - 89,500-89,500 Industrial Pre-Treatment - - 2,129 2,129 Total Amendments - Wastewater Fund - 89,500 2,129 91,629 Solid Waste Fund SW Disposal - 171,128 3, ,988 Total Amendments - Solid Waste - 171,128 3, ,988 Other Funds Economic Development Fund 100,000 60, ,000 Recreation Center Fund ,233 10,233 Major Capital Construction Fund 10, ,854 Parks & Rec Development Fund ,720 77,720 Total Amendments - Other Funds 110,854 60,000 87, ,807 All Fund Totals $ 695,524 $ 392,239 $ 205,449 $ 1,293,212 *This table summarizes amendments to date as of April A final year end amendment for FY 15 will be presented to Council for Consideration in fall P a g e

30 City of Laramie Adjusted Summary of amendments (cont). The following table summarizes the funding sources for amendments to date in FY Approximately 25% of these amendments impacted cash reserves. Other amendments were funded by grants, contributions, and rebudget dollars on reserve from the previous budget year. Material amendments (over $25,000) that impacted cash reserves are as follows: Water Fund Treatment Design and install valve on Raw Water Pipeline ($50,000) Wastewater Fund Treatment Oxidation ditch cleaning ($74,000) Funding Source Summary Cash Reserves Grants Rebudgets & Transfers General Contributions Fund level Totals General Fund $ 17,781 $ 36,175 $ 33,507 $ 22,000 $ 109,463 Water Fund 53, ,170 43, ,325 Wastewater Fund 89,500-2,129-91,629 Solid Waste Fund 3, , ,988 Economic Development Fund 135, , ,000 Rec Center Fund 6,733 3, ,233 Major Capital Construction Fund 10, ,854 Parks & Rec Development Fund - 57,720 20,000-77,720 Total by Funding Source $ 317,873 $ 658,565 $ 270,419 $ 46,355 $ 1,293,212 Economic Development Fund Gateway Building Laramie Regional Airport ($100,000); Cirrus Sky Master Plan ($35,645 from cash reserves, $24,355 from contributions) 30 P a g e

31 City of Laramie Adjusted Preparation Calendar The City of Laramie s summarized budget calendar follows. The deadlines presented demonstrate the amount of time required of staff to compile, refine, and prepare budget information for elected officials and the public for review. November 24, 2014 December 2, 2014 January 6, 2015 January 12 January 20, 2015 February 3 February 12, 2015 February 1 March 14, 2015 February 13, 2015 February 13 March 27, 2015 February 19, 2015 February 26 March 6, 2015 March 16 April 2, 2015 March 6, 2015 March 13, 2015 March 27, 2015 April 24 May 7, 2015 May 7 18, 2015 May 22, 2015 May 27, 2015 June 9, 2015 June 30, 2015 Capital project request forms distributed to departments. Supplemental request forms distributed to departments. Supplemental capital requests due to budget team. Capital project meetings between Departments, Team, and City Manager. Human Resources reviews medical rates, payroll, and position control, then payroll forecast is finalized. Departments and Team review and revise grant listing. Department Information & Goals Form distributed for completion. Plan budget publication content and format. Supplemental requests due to Team. Supplemental request meetings between Departments, Team, and City Manager. Applications from Community Partners received, reviewed, and funding decision made. Department Information & Goals Form due to Team. Revenue forecast finalized. Revenue adjustments and recommended supplementals complete. Council receives and reviews recommended and supplemental budget. Hold Council Work Sessions and Special Meetings. Final budget resolution completed and submitted for publication. Notice of Public Hearing and Summary of published in the Laramie Boomerang newspaper. Hold public hearing and adopt budget by resolution. Adopted budget materials published online for departments and the public. 31 P a g e

32 City of Laramie Adjusted City of Laramie Funds The accounts of the City are organized on the basis of Funds, with each Fund being considered a separate accounting entity. The operations of each Fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, Fund equity, revenues and expenditures, or expenses, as appropriate. Throughout this publication, the term Fund(s) is capitalized if it refers to one of these accounting entities. Government resources are allocated and accounted for in these individual Funds based upon the purposes for which they are to be expended, as well as the means by which spending activities are controlled. The various Funds are grouped into fund types. The City of Laramie records transactions and issues audited financial statements in accordance with Generally Accepted Accounting Principles (GAAP) in the United States of America. However, as previously mentioned, the basis of accounting is not the same as the City s basis for budgeting. Furthermore, the Funds for which the City Council appropriates a budget are not the same as the Funds for which financial statements are issued. In the audited Comprehensive Annual Financial Report (CAFR), the Specific Purpose Tax Funds are reported as a single fund, while a budget is prepared and appropriated for both the 2002 and 2010 Funds. The Downtown Development Authority Fund is excluded from the CAFR due to materiality. Governmental Funds The General Fund The General Fund of the City of Laramie is used to account for financial resources that are not restricted to specific purposes. This Fund accounts for City services such as public safety, public works, community development, recreation, park services, and general government services. Nine (9) departments receive funding through the General Fund, with a total of thirty-six (36) cost centers or divisions. These departments are as follows: General Government City Attorney's Office Police Fire Public Works Community Development Administrative Services Human Resources Parks & Recreation 32 P a g e

33 City of Laramie Adjusted These departments, and their divisions, will be discussed in greater detail in the General Fund section of this publication, beginning on page 53. The General Fund is appropriated for the biennium. Each division is individually appropriated, and budgetary controls are in place to mirror the division-level appropriation. Special Revenue Funds These funds are legally restricted for expenditure on specified purposes. The City of Laramie has three special revenue funds: 1) The E-911 Fund is used to account for the costs of operations and major construction or capital improvements that are directly related to E-911 services. As a matter of policy and law, resources accounted for in this Fund are used only on capital improvements. Revenues for this fund come from grants, as well as 911 surcharges on telephone bills. Expenditures for this Fund are presented on page ) The Economic Development Fund is used to account for revenues which are utilized to administer lowinterest loans, grants, and other programs to stimulate economic development. Economic programs have expanded to include recapture agreements with the Wyoming Business Council. Expenditures for this Fund are presented on page ) The Recreation Center Fund is used to account for revenues and expenditures for the operation of the City of Laramie Recreation Center. Revenues come from memberships and user fees, grants, merchandise sales, interest from the recreation endowment, donations, and the recreation mill levy. If a revenue shortfall occurs, this Fund is subsidized from the General Fund. information for this Fund is presented on pages The Recreation Center Fund is appropriated for the biennium. The E-911 Fund and Economic Development Fund are appropriated annually. Capital Project Funds Capital project Funds are used to account for financial resources to be used in acquisition or construction of major capital projects, other than those financed by enterprise (proprietary) Funds or trust Funds. The Major Capital Construction Fund is used to account for the costs of major construction or capital improvements spanning multiple fiscal years. Revenues for this Fund come from grants, capital leases, and General Fund operating transfers. This Fund is appropriated for the biennium. Expenditures for this Fund are presented on pages The Parks & Recreation Development Fund is used to account for the costs of capital improvements or equipment for the parks and recreation services, as well as recreation mill levy funded projects. Revenues for this Fund come from grants, the recreational mill levy (1 mill), and donations. This Fund is appropriated annually. Expenditures for this Fund are presented on pages The 2002 and 2010 Specific Purpose Tax Capital Funds are used to account for the costs of specific capital improvements, as well as repair and maintenance projects. Revenues for these Funds come from an additional 33 P a g e

34 City of Laramie Adjusted one cent sales tax (the 6th cent) for which voters approved both bonded and unbonded projects in 2002 and The SPT Funds are appropriated annually. Expenditures for these Funds are presented on pages Debt Service Fund Debt service Funds are used to account for resources to pay annual principal and interest payments on general long-term debt. The City s debt service Fund is used to account for the Wyoming Territorial Park loan. This Fund is appropriated annually. No appropriation is adjusted for this fund because it was closed out at fiscal yearend The Wyoming Territorial Park loan was paid in December 2014, and there is no longer a need for this Fund. Proprietary Funds Enterprise Funds Enterprise Funds are used to account for goods and services for which user fees and charges are paid in exchange transactions, similar to a private business. Revenues in these Funds are generated by charging either customers or other units within the City government the costs of the services provided. The City uses these Funds to account for water, wastewater, and solid waste services, which account for three (3) City departments and seventeen (17) cost-centers. 1) The Water Fund is a Fund used to account for the operation of water services provided by the City. information is presented on pages ) The Wastewater Fund is a Fund used to account for the operation of wastewater services provided by the City. information is presented on pages ) The Solid Waste Fund is a Fund used to account for refuse collection, refuse disposal, and diversion/recycling services provided by the City. information is presented on pages All of the Enterprise Funds are appropriated for the biennium, and long-term cash-basis financial plans are also prepared for these Funds in order to forecast user rate requirements. Internal Service Funds Internal service Funds are used to report any activity which provides goods or services to other Funds or departments on a cost-reimbursement basis. The Health Insurance Fund is used to account for the cost of City self-insurance, with a defined health and dental insurance plan that covers all regular, full-time employees, as well as some retirees, of the City. This Fund is appropriated annually. Expenditures for this Fund are presented on page P a g e

35 City of Laramie Adjusted Fiduciary Funds Fiduciary Funds are used to report assets that are held in a trust or agency capacity for others and are therefore not available to support City programs. The Cemetery Perpetual Care Fund, which is a private purpose trust Fund, is used to account for all Funds granted and bequeathed to the City for the preservation and expansion of lots for the Laramie City Cemetery. Expenditures for this Fund are presented on page 236. This Fund is appropriated annually. The Downtown Development Authority Fund, which is an agency Fund, is used to account for proceeds generated by a special assessment in the downtown Laramie area. This special assessment expired more than five years ago, and the remaining monies still need to be distributed. This Fund is appropriated annually. No appropriation is adjusted for this Fund because it was closed out at fiscal year-end Major Funds Definition A government s main operating Fund, the General Fund, is always considered a major Fund for financial reporting purposes, which means that it is classified and presented separately in the Comprehensive Annual Financial Report (CAFR). Major Funds are further defined as having a proportional share of a financial statement element that is at least ten percent (10%) of the total for governmental Funds and at least five percent (5%) of the combined total for governmental and enterprise Funds. The four financial statement elements are assets and deferred outflows of resources; liabilities and deferred inflows of resources, revenues, and expenditures/expense. The City s Major Funds As reported in the FY 2014 Comprehensive Annual Financial Report, the City s major governmental Funds are the General Fund, the Major Capital Construction Fund, the Specific Purpose Tax Fund, and the Wyoming Territorial Prison Debt Service Fund. Major proprietary Funds include the Water, Wastewater, and Solid Waste Funds. 35 P a g e

36 City of Laramie Adjusted A Guide to the Relationship between Funds and Departments The chart below illustrates the City s current Fund structure. Both the Wyoming Territorial Park Debt Service Fund and the Downtown Development Authority Fund will be closed as of June 30, City Manager's Office General Fund City Manager, City Clerk, City Council, IT, General Accounts, Safety Capital Funds Capital Construction Fund - Administration Projects Fund Type Enterprise Funds Special Revenue Funds Economic Development Fund Debt Service Funds WY Territorial Prison Debt Service Fund Internal Service Funds Trust & Agency Funds Downtown Development Authority Fund City Attorney City Attorney Police Department Police Admin, Investigations, LARC, Grants, Animal Control Capital Construction Fund - Police Projects E911 Fund Fire Department Fire Admin, EMS, Operations, Prevention, Training, Grants, EMA Capital Construction Fund - Fire Projects Departments Human Resources Parks & Recreation Human Resources Parks & Rec Admin, Parks, Cemetery, Mosquito Control, Recreation, Ice & Events Center, Facilities Maintenance Capital Construction Fund - Parks & Rec Projects; Parks & Recreation Development Fund; SPT Fund - Recreation Projects Recreation Center Fund Health Insurance Fund Cemetery Perpetual Care Fund Community Development Community Development Admin, Engineering, Planning, Code Administration Capital Construction Fund - Comm Dev Projects Public Works Public Works Admin, Streets, Fleet Capital Construction Fund - Street Projects; SPT Funds - Infrastructure Projects Water and WasteWater Utilities Fund, Solid Waste Fund Administrative Services Municipal Court, Finance 36 P a g e

37 City of Laramie Adjusted City of Laramie Human Capital Staffing levels and FTEs The City offers a range of employment opportunities to area residents and has a diversified workforce charged with delivering its services. Both full-time and part-time positions are critical to City operations. The term benefitted is used to describe employees who earn benefits in accordance with the City of Laramie Employee Handbook or the Collective Bargaining Agreement for Fire Union personnel, as appropriate. All full-time positions are benefitted, while only a few part-time positions are benefitted. Staffing levels are reported in terms of full-time equivalents (FTEs), the number of benefitted employees as measured by forty hours of work per week. For example, one FTE could be comprised of a full-time benefitted employee or two part-time benefitted employees who work twenty hours per week. Authorized FTEs for the City for a nine year period are presented below, along with adjustments for. Authorized FTEs are treated as specific purpose budget allocations. 37 P a g e

38 City of Laramie Adjusted Adopted and adjusted FTEs for, by area of service, are illustrated below. As the charts indicate, forty-seven percent (47%) of current FTEs are dedicated to performing the public safety function. The second largest functional category of City employees is dedicated to performing enterprise operation work. Centralized administrative staff, which includes City administration, Finance, Municipal Court, Information Technology, City Clerk, City Attorney, and Human Resources, are twelve percent (12%) of the City s authorized FTEs. Programmatically speaking, this breakout indicates that eighty-eight percent (88%) of all City employees are directly supporting programs and services to the public. Administrative overhead positions are very limited even though they are critical for supporting the services that are delivered. 38 P a g e

39 City of Laramie Adjusted Departmental FTE Summary and Changes In general, there are three primary areas for which FTEs are tracked: the General Fund, the Recreation Center Fund, and the Enterprise Funds. The City manages payroll budgets as specific purpose budgetary authorizations from the Council with the exception of the part-time salary allocation. This approach means that no benefitted employees can be added without City Manager recommendation and City Council approval. The budget allocation for non-benefitted part-time salaries is based on a total dollar allocation. Personnel requests must be submitted in support of any changes to authorized positions, and the City Manager makes adjustments based on operational needs and the Council s priorities. When the City Council approves these items, they approve both the increase in authorized positions and the increase in budgetary allocation. General Fund FTEs and Fiscal Year Changes The General Fund contains activity for governmental functions like public safety, parks, community development, some public works, and administration. Seventy-six percent (76%) of all City employees contribute to General Fund operations. The chart below includes authorized FTEs for nine years, as well as the adjustments for. Note: The FTE totals presented in the above chart do not include the additional Civilian fire inspector and ½ time secretary that were conditionally approved in the FY biennium. 39 P a g e

40 City of Laramie Adjusted Adopted Increases in FTEs during FY o Council approval of a full-time arborist funded entirely with City revenue o Council approval of a full-time Traffic Safety Resource Prosecutor in the City Attorney s office, with.75 FTE offset by grant revenue from the Wyoming Department of Transportation and.25 FTE funded with City revenue o Council approval of an increase of.5 FTE for the Administrative Assistant in Administrative Services, funded by a budget transfer from the City Manager s office in support of transferred budget preparation responsibilities o Council approval of an additional dispatcher (1 FTE) for the Police Department. Adopted Increases during Fiscal Years and o o Public Safety Answering Point (PSAP) Manager for LARC cost center adopted in FY at 1.0 FTE Engineering Technician for Engineering cost center adopted in FY at.75 FTE Adjustments for o o Increase of 0.25 FTE adjusted for Grants Analyst Decrease of 0.5 FTE adjusted for CSO Records Specialist Recreation Center Fund FTEs and Fiscal Year Changes The Recreation Center payroll includes staff members required to oversee programs and operations for the Recreation Center. The chart below includes authorized FTEs for nine years; there are no adjustments for FY These totals do not include part-time non-benefitted employees, which are a significant part of the Recreation Center s work force. 40 P a g e

41 City of Laramie Adjusted Adopted Increases in FTEs during FY o There were no Council approved increases in FTEs during the current fiscal year. Adopted Increase during o Facilities Maintenance Technician for Recreation Center was adopted for at 1.0 FTE Enterprise Fund FTEs and Fiscal Year Changes Enterprise fund payroll includes staff members required to operate the City s business-type activities of water, wastewater, and solid waste. The chart below includes authorized FTEs for nine years, as well as the adjustments for. Adopted Increases in FTEs during FY o o The Council approved an increase of 1.0 FTE in Wastewater for a Utility Operator in the current fiscal year. The Ranch Manager position was eliminated in Water during the current fiscal year. Adopted Increases during FY o There are no adopted increases for the upcoming biennium Adjustments for o Increase of 1.0 FTE adjusted for a Utility Maintenance Worker in Wastewater Collection 41 P a g e

42 City of Laramie Adjusted Debt Introduction The City utilizes debt financing as a means to fund capital improvements in its governmental and business-type activities. Debt obligations assist with cash flow management by spreading out the cost of capital improvements or major equipment purchases over multiple periods. As a governmental entity, the City obtains debt financing at competitive rates. Various types of debt financing are used, including bonds, notes payable, and lease purchase agreements. Bonds are debt securities with a defined term, or maturity, after which the bond is redeemed. A bond is an instrument of indebtedness from the bond issuer to the bond holder. While the bond is outstanding, bond holders are typically paid a stated interest rate based on the par value (face value) of the bond. Upon redemption, the par value is returned to the bond holder. The City of Laramie can issue two types of bonds: general obligation bonds and revenue bonds. General obligation (GO) bonds are municipal bonds backed by the taxing power of the municipality, and no assets are used as collateral. GO bonds are subject to statutorily defined debt limits. Revenue bonds are municipal bonds used to finance income producing projects and are secured by a specific revenue sources. The City of Laramie has both general obligation and revenue bonds outstanding, as detailed in the next section. Any initial bond issue by the City requires approval of a referendum by voters. Notes payables are long-term debt liabilities governed by a loan agreement or a promissory note. The amortization schedule, or schedule of interest and principal payments, is included in this agreement. The City of Laramie typically enters into this type of financing with state or agencies, like the State Land and Investment Board or the Wyoming Water Development Commission. Occasionally, as is the case with State Revolving Funds for Clean Water and Drinking Water, loan funds are from a federal source. Lease purchases are used to finance major equipment and fleet purchases. A lease purchase is a contractual agreement to lease a capital item from an organization providing financing until the lease agreement is fulfilled. The financing organization owns the capital item and distributes the vendor s payment, and the City then pays for the item over the term of the lease. When all payments have been made, the City takes ownership of the capital item. 42 P a g e

43 City of Laramie Adjusted Existing Debt Obligations As of June 30, 2014, the City of Laramie had debt outstanding of $40,728,859, as detailed in the table below. Laramie s GO bonds have a Standard and Poor s (S & P) rating of A+, which is very strong, and differs from the highest-rated obligations only to a small degree. The 2008 water refunding bonds are rated A+, which suggests somewhat more susceptibility to the adverse effects of changes in circumstances and economic conditions than obligations in higher-rated categories. For both ratings, S & P considers the City s capacity to meet its financial commitment on its bonds is very strong. Long-Term Obligations at June 30, 2013 Additions Deletions Long-Term Obligations at June 30, 2014 Governmental Activities Loans Payable WTP Note Payable $ 10,000,000 $ - $ - $ 10,000,000 Capital Leases - WAM Energy Lease 7,500 - (5,000) 2,500 Energy Improvements Lease 956,724 - (56,667) 900,057 E911 Consoles 83,378 - (83,378) - WAM Energy Lease II 80,000 - (10,000) 70,000 Street Wheel Loader - 113,569 (28,509) 85,060 General Obligation Bonds - SPT 2010 GO Bonds 19,150,000 - (1,825,000) 17,325,000 Governmental Activities Total: $ 30,277,602 $ 113,569 $ (2,008,554) $ 28,382,617 Business-Type Activities Revenue Bonds Water refunding bonds, 2008 $ 1,625,000 $ - $ (100,000) $ 1,525,000 Water refunding bonds, ,140,000 - (375,000) 765,000 Water revenue bond, ,072,000-1,072,000 Loans Payable - WWDC Spur Well loan 510,856 - (55,442) 455,414 WWDC Water projects loan 1,015,331 - (90,402) 924,929 WWDC Soldier Springs Well loan 341,436 - (43,229) 298,207 WWDC Laramie Transmission 1,875,011 24,981-1,899,992 WSLIB Main Lift Station Project 635,220 - (33,435) 601,785 WSLIB Wastewater Treatment - Facility loan 3,807,625 - (725,864) 3,081,761 WSLIB Wastewater Treatment - Facility loan 456,635 - (46,841) 409,794 Capital Leases - Energy Improvements Lease 130,048 - (7,698) 122,350 Recycling program equipment 305,667 - (74,399) 231,268 Wastewater Dump Truck 86,406 - (57,338) 29,068 Water Dump Truck - 119,089 (29,835) 89,254 Wheel Loader 162,000 - (54,002) 107,998 Collection Truck 264,310 - (66,583) 197,727 Scraper 620,499 - (85,804) 534,695 Business-Type Activities Total: $ 12,976,044 $ 1,216,070 $ (1,845,873) $ 12,346,241 All Funds Total $ 43,253,646 $ 1,329,639 $ (3,854,427) $ 40,728, P a g e

44 City of Laramie Adjusted Legal Debt Limits The City is subject to debt margin limits on its general obligation bonds. These limits, which are statutorily defined, are calculated using assessed valuation; in FY 2014, the City s assessed value was $224,234,575. These limits constrict the amount of general obligation debt the City can carry at a given point in time. There is no debt limit for revenue bonds, given that they are secured by an income producing activity. Limits on General Obligation Bonds related to General Projects Four percent (4.0%) of the City s Total Assessed Value (W.S. 16-5) Limits on General Obligation Bonds related to Wastewater Projects Eight percent (8.0%) of the City s Total Assessed Value (W.S. 16-5) Limits on General Obligation Bonds related to Water Projects Per Wyoming Statute, Article 16, Section 5: water projects intended to supply water to cities or towns are exempt from debt limitations. The legal debt limits as of June 30, 2014 are presented below: Type of Bond Debt Limit Total Debt Amount Applicable to Debt Limit Legal Debt Margin Total Net Debt Applicable to Limit (as a Percentage of Debt Limit) General Obligation Bonds $ 8,969,383 $ 6,300,000 $ 2,669, % Sewer Bonds $ 17,938,766 $ 4,609,756 $ 13,329, % 44 P a g e

45 City of Laramie Adjusted Debt Service for FY and Adopted Debt Service Principal and interest payments have already been appropriated as follows for the FY & biennium: General Fund Principal General Fund Interest Emergency E911 Principal Emergency E911 Interest Recreation Center Fund Principal Recreation Center Fund Interest Specific Purpose Tax 2010 Principal Specific Purpose Tax 2010 Interest WY Territorial Park Principal 10,000,000 - Water Fund Principal Water Fund Interest Wastewater Fund Principal Wastewater Fund Interest Solid Waste Fund Principal Solid Waste Fund Interest All Funds Total $ FY ,986 47, , , , , ,457 50, , , , , , ,678 66,108 $ 15,565,303 $ 3,843,363 Debt for the General Fund includes the following obligations that have already been approved by the Council: Wyoming Association of Municipalities (WAM) energy lease for the energy improvements projects, a lease purchase for the energy improvements projects, and a lease purchase for a wheel loader. New debt includes lease purchases for street sweepers, a fire truck, and a portion of the Public Works Service Center in. The debt budgeted in the Recreation Center for the upcoming biennium is an existing obligation for a lease purchase related to the energy improvements projects. For the Water Fund, existing obligations for the State Land and Investment Board (SLIB) Drinking Water State Revolving Fund (DWSRF) 008 loan, 2008 water bonds, 2012 water bonds, Wyoming Water Development Commission (WWDC) Soldier Springs loan, WWDC Spur Well loan, United States Department of Agriculture (USDA) South Laramie Water Delivery loan, and lease purchases on a dump truck and the energy improvements project have been budgeted. New obligations for the biennium include a DWSRF loan on the Grand Avenue project, a WWDC loan on the Raw Water/36 Pipeline and a portion of the lease purchase payment for the Public Works Service Center. For the Wastewater Fund, existing obligations for the Clean Water State Revolving Fund (CWSRF) 008 loan, CWSRF lagoon rehab loan, CWSRF Main Lift Station loan, and lease purchase payments on the dump truck and the energy improvements projects have also been budgeted. New debt for the upcoming biennium includes CWSRF loans for the Banner Road, south Laramie sewer replacement and B2 line replacement projects, as well a proportionate share of the lease purchase payment for the Public Works Service Center. - - $ 188,983 17,794 18,550 11,204 1,950, , , P a g e

46 City of Laramie Adjusted The Wyoming Territorial Prison Fund has an investment (zero coupon bond) to offset a long-term note on the Wyoming Territorial Park and the actual debt obligation. This debt matured in December In the Solid Waste Fund, existing obligations for lease purchases on the Toter carts, wheel loader, collection truck, and scraper were budgeted. New debt includes lease purchases on a collection truck, a service truck, a compactor, and a backhoe. Adjustments for Debt in Adjustments for debt are listed below. The General Fund additional debt is an adjustment to the existing debt. General Fund Street Debt Payment - Street Paver The purchase of a new street paver is being recommended in the Street division, along with lease purchase financing for this piece of equipment. $ 43,683 Economic Development Fund Economic Development Debt Payment - HiViz In November 2013, the Council accepted a Business Ready Community Grant and Loan from the Wyoming Business Council to support relocation of HiViz Shooting Systems to Laramie. Loan payments are projected to begin in FY 2016 and will be paid by revenue generated from lease payments made by HiViz to the Laramie Economic Development Corporation. $ 28, P a g e

47 City of Laramie Adjusted Centrally ed Accounts 47 P a g e

48 City of Laramie Adjusted Centrally ed Accounts Administration centrally budgets certain accounts, like electric service, natural gas, maintenance agreements, and general payroll. The tables that follow summarize adjustments for centrally budgeted accounts for FY General Fund The tables for the General Fund show detail for supplemental adjustments in. Cost Center Supplemental Request Title Description of Request FY 2016 Adjustments General Accounts 7,761 PD Admin 8,744 Animal Control 57 Fire Operations 3,504 HVAC Preventive A new HVAC Preventive Maintenance agreement with Long Facilities Mgmt 9,900 Maintenance and Mechanical Technologies requires more funding than was Fleet 78 Service budgeted for the expired agreement with Johnson Controls. Parks 253 Cemetery 516 Mosquito Control 701 Ice & Events Ctr 1,361 City Manager 1,457 City Attorney 1,413 Municipal Court 175 City Clerk 259 PD Admin 8,867 PD LARC 1,557 PD Grants 848 Animal Control 796 Fire Admin 4,703 Fire EMS 3,467 Fire Operations 90 Fire Prevention 412 PW Admin Worker's compensation rates are increasing by 14.8% in FY Worker's Comp An inflationary adjustment of 2.5% was adopted in the biennial Facilities Mgmt 417 Increase budget. Supplemental budget is necessary to adjust for this Street unanticipated increase. 2,403 Comm Dev Admin 401 Parks 1,624 Cemetery 515 Mosquito Control 401 Recreation 276 Ice & Events Ctr 697 Parks & Rec Admin 621 Planning 631 Code Admin 1,023 Finance 644 Info Tech 953 Human Resources P a g e

49 City of Laramie Adjusted General Fund (cont.) Cost Center Supplemental Request Title Description of Request FY 2016 Adjustments Human Resources 4,649 Employees are eligible for certification pay, per City policy, upon Parks & Rec Admin completion of certain types of job related certifications. 2,860 Reclassifications & Parks Reclassifications occur when an employee's job duties change 8,403 Certification Pay Recreation significantly. As a result, the job description is revised and placed Increases 864 in the appropriate grade on the City's pay plan. The approval of Ice & Events Ctr 7,641 this request authorizes additional budget for these items. Planning 639 Finance Vacation Accrual Payout An employee is retiring after over 10 years of City service and there will be a projected payout of hours of vacation time. The approval of this request would authorize the additional budget necessary for this payout. 5,700 Fire Admin Longevity Pay Decrease Longevity pay requirements in the Fire Admin cost center are less than originally forecast for FY This supplemental funding would decreased the longevity pay allocation and transfer funds to deferred compensation. (6,000) Per the Collective Bargaining Agreement between the Firefighters Fire Admin 6,000 Deferred Local 946, IAFF, and the City effective , a $150 month Compensation 457(B) match is available to employees covered by the agreement. Increase This supplemental request adjusts spending authority to reflect the Fire EMS 1,500 contract. Street A long time employee who is entitled to longevity pay moved from Transfer Funds - the Fleet to the Street Division in FY This budget request 7,641 Fleet Longevity transfers spending authority for longevity pay between cost centers. (7,641) Street A long time employee moved from the Fleet to the Street Division 500 Transfer Funds - in FY This budget request transfers spending authority for Pension Fleet pension contributions between cost centers. (500) Fire Training Fire Training Equipment Per the Collective Bargaining Agreement between the Firefighters Local 946, IAFF, and the City effective , $2,000 is to be allocated per year to fund exercise equipment purchases by the Physical Training Committee. 2,000 Street Debt Payment - Street Paver The purchase of a new street paver is being Adjusted in the Street division, along with lease purchase financing for this piece of equipment. 43,683 Street City Utilities Certain City utilities were removed from the net fund transfer in FY 2015 and are being directly billed to departments. This supplemental request adjusts for actual usage. 2,700 Ice & Events Center City Utilities Certain City utilities were removed from the net fund transfer in FY 2015 and are being directly billed to departments. This supplemental request adjusts for actual usage. 5,700 General Fund Total Centrally ed Accounts Adjustments $ 154, P a g e

50 City of Laramie Adjusted Recreation Center Fund The table for the Recreation Center Fund shows detail for supplemental adjustments in. Cost Center Supplemental Request Title Description of Request FY 2016 Adjustments Recreation Center HVAC Preventive Maintenance and Service A new HVAC Preventive Maintenance agreement with Long Mechanical Technologies requires more funding than was budgeted for the expired agreement with Johnson Controls. 4,742 Recreation Center Worker's Comp Increase Worker's compensation rates are increasing by 14.8% in FY An inflationary adjustment of 2.5% was adopted in the biennial budget. Supplemental budget is necessary to adjust for this unanticipated increase. 2,907 Recreation Center Fund Total Centrally ed Account Adjustments $ 7,649 Enterprise Funds The table for the Enterprise Funds shows detail for supplemental adjustments in. To streamline presentation, the Water Fund, Wastewater Fund, and Solid Waste Fund are combined. By fund, adjustments for centrally budgeted accounts total $13,700 for the Water Fund, $8,102 for the Wastewater Fund, and $304,656 for the Solid Waste Fund (of which $301,000 is for non-cash depreciation). Cost Center Supplemental Request Title Description of Request FY 2016 Adjustments Water Admin 217 HVAC Preventive A new HVAC Preventive Maintenance agreement with Long Wastewater Admin Maintenance and Mechanical Technologies requires more funding than was 423 Service budgeted for the expired agreement with Johnson Controls. Solid Waste Admin 217 Water Admin 211 WT Pumps & Wells 214 WT Treatment 1,229 WT Transmission 1,398 WT Meters 687 Water Rights 56 Wastewater Admin Worker's compensation rates are increasing by 14.8% in FY Worker's Comp An inflationary adjustment of 2.5% was adopted in the biennial 515 WW Collection Increase budget. Supplemental budget is necessary to adjust for this 987 WW Treatment unanticipated increase. 481 WW Industrial Pretreat Solid Waste Admin 307 SW Collection 1,123 SW Disposal 1,545 SW Diversion P a g e

51 City of Laramie Adjusted Enterprise Funds (cont.) Cost Center Supplemental Request Title Description of Request FY 2016 Adjustments WT Treatment Employees are eligible for certification pay, per City policy, upon 7,908 completion of certain types of job related certifications. WT Transmission Reclassifications & 9,792 Reclassifications occur when an employee's job duties change Certification Pay significantly. As a result, the job description is revised and placed WW Collection Increases 4,136 in the appropriate grade on the City's pay plan. The approval of SW Diversion this request authorizes additional budget for these items. 136 WT Admin 1,780 The purchase of Selectron integrated voice recognition software Selectron Voice WW Admin was approved in the FY budget in order to expand the 1,354 Recognition Software City's level of customer service by offering automated, 24 hour, Annual Maintenance SW Collection credit card payments for utility bills. This request is for the annual 368 Fees maintenance fee to support the new software. SW Disposal 368 Solid Waste Disposal Depreciation Landfill improvements were completed in FY 2014, and the final depreciation schedule was established based on the construction schedule of values and generally accepted accounting principles. When depreciation was initially forecast, Accounting did not have the schedule of values and the useful life assigned was longer than what was required at capitalization. This is a non-cash expense that does not affect funding. This request does not affect financial planning in the Solid Waste Fund. 301,000 Enterprise Funds Total Centrally ed Accounts Adjustments Economic Development Fund The table for the Economic Development Fund shows detail for adjustments in. $ 336,774 Cost Center Supplemental Request Title Description of Request FY 2016 Adjustments Economic Development Debt Payment - HiViz In November 2013, the Council accepted a Business Ready Community Grant and Loan from the Wyoming Business Council to support relocation of HiViz Shooting Systems to Laramie. Loan payments are projected to begin in FY 2016 and will be paid by revenue generated from lease payments made by HiViz to the Laramie Economic Development Corporation. 28,669 Economic Development Fund Centrally ed Accounts Adjustments $ 28, P a g e

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53 City of Laramie Adjusted General Fund 53 P a g e

54 City of Laramie Adjusted General Fund Overview The General Fund contains many of the City s operations, including fire and police services; parks and recreation; streets and fleet; community development; and administrative functions. The General Fund is comprised of the following departments: General Goverment City Attorney Police Fire Public Works Community Development Administrative Services Human Resources Parks & Recreation In this section, a detailed explanation of the adjusted General Fund budget will be presented. Information is organized as follows: I. Adjusted Revenue This section contains information about forecasted changes to revenue, along with historical trends and analysis. II. Adjusted Expenditures This section summarizes, at the Fund level, the adjusted supplemental budget, along with historical trends and analysis. III. General Fund Resources Detail is provided about General Fund resources, including cash reserves and the period forecast of the effect of the adjusted budget on fund balance. IV. Department Overviews and Adjusted Information is presented for each General Fund department, including a general department description, vision, goals, and accomplishments. Supplemental adjustments and the adjusted budget are presented in detail, along with summaries of historical budget and expenditures. 54 P a g e

