How to Read the Budget

Transcription

1 How to Read the Budget Identifies the overall mission of the department or division Describes the actions to be taken to fulfill the general goal, including services, programs or projects to be completed during the budget term Current Two Year Budget Proposed Two Year Budget Documents the actual and projected results of the services delivered to the community and provides a basis for assessing service/program effectiveness Historical audited financials for the previously completed fiscal year Original Adopted Budget Adopted budget PLUS budget amendments made throughout the current fiscal year (7/1/14 6/30/15) 1

2 How to Read the Budget Sources of income received by the City Budget Document shows two year history (FY 14 and FY 15) as compared to the proposed twoyear budget (FY 16 and FY 17) Uses of income; monies spent on service delivery Salaries and benefits where personnel are assigned to the given divisional budget; however, some divisional budgets do not have a personnel component BOLD rows represent subtotals for each expenditure type Costs to the City to support divisional activities including consumable materials, utilities, training, supplies and services provided by other agencies Charges for services and capital equipment provided by the centrally managed fleet, equipment, facilities and IT divisions 2

3 How to Read the Budget Fund # Dept # Identifies full-time specific positions and percentage charged to the divisions for the fiscal years listed 3

4 Full Time Position Listing Department Full Time Position FY 15 FY 16 FY17 Administration City Administrator City Clerk Office Assistant I/II Public Information Officer Secretary to the City Administrator Administration Total Community Development Building Inspector I/II Building Plan Check Engineer Chemical Control Specialist II Code Enforcement Officer Community Development Director Deputy Fire Marshal Development Center Manager Fire Marshal HCD Coordinator HCD Technician II Office Assistant I/II Permit Technician Planner I/II Planning Division Manager Planning Technician Senior Planner Community Development Total Facility Services Custodian Facilities Maintenance Specialist Facilities Superintendent Senior Custodian Facility Services Total Finance Accountant II Accounting Assistant I/II Accounting Technician Assistant Finance Director Budget Analyst Finance Director Puchasing Coordinator Revenue Officer Supervising Accounting Technician Finance Total Fire Fire Captain Fire Chief Fire Division Chief Fire Engineer Firefighter/Paramedic Fire Admin Technician Fire Total Fleet Services Equipment Mechanic Fleet Superintendent Fleet Total

5 Full Time Position Listing Human Resources H.R. Analyst H.R. Assistant II H.R. Director/Risk Manager H.R. Technician I Human Resources Total Information Technology Information Tech I Information Tech Manager Public Safety Systems Administrator Systems Administrator Information Technology Total Police Administrative Secretary Captain Community Service Officer Corporal Crime Analyst/Records, Property & Evidence Manager Detention Services Officer Multi-Service Officer Office Assistant I/II P.S. Communicator P.S. Communicator Supervisor Police Chief Police Officer Police Records Technician I/II Property & Evidence Technician PSC Trainee Sergeant Sr. P.S. Communicator Sr. Police Records Technician Youth Task Force Coordinator Police Total Public Works Budget Analyst Engineer I Engineering Tech/Inspector II/III Maintenance Worker I/II Office Assistant I/II Public Works Director/City Engineer Senior Environmental Engineer Operations Services Supervisor Senior Civil Engineer Senior Maintenance Worker Public Works Total Recreation Administrative Secretary Office Assistant I/II Recreation Coordinator Recreation Director Recreation Supervisor Recreation Total Grand Total

