HomeMy WebLinkAbout8.1 - 1902 Preliminary FY 2018-19 and FY 2019-20 Budge
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STAFF REPORT
CITY COUNCIL
DATE: March 20, 2018
TO: Honorable Mayor and City Councilmembers
FROM:
Christopher L. Foss, City Manager
SUBJECT:
Preliminary Fiscal Year 2018-19 and Fiscal Year 2019-20 Budget
Prepared by: Colleen Tribby, Director of Administrative Services
EXECUTIVE SUMMARY:
The City Council will receive an overview of the preliminary two -year General Fund
budget as well as the Five-Year Capital Improvement Program proposals. The City
Council will also review an update to the City’s 10-year Financial Forecast. Staff is
seeking the City Council’s direction in preparing the budget.
STAFF RECOMMENDATION:
Receive the report and provide direction in preparing the final Fiscal Year 2018 -19 and
Fiscal Year 2019-20 Budget.
FINANCIAL IMPACT:
The Preliminary Budget reflects total revenues of $86.4 million and total expenditures of
$76.7 million in Fiscal Year 2018-19; and total revenues of $87.4 million and total
expenditures of $78.4 million in Fiscal Year 2019-20. Transfers out to capital projects
total $6.3 million and $3.0 million, in the two budget years respectively. This results in
additions to General Fund Reserves of $3.4 million in Fiscal Year 2018-19 and $6.1
million in Fiscal Year 2019-20. If there are any additional initiatives that the City Council
wishes to have considered, those will be included in the budget proposal which will
receive final consideration at the Budget Hearing currently scheduled for May 15, 2018.
DESCRIPTION:
As in prior years, this Staff Report will focus primarily on the General Fund and on the
proposed capital projects for the coming five years. No significant budgetary changes
are proposed in other funds, and all fund balances are stable. Impact Fees Funds,
which fluctuate with development activity, are used to fund capital projects which are
listed in this report. Also included is the updated 10 -Year General Fund Forecast, which
provides the context for the two-year budget proposals.
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Budget and Forecast Summary
The 10-Year General Fund Forecast serves as the foundation of the annual budget
process in terms of guiding the City’s use of resources now to prepare for the future.
Staff has been particularly focused on monitoring ongoing revenue sources that fund
ongoing costs, which include rising contracted service costs, and how those impact the
General Fund over time.
The Proposed Budget is balanced in FY 2018-19 and FY 2019-20, with a General Fund
operating surplus of $9.7 million in the first year, and $9.0 million in the second year,
before contributions to capital projects and preventative maintenance. After transfers,
the result is an addition to reserves of $3.4 million in Fiscal Year 2018 -19 and $6.1
million in Fiscal Year 2019-20. While Property Tax is expected to grow in both years,
Sales Tax is slightly decreasing, and Development Revenues are projected to decline
throughout the Forecast. While the majority of expenditure categories have been
reduced in the budget proposal, contracted services costs, for both public safety and
maintenance, are increasing.
The 10-Year Forecast reflects a General Fund deficit by FY 2024-25 ($1.4 million),
which is one year later than was reported to the City Council during the Strategic
Planning meeting in February 2018. This is due to Property Tax gains in the current
year, as well as significant savings in retiree health that will be realized much earlier
than previously expected. In addition, expenditure budgets (except for contracted
services) were reduced across departments in first year of the budget.
The FY 2018-19 and FY 2019-20 General Fund Summary is included as Attachment 1,
followed by the Summary of Transfers Out and the Reserves Summary (Attachments 2
and 3). The following is a discussion of operating revenue assumptions and expenditure
proposals in the General Fund over the 10-year period.
Revenue Assumptions
Property Tax (46% of total budget)
The City has benefited from the continued rise in home prices in the Bay Area, as
Dublin saw double-digit median home price increases in each of the past three years.
The increased home values have also led to the City being able to recapture a majority
of the Proposition 8 value that lowered assessed values during the recession.
Proposed Budget
• Total Property Tax revenue is projected to grow $2.2 million (5.7%) in FY 2018-
19 and $2.3 million (5.7%) in FY 2019-20.
• Budgeted delinquency rate of 1%.
• Prop 8 recapture: growth based on projected growth in median sale price, for
single family residential homes.
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10-Year Forecast
• CPI adjustment: 2% increase (out of a maximum of 2%) on all existing non-Prop
8 homes throughout Forecast.
• Transfer of ownerships: growth based on historical averages.
• Prop 8 recapture: minimal increase due to large Prop 8 recapture already
occurring.
Sales Tax (23% of total budget)
From Fiscal Year 2013-14 to Fiscal Year 2015-16, overall sales tax grew an average of
6.5% annually. Beginning in Fiscal Year 2016 -17, the growth rate began to flatten,
particularly in the Autos & Transportation sector, which makes up approximately 30 % of
total sales tax revenue. In the most recent two sales quarters, while the Building and
Construction, Fuel and Service Stations, and Restaurants and Hotels sectors have
shown growth, auto sales have begun to decline. Accordingly, Staff has incorporated a
“recessionary blip” into the two-year budget proposal, with modest growth beginning
again in Fiscal Year 2020-21.
Proposed Budget
• Auto sales tax was virtually flat in FY 2016 -17 (year over year), after three years
of average 7.8% growth.
• In the second and third quarters of FY 2017-18, quarter-over-quarter auto sales
tax is down an average of 7.6%.