55 City of Laramie Adjusted I. Adjusted Revenue The table below summarizes forecasted changes in revenue, as well as revenue and budget history for a twoyear period. FY Actuals FY FY YTD Actuals 3/13/2015 FY Adjustments Adjusted Property & Franchise Tax Taxes - Auto $ 439,074 $ 425,000 $ 265,020 $ 430,000 $ 430,000 $ - $ 430,000 Taxes - Property 1,765,163 1,700,000 1,155,270 1,725,000 1,750,000-1,750,000 Taxes - Franchise 1,622,207 1,431, ,741 1,481,000 1,509,000 6,500 1,515,500 Sales & Use Tax - 4th Cent 4,950,629 4,575,000 3,210,529 4,525,000 4,525, ,000 4,625,000 Sales & Use Tax - 5th Cent 4,314,666 3,825,000 2,805,819 3,800,000 3,800,000-3,800,000 Total Taxes 13,091,739 11,956,050 8,292,379 11,961,000 12,014, ,500 12,120,500 Intergovernmental Revenue Cigarette Tax 101, ,000 62, , , ,000 Gas & Special Fuels 984, , , , , ,000 Mineral Royalty 705, , , , , ,000 Severance Tax 1,143,881 1,147, ,858 1,147,400 1,147,400-1,147,400 Supplemental Distribution 5,560,624 5,568,753 4,809,934 4,810,750 4,810, ,363 5,262,113 Public Safety Grants & Reimb 997,954 1,077, , , , , ,323 IMH Agreement 836, , , , , , ,507 Wyoming Lottery Pari-Mutuel Wagering ,000 40,000 Other Intergovernmental 1,473,216 1,097, ,583 2,550,387 1,385,604 1,483,742 2,869,346 Total Intergovernmental 11,803,652 11,264,485 7,717,044 11,721,576 10,563,185 2,295,504 12,858,689 Fines & Forfeitures Court & Parking Fines 857, , , , , ,000 Court Costs 47,981 50,000 25,582 70,000 70,000 (20,000) 50,000 Total Fines & Forfeitures 905, , , , ,000 (20,000) 865,000 Charges for Services Parks & Recreation 179, ,000 87, , , ,500 Cemetery 23,650 23,100 22,250 25,100 25,100-25,100 Police 76,443 89,000 54,194 89,000 89,000 (10,000) 79,000 Municipal Court 19,921 21,000 12,388 19,000 19,000-19,000 Fire 307, , , , , ,000 Mosquito Control 278, , , , ,000 5, ,000 Ice Arena 184, , , , , ,000 Other 5,449 3,500 2,260 3,000 3,000-3,000 Planning and Permit Fees 1,073, , , , ,600 25, ,600 Total Charges for Services 2,150,198 1,523,484 1,118,955 1,556,700 1,556,200 20,000 1,576,200 Licenses and Permits 135, ,000 30, , ,000 3, ,500 Other Revenue 3,161, ,910 1,125,710 1,093,094 1,093,094-1,093,094 Total Revenue b/f Debt & Transfers $ 31,248,321 $ 26,546,929 $ 18,829,651 $ 27,341,370 $ 26,235,479 $ 2,405,504 $ 28,640,983 Proceeds from Debt Issuance 5,600-2, , , ,000 1,295,000 Transfers In 113, , ,959 60, ,959 Total Revenue: $ 31,367,685 $ 26,546,929 $ 18,832,197 $ 27,968,831 $ 27,067,438 $ 3,290,504 $ 30,357, P a g e

56 City of Laramie Adjusted General Fund Revenue by Type The composition of the General Fund original revenue budget and the adjusted General Fund revenue budget is graphically illustrated below for : 56 P a g e

57 City of Laramie Adjusted Forecasted Changes in General Fund Revenue Changes in revenue (adjustments for ) are illustrated on the chart below: *Other operating revenue includes Charges for Services, Licenses and Permits, and Fines and Forfeitures. For Laramie, the state supplemental distribution will increase by $451,363 as a result of the legislature approving a supplemental budget with $8M in increased distribution for local government (cities, towns, and counties). Changes in intergovernmental revenue are due primarily to rebudgets of street projects with State Land and Investment Board (SLIB) consensus funding. These rebudgets, totaling $1,249,594, are for Ivinson Street Reconstruction, 15 th Street Reconstruction, 18 th Street Reconstruction, and storm sewer rehabilitation. Adjustments in intergovernmental revenue also include $210,500 for public safety grants, $400,000 in intergovernmental revenue for replacement of a fire truck, and $140,000 in revised projections for sales and use tax (4 th cent) and pari-mutuel wagering (off-track horse racing wagering) distribution. Adjustments for lease proceeds are for a rebudget of the fire truck purchase from FY 2015 ($665,000) and a new paver adjusted in ($160,000). The increase in transfers of $60,000 is from SPT 2002 funds to the Mill Street project. 57 P a g e

58 City of Laramie Adjusted Revenue Trends by Category The chart below shows revenue trends by category. This chart makes apparent, as do the revenue composition graphs preceding it, just how critical taxes and intergovernmental revenue sources are to the City s General Fund operations. City Controlled Revenue The General Fund contains many of the City s functions; however, of the revenue budgeted in the General Fund for the biennium, the City Council controls approximately ten percent (10%) in the form of charges for services, fines and forfeitures, and licenses and permits. This composition stands in sharp contrast to the Enterprise Funds (water, wastewater, and solid waste operations), in which the City controls a large portion of the revenue. The chart below shows the relative proportion of City-controlled revenue, as compared to externally controlled revenue, for the upcoming biennium. 58 P a g e

59 City of Laramie Adjusted Major Sources of General Fund Revenue Taxes The 4th Cent Sales and Use Tax The State of Wyoming levies a sales tax upon all sales, purchases, and leases of tangible property sold or leased by persons engaged in the State. There is a four percent (4%) levy that is paid by the purchaser. Use tax is levied upon the privilege of persons to use, store, or consume tangible personal property, purchased or leased. There is a four percent (4%) levy that is paid by the purchaser. In 2007, Wyoming ceased the imposition of a sales tax on prescriptions and food. The state pays a share of sales tax collections to the treasurers of the counties, cities, and towns monthly. Sixtynine percent (69%) of the State's tax goes to the State General Fund, with thirty-one percent (31%) going to local governments. Distribution is determined by computing the percentage that net sales and use taxes collected by the vendors in each county (including its cities and towns) bears to the total net sales collected from all vendors in the state. One percent (1%) is deducted for administrative expenses. The 5th Cent Sales and Use Tax In the General Fund, the 5 th Cent is an important revenue source for the citizens of Laramie. This optional tax was renewed in November This tax supports local government operations, community partnerships, and vital outside agencies. Unlike the 4 th Cent tax, in which the shared distribution is State (69%) and City of Laramie (31%), the City receives the majority of the 5 th Cent tax collections less a one percent (1%) administrative fee. The chart below compares revenue from the 5 th cent for the past five years to revenue from the four percent (4%) state sales tax and the state supplemental distribution (see page 61). As the chart indicates, the 5 th cent has provided a stable revenue source for funding City operations, and this stability has helped buffer the variability in the other key revenue sources. 59 P a g e

60 City of Laramie Adjusted The 6 th Cent Sales and Use Tax In addition to the General Purpose Excise Tax, counties may levy a Specific Purpose Excise Tax (the 6th Cent Sales Tax). Both taxes are authorized in W.S a (i) and (ii), but the proposition to impose each tax must be individually stated and voted upon. Unlike the General Purpose tax, the Specific Purpose tax does not expire after four years. Instead, this tax remains in place until approved projects are fully funded. Specific purpose taxes may not include ordinary operations of local government except those operations that are related to a specific project. No debt may be incurred or approved which, when added to the existing indebtedness of the sponsoring entity or entities, would exceed the constitutional debt limitation of the sponsoring entity or entities. Albany County voters approved a 6th cent tax in 2010 for projects totaling $42 million dollars. The tax will not expire until all projects are funded. The current Specific Purpose Tax money must be used for the following: 1. Planning, design, construction, and improvements to the City s water infrastructure. 2. Planning, design, construction, and improvements to the City s wastewater infrastructure. 3. Planning, design, construction, and maintenance of the City s streets. 4. Planning, design, construction of improvements, and maintenance for the protection of the well head properties in Zone I, and the vulnerable properties in Zone II, as defined in the 2008 Casper Aquifer Protection Plan (CAPP). Also the acquisition of property and construction of fences surrounding the well heads in Zone I and property containing vulnerable features in Zone II. 5. Planning, design, construction, equipment, and improvements for the City s solid waste disposal facilities. Sales and Use Tax Revenue Forecasts Sales and use tax revenue forecasts are estimated using trend analysis. General economic trends such as the health of the national, state, and local economy are used as a basis for these estimates. Historical sales and use tax collection trends for the past five years are also used in trend analysis, and any outlying values are omitted to avoid skewing the forecast. Economic forecasts from the State s Consensus Revenue Estimating Group (CREG) are also used when projecting sales and use tax revenue. 60 P a g e

61 City of Laramie Adjusted Sales Tax Collections In FY , Albany County continued to rank lowest in the state for per capita collection of the four percent (4%) sales and use tax at $174 per capita. The second lowest is Goshen County at $177 per capita. Whereas, on the high end, Converse County collects $1,143 per capita, Campbell County collects $918 per capita, and Sublette County collects $1,317, as the chart below indicates. These figures were calculated using the State of Wyoming Department of Revenue Annual Report for The municipal distribution and County allocation of the 4% sales and use tax were added and the total was divided by the 2010 Census population for the County. This report can be accessed at Select the 2014 report and go to pages to find the sales and use tax municipal distribution. 61 P a g e

62 City of Laramie Adjusted Property Tax The Property taxation rate is based upon mill levies. The mill levy for cities and towns may not exceed eight (8) mills and is defined in W.S Gross products of mineral and mines are taxed at one hundred percent (100%), property for industrial purposes is eleven and one-half percent (11.5%) and all other property, real or personal, is taxed at nine and one-half percent (9.5%). Property owners in the City limits remit the tax to the Albany County Treasurer. The County Treasurer maintains records of taxes collected for each governmental entity for which a tax levy is made and returns taxes collected to the Treasurer of each governmental unit. A one-half percent (.5%) fee is deducted from payments to cities and towns to reimburse the county for expenses associated with tax collection. Property tax (Ad Valorem) revenue is estimated using the City of Laramie s assessed valuation to determine how much revenue should be raised with an eight (8) mill levy (the maximum levy the City is allowed by statute). Franchise Fees Utility companies pay franchise fees in exchange for the privilege of using public rights of way within City limits. A franchise agreement grants utility companies the right to construct, maintain, and operate utility infrastructure. The state makes monthly payments to the treasurers of the counties, cities, and towns for payment to their respective General Funds. Franchise fees are estimated by analyzing trends that will affect the profits of each utility company, which may include, but are not limited to, population growth or decline. The following describes the amount of tax collected per utility unit: Natural Gas: $ per therm for gas delivered to residential and commercial customers within the City through the Grantee s distribution. Telephone: one percent (1%) of gross revenue, exclusive of revenue paid by the City to the franchise Grantee and of Federal and State excise taxes Electricity: five percent (5%) of gross operating revenue Cable Television: five percent (5%) of gross revenues Intergovernmental Revenue Intergovernmental revenues are resources received by one government from another and can consist of grants, loans, and shared taxes. For the City of Laramie, these revenue sources can include severance tax, cigarette tax, fuel taxes, the state supplemental distribution, State Loan and Investment Board (SLIB) loans and grants, and Wyoming Water Development Commission (WWDC) grants and loans, among others. 62 P a g e

63 City of Laramie Adjusted Intergovernmental Revenue Forecasts The forecasts for intergovernmental revenue sources come from either the State of Wyoming Consensus Revenue Estimating Group (CREG) or projected grant and loan applications. CREG is a group of state experts representing both the executive and legislative branches who have been charged with estimating certain revenues for use by the governor and legislature. Severance Tax This tax is levied by the State on the extraction of oil, gas, and minerals. Depending on revenues, a maximum of $155 million in severance taxes is distributed by varying percentage to the State General Fund, water development accounts, the highway fund, capital construction funds, counties and county road construction funds, and cities. Cities receive nine and one-quarter percent (9.25%) of the severance tax distribution. Wyoming state severance tax assumptions are based on the prices for oil, natural gas, and coal. Trona taxes are based on the average gross sales price for all Wyoming production. Production is the total volume of all commodities produced. The distribution of severance taxes to cities and towns is based on population. Each municipality receives an amount proportional to the percentage of the population of the municipality to the state incorporated population. Taxes are distributed on a quarterly basis. The City uses the State s CREG estimate when forecasting this revenue. Estimates are made by the CREG yearly and adjusted in October for differences of estimated versus actual tax collection. Federal Mineral Royalties Wyoming statutes provide that 9.375% of up to $198 million of Federal Mineral Royalties, excluding coal bonus funds, received by the State of Wyoming annually will be distributed to cities and towns. The distribution formula is unique and includes both a base payment by population and a variable distribution based on the county school average Daily Membership (ADM) to the total ADM for the state, in additional to the population relationship between each incorporated municipality with all the towns and cities in the County. Cigarette Tax Wyoming imposes an excise tax of $.006 on each cigarette or $.12 per package of twenty cigarettes sold by a wholesaler. The distribution rate to the State General Fund is twenty five and one-half percent (25.5%) of tax collected with seventy four and one-half percent (74.5%) of the tax collected distributed to incorporated cities, towns and counties where cigarettes are sold. There is also a twenty percent (20%) excise tax on other tobacco products. One hundred percent of this tax is distributed to the State General Fund. Cigars, snuff, and other tobacco products are taxed at a rate of twenty percent (20%) of the wholesale purchase price. Thirty three and one-third percent (33.33%) of the taxes collected pursuant to W.S are distributed to incorporated cities and towns and to boards of county commissioners in the proportion the cigarette taxes derived from sales within each incorporated city or town or county bears to total cigarette taxes collected. Revenue from cigarette taxes is estimated by trend analysis. The trends analyzed include growth/decline of smokers, growth/decline of cigarette sales, and overall economic climate predicted for the forecast years. 63 P a g e

64 City of Laramie Adjusted Fuel Taxes Tax is levied and collected on all gasoline used, sold, or distributed for sale or use in the state. Total gasoline tax is twenty-four cents ($.24) per gallon. Gasoline sold for use in aircraft is taxed at five cents ($.05) per gallon. After certain deductions are made, as outlined in W.S , the state allocation is as follows: 13.5% is distributed to counties for county road fund. 14% is credited to state treasurer for the counties road construction account. 15% is distributed to the highway fund in the amount equal to the cost of technology transfer program or $31,250 whichever is less and the rest distributed to cities or towns of which seventy-five percent (75%) is based on taxes paid on gasoline sold in municipality and twentyfive percent (25%) is based on the population of each city or town to the total population of towns and cities. Special Fuel (diesel) calculated the same as above. 57.5% is distributed to the state highway account. The City uses the state s estimate when estimating this revenue. The State is responsible for the collection and redistribution of the tax to the City on a monthly basis. The State Direct & Supplemental Distribution Local government received $175 million for the biennium in the state direct distribution. For Laramie, this distribution totals $4.1 million in each year of the current biennium. Laramie receives additional dollars (approximately $1.5 million annually) in the distribution due to a hardship calculation based on low per capita sales tax collections. The distribution is an important factor in funding the City s capital and equipment requests. Cites are informed of distribution total by the State, and this figure used to forecast revenue. The Governor may recommend and the legislature may appropriate an additional distribution in the second year of the biennium the supplemental distribution. The funding for this distribution comes from over the cap mineral revenues. For, the Governor adjusted $25 million in additional funding for local government, and the legislature approved $8 million due to uncertainty in future economic conditions. For Laramie, the additional distribution for totals $451,363. In the previous biennium, local governments received $135 million in direct distribution and $25 million in the supplemental distribution. 64 P a g e

65 City of Laramie Adjusted The graph below illustrates trends in the state supplemental distribution and state sales tax collections for the past ten years. State Loan and Investment Board (SLIB) Cities and towns in Wyoming are eligible for SLIB funding to improve fixed asset or public service facilities, alleviate an emergency situation that poses an immediate and direct threat to the health, safety, and welfare of the citizens, develop solid waste facilities, or foster investment in transportation. SLIB Mineral Royalty Grants (MRG) for economic hardship are awarded for fifty percent (50%) or seventy-five percent (75%) of project costs. Grants in excess of fifty percent (50%) can be given to municipalities where either a) at least seven (7) mills for operating expenses are levied, including special district levies chargeable against the general city or town levy during the current fiscal year, b) the optional tax permitted by W.S (a)(i) or (iii) is imposed, or c) all other local revenue sources reasonably and legally available to finance the project are being utilized. Additionally, municipalities that meet one or both of the following criteria are eligible to receive grant assistance up to seventy-five percent (75%) of the eligible project costs: a) there is a population of less than 1,300 people according to the most recent federal census or b) located within a county where the three-year average of the local government share of state sales and use tax per capita is less than seventy percent (70%) of the statewide average. Funds are distributed directly to local governments as needed, with no less than $500 distributed at a time. If the project has not commenced one year after receipt of the grant, the grant will expire, and the funds must be returned. If the full cost of the grant is not used for the project, all remaining funds must be returned. SLIB Countywide Consensus Grants are block allocations that require a priority ranking of capital improvement projects from highest to lowest within available grant funding. This list must be certified as agreed to by the board of county commissioners and the governing bodies of the cities and towns within that county that comprise at least seventy percent (70%) of the incorporated population. 65 P a g e

66 City of Laramie Adjusted SLIB grants and loans are used for City capital projects. During the budget process the City estimates the contribution of SLIB money based on grant stipulations, available match funding, and the amount of money the requesting department requests in the application process. Charges for Services General Fund charges for service vary by department and cost center. Planning is forecast to generate the largest portion of charges for service revenue, forty-one percent (41%) in, followed by Mosquito Control (17%), Parks and Recreation (10%), and the Ice and Events Center (10%). Parks & Rec Department Park Facility Reservation & User Fees Sports Fees Concession Sales Cemetery Lot Sales Cemetery Service Fees Mosquito Control Charges Ice & Events Center Skating, Equipment, and Facility Rental Fees Police Department Security Services Animal Shelters & Alarm Fees Administrative Services Department Municipal Court Records Check Court Appointed Attorneys Fire Department Fire Protection Community Development Department Home, Food, Tattoo, & Contractor Licenses Engineering & Planning Fees Building Permits Of the services provided by General Fund functions, Mosquito Control is the only one with full cost recovery structure, as each citizen who receives a utility bill is charged $2.57 per month for mosquito spraying. 66 P a g e

67 City of Laramie Adjusted II. Adjusted Expenditures The table below shows budget and expenditure history for two years, plus the adopted budget and adjusted budget for. Expenditure Category FY Actuals FY FY YTD Actuals 3/13/2015 *The adjusted budget includes rebudgeted project funding of $4,527,129. FY Adopted Adjustments Adjusted Personnel $ 17,872,703 $ 18,946,270 $ 12,246,074 $ 19,727,075 $ 20,079,686 $ 186,053 $ 20,265,739 Contractual Services 3,622,926 4,247,178 2,961,701 4,876,585 4,616, ,680 $ 4,859,130 Materials & Supplies 1,065,321 1,177, ,145 1,119,420 1,101,003 6,860 $ 1,107,863 Community Funding 573, , , , ,077 86,097 $ 284,174 Council Reserve - 62,438-62, ,000 61,438 $ 386,438 Capital & Equipment 3,141,504 5,054, ,780 6,083,747 3,153,434 4,585,930 $ 7,739,364 Debt Service 108, , , , ,728 43,683 $ 773,411 Transfers 4,491,311 2,591,138 2,969, , ,650 1,372,743 $ 2,016,393 Fund Total $ 30,876,097 $ 33,106,629 $ 19,946,090 $ 33,510,939 $ 30,847,028 $ 6,585,484 $ 37,432,512 Given the City s need to rebudget funds between periods, it can be difficult to evaluate the budget appropriation directly attributable to fiscal year funding. The chart below illustrates the total rebudgets as a proportion of the adopted budgets for FY 2014 and FY 2015 and the adjusted budget for FY P a g e

68 City of Laramie Adjusted The adjusted budget for includes both the adopted budget and the adjustments for the budget. As you can see in the chart below, $4.5 million of the supplemental budget adjustment is attributable to rebudgets. New budget adjustments are $2 million. The graph below shows expenditure trends by category for the General Fund. Many of the expenditure categories remain relatively constant. ed amounts for capital expenditures vary due to project rebudgets. 68 P a g e

69 City of Laramie Adjusted The composition of the adopted expenditure budget for is illustrated graphically below: Adjustments total $6,585,484 for the General Fund. A significant portion of the adjusted budget is for capital expenditures, as indicated in the chart below. The total for capital and equipment (69% or $4,585,930) is largely for rebudgets of capital projects, fleet, and equipment purchases. In fact, $4,527,129 of the total adjusted budget is for rebudgets (see chart on page 68). The requested increase in transfers (21% or $1,372,743) will provide funding for the Major Capital Construction Fund necessary to complete capital projects in accordance with Council goals and priorities. The remaining 10% of supplemental adjustments are for operating items. 69 P a g e

70 City of Laramie Adjusted The General Fund total adjusted budget for, including the adjusted budget, is represented below. Not surprisingly, the largest proportion of General Fund expenditures is always allocated for personnel costs. This budget composition does not mean, however, that the City spends most of its General Fund resources on personnel. Most large General Fund-related capital projects are expended from the Major Capital Construction Fund, which is accounted for in a separate fund budget. The chart below shows the composition of the adjusted budget of both the Major Capital Construction Fund and the General Fund which budget for the City s general, non-business services. Capital and equipment expenditures are 51% of the combined budget of these funds. 70 P a g e

71 City of Laramie Adjusted From a functional point of view, the majority of General Fund resources are spent providing public safety services. The Police Department and Fire Department are combined in performing the public safety function. The next largest category, Public Works, contains the Street department, which is the General Fund s most capital-intensive operation. The chart below is an illustration of the adjusted budget for, broken out by major function. Percentage breakouts by function are presented below for the adjusted budget. 71 P a g e

72 City of Laramie Adjusted III. General Fund Resources The information below is taken directly from the Financial Outlook report, which is prepared after fiscal year end for the City management, the City Council, and the public. Please refer to the following page for information about this report. Fund Resources at Fiscal Year End Financial Outlook Report 72 P a g e

73 City of Laramie Adjusted Available Fund Balance The fund balance information displayed on the previous page for the General Fund is presented using the current financial resources measurement focus, which is the same as on Fund-basis statements in the Comprehensive Annual Financial Report (CAFR). This measurement focus includes only current assets and liabilities on the balance sheet and focuses on available and spendable resources, rather than all assets and liabilities. This approach mirrors the way in which the City assesses available resources during the budget planning cycle. If the City included all assets (i.e. spendable assets like cash and non-spendable assets like infrastructure and buildings) the resources used in planning would be grossly inflated. Capital and equipment assets are only available resources upon sale, as is the case with a trade-in item or land sale, or upon liquidation of an organization. The components of fund balance have the following definitions: Nonspendable: Cannot be spent due to form or because they must be maintained intact Restricted: Externally enforceable limitations exist for the use of these resources Committed: Self-imposed limitations exist that were enacted at the highest level of decision making Assigned: Limitations exist that result from internally assigning resources for an intended use Unassigned: Remaining resources after all other categories are accounted for Days of Operation Reserve An operating reserve is the amount available to stabilize a government s finances by providing a cushion against future unexpected cash flow shortages, expenses, or losses. It is similar to an individual having a rainy day savings account. The City s reserve policy requires 3-6 months of the annual budget in unassigned fund balance or net assets. The General Fund had 3.7 months in reserve at fiscal year-end P a g e

74 City of Laramie Adjusted Summary of Funding requests must be balanced with incoming revenue or cash reserves. The process of evaluating available resources is referred to as funding the budget. Funding resources and the adjusted budget are summarized below, and an increase or decrease in cash reserves is then shown for the period. This increase or decrease should not be mistaken as a period end balance; it is simply the change in cash reserves attributable to this period s budget activity. Adjusted Fiscal Year a Total Adjusted Revenue $ 30,357,942 Cash Reserves for Rebudgets 2,330,483 Available Fund Balance 4,744,087 Total Adjusted Funding Resources $ 37,432,512 Total Adjusted $ 37,401,741 Total Increase in Period Cash Reserves $ 30, P a g e

75 City of Laramie Adjusted Summary of Adjusted General Fund Suppls. 75 P a g e

76 City of Laramie Adjusted IV. Departmental Summaries & Adjusted On pages , information for each General Fund department is presented. This information includes a description, by department and its vision, goals, and accomplishments, as well as an expenditure summary and adjustments for. Summary of Adjustments by Department The table presented on the following pages outlines both the adopted budget and adjustments for each cost center. Totals are presented by expenditure type. Expenditures by Major Activity Operating Capital Project & Equipment Adopted Resolution Supplemental Personnel Requests Supplemental Operating Requests Centrally ed & Operating Rebudgets Operating Requests Subtotal Administrative Services Finance 1,020,325 26,000 1,046,325 14,246 53,336 11,344 78,926 Municipal Court 359, ,874-1, ,035 Administrative Services Total FY 2016 Adopted Adjustments to the FY ,380,199 26,000 1,406,199 14,246 55,196 11,519 80,961 City Attorney City Attorney 499, , ,413 1,413 City Attorney Total 499, , ,413 1,413 Community Development Administration 246, , Engineering 508,867 2, ,017 32, ,505 Planning 274, ,725-3,000 1,270 4,270 Code Administration 591, , ,023 1,023 Community Development Total 1,621,015 2,150 1,623,165 32,505 3,000 2,694 38,199 Fire Administration 2,618,626-2,618, ,703 4,703 Emergency Medical Services 2,349, ,791 2,583,912-11,400 4,967 16,367 Operations 332,957 62, , ,594 3,594 Prevention 275, ,393-5, ,052 Training 40,900-40, ,000 2,000 EMA 13,650-13, Fire Grants 100, , Fire Total 5,730, ,115 6,027,762-17,040 15,676 32,716 General Government City Manager Office 670, ,099 18,539-1,457 19,996 City Clerk 261, , ,073 13,073 City Council 215, , General Accounts 1,463,762-1,463,762-46, , ,145 Employee Safety 8,960-8, Information Technology 630, , ,712 17, ,611 General Government Total 3,250, ,000 3,399,405 36,197 46, , ,825 Human Resources Human Resources 421, ,198 11,397-5,308 16,705 Human Resources Total 421, ,198 11,397-5,308 16, P a g e

77 City of Laramie Adjusted Adjustments to the FY 2016 Supplemental Capital Projects Capital Project & Equip/Fleet Rebudgets Supplemental Equipment Supplemental Fleet Vehicles & Equipment Total Adjusted Expenditures - 3, $ 1,128, ,909-3, $ 1,490, $ 501, $ 501, $ 246, , , ,369,267 (89,050) 116, ,995-53, , , , $ 2,567, $ 2,623, ,600, , ,077-1,340, , , , , , ,077 - $ 7,001, $ 690, ,365-8, ,080-5, ,749, , ,323-13, $ 3,745, $ 437, $ 437, P a g e

78 City of Laramie Adjusted Summary of Adjustments (cont.) Expenditures by Major Activity Operating FY 2016 Adopted Capital Project & Equipment Adopted Resolution Supplemental Personnel Requests Adjustments to the FY 2016 Supplemental Operating Requests Centrally ed & Operating Rebudgets Operating Requests Subtotal Parks and Recreation Administration 276, , ,481 3,481 Facilities Management 385,649 3, , ,317 10,537 Parks 876, ,791 1,023,998 19,313 5,900 10,280 35,493 Cemetery 283,501 12, ,426 1, ,031 3,359 Mosquito Control 321,889 40, ,304 28,797-1,102 29,899 Recreation 205, , (720) 1,140 1,104 Ice & Events Center 355,748 61, ,123 1,004 1,500 15,399 17,903 Total Parks and Recreation 2,704, ,866 2,970,844 51,446 7,580 42, ,776 Police Administration 4,414, ,500 4,569, ,611 17,611 Investigations 794,815 35, , LARC 1,744,888-1,744,888 (35,860) - 1,557 (34,303) Police Grants 435, , Animal Control 437, , Police Total 7,827, ,051 8,017,983 (35,860) - 20,869 (14,991) Public Works Administration 323, , Street 3,013,677 2,136,850 5,150, ,927 56,927 Fleet 350,606 12, , (8,063) (8,063) Public Works Total 3,687,522 2,149,350 5,836, ,207 49,207 Transfers Out Major Capital Projects Fund - 143, , Recreation Center 500, , Parks & Rec Development Fund Total Transfers 500, , , Major Expenditures Total 27,623,846 3,223,182 30,847, , , , , P a g e

79 City of Laramie Adjusted Adjustments to the FY 2016 Supplemental Capital Projects Capital Project & Equip/Fleet Rebudgets Supplemental Equipment Supplemental Fleet Vehicles & Equipment Total Adjusted Expenditures $ 280,034 5, , ,296 (227,961) 401,059 21,000-1,253,589 (106,625) 115, ,143 (3,440) , ,535 (9,000) 47,250 6, ,076 (342,026) 704,042 27,800 - $ 3,462, , $ 4,767, , ,710, ,433-77, , , $ 8,260,492-24, $ 348,082 (60,000) 1,917, ,000-7,245, ,043 (60,000) 1,942, ,000 - $ 7,948,448 1,289, ,433, ,000 83,000 83,000 1,372, ,016,393 1,106,667 4,527, ,877-37,432, P a g e

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81 City of Laramie Adjusted General Government Department Overview The City Council establishes public policies for the City of Laramie, adopts the annual budget, appropriates funds, provides a forum for citizen input, analyzes issues of concern to residents, evaluates programs under consideration by City departments and adopts ordinances. The City Council is composed of nine (9) members elected for staggered four year terms. The City is sectioned into three (3) wards with each ward electing three (3) representatives to Council. The Mayor and Vice Mayor are elected by Council members for a two-year term. All Council meetings are open to the public and business is conducted at the regular meetings held on the first and third Tuesdays of each month. Business is conducted at special meetings called with proper public notice. The City Manager is the chief executive officer of the City and is responsible for the overall management of City operations, provides public policy advice and recommendations to the governing body, and implements the public policy objectives of the governing body. The General Government is comprised of the following six cost centers, or divisions: City Council City Manager's Office City Clerk's Office Information Technology Safety General Accounts Department Vision The leadership of City Council combined with professional public management produces excellent governance and ensures a viable community for current and future generations. The Council endeavors to achieve effective, efficient decision making through informed leadership practices keeping the best interests of the community as the highest priority. Professional staff in the City Manager s Office, City Clerk s Office, and Information Technology is diligent in carrying out the goals and policies established by the Council. Goals for Community Excellence in the Gem City of the Plains The departments in General Government are diligent in carrying out the goals and policies established by the Council. Scheduling of meetings and work sessions for Council discussions of topics and issues is coordinated by the City Clerk in collaboration with the City Manager. 81 P a g e

82 City of Laramie Adjusted Accomplishments for FY Conducted financial planning & oversight for $7 Million Cirrus Sky Technology Park construction. Recruitment of Underwriters Laboratories, LLC (UL) to Cirrus Sky Technology Park in collaboration with LEDC. Information Technology migrated City operations to Office 365. Conducted voter education for the 5th Cent General Purpose Sales Tax & the successful re-authorization of the Tax by voters. Completed Compensation & Staffing Survey with Human Resources for the first time in a decade. Secured $5 million in supplemental grant funding to augment City operations. Secured $2.9 million grant funding to facilitate new business expansion (UL, LLC). Oversaw construction of the $3 million headquarters for new business expansion (HIVIZ). Expanded the aquifer monitoring-well network in the Casper Aquifer. Collaborated with City Council in the successful annual Goal-Setting & Visioning Retreat. Hosted a community forum on economic development. 82 P a g e

83 City of Laramie Adjusted Department-level Expenditure Summary The table below shows budget and expenditure history for two years, plus the adopted and adjusted budget for. Cost Center City Manager FY Actuals FY FY YTD Actuals FY Adopted Adjustments Adjusted Personnel $ 519,809 $ 572,974 $ 394,696 $ 625,865 $ 640,749 $ 19,996 $ 660,745 Contractual Services 24,875 26,975 19,903 26,200 26,200-26,200 Materials & Supplies 1,711 3, ,150 3,150-3,150 Capital & Equipment City Manager Total 546, , , , ,099 19, ,095 City Clerk Personnel 167, , , , ,909 13, ,982 Contractual Services 59,871 76,358 43,446 80,983 80,983-80,983 Materials & Supplies 901 1, ,400 1,400-1,400 Capital & Equipment City Clerk Total 227, , , , ,292 13, ,365 City Council Personnel 62,911 62,394 39,529 67,199 70,403-70,403 Contractual Services 74, ,673 60, , , ,677 Materials & Supplies 2,405 2, Capital & Equipment 78,833 80,000 10,195 30,000-8,500 8,500 City Council Total 218, , , , ,580 8, ,080 General Accounts Personnel 143 4, ,097 64,155-64,155 Contractual Services 689, , ,016 1,013, , , ,752 Materials & Supplies 8,628 21,150-10,950 21,150-21,150 Community Funding 573, , , , ,077 86, ,174 Council Reserve - 62,438-62, ,000 61, ,438 Debt Service 53, ,449 31,368 52,738 50,238-50,238 Transfers 2,330,820 2,591, , , ,650 1,372,743 2,016,393 General Accounts Total 3,656,233 4,307,657 1,440,654 2,548,711 2,107,412 1,658,888 3,766, P a g e

84 City of Laramie Adjusted Department-level Expenditure Summary (cont.) Cost Center Safety FY Actuals FY FY YTD Actuals FY Adopted Adjustments Adjusted Personnel Contractual Services 85 4, ,160 4,160-4,160 Materials & Supplies 294 4, ,800 4,800-4,800 Safety Total 459 9, ,960 8,960-8,960 Information Technology Personnel 369, , , , ,089 18, ,700 Contractual Services 139, , , , , ,134 Materials & Supplies 31,556 35,941 18,839 30,465 30,489-30,489 Capital & Equipment 161, ,763 69, , , ,000 Debt Service Information Tech Total 702, , , , ,712 18, ,323 Department Total $ 5,352,328 $ 6,148,581 $ 2,629,983 $ 4,510,119 $ 4,043,055 $ 1,719,068 $ 5,762,123 Variance Analysis There are no significant budget or expenditure variations in the General Government area. Interfund transfers reflect funding for major capital projects and vary in each fiscal year. 84 P a g e

85 City of Laramie Adjusted General Government Adjusted Percentage of General Fund The chart below illustrates the General Government department in relation to the General Fund in total. As you can see, this department comprises 16% of the total adjusted budget for the General Fund, with General Accounts and Transfers Out being the largest departmental categories. Summary of Supplemental Adjustments There are two major supplemental adjustments in General Government: funding for Information Technology intern(s) at approximately 20-hour per week ($17,658) and a.25 FTE increase in the currently part-time Grant Analyst position ($18,539). With the increasing complexity of federal and state requirements for both application and long-term administration of grant funding, it is necessary to expand the Grant Analyst position to.75 FTE to ensure the City can achieve compliance objectives. Other adjustments include centrally budgeted supplementals, which are detailed on pages 47-52, as well as some project operating rebudgets. 85 P a g e

