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HomeMy WebLinkAbout4.8 - 1244 Fiscal Year 2016-17 1st Quarter Financial R Page 1 of 4 STAFF REPORT CITY COUNCIL DATE: December 6, 2016 TO: Honorable Mayor and City Councilmembers FROM: Christopher L. Foss, City Manager SUBJECT: Fiscal Year 2016-17 1st Quarter Financial Review, and Resolution Amending the Position Allocation Plan Prepared by: Colleen Tribby, Director of Administrative Services EXECUTIVE SUMMARY: The City Council will receive a financial report through the first quarter for Fiscal Year 2016-17 and consider amendments to the Fiscal Year 2016-17 Budget via a budget change. The City Council will also consider approval of a resolution amending the City’s Position Allocation Plan to account for an increase by 0.25 in the full -time equivalent (FTE) position count. STAFF RECOMMENDATION: Adopt the Resolution Amending the City of Dublin Position Allocation Plan for Fiscal Year 2016-17. FINANCIAL IMPACT: Approval of the budget change will result in the addition of $905,876 to the General Fund property tax revenue budget, and will increase General Fund expenditur es $6,818. Total General Fund reserves are projected at $106,998,130 by June 30, 2017. This report also contains various budget changes in other funds requiring City Council approval, and confirms changes to the list of out -of-state business trips taken by Staff through December 2016. Approval of the amendment to the City’s position allocation plan will add 0.25 FTEs to the position plan, to account for the net change of replacing the Finance Technician II (0.75 FTE) with a Finance Technician I (1.0 FTE) position. There are sufficient funds in the Fiscal Year 2016-17 Adopted Budget to cover the minimal increase in costs for the remainder of the year. If approved, the additional cost of approximately $17,000 per year will be incorporated into the ongoing b udget process. Page 2 of 4 DESCRIPTION: The focus of this report is to update Council on the status of the Fiscal Year 2016 -17 General Fund Amended Budget, including on overview on all proposed changes and their impact on total reserves. As a reminder, the Amended Budget includes budget amendments already approved by the City Council since July 1, as well as carry -over budgets from Fiscal Year 2015-16. The Budget Change Form (Attachment 5) lists all new amendments needing approval in the General Fund as well as in o ther funds. FY 2016-17: Projected Results (Attachment 1) General Fund revenues are projected to come in $905,876 higher than the Amended Budget due primarily to an increase in property tax revenue, based on the most recent information provided by Alameda County and the City’s property tax consultant. On the expenditure side, the City’s contract with the County for Animal Control Services is increasing $6,818 over the original estimate. After incorporating those changes, total reserves are projected to decrease $2,166,897 from the prior year, as illustrated in the table below. The primary reason for the decrease is the planned spending down of committed reserves, as shown in the General Fund Reserves Summary (Attachment 2). Total Reserves, Compared to FY 2015-16 and FY 2016-17 Amended Budget Actual 2015-16 Amended 2016-17 1st Quarter Changes 1st Quarter Projection 2016-17 Revenue 82,916,416$ 77,406,273$ 905,876$ 78,312,149$ Expenditures (69,048,878)$ (71,691,291)$ 6,818$ (71,698,109)$ Transfers Out (2,409,006)$ (8,780,937)$ (8,780,937)$ Year End Reserves 109,165,026$ 106,099,071$ 106,998,130$ Change to Reserves from Prior Year (3,065,955)$ (2,166,897)$ Administrative Items (No Budget Impact) a) Approve an amendment to the City’s Position Allocation Plan (Attachment 3) to decrease the Finance Technician II position (0.75 FTE), and replace it with a Finance Technician I position at 1.0 FTE, upon the backfilling of a vacancy created by a retirement. The restoration of these hours will help balance workloads in the Administrative Services Department and allow for an expansion of duties in the Finance Division. It is anticipated that the position will be filled for the last five months of the current fiscal year; therefore there are sufficient funds in the existing operating budget to cover the increased cost. The estimated annual impact beginning Fiscal Year 2017-18 is $17,000. b) Out-of-State Travel Changes:  Replacement of the City Manager with the Assistant to the City Manager at the International City/County Management Association Annual Conference in Kansas City, MO in September 2016.  