6 CITY OF GILROY FUND ANALYSIS FY 16 & 17 PROJECTED PROJECTED PROJECTED 6/30/15 6/30/16 6/30/17 FUND FY2016 FY2016 FUND FY2017 FY2017 FUND FUND DESCRIPTION BALANCE REVENUE EXPENSE BALANCE REVENUE EXPENSE BALANCE 100 GENERAL FUND 20,145,006 48,015,671 47,990,486 19,820,191 48,252,857 48,229,377 19,843, SIDEWALK REPAIR RESERVE 986, , , , , , , LIBRARY RESERVE 25, , , GAS TAX , , , , , , , GAS TAX , , , , , , , GAS TAX , , , , , , , GAS TAX ,663 7,537 7,500 3,700 7,537 7,500 3, GAS TAX ,719, ,987 1,800, , , , , TRANSPORT MOBILITY GRANTS 0 2,580,300 2,580, ,600,000 4,600, VEHICLE REGISTRATION FEE 394, , ,000 55, , , , CALGRIP SO. COUNTY ONE GRANT 0 650, , , , OFFICE OF TRAFFIC SAFETY GRANT 0 330, , , , POLICE JAG GRANT E BYRNE (0) 15,800 15,800 (0) 15,800 15,800 (0) 239 FEDERAL ASSET SEIZURE 53,494 66,000 10, ,494 66,000 10, , CALGRIP REACH GRANT 70, , ,995 70, , POLICE SPECIAL GRANTS 0 5,592 5, ,687 26, STATE BLOCK GRANT 0 100, , , , SPECIAL ENFORCEMENT 127,672 1,200 22, ,872 1,200 22,000 86, PROP 172 SALES TAX 13, , ,282 13, , ,029 1, COMMUNITY DEV. BLOCK GRANT 778, ,255 1,029, , , , , CDBG HOUSING TRUST FUND 3,243, , ,441 3,143, , ,125 3,032, DEER PARK CFD 24,758 15,551 8,214 32,095 16,237 18,957 29, CFD CITYWIDE 7, ,126 39, , , , , REACT TASK FORCE 0 193, , , , FIRE SPECIAL GRANTS 17, , , GOLF COURSE RECREATION (526,759) 45,142 0 (481,617) 45,866 0 (435,751) 290 RECREATION 6,666 3,259,075 3,259,075 6,666 3,293,241 3,293,241 6, CAPITAL PROJECTS 0 23,082 23, ,082 23, GILROY COMMUNITY LIBRARY 356, , , STORM DRAIN DEVELOPMENT 413,644 76, , , ,935 5, , UTILITY UNDERGROUND DEVELOP. 7, , , STREET TREE DEVELOPMENT 100,915 1,998 5,223 97,690 1,950 5,261 94, TRAFFIC IMPACT 3,710,394 7,127,964 10,541, ,208 7,628,971 4,804,460 3,121, SEWER DEVELOPMENT (479,577) 5,720,035 2,123,646 3,116,812 4,567,608 1,789,463 5,894, WATER DEVELOPMENT 1,466,614 1,653, ,611 2,475,760 1,332, ,318 3,679, PUBLIC FACILITIES IMPACT (7,396,527) 11,250,573 6,832,440 (2,978,394) 9,643,442 5,025,603 1,639, DOWNTOWN STREETSCAPE 86, , , DOWNTOWN IMPROVEMENTS 72, ,726 (2,152) (1,652) 499 BANK INTEREST 0 60,000 60, ,000 60, GILROY COMMUNITY LIBRARY 1,328,285 2,112,269 2,112,269 1,328,285 2,110,155 2,110,155 1,328, CA ENERGY COMMISSION 0 71,400 71, ,400 71, LEASE REVENUE BONDS ,148 1,842,151 1,841, ,630 1,839,351 1,838, , LEASE REVENUE BONDS ,865,970 1,747,232 1,746,706 1,866,496 1,746,032 1,745,506 1,867, FLEET SERVICES 3,900,701 1,876,071 2,732,126 3,044,646 2,007,618 2,669,517 2,382, EQUIPMENT OUTLAY 2,680, , ,886 2,227, , ,368 2,022, WORKERS COMPENSATION (667,039) 1,119,126 1,057,073 (604,986) 1,126,363 1,073,014 (551,637) 630 LIABILITY INSURANCE (144,560) 1,273,616 1,228,106 (99,050) 1,295,814 1,260,275 (63,511) 651 FACILITY SERVICES 0 2,791,140 2,791, ,532,210 2,532, INFORMATION TECHNOLOGY 1,797,447 2,267,880 3,102, ,687 2,159,074 2,890, , SEWER 16,343,479 12,668,706 19,312,346 9,699,839 13,562,971 15,205,271 8,057, WATER 15,654,229 7,459,083 14,924,765 8,188,547 7,455,319 10,935,294 4,708, GILROY JUNIOR GOLF 3, , , SOFTBALL BOARD 7, , , SENIOR ADVISORY BOARD 7, , , HENRY MILLER 17, , , FIRE BARNEY J. GARCIA 2, , , EMPLOYEE WELLNESS 1, , ,397 6

7 CITY OF GILROY FUND ANALYSIS FY 16 & 17 PROJECTED PROJECTED PROJECTED 6/30/15 6/30/16 6/30/17 FUND FY2016 FY2016 FUND FY2017 FY2017 FUND FUND DESCRIPTION BALANCE REVENUE EXPENSE BALANCE REVENUE EXPENSE BALANCE 814 MUSEUM ENDOWMENT TRUST 41, , , HIGHWAY 152 SERIES ,611, , ,385 1,629, , ,403 1,647, HIGHWAY 152 SERIES ,463, , ,485 1,464, , ,538 1,465,228 TOTAL 73,355, ,290, ,962,146 60,333, ,537, ,519,618 65,351,973 7