• Total Sales Tax revenue is projected to decrease $167,000 (0.8%) in FY 2018 -19
and $232,000 (1.2%) in FY 2019-20.
10-Year Forecast
• Growth factor: 2.0% from FY 2020-21 onward.
• No new large sales tax generators included.
• All sharing agreements have been factored in with the last agreement projected
to finish in FY 2022-23.
Development Revenues (10% of total budget)
Development revenues include revenues from permits (primarily building permits), and
from planning and engineering services provided by the City that are ultimately covered
by developer deposit accounts. The updated projections include anticipated activity in
existing projects and do not presume any new development during the 10-year period.
Accelerated activity in the current year translates to decreases beginning in Fiscal Year
2018-19.
As the City Council is aware, development projects progress through various stages
and the receipt of revenues and corresponding service (i.e., City cost) do not happen
simultaneously. Plan check costs are typically incurred approximately 12 months after
revenue has been received, meaning that as development decreases, the associated
decrease in costs will lag. In anticipation of this, the City has maintained a reserve
(currently at $3.2 million) to cover costs during that lag.
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Two-Year Budget
• Development revenues are projected to decrease $2.4 million (15.4%) in FY
2018-19 from the FY 2017-18 Amended Budget.
• FY 2019-20 revenues are projected to decrease an additional $804,000 (9.7%).
10-Year Forecast
• The overall long-term trend shows double-digit percent declines starting in FY
2020-21, flattening out as build-out approaches.
• FY 2018-19 development revenues are projected to be 9.6% of total revenue
($8.3 million).
• FY 2024–25 development revenues are projected to be 2.9% of total revenue
($2.7 million).
Charges for Services
Charges for services include revenue primarily from Parks and Community Services
programs, as well as Waste Management Administrative Fees, collected from the City’s
contracted garbage and waste collector (Amador Valley Industries), and Santa Rita
revenue, whereby the County reimburses the City for costs incurred when responding to
non-emergency calls at the Santa Rita Jail.
Two-Year Budget
• Total Charges for Services are projected to increase $695,177 (11.4%) in FY
2018-19 and $47,285 (0.7%) in FY 2019-20.
• Recreation program revenues are projected to increase $449,278 (10.4%) in FY
2018-19 and remain relatively flat in FY 2019-20. The inclusion of concession
revenue at The Wave added $229,564 beginning FY 2018-19.
• FY 2018-19 will be the second full year of operations at The Wave. The net
General Fund contribution to operations in both FY 2018-19 and FY 2019-20 is
projected at $1.1 million. This is a slight variance to the estimated $1.0 million
figure previously discussed with the City Council, primarily due to adjustments to
revenue expectations related to swim lesson registrations.
10-Year Forecast
• Charges for Services are held flat from FY 2019-20 onward. When Staff have
another year of The Wave operations to inform the long-term picture, this will be
revised.
Expenditure Budget Proposals
Most General Fund departmental expenditure budgets are adjusted each year in a
relatively consistent manner, that is, they change with CPI adjustments, or are grown by
another specific known factor. Examples are:
− Personnel costs: these are driven by the provision of salaries and benefits as
approved by the City Council. Pension and retiree health rates are set by CalPERS
and actuaries, respectively, and are driven by actual investment performance,
investment return expectations, demographic and mortality changes, benefit
provision changes, and any additional contributions that agencies choose to make.
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The Proposed Budget incorporates two major changes in this category, as
discussed below.
− Supplies and Services and Capital Outlay budgets: these remain generally static
across departments in the two-year budget as well as the 10-Year Forecast, unless
there are one-time planned purchases, such as for new software, new subscriptions
or services, etc. The Proposed Budget does not contain significant changes in this
category.
This following section of the Staff Report discusses only the more significant
expenditure proposals.
Personnel Costs
The two-year budget proposal reflects an updated position allocation plan, projected
salaries, health rates, and retirement benefits. Total personnel costs are project ed to
decrease $397,412 (2.1%) in the first year, and increase $876,088 (4.8%) in the second
year. This is due primarily to the net result of the elimination of 1.0 position in the first
year, and the net impact of increasing pension costs and decreasing r etiree health
costs, as discussed below.
New Positions
The Proposed Budget includes the following changes to the City’s Position
Allocation beginning in Fiscal Year 2018 -19 (cost shown is first year salary and
benefits). The net difference to the General Fund is a decrease of 1.0 position, and a
savings of $60,026.
• Replace 1.0 Recreation Supervisor with 1.0 Recreation Manager: increase of
$30,073
• Replace 1.0 Recreation Supervisor with 1.0 Recreation Technician: savings of
$53,598
• Replace 2.0 Public Works Inspectors with 1.0 Senior Public Works Inspector and
1.0 Contract Analyst: increase of $13,696
• Replace 1.0 Information Services Technician II with 1.0 Budget Analyst: increase
of $46,257
• Replace 1.0 GIS Coordinator with 1.0 Network Systems Coordinator: in crease of
$6
• Eliminate 1.0 Office Assistant II (Two-Year Limited Term Position): savings of
$87,075
Benefits
Due to CalPERS lowering the discount (or expected earnings rate) from 7.5% to
7.0%, participating agencies will experience increased contributions and an
increased pension liability. For the City of Dublin, this translates to an increase in
pension payments by $289,820 in Fiscal Year 2018 -19, and another $275,756 in
Fiscal Year 2019-20. Under the old discount rate model, Staff expected the City
contribution to reach $1.7 million by Fiscal Year 2020-21; with the new rate, the
City’s contribution will reach $2.3 million by then, increasing to $2.6 million by Fiscal
Year 2024-25. These increases have been incorporated into the 10 -Year Forecast.