86 City of Laramie Adjusted General Government Supplemental Adjustments Operating, Equipment, and Fleet Adjustments for operating and equipment are presented below. Subtotals are presented by both cost center and type of request (operating, equipment, fleet, or rebudgets related to these categories.) Supplemental Request Title Description of Request Council Goals and/or Policy Justification FY 2016 Adjustments Rebudget - Part Time Salaries Funding for a part time clerical records assistant was budgeted in FY These funds have not been used, and a rebudget is requested. This position will be used to assist in bringing the records program up to date in. The City Clerk's Office is not current in records management with respect to physical filing as well as database records management. The provisional position would assist bringing all physical filing and electronic record keeping up to date. This provisional position will replace the current part time high school intern position. 12,814 City Clerk Total Operating Rebudget Adjustments Rebudget - Council Equipment Laptop or other mobile devices for use by council for a paperless agenda. City Council Total Equipment Rebudget Adjustments Retail Leakage Study Utilize renewable energy and efficiency standards on all projects when possible. $ $ 12,814 This request adds funding to the rebudgeted retail leakage study so that an adequate grant match can Economic Development 4,500 be appropriated. City Council Reserve Transfer to Laramie Youth Council. Community Engagement (1,000) Laramie Youth Council Jacoby Golf Course This money will be used as operating capital for the first year of the Laramie Youth Council and will be matched by the County. Additional outside resources are being secured for future funding and scholarships for participants. Moving these funds will aid in the completion of this trail in The LaPrele Non-Potable well project funding should be included in the FY 17 budget as negotiations are ongoing for land acquisition. General Government Total Operating Adjustments 8,500 8,500 Community Engagement 1,000 Replace, upgrade and improve aging infrastructure throughout the parks and recreation system. $ 42,000 46, P a g e

87 City of Laramie Adjusted General Government Supplemental Adjustments Operating, Equipment, and Fleet (Cont.) Supplemental Request Title Description of Request Council Goals and/or Policy Justification FY 2016 Adjustments Rebudget - Retail Leakage Study This request is for a rebudget of a study to establish how sales tax revenues could be increased through recruitment of targeted retail businesses. Economic Development 62,500 Rebudget - Public Safety Study This request supports the rebudget of a study of Police and Fire/EMS response times. Evaluate law enforcement operations and response capability; Maintain Laramie's safe, healthy, community and ensure adequate resources to project general welfare. 58,849 Rebudget - Council Unallocated Reserve The Council's unallocated reserve funds remaining, which can be used for Council objectives, require a rebudget into. The Council Reserve is allocated for Council objectives and funds not being used are requested to be rebudgeted. 62,438 Rebudget - Big Brothers Big Sisters This rebudget would allow community partner funding dedicated to supporting construction of the Big Brothers Big Sisters Mentoring Center at Nellie Isle School to be carried forward to. Support Community Partner Organization 26,000 Rebudget - Hospice of Laramie The allocation for permitting, plant investment, and conditional use fees for the Hospice project needs to be rebudgeted to. Support Community Partner Organization 59,097 Rebudget - Outdoor Tennis Court Transfer to the Parks & Recreation Development Fund. Re-surfacing of 8 outdoor tennis courts at UW recreation area funded by an ACRB request. Replace, upgrade and improve aging infrastructure throughout the parks and recreation system. 35,000 General Government Total Operating Rebudget Adjustments $ 303,884 Rebudget - Council Laptop or other mobile devices for use by council Utilize renewable energy and efficiency standards Equipment for a paperless agenda. on all projects when possible. 5,000 General Government Total Equipment Rebudget Adjustments $ 5, P a g e

88 City of Laramie Adjusted General Government Personnel Adjustments Adjustments for personnel are detailed in this section. CITY OF LARAMIE SUPPLEMENTAL BUDGET GENERAL PERSONNEL SUPPLEMENTAL REQUEST Position Title: Department: Cost Center: Information Technology Intern - FY Only General Government Information Technology PERSONNEL SECTION: FULL-TIME & PART-TIME BENEFITTED REQUESTS SEASONAL / TEMPORARY / PROVISIONAL REQUESTS Title: Title: IT Intern FTE: Pay Range: FTE: Pay Range: Pay Rate/Hour: #Hrs/Pay Period: 86 # Pay Periods: 12 Annual Salary: $ - Annual Salary: $ 16,000 Annual Overtime: $ - Annual Overtime: $ - Total Salary (Annual Salary + Overtime): $ - Total Salary (Annual Salary + Overtime): $ 16,000 Workers' Comp $ - Workers' Comp $ 434 FICA $ - FICA $ 1,224 Pension (non-police/non-fire) $ - Total Cost (Total Salary + Benefits): $ 17,658 Medical $ - Life $ - LTD $ - Total Cost (Total Salary + Benefits): $ - OTHER OPERATIONAL COSTS ASSOCIATED WITH THIS POSITION Account Description Cost TOTAL OTHER OPERATIONAL COSTS: $ - TOTAL SUPPLEMENTAL PERSONNEL REQUEST: $ 17,658 Describe why position is necessary. The number of work order requests has increased by about 100 per year over the past 4 years. In addition, IT has added support for many new computer systems. Often, when a department adds something new to make things more efficient, it adds to the workload of IT. Over the last few years IT has added support for Police evidence software, Police internal investigation software, Police on person camera system, camera systems at Rec Center, Police Department, and Ice Arena, Mosquito Control software and tablets, software for meter reading, ipad and other mobile devices, Animal Control software, sewer camera system, CSA accounting software, new offices at the Cemetery, and Council video equipment. There are also plans in the next few years that will have an effect on IT, such as Finance moving to paperless document imaging and digital mapping for Streets and Utilities. Despite the addition of all this new software and technology, IT hasn't added any new staff to support it. The department needs additional help to keep up with all its new responsibilities. 88 P a g e

89 City of Laramie Adjusted General Government Personnel Adjustments (cont.) CITY OF LARAMIE SUPPLEMENTAL BUDGET GENERAL PERSONNEL SUPPLEMENTAL REQUEST Position Title: Department: Cost Center: Grants Analyst FTE Increase - OG General Government City Manager PERSONNEL SECTION: FULL-TIME & PART-TIME BENEFITTED REQUESTS SEASONAL / TEMPORARY / PROVISIONAL REQUESTS Title: Grants Analyst Title: IT Intern FTE: Pay Range: 148/13 FTE: Requested.25 Pay Range: Pay Rate/Hour: #Hrs/Pay Period: # Pay Periods: Annual Salary: $ 15,084 Annual Salary: $ - Annual Overtime: $ - Annual Overtime: $ - Total Salary (Annual Salary + Overtime): $ 15,084 Total Salary (Annual Salary + Overtime): $ - Workers' Comp $ 398 Workers' Comp $ - FICA $ 1,154 FICA $ - Pension (non-police/non-fire) $ 1,790 Total Cost (Total Salary + Benefits): $ - Medical $ - Life $ 62 LTD $ 51 Total Cost (Total Salary + Benefits): $ 18,539 OTHER OPERATIONAL COSTS ASSOCIATED WITH THIS POSITION Account Description Cost TOTAL OTHER OPERATIONAL COSTS: $ - TOTAL SUPPLEMENTAL PERSONNEL REQUEST: $ 18,539 Describe why position is necessary. With the increasing complexity of federal and state requirements for both application and longterm administration of grant funding, it is necessary to expand the Grant Analyst position to.75 FTE to ensure the City can achieve compliance objectives 89 P a g e

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91 City of Laramie Adjusted City Attorney Overview The City Attorney s Office provides general legal services to and advises City Council, staff, and Boards and Commissions. It prosecutes ordinance violations which are cited in the Municipal Court routinely. The office also reviews projects undertaken by the City to ensure that legal requirements are met and answers questions posed by the general public. Department Vision The City Attorney s Office reviews and advises on documents for City Council plans, projects, and goals to ensure legal requirements are met. Review and advice is also furnished to staff positions and Boards and Commissions. Goals for Continue to provide advice to City Council, staff, and Boards and Commissions. Continue to prosecute ordinance violations. Accomplishments for FY Recruited for and hired a new City Attorney, Jason Loos, who started on June 1, Department-level Expenditure Summary The table below shows budget and expenditure history for two years, plus the adopted budget and adjusted budget for. Expenditure Category FY Actuals FY FY YTD Actuals FY Adopted Adjustments Adjusted Personnel $ 384,453 $ 430,870 $ 231,214 $ 466,686 $ 450,705 $ 1,413 $ 452,118 Contractual Services 55,741 60, ,218 38,945 38,945-38,945 Materials & Supplies 6,679 10,300 10,995 11,000 10,300-10,300 Department Total $ 446,873 $ 502,141 $ 346,427 $ 516,631 $ 499,950 $ 1,413 $ 501,363 Variance Analysis Contractual services for FY are higher than budgeted because the City contracted with Pence and Macmillan, LLC to provide legal services during the recruitment and hiring period for the new City Attorney. Personnel expenditures are under budget, given the vacancy of the City Attorney position from October 2014 to May Summary of Supplemental Adjustments The only adjustments in this department are centrally budgeted items, which are presented on pages P a g e

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93 City of Laramie Adjusted Police Department Overview The Laramie Police Department (LPD) is a full service police department. In addition to its Patrol Unit, which accounts for 32 of the 51 sworn officers, it has a crime prevention officer, school resource officers, a traffic enforcement unit, and drug task force officers. Working around the clock, the LPD responds to about 30,000 calls for service each year. The Police Department is comprised of the following cost centers: Administration Investigation Laramie/Albany County Records & Communication (LARC) Grants Animal Control Department Vision The Laramie Police Department s Mission Statement To Serve and Protect with Dignity and Respect guides the actions of all LPD personnel. The department strives to reduce crime, proactively address public safety concerns, and remain vigilant in the protection of the citizens of Laramie. Goals for Continue to prepare the department for the leadership challenges that exist within the profession. Succession planning, risk management, and internal controls are all areas that continue to be evaluated and adapted to. Construct a critical infrastructure storage building. This building will house a bomb unit trailer, armored response vehicle, and SRT ambulance. It will also provide storage for LPD equipment and allow the department to vacate a rented storage unit. Recruit for vacant positions to bring the LPD up to its full operating workforce. Employee retirements and normal attrition have left the LPD five officers below allocation. Replace the existing sworn commander in LARC with an experienced Public Safety Answering Point (PSAP) Manager. This will provide the level of skill and expertise needed to effectively manage PSAP operations. Although a civilian, the PSAP Manager will have commander level authority and will complement the overall operation of the LPD. Replace the existing 911 phone system. The new system will meet FCC Adjustments to accept text-to- 911 (TT911) and will be able to receive other Next Generation 911 data streams. The current 911 telephony system is at the end of its functional life and is no longer supported. Develop a strategic plan based on the public safety study completed during FY The plan will address operational and organizational structure and efficiencies, as well as options for technology applications. 93 P a g e

94 City of Laramie Adjusted Accomplishments for FY Finalized the CMAR process for the replacement of the evidence building which was destroyed in a fire in Reconstruction is slated to be done in June Contracted with the Center for Public Safety Management to do the Police Public Safety Study. The results of that study should be ready by April 2015 and the recommendations will be considered in the development of a LPD strategic plan in the next fiscal year. Obtained a grant from the Wyoming Supreme Court to implement electronic citations. Saltus Technologies had the successful bid for the project, which is currently in the development phase. LPD is expected to go live with electronic ticketing by June 30, Purchased a pre-engineered steel building for the critical infrastructure storage building at the LPD and is preparing the bids to complete the remaining elements of the project. Department-level Expenditure Summary The table below shows budget and expenditure history for two years, plus the adopted budget and adjusted budget for. Cost Center FY Actuals FY FY YTD Actuals FY Adopted Adjustments Adjusted Police Administration Personnel $ 3,492,971 $ 3,660,490 $ 2,434,261 $ 3,852,371 $ 3,942,603 $ 8,867 $ 3,951,470 Contractual Services 186, , , , ,118 8, ,862 Materials & Supplies 232, , , , , ,225 Capital & Equipment 183, ,100 73, , , , ,000 Debt Service 8,624-4,510 9,022 9,022-9,022 Police Administration Total 4,104,424 4,304,802 2,767,147 4,633,867 4,569, ,111 4,767,579 Investigations Personnel 668, , , , , ,978 Contractual Services 30,679 26,270 17,389 29,120 28,270-28,270 Materials & Supplies 10,042 13,197 7,039 13,380 13,567-13,567 Capital & Equipment ,551-35,551 Investigations Total 709, , , , , , P a g e

95 City of Laramie Adjusted Department-level Expenditure Summary (cont.) Cost Center LARC FY Actuals FY FY YTD Actuals FY Adopted Adjustments Adjusted Personnel 1,265,457 1,443, ,258 1,428,622 1,462,940 (34,303) 1,428,637 Contractual Services 275, , , , , ,183 Materials & Supplies 15,818 18,198 6,877 18,731 18,765-18,765 LARC Total 1,556,418 1,751,958 1,101,679 1,710,332 1,744,888 (34,303) 1,710,585 Police Grants Personnel 232, , , , , ,034 Contractual Services 35,800 2,100 8,622 2,100 2,100-2,100 Materials & Supplies 51,560 59,299 10,213 69,299 59,299-59,299 Police Grants Total 320, , , , , ,433 Animal Control Personnel 334, , , , , ,360 Contractual Services 37,510 38,162 30,855 46,576 47, ,084 Materials & Supplies 28,677 30,824 18,989 31,953 32,085-32,085 Capital & Equipment 24,933 37,500 1,589 77,000-77,000 77,000 Animal Control Total 425, , , , ,676 77, ,529 Department Total $ 7,115,555 $ 7,634,984 $ 4,781,194 $ 8,067,052 $ 8,017,983 $ 242,509 $ 8,260,492 Variance Analysis In the FY and biennial budget there was a phased implementation of wireless subscriber services for mobile connectivity. Funding of the entire $11,520 existed for full migration over the biennium, but this migration needed to be completed during FY in order to meet the requirements of the electronic ticketing grant by June 30, There is no supplemental adjustment for this item, as sufficient spending authority exists in the cost center. Attrition in the sworn ranks during the fiscal year has increased the overtime budget. At the end of January 2015, the budget for overtime was approximately 30% over target. Analysis shows that the short shift category for overtime, which is one of the most impacting categories for this expense, is about 5% over what it has averaged for the past four years. With mandatory minimum staffing in Patrol, requirements for yearly training, and the shortage of officers, overtime is expected to remain high at least until additional staffing is recruited in Patrol. 95 P a g e

96 City of Laramie Adjusted Police Department Adjusted Percentage of General Fund The chart below illustrates the Police Department in relation to the General Fund in total. As you can see, this department comprises 22% of the total adjusted budget for the General Fund, with Administration being the largest departmental cost center. Summary of Supplemental Adjustments The Police Department is rebudgeting the replacement of eight (8) vehicles; five (5) patrol sedans and one (1) police SUV in the administration cost center and two (2) pickups in the animal control cost center. There are some centrally budgeted supplementals that impact Police cost centers, and these adjustments are presented on pages Additionally, the City Manager recommended a decrease in authorized FTEs for LARC. The personnel request for this decrease is on page P a g e

97 City of Laramie Adjusted Police Department Supplemental Adjustments Operating, Equipment, and Fleet Supplemental Request Title Description of Request Council Goals and/or Policy Justification FY 2016 Adjustments Rebudget - Unit 102 Replacement Rebudget - Unit 112 Replacement Rebudget - Unit 115 Replacement Rebudget - Unit 119 Replacement Rebudget - Unit 124 Replacement Replacement of Unit 102, Patrol Sedan Replacement of Unit 112, Dodge Police SUV Replacement of Unit 115, Patrol Sedan Replacement of Unit 119, Patrol Sedan Replacement of Unit 124, Patrol Sedan Administration Total Fleet Rebudget Adjustments Rebudget - Unit 190 Replacement Rebudget - Unit 191 Replacement Replacement of Unit 190, GMC Pickup Replacement of Unit 191, Chevy Pickup Purchase replacement units for City fleet in accordance with schedule managed by Fleet Committee Purchase replacement units for City fleet in accordance with schedule managed by Fleet Committee Purchase replacement units for City fleet in accordance with schedule managed by Fleet Committee Purchase replacement units for City fleet in accordance with schedule managed by Fleet Committee Purchase replacement units for City fleet in accordance with schedule managed by Fleet Committee Purchase replacement units for City fleet in accordance with schedule managed by Fleet Committee Purchase replacement units for City fleet in accordance with schedule managed by Fleet Committee Animal Control Total Fleet Rebudget Adjustments $ 77,000 $ 30,500 38,500 30,500 42,000 39, ,500 38, P a g e

98 City of Laramie Adjusted Police Department Personnel Adjustments Adjustments for personnel are detailed in this section. CITY OF LARAMIE SUPPLEMENTAL BUDGET GENERAL PERSONNEL SUPPLEMENTAL REQUEST Position Title: Department: Cost Center: CSO Records Specialist Police LARC PERSONNEL SECTION: FULL-TIME & PART-TIME BENEFITTED REQUESTS SEASONAL / TEMPORARY / PROVISIONAL REQUESTS Title: CSO Records Specialist Title: FTE: Pay Range: 136/1 FTE: 0.5 Pay Range: Pay Rate/Hour: #Hrs/Pay Period: # Pay Periods: Annual Salary: $ (16,725) Annual Salary: $ - Annual Overtime: $ - Annual Overtime: $ - Total Salary (Annual Salary + Overtime): $ (16,725) Total Salary (Annual Salary + Overtime): $ - Workers' Comp $ (441) Workers' Comp $ - FICA $ (1,280) FICA $ - Pension (non-police/non-fire) $ (1,985) Total Cost (Total Salary + Benefits): $ - Medical $ (15,346) Life $ (55) LTD $ (28) Total Cost (Total Salary + Benefits): $ (35,860) OTHER OPERATIONAL COSTS ASSOCIATED WITH THIS POSITION Account Description Cost TOTAL OTHER OPERATIONAL COSTS: $ - TOTAL SUPPLEMENTAL PERSONNEL REQUEST: $ (35,860) Describe why position is necessary. This request supports a reduction in authorized FTEs for the LARC division. This position was authorized several years ago and has not been filled. 98 P a g e

99 City of Laramie Adjusted Fire Department Overview The City of Laramie Fire Department (LFD), founded by an act of the Town Council in August of 1872, is comprised of forty-five (45) sworn line firefighters, three (3) sworn administrative staff, two (2) civilian administrative personnel, and one (1) part time civilian inspector totaling fifty and a half (50.5) personnel. The department has three (3) shifts that are each assigned fifteen (15) staff members. Each shift consists of a Shift Commander, three (3) Company Officers, three (3) Equipment Operators, and eight (8) Firefighters. There are three (3) stations strategically located in the community which house firefighters, equipment, and apparatus for emergency response, as well a training center to maintain a well-trained staff of fire professionals. The department has four (4) divisions, including Emergency Medical Services (EMS), Life Safety and Fire Prevention (LS&FP), Operations, and Training. The department is responsible for emergency response in the disciplines of fire suppression (structure and wild land), hazardous material mitigation, emergency medical response, technical rescue (high and low angle, swift water, ice, confined space, and extrication), and general public assistance. Prevention responsibilities include public education, code interpretation and enforcement, plan reviews, home safety surveys, and fire investigations. The Laramie Fire Department, through an agreement with the Wyoming Office of Homeland Security, administers and responds as a State asset for Regional Emergency Response Team #3. The City of Laramie enjoys a rating by the Insurance Service Office (ISO) at a Class 3, based upon fire response capability, as well as other factors. Apparatus available for emergency response includes three (3) Class A Pumping Engines with 1 Reserve Pumping Apparatus, one (1) 95 foot aerial ladder truck, two (2) Type 6 Wild Land Engines, five (5) ALS ambulances, one (1) Command Vehicle, and a Hazardous Materials Response Unit. The run number totals for the department have exceeded 3,500 annually, of which roughly 80% are EMS in nature. The department works closely with outside agencies such as the Forest Service (State and Federal), Wyoming Office of Homeland Security, State Fire Marshal Office, Ivinson Memorial Hospital, Albany County Sheriff and EMA Offices, and the Albany County Fire District #1. Regarding personnel management all hiring, promotions, and discipline are governed by the Wyoming State Civil Service law as administered by City staff and the Laramie Fire Civil Service Commission. 99 P a g e

100 City of Laramie Adjusted The Fire Department is comprised of the following cost centers: Administration Emergency Medical Services (EMS) Operations Prevention Training Emergency Management Agency (EMA) Grants Department Vision The Laramie Fire Department vision is to be an organization acknowledged for its pride, integrity, and professionalism in providing services to the community. The LFD personnel are leaders in providing public safety and emergency service to Laramie and the surrounding area, setting a standard of excellence for superior prevention and response. Goals for Secure grant funding to assist in apparatus replacement and replacement of ambulance unit MS 142. Continue with planning the upgrades to the LFD Training Center. This year s goals will include defining funding options (grant opportunities and applications), possible project partners, and a timeline implementation plan. Propose and implement incentives to encourage a Residential Sprinkler Program within our community. Provide development and certification for personnel. Complete, in coordination with Albany County Emergency Management Association, the Emergency Operations Center at LFD Station #3. In partnership with Ivinson Memorial Hospital, develop a fiscally sustainable EMS model for the community and a revamped operational budget within the division. Organizational priorities within the department include but are not limited to the training of staff (professional development), response readiness and capability; maintenance of facilities; community and customer service; and public educational and safety programs. Council has also formally adopted in its goals and objectives the maintaining of a safe, healthy environment, and ensuring adequate resources to protect general welfare. The EMS budgetary goals are directed at reducing the fiscal subsidy that is currently being experienced by the City of Laramie. 100 P a g e

101 City of Laramie Adjusted Accomplishments for FY Successfully deployed districted EMS resources within the community. Secured partial grant funding for Quint apparatus by the State of Wyoming SLIB. Expanded inspection and customer service capability with the addition of a part time civilian inspector. Developed strategic business plan for upgrading of training facilities. Submitted grant application and received award from Federal Emergency Management Association (FEMA) for implementation of a command training and curriculum ( Blue Card ). Department-level Expenditure Summary The table below shows budget and expenditure history for two years, plus the adopted budget and adjusted budget for. Cost Center FY Actuals FY FY YTD Actuals FY Adopted Adjustments Adjusted Fire Administration Personnel $ 2,444,337 $ 2,586,420 $ 1,681,752 $ 2,426,151 $ 2,482,418 $ 4,703 $ 2,487,121 Contractual Services 34,398 33,049 28,089 35,925 35,925-35,925 Materials & Supplies 7,594 10,944 3,966 11,666 11,689-11,689 Debt Service ,593 88,594-88,594 Fire Administration Total 2,486,329 2,630,413 1,713,807 2,562,335 2,618,626 4,703 2,623,329 Emergency Medical Services (EMS) Personnel 2,147,361 2,158,323 1,328,150 2,218,382 2,268,820 4,967 2,273,787 Contractual Services 65,105 43,420 20,857 43,420 43,420 9,000 52,420 Materials & Supplies 37,830 30,963 25,735 36,163 36,881 2,400 39,281 Capital & Equipment 360, ,185 9,801 20, , ,791 EMS Total 2,610,323 2,608,891 1,384,543 2,318,667 2,583,912 16,367 2,600,279 Fire Operations Personnel 48,872 30,319 11,550 30,413 30, ,503 Contractual Services 131, ,244 82, , ,607 3, ,111 Materials & Supplies 141, ,706 75, , , ,937 Capital & Equipment 61,085 64,960 52, ,273 62, ,500 1,003,824 Fire Operations Total 382, , ,948 1,262, , ,094 1,340, P a g e

102 City of Laramie Adjusted Department-level Expenditure Summary (cont.) Cost Center Fire Prevention FY Actuals FY FY YTD Actuals FY Adopted Adjustments Adjusted Personnel 95,732 96, , , , ,482 Contractual Services 8,403 13,150 8,708 13,150 13,150 5,640 18,790 Materials & Supplies 4,709 2,173 1,949 2,173 2,173-2,173 Fire Prevention Total 108, , , , ,393 6, ,445 Fire Training Contractual Services 38,019 37,400 5,722 37,400 37,400-37,400 Materials & Supplies 112 7,500 3,502 7,500 3,500-3,500 Capital & Equipment 9,225 9,224 1,991 2,000-2,000 2,000 Fire Training Total 47,356 54,124 11,215 46,900 40,900 2,000 42,900 EMA Personnel - 15, Contractual Services 220 3,650 10,325 13,650 13,650-13,650 Materials & Supplies EMA Total ,185 10,328 13,650 13,650-13,650 Fire Grants Personnel 15,399-8, Contractual Services 7,167 60,000 15,593 75,750 60,000-60,000 Materials & Supplies Capital & Equipment 196, ,000 26,215 40,000 40,000-40,000 Fire Grants Total 219, ,000 49, , , ,000 Department Total $ 5,855,940 $ 6,061,233 $ 3,588,083 $ 6,589,986 $ 6,027,762 $ 974,216 $ 7,001,978 Variance Analysis The overtime budget for personnel is currently overspent by nearly 18%. This trend is caused primarily by a continuation of training needs for newer personnel and staffing level maintenance due to current business practice of medical transfers out of the county. The policy on minimum staffing levels also contributes to overtime and is being evaluated for potential revision. Significant re-budget items include the apparatus replacement of E-1 and the projected Training Center upgrades as per estimates from the developed Strategic Business Plan. 102 P a g e

103 City of Laramie Adjusted Fire Department Adjusted Percentage of General Fund The chart below illustrates the Fire Department in relation to the General Fund in total. As you can see, this department comprises 19% of the total adjusted budget for the General Fund, with Administration and EMS being the largest departmental cost centers. Summary of Supplemental Adjustments The rebudget replacing Engine One (E-1) a Class A Pumping Apparatus with an apparatus that also has aerial capability (QUINT) is a key supplemental for. Upgrading this piece of equipment will enhance the firefighting capability of the department as well as provide a level of redundancy in aerial capability. The supplementals adjusted in EMS will improve the efficiency of the organization and also provide for a cost savings in the long term. Transitioning the LFD certification program from a classroom to a blended online platform will reduce OT costs to a greater degree than additional online training fees. Other supplementals include centrally budgeted items, which are detailed on pages P a g e

104 City of Laramie Adjusted Fire Department Supplemental Adjustments Operating, Equipment, and Fleet Adjustments for operating and equipment are presented below. Subtotals are presented by both cost center and type of request (operating, equipment, fleet, or rebudgets related to these categories.) Supplemental Request Title Description of Request Council Goals and/or Justification FY 2016 Adjustments Registration & Education Books, Publications, & Subscriptions This item covers EMS training for beginning EMTs as well as the intermediate curriculum. The current budget for this item is not adequate. Purchase of ACLS, PALS, AEMT, PHTLS, and basic EMT textbooks in order to transition texts to an EMS library and build model of training resources. EMS training 3,000 Efficiency improvement 2,400 Certifications This request supports transitioning some certifications in EMS to online programs. Online certification courses charge for the certifications per student. Cost savings will occur in overtime. Efficiency improvement 6,000 EMS Total Operating Adjustments Fire Prevention Module - HTE Prevention Total Operating Adjustments Quint Apparatus, Increase Funding Training and implementation of HTE FIRES Prevention module in order to move all inspection to a database. A Quint Apparatus is a dual functioning fire service apparatus that serves as both an engine and a ladder truck. A Quint is also referred to as a quintuple combination pumper. There are five functions provided by the apparatus. The five functions are: a. Pump, b. Water tank, c. Fire hose, d. Aerial device (ladder), e. Ground ladders. It is used for fire suppression. $ 11,400 Efficiency improvement 5,640 $ 5,640 Care of equipment 105,077 Operations Total Equipment Adjustments $ 105,077 Rebudget - Bunker and Hose Dryer This equipment needs to be rebudgeted and will be purchased for Station 2 once space is available. Care of equipment 15,000 Rebudget - Bunker Gear Washer This rebudgeted item is a very heavy duty washing machine that will properly clean fire turnout gear. Care of equipment and to meet standards in regards to carcinogens and blood borne pathogens. 21,500 Operations Total Equipment Rebudget Adjustments $ 36,500 Rebudget - Engine 1 Replacement Replacement of a class A pumper (Engine 1) was approved in the FY budget. This funding needs to be rebudgeted in. Bidding was delayed due to a mandatory freeze on capital and equipment purchases in the General Fund pending voter renewal of the 5th cent tax. The project received partial SLIB funding which is now being considered, delaying the project. Maintain Laramie's safe, healthy, community and ensure adequate resources to project general welfare. 799,923 Operations Total Fleet Rebudget Adjustments $ 799, P a g e

105 City of Laramie Adjusted Public Works Department Overview The Public Works Department consists of Public Works Administration, Street and Fleet Maintenance, Solid Waste (collection, disposal, and diversion), and Utilities (Water and Wastewater), spanning both governmental and business-type activities. The primary function of the Public Works Department is to operate and maintain the City s infrastructure, while providing essential services to the community. The Public Works Department protects the quality of life for Laramie residents by working to ensure community infrastructure meets current and future needs. Contract management for many of the City s capital projects is handled through Public Works Administration. This division is also active in seeking and applying for grants and loans to assist in project funding. The Streets Division is responsible for street maintenance and repair, street reconstruction, snow and ice removal, street sign maintenance, and traffic signal and street light maintenance. The Fleet Maintenance division is responsible for maintaining the City s 130 vehicles and 180 pieces of equipment. The Public Works Department is comprised of the following cost centers in the General Fund: Administration Streets Fleet Department Vision Through high-quality employees and sound management, the Laramie Public Works Department provides efficient and cost effective services that enhance the quality of life for the community. Goals for Construct and place into service the South Laramie Sewer extension project. Pursue the Public Works Service Center financing, design, and construction project. Promote and monitor ongoing street and drainage infrastructure. The Public Works Department contributes to meeting the City s goals through the application of efficient and effective practices while facilitating planning for current and future needs of the City. 105 P a g e

106 City of Laramie Adjusted Accomplishments for FY Continued ongoing efforts to provide an effective pavement management system through a system of pavement preservation techniques that include reconstruction, asphalt overlays, chip seal, patching and crack sealing to extend the life of the pavement. Continued to implement upgrades to the City s traffic signal systems to improve efficiency and enhance safety. Continued efforts to utilize technology to improve daily operations and enhance efficiency. Developed a Spill Prevention Control and Countermeasure Plan for the Public Works operations. Initiated the Public Works Service Center Project by retaining the services of a design/construction team. Department-level Expenditure Summary The table below shows budget and expenditure history for two years, plus the adopted budget and adjusted budget for. Cost Center FY Actuals FY FY YTD Actuals FY Adopted Adjustments Adjusted Public Works Administration Personnel $ 262,734 $ 317,215 $ 171,412 $ 304,110 $ 311,688 $ 343 $ 312,031 Contractual Services 13,524 13,400 9,538 8,375 8,375-8,375 Materials & Supplies 3,200 2, ,163 3,176-3,176 Capital & Equipment ,500-24,500 24,500 Public Works Admin Total 279, , , , ,239 24, ,082 Streets Personnel 890, , , , ,620 10, ,164 Contractual Services 945,001 1,121, ,469 1,368,363 1,368,733 2,700 1,371,433 Materials & Supplies 83, ,296 45, , , ,462 Capital & Equipment 1,586,131 2,409, ,724 2,526,697 2,136,850 2,037,869 4,174,719 Debt Service 29, ,422 57, , ,862 43, ,545 Streets Total 3,535,257 4,710,467 1,828,992 5,080,130 5,150,527 2,094,796 7,245,323 Fleet Maintenance Personnel 253, , , , ,238 (8,141) 264,097 Contractual Services 56,237 51,539 13,877 32,889 32, ,967 Materials & Supplies 25,006 24,139 11,663 46,301 45,479-45,479 Capital & Equipment 5,287 6,180-12,000 12,500-12,500 Fleet Maintenance Total 340, , , , ,106 (8,063) 355,043 Department Total $ 4,155,053 $ 5,383,642 $ 2,161,828 $ 5,777,244 $ 5,836,872 $ 2,111,576 $ 7,948,448 Variance Analysis The Public Works Department is seeing an upward trend in the amount of funding necessary to provide adequate street maintenance services. Also trending upward is the cost of electric service to the City s street 106 P a g e

107 City of Laramie Adjusted lights and traffic signals. Vehicle repair costs are also increasing from year to year. All of these costs will continue to rise. Public Works Department Adjusted Percentage of General Fund The chart below illustrates the Public Works Department in relation to the General Fund in total. As you can see, this department comprises 21% of the total adjusted budget for the General Fund, with Streets being the largest departmental cost center. 107 P a g e

108 City of Laramie Adjusted Summary of Supplemental Adjustments An adjustment has been made for an asphalt paving machine that will allow the Public Works Department to increase the quality and quantity of patches completed annually. It is becoming more and more difficult to hire contractors that are able to meet the City s schedule and to provide a cost effective solution to various patching needs. A new paver will give Public Works much more flexibility in patching and repairing roadways. Other adjustments include centrally budgeted items, detailed on pages 47-52, as well as capital project rebudgets. Public Works Supplemental Adjustments Operating, Equipment, and Fleet Adjustments for operating and equipment are presented below. Subtotals are presented by both cost center and type of request (operating, equipment, fleet, or rebudgets related to these categories.) Supplemental Request Title Description of Request Council Goals and/or Policy Justification FY 2016 Adjustments Rebudget - Unit 550 Replacement Replacement of unit 550, a half ton pickup truck used in the Public Works administration division. Administration Total Fleet Rebudget Adjustments Purchase replacement units for City fleet in accordance with schedule managed by Fleet Committee $ 24,500 24,500 New Asphalt Paver There is a need for the Street Division to have a small asphalt paver. Over the last two summers the Street Division has been doing the patches for the utility cuts. By doing the patches in house, the City has saved roughly $24,000 each year. With a lack of paving equipment, the department can only Maintain City-wide Infrastructure Improvement make smaller patches; large patches have to be Program as Adopted in both the a) Water/Sewer contracted out. There is potential for cost savings (Red Oak) Study and b) Street Capital Plan. each year if the City can make large patches in house. If the division had a paver, it could be used instead of the blade to patch the streets until they can be repaired. Using a paver will give a better surface for drainage and for the traveling public. 180,000 Street Total Equipment Adjustments Rebudget - Unit 500 Replacement Replacement of Unit 500, a half ton pick up truck used in the Street Division. $ 180,000 Purchase replacement units for City fleet in accordance with schedule managed by Fleet Committee 25,000 Rebudget - Unit 281 Replacement Replacement of Unit 281, a truck used in the Street Division, was approved in the FY budget. This funding needs to be rebudgeted in. Bidding was delayed due to a mandatory freeze on capital and equipment purchases in the General Fund pending voter renewal of the 5th cent tax. Purchase replacement units for City fleet in accordance with schedule managed by Fleet Committee 41,000 Street Total Fleet Rebudget Adjustments $ 66, P a g e