8 CITY OF GILROY REVENUES - GENERAL FUND COST CENTER DESCRIPTION BUDGET FY16 BUDGET FY PROPERTY TAX SECURED 6,271,079 6,537, PROPERTY TAX UNSECURED 432, , SUPPLEMENTAL PROPERTY TAX 187, , HOMEOWNER'S EXEMPTION 35,620 35, DOCUMENTARY TRANSFER TAX 369, , SALES TAX 17,339,818 16,789, MOTOR VEHICLE TAX 20,000 20, TRANSIENT OCCUPANCY TAX 1,361,844 1,402, BUSINESS LICENSES 615, , OTHER LICENSES & PERMITS 18,320 18, ADMIN. FEE - GARBAGE 416, , OVERHEAD CHARGES 2,097,040 1,919, MISC REVENUES 429, , ACCUMULATED ANNUAL SAVINGS 350, , GAS TAX ,500 7, VLF REIMBURSEMENT 3,896,469 4,032, BANK INTEREST 158, , SCRWA CONSTRUCTION OVERHEAD BILLINGS 15,850 8, SCRWA OPERATIONS OVERHEAD BILLINGS 490, , GAS UTILITY USERS TAX 451, , ELECTRIC UTILITY USERS TAX 2,290,368 2,359, STEAM UTILITY USERS TAX 128, , GAS MISCELLANEOUS UTILITY USERS TAX 181, , ELECTRIC MISCELLANEOUS UTILITY USERS TAX 94,778 97, PHONE UTILITY USERS TAX 162, , TOURISM BUSINESS IMPROVEMENT DISTRICT 5,895 6, PHONE MISCELLANEOUS UTILITY USERS TAX 237, , WIRELESS PHONE UTILITY USERS TAX 779, , CABLE TV UTILITY USERS TAX 186, , GAS & ELECTRICITY FRANCHISE TAX 714, , GARBAGE FRANCHISE TAX 519, , CABLE TV FRANCHISE TAX 218, , UNCLAIMED FUNDS VEHICLE/COURT FINES 176, , PARKING FINES 20,272 20, ABANDONED VEHICLE ABATEMENT 72,000 73, POLICE SERVICE CHARGE 51,000 52, POLICE ADMIN MISC REVENUES 200, , CALGRIP SOUTH COUNTY ONE GRANT - ADMIN 48,775 48, CALGRIP REACH GRANT - ADMIN 12, STATE BLOCK GRANT 100, , POLICE ADMIN CITATION ANIMAL CONTROL 53,890 59, POST TRAINING 43,000 49, POLICE OVERTIME REIMBURSEMENT 12,987 13, POLICE MISC. REIMBURSEMENT/REVENUE 155, , CALGRIP SOUTH COUNTY ONE GRANT - PATROL 100, , CALGRIP REACH GRANT - PATROL 15,

9 CITY OF GILROY REVENUES - GENERAL FUND COST CENTER DESCRIPTION BUDGET FY16 BUDGET FY PD COMMUNICATIONS MISC REVENUES 19,114 19, FIRE ADMIN OVERTIME REIMBURSEMENT 15,560 15, FIRE ADMIN GILROY REIMBURSEMENT 6,650 6, STRIKE TEAM REIMBURSEMENT 1,100 1, ASSIST FOR HIRE REIMBURSEMENT 1,100 1, PARAMEDIC FIRST RESPONDER 138, , WATER 22,604 23, AB 939 WASTE MGMT 52,000 52, HOUSEHOLD HAZWASTE 25,000 25, CONTAINER RECYCLING 13,000 13, SVDR SERVICES 110, , LANDSCAPE MAINTENANCE SERVICE CHARGE 20,000 20, LANDSCAPE MAINTENANCE MISC REVENUES ADMIN CITATION PROCESS 12,000 12, ENGINEERING PLAN CHECK FEES 2,140,755 2,372, ENGINEERING SERVICE CHARGE 20,013 30, PLANNING SERVICE CHARGE 898, , PLAN CHECK & INSPECTION BUILDING PERMITS 1,911,369 2,009, PLAN CHECK & INSPECTION PLAN CHECK FEES 477, , PLAN CHECK & INSPECTION - INSPEC. & ANALYSIS 30,000 35, PLAN CHECK & INSPECTION MISC REVENUES 2, CDBG 13,500 13, FIRE PREV., HAZ. MAT. & PRE-TREATMENT BUILDING PERMITS 120, , FIRE PREV., HAZ. MAT. & PRE-TREATMENT HMSO PERMITS 130, , FIRE PREV., HAZ. MAT. & PRE-TREATMENT UFC PERMITS 85,250 88, FIRE PREV., HAZ. MAT. & PRE-TREAT. OTHER LICENSES & PERMITS 22,000 25, FIRE PREV., HAZ. MAT. & PRE-TREATMENT PLAN CHECK FEES 95,000 95, FIRE PREV., HAZ. MAT. & PRE-TREATMENT INSPECTION & ANALYSIS 80,000 80, FIRE PREV., HAZ. MAT. & PRE-TREATMENT CERS DATA MGMT 4,000 4,840 TOTAL REVENUES 48,015,671 48,252,857 9