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While pension payments have increased, retiree health payments are decreasing
significantly, due to the City’s capping of the benefit plan for new hires (after January
1, 2016). Staff had initially projected savings of $4.0 million over 15 years, but with
nearly a quarter of the City workforce turning over in the last two years, the savings
from the capped benefit are being realized earlier than anticipated. Staff now
expects savings of $6.9 million over the same 15-year period.
Contracted Services
The City contracts for Public Safety (Police and Fire), Maintenance, development and
other miscellaneous services. In Fiscal Year 2018 -19, total proposed contracted
services make up 64% of the overall General Fund expenditure budget. Public Safety
contract costs make up 42% of the total operating budget.
Police Services
Increases are proposed for the Police Services contract with Alameda County
Sheriff’s Office (ACSO), as shown in the table below. The City Manager continues to
negotiate the terms of the contract; Staff expects the terms to be settled by the
budget adopted in May 2018.
Police Services Contract Changes
FY
Contract $
(All Funds)
Increase
$
Increase
%
Contract $,
General Fund
Only
Increase
$
Increase
%
17-18 18,366,098 18,266,098
18-19 19,302,731 936,633 5.1%19,152,731 886,633 4.9%
19-20 20,310,002 1,007,271 5.2%20,210,002 1,057,271 5.5%
The following factors are included:
• County-approved 4% COLA for sworn personnel for both years; COLA for non -
sworn is 3.5% and 3.25% for the two budget years.
• 5.0% annual increase beginning in FY 2020-21.
Fire Services
Fire Services Contract Changes
FY
Contract $
(All Funds)
Increase
$
Increase
%
Contract $,
General Fund
Only
Increase
$
Increase
%
17-18 12,867,286 12,538,018
18-19 13,693,401 826,115 6.4%13,204,228 666,210 5.3%
19-20 14,146,997 453,596 3.3%13,892,155 687,927 5.2%
The following factors are included:
• County-approved 3.0% COLA for safety personnel for both years; COLA for non -
safety is 3.5% and 3.25% for the two budget years.
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• A one-time budget of $300,000 is included in FY 2018 -19 for heart monitor
replacements.
• 4.0% annual increase beginning in FY 2020-21.
Maintenance (MCE)
MCE Contract Changes
FY
Contract $
(All Funds)
Increase
$
Increase
%
Contract $,
General
Fund Only
Increase
$
Increase
%
17-18 5,516,931 4,829,511
18-19 5,891,098 374,167 6.8%5,158,925 329,414 6.8%
19-20 5,891,336 238 0.0%5,158,925 - 0.0%
The following factors are included:
• New park inventory: Sean Diamond Park, Fallon Sports Park Phase II, Jordan
Ranch Neighborhood Park.
• Full year of maintenance at The Wave included.
• Costs held flat in FY 2019-20.
• 4.0% annual increase beginning in FY 2020-21.
Results – 10-Year Forecast
As mentioned above, the General Fund operating budget is balanced in the two-year
budget period. Incorporating the information in this report into the 10 -Year Forecast,
however, shows a projected operating deficit of $1.4 million in Fiscal Year 2024 -25, as
illustrated in the table below.
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10-Year Forecast ($ in thousands)
It should be noted that, while conservative assumptions have been used in the City’s
major revenue categories, a full recession scenario is not included and could result in a
further estimated hit of $4.8 million in one fiscal year (using the same impacts as the
recession of 2009), absent any corrective action.
Capital Improvement Projects
The Five-Year Capital Improvement Program (CIP) totals $81.1 million, with the majority
of the investment made in the Parks and Streets categories, as shown in the chart
below. The proposed project list and funding sources list are included as Attachments 4
- 7. Staff has also included a separate accounting (Attachment 2) of the proposed
projects that are funded by the General Fund.
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Five-Year CIP Totals
The proposed General Fund contribution includes funding allocated for existing projects,
such as the Citywide Bicycle and Pedestrian Improvements Project, the Storm Drain
Trash Capture Project, and the Dublin Sports Grounds Rehabilitation Project. Proposed
General Fund contributions towards new projects include $2.0 million for HVAC
Replacement at the Civic Center, $240,000 for Electric Vehicle Charging Stations,
$285,000 for City Entrance Monument Signs, and $1.8 million for replacement of the
Enterprise Resource Planning system (the City’s main financial and transactional
software). The Fiscal Year 2018-19 proposal also includes a $1 million transfer to the
City’s Equipment Replacement Fund to cover Preventative Maintena nce activities, such
as the implementation of an asset management system, and Audio/Visual upgrades in
the Library Community Room and Program Room.
On March 8, 2018, the Heritage and Cultural Arts and the Parks and Community
Service Commissions held a joint meeting and reviewed the proposed Parks and Public
Arts projects. The Commissions provided individual comments but there was no
consensus on formal changes to project proposals. On March 27, 2018 the Planning
Commission will review all proposed projects (Parks and Public Art, Streets, and
General Improvement projects) for conformance with the City’s General Plan.