Director of Economic Development at the 3CMA Conference (City/County Page 3 of 4 Communications and Marketing Association) in San Antonio, TX in September 2016. Non-General Fund Items In addition to the changes to the General Fund, there are various budget amendments in other funds that require City Council approval: 1. Budget adjustments, Non-General Fund: a) Appropriate $5,300 in the Equipment Replacement Fund to purchase hand-held radar units for police services. b) Appropriate $20,000 in the Equipment Replacement Fund to purchase upgraded network switches and a firewall in the information systems data center at the Civic Center. c) Appropriate $657.19 in Mitigation Funds for the St. Patrick Way Project (ST0494). d) Replace $3,617.02 in funding from the Traffic impact Fees Fund to Mitigat ion Funds for the Dublin Blvd. - Sierra Court Project (ST1012). 10-Year Forecast Staff has updated the General Fund 10-Year Forecast to reflect the numbers shown in this report, and to include updated trends in the following other revenue categories: Other Taxes (Transient Occupancy Taxes and Gas, Garbage, and Cable Franchise fees); Other Licenses and Permits (business license fees, and revenue from ongoing permit activity); and Interest Income. Staff has not made changes to development assumptions and has not included a recessionary scenario. The potential expansion of Police Services is also not included in the Forecast at this point. The incorporation of the revenue growth into the Forecast results in a projected deficit of $1.3 million by Fiscal Year 2021-22, which is one year later than was reflected in the prior Forecast. The deficit is now projected to grow to $5.6 million by Fiscal Year 2024 - 25 (see chart below). Page 4 of 4 General Fund 10-Year Forecast (in thousands) Staff will continue refining the Forecast to reflect the most current information. Additionally, beginning in January 2017, Staff will be working with the newly formed Fiscal Sustainability Task Force to identify potential solutions for the City Council to consider in future budget cycles. Another updated Forecast will be provided to the City Council as part of the Fiscal Year 2016-17 Quarter 2 Financial Review. NOTICING REQUIREMENTS/PUBLIC OUTREACH: None. ATTACHMENTS: 1. General Fund Summary, Fiscal Year 2016-17 Quarter 1 2. General Fund Reserves, Fiscal Year 2016-17 Quarter 1 3. Resolution Amending the City of Dublin Position Allocation Plan 4. Exhibit A to the Resolution 5. Budget Change Form GENERAL FUND SUMMARY ATTACHMENT 1 FY 2016‐17 QUARTER 1  Actual 2015‐16   Adopted 2016‐17   Amended 2016‐17   Quarter 1  Changes  Proposed Amended 2016‐17  Revenues Property Taxes33,598,601       35,182,061      35,182,061  905,876            36,087,937   Sales Taxes20,938,826       20,666,260      20,666,260  20,666,260   Development Revenue10,562,963       8,568,899        8,568,899    8,568,899     Other Taxes6,606,016         5,465,000        5,465,000    5,465,000     Licenses & Permits310,286             292,140            292,140       292,140        Fines & Penalties116,016             109,932            109,932       109,932        Interest   2,937,978         465,880            465,880       465,880        Rentals and Leases1,114,747         1,033,488        1,033,488    1,033,488     Intergovernmental324,075             198,618            198,618       198,618        Charges for Services5,396,964         4,838,466        4,838,466    4,838,466     Community Benefit Payments424,000             100,000            100,000       100,000        Other Revenue585,944             256,344            485,529       485,529        Total Revenues82,916,416       