109 City of Laramie Adjusted Public Works Supplemental Adjustments Capital Projects Adjustments for General Fund capital projects are presented in detail on pages , along with summaries of the City-wide plans for capital projects, equipment, and fleet. Capital project rebudgets for the Public Works department total $1,851,869; the adjustments for rebudgets represent the carry forward of previously appropriated projects. The total adjusted budget for capital projects includes both rebudgets and adjustments. adjustments for capital projects are presented below, as well as in the capital expenditure section of this book. Supplemental Adjustments Capital Projects (excluding rebudgets) Project Title Description Adjustments Street Reconstruction - Riverside Drive This project is for ongoing reconstruction and overlay projects on City streets. This segment of roadway is Riverside Drive from Adams to West End. Average PCI is This project has been moved to FY and funding transferred to Mill Street Reconstruction. (460,000) Street Reconstruction - Mill Street Street Total This project is for ongoing reconstruction and overlay projects on City streets. The Micro Paver Pavement Management Study is utilized in finalizing street projects. This segment of roadway is Mill Street from 10th to 13th. Average PCI is Funding is being transferred from the Riverside Drive project to fund this supplemental funding request. $ 400,000 (60,000) 109 P a g e

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111 City of Laramie Adjusted Community Development Department Overview The Community Development Department is well named, with both words capturing what the department does. The Development concerns land use, infrastructure design, and adherence to codes in short, managing growth. The Community reminds staff that growth cannot come at the expense of quality of life and human values. The two must be balanced, and the department does so successfully. The Community Development department is comprised of the following cost centers: Administration Engineering Planning Code Administration Department Vision Community Development will continue to articulate the vision of the community through the FY and FY biennium. Instruments for doing so are long-range planning (e.g., the Comprehensive Plan), current development review (e.g., UDC, Building Codes), and sound infrastructure planning (e.g., engineering standards and designs). Goals for Continue to respond to development needs and proactively plan ahead. Match available resources to demand. Keep community well-being as the focus of daily work and long-range mission. Community Development staff are the primary custodians of the Comprehensive Plan and staff take its direction to heart. The department strives to make all activities align with the Plan, and staff members are confident that this goal is accomplished. The Council Goals in general are in harmony with the Plan, and as specific direction emerges from the Council s review and renewal of those Goals, the department adjusts its work accordingly. Accomplishments for FY The Engineering division has been reconstituted under new leadership; many improvements in service and functionality have been made, and will continue. Phase 1A of Cirrus Sky Technology Park will be complete by the end of the fiscal year. Updated Building Codes have been reviewed and adopted; preparations for next round are underway. 111 P a g e

112 City of Laramie Adjusted Accomplishments for the FY (cont.) One major round of UDC amendments was approved in November 2014, with other minor changes also approved during the year; preparations for the next round are underway. Cirrus Sky Technology Park Master Plan will be completed this fiscal year. Department-level Expenditure Summary The table below shows budget and expenditure history for two years, plus the adopted budget and adjusted budget for. Cost Center FY Actuals FY FY YTD Actuals FY Adopted Adjustments Adjusted Community Development Administration Personnel $ 206,082 $ 208,754 $ 144,998 $ 217,426 $ 222,772 $ 401 $ 223,173 Contractual Services 7,721 15,900 9,404 15,000 15,000-15,000 Materials & Supplies 6,464 7,600 1,459 8,400 8,400-8,400 Comm Dev Admin Total 220, , , , , ,573 Engineering Personnel 370, , , , ,499 28, ,504 Contractual Services 45, ,920 23,557 43,920 46,920 1,500 48,420 Materials & Supplies 7,917 6,966 4,492 11,381 8,448 3,000 11,448 Capital & Equipment 66, ,579 73, ,100 2, , ,895 Engineering Total 490,445 1,050, ,761 1,174, , ,250 1,369,267 Planning Personnel 226, , , , ,350 1, ,620 Contractual Services 17,252 18,600 14,094 18,525 18,525 3,000 21,525 Materials & Supplies 1,941 1,850 2,401 1,850 1,850-1,850 Capital & Equipment 55, ,000 22, ,306-27,000 27,000 Planning Total 301, , , , ,725 31, ,995 Code Administration Personnel 473, , , , ,789 1, ,812 Contractual Services 44,579 75,078 26,921 66,528 67,028-67,028 Materials & Supplies 8,562 11,997 3,638 10,814 10,434-10,434 Capital & Equipment ,500-53,500 53,500 Code Administration Total 526, , , , ,251 54, ,774 Department Total $ 1,538,961 $ 2,284,522 $ 1,017,588 $ 2,484,402 $ 1,623,165 $ 944,444 $ 2,567,609 Variance Analysis Except for a few specific capital matters, there has been no notable variation in either budget or expenditures for the Community Development Department over several biennial cycles. 112 P a g e

113 City of Laramie Adjusted Community Development Department Adjusted Percentage of General Fund The chart below illustrates the Community Development Department in relation to the General Fund in total. As you can see, this department comprises 8% of the total adjusted budget for the General Fund, with Engineering being the largest departmental cost center. Summary of Supplemental Adjustments The Engineering division requested approximately $132,500 for two supplementals: $100,000 to create an Engineering Manual for use by developers and City consultants, so that infrastructure projects will have uniform procedures and standards; and approximately $32,500 to fund a new part-time provisional position in engineering, to assist with completing various projects (e.g., smaller traffic studies, street or utility designs, etc.) that would otherwise require separate consulting contracts. Another notable supplemental is the shifting of funding for the City-wide Storm Drainage Evaluation from FY to. Completion of the South Laramie Drainage component is ahead of the schedule anticipated last year, and the adjustment will allow the comprehensive analysis to be done ahead of the expected timeframe. Other adjusted supplementals include centrally budgeted items, detailed on pages 47-52, as well as capital project rebudgets. 113 P a g e

114 City of Laramie Adjusted Community Development Supplemental Adjustments Operating, Equipment, and Fleet Adjustments for operating and equipment are presented below. Subtotals are presented by both cost center and type of request (operating, equipment, fleet, or rebudgets related to these categories.) Supplemental Request Title Description of Request Council Goals and/or Policy Justification FY 2016 Adjustments Spring Creek Floodplain Transfer $42,000 to Jacoby Golf Course Project Replace, upgrade and improve aging infrastructure throughout the parks and recreation system. (42,000) Engineering Total Operating Adjustments $ (42,000) Planning: Legal Advertisements - Increase The Laramie Boomerang s legal advertising costs have increased considerably in recent years, including an increase in December The increase was especially steep for the Sunday newspaper. Due to very tight deadlines (most of them required by Wyoming Statutes as well as UDC), staff is regularly obliged to advertise public hearings on Sunday. This request will help the department remain in balance on this line item, which is already in deficit in the current FY. UDC, D (Public Notice Requirements) 2,000 Planning: Postage - Increase Planning Total Operating Adjustments This is a fixed cost that the department is legally obligated to incur. The line item is already in deficit. UDC, D (Public Notice Requirements) 1,000 $ 3,000 Rebudget - Unit 882 Replacement Replacement of Unit 882, a truck used in the Code Administration Division, was approved in the FY budget. This funding needs to be rebudgeted in. Bidding was delayed due to a mandatory freeze on capital and equipment purchases in the General Fund pending voter renewal of the 5th cent tax. Purchase replacement units for City fleet in accordance with schedule managed by Fleet Committee. 25,500 Rebudget - Unit 883 Replacement Replacement of Unit 883, a truck used in the Code Administration Division, was approved in the FY budget. This funding needs to be rebudgeted in. Bidding was delayed due to a mandatory freeze on capital and equipment purchases in the General Fund pending voter renewal of the 5th cent tax. Purchase replacement units for City fleet in accordance with schedule managed by Fleet Committee. 28,000 Code Administration Total Fleet Rebudget Adjustments $ 53, P a g e

115 City of Laramie Adjusted Community Development Supplemental Adjustments Capital Projects Adjustments for General Fund capital projects are presented in detail on pages , along with summaries of the City-wide plans for capital projects, equipment, and fleet. Capital project rebudgets for the Community Development department total $716,795; the supplementals for rebudgets represent the carry forward of previously appropriated projects. The total adjusted budget for capital projects includes both rebudgets and supplemental adjustments. supplementals for capital projects are presented below, as well as in the capital expenditure section of this book. Supplemental Adjustments Capital Projects (excluding rebudgets) Project Title Description Adjustments Concrete Evaluation and Index Study City Wide Drainage Evaluation Spring Creek Floodplain Update Laramie River Floodplain Update Pavement Study Addendum The proposed Concrete Evaluation is necessary to provide information on the current condition of concrete sidewalk and curb and gutter to provide a basis of potential changes to the current "Shared Concrete Program". This project has not begun and has been pushed back to FY to allow for adequate project planning. The City of Laramie has commissioned many storm drainage studies over the last 20 years. However, the South and East sections of the City have not been studied on a large scale. This project includes studying/modeling these two areas and recommending a list of improvements and costs. After the South and East side studies are complete, this project would collectively evaluate all the previous reports and create a City-wide prioritized list with cost estimates. This list of City-wide drainage improvements would then provide a basis for investigation into possible funding options. The South portion of this study is being completed ahead of schedule, and the supplemental request is to move funding for the second phase from FY to. This update will correct FEMA s Flood Insurance Rate Map (FIRM) for Spring Creek floodplain delineation from 30th Street west to the confluence with Laramie River. FEMA s recent national updates to the Digital Flood Insurance Map (DFIRM) raised concerns that the new/updated floodplains appear to have shifted alignments. FEMA has declined to address concerns of this type. The desired update by the City will correlate the designated floodplains with actual surveyed locations. This update will correct FEMA s Flood Insurance Rate Map (FIRM) for the Laramie River floodplain delineation within the City of Laramie boundary. FEMA s recent national updates to the Digital Flood Insurance Map (DFIRM) raised concerns that the new/updated floodplains appear to have shifted alignments. FEMA has declined to address concerns of this type. The desired update by the City will correlate the designated floodplains with actual surveyed locations. Additionally, this project will analyze and apply for FEMA acceptance of a protective berm on the west side of Laramie; this original berm had not officially been recognized by FEMA, and the City was required to remove it a few years ago. This addendum will update and expand the current pavement study. Additional funding is requested in to adequately fund the study. (75,000) 243,000 (75,000) 7,000 25,000 Engineering Design Manual Engineering Total Master Plan for Parks, Trails & Open Space Zoning Study: DC, R2, Multi-Family Planning Total An Engineering Design Manual is a document containing all City specifications, standards, and procedures within one cover. There are some components in place already, but they are badly outdated; others have never been written. This manual will provide an invaluable internal resource for staff and will provide ready-made material for consultants and development professionals. This plan recommends a 30-year strategy for Parks, Trails, Recreation and Natural Areas in the Laramie Community. The project is complete, and the supplemental request for removes excess funding. UDC does not address known defects in zoning boundaries; this study will identify strategies and tactics to align with goals, including concerns about sufficient supply and demand among properties in the designated zoning districts and their inventories of available developable or re-developable land. The RFQ for this study will be issued in June 2016, and the study will be awarded in FY This supplemental request moves project funding to FY in order to match the project timeline. $ $ 100, ,000 (24,050) (65,000) (89,050) 115 P a g e

116 City of Laramie Adjusted Community Development Personnel Adjustments Adjustments for personnel are detailed in this section. CITY OF LARAMIE SUPPLEMENTAL BUDGET GENERAL PERSONNEL SUPPLEMENTAL REQUEST Position Title: Department: Cost Center: Provisional Civil Engineer FY Only Community Development Engineering PERSONNEL SECTION: FULL-TIME & PART-TIME BENEFITTED REQUESTS SEASONAL / TEMPORARY / PROVISIONAL REQUESTS Title: Title: Civil Engineer FTE: 0.5 Pay Range: FTE: Pay Range: Pay Rate/Hour: $24.40 #Hrs/Pay Period: 20 # Pay Periods: 52 Annual Salary: $ - Annual Salary: $ 25,376 Annual Overtime: $ - Annual Overtime: $ - Total Salary (Annual Salary + Overtime): $ - Total Salary (Annual Salary + Overtime): $ 25,376 Workers' Comp $ - Workers' Comp $ 688 FICA $ - FICA $ 1,941 Pension (non-police/non-fire) $ - Total Cost (Total Salary + Benefits): $ 28,005 Medical $ - Life $ - LTD $ - Total Cost (Total Salary + Benefits): $ - OTHER OPERATIONAL COSTS ASSOCIATED WITH THIS POSITION Account Description Cost Office supplies $ 3, CAD License $ 1,500 TOTAL OTHER OPERATIONAL COSTS: $ 4,500 TOTAL SUPPLEMENTAL PERSONNEL REQUEST: $ 32,505 Describe why position is necessary. Engineering is in need of a part time engineer to handle the increased number of traffic related studies and designs. In recent years the number of traffic studies and designs has increased to beyond what current staff can manage in a timely manner. This position will provide the needed personnel to accommodate the additional workload while also saving money by handling the studies and designs in house. This position is estimated to save the City over $70,000 a year by not using consultants to complete the work. 116 P a g e

117 City of Laramie Adjusted Administrative Services Department Overview The Administrative Services Department is a multifaceted operation consisting of accounting, budget, payroll, municipal billing services and the Municipal Court, which provide services to the City departments, elected officials, the City Manager, and to the citizens of Laramie. The Accounting Department ensures the integrity of financial information, provides accurate and timely financial and budget reporting, processes financial transactions and reconciliations, and monitors budgetary and grant compliance. Accounting has received the Government Financial Officer s Association (GFOA) award for Financial Achievement consecutively for 37 years. In FY 2014, the GFOA Award for Financial Reporting was awarded to 4,000 cities who reported over the minimum requirements of Generally Accepted Accounting Principles (GAAP) and who prepare annual reports in the spirit of transparency and full disclosure. The City received its second Distinguished Publication award from the GFOA for the FY 2014 FY 2016 biennium budget publication in collaboration with the City Manager. Only 1,424 cities who met both the guidelines of the National Advisory Commission on State and Local ing and the best practices of GFOA received this award. Accounting is also responsible for budget preparation and reporting and payroll management. preparation and reporting includes coordinating and compiling the City s $200M biennium budget, assisting in funding requirements, forecasts, and preparation of informative budget publications. Payroll management includes processing over 400 paychecks per month, projecting payroll budgets, and managing payroll taxes, compliance with federal laws and regulations, and other sensitive payroll issues. Business Operations handles Utility Billing, Accounts Payable and Receivables, residential parking permits, and total cash receipts for the City of Laramie and manages both internal and external customers. This year the operation processed over $44M in receipts for the City and over 93,000 transactions. Municipal Services Billing made up $12M of the total payments alone. The Utility staff processes over 6,754 courtesy service orders each year to accommodate citizen s utility services that include high consumption readings, no reading, leak check review, and other important services. Accounts Payable processed approximately 4,000 checks in FY 2014 with a total of $38M in expenditures. Accounts Receivable processed 1,047 payments for a total of $2.7M. Business Operations handles the City call center and is the first to respond to or transfer customer inquiries. Staff handles approximately 1,200 calls per month in which 22 hours of calls per month are dedicated to receiving credit card payments. The Municipal Court office processes tickets and related paperwork, manages the court calendar, and assists with and tracks all Court requirements ordered by the Judge. The Municipal Court tracks defendant payment plans and the first offender program over a two to three year probationary period 117 P a g e

118 City of Laramie Adjusted (i.e. community service, alcohol evaluation deadlines, etc.). There were 10,519 violations in the Municipal Court for calendar year 2014 (alcohol 354, code enforcement 15, parking 5,881, traffic 3,535, and other misdemeanors 734). The Municipal Court disposed of 9,232 cases over the last year and collected over $984,000 in fines, fees and restitution. Currently, the Court has over 204 outstanding hearings (non-guilty pleas) that are set within six month guidelines to adhere to speedy trial. Currently, there are 416 payment plans set by the Court to be collected, totaling close to $171,000. The Administrative Services Department is comprised of the following cost centers: Finance Municipal Court Department Vision The department vision Excellence in Customer Service is congruent with the City s vision. To continue this vision, the department must focus on training and development of staff, providing efficiencies in services for the public, continuing to improve customer communication, and implementing enhancements in financial reporting to the citizens and City Council. Goals for Apply for the Governmental Financial Officer's Association (GFOA) distinguished award for financial reporting. Focus on greater efficiencies and quality standards within Municipal Billing, Municipal Court, and Accounting services, including: o an enhanced Municipal Billing phone system, which expands services to 24 hours, 7 days a week. o improved financial statements and budgetary reporting to improve citizen, City Council, and staff understanding of and transparency of the City of Laramie Business. o implementing new timekeeping software (City-wide) which will save input and review time of over 200 hours a month and provide more efficient use of staff members. Establish policies to create efficiencies in the Court office with a Court Operation committee consisting of City Council members and staff. 118 P a g e

119 City of Laramie Adjusted Goals for (cont.) Provide educational and development opportunities for staff to improve communication, leadership and technical skills that contribute to the employee s success and increased contribution to the City of Laramie. Begin a proactive comprehensive budgetary plan with the City Manager and staff to propose better efficiencies and priority budgeting due to reduced revenues, increasing costs, and decreasing fund balance. Administrative Services goals provide high level support to the Council s goal provide better public relations and communication to our citizens. The department is requesting funding for projects which increase efficiencies and communication within the organization, including a new customer service billing phone system. The department provides expertise internally and participates as team members on several goals including, credit card compliance in FY 2015, City Manager compliance grant review with new OMB circular, and time keeping software, to name a few. Staff training is critical to enhance public relations, citizen satisfaction, and to keep up with industry standards, requiring continued skill development and enhanced software opportunities. Accomplishments for FY Received Governmental Financial Officer's Association (GFOA) distinguished awards for budgetary (FY15 & FY16) and financial reporting (FY15). Reformatted budget materials with the City Manager including the Adjusted Biennial and GFOA publications to provide critical high level review including goals, accomplishments, and variances to the budget as well as overview performance metrics. These documents provide better transparency and understanding to citizens, Council, and staff. Implemented project improvements within Municipal Billing, including modernized letter-bill format that can include community updates. Led a campaign for residents to convert to e-bill or ACH payments to improve efficiencies and reduce operation costs in Municipal Billing Services. Provided education opportunities and maintained certification standards to advance development and staff growth for continued customer service excellence in the community. This included GFOA training, customer service training, priority based budgeting, municipal court conferences and supervisory trainings. 119 P a g e

120 City of Laramie Adjusted Department-level Expenditure Summary The table below shows budget and expenditure history for two years, plus the adopted budget and adjusted budget for. Cost Center FY Actuals FY FY YTD Actuals FY Adopted Adjustments Adjusted Finance Personnel $ 776,072 $ 797,645 $ 554,778 $ 847,660 $ 868,522 $ 20,590 $ 889,112 Contractual Services 60,137 65,581 37,577 86, ,939 43, ,275 Materials & Supplies 8,502 7,864 3,723 7,864 8,864-8,864 Capital & Equipment ,000 26,000 18,000 44,000 Finance Total 844, , , ,463 1,046,325 81,926 1,128,251 Municipal Court Personnel 262, , , , , ,283 Contractual Services 51,912 75,062 40,790 68,421 68,421-68,421 Materials & Supplies 3,985 5,345 6,842 8,845 5,345 1,860 7,205 Capital & Equipment Municipal Court Total 318, , , , ,874 2, ,909 Department Total $ 1,163,156 $ 1,223,562 $ 810,077 $ 1,313,056 $ 1,406,199 $ 83,961 $ 1,490,160 Variance Analysis The changes affecting personnel are noted. In FY 2014, Council approved to convert an Administrative Assistant position from a part-time benefited position to a full time position funded by a $12,038 budget transfer from the City Manager cost center to accommodate budget document preparation in collaboration with the City Manager. Also in FY 2014, other pay items in budget include promotions for the Business Operations Supervisor, Accountant, and Accounting Operations Supervisor, court job salary comparisons, and CPA certification. The full impact of these changes occurred in FY There were increases in medical rates, cost of living and step increases, workers compensation and an over 1.5% increase in pension rates in FY 2015, which caused total personnel costs to increase. Contractual obligations increased from FY 2014 to FY 2015 due to increased postage rates and payment of Selectron software (phone billing system) yearly maintenance and license fees. These costs are offset by a reduction in the Municipal Court Click to Gov on-line billing software, which converted to NuCourt on-line Court payment system with no added cost. Other additions included increased training and travel spending authority to enhance staff development. In FY 2015, there is $5,000 in capital equipment budgeted for Selectron billing phone system. 120 P a g e

121 City of Laramie Adjusted Administrative Services Department Adjusted Percentage of General Fund The chart below illustrates the Administrative Services Department in relation to the General Fund in total. As you can see, this department comprises 4% of the total adjusted budget for the General Fund, with Finance being the largest departmental cost center. Summary of Supplemental Adjustments There are two key supplementals in FY The first supplemental is a one-time funding request for approximately $14,000 due to a key employee retiring. The additional funds will allow for a temporary over hire for a new employee to receive training over two payroll cycles in order to ensure payroll processing has a smooth transition. The second, is to initiate a City-wide process improvement to eliminate paper timesheets for time and attendance. City-wide department staff members are estimated to save approximately 200 hours per month in timesheet entering and auditing. The software can be programmed with payroll rules to reduce manual time coding and to produce a more reliable and consistent policy regarding employee pay. The software adjusted is governmental and interfaces with current software. The department is requesting a one-time operating and equipment cost of $41,000 to implement the software and ongoing City-wide licensing cost of $16,000. Other supplementals include centrally budgeted items, detailed on pages P a g e

122 City of Laramie Adjusted Administrative Services Supplemental Adjustments Operating, Equipment, and Fleet Adjustments for operating and equipment are presented below. Subtotals are presented by both cost center and type of request (operating, equipment, fleet, or rebudgets related to these categories.) Supplemental Request Title Description of Request Council Goals and/or Policy Justification FY 2016 Adjustments Timekeeping Software Implementation - One time costs and equipment Timekeeping Software Implementation - Ongoing licensing costs - General Fund Share Currently, all non-exempt staff members keep paper time sheets documenting time and attendance. Department staff spend approximately 160 hours of cumulative time per month simply entering and reviewing hours into the City's payroll software. The Accounting Department then spends another 40 hours a month auditing timesheets to ensure accuracy and compliance with City policy. The implementation of timekeeping software would produce more reliable documentation of time and attendance, ensure consistent application of City policy regarding employee pay, and provide significant time savings at the City level. The software implemented would be a robust system, focused on local government, that will accommodate both the specific complexities of Public Safety operations, as well as varied departmental work flow requirements. City-wide process efficiency improvement 40,497 City-wide process efficiency improvement 12,839 Administrative Services Total Operating Adjustments $ 53,336 Rebudget - Selectron (Outbound) Software Interactive voice system that will call customers for specific needs such as water break notification, delinquent bills, and other notifications as needed. City-wide process efficiency improvement 3,000 Administrative Services Total Equipment Rebudget Adjustments $ 3,000 Rebudget - Travel and Training This request supports rebudgeting a portion of the travel budget into next fiscal year in order that staff Provide adequate resources for staff development 5,000 members may attend a major conference as a group. Administrative Services Total Operating Rebudget Adjustments Westlaw Subscription Westlaw allows users to research case law and is also used by the City Attorney. Municipal Court Total Operating Adjustments $ 5,000 Staff training 1,860 $ 1, P a g e

123 City of Laramie Adjusted Administrative Services Personnel Adjustments Adjustments for personnel are detailed in this section. CITY OF LARAMIE SUPPLEMENTAL BUDGET GENERAL PERSONNEL SUPPLEMENTAL REQUEST Position Title: Department: Cost Center: Overhire - Accountant - Only Administrative Services Finance PERSONNEL SECTION: FULL-TIME & PART-TIME BENEFITTED REQUESTS SEASONAL / TEMPORARY / PROVISIONAL REQUESTS Title: Overhire - Accountant Title: FTE: Pay Range: 148/9 FTE: 1.0 Pay Range: Pay Rate/Hour: #Hrs/Pay Period: # Pay Periods: Annual Salary: $ 9,110 Annual Salary: $ - Annual Overtime: $ - Annual Overtime: $ - Total Salary (Annual Salary + Overtime): $ 9,110 Total Salary (Annual Salary + Overtime): $ - Workers' Comp $ 28 Workers' Comp $ - FICA $ 697 FICA $ - Pension (non-police/non-fire) $ 1,081 Total Cost (Total Salary + Benefits): $ - Medical $ 3,286 Life $ 27 LTD $ 17 Total Cost (Total Salary + Benefits): $ 14,246 OTHER OPERATIONAL COSTS ASSOCIATED WITH THIS POSITION Account Description Cost TOTAL OTHER OPERATIONAL COSTS: $ - TOTAL SUPPLEMENTAL PERSONNEL REQUEST: $ 14,246 Describe why position is necessary. This request supports an overhire for the Accountant position that specializes in Payroll. The current employee is retiring in Winter 2016 after over 12 years of City service. This temporary overhire authorization will allow the new person to receive intensive training during two payroll cycles, ensuring that the payroll processing function is transferred smoothly. Existing staffing levels in the Accounting Department will make it difficult to accommodate the intensive training required for City payroll processing, due to the retirement timeline of the employee, the potential implementation of time keeping software, and the biennium budget preparation schedule for FY P a g e

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125 City of Laramie Adjusted Human Resources Department Overview The Human Resources Department is staffed by three full time employees. The Department is primarily responsible for the development and compliance of City-wide functions including, but not limited to, recruiting and selection, compensation, benefits/wellness programs, legal compliance, employee engagement and performance management. The Department is responsible for providing guidance to City departments and for the development of internal programs and policies to assist in the achievement of Council goals. Department Vision The department strives to provide a positive human resources service experience for applicants, employees, and retirees and to collaborate with departments to recruit, develop, support, and retain diverse and talented employees who are the key to City of Laramie s reputation and success. Goals for Recruit and retain top performing employees. Provide support and development to City employees. Provide a positive experience for applicants, employees and retirees. The Human Resources Department is the primary contributing department for maintaining a balanced total compensation plan, offering competitive pay and benefits that are fair and reasonable to both employees and citizens, while supporting organizational goals. The City s compensation plans and benefit programs adhere to budgetary constraints and are designed to attract and retain top performing employees. Accomplishments for FY Engaged in a market study to determine the compensation value of all City positions. Assisted City Council in the recruitment of two major contract positions. Provided the City Manager a first annual Workforce Report to assist management in understanding the diversity of the City of Laramie s workforce. Implementation of an applicant tracking software that assists in the job management and screening matrix system of open positions. 125 P a g e

126 City of Laramie Adjusted Department-level Expenditure Summary The table below shows budget and expenditure history for two years, plus the adopted budget and adjusted budget for. Expenditure Category FY Actuals FY FY YTD Actuals FY Adopted Adjustments Variance Analysis There were no significant variances within the Human Resources budget in fiscal year The two noticeable changes were both budgeted in the FY Biennium. The market survey and applicant tracking software were one time budget appropriations to the professional and consulting services budget in Human Resources and both items took place within the budgeted amounts. Also, the public safety employee assistance program received an ongoing budget increase and has not exceeded the new budgeted amount. Human Resources Department Adjusted Percentage of General Fund The chart below illustrates the Human Resources Department in relation to the General Fund in total. Adjusted Personnel $ 339,258 $ 359,359 $ 223,150 $ 389,343 $ 387,843 $ 16,705 $ 404,548 Contractual Services 13,945 22,180 58,496 85,255 29,755-29,755 Materials & Supplies 3,826 3,600 2,310 3,600 3,600-3,600 Capital & Equipment Department Total $ 357,029 $ 385,139 $ 283,956 $ 478,198 $ 421,198 $ 16,705 $ 437,903 Summary of Supplemental Adjustments There is a recommendation for the renewal of provisional dollars to assist in the increased workload of the Human Resources Department due to the amount of reclassifications, turnovers, legal and disciplinary procedures, and healthcare reform requirements. The renewal will allow the department to provide employees and citizens with faster and more efficient service while increasing the amount of work the department can process. Other supplementals include centrally budgeted items, detailed on pages P a g e

127 City of Laramie Adjusted Human Resources Personnel Adjustments Adjustments for personnel are detailed in this section. CITY OF LARAMIE SUPPLEMENTAL BUDGET GENERAL PERSONNEL SUPPLEMENTAL REQUEST Position Title: Department: Cost Center: Human Resources Assistant - Only Human Resources Human Resources PERSONNEL SECTION: FULL-TIME & PART-TIME BENEFITTED REQUESTS SEASONAL / TEMPORARY / PROVISIONAL REQUESTS Title: Title: HR Intern FTE:.375 Pay Range: FTE: Pay Range: 025 Pay Rate/Hour: #Hrs/Pay Period: 66 # Pay Periods: 12 Annual Salary: $ - Annual Salary: $ 10,556 Annual Overtime: $ - Annual Overtime: $ - Total Salary (Annual Salary + Overtime): $ - Total Salary (Annual Salary + Overtime): $ 10,556 Workers' Comp $ - Workers' Comp $ 33 FICA $ - FICA $ 808 Pension (non-police/non-fire) $ - Total Cost (Total Salary + Benefits): $ 11,397 Medical $ - Life $ - LTD $ - Total Cost (Total Salary + Benefits): $ - OTHER OPERATIONAL COSTS ASSOCIATED WITH THIS POSITION Account Description Cost TOTAL OTHER OPERATIONAL COSTS: $ - TOTAL SUPPLEMENTAL PERSONNEL REQUEST: $ 11,397 Describe why position is necessary. There continues to be an increase in the overall workload in the HR department due to the amount of reclassifications, turnovers, legal and disciplinary procedures, PPACA requirements, and additional tracking and tasks assigned by the City Manager to assess and improve the HR processes across the City. With the addition of the HR Assistant in FY 15, the workload in the HR department has become slightly more manageable, yet continues to increase as new responsibilities and tasks are put on the department. Therefore, the department requests increase the provisional position from.38 to.5 FTE. The increase in provisional time will allow the department to provide the employees and citizens with faster and more efficient service while increasing the amount of work the department can process. 127 P a g e

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129 City of Laramie Adjusted Parks and Recreation Department Overview The Parks and Recreation Department is truly A Place for All! The dedicated Parks and Recreation staff serve the community through a variety of parks, recreation facilities, special events, programs, sports leagues and amenities. Its unique services also significantly contribute to the quality of life in Laramie and enhance economic development and tourism. Specific responsibilities of the department include the operation and management of the Laramie Community Recreation Center, the Laramie Community Ice & Event Center, Greenhill Cemetery, sixteen parks totaling 148 acres, multiple native areas and open space totaling 290 acres, greenbelt trails, bike lanes and shared use paths totaling 36 miles, recreation facilities and sports complex totaling 70 acres, recreation programs, sports leagues, special events, mosquito control operations, and City facilities maintenance management. The Department mission is, To promote the health and quality of life of the Laramie community through integrity, respect, teamwork and stewardship. The Parks and Recreation Department is divided into three separate divisions; Parks, Recreation, and Facilities Management with seven cost centers for budgeting purposes. The Parks and Recreation Department is comprised of the following cost centers: Administration Facilities Maintenance Parks Cemetery Mosquito Control Recreation Ice and Events Center 129 P a g e

130 City of Laramie Adjusted Department Vision The Parks and Recreation Department s goals and vision for are aligned with the City Council goals of community enhancement, beautification, stewardship of natural resources, providing a safe community, and multi-modal public access. As listed below, the goals and objectives planned for completion in will meet City Council objectives. The Department s daily operations remain focused on providing safe and quality parks and recreational opportunities for residents and visitors to the City and the development of infrastructure to enhance existing and new parks and recreational facilities for residents and visitors to the City. Goals for Complete the Cirrus Sky Technology Park shared use path from 30th Street to 15th Street. Complete a Community Forestry Management Plan based upon the Community Tree Assessments prepared by the Wyoming State Forestry Division. Present for Council adoption the Parks and Recreation Master Plan for future planning of Parks and Recreation facilities and amenities over the next forty years. The Parks and Recreation Department goals and vision are aligned with the City Council goals: Community Action Beautification and Planning - expand collaboration with the University for Beautification & Community Service Events, and Multi-Modal Public Access - Preserve Park land, Open Space, and Public Trails for Future Generations. Accomplishments for FY The completion of the 15th Street Landscaping Beautification project. The completion of the Recreation Center and Ice & Event Center campus expansion project. The completion of the Ice & Event Center Chiller Compressor Replacement project. The completion of the Cowboy Baseball Field Infield Improvement project. The acquisition of the Cirrus Sky Technical Park open space natural area to support the Cirrus Sky Technology Park shared use path trail project. 130 P a g e

131 City of Laramie Adjusted Department-level Expenditure Summary The table below shows budget and expenditure history for two years, plus the adopted budget and adjusted budget for. Cost Center Parks & Recreation Administration FY Actuals FY FY YTD Actuals FY Adopted Adjustments Adjusted Personnel $ 200,675 $ 202,760 $ 138,684 $ 213,235 $ 218,303 $ 3,481 $ 221,784 Contractual Services 3,071 55,450 19,506 75,450 55,450-55,450 Materials & Supplies 1,773 2, ,800 2,800-2,800 Parks & Rec Admin Total 205, , , , ,553 3, ,034 Facilities Management Personnel 181, , , , , ,503 Contractual Services 117, ,419 78, , ,445 9, ,345 Materials & Supplies 32,178 36,303 18,904 31,016 22,338-22,338 Capital & Equipment 26,337 48,485 2, ,950 3, , ,110 Facilities Management Total 356, , , , , , ,296 Parks Personnel 516, , , , ,282 29, ,522 Contractual Services 122, ,097 82, , ,487 6, ,640 Materials & Supplies 145, ,013 53, , , ,658 Capital & Equipment 178, ,865 33, , , , ,889 Debt Service 10,401-5,439 10,881 10,880-10,880 Parks Total 974,529 1,359, ,021 1,423,750 1,023, ,591 1,253,589 Cemetery Personnel 216, , , , ,955 1, ,898 Contractual Services 14,977 19,988 11,846 22,619 22,717 1,416 24,133 Materials & Supplies 31,851 36,880 9,826 29,086 29,297-29,297 Capital & Equipment 17, ,737 81, ,117 12,925 9,358 22,283 Debt Service 1, ,532 1,532-1,532 Cemetery Total 281, , , , ,426 12, ,143 Mosquito Control Personnel 164, , , , ,106 29, ,304 Contractual Services 82,028 67,671 28,238 76,014 76, ,770 Materials & Supplies 92, ,245 39,898 77,426 77,714-77,714 Capital & Equipment 61,518 79,852 23,229 40,915 40,415 (3,440) 36,975 Mosquito Control Total 401, , , , ,304 26, , P a g e