Note on Parks Projects
At the Strategic Planning Session of February 3, 2018, the City Council asked that
Fallon Sports Park Phase III be included in the five-year CIP and to revisit the proposed
facilities assumed in that phase to include field space for emerging sports, such as
cricket. The total project cost for the current plan is $10.4 million, funded by the Public
Facility Fee (PFF) program. It is currently unknown what affect the program changes in
the third phase will have on the overall costs, either positive or negative. Therefore,
with the current revenue and expenditure assumptions in the PFF five -year cash flow,
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inclusion of this project will potentially result in the City moving all other PFF-funded
parks and facilities projects to future years.
General Fund Reserves
Total reserves are projected at $125.8 million at the end of FY 2018-19, an increase of
$3.4 million over Fiscal Year 2017-18. The unassigned/available cash flow reserve is
projected at $41.0 million, before any designation by the City Council to specific
Committed reserves, and before Staff completes the necessary accounting adjustments
to reserves at the end of the current fiscal year. The City Council will have the
opportunity to make reserve designations during the City Council meeting of June 19,
2018.
Next Steps
Staff is seeking City Council the following direction on the Proposed Budget:
1) Are there any items the City Council would like staff to change, remove, or add
to the budget proposal? If there are any requests, Staff would analyze those
and bring them back for the City Council’s consideration at the May 15, 2018
City Council meeting.
2) Is there any other information City Council desire to see during the budget
adoption on May 15, 2018?
NOTICING REQUIREMENTS/PUBLIC OUTREACH:
None.
ATTACHMENTS:
1. General Fund Summary
2. General Fund Transfers Summary
3. General Fund Reserves Summary
4. 2018-2023 CIP - General Improvements
5. 2018-2023 CIP - Parks
6. 2018-2023 CIP - Streets
7. Future CIP Projects
GENERAL FUND SUMMARY ATTACHMENT 1
PRELIMINARY 2018-19 / 2019-20
Actual
2016-17
Adopted
2017-18
Amended
2017-18
Proposed
2018-19
$ Change
from PY
%
Change
from PY
Projected
2019-20
$ Change
from PY
% Change
from PY
Revenues
Property Tax 36,964,785 37,971,147 39,201,147 40,130,167 2,159,020 5.7%42,407,594 2,277,427 5.7%
Sales Tax 20,001,379 20,296,801 20,296,801 20,129,696 (167,105) -0.8%19,897,290 (232,406) -1.2%
Development Revenue 12,350,738 9,798,859 10,720,764 8,286,433 (1,512,426) -15.4%7,482,408 (804,025) -9.7%
Other Taxes 6,834,545 5,947,000 6,197,000 6,573,100 626,100 10.5%6,657,600 84,500 1.3%
Licenses & Permits 318,981 309,096 309,096 272,013 (37,083) -12.0%273,147 1,134 0.4%
Fines & Penalties 94,205 111,432 111,432 111,432 - 0.0%111,432 - 0.0%
Interest Earnings 1,286,942 876,000 1,326,000 1,292,000 416,000 47.5%1,292,000 - 0.0%
Rentals and Leases 1,117,593 1,081,672 1,081,672 1,147,218 65,546 6.1%1,153,595 6,377 0.6%
Intergovernmental 258,508 198,618 198,618 234,919 36,301 18.3%234,919 - 0.0%
Charges for Services 5,274,724 6,092,717 6,164,717 6,787,894 695,177 11.4%6,835,180 47,285 0.7%
Community Benefit Payments 699,000 200,000 200,000 641,000 441,000 220.5%200,000 (441,000) -68.8%
Other Revenue 910,561 259,235 272,800 836,026 576,791 222.5%835,010 (1,016) -0.1%
Subtotal Revenues 86,111,961$ 83,142,577$ 86,080,047$ 86,441,899$ 3,299,322$ 4.0%87,380,175$ 938,276$ 1.1%
Unrealized Gains/Losses (2,161,541) -
Transfers In 155,861
Total Revenues 83,950,420$ 83,142,577$ 86,235,908$ 86,441,899$ 3,299,322$ 4.0%87,380,175$ 938,276$ 1.1%
Expenditures
Salaries & Wages 10,387,331 12,422,136 12,422,136 12,399,335 (22,801) -0.2%12,878,025 478,690 3.9%
Benefits 5,409,898 6,298,523 6,378,523 5,923,912 (374,611) -5.9%6,321,310 397,398 6.7%
Services & Supplies 2,077,805 3,252,530 3,176,975 3,012,494 (240,036) -7.4%3,028,168 15,674 0.5%
Internal Service Fund Charges 3,040,296 3,049,881 3,049,881 3,034,573 (15,308) -0.5%3,024,309 (10,264) -0.3%