77,177,088      77,406,273 905,876           78,312,149   Expenditures Salaries & Wages9,437,426         11,100,241      11,100,241  11,100,241   Benefits4,172,485         5,707,982        5,957,982    5,957,982     Services & Supplies1,875,458         2,946,394        2,926,297    2,926,297     Internal Service Fund Charges2,637,354         3,065,342        3,040,284    3,040,284     Utilities1,723,204         2,248,261        2,248,261    2,248,261     Contracted Services39,869,473       43,297,583      44,380,226  6,818                44,387,044   Capital Outlay133,477             719,801            1,070,238    1,070,238     Interest & Other ‐                    989,112            967,762       967,762        Contribution to OPEB/PERS9,200,000         ‐                    ‐                ‐                 Total Expenditures69,048,878       70,074,716      71,691,291 6,818                71,698,109   Operating Impact13,867,538       7,102,372        5,714,982    899,058           6,614,040     Transfers Out(2,409,006)        (759,510)            (8,780,937)    (8,780,937)     Impact on Total Reserves11,458,531       6,342,862        (3,065,955)  899,058           (2,166,897)   GENERAL FUND RESERVES ATTACHMENT 2 FY 2016‐17 QUARTER 1 Reserve Balances  Actual 2015‐16  Increase 2016‐17 Decrease 2016‐17 NET  CHANGE Actual 2016‐17  Non‐Spendable717,698                      ‐                       (389,265)        (389,265)                328,433                     Prepaid Expenses 27,080                       ‐                          27,080                       Cemetery Endowment 60,000                       ‐                          60,000                       Advance to Public Facility Fees ‐                             ‐                          ‐                             Advance to Fire Impact Fee 80,672                       ‐                          80,672                       Advance to PERS Side Fund 549,946                      (389,265)        (389,265)                 160,681                     Restricted579,000                      ‐                       ‐                  ‐                          579,000                     Heritage Park Maintenance 500,000                      ‐                          500,000                     Developer Contr ‐ Nature Pk 60,000                       ‐                          60,000                       Developer Contr ‐ Heritage Pk 19,000                       ‐                          19,000                       Committed38,928,756                ‐                       (6,577,163)    (6,577,163)            32,351,593               Economic Stability 8,000,000                  ‐                          8,000,000                  Downtown Public Impr 1,000,000                  ‐                          1,000,000                  Economic Development 1,000,000                  ‐                          1,000,000                  Emergency Communications 741,000                      ‐                          741,000                     Fire Svcs OPEB 3,004,000                  ‐                          3,004,000                  Innovations & New Opport 2,122,785                  ‐                          2,122,785                  One‐Time Initiative 1,341,408                  ‐                          1,341,408                  Specific Committed Reserves Emerald Glen Aquatic Complex 3,000,000                  (3,000,000)     (3,000,000)            ‐                             Maintenance Facility 215,101                      (215,101)        (215,101)                 ‐                             Cemetery Expansion 5,272,210                  ‐                          5,272,210                  Fallon Sports Park 2,000,000                  (1,800,000)     (1,800,000)            200,000                     Civic Ctr Expansion 27,773                       (27,773)          (27,773)                   ‐                             Storm Drain Capture 546,878                      (546,878)        (546,878)                 ‐                             