10 CITY OF GILROY EXPENDITURES - GENERAL FUND COST CENTER DESCRIPTION BUDGET FY16 BUDGET FY CITY COUNCIL 231, , CITY ATTORNEY 580, , CITY ADMINISTRATOR 430, , CITY CLERK 323, , EMERGENCY SERVICES 4,020 4, ADMINISTRATION 500, , SIDEWALK REPAIR RESERVE 250, , RECREATION 2,300,518 2,324, STORM DRAIN DEVELOPMENT 1,914 1, STREET TREE DEVELOPMENT TRAFFIC IMPACT 78,031 48, SEWER DEVELOPMENT 45,361 28, WATER DEVELOPMENT 9,428 5, PUBLIC FACILITIES IMPACT 65,221 40, ECONOMIC DEVELOPMENT 200, , BANNER PROGRAM 0 5, FINANCE 699, , GENERAL ADMINISTRATION 929, , LIABILITY INSURANCE 202, , HUMAN RESOURCES & RISK MGMT 904, , CITY AWARDS 9,900 7, SAFETY COMMITTEE 14,500 14, POLICE ADMINISTRATION 3,794,610 3,724, POST TRAINING 83,278 75, POLICE PATROL 12,511,727 13,048, CALGRIP SOUTH COUNTY ONE GRANT - PATROL 145, , OFFICE OF TRAFFIC SAFETY GRANT 0 84, CALGRIP REACH GRANT - PATROL 1, REACT TASK FORCE GRANT 92,260 99, ANIMAL CONTROL 47,715 47, POLICE INVESTIGATION 1,269,884 1,316, POLICE COMMUNICATIONS 1,994,639 2,072, POLICE RECORDS 1,099,127 1,176, FIRE ADMINISTRATION 1,410,630 1,353, EMERGENCY MEDICAL DISPATCH 40,000 40, FIRE OPERATIONS 8,168,038 8,492, PUBLIC INFORMATION 220, , ENVIRONMENTAL PROGRAM 66,719 68, AB 939 WASTE MGMT 2,200 2, HOUSEHOLD HAZWASTE 1,500 1, CONTAINER RECYCLING 9,400 9, SVDR SERVICES 32,200 32, KEEP GILROY BEAUTIFUL 1,000 1, LANDSCAPE MAINTENANCE 2,577,519 2,849, LANDSCAPE OPS WORK ORDER 2,700 2, SPORTS PARK TAXES 22,800 22, STREET MAINTENANCE 806, ,606 10

11 CITY OF GILROY EXPENDITURES - GENERAL FUND COST CENTER DESCRIPTION BUDGET FY16 BUDGET FY FORESTRY 211, , STREET OPS WORK ORDER 2,700 2, STREET CONTRACTUAL SERVICES 7,698 7, COMMUNITY DEVELOPMENT ADMIN 11,400 10, ENGINEERING 383, , PLAN CHECK AND REVIEW 30,000 30, GEOTECHNICAL PEER REVIEW 5,000 5, LANDSCAPE INSP SERVICES 5,000 5, PLAN CHECK & INSP SERVICES 150, , CITY SURVEYOR SERVICES 140, , PLANNING 2,402,096 1,374, PLAN CHECK & INSPECTION 1,765,210 1,792, ECONOMIC DEVELOPMENT 241, , FIRE PREV., HAZ. MAT. & PRE-TREATMENT 448, , FIRE PREV., HAZ. MAT. & PRE-TREAT. CERS 4,580 4,580 TOTAL EXPENDITURES 47,990,486 48,229,377 11