Utilities 1,793,538 2,830,310 2,830,310 3,090,053 259,743 9.2%2,660,141 (429,912) -13.9%
Total Contracted Services *42,600,146 46,004,428 46,933,918 48,869,315 2,864,887 6.2%50,088,034 1,218,720 2.5%
Capital Outlay 935,960 469,112 533,112 163,770 (305,342) -65.1%152,381 (11,389) -7.0%
Contingency - 460,000 359,000 210,000 (250,000) -54.3%210,000 - 0.0%
Subtotal Expenditures 66,244,975$ 74,786,920$ 75,683,855$ 76,703,452$ 1,916,532$ 2.6%78,362,369$ 1,658,917$ 2.2%
Carryovers from Prior Year 1,240,217
Contribution to OPEB/PERS
Total Expenditures 66,244,975$ 74,786,920$ 76,924,072$ 76,703,452$ 1,916,532$ 2.6%78,362,369$ 1,658,917$ 2.2%
Operating Impact 17,705,445$ 8,355,657$ 9,311,836$ 9,738,447$ 9,017,806$
One Time Adjustment for Accruals 1,069,534
Transfers Out (5,542,414) (2,440,629) (9,314,957) (6,333,000) (2,953,000)
Impact on Total Reserves 13,232,565$ 5,915,028$ (3,121)$ 3,405,447$ 6,064,806$
TOTAL RESERVES 122,416,591$ 122,413,470$ 125,818,917$ 131,883,723$
* Contracted Services Detail (1)
Actual
2016-17
Adopted
2017-18
New
Amended
2017-18
Proposed
2018-19
$ Change
from PY
%
Change
from PY
Projected
2019-20
$ Change
from PY
% Change
from PY
Police Services 16,356,051 18,259,770 18,259,770 19,078,235 818,465 4.5%20,145,891 1,067,656 5.6%
Fire Services 11,788,015 12,402,322 12,407,822 13,125,673 723,351 5.8%13,813,253 687,579 5.2%
Maintenance Services (MCE)4,484,851 4,829,511 4,833,011 5,158,925 329,414 6.8%5,158,925 - 0.0%
Development 5,563,674 5,778,312 7,961,870 5,921,048 142,736 2.5%5,904,334 (16,713) -0.3%
Other Contracted Services 4,407,556 4,734,513 3,471,445 5,585,434 850,921 18.0%5,065,631 (519,802) -9.3%
Total Contracted Services 42,600,146$ 46,004,428$ 46,933,918$ 48,869,315$ 2,864,887$ 6.2%50,088,034$ 1,218,720$ 2.5%
(1) Contracted Services Detail includes carryovers from FY 2016-17 totaling $1,193,397.
GENERAL FUND TRANSFERS OUT
PRELIMINARY 2018-19 / 2019-20
New Projects/Items Noted
CIP Projects Funded by Reserves
Proposed
18-19
Projected
19-20
HVAC Replacement - Civic Center (NEW)2,000,000
Maintenance Yard
Civic Center Modifications
Shannon Center Parking Lot Impr
Dublin Heritage Cemetery Phase II
Amador Plaza Rd Bicycle & Pad Impr
Fallon Sports Park - Phase II
Storm Drain Trash Capture 1,000,000
Total CIPs Funded by Reserves 3,000,000$ -$
CIP Projects Not Funded By Reserves
Proposed
18-19
Projected
18-19
Citywide Bicycle and Pedestrian Impr 108,000 108,000
EV Charging Stations (NEW)240,000
City Entrance Monument Signs (NEW)285,000
ERP Replacement (NEW)1,845,000
San Ramon Rd Trail Improvements
San Ramon Rd Landscape
Police Services Building
Sidewalk Safety
ADA Transition
Storm Drain Condition
Dublin Sports Ground Renovation
Dublin Sports Ground Rehabilitation 1,700,000
Dublin Blvd Extension
Dougherty Rd to Sierra
Total CIP's Not Funded by Reserves 2,333,000$ 1,953,000$
TOTAL CIP TRANSFERS 5,333,000$ 1,953,000$
Other Transfers
Proposed
18-19
Projected
18-19
Transfer to Equipment Replacement 1,000,000 1,000,000
Transfers to Public Facility Fees Fund
Total CIP's Not Funded by Reserves 1,000,000$ 1,000,000$
Total Transfers Out of General Fund 6,333,000$ 2,953,000$
ATTACHMENT 2
GENERAL FUND RESERVES SUMMARY
PRELIMINARY 2018-19 / 2019-20
Reserve Balances
Projected
2017-18
NET
CHANGE
Projected
2018-19
NET
CHANGE
Projected
2018-19
Non-Spendable 39,262$ -$ -$ -$ -$
Prepaid Expenses 39,262 - 39,262 - 39,262
Advance to Public Facility Fees - - - - -
Advance to PERS Side Fund - - - - -
Restricted 1,762,000$ -$ -$ -$ -$
Heritage Park Maintenance 750,000 - 750,000 - 750,000
Cemetery Endowment 60,000 - 60,000 - 60,000
Developer Contr - Downtown 873,000 - 873,000 - 873,000
Developer Contr - Nature Pk 60,000 - 60,000 - 60,000
Developer Contr - Heritage Pk 19,000 - 19,000 - 19,000
Committed 34,131,832$ (722,198)$ 116,235$ -$ 277,802$
Economic Stability 8,000,000 - 8,000,000 - 8,000,000
Public Safety Reserve 1,600,000 - 1,600,000 - 1,600,000
Downtown Public Impr 911,817 - 911,817 - 911,817