132 City of Laramie Adjusted Department-level Expenditure Summary (cont.) Cost Center Recreation FY Actuals FY FY YTD Actuals FY Adopted Adjustments Adjusted Personnel 94, ,643 60, , ,291 1, ,115 Contractual Services 42,870 70,696 26,439 73,174 73,336 (720) 72,616 Materials & Supplies 5,275 14, ,943 5,952-5,952 Capital & Equipment 14,322 13,852 6,093 13,852 13,852-13,852 Recreation Total 157, ,526 94, , ,431 1, ,535 Ice and Events Center Personnel 186, , , , ,452 9, ,794 Contractual Services 89,141 79,336 57,726 87,168 88,270 9,061 97,331 Materials & Supplies 19,279 24,281 8,582 19,328 19,376 (500) 18,876 Capital & Equipment 53,300 58,100 10,452 67,300 81,425 45, ,475 Debt Service 5,352-2,799 5,599 5,600-5,600 Ice and Events Center Total 353, , , , ,123 62, ,076 Department Total $ 2,730,711 $ 3,482,825 $ 1,753,139 $ 3,774,251 $ 2,970,844 $ 491,592 $ 3,462,436 Variance Analysis In FY 2015, the Parks and Recreation Department has emphasized the consistent delivery of quality services to our constituents and customers to promote health and quality of life issues. With this being the case, daily operations and maintenance areas have been the priority. The outcome of this emphasis has been that provisional personnel services are trending slightly above the budget target, operational materials and supplies are trending on target, and capital projects are trending significantly under budget targets across most cost centers within the department. The main factor causing below target spending in capital projects has been the increase in construction and design costs from the original quotes. Within the FY 2016 supplementals, there are a number of adjustments to capital projects to re-allocate funds to key projects in order to adjust the budget to meet the variance trends within the Parks and Recreation Department. 132 P a g e

133 City of Laramie Adjusted Parks and Recreation Department Adjusted Percentage of General Fund The chart below illustrates the Parks and Recreation department in relation to the General Fund in total. As you can see, this department comprises 10% of the total adjusted budget for the General Fund, with Parks being the largest departmental cost center. Summary of Supplemental Adjustments There are several operating and equipment supplementals presented for the Parks and Recreation Department, including a recommendation for the replacement of an athletic field painter and a floor scrubbing machine. Other supplementals include centrally budgeted items, detailed on pages 47-52, and capital project and fleet rebudgets. There are also adjustments presented in the Major Capital Construction and Parks and Recreation Development Funds that relate to the Parks and Recreation Department, including the installation of the Midwest Trunk and Sporting Goods Clock and the Jacoby Golf Course rural trail development project. 133 P a g e

134 City of Laramie Adjusted Parks and Recreation Supplemental Adjustments Operating, Equipment, and Fleet Adjustments for operating and equipment are presented below. Subtotals are presented by both cost center and type of request (operating, equipment, fleet, or rebudgets related to these categories.) Supplemental Request Title Description of Request Council Goals and/or Policy Justification FY 2016 Adjustments Rebudget - Unit 905 Replacement Replacement of Unit 905, a light truck used in the Facilities Management Division, was approved in the FY 2015 budget. This funding needs to be Purchase replacement units for City fleet in rebudgeted in FY Bidding was delayed due to accordance with schedule managed by Fleet a mandatory freeze on capital and equipment Committee. purchases in the General Fund pending voter renewal of the 5th cent tax. 24,750 Facilities Management Total Fleet Rebudget Adjustments $ 24,750 Rebudget - Unit 987 Replacement Replacement of Unit 987, Butler LT-1014 Trailer Purchase replacement units for City fleet in accordance with schedule managed by Fleet Committee. 4,900 Parks Total Fleet Rebudget Adjustments $ 4,900 Copier and Copies The cemetery has upgraded to a network printer / copier from Xerox to support the divisions administrative needs. Adjustment to accurately represent expenses. 3,000 Credit Cards Increased use of credit cards has caused an increase in the overall charges in this line-item. Adjustment to accurately represent expenses. 900 Playground / Misc. Equipment The parks division has been working with local disc golf user groups to improve and expand the disc golf course at LaPrele Park. Five additional baskets will be required to complete an 18 hole course. Department Objective: Provide quality parks and recreational opportunities for residents and visitors to the City of Laramie. 2,000 Parks Total Operating Adjustments Rebudget - Aragon Irrigation Controllers Department Objective: Replace, upgrade and Central irrigation radio controllers to the Sandy improve aging infrastructure throughout the parks Aragon Softball Complex and the Little League and recreation system; provide a safe environment complex in conjunction with a UW central irrigation for the public and provide a safe work environment project. for staff. Parks Total Operating Rebudget Adjustments $ $ 15,700 21,000 21,000 Credit Cards Increased use of credit cards has caused an increase in the overall charges in this line-item. Adjustment to accurately represent expenses. 900 Cemetery Total Operating Adjustments $ P a g e

135 City of Laramie Adjusted Parks and Recreation Supplemental Adjustments Operating, Equipment, and Fleet (Cont.) Supplemental Request Title Description of Request Council Goals and/or Policy Justification FY 2016 Adjustments Softball Umpire Agreement Increase of $4 per game or approximately 10% to reflect the new Umpires Association Agreement. Compensation has not been increased since Department Objective: Provide quality recreational opportunities for residents and visitors to the City of Laramie. 1,200 Municipal Band Concerts This request, initiated from the Municipal Band, would increase band members and band directors concert remuneration and allow for procurement of new sheet music each season. Compensation has remained static for 19 years. Department Objective: Provide quality recreational opportunities for residents and visitors to the City of Laramie. 6,580 Recreation Partnerships This request removes funding for Recreation Partnerships as the Recreation section has not entered into any partnership agreements over the past two fiscal years. This request is necessary to amend the cost center downward. Department Objective: Provide quality recreational opportunities for residents and visitors to the City of Laramie. Develop infrastructure to enhance existing parks and create new recreational opportunities for residents and visitors. (8,500) Recreation Total Operating Adjustments $ (720) Computer Supplies/ Equipment This supplemental request reduces the expense funding for computer supplies/equipment as this amount was a carry over from a one time expense. This request is necessary to amend the cost center downward. Department Objective: Provide quality recreational opportunities for residents and visitors to the City of Laramie. Develop infrastructure to enhance existing parks and create new recreational opportunities for residents and visitors. (500) Professional and Consulting - Cost Share UW Hockey Security This proposed increase would reflect an agreement between the City and the University of Wyoming to share the cost of security at UW Men's hockey games to provide a fun, safe environment for the public. Ice & Events Center Total Operating Adjustments Council Goal: Provide a Safe Community, Maintain Laramie's Safe, Healthy Environment and Ensure Adequate Resources to Protect General Welfare $ 2,000 1,500 Floor Scrubbing Machine This funding would allow for the replacement of a floor scrubbing machine that was destroyed in an accident in Staff has been renting a floor scrubber at a cost of $240 per month. Department Objective: Maintenance and upkeep of City owned facilities and buildings. 6,800 Ice & Events Center Total Equipment Adjustments $ 6, P a g e

136 City of Laramie Adjusted Parks and Recreation Supplemental Adjustments Capital Projects Adjustments for General Fund capital projects are presented in detail on pages , along with summaries of the City-wide plans for capital projects, equipment, and fleet. Capital project rebudgets for the Parks and Recreation department total $674,392; the supplementals for rebudgets represent the carry forward of previously appropriated projects. The total adjusted budget for capital projects includes both rebudgets and supplemental adjustments. supplementals for capital projects are presented below, as well as in the capital expenditure section of this book. Supplemental Adjustments Capital Projects (excluding rebudgets) Project Title Cemetery House and Shop Upgrades Columbarium Description The Cemetery house and shop were constructed in the early 1940's for the Cemetery Sexton and his family. The house is no longer utilized as a residence, but it remains essential office and meeting space for the Parks and Recreation Department. Improvements have been ongoing, and this project is now complete. The supplemental request removes excess project funding. A columbarium is used as a depository for ashes of cremated remains and allows for safe and secure storage of remains, as well as visitation by families of the deceased. This project has not been started, and the supplemental request moves project funding to FY Adjustments (7,500) (66,625) Phase 7 Irrigation System Cemetery Total Annex Cornice Repair & Painting Facilities Management Total Ice & Event Center Parking Lot Sealcoat Ice & Events Center Total Water tap installation has occurred for this project. The supplemental request moves funding to FY to match the project completion schedule. The decorative cornice work on the City Hall Annex building is chipped and peeling, and the Council has allocated funds for needed repairs. This request increases project funding and is fully offset by a potential grant award from the Wyoming Cultural Trust Fund. The parking lot at the Ice and Event Center has not been sealed in several years. Sealing asphalt is necessary in order to keep it from drying out and crumbling. The supplemental request moves project funding to FY to match the project schedule. $ $ $ (32,500) (106,625) 5,000 5,000 (9,000) (9,000) 136 P a g e

137 City of Laramie Adjusted Supplemental Adjustments Capital Projects (excluding rebudgets) Project Title Description Adjustments Mosquito Control Shop Doors Mosquito Control Total Park Shelter Upgrades - Repairs Playground Replacement Upgrades The two main doors on the south side of the mosquito shop and the east side of the street paint shop are rusted and in need of replacement. The new steel doors would be equipped with electronic locks that would require pin numbers for entry. This feature would ensure the security of the shop areas by restricting access to authorized employees only. The supplemental request moves project funding to FY to match the project schedule. With the completion of the 2012 ADA Transition Plan many of the park shelters and restrooms were identified with ADA deficiencies that will need to be addressed over the next 10 years. RFQs have been drafted for internal review, but project work will likely take place in FY The supplemental requests moves project funding to FY With the completion of the 2012 ADA Transition Plan many of the park playgrounds were identified with ADA deficiencies that will need to be addressed over the next 10 years. The supplemental request moves funding to FY to match the project completion schedule. $ (3,440) (3,440) (50,000) (149,461) Bandshell Painting & Repair Backflow Prevention Assembly Replacement Bridge Decking Replacement Parks Total The Washington Park Bandshell was originally constructed in the late 1930's under the federal WPA program. The Bandshell was last caulked and re-painted in the late 1990's. Re-caulking and painting the stucco every ten to fifteen years will ensure the Bandshell will remain a iconic fixture for many generations to come. The Council appropriated funds for repainting in the current biennium. The supplemental request increases project funding to match estimated cost, with a full revenue offset from a potential Wyoming Cultural Trust Fund grant. The parks division is responsible for approximately 80 back flow prevention devices throughout the City. Staff routinely tests these backflows to protect the public from non potable water contamination. This supplemental request moves project funding to FY to match the project completion schedule. The wood decking on two of the Greenbelt trail bridges is becoming a hazard to the public and has become a maintenance concern. The decking is becoming warped and cracked and is in need of replacement. This supplemental request moves project funding to FY to match the project completion schedule. $ 8,500 (30,000) (7,000) (227,961) 137 P a g e

138 City of Laramie Adjusted Parks and Recreation Personnel Adjustments Adjustments for personnel are detailed in this section. CITY OF LARAMIE SUPPLEMENTAL BUDGET GENERAL PERSONNEL SUPPLEMENTAL REQUEST Position Title: Department: Cost Center: Parks Specialist Supervisor Parks and Recreation Parks PERSONNEL SECTION: FULL-TIME & PART-TIME BENEFITTED REQUESTS SEASONAL / TEMPORARY / PROVISIONAL REQUESTS Title: Title: Parks Specialist SupervisoFTE: 0.5 Pay Range: FTE: Pay Range: 25/1 Pay Rate/Hour: $9.42/Hr #Hrs/Pay Period: 160 # Pay Periods: 8 Annual Salary: $ - Annual Salary: $ 12,058 Annual Overtime: $ - Annual Overtime: $ - Total Salary (Annual Salary + Overtime): $ - Total Salary (Annual Salary + Overtime): $ 12,058 Workers' Comp $ - Workers' Comp $ 318 FICA $ - FICA $ 922 Pension (non-police/non-fire) $ - Total Cost (Total Salary + Benefits): $ 13,298 Medical $ - Life $ - LTD $ - Total Cost (Total Salary + Benefits): $ - OTHER OPERATIONAL COSTS ASSOCIATED WITH THIS POSITION Account Description Uniforms Safety Supplies $ $ Cost TOTAL OTHER OPERATIONAL COSTS: $ 100 TOTAL SUPPLEMENTAL PERSONNEL REQUEST: $ 13,398 Describe why position is necessary. The parks services section is responsible for mowing, trimming, shelter reservations, trash pick up and general park maintenance with five (5) provisionals working days, evenings and weekends. With this being the case, the need for a provisional specialist supervisor to assist with provisional crew leader duties is essential. 138 P a g e

139 City of Laramie Adjusted Parks and Recreation Personnel Adjustments (cont.) CITY OF LARAMIE SUPPLEMENTAL BUDGET GENERAL PERSONNEL SUPPLEMENTAL REQUEST Position Title: Department: Cost Center: Forestry Intern Parks and Recreation Parks PERSONNEL SECTION: FULL-TIME & PART-TIME BENEFITTED REQUESTS SEASONAL / TEMPORARY / PROVISIONAL REQUESTS Title: Title: Forestry Intern FTE: 0.25 Pay Range: FTE: Pay Range: 22/1 Pay Rate/Hour: $8.75/Hr #Hrs/Pay Period: 160 # Pay Periods: 2 Annual Salary: $ - Annual Salary: $ 2,800 Annual Overtime: $ - Annual Overtime: $ - Total Salary (Annual Salary + Overtime): $ - Total Salary (Annual Salary + Overtime): $ 2,800 Workers' Comp $ - Workers' Comp $ 74 FICA $ - FICA $ 214 Pension (non-police/non-fire) $ - Total Cost (Total Salary + Benefits): $ 3,087 Medical $ - Life $ - LTD $ - Total Cost (Total Salary + Benefits): $ - OTHER OPERATIONAL COSTS ASSOCIATED WITH THIS POSITION Account Description Cost TOTAL OTHER OPERATIONAL COSTS: $ - TOTAL SUPPLEMENTAL PERSONNEL REQUEST: $ 3,087 Describe why position is necessary. The Parks division has requested grant funding through the Wyoming State Forestry Division Education and Program Development grant for a forestry intern to assist the City Arborist with updating the 2008 Community Tree Assessment. 139 P a g e

140 City of Laramie Adjusted Parks and Recreation Personnel Adjustments (cont.) CITY OF LARAMIE SUPPLEMENTAL BUDGET GENERAL PERSONNEL SUPPLEMENTAL REQUEST Position Title: Department: Cost Center: Provisional Entomologist & Mosquito Specialist Supervisor Parks and Recreation Mosquito PERSONNEL SECTION: FULL-TIME & PART-TIME BENEFITTED REQUESTS SEASONAL / TEMPORARY / PROVISIONAL REQUESTS Title: Title: Specialist Supervisor FTE:.25 Pay Range: FTE: Pay Range: 25 Pay Rate/Hour: $9.42-$10.40/Hr #Hrs/Pay Period: 160 # Pay Periods: 8 Annual Salary: Annual Salary: $ 25,370 Annual Overtime: $ - Annual Overtime: $ - Total Salary (Annual Salary + Overtime): $ - Total Salary (Annual Salary + Overtime): $ 25,370 Workers' Comp $ - Workers' Comp $ 670 FICA $ - FICA $ 1,941 Pension (non-police/non-fire) $ - Total Cost (Total Salary + Benefits): $ 27,981 Medical $ - Life $ - LTD $ - Total Cost (Total Salary + Benefits): $ - OTHER OPERATIONAL COSTS ASSOCIATED WITH THIS POSITION Account Description Cost TOTAL OTHER OPERATIONAL COSTS: $ - TOTAL SUPPLEMENTAL PERSONNEL REQUEST: $ 27,981 Describe why position is necessary. With the cooperative agreements with the Weed and Pest Control and the Albany County rural mosquito control districts, the ongoing need for a provisional entomologist is essential. This request will be 100% offset with revenue from current mosquito control fees, EIMAG grant, and the revised weed and pest agreement. 140 P a g e

141 City of Laramie Adjusted Parks and Recreation Personnel Adjustments (cont.) CITY OF LARAMIE SUPPLEMENTAL BUDGET GENERAL PERSONNEL SUPPLEMENTAL REQUEST Position Title: Department: Cost Center: Vehicle Allowance - Parks Manager Parks and Recreation Parks PERSONNEL SECTION: FULL-TIME & PART-TIME BENEFITTED REQUESTS SEASONAL / TEMPORARY / PROVISIONAL REQUESTS Title: Title: FTE: Pay Range: FTE: Pay Range: Pay Rate/Hour: #Hrs/Pay Period: # Pay Periods: Annual Salary: Annual Salary: $ - Annual Overtime: $ - Annual Overtime: $ - Total Salary (Annual Salary + Overtime): $ - Total Salary (Annual Salary + Overtime): $ - Workers' Comp $ - Workers' Comp $ - FICA $ - FICA $ - Pension (non-police/non-fire) $ - Total Cost (Total Salary + Benefits): $ - Medical $ - Life $ - LTD $ - Total Cost (Total Salary + Benefits): $ - OTHER OPERATIONAL COSTS ASSOCIATED WITH THIS POSITION Account Description Vehicle Allowance $ Cost 1,200 TOTAL OTHER OPERATIONAL COSTS: $ 1,200 TOTAL SUPPLEMENTAL PERSONNEL REQUEST: $ 1,200 Describe why position is necessary. The Parks Manager has assigned his city vehicle to the City Arborist and therefore must use his personal vehicle for City use. A vehicle allowance of $1,200 per fiscal year is more appropriate for the Parks manager than the mileage reimbursement at $0.50 per mile. 141 P a g e

142 City of Laramie Adjusted Parks and Recreation Personnel Adjustments (cont.) CITY OF LARAMIE SUPPLEMENTAL BUDGET GENERAL PERSONNEL SUPPLEMENTAL REQUEST Position Title: Department: Cost Center: Provisional Merit Based Step Increases Parks and Recreation Rec Center 1310, I&E Center 5045, Rec 5040, Fac Mgmt 4020, Parks 5015, Cem 5020, Mosq 5025 PERSONNEL SECTION: FULL-TIME & PART-TIME BENEFITTED REQUESTS SEASONAL / TEMPORARY / PROVISIONAL REQUESTS Title: Title: Merit Based Step IncreaseFTE: Pay Range: FTE: Pay Range: Pay Rate/Hour: #Hrs/Pay Period: # Pay Periods: Annual Salary: $ - Annual Salary: $ 11,320 Annual Overtime: $ - Annual Overtime: $ - Total Salary (Annual Salary + Overtime): $ - Total Salary (Annual Salary + Overtime): $ 11,320 Workers' Comp $ - Workers' Comp $ 299 FICA $ - FICA $ 866 Pension (non-police/non-fire) $ - Total Cost (Total Salary + Benefits): $ 12,485 Medical $ - Life $ - LTD $ - Total Cost (Total Salary + Benefits): $ - OTHER OPERATIONAL COSTS ASSOCIATED WITH THIS POSITION Account Description Part Time - Recreation Center $ Cost 7, Part Time - Ice & Events Center $ 1, Part Time - Recreation $ Part Time - Facilities Management $ Part Time - Parks $ 1, Part Time - Cemetery $ Part Time - Mosquito Control $ 816 TOTAL OTHER OPERATIONAL COSTS: $ 12,485 TOTAL SUPPLEMENTAL PERSONNEL REQUEST: $ 12,485 Describe why position is necessary. This supplemental budget request is an ongoing request to provide the Parks and Recreation Department provisional staff merit based step increases. These increases would be given to the top performing provisionals who work year round and are the front line employees for the department. This request will also permit the department to retain the top performing seasonal provisionals from one season to the next. 142 P a g e

143 City of Laramie Adjusted Parks and Recreation Personnel Adjustments (cont.) CITY OF LARAMIE SUPPLEMENTAL BUDGET GENERAL PERSONNEL SUPPLEMENTAL REQUEST Position Title: Department: Cost Center: Overtime Parks and Recreation Cemetery PERSONNEL SECTION: FULL-TIME & PART-TIME BENEFITTED REQUESTS SEASONAL / TEMPORARY / PROVISIONAL REQUESTS Title: Title: FTE: Pay Range: FTE: Pay Range: Pay Rate/Hour: #Hrs/Pay Period: # Pay Periods: Annual Salary: $ - Annual Salary: $ - Annual Overtime: $ 650 Annual Overtime: $ - Total Salary (Annual Salary + Overtime): $ 650 Total Salary (Annual Salary + Overtime): $ - Workers' Comp $ 17 Workers' Comp $ - FICA $ 50 FICA $ - Pension (non-police/non-fire) $ 77 Total Cost (Total Salary + Benefits): $ - Medical $ - Life $ - LTD $ - Total Cost (Total Salary + Benefits): $ 794 OTHER OPERATIONAL COSTS ASSOCIATED WITH THIS POSITION Account Description Cost TOTAL OTHER OPERATIONAL COSTS: $ - TOTAL SUPPLEMENTAL PERSONNEL REQUEST: $ 794 Describe why position is necessary. Cemetery staff members are responsible for snow removal, on call services, and weekend funeral services in order to provide services to our community outside normal business hours. The frequency of after hours cremation funerals has been increasing, along with the on-going needs of the cemetery operations. 143 P a g e

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145 City of Laramie Adjusted Recreation Center Fund 145 P a g e

146 City of Laramie Adjusted Recreation Center Fund Department Overview In 2001, Albany County voters approved a Specific Purpose Tax referendum that included funding to construct a Recreation Center and to fund a recreation operational endowment. The Laramie Community Recreation Center is a 63,000 sq. ft. center that was opened in It includes an indoor leisure pool, an eight-lane lap pool, whirlpool spa, and a seasonal outdoor pool. The non-aquatic amenities include two gymnasiums, two multipurpose classrooms, a small meeting and conference room with a warming kitchen, a group exercise aerobics room, an indoor playground, cardio fitness equipment, an indoor walking/jogging track, a circuit weight area, and administrative offices. The Recreation Center and the programs offered through it are supported primarily through member user fees, with supplemented grants, Recreation Endowment funds and general fund dollars. Cost recovery for operations averages 80% or better, keeping the Laramie Recreation Center cost recovery well above other recreation centers in Wyoming. The Laramie Recreation Center is well supported by local members and users visiting from surrounding communities with over 160,000 annual visits in 2013 and over 3,000 individual memberships. Department Vision The Laramie Community Recreation Center was conceived as A Place for All by the staff and City Council when the facility opened in The Recreation Center provides a variety of ways that citizens can participate in activities that enhance their health and lifestyle throughout all phases of their lives. Fees are structured for patron affordability with an eye toward sustainability of the facility. Scholarships and other support programs are available and staff work with local agencies to off-set fees for those needing financial assistance. Activities and operations are driven by patron interests and needs in order to maintain a high level of community support. Goals for Complete the Recreation Center Campus Expansion Project with sustainable improvements that will enhance its amenities and services with Specific Purpose Tax defeasance funds. Integrate energy efficient practices and sustainability within all aspects of the Recreation Center operations and services. Develop a strategy to create long-term sustainability of the scholarship fund. Strengthen and expand participation in existing and new programs and activities through organizational improvements, excellent customer service, and consistent policies and procedures. The Recreation Center goals and vision are aligned with the City Council goals of Stewardship of Natural Resources: utilize renewable energy and efficiency standards on all projects and City operations. 146 P a g e

147 City of Laramie Adjusted Accomplishments for FY Implemented online activity and membership registration and payment with the new Web-Trac software module. Procured new lobby furniture for the Recreation Center grand hall. Purchased swim lesson platforms for the leisure pool. Replaced cardio fitness equipment. In the following sections, a detailed explanation of the supplemental budget for will be presented. The budget presentation is organized as follows: I. Adjusted Revenue This section contains information about forecasted changes in revenue, along with historical trends and analysis. II. Adjusted Expenditures & Adjusted This section summarizes, at the Fund level, supplemental adjustments for expenditures, along with historical trends and analysis. Adjustments are presented in detail, along with department level summaries of historical budget and expenditures. III. Recreation Center Summary of Funds Detail is provided about Recreation Center Fund resources, including the period forecast for the effect of the supplemental budget on fund balance. 147 P a g e

148 City of Laramie Adjusted I. Adjusted Revenue The table below summarizes forecasted changes in revenue, as well as revenue and budget history for a twoyear period. FY Actuals FY FY YTD Actuals 3/13/2015 FY Adopted Adjustments Recreation Center Fund Revenue by Type The composition of both the Recreation Center Fund original and adjusted revenue budget is graphically illustrated below for. Adjusted Intergovernmental Revenue Recreation Mill $ 200,500 $ 211,500 $ 102,000 $ 191,625 $ 185,000 $ 10,000 $ 195,000 Substance Abuse Grant 35,695 38,000 4,741 38,000 38,000 (38,000) - SLIB Other Contributions 2, ,250 1,250-1,250 Total Intergovernmental 238, , , , ,250 (28,000) 196,250 Charges for Service Aquatics 52,600 28,000 20,723 40,000 40,000-40,000 Rentals 41,604 32,000 16,913 45,000 45,000-45,000 Concessions 21,612 21,000 12,813 23,000 23,500-23,500 Programs 71,344 52,000 34,130 57,000 57,000 (27,000) 30,000 Merchandise 10,579 7,000 5,795 9,000 9,000 1,000 10,000 Admissions 865, , , , , ,000 SACC (School Age Child Care) 69, ,000 56, , ,000 (30,000) 70,000 Other 4,433 2,300 2,545 2,500 2,500-2,500 Total Charges for Service 1,136, , ,059 1,051,500 1,052,000 (56,000) 996,000 Other Miscellaneous (382) 2, ,000 2,000-2,000 Interest & Gain/Loss 9,913 8,500 8,762 5,000 5,000 5,000 10,000 Internal Transfer 260, , , , , ,000 Total Other 269, , , , ,000 5, ,000 Total Revenue $ 1,645,204 $ 1,733,744 $ 1,189,430 $ 1,810,695 $ 1,783,250 $ (79,000) $ 1,704, P a g e

149 City of Laramie Adjusted As these graphs illustrate, Recreation Center revenue is primarily comprised of charges for services, in the form of admissions, program fees, concessions, and other similar categories. The second largest revenue category, Other, includes the General Fund support transfer. Albany County Recreation Board Recreation Mill revenue constitutes most of intergovernmental revenue. Forecasted Changes in Recreation Center Fund Revenue Changes in revenue (adjustments for ) are shown below. 149 P a g e

150 City of Laramie Adjusted The revised revenue forecast is not materially different from the original revenue forecast for. In total, the changes in revenue will decrease the budget by $79,000. Charges for services are projected to be lower than originally forecast. Admissions revenue continues to be on target, but program revenue is less than original projections. Actual Albany County Recreation Board awards differ from the amount projected for, resulting in an additional $10,000 in revenue. However, the 21 st Century Learning Communities grant for the School Aged Child Care (SACC) program is not being awarded in, resulting in a revenue decrease of $38,000. The projection for Recreation Endowment interest income has been revised for an additional $5,000 in other income. The chart below illustrates Recreation Center revenue trends by major category. The variance in the other revenue category is due to the varying amounts of General Fund support the Recreation Center receives each year. 150 P a g e

151 City of Laramie Adjusted II. Adjusted Expenditures & Adjusted The table below shows budget and expenditure history for two years, plus the adopted budget and adjusted budget for. Expenditure Category FY Actuals FY FY YTD Actuals 3/13/2015 FY Adopted Adjustment Variance Analysis In FY 2015, the Recreation Center has emphasized minimizing the impacts to our members during the Recreation Campus expansion construction, mentoring new staff members on their duties and responsibilities, and focusing on staff s customer service skills. The outcome of this area of emphasis has been that provisional personnel services are trending on budget target, the operational materials and supplies are trending slightly above budget target, and the Recreation Campus Expansion project is behind schedule due primarily to the City s requested accommodations to keep the Recreation Center open and operational. However, the expansion remains within the guaranteed maximum cost (GMP) of $2,055,000. Recreation Center revenue trends are generally slightly below the budget target with the SACC revenue significantly below the budget target. Analysis of the revenue and expenditure budgets are trending for a cost recovery of approximately 80% in FY The graph below shows expenditure trends by category for the Recreation Center Fund. Many of the expenditure categories remain relatively constant. Adjusted Personnel $ 1,096,918 $ 1,135,241 $ 711,230 $ 1,146,830 $ 1,171,368 $ 10,407 $ 1,181,775 Contractual Services 367, , , , ,166 (9,258) 411,908 Materials & Supplies 180, ,192 90, , ,089 5, ,089 Capital & Equipment 50,071 61,913 5,511 52,850 48,250 (28,375) 19,875 Debt Service 27,722 28,997 14,499 28,998 28,998-28,998 Fund Total $ 1,722,654 $ 1,730,496 $ 1,063,370 $ 1,814,332 $ 1,828,871 $ (22,226) $ 1,806, P a g e

152 City of Laramie Adjusted Department Expenditure Summary The composition of the adopted expenditure budget for fiscal year is illustrated graphically below: The Recreation Center Fund total adjusted budget for, including the adjusted budget, is represented below. Supplemental adjustments total $(22,226) for the Recreation Center Fund. A significant portion of this change is due to the removal of a cardio equipment replacement request that was not funded by the Albany County Recreation Board. As can be expected in a service organization, the Recreation Center s expenditure budget is weighted towards personnel costs. About half of personnel costs at the Recreation Center are incurred for part-time, non-benefitted positions. 152 P a g e

153 City of Laramie Adjusted One of the benchmarks for measuring Recreation Center financial performance is the cost recovery percentage. Cost recovery represents the degree to which the operation supports itself. A nine-year financial history is presented below: 153 P a g e

154 City of Laramie Adjusted Summary of Supplemental Adjustments There are two key supplementals presented for the FY 2016 budget. The first supplemental is for provisional employee merit based step increases in the amount of $7,500 for the Recreation Center. Provisional staff members have not received a merit based step increase since The second supplemental is a one-time adjustment for credit card readers which has been submitted to bring all of the credit card terminals into compliance with new PCI regulations that go into effect October 1, These readers will enable the use of more secure chip technology that all credit cards are now required to use. Other supplementals include centrally budgeted items, which are detailed on pages Recreation Center Supplemental Adjustments Operating, Equipment, and Fleet Adjustments for operating and equipment are presented below. Subtotals are presented by both cost center and type of request (operating, equipment, fleet, or rebudgets related to these categories.) Supplemental Request Title Description of Request Council Goals and/or Policy Justification FY 2016 Adjustments Rec Trac Conversion Training Vermont Systems has recently begun the roll out of a new platform for the software used to manage Department Objective: Provide quality recreational the Parks & Recreation classes, memberships and opportunities for residents and visitors to the City facilities. This supplemental request will cover the of Laramie. Develop infrastructure to enhance cost of a trainer to visit Laramie and help train staff existing parks and create new recreational on the conversion and implementation of this opportunities for residents and visitors. upgrade. The software upgrade is not an additional cost. 5,000 Music Licensing Agreement This supplemental request is for the cost of maintenance for existing contracts for music licenses. Department Objective: Provide quality recreational opportunities for residents and visitors to the City of Laramie. Develop infrastructure to enhance existing parks and create new recreational opportunities for residents and visitors. 2,000 Fin Trac Scheduling Software - Remove Authority The Recreation Center proposed and the Council approved a scheduling and maintenance software called Fin Trac for implementation in. With the Adjusted implementation of City-wide timekeeping software, the department no longer requires this software, and budget authority can be removed. Department Objectives: Provide a safe environment for the public and provide a safe work environment for staff. (16,000) 154 P a g e

155 City of Laramie Adjusted Recreation Center Supplemental Adjustments Operating, Equipment, and Fleet (cont.) Supplemental Request Title Description of Request Council Goals and/or Policy Justification FY 2016 Adjustments Fin Trac Scheduling Software Maintenance - Transfer Authority The department requests this budget be transferred to fund scheduling software, as the Adjusted solution for City-wide timekeeping software does not provide an appropriate scheduling module. Department Objectives: Provide a safe environment for the public and provide a safe work environment for staff. (2,000) Scheduling Software Implementation - Ongoing costs Currently, departments are using spreadsheets to manually schedule employee time. In larger, complex departments, like Parks and Recreation, scheduling consumes approximately 7 hours per week of staff time. Additionally, these paper schedules are difficult to manage when employees work in multiple departments or scheduling changes occur mid week. The implementation of scheduling software will result in considerable efficiencies in scheduling employee time. It will also provide added assurance that all staff scheduled to work a given shift have the requisite qualification. A transfer of funding is Adjusted for this request. Department Objectives: Provide a safe environment for the public and provide a safe work environment for staff. 2,000 Recreation Partnerships This request is for the deletion of the expense funding for Recreation Partnerships as the Recreation Center has not entered into any partnership agreements over the past two fiscal years. Department Objective: Provide quality recreational opportunities for residents and visitors to the City of Laramie. Develop infrastructure to enhance existing parks and create new recreational opportunities for residents and visitors. (5,000) Credit Card Compliance Equipment This supplemental request is for the purchase of five new PCI compliant credit card readers. Department Objective: Provide quality recreational opportunities for residents and visitors to the City of Laramie. Develop infrastructure to enhance existing parks and create new recreational opportunities for residents and visitors. 5,000 Recreation Center Total Operating Adjustments Cardio Equipment Replacement This supplemental request is for the deletion of the replacement cardio equipment in the Recreation Center budget as the ACRB grant request did not received a favorable recommendation from the Advisory Board and Council. Department Objective: Provide quality recreational opportunities for residents and visitors to the City of Laramie. Develop infrastructure to enhance existing parks and create new recreational opportunities for residents and visitors. $ (9,000) (26,875) Television(s) Replacement of the televisions within the Recreation Center will be funded with the SPT FF&E, and this supplemental request is to remove the previously budgeted amount. Department Objective: Provide quality recreational opportunities for residents and visitors to the City of Laramie. Develop infrastructure to enhance existing parks and create new recreational opportunities for residents and visitors. (1,500) Recreation Center Total Equipment Adjustments $ (28,375) 155 P a g e