Shannon Center Parking Lot 987,410                      (987,410)        (987,410)                 ‐                             Utility Undergrounding 1,170,190                  ‐                          1,170,190                  Advance to Public Facility Fee 6,000,000                  ‐                          6,000,000                  Dublin Sports Ground 2,500,000                  ‐                          2,500,000                  Assigned39,053,695                ‐                       (2,840,487)    (2,840,487)            36,213,208               Accrued Leave 988,708                      ‐                          988,708                     Operating Carryovers 1,612,658                  (1,612,658)     (1,612,658)            ‐                             CIP Carryovers 1,227,829                  (1,227,829)     (1,227,829)            ‐                             Non‐Streets CIP Commitments 3,879,516                  ‐                          3,879,516                  Catastrophic Loss 11,368,531                ‐                          11,368,531               Service Continuity 3,000,000                  ‐                          3,000,000                  Pension & OPEB 10,614,353                ‐                          10,614,353               Fiscally Responsible Adj 325,000                      ‐                          325,000                     Municipal Regional Permit 2,225,000                  ‐                          2,225,000                  HVAC Replacement 1,000,000                  ‐                          1,000,000                  Relocate Parks Dept 250,000                      ‐                          250,000                     Specific Assigned Reserves Civic Ctr Renovation‐Police 1,962,100                  ‐                          1,962,100                  Contribution to ISF ‐                             ‐                          ‐                             Fire Equipment Replacement 600,000                      ‐                          600,000                     Unassigned29,885,877                9,806,915           (2,166,897)    7,640,019              37,525,896               Unassigned‐Unrealized Gains (2,197,354)                 ‐                          (2,197,354)                Unassigned (Available)32,083,231                39,723,250               TOTAL RESERVES109,165,026              9,806,915           (11,973,811)  (2,166,896)            106,998,130             RESOLUTION NO. - 17 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN * * * * * * * * * AMENDING THE CITY OF DUBLIN POSITION ALLOCATION PLAN FOR FISCAL YEAR 2016-2017 WHEREAS, at the Budget Hearing on June 7, 2016, the City Council adopted the position allocation plan for Fiscal Year 201 6-2017; and WHEREAS, it is necessary to periodically amend and update the Position Allocation Plan; and WHEREAS, an updated Position Allocation Plan for Fiscal Year 201 6-2017 (Exhibit A) is attached reflecting the following changes: DEPARTMENT CHANGE Administrative Services Finance Technician II Decrease 0.75 Finance Technician I Increase 1.00 NOW, THEREFORE, BE IT RESOLVED that the City Council approved the updated Position Allocation Plan for Fiscal Year 2016-2017 as attached. PASSED, APPROVED AND ADOPTED this 6th day of December, 2016. AYES: NOES: ABSENT: ABSTAIN: ________________________________________ Mayor ATTEST: _______________________________________ City Clerk FY 16-17 POSITION ALLOCATION PLAN UPDATE EXHIBIT A CITY POSITIONS Department / Classification Adopted 2016-17 Update 2016-17 Change City Manager City Manager 1.00 1.00 Assistant City Manager 1.00 1.00 Assistant to the City Manager 0.34 0.34 Executive Aide 1.00 1.00 Senior Office Assistant 1.00 1.00 Total 4.34 4.34 City Clerk City Clerk/Records Manager 1.00 1.00 Deputy City Clerk 1.00 1.00 Office Assistant I (2Yr Limited Term)1.00 1.00 Total 3.00 3.00 Human Resources Human Resources Director 1.00 1.00 Management Analyst II 1.00 1.00 Senior Office Assistant 0.50 0.50 Total 2.50 2.50 Administrative Services Administrative Services Director 1.00 1.00 