Economic Development 2,000,000 - 2,000,000 - 2,000,000
Emergency Communications 741,000 - 741,000 - 741,000
Fire Svcs OPEB 3,334,672 - 3,334,672 - 3,334,672
Innovations & New Opport 1,813,408 - 1,813,408 - 1,813,408
One-Time Initiative 1,341,408 - 1,341,408 - 1,341,408
Specific Committed Reserves - -
Maintenance Facility - - - - -
Cemetery Expansion 3,797,138 - 3,797,138 - 3,797,138
Fallon Sports Park 200,000 - 200,000 - 200,000
Civic Ctr Expansion - - - - -
Storm Drain Trash Capture 722,197.870 (722,198) - - -
Shannon Center Parking Lot - - - - -
Utility Undergrounding 1,170,190 - 1,170,190 - 1,170,190
Advance to Public Facility Fee 6,000,000 - 6,000,000 - 6,000,000
Dublin Sports Ground 2,500,000 - 2,500,000 - 2,500,000
Assigned 53,026,808$ (2,000,000)$ 900,000$ -$ -$
Accrued Leave 998,235 - 998,235 - 998,235
Operating Carryovers 1,240,217 - 1,240,217 - 1,240,217
CIP Carryovers 1,739,331 - 1,739,331 - 1,739,331
Non-Streets CIP Commitments 3,879,516 - 3,879,516 - 3,879,516
Catastrophic Loss 16,468,531 - 16,468,531 - 16,468,531
Service Continuity 3,150,000 - 3,150,000 - 3,150,000
Pension Rate Stabilization Plan 2,000,000 - 2,000,000 - 2,000,000
Chevron Debt Payoff 5,238,622 - 5,238,622 - 5,238,622
Pension & OPEB 10,614,353 - 10,614,353 - 10,614,353
Fiscally Responsible Adj 325,000 - 325,000 - 325,000
Municipal Regional Permit 1,870,030 - 1,870,030 - 1,870,030
HVAC Replacement 2,000,000 (2,000,000) - - -
Relocate Parks Dept 250,000 - 250,000 - 250,000
Specific Assigned Reserves - -
Civic Ctr Renovation-Police 1,962,100 - 1,962,100 - 1,962,100
Façade Improvement Grants 250,000 - 250,000 - 250,000
Contribution to ISF 750,000 - 750,000 - 750,000
Fire Equipment Replacement 290,873 - 290,873 - 290,873
Unassigned 34,836,201$ 6,127,645$ 40,963,845$ 6,064,806$ 47,028,652$
Unassigned-Unrealized Gains (3,860,531) - -
Unassigned (Available)38,696,732 40,963,845 47,028,652
TOTAL RESERVES 122,413,470$ 3,405,447$ 125,818,917$ 6,064,806$ 131,883,723$
ATTACHMENT 3
Project # PROJECT DESCRIPTION
PRIOR
YEARS
2017-18
BUDGET 2018-19 2019-20 2020-21 2021-22 2022-23
FUTURE
YEARS TOTALS
GI0116
Public Safety Complex - Police Services
Building $1,590,429 $19,909,571 $21,500,000
GI0117 IT Infrastructure Improvement $643,142 $6,858 $250,000 $900,000
GI0509 Maintenance Yard Facility Improvements $9,904,700 $76,033 $9,980,733
GI4099
Civic Center Modification Design and
Construction $3,720,388 $557,903 $4,278,291
GI5016 Annual ADA Transition Plan $23,833 $23,833
GINEW1 Cultural Arts Center $656,550 $4,943,450 $5,600,000
GINEW2 Civic Center HVAC and Roof Replacement $2,364,100 $1,000,000 $3,364,100
GINEW3 EV Charging Stations $240,000 $285,000 $525,000
GINEW4 Financial System Replacement $250,000 $2,250,000 $2,500,000
GINEW5 Library Tenant Improvements $1,660,000 $1,660,000
$15,858,659 $20,574,198 $3,104,100 $2,250,000 $656,550 $5,943,450 $1,660,000 $285,000 $50,331,957
Fund #FINANCING
PRIOR
YEARS
2017-18
BUDGET 2018-19 2019-20 2020-21 2021-22 2022-23
FUTURE
YEARS TOTALS
1001 General Fund $8,628,528 $3,622,612 $2,240,000 $1,845,000 $285,000 $16,621,140
2811 Cable TV Facilities $77,843 $535,157 $613,000
4105 Community Buildings $656,550 $4,943,450 $5,600,000
4106 Library $1,660,000 $1,660,000
4107 Civic Center $1,835,861 $1,835,861
4401 Dublin Crossing Development Fee $1,590,429 $16,409,571 $18,000,000
6205
Internal Service Fund - Facilities
Replacement $3,082,856 $364,100 $1,000,000 $4,446,956
6305 Internal Service Fund - Equipment $250,000 $405,000 $655,000
6605 IT Fund $643,142 $6,858 $250,000 $900,000
$15,858,659 $20,574,198 $3,104,100 $2,250,000 $656,550 $5,943,450 $1,660,000 $285,000 $50,331,957
2018-2023 CAPITAL IMPROVEMENT PROGRAM - GENERAL IMPROVEMENTS
TOTAL COSTS
TOTAL FINANCING
Project # PROJECT DESCRIPTION
PRIOR
YEARS
2017-18
BUDGET 2018-19 2019-20 2020-21 2021-22 2022-23
FUTURE
YEARS TOTALS
PK0105
Emerald Glen Recreation & Aquatic
Complex - Phase I $41,241,436 $3,889,509 $45,130,945
PK0115 Dublin Crossing Community Park $177,235 $7,510,305 $11,843,344 $4,469,116 $24,000,000