156 City of Laramie Adjusted Recreation Center Personnel Adjustments Adjustments for personnel are detailed in this section. CITY OF LARAMIE SUPPLEMENTAL BUDGET GENERAL PERSONNEL SUPPLEMENTAL REQUEST Position Title: Department: Cost Center: Provisional Merit Based Step Increases Parks and Recreation Rec Center 1310, I&E Center 5045, Rec 5040, Fac Mgmt 4020, Parks 5015, Cem 5020, Mosq 5025 PERSONNEL SECTION: FULL-TIME & PART-TIME BENEFITTED REQUESTS SEASONAL / TEMPORARY / PROVISIONAL REQUESTS Title: Title: Merit Based Step IncreaseFTE: Pay Range: FTE: Pay Range: Pay Rate/Hour: #Hrs/Pay Period: # Pay Periods: Annual Salary: $ - Annual Salary: $ 11,320 Annual Overtime: $ - Annual Overtime: $ - Total Salary (Annual Salary + Overtime): $ - Total Salary (Annual Salary + Overtime): $ 11,320 Workers' Comp $ - Workers' Comp $ 299 FICA $ - FICA $ 866 Pension (non-police/non-fire) $ - Total Cost (Total Salary + Benefits): $ 12,485 Medical $ - Life $ - LTD $ - Total Cost (Total Salary + Benefits): $ - OTHER OPERATIONAL COSTS ASSOCIATED WITH THIS POSITION Account Description Part Time - Recreation Center $ Cost 7, Part Time - Ice & Events Center $ 1, Part Time - Recreation $ Part Time - Facilities Management $ Part Time - Parks $ 1, Part Time - Cemetery $ Part Time - Mosquito Control $ 816 TOTAL OTHER OPERATIONAL COSTS: $ 12,485 TOTAL SUPPLEMENTAL PERSONNEL REQUEST: $ 12,485 Describe why position is necessary. This supplemental budget request is an ongoing request to provide the Parks and Recreation Department provisional staff merit based step increases. These increases would be given to the top performing provisionals who work year round and are the front line employees for the department. This request will also permit the department to retain the top performing seasonal provisionals from one season to the next. 156 P a g e

157 City of Laramie Adjusted III. Recreation Center Summary of Funding requests must be balanced with incoming revenue or cash reserves. The process of evaluating available resources is referred to as funding the budget. Funding resources and the adjusted budget are summarized below, and an increase or decrease in cash reserves is then shown for the period. This increase or decrease should not be mistaken as a period end balance; it is simply the change in cash reserves attributable to this period s budget activity. Adjusted Fiscal Year Total Adjusted Revenue $ 1,704,250 Available Fund Balance 69,322 Total Adjusted Funding Resources $ 1,773,572 Total Adjusted $ 1,806,645 Total Decrease in Period Cash Reserves $ (33,073) 157 P a g e

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159 City of Laramie Adjusted Major Capital Construction Fund 159 P a g e

160 City of Laramie Adjusted Major Capital Construction Fund Overview The Major Capital Construction (MCC) Fund is used to account for capital projects and related studies in governmental activities, with a few projects that span both governmental and business-type activities. These projects and studies tend to be multi-year efforts with complex funding sources, like grants, loans, contributions, and interfund transfers. From a budget administration perspective, expenditures are treated differently in the City s Capital Funds. Appropriations are specific purpose budget authorizations, meaning that spending authority is directly tied to the project approved by the Council. Expenditures fluctuate greatly from year-to-year, depending on the capital construction schedule and project carry forwards (rebudgets). Revenue sources are also different in capital funds. Unlike an operating fund, there are no ongoing revenue sources generated by fund activities. Rather, specific purpose revenues, like grants, loans, and contributions, fund activities. The need for interfund support transfers is reviewed each year, as Capital Funds rely on these transfers to bridge the gap between spending requirements and externally available resources. The General Fund transfers money each year to support projects in the fund. Less routinely, Enterprise Funds (Water, Wastewater, and Solid Waste) transfer money to support projects. Enterprise Fund transfers only occur when the project clearly supports enterprise operations. Because the MCC fund is a capital fund, the adjusted budget presentation is more straightforward than for operating funds. Adjusted revenue is presented first, followed by adjusted expenditures and a brief funding summary. Detail supporting supplemental adjustments for is included in the last section. 160 P a g e

161 City of Laramie Adjusted I. Adjusted Revenue Changes are adjusted for MCC Fund revenue as noted in the table below for. Project Description Funding Type FY TTD Revenue Collected to Date 2/1/15 FY TTD Rebudget Adjustments Adjusted HiViz Shooting Systems Relocation BRC Grant $ 2,400,000 $ (263,661) $ 2,136,339 $ - $ - $ 2,136,339 HiViz Shooting Systems Relocation BRC Loan 519, , ,477 HiViz Shooting Systems Relocation Economic Development Fund Transfer 33,400-33, ,400 Cedar Street Refinery Clean Up CDBG Federal Grant 330,525 (41,699) 288, ,826 WRI Headquarters WBC Grant 3,000,000-3,000,000 - (3,000,000) - WRI Headquarters WBC Loan 3,544,184-3,544,184 - (3,544,184) - UL Office Building WBC Grant ,983,879 2,983,879 UL Office Building WBC Loan , ,161 General Fund Support Transfer Transfer from General Fund ,650 1,289,743 1,433,393 Administration Total 9,827,586 (305,360) 9,522, ,650 (1,837,401) 7,828,475 Cirrus Sky Technology Park WBC BRC Grant 5,466,331 (4,614,249) 852, ,082 Cirrus Sky Technology Park Economic Development Fund Transfer 199,863 (199,863) Cirrus Sky Technology Park Water Fund Transfer - Oversizing 573,763 (573,763) Turner Tract Sewer Transfer from Waste Water Fund 748, , ,000 Turner Tract Water Transfer from Water Fund ,563-84,563 Spring Creek Restoration EPA Brownfield Federal Grant 200, , ,000 (400,000) - Traffic Signal - 30th & Willet Developer Contributions 290, , ,948 Bill Nye Avenue Corridor Study WYDOT Grant 50,000-50, ,000 Community Development Total 7,528,905 (5,387,875) 2,141, ,563 (400,000) 2,025,593 Evidence Bldg & Equipment Repl Insurance Claim Proceeds 665,000 (278,693) 386, , ,270 Evidence & Critical Response Storage SLIB MRG 46,035-46, ,035 Police Department Total 711,035 (278,693) 432, , ,305 Undine Gazebo Friends of Undine Park Contributions 11,712 (11,712) Cirrus Sky Technology Park Trail UW Land Sale 330,000 (316,181) Cirrus Sky Technology Park Trail TAP Federal Grant 435, , ,139 Scout Park Development Land & Water Conservation Fund Grant ,000-50,000 W Gateway Beautification TAP Federal Grant ,000 40,000 Parks & Recreation Total 776,851 (327,893) 435,139 50,000 40, ,139 Indian Hills Drainage Project Lindy LLC Contribution 260, , ,000 Indian Hills Drainage Project SLIB Consensus 185,000 (185,000) Cleveland Street Infrastructure Impr. CDBG Federal Grant 174, ,000 - (174,000) - Cleveland Street Infrastructure Impr. Water Fund Transfer , ,000 Cleveland Street Infrastructure Impr. Wastewater Fund Transfer ,000 5,000 Cleveland Street Infrastructure Impr. SPT 2002 Fund Transfer , ,449 Cleveland Street Infrastructure Impr. Gateway Fuels Contribution 58,000-58, ,000 Public Works Service Center Lease Purchase Proceeds ,500,000-5,500,000 Public Works Service Center Enterprise Fund Tfrs - Design & Down Pmt , ,000 Linford School Drainage Improvements Albany County School District Contrib. 350, , , ,000 Linford School Drainage Improvements SLIB Consensus 825, , ,000 West Laramie Drainage Improvements SLIB Consensus 247, , ,500 Public Works Total 2,099,500 (185,000) 1,914,500 5,500, ,449 8,298,949 Revenue Totals $ 20,943,877 $ (6,484,821) $ 14,445,237 $ 6,241,176 $ (1,312,952) $ 19,373,461 Major changes to funding include a decrease for the Western Research Institute project that did not move forward and an increase for Wyoming Business Council funding received for the Underwriter s Lab Office Building. Adjustments are also being made for Cleveland Street (project transfers and Interfund support transfers), the Public Works Service Center (interfund support transfers for the $1 million down payment), and for the Linford School Drainage Improvements (Albany County School District contribution). There is also a change to remove grant funding from the Spring Creek Restoration project, as the FEMA Brownfield grant was not awarded to the City. 161 P a g e

162 City of Laramie Adjusted II. Adjusted Expenditures The tables on the next two pages include a listing of projects with adjusted budgets for, including supplemental adjustments, project rebudgets, and adopted budgets. The 10-year plan for the Major Capital Construction Fund is included on pages Project Description FY TTD Project Expenditures to Date FY TTD Rebudget* Adopted Supplementals Adjustments Adjusted CAPP Implementation $ 410,000 $ (132,218) $ 277,782 $ - $ - $ 277,782 $ 277,782 HiViz Shooting Systems Relocation 2,952,877 (1,622,023) 1,330, ,330,854 1,330,854 Cedar Street Refinery Clean Up 330,525 (330,525) WRI Headquarters 6,544,184-6,544,184 - (6,544,184) - - Energy Efficiency Improvements UL Office Building ,417,040 3,417,040 3,417,040 Administration Total 10,237,586 (2,084,766) 8,152,820 - (3,127,144) 5,025,676 5,025,676 Boulder Drive Median Repair 36,289 (16,289) 20, ,000 20,000 Repurposing Public Works Properties 56,125 (5,140) 50, ,985 50,985 Turner Tract - Sewer Infrastructure 748,000 (13,844) 734, , ,156 Cirrus Sky Technology Park 7,012,364 (6,465,182) 547, , ,182 Turner Tract - Street Infrastructure ,550, ,550,313 Turner Tract - Water , ,563 Spring Creek Restoration and Enhancement 210, , ,000 (425,000) (215,000) - Cirrus Sky Technology Park Phase Spring Creek Gabion/Riprap 450,000 (24,225) 425, , ,775 Traffic Signal - 30th & Willett 330,623 (1,248) 329, , ,375 Traffic Signal - 22nd & Reynolds Bill Nye Avenue Corridor Study 62,500-62, ,500 62,500 Cirrus Sky Technology Park Phase Community Development Total 8,905,901 (6,525,928) 2,379,973 1,849,876 (425,000) 1,954,973 3,804,849 Fire Drill Training Tower/ Burn Building 42,141 (38,040) 4, ,101 4,101 Fire Department Total 42,141 (38,040) 4, ,101 4,101 Police Evidence Bldg & Equip Replacement 720,000 (339,880) 380, , , ,168 Police Evidence & Critical Response Storage 98,964 (45,531) 53, , , ,433 Police Department Total 818,964 (385,411) 433, , , ,601 West Gateway Beautification 83,652 (23,652) 60, ,000 60,000 East Gateway Drainage Improvements 201,500 (48,100) 153,400 - (153,400) - - Greenbelt Bike Path Expansion 80,000-80,000 - (80,000) - - Undine Pavilion-Gazebo 27,000-27, ,000 27,000 Non-Potable Irrigation 120,000 (91,367) 28, ,633 28,633 Cirrus Sky Technology Park Trail 1,053,139 (14,074) 1,039, ,039,065 1,039,065 Land and Open Space Donation 41,000 (20,886) 20,114 20,000-20,114 40,114 Scout Park Development 50,000-50, ,000-50, ,000 East Grand Entrance Beautification LaBonte Lake Optimization Greenbelt Bike Path (Garfield to Wister Drive) Harney Street Viaduct Trail Connections LaBonte Park Campus Redevelopment Snowy Range Road Trail Underpass Midwest Trunk and Sporting Goods Clock ,000 15,000 15,000 Kiowa Park, Northeast Greenbelt Parks & Recreation Total 1,656,291 (198,079) 1,458, ,000 (218,400) 1,239,812 1,484,812 *The adjusted budget is calculated by adding the TTD rebudget and supplementals. 162 P a g e

163 City of Laramie Adjusted Adjusted Expenditures (cont.) Project Description FY TTD Project Expenditures to Date FY TTD Rebudget* Adopted Supplementals Adjustments Adjusted Public Works Service Center 500, ,000 6,000, ,000 6,500,000 USAC Street Project - Bill Nye 362,500 (33,879) 328, , ,621 Harney Street Viaduct 126,500 (142) 126, , , ,358 South Gateway Drainage 146,700 (51,641) 95, ,000 (195,059) (100,000) - West Laramie Drainage & Street Phase 2 330, , , , ,000 Cleveland Street Infrastructure Improvement 502,000 (74,896) 427, , , ,553 Grand Ave Median Construction 135,661 (65,424) 70, ,237 70,237 Linford School Drainage Improvements 1,250,000-1,250, ,000 1,975,000 1,975,000 Indian Hills Drainage Project 1,400,443 (1,260,676) 139, , ,767 Oversizing 30th Street 306, , , ,327 Regency Drive 25,000 (4,361) 20, , , , ,639 USAC Street Project - Corthell & Bill Nye USAC Street Project - 30th Street Public Works Total 5,085,131 (1,491,019) 3,594,112 6,200,000 1,804,390 5,398,502 11,598,502 Major Capital Construction Fund Total $ 26,746,014 $ (10,723,242) $ 16,022,772 $ 8,294,876 $ (1,554,106) $ 14,468,666 $ 22,763,542 *The adjusted budget is calculated by adding the TTD rebudget and supplementals. III. Summary of Funding Each year, funding requirements are reviewed for the City s capital funds. To support the supplemental budget as well as to compensate for changes in funding and FY project amendments, a total adjusted General Fund transfer of $1,433,393 is required. The originally adopted budget for the General Fund transfer was $143,650. Funding Summary FY TTD FY Beginning Fund Balance $ 3,390,092 FY Revenue Rebudgets 14,445,237 FY Expenditure Rebudgets (16,022,772) Available Fund Balance TTD FY ,812,557 Adopted & Recommended Supplemental Adopted & Changes in Revenue 4,928,224 Adopted & Supplemental Expenditures (6,740,770) Excess of Expenditures over Revenue (1,812,546) Projected Ending Fund Balance* $ 11 *Projected ending fund balance after $1,433,393 General Fund Transfer 163 P a g e

164 City of Laramie Adjusted IV. MCC Fund Supplemental Adjustments Capital Projects Adjustments for capital projects are presented in detail on pages , along with summaries of the Citywide plans for capital projects, equipment, and fleet. Capital project rebudgets for the Major Capital Construction Fund total $16,022,722; the supplemental adjustments for rebudgets represent the carry forward of previously appropriated projects. The total supplemental budget for capital projects includes both rebudgets and supplemental adjustments. supplementals for capital projects are presented below, as well as in the capital expenditure section of this book. Supplemental Adjustments Capital Projects (excluding rebudgets) Administration Project Title WRI Headquarters UL Office Building Administration Total Description In the FY budget, a $3,544,184 loan/$3m grant hybrid to build a headquarters for Western Research Institute was appropriated. This project did not move ahead, and the supplemental request is to remove funding. This request is for the construction of an office building at Cirrus Sky Tech Park to facilitate the expansion of Underwriters Labs (UL) in Laramie. This project is funded by a Wyoming Business Council business ready community grant and loan. $ FY 2016 Adjustments (6,544,184) 3,417,040 (3,127,144) Community Development Project Title Description FY 2016 Adjustments Spring Creek Restoration & Enhancement Community Development Total Spring Creek Channel is a storm drainage channel on the south side of the City. This channel handles a large portion of the City's storm drainage and is vital part of the City's storm drainage system. This project would develop a conceptual design to handle both storm drainage and recreation for the channel. The supplemental request pushes this project to FY in order to match the project schedule. The FEMA Brownfield grant, originally planned for this project, was not awarded to the City. $ (425,000) (425,000) 164 P a g e

165 City of Laramie Adjusted Police Project Title Description FY 2016 Adjustments Police Evidence Bldg & Equip Replacement Police Evidence & Critical Response Storage Police Total In January 2013 the Police Evidence Building was destroyed in a fire. This project covers the replacement of the building, bomb robot, armored response vehicle, and a trailer, that were destroyed in the fire. Expenditures will be offset by claim proceeds less the $50,000 deductible required by the WARM pool. The supplemental request adjusts the project budget to actual and is funded mostly by claim proceeds. LPD is in critical need of evidence storage and retention space. The PD has gone from comfortably utilizing 600 sq. ft. in 2000, to utilizing 844 sq. ft., a 140 square foot storage shed and a fenced outside storage area, and still being cramped for space. The PD has storage needs that are presently not being met and existing facilities will prove to be substantially inadequate in the near future. When the project was put out as a complete request for proposals in August 2014, the lowest proposal was approximately $85,000 over budget. Internal discussion with the Public Works director resulted in rejecting the RFP, purchasing the pre-engineered steel building, and bidding the remaining elements of the project, including concrete work, erection of the building, electrical, and heat, as separate elements. The bids for the concrete work and erection both were approximately 200% higher than the 2012 estimates. To complete the building it is estimated that an additional $100,000 will be required. $ 312, , ,048 Parks and Recreation Project Title Description FY 2016 Adjustments East Gateway Beautification The initial design work for this project, which will address the drainage issues from Vista Drive through the Recreation Center campus area to Regency Drive within a three-year (3) phasing plan, is complete. The City has requested both a construction and permanent trail easement for the trail and construction improvements from Wal Mart. The supplemental request pushes this project to FY in order to match the projected completion schedule. (153,400) Greenbelt Bike Path Expansion There are plans for the ongoing development of the greenbelt loop trail around the city. The future trail extension phase plan includes designing trail along the Spring Creek Channel from 30th Street west to LaPrele Park in 2017 and constructing 30th to LaPrele Park in The supplemental request pushes project funding to FY in order to match the project completion schedule. (80,000) Midwest Trunk & Sporting Goods Clock Parks and Recreation Total The Midwest Trunk and Sporting Goods Clock has been refurbished to be installed in the public right of way in front of Antique Fever. Design of the infrastructure improvements has been completed but additional budget is required for the construction of improvements. $ 15,000 (218,400) 165 P a g e

166 City of Laramie Adjusted Public Works Project Title Harney Street Viaduct South Gateway Drainage West Laramie Drainage & Street Phase 2 Cleveland Street Infrastructure Improvement Linford School Drainage Improvements Regency Drive Public Works Total Description With the construction of the Harney Street viaduct, the City will incur expenses associated with the enhancement of the project. The enhancements to the project include bike and trail connections, roadway restoration, and landscaping. The City has entered into a cooperative agreement with WYDOT for this project that requires budget authority in. Supplemental budget is requested in order to reflect this agreement, moving scheduled funding from FY to. This project was originally budgeted to complete drainage improvements in the area bordered by Fetterman, Spring Creek, 5th Street, and the UPRR. Upgrades are needed to improve conditions for residents and businesses, as well as to project a better overall community appearance. This project is on hold and has been scheduled for completion in future years, pending the results of the City-wide drainage study. The supplemental transfers funding to the Cleveland St project. This phase of the West Laramie Drainage and Street improvements involves the construction of planned storm sewers in Jefferson from Johnson east to Colorado and in Jefferson from Lincoln west to Colorado, then south in Colorado to an existing system in Monroe. This project will also include a new storm sewer in Johnson from Wyoming south to Jefferson. The FY supplemental request supports adjusting the project budget to reflect updated cost projections. Road improvements are necessary for business access. This street will be a full constructed project including waterline replacement and storm sewer installation. Bids for this project were significantly over budget, and the supplemental request is being funded by transfers from projects and Enterprise and SPT funds. This project involves street and drainage improvements in the vicinity of Linford School. The streets proposed for improvement are Wyoming from Snowy Range Road to Johnson, Grant from Wyoming to Jefferson, and Johnson from Wyoming to Jefferson. The supplemental request supports adjusting the project budget to reflect updated cost projections. This supplemental request is partially funded by contributions from the Albany County School District. Design and construction of Regency Drive from the intersection of Garfield Street and S. Regency Drive, southerly to the cul de sac. The total length of the project is approximately 500 l.f. The supplemental request supports adjusting the project budget to reflect updated cost projections. $ FY 2016 Adjustments 290,000 (195,059) 395, , , ,000 1,804, P a g e

167 City of Laramie Adjusted Water Fund 167 P a g e

168 City of Laramie Adjusted Water Fund The Water and Wastewater Funds are part of the Utility Fund, which is run as an enterprise fund, or businesstype activity. The Water and Wastewater Utilities are tracked and presented individually. In this section, a detailed explanation of the adjusted budget for the Water Fund is presented. Information is organized as follows: I. Department Overview Information is presented for the department, including a general description, vision, goals, and accomplishments. II. Adjusted Revenue This section contains information about forecasted changes to revenue, along with historical trends and analysis. III. Adjusted Expenditures This section summarizes, at the Fund level, the adjusted budget, along with historical trends and analysis. IV. Adjusted Supplemental adjustments are presented in detail. V. Fund Resources Detail is provided about fund resources, including cash reserves and the period forecast of the effect of the adjusted budget on fund balance. I. Overview The Water Utility for the City of Laramie provides potable water service to the community and certain outside City customers. This division of the Public Works Department is comprised of Pumps and Wells, Transmission, and the Treatment Plant. Under this function approximately two (2) billion gallons of water are treated and delivered per year to some 9,000 accounts or more than 32,000 people in Laramie and rural Albany County. The Water Utility division is responsible for the treatment and distribution of water to the City s customers. Responsibilities include operating and maintaining the water treatment plant, installing and repairing water meters, replacing and repairing water lines, and working in conjunction with the City Manager s Office to manage the Monolith Ranch. The Utility Fund (Water and Wastewater) is run as an enterprise fund, or businesstype activity. 168 P a g e

169 City of Laramie Adjusted The Water Utility is comprised of the following cost centers: Administration Pumps & Wells Treatment Plant Transmission & Delivery Meters Monolith Ranch Water Rights Department Vision It is the department s vision to deliver the highest quality drinking water possible as efficiently and cost effectively as possible while meeting or exceeding all environmental requirements. Goals for Continue to pursue projects that will enhance service to existing customers while providing high level service to future customers. Pursue design and construction of Pressure Reducing Valves (PRV Stations) between pressure zones 1 & 2 on the north side of town, improving service to customers in that area. Develop a new water master plan and gain approval of the plan from the Wyoming Water Development Commission and the Wyoming Department of Environmental Quality. The Water Division of the Public Works Department is a critical component in the achievement of various Citywide goals as they relate to providing high quality drinking water and sufficient fire suppression capabilities. ary requests support City-wide goals consistent with the maintenance of the City-wide infrastructure improvement program as adopted in the water/wastewater study (2009). Accomplishments for FY Completed construction of the South Laramie Water Line project. In cooperation with the University of Wyoming, completed construction of a 16 water line through the cemetery. Completed the 36 Laramie Transmission Pipeline Phase 2 Project, which is now in service. The Indian Hills Pump Station Project is complete and in service. Successfully completed the Grand Avenue water line improvements in conjunction with the WYDOT roadway improvements between 15th Street - 21st Street. 169 P a g e

170 City of Laramie Adjusted II. Adjusted Revenue The table below summarizes forecasted changed in revenue, as well as revenue and budget history for a twoyear period. FY Actuals FY FY YTD Actuals 3/13/2015 FY Adjustments Adjusted Intergovernmental Revenue WWDC Grant $ 1,069,359 $ 5,448,625 $ 1,936,113 $ 6,859,475 $ 4,020,000 $ (1,143,209) $ 2,876,791 WWDC Loan 32,900 1,696, ,621 1,683,211 1,980,000 (1,188,369) 791,631 SLIB Grant 220, , ,280 2,843,818 2,350,000 (2,200,000) 150,000 SLIB Loan 1,033,978-79, Other Grants & Loans 1,072,000 3,150,076-3,130, Total Intergovernmental 3,428,506 10,690,455 3,047,358 14,517,411 8,350,000 (4,531,578) 3,818,422 Charges for Services Water Charges 8,355,754 8,071,266 5,465,102 8,601,000 8,676,000 (166,000) 8,510,000 General Fees 91,613 81,500 82,147 93,000 93,000-93,000 Plant Investment 255, , , , , ,000 Total Charges for Services 8,702,798 8,502,766 5,781,870 8,994,000 9,069,000 (166,000) 8,903,000 Other Miscellaneous 98,775 5, ,500 2,500-2,500 Monolith Ranch 104,936 87,350 70,456 90,000 90,000-90,000 Interest & Gain/Loss 1,440,937 12,000 18,449 8,000 8,000 17,000 25,000 Proceeds from Debt Issuance Total Other 1,644, ,350 88, , ,500 $ 17, ,500 Total Revenue $ 13,775,951 $ 19,297,571 $ 8,918,148 $ 23,611,911 $ 17,519,500 $ (4,680,578) $ 12,838,922 Revenue by Type The compositions of the Water Fund original revenue budget and the adjusted revenue budget are presented in the following graphs: 170 P a g e

171 City of Laramie Adjusted As evidenced by the revenue composition graphs, the City has been very successful in pursuing grant funding for capital infrastructure improvements. Rate payers benefit tremendously when the City is awarded grant funds, as these funds directly reduce the cost that must be funded by water rate revenue. Forecasted Changes in Water Fund Revenue Changes in revenue (adjustments for ) are illustrated in the chart below. 171 P a g e

172 City of Laramie Adjusted Major Revenue Changes Adjustments to intergovernmental revenue constitute 96% of the changes in this fund. This decrease in revenue does not mean that the City lost grant funding. Rather, it reflects the net effect of changes to the capital project schedule, as well as project rebudgets. o Construction on the North Side Tank has been moved to FY to match the estimated project completion schedule. $6.0 million in funding is a reduction in revenue to reflect this change. Also, $1.2 million in revenue is being rebudgeted for the design phase of this project. o Construction on the 20 Transmission Main Rehabilitation project has been moved to FY to allow for adequate design time. $2.25 million in funding is a reduction in revenue to reflect this change. o There is a $2.5 million rebudget of revenue for the 36 Transmission Pipe Replacement project. The forecast for charges for services revenue has been revised based on actual consumption trends. Revenue Trends by Category The chart below illustrates water revenue trends by major category. The majority of the revenue collected in the Water Utility has been generated by water charges. However, significant amounts of intergovernmental revenue have been forecast in the form of capital project related grants and loans. There has been a substantial delay in completing capital projects budgeted in the Water Utility due to the priority scheduling of SPT projects approved by Albany County voters in From a budget perspective, the delay in capital projects results in both actual revenue and expenditures being significantly lower than the budgeted amounts. 172 P a g e

173 City of Laramie Adjusted Major Revenue Sources Charges for Services Cost of service in Water is determined using the full cost recovery rate structure, unless grant funding is available to offset rate payer fees. Types of charges for services revenue include water charges, general fees, and plant investment fees. An overall annual rate revenue increase of 1.5% was adopted for water charges for the FY and biennium in order to fulfill the revenue requirement for the long-term financial plan. State Loan and Investment Board (SLIB) Cities and towns in Wyoming are eligible for SLIB funding to improve fixed asset or public service facilities, alleviate an emergency situation that poses an immediate and direct threat to the health, safety, and welfare of the citizens, develop solid waste facilities, or foster investment in transportation. There are several types of SLIB grants and loans that Enterprise Funds can utilize. SLIB Mineral Royalty Grants (MRG) for economic hardship are awarded for fifty percent (50%) or seventy-five percent (75%) of project costs and there are various criteria that determine the percentage of funding a project can receive. State Revolving Funds (SRF) loans (Drinking Water and Clean Water) are used for eligible Utility Fund projects. SLIB Countywide Consensus Grants are block allocations that require a priority ranking of capital improvement projects from highest to lowest within available grant funding. This list must be certified as agreed to by the board of county commissioners and the governing bodies of the cities and towns within that county that comprise at least seventy percent (70%) of the incorporated population. SLIB grants and loans are used for City capital projects. During the budget process the City estimates the contribution of SLIB money based on grant stipulations, available match funding, and the amount of money the requesting department requests in the application process. Wyoming Water Development Community (WWDC) WWDC funding is available for projects geared toward conservation, storage, distribution, and the use of water. The projects must promote the development of industrial, mineral, agricultural, water, recreation, and human resources. In order to receive funding projects must serve twenty (20) or more municipal or domestic taps. Grants can be a maximum of seventy-five percent (75%) of the proposed project costs, but this percentage award is only warranted under conditions of financial hardship. Otherwise, the maximum grant amount is sixtyseven percent (67%) of the proposed project cost. Before funds will be released, the project sponsor must sign a project agreement, note, and mortgage. WWDC grants are primarily used for capital projects in the Utility Fund. 173 P a g e

174 City of Laramie Adjusted III. Adjusted Expenditures The table below shows budget and expenditure history for two years, plus the adopted budget and adjusted budget for. Cost Center Administration FY Actuals FY FY YTD Actuals 3/13/2015 FY Adopted Adjustments Adjusted Personnel $ 147,590 $ 165,240 $ 107,530 $ 163,864 $ 167,657 $ 211 $ 167,868 Contractual Services 190, , , , ,284 28, ,507 Materials & Supplies 19,038 34,791 14,262 36,215 36,239-36,239 Capital & Equipment Debt Service 790,454 1,323, ,597 1,192,501 1,290,931-1,290,931 Transfers 126, , , , , ,289 Administration Total 1,274,206 1,878,005 1,097,631 1,873,032 2,010,400 28,434 2,038,834 Pumps and Wells Personnel 104, ,046 68, , , ,758 Contractual Services 180, , , , , ,572 Materials & Supplies 41,501 36,503 16,512 44,596 44,691 20,000 64,691 Capital & Equipment 85, ,554 57,810 1,170, , ,074 1,715,737 Pumps and Wells Total 411,306 1,131, ,041 1,520,242 1,094, ,288 2,091,758 Treatment Plant Personnel 369, , , , ,326 9, ,463 Contractual Services 164, , , , , ,489 Materials & Supplies 157, , , , , ,589 Capital & Equipment 116,248 1,048, , ,367 3,286, ,582 3,912,107 Treatment Plant Total 808,179 1,819, ,819 1,743,819 4,133, ,719 4,768,648 Transmission and Delivery Personnel 468, , , , ,797 11, ,987 Contractual Services 98, , , , , ,675 Materials & Supplies 173, ,033 76, , , ,535 Capital & Equipment 3,948,870 13,326,474 3,574,124 18,943,907 11,538,827 (1,778,786) 9,760,041 Transfers 573, , Transmission & Delivery Total 5,263,410 14,859,388 4,158,577 19,934,690 12,541,834 (1,767,596) 10,774,238 Meters Personnel 286, , , , , ,532 Contractual Services 1,667 7,000 1,872 7,000 7,000-7,000 Materials & Supplies 396, , , , , ,658 Capital & Equipment ,771 39,000-39,000 Meters Total 684, , , , , , P a g e

175 City of Laramie Adjusted Adjusted Expenditures (cont.) Cost Center Monolith Ranch FY Actuals *The adjusted budget includes rebudgets. FY FY YTD Actuals 3/13/2015 FY Adopted Adjustments Adjusted Personnel Contractual Services 38,434 72,051 6,596 86, , ,088 Materials & Supplies 324 4,400 3,661 12,400 32,400-32,400 Capital & Equipment 60,182 60,000 6,769 49,500 10,500 40,000 50,500 Debt Service Monolith Ranch Total 98, ,514 17, , ,988 40, ,988 Water Rights Personnel 5,741 17,818 8,450 17,889 17, ,945 Contractual Services 41,529 86,123 29,683 72,810 73,511-73,511 Materials & Supplies 12, ,054 2, , , ,785 Capital & Equipment 9,115 65,180 38,575 65,705 22,050-22,050 Water Rights Total 68, ,175 79, , , ,291 Fund Total b/f Depreciation $ 8,609,500 $ 20,976,184 $ 6,789,313 $ 26,477,984 $ 21,156,359 $ (66,412) $ 21,089,947 Depreciation Admin Depreciation 1, ,517 18,580-18,580 Pumps and Wells Depreciation 319, , , , ,367 Treatment Plant Depreciation 330, , , , ,691 Transm. & Del. Depreciation 1,453,558 1,844,225-1,695,283 2,137,618-2,137,618 Meters Depreciation 230, ,453-2,332, , ,739 Monolith Ranch Depreciation 14,305 14,305-9,076 7,778-7,778 Water Rights Depreciation 10,795 17,966-14,572 17,722-17,722 Depreciation Total 2,360,959 2,795,405-4,754,468 3,334,495-3,334,495 Fund Total Incl. Depreciation $ 10,970,459 $ 23,771,589 $ 6,789,313 $ 31,232,452 $ 24,490,854 $ (66,412) $ 24,424,442 Variance Analysis Although there have not been significant budget variances in recent years the Water utility continues to monitor the condition of the water distribution system with concern for maintaining adequate replacement schedules. There is also concern for future regulatory restrictions that may increase treatment costs in an aging water treatment plant. 175 P a g e

176 City of Laramie Adjusted Given the City s need to rebudget funds between periods, it can be difficult to evaluate the budget appropriation attributable to fiscal year funding. The chart below illustrates the total rebudget as a proportion of the adopted budgets for FY 2014 and FY 2015, and the adjusted budget for FY The adjusted budget for includes both the adopted budget and the adjusted budget. As you can see in the chart below, $11 million of the adjusted budget is attributable to rebudgets. New budget adjustments represent a reduction of $(14.5) million. 176 P a g e

177 City of Laramie Adjusted As shown in the chart below, there have been significant variances between budgeted costs and actual expenditures in recent years due to the build-up of infrastructure budget coupled with delayed construction. The SPT projects that voters approved in 2010 were much needed, but resulted in City staff members having a capital project load that exceeded capacity. Now that these projects are nearly complete, it is anticipated that budgeted and actual expenditures will be more in line. The composition of the adopted budget for is illustrated graphically below: 177 P a g e

178 City of Laramie Adjusted The composition of the adjusted budget for is illustrated graphically below. III. Adjusted Adjustments total $(66,412) in the Water Fund. As the chart below indicates, most of the adjustments relate to capital projects and are being adjusted because of changes in the capital project schedule or the need to rebudget funds for existing projects. Several supplementals for operating items are being adjusted, including additional funding for maintenance supplies, chemicals used in the water treatment process, and new water modeling software. Capital supplemental adjustments are for project rebudgets and changes in schedule. Other requests include centrally budgeted supplementals, which are detailed on pages P a g e

179 City of Laramie Adjusted III. Water Fund Resources The information below is taken directly from the Financial Outlook report, which is prepared after fiscal year end for the City management, the City Council, and the public. Please refer to the following page for information about this report. Fund Resources at Fiscal Year End Financial Outlook Report 179 P a g e