Accountant 1.00 1.00 Administrative Technician 1.00 1.00 Asst. Admin. Services Dir./Budget 1.00 1.00 Finance Technician I 1.00 1.00 Finance Technician II 1.75 1.00 (0.75) Financial Analyst 1.00 1.00 GIS Coordinator 1.00 1.00 Information Systems Manager 1.00 1.00 Information Systems Technician I/II 2.00 2.00 Senior Account 1.00 1.00 Total 11.75 12.00 0.25 Non-Departmental Assistant to the City Manager 0.66 0.66 Total 0.66 0.66 Economic Development Economic Dev Dir/PIO 1.00 1.00 Management Analyst I 1.00 1.00 Management Analyst II 1.00 1.00 Senior Office Assistant 0.50 0.50 Total 3.50 3.50 FY 16-17 POSITION ALLOCATION PLAN UPDATE EXHIBIT A CITY POSITIONS Department / Classification Adopted 2016-17 Update 2016-17 Change Community Development Community Development Director 1.00 1.00 Administrative Aide 1.00 1.00 Administrative Technician 1.00 1.00 Assistant Planner 1.00 1.00 Associate Planner 1.00 1.00 Asst. Director of Community Dev.1.00 1.00 Chief Building Official 1.00 1.00 Housing Specialist 1.00 1.00 Office Assistant II 2.45 2.45 Permit Technician 2.00 2.00 Plan Check Engineer 1.00 1.00 Principal Planner 1.00 1.00 Secretary 1.00 1.00 Senior Code Enforcement Officer 1.00 1.00 Senior Planner 1.00 1.00 Senior Planner (4 Yr Limited Term)1.00 1.00 Total 18.45 18.45 Fire Department Office Assistant II 1.00 1.00 Total 1.00 1.00 Police Department Administrative Aide 2.00 2.00 Office Assistant II 2.00 2.00 Total 4.00 4.00 Parks & Community Services Parks & Community Svcs Director 1.00 1.00 Administrative Technician 1.00 1.00 Asst. Parks & Comm Services Dir.1.00 1.00 Graphic Design & Comm Coordinator 1.00 1.00 Heritage & Cultural Arts Manager 1.00 1.00 Heritage Center Director 1.00 1.00 Management Analyst I 1.00 1.00 Office Assistant I/II 2.10 2.10 Parks & Comm Svcs Business Manager 1.00 1.00 Recreation Coordinator 6.00 6.00 Recreation Supervisor 5.00 5.00 Recreation Technician 2.00 2.00 Senior Office Assistant 2.00 2.00 Total 25.10 25.10 FY 16-17 POSITION ALLOCATION PLAN UPDATE EXHIBIT A CITY POSITIONS Department / Classification Adopted 2016-17 Update 2016-17 Change Public Works Public Works Director 1.00 1.00 Administrative Aide 1.00 1.00 Assistant Civil Engineer 1.00 1.00 Assistant Public Works Dir/City Engineer 1.00 1.00 Associate Civil Engineer 1.00 1.00 Environmental Coordinator 1.00 1.00 Environmental Technician 1.00 1.00 Facilities Development Manager 1.00 1.00 Management Analyst II 1.00 1.00 Office Assistant II 1.45 1.45 Parks & Facilities Dev. Coordinator 1.00 1.00 Parks & Facilities Dev. Coordinator (Limited Term)1.00 1.00 Public Works Inspector 2.00 2.00 Public Works Manager (Maint)1.00 1.00 Public Works Trans/Ops Manager 1.00 1.00 Senior Civil Engineer 2.00 2.00 Senior Management Analyst Senior Office Assistant 1.00 1.00 Total 19.45 19.45 GRAND TOTAL - ALL CITY POSITIONS 93.75 94.00 0.25 Budget Change Reference #: From Un-Appropriated Reserves X Budget Transfer Between Funds From Designated Reserves Other Account Amount 6305.1901.72102 $5,300.00 6305.1901.72102 $20,000.00 ST0494.9100.9101 (St.Patrick Way)$657.19 ST0494.4309 (4309.9601.89101)- Transfers Out $657.19 3600.9601.49999 - Transfers In $657.19 ST1012.4309 (4309.9601.89101) Transfers Out $3,617.02 ST1012.4302 (4302.9601.89101) Transfers Out ($3,617.02) 1001.2701.64014 $6,818.00 1001.0000.41101 $905,876.00 12/6/2016 Posted By:Date: Utilization of mitigation funds collected for specific CIPs As Presented at the City Council Meeting **********Finance Use Only********** CITY OF DUBLIN FISCAL YEAR 2016-17 BUDGET CHANGE FORM ISF Equipment Fund - Non-Dept - Equipment-ISF Mitigation Fund -Street CIPs General Fund - Property Taxes - Current SecuredHigher than estimated property taxes City Council's Approval Required Replacement of police handheld radar units ($5,300) and network switches and firewall at the Civic Center ($20,000). Final animal control contract cost is higher than the preliminary submitted by the County General Fund - Animal Control - Animal Shelter Contract Services ATTACHMENT 4 G:\Budget Changes\9_2016-17\CC Approval\10_Q1 Budget Adj_120616 10_Q1 Budget Adj_120616