PK0117 Clover Park & Sunrise Park $1,781,358 $1,781,358
PK0118 Moller Ranch Neighborhood Square $1,053,000 $1,053,000
PK0215
Dublin Heritage Park Cemetery
Improvements $6,928 $1,493,072 $1,500,000
PK0216 Sean Diamond Park $859,235 $2,079,294 $2,938,529
PK0217
Public Art - Dublin Crossing Community
Park $427,439 $53,310 $200,000 $680,749
PK0218
Public Art - Moller Ranch Neighborhood
Square $10,000 $10,000
PK0316
Shannon Center Parking Lot
Improvements $107,320 $1,042,680 $1,150,000
PK0317 Public Art - Clover Park & Sunrise Park $35,600 $35,600
PK0318
Public Art - Jordan Ranch Neighborhood
Park $46,980 $46,980
PK0414 Fallon Sports Park - Phase II $12,428,801 $5,654,828 $18,083,629
PK0415
Public Art - Emerald Glen Recreation and
Aquatics Complex $312,716 $120,253 $432,969
PK0416 Dublin Sports Grounds Renovation $652,524 $238,576 $891,100
PK0417
Public Art - Public Safety Complex - Police
Services Building $300,000 $300,000
PK0418 Public Art - Sean Diamond Park $48,000 $48,000
PK0514 Jordan Ranch Neighborhood Park $651,059 $1,817,854 $2,468,913
PK0515 Public Art - Fallon Sports Park $161,593 $118,341 $279,934
PK0518 Dublin Sports Grounds Rehabilitation $300,000 $1,700,000 $2,000,000
PKNEW1 Fallon Sports Park Phase III $2,125,776 $1,113,788 $7,120,436 $10,360,000
PKNEW2 Wallis Ranch Community Park - Phase I $938,095 $2,561,905 $3,500,000
PKNEW5 Public Art - Dog Park Art Replacement $26,680 $26,680
PKNEW6 Public Art - Fallon Sports Park Phase III $2,840 $159,990 $162,830
PKNEW7 Public Art - Dublin Sports Grounds $40,000 $40,000
PKNEW3
Mape Memorial Park Playground
Replacement $300,000 $300,000
PKNEW4 Jordan Ranch Neighborhood Square $390,514 $1,049,486 $1,440,000
$56,598,846 $26,914,090 $17,104,950 $5,982,894 $8,449,045 $3,611,391 $118,661,216
2018-2023 CAPITAL IMPROVEMENT PROGRAM - PARKS
TOTAL COSTS
2018-2023 CAPITAL IMPROVEMENT PROGRAM - PARKS
Fund #FINANCING
PRIOR
YEARS
2017-18
BUDGET 2018-19 2019-20 2020-21 2021-22 2022-23
FUTURE
YEARS TOTALS
1001 General Fund $3,114,248 $2,995,247 $1,700,000 $7,809,495
1005 Community Benefit Payment (GF)$1,800,000 $1,800,000
2212 Vehicle Registration Fee (ACTC)$50,000 $50,000
2302 Measure D $80,000 $80,000
2801 Public Art Fund $474,309 $1,106,613 $82,830 $399,990 $2,063,742
2904 Housing-Related Parks Grant Fund $652,524 $178,576 $831,100
4103 Community Park Improvements $13,540,768 $11,109,173 $5,273,202 $5,582,904 $8,058,531 $2,561,905 $46,126,483
4104 Neighborhood Park Improvements $1,510,294 $2,280,091 $390,514 $1,049,486 $5,230,385
4105 Community Buildings $27,237,189 $1,100,000 $28,337,189
4108 Aquatic Center $8,269,515 $8,269,515
6205
Internal Service Fund - Facilities
Replacement $304,750 $300,000 $604,750
6605 IT Fund $150,000 $150,000
9999 Developer Built $7,559,639 $9,748,918 $17,308,557
$56,598,846 $26,914,090 $17,104,950 $5,982,894 $8,449,045 $3,611,391 $118,661,216TOTAL FINANCING
Project # PROJECT DESCRIPTION
PRIOR
YEARS
2017-18
BUDGET 2018-19 2019-20 2020-21 2021-22 2022-23
FUTURE
YEARS TOTALS
ST0116 Tassajara Road Realignment & Widening $112,122 $408,638 $912,280 $538,150 $6,463,570 $8,434,760
ST0117 Annual Street Resurfacing $119,539 $3,308,278 $1,726,000 $1,672,000 $2,220,000 $2,220,000 $2,220,000 $13,485,817
ST0118 Iron Horse Trail Bridge at Dublin Blvd $1,522,000 $1,522,000
ST0216 Dublin Boulevard Extension $207,600 $1,190,335 $859,165 $994,450 $994,550 $59,834,000 $64,080,100
ST0217 San Ramon Road Arterial Management $19,752 $647,728 $667,480
ST0218 San Ramon Road Landscape Renovation $405 $238,660 $239,065
ST0317
Amador Valley Blvd - Wildwood Road &
Stagecoach Intersections Improvements $462,010 $462,010
ST0417 Dublin Ranch Street Light Improvements $388,930 $337,090 $37,090 $37,090 $38,700 $38,700 $877,600
ST0514 San Ramon Road Trail Improvements $71,858 $101,603 $173,461
ST0517 Citywide Bicycle and Pedestrian Improvements $11,691 $999,789 $230,000 $431,000 $431,000 $431,000 $431,000 $2,965,480
ST0610
Citywide Street Storm Drain Condition
Assessment $494,516 $500,893 $995,409