180 City of Laramie Adjusted Available Fund Balance The fund balance information displayed on the previous page for the Water Fund is presented using the current financial resources measurement focus, which is the same as on Fund-basis statements in the Comprehensive Annual Financial Report (CAFR). This measurement focus includes only current assets and liabilities on the balance sheet and focuses on available and spendable resources, rather than all assets and liabilities. This approach mirrors the way in which the City assesses available resources during the budget planning cycle. If the City included all assets (i.e. spendable assets like cash and non-spendable assets like infrastructure and buildings) the resources used in planning would be grossly inflated. Capital and equipment assets are only available resources upon sale, as is the case with a trade-in item or land sale, or upon liquidation of an organization. The components of fund balance have the following definitions: Nonspendable: Cannot be spent due to form or because they must be maintained intact Restricted: Externally enforceable limitations exist for the use of these resources Committed: Self-imposed limitations exist that were enacted at the highest level of decision making Assigned: Limitations exist that result from internally assigning resources for an intended use Unassigned: Remaining resources after all other categories are accounted for Days of Operation Reserve An operating reserve is the amount available to stabilize a government s finances by providing a cushion against future unexpected cash flow shortages, expenses, or losses. It is similar to an individual having a rainy day savings account. The City s reserve policy requires 3-6 months of the annual budget in unassigned fund balance or net assets. The Water Fund had 4.4 months in reserve at fiscal year-end P a g e

181 City of Laramie Adjusted Summary of Funding requests must be balanced with incoming revenue or cash reserves. The process of evaluating available resources is referred to as funding the budget. Funding resources and adjusted expenditures are summarized below, and an increase or decrease in cash reserves is then shown for the period. This increase or decrease should not be mistaken as a period end balance; it is simply the change in cash reserves attributable to this period s budget activity. Adjusted Fiscal Year Total Adjusted Revenue $ 12,838,922 Cash Reserves for Rebudgets 4,818,555 Available Fund Balance 4,000,000 Total Adjusted Funding Resources $ 21,657,477 Total Adjusted, excluding depreciation $ 21,089,947 Total Increase in Period Cash Reserves $ 567, P a g e

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183 City of Laramie Adjusted Summary of Adjusted Water Fund Suppls. 183 P a g e

184 City of Laramie Adjusted Summary of Adjusted Supplementals by Department The table presented on the following pages outlines both the adopted budget and adjustments for each cost center. Totals are presented by expenditures type. Expenditures by Major Activity: FY 2016 Adopted Adjustments to the FY 2016 Operating Capital Project & Equipment Adopted Resolution Supplemental Personnel Requests Supplemental Operating Requests Centrally ed & Operating Rebudgets Operating Requests Subtotal Administration $ 2,010,400 $ - $ 2,010,400 $ - $ 26,226 $ 2,208 $ 28,434 Pumps and Wells 355, ,663 1,094,470-20, ,214 Filter Treatment Plant 847,404 3,286,525 4,133, ,137 9,137 Transmission 1,003,007 11,538,827 12,541, ,190 11,190 Meters 910,503 39, , Monolith Ranch 188,488 10, , Water Rights 205,185 22, , Major Expenditures Total $ 5,520,794 $ 15,635,565 $ 21,156,359 $ - $ 46,226 $ 23,492 $ 69,718 Depreciation - Memo Administration $ - $ 18,580 $ 18,580 $ - $ - $ - $ - Pumps and Wells - 367, , Filter Treatment Plant - 543, , Transmission - 2,137,618 2,137, Meters - 241, , Monolith Ranch - 7,778 7, Water Rights - 17,722 17, Total Depreciation - Memo $ - $ 3,334,495 $ 3,334,495 $ - $ - $ - $ P a g e

185 City of Laramie Adjusted Supplemental Capital Projects Adjustments to the FY 2016 Capital Project & Equipment Rebudgets Supplemental Equipment Supplemental Fleet Vehicles & Equipment Total Adjusted $ - $ - $ - $ - $ 2,038, , ,091, , ,768,648 (11,350,000) 9,571, ,774, ,190-40, , ,291 $ (11,350,000) $ 11,213,870 $ - $ - $ 21,089,947 $ - $ - $ - $ - $ 18, , , ,137, , , ,722 $ - $ - $ - $ - $ 3,334, P a g e

186 City of Laramie Adjusted Water Fund Supplemental Adjustments Operating, Equipment, and Fleet Adjustments for operating and equipment are presented below. Subtotals are presented by both cost center and type of request (operating, equipment, fleet, or rebudgets related to these categories.) Supplemental Request Title Description of Request Council Goals and/or Policy Justification FY 2016 Adjustments Water Modeling Software This supplemental request is for the purchase WaterGEMS, water system modeling software. This is current, state of the art software used in the industry today. It will replace out of date software currently in use by the City. The new software will fully integrate with GIS and CADD functions. Implementation of new software will give the City the ability to perform water system modeling inhouse by technical staff. Maintain City-wide Infrastructure Improvement Program as Adopted in both the a) Water/Sewer (Red Oak) Study and b) Street Capital Plan 20,000 Water Modeling Software This request is for the annual maintenance agreement for WaterGEMS. Maintain City-wide Infrastructure Improvement Program as Adopted in both the a) Water/Sewer (Red Oak) Study and b) Street Capital Plan 5,000 Timekeeping Software Implementation - Executime - Ongoing licensing costs - Water Fund Share This request is for the Water Fund's share, based on number of authorized FTEs, of the annual software license for timekeeping software. City-wide process efficiency improvement 1,226 Administration Total Operating Adjustments $ 26,226 Safety Supplies Additional funding is requested to provide safety supplies. Maintain City-wide Infrastructure Improvement Program as Adopted in both the a) Water/Sewer (Red Oak) Study and b) Street Capital Plan. 2,000 Maintenance Supplies This supplemental request is for increased costs and an increased inventory level to support longer lead times on certain maintenance supplies. Maintain City-wide Infrastructure Improvement Program as Adopted in both the a) Water/Sewer (Red Oak) Study and b) Street Capital Plan. 7,000 Chemicals This supplemental request is for increased costs for chemicals. Maintain City-wide Infrastructure Improvement Program as Adopted in both the a) Water/Sewer (Red Oak) Study and b) Street Capital Plan. 11,000 Pumps & Wells Total Operating Adjustments $ 20,000 Purchase replacement units for City fleet in Rebudget - Unit 340 Replacement of Unit 340, a half ton 4x4 pickup. accordance with schedule managed by Fleet Replacement Committee 28,229 Pumps & Wells Total Rebudget Fleet Adjustments $ 28,229 Treatment Plant Raw Design, build, and install valve in Water Treatment This request is for the a new raw water valve WT Valve Plant 50,000 Treatment Plant Total Rebudget Equipment Adjustments $ 50,000 Monolith Storage Shed This shed will provide inside storage for ranch equipment, vehicles, tools, irrigating supplies and flow measuring devices. This new storage would consolidate all City owned supplies and the equipment and end the deterioration of some equipment that is being stored outside or in the current ranch storage facility; an old wooden box car with holes in the roof. Monolith Ranch Total Rebudget Equipment Adjustments $ 40,000 40, P a g e

187 City of Laramie Adjusted Water Fund Supplemental Adjustments Capital Projects Adjustments for capital projects are presented in detail on pages , along with summaries of the Citywide plans for capital projects, equipment, and fleet. Capital project rebudgets for the Water Fund total $11,095,641; the supplementals for rebudgets represent the carry forward of previously appropriated projects. supplementals for capital projects are presented below, as well as in the capital expenditure section of this book. The total adjusted budget for capital projects includes both rebudgets and supplementals. Supplemental Adjustments Capital Projects (excluding rebudgets) Project Title Water Master Plan 20" Transmission Main Rehab W Laramie Waterline Improvements Northside Tank Project Transmission Total Description It has been a number of years since the City has undertaken an effort to complete a comprehensive water master plan. The end product will be a revised water master plan that will guide the decision making process as it relates to water infrastructure. WWDC funded this plan and they have contracted for completion of the work. The supplemental request removes the appropriation from the Water Fund, since WWDC is directly paying the vendor for the plan. Recently the City completed a project to evaluate the condition of the 20" and 24" treated water pipelines from the water treatment plant to town. The project also provided for the cleaning of these two mains, and repopulating the lines with beneficial organisms. The main is currently being analyzed, and a study will be conducted in to determine the best course for future rehabilitation efforts. The supplemental request pushes project funding to FY , leaving only money for design in, in order to match the project schedule. This supplemental request supports the replacement of water lines in the roadways adjacent to Linford School as part of the Linford School Drainage Improvements. This project will include the design and construction of a new treated water storage tank and associated pipe line improvements for the northern portion of the community. The project is vital to our ability to provide adequate water service to future residents and businesses as well as to provide enhancements to the existing water distribution system in north Laramie. Design has not been completed and is scheduled for. This supplemental request moves construction funding to FY , in order to match the project completion schedule. $ FY 2016 Adjustments (250,000) (5,600,000) 500,000 (6,000,000) (11,350,000) 187 P a g e

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189 City of Laramie Adjusted Wastewater Fund 189 P a g e

190 City of Laramie Adjusted Wastewater Fund The Water and Wastewater Funds are part of the Utility Fund, which is run as an enterprise fund, or businesstype activity. The Water and Wastewater Utilities are tracked and presented individually. In this section, a detailed explanation of the adjusted budget for the Wastewater Fund is presented. Information is organized as follows: I. Department Overview Information is presented for the department, including a general description, vision, goals, and accomplishments. II. Adjusted Revenue This section contains information about forecasted changes in revenue, along with historical trends and analysis. III. Adjusted Expenditures This section summarizes, at the Fund level, the adjusted budget, along with historical trends and analysis. IV. Adjusted Supplementals are presented in detail in this section. V. Fund Resources Detail is provided about fund resources, including cash reserves and the period forecast of the effect of the adjusted budget on fund balance. I. Overview The wastewater function within the Utility Division is responsible for the collection and treatment of wastewater generated within Laramie. The responsibilities of the wastewater function include the maintenance of the wastewater collection system, consisting primarily of pipes and manholes, along with the operation of the wastewater treatment plant. Wastewater is also responsible for the operation and maintenance of lift stations (pumps) and a system of outfall lines that collect wastewater from the primary collection system and deliver it to the lift stations for final delivery to the wastewater treatment plant. Water quality requirements are a significant portion of the wastewater function, and must, as promulgated by the US Environmental Protection Agency under terms of the Clean Water Act of 1972 as amended, be met on a continuing basis. These standards are met through a complex treatment process at the wastewater treatment facility as well as through the industrial pre-treatment program that focuses on wastewater sources. Last year Wastewater treated 3.5 million gallons per day (MGD) of water. 190 P a g e

191 City of Laramie Adjusted The Wastewater function is comprised of the following cost centers: Administration Collection Treatment Plant Biosolids Industrial Pretreatment Lift Station Department Vision Through high quality employees and sound management, the department will provide efficient and cost effective services that will enhance the quality of life for the community. Goals for Continue to replace aging sewer collection system pipes and manholes when necessary and perform inplace repairs as appropriate. Facilitate the design and construction of upgraded sewer collection system piping and outfall lines to ensure adequate system capacity for current and future needs. Plan for future treatment plant needs with a focus on regulatory requirements and treatment process capacity. The wastewater budget requests support City-wide goals by requesting funds to improve the wastewater collection system and treatment plant infrastructure. Other budget requests support the adjustments of the water and sewer study adopted in Accomplishments for FY Successfully produced high quality biosolids material (compost) meeting or exceeding all permit parameters. Constructed a new Wastewater Treatment Plant Effluent Ditch to replace a failing corrugated metal pipe saving several thousand dollars. Completed the installation of new Wastewater Treatment Plant Mixer and Return Activated Sludge PLC replacement to improve the reporting capabilities of the SCADA system. Completed a project to replace the Ultraviolet disinfection bulbs used for wastewater treatment plant effluent disinfection. Completed one phase of an ongoing program of the Cured in Place Pipe (CIPP) project to line sanitary and storm sewers. 191 P a g e

192 City of Laramie Adjusted II. Adjusted Revenue The table below summarizes forecasted changes in revenue, as well as revenue and budget history for a twoyear period. FY Actuals FY FY YTD Actuals 3/13/2015 FY Adjustments Adjusted Intergovernmental Revenue SLIB Grant $ 186,565 $ 5,078,290 $ 7,104 $ 3,999,154 $ 677,875 $ 3,644,325 $ 4,322,200 SLIB Loan - 2,234,250-2,234, ,875 2,234,250 2,912,125 Total Intergovernmental 186,565 7,312,540 7,104 6,233,404 1,355,750 5,878,575 7,234,325 Charges for Services Wastewater Charges 4,994,210 4,877,068 2,993,258 5,200,000 5,252,000 (152,000) 5,100,000 General Fees Monitoring 21,707 12,000 28,772 22,000 22,250-22,250 General Fees Truck 44,316 52,250 22,090 50,000 50,000-50,000 Plant Investment 207, , , , ,000 (50,000) 250,000 Total Charges for Services 5,268,203 5,291,318 3,215,591 5,572,000 5,624,250 (202,000) 5,422,250 Other Miscellaneous 88,247 1,000-1,000 1,000-1,000 Interest & Gain/Loss 2,536,418 35,000 30,080 35,000 35,000 10,000 45,000 Total Other 2,624,664 36,000 30,080 36,000 36,000 10,000 46,000 Total Revenue $ 8,079,432 $ 12,639,858 $ 3,252,775 $ 11,841,404 $ 7,016,000 $ 5,686,575 $ 12,702,575 Revenue by Type The compositions of the Wastewater Fund original revenue budget and the adjusted revenue budget are presented in the following graphs: 192 P a g e

193 City of Laramie Adjusted As evidenced by the revenue composition graphs, the City has been very successful in pursuing grant funding for capital infrastructure improvements. Rate payers benefit tremendously when the City is awarded grant funds, as these funds directly reduce the cost that must be funded by wastewater rate revenue. Forecasted Changes in Wastewater Fund Revenue Changes in revenue are illustrated in the chart below. 193 P a g e

194 City of Laramie Adjusted Major Revenue Changes Adjustments to intergovernmental revenue comprise 97% of the changes in this fund. These changes are primarily the result of capital project rebudgets. o SLIB grant and SRF loan funding for the South Laramie Sewer Extension project is being rebudgeted for $3.3 million. o SLIB consensus funding for the B-line Replacement is being rebudgeted for $1.2 million o The Banner Road project has a rebudget of $1.4 million for SLIB grant and SRF loan funds. o SLIB funds were not awarded for the Mill Street project, and this funding is a adjusted reduction of ($161,433). The forecast for charges for services has been revised based on actual consumption. Revenue Trends by Category The chart below illustrates Wastewater revenue trends by major category. The majority of the revenue collected in the Wastewater Utility has been generated by wastewater charges. However, in each of these years, as in the coming biennium, significant amounts of intergovernmental revenue have been forecast in the form of capital project related grants and loans. There has been a substantial delay in completing capital projects budgeted in the Wastewater Utility due to the priority scheduling of SPT projects approved by Albany County voters in From a budget perspective, the delay in capital projects results in both actual revenue and expenditures being significantly lower than the budgeted amounts. 194 P a g e

195 City of Laramie Adjusted Major Revenue Sources Charges for Services Cost of service in Wastewater is determined using the full cost recovery rate structure, unless grant funding is available to offset rate payer fees. Types of charges for services revenue include wastewater charges, general fees, and plant investment fees. An overall annual rate revenue increase of 2.5% was adopted for wastewater charges for the FY and biennium in order to fulfill the revenue requirement for the longterm financial plan. State Loan and Investment Board (SLIB) Cities and towns in Wyoming are eligible for SLIB funding to improve fixed asset or public service facilities, alleviate an emergency situation that poses an immediate and direct threat to the health, safety, and welfare of the citizens, develop solid waste facilities, or foster investment in transportation. There are several types of SLIB grants and loans that Enterprise Funds can utilize. SLIB Mineral Royalty Grants (MRG) for economic hardship are awarded for fifty percent (50%) or seventy-five percent (75%) of project costs and there are various criteria that determine the percentage of funding a project can receive. State Revolving Funds (SRF) loans (Drinking Water and Clean Water) are used for eligible Utility Fund projects. SLIB Countywide Consensus Grants are block allocations that require a priority ranking of capital improvement projects from highest to lowest within available grant funding. This list must be certified as agreed to by the board of county commissioners and the governing bodies of the cities and towns within that county that comprise at least seventy percent (70%) of the incorporated population. SLIB grants and loans are used for City capital projects. During the budget process the City estimates the contribution of SLIB money based on grant stipulations, available match funding, and the amount of money the requesting department requests in the application process. 195 P a g e

196 City of Laramie Adjusted III. Adjusted Expenditures The table below shows budget and expenditure history for two years, plus the adopted budget and adjusted budget for. Cost Center Administration FY Actuals FY FY Actuals 3/13/2015 FY Adopted Adjustments Adjusted Personnel $ 139,238 $ 149,726 $ 105,283 $ 161,688 $ 165,472 $ 515 $ 165,987 Contractual Services 76, ,193 50, , ,522 2, ,134 Materials & Supplies 8,010 23,700 7,510 25,850 25,000-25,000 Capital & Equipment 1, Debt Service 975,443 1,071,221 1,019,121 1,110,326 1,125,920-1,125,920 Transfers 425, ,895 1,136,841 1,266, , ,454 Administration Total 1,626,088 1,790,735 2,319,552 2,687,658 1,958,368 3,127 1,961,495 Collection Personnel 295, , , , ,406 63, ,060 Contractual Services 26,782 21,300 12,480 27,300 27,300 6,000 33,300 Materials & Supplies 33,908 72,732 26,823 76,643 77,064 2,000 79,064 Capital & Equipment 976,172 9,734, ,301 9,899,864 5,112,650 8,615,693 13,728,343 Collection Total 1,332,776 10,242, ,873 10,390,077 5,612,420 8,687,347 14,299,767 Treatment Plant Personnel 428, , , , , ,615 Contractual Services 403, , , , , ,865 Materials & Supplies 57,913 79,578 46,781 76,945 77,321-77,321 Capital & Equipment 255, ,389 48, , , ,256 1,053,131 Debt Service Treatment Plant Total 1,146,355 1,478, ,776 1,585,601 1,575, ,737 2,028,932 Biosolids Contractual Services 9,238 49,050 11,762 49,050 49,050-49,050 Materials & Supplies - 21,127-21,127 21,127-21,127 Capital & Equipment Debt Service Biosolids Total 9,238 70,177 11,762 70,177 70,177-70, P a g e

197 City of Laramie Adjusted Adjusted Expenditures (cont.) Cost Center Industrial Pretreat FY Actuals *The adjusted budget includes rebudgets. FY FY YTD Actuals 3/13/2015 FY Adopted Adjustments Adjusted Personnel 82,927 86,341 56,677 90,216 92, ,500 Contractual Services 15,158 14,300 4,755 14,300 14,300-14,300 Materials & Supplies 1,109 2, ,643 2,664-2,664 Capital & Equipment ,629-26,629 26,629 Industrial Pretreat Total 99, ,263 61, , ,258 26, ,093 Lift Station Contractual Services 22,395 35,293 18,299 36,240 36,696-36,696 Materials & Supplies 2,537 5,146 1,419 5,187 5,229-5,229 Capital & Equipment 18,306 96,023 3, , , ,467 Lift Station Total 43, ,462 23, ,427 41, , ,392 Fund Total b/f Depreciation $ 4,256,889 $ 13,821,360 $ 3,729,481 $ 15,008,728 $ 9,367,343 $ 9,344,513 $ 18,711,856 Depreciation Admin Depreciation ,298-8,298 Collection Depreciation 420, , , , ,000 Treatment Pl Depreciation 563, , , , ,471 Biosolids Depreciation 2,731 2,731-2,731 2,731-2,731 Ind'l Pretreat Depreciation Lift Station Depreciation 106, , , , ,009 Depreciation Total 1,093,722 1,227,998-1,293,186 1,502,509-1,502,509 Fund Total Incl. Depreciation $ 5,350,611 $ 15,049,358 $ 3,729,481 $ 16,301,914 $ 10,869,852 $ 9,344,513 $ 20,214,365 Variance Analysis Although there have not been significant budget variances in recent years, Wastewater continues to monitor the regulatory climate with concern for the function s ability to meet future water quality standards absent significant investment into the system. There is also concern that future energy costs along with chemical costs required in the treatment process will affect Wastewater s ability to provide service at a reasonable cost. 197 P a g e

198 City of Laramie Adjusted Given the City s need to rebudget funds between periods, it can be difficult to evaluate the budget appropriation attributable to fiscal year funding. The chart below illustrates the total rebudget as a proportion of the adopted budgets for FY 2014 and FY 2015, and the adjusted budget for FY The adjusted budget for includes both the adopted budget and the adjusted budget. As you can see in the chart below, almost $9.4 million of the adjusted budget is attributable to rebudgets. New budget adjustments represent a reduction of $(475,907). 198 P a g e

199 City of Laramie Adjusted As shown in the graph below, there have been significant variances between budgeted costs and actual expenditures in recent years due to the build-up of infrastructure budgets coupled with delayed construction. The SPT projects that voters approved in 2010 were much needed, but resulted in City staff members having a capital project load that exceeded capacity. The composition of the adopted budget for is illustrated graphically below: 199 P a g e

200 City of Laramie Adjusted The composition of the adjusted expenditure budget for is illustrated graphically below: III. Adjusted adjustments total $9,344,513 in the Wastewater Fund. As the chart below indicates, most of the supplementals relate to capital projects. Several supplementals for operating items are being adjusted, including a rebudget of oxidation ditch cleaning and an additional allocation for this work in. Capital supplemental adjustments are for project rebudgets, changes in schedule, and adjustments necessary to increase project funding to the current cost estimate. Other adjustments include centrally budgeted supplementals, which are detailed on pages P a g e

201 City of Laramie Adjusted III. Wastewater Fund Resources The information below is taken directly from the Financial Outlook report, which is prepared after fiscal year end for the City management, the City Council, and the public. Please refer to the following page for information about this report. Fund Resources at Fiscal Year End Financial Outlook Report 201 P a g e

202 City of Laramie Adjusted Available Fund Balance The fund balance information displayed on the previous page for the Wastewater Fund is presented using the current financial resources measurement focus, which is the same as on Fund-basis statements in the Comprehensive Annual Financial Report (CAFR). This measurement focus includes only current assets and liabilities on the balance sheet and focuses on available and spendable resources, rather than all assets and liabilities. This approach mirrors the way in which the City assesses available resources during the budget planning cycle. If the City included all assets (i.e. spendable assets like cash and non-spendable assets like infrastructure and buildings) the resources used in planning would be grossly inflated. Capital and equipment assets are only available resources upon sale, as is the case with a trade-in item or land sale, or upon liquidation of an organization. The components of fund balance have the following definitions: Nonspendable: Cannot be spent due to form or because they must be maintained intact Restricted: Externally enforceable limitations exist for the use of these resources Committed: Self-imposed limitations exist that were enacted at the highest level of decision making Assigned: Limitations exist that result from internally assigning resources for an intended use Unassigned: Remaining resources after all other categories are accounted for Days of Operation Reserve An operating reserve is the amount available to stabilize a government s finances by providing a cushion against future unexpected cash flow shortages, expenses, or losses. It is similar to an individual having a rainy day savings account. The City s reserve policy requires 3-6 months of the annual budget in unassigned fund balance or net assets. The Wastewater Fund had 3.4 months in reserve at fiscal year-end P a g e

203 City of Laramie Adjusted Summary of Funding requests must be balanced with incoming revenue or cash reserves. The process of evaluating available resources is referred to as funding the budget. Funding resources and the adjusted budget are summarized below, and an increase or decrease in cash reserves is then shown for the period. This increase or decrease should not be mistaken as a period end balance; it is simply the change in cash reserved attributable to this period s budget activity. Adjusted Fiscal Year Total Adjusted Revenue $ 12,702,575 Cash Reserves for Rebudgets 3,780,412 Available Fund Balance 3,200,000 Total Adjusted Funding Resources $ 19,602,987 Total Adjusted, excluding depreciation $ 18,711,856 Total Increase in Period Cash Reserves $ 971, P a g e

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205 City of Laramie Adjusted Summary of Adjusted Wastewater Fund Suppls. 205 P a g e

206 City of Laramie Adjusted Summary of Supplemental Adjustments by Department The table presented on the following pages outlines both the adopted budget and adjustments for each cost center. Totals are presented by expenditures type. Expenditures by Major Activity: Operating FY 2016 Adopted Capital Project & Equipment Adopted Resolution Supplemental Personnel Requests Adjustments to the FY 2016 Supplemental Operating Requests Centrally ed & Operating Rebudgets Operating Requests Subtotal Administration $ 1,958,368 $ - $ 1,958,368 $ - $ 835 $ 2,292 $ 3,127 Collection 499,770 5,112,650 5,612,420 60,531 6,000 5,123 71,654 Treatment Plant 975, ,875 1,575, Biosolids 70,177-70, Industrial Pre-Treatment 109, , Lift Station 41,925-41, Major Expenditures Total $ 3,654,818 $ 5,712,525 $ 9,367,343 $ 60,531 $ 6,835 $ 8,102 $ 75,468 Depreciation - Memo Administration $ - $ 8,298 $ 8,298 $ - $ - $ - $ - Collection - 776, , Treatment Plant - 604, , Biosolids - 2,731 2, Industrial Pre-Treatment Lift Station - 111, , Total Depreciation - Memo $ - $ 1,502,509 $ 1,502,509 $ - $ - $ - $ P a g e

207 City of Laramie Adjusted Adjustments to the FY 2016 Supplemental Capital Projects Capital Project & Equipment Rebudgets Supplemental Equipment Supplemental Fleet Vehicles & Equipment Total Adjusted $ - $ - $ - $ - $ 1,961,495 (550,000) 9,165, ,299,767 (149,375) 602, ,028, ,177-26, , , ,392 $ (699,375) $ 9,968,420 $ - $ - $ 18,711,856 $ - $ - $ - $ - $ 8, , , , ,009 $ - $ - $ - $ - $ 1,502, P a g e

208 City of Laramie Adjusted Wastewater Fund Supplemental Adjustments Operating, Equipment, & Fleet Adjustments for operating and equipment are presented below. Subtotals are presented by both cost center and type of request (operating, equipment, fleet, or rebudgets related to these categories.) Supplemental Request Title Description of Request Council Goals and/or Policy Justification FY 2016 Adjustments Timekeeping Software Implementation - Executime - Ongoing licensing costs - Waste Water Fund Share This request is for the Wastewater Fund's share, based on number of authorized FTEs, of the annual software license for timekeeping software. City-wide process efficiency improvement 835 Administration Total Operating Adjustments $ 835 Rentals & Leases This supplemental request is for expenditures relating to a building leased for equipment. Maintain City-wide Infrastructure Improvement Program as Adopted in both the a) Water/Sewer (Red Oak) Study and b) Street Capital Plan. 6,000 Collection Total Operating Adjustments $ 6, P a g e

209 City of Laramie Adjusted Wastewater Fund Supplemental Adjustments Capital Projects Adjustments for capital projects are presented in detail on pages , along with summaries of the Citywide plans for capital projects, equipment, and fleet. Capital project rebudgets for the Wastewater Fund total $9,941,791; the supplemental adjustments for rebudgets represent the carry forward of previously appropriated projects. supplemental adjustments for capital projects are presented below, as well as in the capital expenditure section of this book. The total adjusted budget for capital projects includes both rebudgets and supplementals. Supplemental Adjustments Capital Projects (excluding rebudgets) Project Title South Laramie Sewer Extension Description This project will provide sewer service to south Laramie residents along Skyline Drive alignment, as well as improve existing sewers that are currently undersized to meet existing and future flows north of Skyline. The supplemental request supports increasing the existing project budget to match the current cost estimate. FY 2016 Adjustments 500,000 Sewer Main Replacement - Ivinson Street Ongoing Collection System Replacement Collection Total Replacement of failing sanitary sewer pipelines in the community is necessary in order to provide for the health and safety of residents and businesses who are served by the City infrastructure. This specific project is associated with the Ivinson Street Improvements. The supplemental request moves funding to FY to match the project completion schedule. Replacement of failing sanitary sewer pipelines in the community is necessary in order to provide for the health and safety of residents and businesses who are served by the City infrastructure. This is an ongoing effort at various locations around the community based upon priorities established in a system-wide analysis. Priorities are: FY16 Design: 19th St.; Barratt to Arnold. The supplemental request moves funding to FY to match the project completion schedule. $ (1,000,000) (50,000) (550,000) Wastewater Treatment Plant Drain Relining The drain for the plant will need to be relined to maintain integrity. Bids for this project were awarded in FY , and the project cost is less than expected. The supplemental request removes excess funding from this project. (149,375) Treatment Plant Total $ (149,375) 209 P a g e

210 City of Laramie Adjusted Wastewater Fund Personnel Adjustments Adjustments for personnel are detailed in this section. CITY OF LARAMIE SUPPLEMENTAL BUDGET GENERAL PERSONNEL SUPPLEMENTAL REQUEST Position Title: Department: Cost Center: Utility Maintenance Worker Public Works Waste Water Collection PERSONNEL SECTION: FULL-TIME & PART-TIME BENEFITTED REQUESTS SEASONAL / TEMPORARY / PROVISIONAL REQUESTS Title: Utility Maintenance Worker Title: FTE: Pay Range: 132/1 FTE: 1.0 Pay Range: Pay Rate/Hour: #Hrs/Pay Period: # Pay Periods: Annual Salary: $ 30,219 Annual Salary: $ - Annual Overtime: $ 5,000 Annual Overtime: $ - Total Salary (Annual Salary + Overtime): $ 35,219 Total Salary (Annual Salary + Overtime): $ - Workers' Comp $ 930 Workers' Comp $ - FICA $ 2,694 FICA $ - Pension (non-police/non-fire) $ 4,180 Total Cost (Total Salary + Benefits): $ - Medical $ 15,244 Life $ 162 LTD $ 102 Total Cost (Total Salary + Benefits): $ 58,531 OTHER OPERATIONAL COSTS ASSOCIATED WITH THIS POSITION Account Description Cost Safety Equipment $ 1, Uniforms $ 1,000 TOTAL OTHER OPERATIONAL COSTS: $ 2,000 TOTAL SUPPLEMENTAL PERSONNEL REQUEST: $ 60,531 Describe why position is necessary. The City of Laramie, Public Works Department has established minimum staffing levels within the water and wastewater functions. These minimum staffing levels were developed to achieve an employee efficiency benchmark at the median point of the water and wastewater industries as compared with national averages among similar sized utilities. To help achieve this staffing benchmark, the department requests an additional Utility Maintenance Worker within the wastewater function. The additional employee will allow for three, two person teams in the field, thereby improving efficiency and effectiveness. The additional employee will be paired with an existing employee to create an additional two-person team. Current staffing levels require that an individual be assigned to an existing two-person team or work alone which is quite often not desirable for various reasons such as safety or equipment limitations. 210 P a g e

211 City of Laramie Adjusted Solid Waste Fund 211 P a g e

212 City of Laramie Adjusted Solid Waste Fund I. Overview The Solid Waste Division of the Public Works Department provides solid waste collection and disposal services for the community as well as residential, business, church, and school recycling services. Services provided include daily trash collection around the community for all in-city residential properties of two dwelling units or less. There are nearly 300 commercial trash accounts that are operated five days per week; Solid Waste provides 2, 4 and 6 yard front load containers for commercial trash. Solid Waste also operates the City owned landfill, which serves the City of Laramie and surrounding rural Albany County. The division provides single stream recycling services to the community. The Solid Waste division is comprised of one administrative and three operational cost centers (collection, disposal, and diversion) that represent key activities. The Solid Waste function at the City of Laramie has undergone rigorous strategic planning in recent years, centered on implementing new programs and projects that address regulatory and environmental concerns, as well as operational efficiency. In tandem with this strategic planning, Bell and Associates was hired to assist with financial planning for solid waste services and cost of service rate adjustments. Current and future capital and operation requirements will drive the financial plan, and rates will be developed to support current and long-term needs. The Solid Waste Fund has the following cost centers: Administration Collection Disposal Diversion 212 P a g e

213 City of Laramie Adjusted Department Vision Solid Waste has been focusing on placing the improved landfill facilities into service with the least amount of disruption to the community. The Division is looking to enhance and improve upon existing services such as single stream recycling and glass recycling. Solid Waste will also look for ways to improve service to the community through the possible addition of services such as inert waste disposal. Goals for Continue to develop a high level of community satisfaction by performing excellent customer service and public relations. Continue to investigate and implement safe operating practices throughout the operation of the Solid Waste Division. The Solid Waste Division operations are consistent with City-wide goals by focusing on environmental enhancements and efficiencies and by placing state of the art facilities into operation. Accomplishments for FY Implemented credit card payments at the landfill scale house. Prepared, submitted, and received an approved Lifetime Permit for the City of Laramie Landfill. Placed the initial layer of refuse in the bottom of lined Cell 1A. Instituted operational efficiencies in the process of handling the single stream material. Added over 100 single stream recycling carts to businesses, churches, and schools. 213 P a g e

214 City of Laramie Adjusted II. Adjusted Revenue The table below summarizes forecasted changes in revenue, as well as revenue and budget history for a twoyear period. FY Actuals FY FY YTD Actuals 3/31/2015 FY Adjustments Adjusted Collection Grants and Contributions $ 405 $ - $ - $ - $ - $ - $ - Curbside Recycling Fee 416, , , , ,000 15, ,000 Collection Charges 1,061, , ,776 1,025,000 1,025,000 40,000 1,065,000 Recycling Diversion 5,486 12,000 1,735 2,500 2,500 2,000 4,500 Interest & Gain/Loss 11,691 5,000 5,680 6,000 6,000-6,000 Total Collection 1,495,751 1,398,000 1,130,920 1,433,500 1,433,500 57,000 1,490,500 Disposal Grants and Contributions 2,452,009 2,624,419 2, ,000 12,000 95, ,000 Landfill/Dump Fees 1,357, , ,446 1,200,000 1,236,000 14,000 1,250,000 Tire Recycling Fees 8,264 10,000 3,250 12,000 12,000 (4,000) 8,000 Disposal Charges 765, , , , , ,500 Interest & Gain/Loss 17,566 5,000 84,680 6,000 6,000-6,000 Miscellaneous 3,318 40,000 34,807 45,000 45,000 (5,000) 40,000 Total Disposal 4,604,046 4,079,419 1,359,445 2,146,000 2,104, ,000 2,204,500 Proceeds from Debt Issuance , , , ,000 Total Revenue & Other Sources: $ 6,099,797 $ 5,477,419 $ 2,490,364 $ 4,448,100 $ 3,748,000 $ 307,000 $ 4,055,000 Revenue by Type The compositions of the Solid Waste Fund original and adjusted revenue budgets are presented in the following graphs: 214 P a g e

215 City of Laramie Adjusted Revenue for Solid Waste is comprised almost entirely of user charges. It is easy to see the contrast between the revenue composition of the Solid Waste Fund and the revenue composition of the Water and Wastewater Utilities (the City s other enterprise operations), which have significant intergovernmental revenue sources. This difference results from there being no major capital projects, and correspondingly no intergovernmental grant sources, scheduled in Solid Waste for the upcoming year. Forecasted Changes in Solid Waste Fund Revenue Changes in revenue are illustrated in the chart below. 215 P a g e