12 City of Gilroy General Fund Revenue Definitions General fund revenue is comprised of revenue that is not restricted for specific purposes. The following are the different types of General Fund revenues that the City receives: - Taxes - Licenses and Permits - Fines and Forfeitures - Intergovernmental (Federal and State grants) and reimbursements - Charges for services (inspections and review) - Use of money and property (bank interest, rents, leases and concessions) - Other revenues (economic incentive penalties and unclaimed funds) - Other financing sources (operating transfers in or sale of assets) The following is a brief definition or explanation of the taxes received by the City of Gilroy. 1. CURRENT TAXES, SECURED: Based upon the Proposition 13 limits, the tax is limited to 1% of the assessed value of the property plus amounts required for the payment of principal and interest on voter approved bond indebtedness. The City receives approximately 10% of the Proposition 13 tax. 2. SUPPLEMENTAL PROPERTY TAX: A local generated tax authorized by SB 813, Chapter 447, Government Code Section 16110, originally provided to replace lost Business Inventory Tax. An ad valorem tax is generated when property is sold. Assessment is based upon the difference between current market value and the value assigned to the prior owner. The County distributes the funds to local agencies based on collections for a particular period. 3. CURRENT TAXES, UNSECURED: Based upon taxable furnishings and equipment for businesses and industry and personal property such as boats and airplanes. 4. HOMEOWNERS EXEMPTION: The State of California controls this tax. Homeowners may apply for up to a $7,000 reduction from the assessed valuation before calculation of the tax bill. The State reimburses the City for this reduction. 5. DOCUMENTARY TRANSFER TAX: The tax ($1.10/$1,000 of the sales price) is charged each time property is sold or transferred to a different owner. Collection occurs during the escrow process and sent to the County. The City receives 50% ($.55/$1,000) of the transfer tax on the property transferred within our city limits. 6. SALES TAX: The present sales tax rate is 8.75%. The state collects this tax and distributes it monthly as an advance with actual accounting quarterly. In 2004, Proposition 57 provided the state with a mechanism to fund $15 billion in economic recovery bonds without raising taxes. It increased the State s share of 12

13 the sales and use tax by 0.25% and reduced the local sales and use tax by 0.25%. The lost revenues to the City were backfilled by property tax revenues from ERAF. The state bonds are expected to be fully paid in July 2015 and the full 1 percent local rate should return on January 1, MOTOR VEHICLE IN LIEU: A special license fee is imposed annually by the State on the market value of motor vehicles in lieu of local property taxes (Section 11005, Revenue and Taxation Code). This fee is imposed for the privilege of operating vehicles on public streets. Cities and counties share in a percentage of this fee. In 1999, AB 1121 reduced the fee to motorists each year beginning with a 25% reduction and ending with a 67.5% reduction in The State backfilled the difference to the cities from its General Fund. In 2005, SB 1096 reduced the license fee from 2% to 0.65% and eliminated the backfill. The backfill was replaced with additional property tax revenue from ERAF. In 2011, SB89 eliminated Vehicle License Fee (VLF) revenues allocated to cities and counties. As a part of the Legislator s efforts to solve the state s chronic budget problems, the bill shifted all city VLF revenues to fund law enforcement grants that previously had been paid by a temporary state tax and prior to that by the state general fund. 8. TRANSIENT OCCUPANCY TAX: Hotels and motels pay 9% of their room rates. 9. GTBID: The City of Gilroy Tourism Business Improvement District (GTBID) was effective January 1, The assessment revenue of 2% of taxable rents provides dedicated funding for a sales and marketing plan, administered by the Welcome Center, with the primary purpose of increasing overnight room sales. The City receives a reimbursement for its administration of the revenue. 10. UTILITY TAX, ELECTRICITY & GAS : This is a 5% tax on utilities charged by gas and electric providers. 11. UTILITY TAX, STEAM: This is a 5% tax on steam generation collected from Gilroy Energy Company. 12. UTILITY TAX, TELECOMMUNICATIONS & VIDEO: This is a 4.5% tax on telecommunication and video services. 13. FRANCHISE FEES: The fee is for the right to do business on or above City rights of way. The fees are as follows: a. Gas 1% based on the 1937 Act computation b. Electricity 1% based on the 1937 Act computation c. Garbage 5% d. Cable TV 5% 13