216 City of Laramie Adjusted Major Revenue Changes An adjustment is proposed to other revenue for lease purchase proceeds for Unit 666, which is being rebudgeted from FY The forecast for charges for services revenue has been revised based on actual trends. Changes are being made to intergovernmental revenue for a SLIB consensus grant received for landfill waste containage. Revenue Trends by Category The chart below illustrates Solid Waste revenue trends by major category. In FY , there was a significant amount of intergovernmental revenue budgeted in association with the landfill improvements project. This project was completed in FY Revenue for landfill dump fees was not adjusted in FY due to incomplete information for forecasting volume, even though a rate increase was enacted by the Council. The result is that the revenue budget in FY looks low in comparison to the current biennium. Major Revenue Sources It is clear from the graphs on the preceding pages that Charges for Services is the predominant revenue source in the Solid Waste Fund. Rate payers pay for the full cost of service in Solid Waste collection and disposal unless there is grant funding to offset rate payer fees. Collection and curbside recycling charges, along with landfill dump fees, are the majority of Charges for Services. 216 P a g e

217 City of Laramie Adjusted III. Adjusted Expenditures The table below shows budget and expenditure history for two years, plus the adopted budget and adjusted budget for. Cost Center Administration FY Actuals FY FY YTD Actuals 3/13/2015 FY Adopted Adjustments Adjusted Personnel $ 125,885 $ 126,116 $ 84,929 $ 128,144 $ 131,333 $ 307 $ 131,640 Contractual Services 39,966 56,366 25,149 56,014 56,334 1,219 57,553 Materials & Supplies 6,651 1,808 1,657 8,658 9,508-9,508 Capital & Equipment - 30, Debt Service ,468-49,468 Administration Total 172, , , , ,643 1, ,169 Collection Personnel 543, , , , ,884 1, ,007 Contractual Services 70,913 82,150 53,033 85,522 85, ,890 Materials & Supplies 111, ,063 68, , , ,378 Capital & Equipment 48, ,899 30, , , ,856 Transfers 108, , , , , ,214 Debt Service 69,836 67, , , , ,414 Collection Total 952,681 1,070, ,554 1,548,234 1,101, ,347 1,273,759 Disposal Personnel 344, , , , ,119 18, ,208 Contractual Services 238, , , , , ,518 Materials & Supplies 133, ,000 69, , , ,359 Capital & Equipment 3,378,955 3,322, , , , , ,000 Transfers 108, ,884 95, , , ,700 Debt Service 151, , , , , ,738 Disposal Total 4,356,289 4,506,381 1,287,629 2,152,002 1,684, ,457 1,802,523 Recycling Personnel 59,584 57,684 32,526 48,379 49, ,841 Contractual Services 87,158 93,744 64,967 93,744 93,744-93,744 Materials & Supplies 3,786 12,000 2,778 12,300 12,608-12,608 Debt Service 80,231 82,167 82,167 82,167 82,166-82,166 Recycling Total 230, , , , , ,359 Fund Total b/f Depreciation $ 5,712,231 $ 6,037,142 $ 2,276,356 $ 4,129,642 $ 3,270,228 $ 292,582 $ 3,562, P a g e

218 City of Laramie Adjusted Adjusted Expenditures (cont.) Cost Center Other Administrative Expense FY Actuals *The adjusted budget includes rebudgets. FY FY YTD Actuals 3/13/2015 FY Adopted Adjustments Variance Analysis The Solid Waste Division has seen a slight decrease in recent years in the areas of vehicle maintenance and operating supplies. This is likely attributable to efficient maintenance of equipment and an appropriate replacement schedule. Adjusted Admin Depreciation ,071 14,196-14,196 Collection Depreciation 214, , , , ,402 Disposal Depreciation 514, , , , , ,042 Recycling Depreciation 64,636 32,318-64,636 64,636-64,636 Depreciation Total 793, , , , ,000 1,173,276 Landfill Closure Liability 127,522 46,803 35,102 46,803 46,803-46,803 Fund Total incl. Depreciation $ 6,632,991 $ 6,796,353 $ 2,311,458 $ 4,989,235 $ 4,189,307 $ 593,582 $ 4,782,889 As indicated by the graph below, most Solid Waste expenditure categories have remained fairly constant. The main source of variation comes from budgeted capital expenditures. 218 P a g e

219 City of Laramie Adjusted The composition of the adopted budget for is illustrated graphically below: Capital and equipment is a relatively small proportion of the adopted budget for the Solid Waste Fund. It is easy to see the contrast between the expenditure composition of the Solid Waste Fund and the expenditures composition of the Utility Fund (including water and wastewater, the City s other enterprise operations), which have significant capital and equipment budgets. This difference results from there being no major capital projects, and correspondingly no intergovernmental grant sources, scheduled in Solid Waste for the upcoming biennium. The composition of the adjusted expenditure budget for is illustrated graphically below: 219 P a g e

220 City of Laramie Adjusted IV. Adjusted adjustments total $292,582 for the Solid Waste Fund, not including depreciation. As the chart below indicates, most of the supplementals relate to capital and equipment. There is a recommendation for a temporary seasonal position to be added at the landfill to collect litter. This position is necessary to comply with the Department of Environmental Quality (DEQ) approved Landfill Operating permit. This position's primary function is to control and collect windblown litter on and off-site. The requested funds will pay for two FTEs for four months each. Capital supplemental adjustments are for project and equipment rebudgets. Other adjustments include centrally budgeted supplementals, which are detailed on pages P a g e

221 City of Laramie Adjusted V. Solid Waste Fund Resources The information below is taken directly from the Financial Outlook report, which is prepared after fiscal year end for the City management, the City Council, and the public. Please refer to the following page for information about this report. Fund Resources at Fiscal Year End Financial Outlook Report 221 P a g e

222 City of Laramie Adjusted Available Fund Balance The fund balance information displayed on the previous page for the Solid Waste Fund is presented using the current financial resources measurement focus, which is the same as on Fund-basis statements in the Comprehensive Annual Financial Report (CAFR). This measurement focus includes only current assets and liabilities on the balance sheet and focuses on available and spendable resources, rather than all assets and liabilities. This approach mirrors the way in which the City assesses available resources during the budget planning cycle. If the City included all assets (i.e. spendable assets like cash and non-spendable assets like infrastructure and buildings) the resources used in planning would be grossly inflated. Capital and equipment assets are only available resources upon sale, as is the case with a trade-in item or land sale, or upon liquidation of an organization. The components of fund balance have the following definitions: Nonspendable: Cannot be spent due to form or because they must be maintained intact Restricted: Externally enforceable limitations exist for the use of these resources Committed: Self-imposed limitations exist that were enacted at the highest level of decision making Assigned: Limitations exist that result from internally assigning resources for an intended use Unassigned: Remaining resources after all other categories are accounted for Days of Operation Reserve An operating reserve is the amount available to stabilize a government s finances by providing a cushion against future unexpected cash flow shortages, expenses, or losses. It is similar to an individual having a rainy day savings account. The City s reserve policy requires 3-6 months of the annual budget in unassigned fund balance or net assets. The Solid Waste Fund had 3.3 months in reserve at fiscal year-end P a g e

223 City of Laramie Adjusted Summary of Funding requests must be balanced with incoming revenue or cash reserves. The process of evaluating available resources is referred to as funding the budget. Funding resources and adjusted budgets are summarized below, and an increase or decrease in cash reserves is then shown for the period. This increase or decrease should not be mistaken as a period end balance; it is simply the change in cash reserves attributable to this period s budget activity. Adjusted Fiscal Year Total Adjusted Revenue $ 4,055,000 Total Adjusted Funding Resources $ 4,055,000 Total Adjusted, excluding depreciation & landfill closure $ 3,562,810 Total Increase in Period Cash Reserves $ 492, P a g e

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225 City of Laramie Adjusted Summary of Adjusted Solid Waste Fund Suppls. 225 P a g e

226 City of Laramie Adjusted Summary of Supplemental Adjustments by Department The table presented on the following pages outlines both the adopted budget and adjustments for each cost center. Totals are presented by expenditures type. Expenditures by Major Activity: FY 2016 Adopted Adjustments to the FY 2016 Operating Capital Project & Equipment Adopted Resolution Supplemental Personnel Requests Supplemental Operating Requests Centrally ed & Operating Rebudgets Operating Requests Subtotal Administration $ 246,643 $ - $ 246,643 $ - $ 1,002 $ 524 $ 1,526 Collection 1,101,412-1,101, ,491 1,491 Disposal 1,434, ,000 1,684,066 16,544-1,913 18,457 Recycling/Diversion 238, , Major Expenditures Total $ 3,020,228 $ 250,000 $ 3,270,228 $ 16,544 $ 1,002 $ 4,180 $ 21,726 Depreciation - Memo Administration $ - $ 14,196 $ 14,196 $ - $ - $ - $ - Collection - 249, , Disposal - 544, , , ,000 Disposal - Landfill Closure - 46,803 46, Recycling/Diversion - 64,636 64, Total Depreciation - Memo $ - $ 919,079 $ 919,079 $ - $ - $ 301,000 $ 301, P a g e

227 City of Laramie Adjusted Adjustments to the FY 2016 Supplemental Capital Projects Capital Project & Equipment Rebudgets Supplemental Equipment Supplemental Fleet Vehicles & Equipment Total Adjusted $ - $ - $ - $ - $ 248, , ,273, , ,802, ,359 $ - $ 270,856 $ - $ - $ 3,562,810 $ - $ - $ - $ - $ 14, , , , ,636 $ - $ - $ - $ - $ 1,220, P a g e

228 City of Laramie Adjusted Solid Waste Fund Supplemental Adjustments Operating, Equipment, & Fleet Adjustments for operating and equipment are presented below. Subtotals are presented by both cost center and type of request (operating, equipment, fleet, or rebudgets related to these categories.) Supplemental Request Title Description of Request Council Goals and/or Policy Justification FY 2016 Adjustments Timekeeping Software This request is for the Solid Waste Fund's share, Implementation - based on number of authorized FTEs, of the annual Executime - Ongoing software license for timekeeping software. licensing costs - Solid Waste Fund Share City-wide process efficiency improvement 1,002 Administration Total Operating Adjustments $ 1,002 Rebudget - Unit 666 Replacement Replacement of Unit 666, a collection truck, was approved in the FY budget. This funding needs to be rebudgeted in. Council has awarded the bid on the equipment, but delivery is delayed. Purchase replacement units for City fleet in accordance with schedule managed by Fleet Committee. 170,856 Collection Total Fleet Adjustments $ 170,856 Solid Waste Fund Supplemental Adjustments Capital Projects Adjustments for capital projects are presented in detail on pages , along with summaries of the Citywide plans for capital projects, equipment, and fleet. Capital project rebudgets for the Solid Waste Fund total $100,000; the supplementals for rebudgets represent the carry forward of previously appropriated project funds. There are no capital project supplemental requests for in this Fund. The total adjusted budget for capital projects includes only rebudgets in this fund. 228 P a g e

229 City of Laramie Adjusted Solid Waste Fund Personnel Adjustments Adjustments for personnel are detailed in this section. CITY OF LARAMIE SUPPLEMENTAL BUDGET GENERAL PERSONNEL SUPPLEMENTAL REQUEST Position Title: Department: Cost Center: Landfill Laborer Public Works Solid Waste Disposal PERSONNEL SECTION: FULL-TIME & PART-TIME BENEFITTED REQUESTS SEASONAL / TEMPORARY / PROVISIONAL REQUESTS Office Assistant Title: Landfill Laborer FTE:.2 Pay Range: FTE: Pay Range: Pay Rate/Hour: $10.15/Hr #Hrs/Pay Period: # Pay Periods: Annual Salary: $ - Annual Salary: $ 15,000 Annual Overtime: $ - Annual Overtime: $ - Total Salary (Annual Salary + Overtime): $ - Total Salary (Annual Salary + Overtime): $ 15,000 Workers' Comp $ - Workers' Comp $ 396 FICA $ - FICA $ 1,148 Pension (non-police/non-fire) $ - Total Cost (Total Salary + Benefits): $ 16,544 Medical $ - Life $ - LTD $ - Total Cost (Total Salary + Benefits): $ - OTHER OPERATIONAL COSTS ASSOCIATED WITH THIS POSITION Account Description Cost TOTAL OTHER OPERATIONAL COSTS: $ - TOTAL SUPPLEMENTAL PERSONNEL REQUEST: $ 16,544 Describe why position is necessary. This position is necessary to comply with the DEQ approved Landfill Operating permit. This position's primary function is to control and collect windblown litter on and off-site. The requested funds will pay for two FTE's for four months each. 229 P a g e

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231 City of Laramie Adjusted Funds Adopted for 231 P a g e

232 City of Laramie Adjusted Funds Adopted for The City has other funds that are established for tracking certain types of activities, like economic development, E911, health insurance, and the cemetery trust fund. The budgets for these funds are recommended and adopted on an annual basis. The City also has capital funds, like the SPT funds and the Parks and Recreation Development Fund, for which funds are appropriated annually. A summary of projected revenue and adopted expenditures is presented for each annually adopted fund in the pages that follow. Economic Development Fund This fund, as the name suggests, accounts for the City s economic development initiatives and programs, including related grants and loans. However, the City does have other economic development projects in its General Fund and Major Capital Construction Fund adopted budgets. Projected Revenue The table below presents the projected revenue for, along with budget and revenue history for two years. Revenues FY Actuals FY FY YTD Actuals 3/13/2015 FY Projected Revenue Misc. Revenue $ - $ - $ 24,355 $ - $ 28,669 Trihydro Building Rent 55,500 55,500 37,000 55,500 55,500 Happy Jack Software Rent Basic Beginnings Lease 20,000 20,000 14,000-20,000 Unrealized Gain 36 - (9) - - Interest Income 4,754 5, General Fund Transfer - - 2,573, Total Revenue Sources $ 80,290 $ 80,625 $ 2,649,733 $ 55,550 $ 104,269 In FY , the Laramie Technology Building, located in Laramie Rivers Business Park, was sold to Wyoming Game and Fish. This building was jointly managed by the City and the Laramie Economic Development Corporation (LEDC) pursuant to a 2009 Memorandum of Understanding (MOU). The City received proceeds from the sale of approximately $2.993 million. These funds are restricted in use per the terms of an agreement between the City and LEDC dated May 2014, which states that the proceeds will be used to design, construct, maintain and promote a new commercial building in the Cirrus Sky Tech Park. The City is managing these funds accordingly. 232 P a g e

233 City of Laramie Adjusted Adopted Expenditures The following table includes adopted expenditures for, as well as budget and expenditure history for two years. Expenditures FY Actuals FY FY YTD Actuals 3/13/2015 FY Professional & Consulting $ - $ - $ 30,863 $ 60,000 $ - Investment Fees Loan Disbursements/Econ Dev - 100,000 30,000 30,000 Daycare Loan Recapture Reserve & Disbursements - 43,548 65,529 23,000 General Fund Transfer 8, Transfer to Capital Projects Fund 199, , ,000 Principal ,474 Interest ,195 Major Expenditures Total $ 208,282 $ 343,411 $ 30,863 $ 155,529 $ 581,669 Adopted Capital Projects There is one major request in the economic development fund for $500,000 to fund the design of a building to be constructed in Cirrus Sky Tech Park, as defined under the terms of an agreement with LEDC (see previous page). E-911 Fund This fund is established to account for revenue and expenditures related to the Laramie and Albany County Records and Communications Center (LARC). Projected Revenue The table below presents the projected revenue for, along with budget and revenue history for two years. Revenues FY Actuals FY FY YTD Actuals 3/13/2015 FY Projected Revenue Communication E911 $ 281,671 $ 280,000 $ 182,804 $ 285,000 $ 285,000 State of WY - SLIB State of WY - PSCC Unrealized Gain/Loss 4, Misc Misc. Lease Revenue ,000 Interest Income 2,848 3,500 2,762 1,500 1,500 Total Revenue Sources $ 289,177 $ 283,500 $ 185,694 $ 286,500 $ 726, P a g e

234 City of Laramie Adjusted Adopted Expenditures The following table includes adopted expenditures for, as well as budget and expenditure history for two years. Expenditures FY Actuals FY FY YTD Actuals 3/13/2015 FY Professional/Consulting $ 15,150 $ 15,150 $ 15,150 $ 15,150 $ 16,000 Telephone E911 37,946 37,000 25,277 37,000 39,000 Maintenance Agreements 35,699 75,000-50,000 45,000 Mach. & Equipment Repair - 10,000-15,000 10,000 New Machinery & Equipment ,000 Replacement Machinery & Equipment - 5,000-10, ,000 Capital Projects Principal 83,378 85, ,052 Interest 1,120 1, ,400 Major Expenditures Total $ 173,293 $ 229,735 $ 40,427 $ 127,150 $ 917,452 Adopted Equipment There are several adjustments for equipment in, which are detailed below. This information is also included in the capital expenditure section of this book on pages Equipment Name Description FY 2016 Supplementals 911 Phone System Replacement of 911 Telephone System won't be completed in FY ,000 Dispatch Phones Recording System Emergency Dispatch Center Radios Replace dispatche phone recording system. 110,000 In 2014 Albany County Emergency Agency (ACEMA) secured grant fudning that coverd a portion of the cost to put in radio consoles at a new emergency dispatch center at Fire Station #3. The gran tdid not fully cover the cost of the project and ACEMA apprached the LARC Advisory Board with a request for additional funding. The Board agreed to supplement the project with up to $100,000 for E911 funds. the funds will be dedicated solely to the installation of radio consoles in the Emergency Dispatch Center. 100,000 E911 Fund Total $ 710, P a g e

235 City of Laramie Adjusted Health Insurance Fund This fund is an internal service fund established to account for the financing of employee health insurance. Projected Revenue The table below presents the projected revenue for, along with budget and revenue history for two years. Revenues FY Actuals FY FY YTD Actuals 3/13/2015 FY Projected Revenue Stop Loss $ 290,724 $ 125,000 $ 53,445 $ 150,000 $ 150,000 BCBS Refunds 7,266 5,000 2,276 7,500 7,500 Employer/Employee Contributions 2,583,846 2,500,000 1,799,838 2,600,000 2,600,000 Misc. Income 5, Unrealized Gain/Loss 23,829-51, Interest Income 51,513 40,000 32,416 40,000 55,000 Interfund Transfer - General Fund Total Revenue Sources $ 2,962,709 $ 2,670,000 $ 1,939,195 $ 2,797,500 $ 2,812,500 Adopted Expenditures The following table includes adopted expenditures for, as well as budget and expenditure history for two years. Expenditures FY Actuals FY FY YTD Actuals 3/13/2015 FY Employee Health Claims $ 2,460,949 $ 2,750,000 $ 1,902,367 $ 2,700,000 $ 2,700,000 Cobra Health Fair 3,702 6, ,500 17,500 Professional & Consulting 10,000 16,000 7,500 15,000 15,000 Miscellaneous 280, , , , ,000 Investment Fees Admin Plan Fee 14,570 20,000 9,325 16,320 16,500 Major Expenditures Total $ 2,769,578 $ 3,128,000 $ 2,503,441 $ 3,082,740 $ 3,091, P a g e

236 City of Laramie Adjusted Cemetery Trust Fund This fund is a fiduciary fund that accounts for amounts held for the cemetery for the preservation and expansion of lots. Projected Revenue The table below presents the projected revenue for, along with budget and revenue history for two years. Revenues FY Actuals FY FY YTD Actuals 3/13/2015 FY Projected Revenue Lot Sales $ - $ - $ - $ - $ - Cemetery Prep Care Contracts 6,830 7,000 7,260 5,000 6,000 Funeral Service/Filing Fees Unrealized Gain/Loss 2,331-21, Interest Income 14,185 10,000 8,383 10,000 10,000 Interest Income - Lot Sales Total Revenue Sources $ 23,346 $ 17,000 $ 36,798 $ 15,000 $ 16,000 Adopted Expenditures The following table includes adopted expenditures for, as well as budget and expenditure history for two years. Expenditures FY Actuals FY FY YTD Actuals 3/13/2015 FY Cemetery Lot Buy Back $ 2,230 $ 4,500 $ 415 $ 3,000 $ 3,000 Other Improvement Capital Improvements Interfund Transfer 10,000 10,000 5,625 7,500 10,000 Major Expenditures Total $ 12,230 $ 14,500 $ 6,040 $ 10,500 $ 13, P a g e

237 City of Laramie Adjusted P&R Development Fund Adjusted Expenditures 237 P a g e

238 City of Laramie Adjusted Parks & Recreation Development Fund The Parks and Recreation Development Fund is a capital fund comprised of parks and recreation projects and community projects funded primarily with the assistance of Recreation Mill distributions from the Albany County Recreation Mill Board (ACRB). Projected Revenue and Adopted Expenditures The table below shows capital projects and community project distributions adopted for this fund in. Expenditures are presented in the first set of columns, marked in orange, and revenue is noted in the last columns, which are marked in blue. Project Description Project Expenditures FY TTD Project Expenditures to Date FY TTD Rebudget Cowboy Field Infield Reconstruction 149,250 $ - $ 149,250 $ - $ 149,250 Little League Complex Fence Replacement 104, ,937 (50,000) 54,937 Jacoby Golf Course Rural Trail Development 50,000-50,000 98, ,000 Greater Big Brothers/Big Sisters of WY 20,000-20, Laramie Girls Softball-Safety Equipment 9,063-9, Laramie Youth Baseball-Backstop Netting 5,482-5, Laramie Rifle Range Road Improvement 8,425 (4,555) 3, Laramie RR Depot Assn - Depot Lot Survey 7,500 (7,500) Laramie Barnstormers RCM Club - Runway 7,000 (3,615) 3, Snow Train Project 20,000 (2,000) 18, First Tee Program 9,720-9, Optimist Park Development Rage and Shock Youth BB ,200 7,200 Laramie Soccer Assn ,811 11,811 Laramie Youth Baseball ,155 7,155 Laramie Barnstormers ,000 3,000 Laramie Early Learning Cooperative ,507 7,507 Laramie Rifle Range ,715 9,715 Laramie RR Depot Board ,000 20,000 Laramie Blizzard Soccer ,960 12,960 Laramie Main Street Alliance ,488 11,488 UW Athletics & Alpine Tennis Assn ,000 70,000 Greater Big Brothers/Big Sisters of WY ,000 25,000 Laramie Amateur Hockey Club ,250 14,250 Parks & Rec Development Fund Total $ 391,377 $ (17,670) $ 373,707 $ 248,086 $ 552, P a g e

239 City of Laramie Adjusted Project Expenditures FY FY FY Total Project Funding Project Revenue Revenue Received to Funding Sources Date Projected Revenue $ - $ - $ - $ 149,250 $50,000 ACRB, $48,000 Daniels Fund $ 98,000 $ - 50, ,937 $50,000 ACRB, $1,200 Laramie Youth BB 50,000 1, ,000 $50K ACRB, $48,000 General Fund 50, ,000 $20K ACRB 20, ,063 $9,063 ACRB 9, ,482 $5,482 ACRB 5, ,425 $8,425 ACRB 8, ,500 $7,500 ACRB 7, ,000 $7,000 ACRB 7,000-20,000 $20,000 ACRB 20,000-9,720 $9,720 ACRB 9, , , ,566 TBD ,200 ACRB $7,200-7, ,811 ACRB $11,811-11, ,155 ACRB $7,155-7, ,000 ACRB $3,000-3, ,507 ACRB $7,507-7, ,715 ACRB $9,715-9, ,000 ACRB $20,000-20, ,960 ACRB $12,960-12, ,488 ACRB $11,488-11, ,000 ACRB $35,000, $35,000 General Fund - 35, ,000 ACRB $25,000-25, ,250 ACRB $14,250-14,250 $ 479,566 $ 167,000 $ - $ 1,286,029 $ 285,220 $ 166, P a g e

240 City of Laramie Adjusted Supplemental Capital Projects & City Sponsored Recreation Mill Grants The following are new supplementals for. Rebudgets are excluded from this presentation and total $373,707. Detail for rebudgets can be found in the capital expenditure section of this book on pages Project Title Little League Complex Fence Replacement Jacoby Golf Course Rural Trail Development Greater Big Brothers/Big Sisters of Wyoming Description The fence around the little league complex is over 50 years old and is in need of replacement primarily for safety concerns. This project is being phased between FY 2016 and FY 2017, based on priority completion rankings from the Parks, Trees, and Recreation Advisory Board. This request is to adjust the project budget for phasing. This project is for the development of a rural trail east and adjacent to Jacoby Golf Course. The property is owned by UW and the City is currently negotiating a license agreement for the trail development. This project is being phased between FY 2016 and FY 2017, based on priority completion rankings from the Parks, Trees, and Recreation Advisory Board. This request is to adjust the project budget for phasing. An Albany County Recreation Board (ACRB) pass through grant in support of Big Brothers/Big Sisters recreation fees, supplies, equipment, events, and staff time. FY 2016 Supplementals (50,000) 98,000 25,000 Rage and Shock Youth BB Basketball equipment including 6 portable goals and youth basketball jerseys funded by an ACRB request. 7,200 Laramie Soccer Assn 375 youth soccer balls, field user fees, and youth soccer jerseys funded by an ACRB request. 11,811 Laramie Youth Baseball Backstop and dugout padding on Little League youth baseball fields funded by an ACRB request. 7,155 Laramie Barnstormers Laramie Early Learning Cooperative Outdoor shelter, safety fencing, spectator seating and second runway improvements funded by an ACRB request. Public preschool program educational equipment funded by an ACRB request. 7,507 Laramie Rifle Range Three additional pistol shooting bays funded by an ACRB request. 9,715 Laramie RR Depot Board Rebuilding of brick pavers around Depot building funded by an ACRB request. 20,000 Laramie Blizzard Soccer Indoor soccer facility wall padding panels funded by an ACRB request. 12,960 Laramie Main Street Alliance UW Athletics & Alpine Tennis Assn Laramie Amateur Hockey Club Parks and Recreation Development Fund Total 90 additional bike racks for downtown Laramie funded by an ACRB request. 11,488 Re-surfacing of 8 outdoor tennis courts at UW recreation area funded by an ACRB request. 70,000 Youth hockey initiation program ice time fees, and replacement equipment funded by an ACRB request. $ 3,000 14, , P a g e

241 City of Laramie Adjusted SPT Funds SPT Funds account for the proceeds of specific purpose taxes approved by Albany County voters for certain purposes. The City has two SPT Funds currently related to the 2002 and 2010 tax approval. SPT 2002 Fund Summary of SPT 2002 SPT Tax Defeasance Remaining SPT 2002 funds held by the trustee were distributed in fiscal years 2012 and A summary of the defeasance is presented below. Funds must be used for improvements on the projects approved in the 2002 tax. Project Trust Disbursement County Overcollection Disbursement Total City Reimbursement City Hall $ 158,732 $ 51,634 $ 210,366 Recreation Center 1,636, ,823 2,149,205 Outdoor Pool - 25,817 25,817 Ice Arena 190,534 61, ,494 East Side Tank 884, ,892 1,173,401 Recreation Center Endowment 238, , ,746 Historic Downtown 89,429 38, ,155 Streets/Waterline 540, , ,610 Total SPT Defeasance Proceeds $ 3,738,320 $ 1,315,473 $ 5,053,793 Adopted Expenditures The SPT 2002 defeasance proceeds are restricted for projects approved by the 2002 tax. This Fund, like the other SPT Fund, is only adopted for one year. Project FY TTD Project Expenditures to Date TTD Rebudget City Hall $ 410,366 $ (5,683) $ 404,683 $ (200,000) $ 204,683 Recreation Center 2,149,205 (1,170,376) 978, ,829 Outdoor Pool 25,817 (10,521) 15,296-15,296 Ice Arena 252,494 (223,472) 29,022-29,022 East Side Tank 1,173,401 (7,500) 1,165,901-1,165,901 Recreation Center Endowment Rec Center Endowment - Addition 341,746 (341,746) Historic Downtown Downtown Electrical - Phase B Rebudget 128,155 (128,155) Streets/Waterline Cleveland Street Improvements 239, , ,449 Street/Waterline 111, , ,202 Street Reconstruction - Mill Street 421, , ,959 Major Expenditures Total $ 5,253,793 $ (1,887,453) $ 3,366,341 $ (200,000) $ 3,166, P a g e

242 City of Laramie Adjusted SPT 2010 Fund Projected Revenue The table below presented projected revenue for, along with budget and revenue history for two years. Revenues FY Actuals FY FY YTD Actuals 3/13/2015 FY Projected Revenue Sales tax - bonded $ 3,187,349 $ 2,800,000 $ 2,072,321 $ 2,850,000 $ 2,850,000 Sales tax - non bonded 167, , , , ,000 Interest 1,677 5,000 1, ,000 Miscellaneous Income 40, Total Revenue Sources $ 3,397,296 $ 2,965,000 $ 2,182,555 $ 3,010,500 $ 3,015,000 Adopted Expenditures The following table includes adopted expenditures for, as well as budget and expenditure history for two years. TTD Project Funded Projects Total Funding Expenditures FY Rebudget Street Construction $ 4,750,000 $ (4,681,026) $ 68,974 $ 68,974 Water Lines 8,140,750 (7,761,628) 379, ,122 Waste Water Lines 6,000,000 (5,668,242) 331, ,758 Landfill 3,450,000 (3,450,000) - - SPT 2010 Bonded Projects 22,340,750 (21,560,896) 779, ,854 CAPP Wellheads & Monitoring* 766, , ,047 SPT 2010 Un-bonded Projects 766, , ,047 Debt Service ,390,375 Major Expenditures Total $ 23,106,797 $ (21,560,896) $ 1,545,901 $ 3,936,276 *The CAPP wellhead & monitoring project is listed at projected total collections to date through. The City executed a bonding for specific tax purposes in which the following projects were bonded: $4,750,000 for the planning, design, construction, and maintenance of street improvements $8,140,750 for the planning, design, construction, and improvements of the City s water infrastructure $6,000,000 for the planning, design, construction, and improvements of the City s wastewater infrastructure $3,450,000 for the planning, design, construction, and improvements for the solid waste disposal facilities The City has one un-bonded project in the amount of $1,000,000 for improvements and maintenance that protect the well head properties in Zone 1 and the vulnerable features in Zone 2, as defined by the 2008 Casper Aquifer Protection Plan. These funds may also be used for the acquisition of property and construction of fencing surrounding the well heads in Zone 1 and property containing vulnerable features in Zone P a g e

243 City of Laramie Adjusted Adjusted Capital Plan 243 P a g e

244 City of Laramie Adjusted Capital Expenditures I. Overview City of Laramie capital project, equipment, and fleet requests are funded in operational funds the General Fund, Recreation Center Fund, Utility Fund, and Solid Waste Fund as well as in the Capital Funds (Major Capital Construction Fund, Parks & Recreation Development Fund, and the SPT Funds). For more information on capital expenditure planning, see the Capital Requests section on page 26. The City has a long-term plan for capital projects, equipment, and fleet requirements. This plan is assessed at the beginning of each biennium. This section of the supplemental budget publication includes summary-level and detailed information supporting the City s capital, equipment, and fleet plans. Information is organized by fund and is presented in the following order: General Fund Recreation Center Fund E-911 Fund Major Capital Construction Fund Parks & Recreation Development Fund SPT Funds Utility Fund - Water & Wastewater Solid Waste Fund 244 P a g e

245 City of Laramie Adjusted For each fund, a summary of capital projects, equipment, and fleet is presented for a 10-year (capital projects) or 5-year (equipment and fleet) period. Then, detail is provided for projects, equipment, and fleet with adjusted, supplemental, or adopted appropriations in. There are a few key terms worth noting that apply throughout the capital section of this book: Adopted This phrase refers to appropriations already approved in the biennium budget for FY and FY These amounts are not part of the recommended supplemental budget. Rebudgets The City uses the term rebudgets to refer to budgetary encumbrances that are transferred between periods. Encumbrances are used for capital and certain equipment items. Rebudgets do not increase total spending authority; rather, they transfer spending authority between periods. Cash is assigned and moved into the next period for funding of rebudget items. Supplementals This label applies to new budget recommendations in for funds already appropriated for the biennium. Recommended Supplemental This phrase refers to the adjustments recommended to the appropriated budget and is calculated by adding supplementals and project rebudgets. Adjusted This label represents the recommended total project budget inclusive of the recommended supplemental budget and is used for Funds appropriated biennally. Recommended This phrase refers to the budget recommendations for funds appropriated annually. 245 P a g e

246 City of Laramie Adjusted Capital Expenditures by Fund Presented on the next two pages is a summary of all capital expenditures appropriated in the FY and FY Biennium, as well as the adjusted and supplemental budgets for. FY Adopted Adopted Adjustments Adjusted General Fund Capital Projects & Studies $ 3,757,133 $ 1,716,315 $ 2,976,980 4,693,295 Equipment 441, ,461 67, ,761 Fleet Vehicles & Equipment 1,642, ,256 2,421,150 2,496,406 General Fund Total 5,841,328 3,093,032 5,465,430 7,653,462 Recreation Center Fund Equipment 52,850 48,250 (28,375) 19,875 Recreation Center Fund Total 52,850 48,250 (28,375) 19,875 Enterprise Funds Utility Fund Capital Projects & Studies 19,896,754 15,053,827 (254,359) 14,799,468 Equipment 428, , ,238 Fleet Vehicles & Equipment 192, , ,729 Water Fund Total 20,518,142 15,725,565 (254,359) 15,499,435 Capital Projects & Studies 10,303,489 5,305,150 9,242,416 14,547,566 Equipment 190,000 99,875-99,875 Fleet Vehicles & Equipment 70, , ,129 Waste Water Fund Total 10,563,739 5,739,154 9,242,416 14,981,570 Utility Fund Total 31,081,881 21,464,719 8,988,057 30,481,005 Solid Waste Fund Capital Projects & Studies 20, , ,000 Fleet Vehicles & Equipment 974, , , ,856 Solid Waste Fund Total 994, , , ,856 Enterprise Funds Total 32,076,481 21,714,719 9,258,913 31,001,861 Major Capital Construction Fund Capital Projects & Studies 24,567,469 8,294,876 14,468,666 22,763,542 Major Capital Constr. Fund 24,567,469 8,294,876 14,468,666 22,763, P a g e

247 City of Laramie Adjusted Capital expenditures by Fund (cont.) FY Adopted Adopted Adjustments Adjusted Parks & Rec Development Fund Capital Projects & City Sponsored 313, ,273 Recreation Mill Grants Parks & Rec Dev Fund Total 313, ,273 E911 Fund Equipment ,000 E911 Fund Total ,000 SPT 2002 Capital Projects & Studies 4,711, ,166,341 SPT 2002 Total 4,711, ,166,341 SPT 2010 Capital Projects & Studies 4,386, ,936,276 SPT 2010 Total 4,386, ,936,276 All Funds Total $ 71,949,774 $ 33,150,877 $ 29,164,634 $ 69,803,630 The chart below illustrates the adopted and adjusted capital expenditures by fund for. In this chart, the total adjusted budget is used for funds appropriated for the biennium. 247 P a g e