ST0615 Traffic Sign Inventory and Safety Review $88,350 $45,573 $133,923
ST0713 Citywide Signal Communications Upgrade $513,263 $148,382 $150,000 $150,000 $150,000 $1,111,645
ST0715 City Irrigation Improvements $122,183 $79,871 $202,054
ST0815
Amador Plaza Road Bicycle and Pedestrian
Improvements $497,117 $916,532 $1,413,649
ST0911
Dougherty Road Improvements Sierra Lane to
North City Limit $10,740,821 $12,288,626 $23,029,447
ST1012
Dublin Boulevard Improvements - Sierra Court
to Dublin Court $1,089,320 $7,502,114 $500,000 $9,091,434
ST1312 Storm Drain Trash Capture Project $137,803 $722,198 $860,001
STNEW1
Tassajara Road Improvements - North Dublin
Ranch Drive to Quarry Lane School $1,798,020 $4,053,980 $5,852,000
STNEW2 Alamo Creek Trail Repair $664,180 $664,180
STNEW3 City Entrance Monument Signs $285,000 $285,000
STNEW6
Intelligent Transportation System Upgrade –
Connected/Autonomous Vehicle and Safety
Improvements $510,000 $510,000
STNEW4 Stormwater Trash Capture $1,055,000 $1,055,000
STNEW5 Dublin Boulevard Pavement Rehabilitation $736,817 $736,817
$14,226,340 $31,472,160 $9,026,735 $8,613,487 $10,296,210 $2,689,700 $2,689,700 $59,834,000 $138,848,332
2018-2023 CAPITAL IMPROVEMENT PROGRAM - STREETS
TOTAL COSTS
2018-2023 CAPITAL IMPROVEMENT PROGRAM - STREETS
Fund #FINANCING
PRIOR
YEARS
2017-18
BUDGET 2018-19 2019-20 2020-21 2021-22 2022-23
FUTURE
YEARS TOTALS
1001 General Fund $704,582 $1,995,839 $1,393,000 $108,000 $108,000 $108,000 $108,000 $4,525,421
2106 Traffic Safety $88,350 $45,573 $133,923
2201 State Gas Tax $2,771,228 $1,175,180 $952,000 $450,000 $380,000 $380,000 $6,108,408
2202 Federal Transportation Grant $661,000 $661,000
2204 Measure B Sales Tax - Local Streets Fund
(ACTC)$131,230 $863,771 $490,000 $535,817 $820,000 $780,000 $780,000 $4,400,818
2205 Measure B Sales Tax - Bike & Pedestrian Fund
(ACTC)$518,110 $172,000 $23,000 $23,000 $23,000 $23,000 $782,110
2207 TFCA/Transportation for Clean Air $19,752 $126,600 $146,352
2212 Vehicle Registration Fee (ACTC)$423,789 $92,956 $70,000 $70,000 $70,000 $726,745
2214 Measure BB Sales Tax - Local Streets Fund
(ACTC)$1,023,600 $450,000 $300,000 $300,000 $350,000 $350,000 $2,773,600
2215 Measure BB Sales Tax - Bike & Pedestrian
Fund (ACTC)$145,780 $150,000 $20,000 $20,000 $20,000 $20,000 $375,780
2216 Measure B Grants $5,147,190 $1,119,810 $6,267,000
2217 Measure BB Grants $2,049,267 $13,731,218 $213,515 $15,994,000
2220 Road Maint. & Rehab Account (RMRA)$330,716 $900,000 $300,000 $990,000 $990,000 $990,000 $4,500,716
2302 Measure D $45,000 $45,000
2304 Local Recycling Programs $170,000 $170,000
2701 Street Light District 1983-1
2705 Street Light District East Dublin 1999-1 $388,930 $337,090 $37,090 $37,090 $38,700 $38,700 $877,600
3600 Streets CIP Projects $250,680 $2,408,320 $2,659,000
4301 Eastern Dublin Traffic Impact Fee - Category 1 $319,722 $889,488 $2,143,670 $5,048,430 $3,587,029 $11,988,339
4302 Eastern Dublin Traffic Impact Fee - Category 2 $157,961 $2,590,145 $2,748,106
4303 Traffic Impact Fee - Category 3 $1,159,000 $409,263 $1,568,263
4304 Traffic Impact Fee - Western Dublin $497,117 $916,532 $1,413,649
4305 Traffic Impact Fee - Dougherty Valley $1,705,418 $1,305,313 $3,010,731
4306 TVTD $503,017 $538,150 $3,871,091 $4,912,258
4309 Mitigation Contributions $1,360,625 $122,934 $1,483,559
6305 IT Fund $89,474 $5,426 $20,000 $20,000 $20,000 $154,900
7101 Energy Efficiency Capital Lease $122,183 $79,871 $202,054
9997 Other $385,000 $385,000
9998 Unidentified $59,834,000 $59,834,000
$14,226,340 $31,472,160 $9,026,735 $8,613,487 $10,296,210 $2,689,700 $2,689,700 $59,834,000 $138,848,332TOTAL FINANCING
PROJECT DESCRIPTION ESTIMATED COST
City Entrance Sign Modifications $150,000
Eastern Dublin Traffic Impact Fee $54,410,000
Western Dublin Traffic Impact Fee $12,540,000
Dublin Heritage Park and Museums $9,000,000
Croak Neighborhood Park East $3,960,000
Croak Neighborhood Park West $3,600,000
Dublin Sports Grounds – Phase 5 Renovation $2,000,000
Emerald Glen Recreation & Aquatic Center Phase 2 $15,330,000
Iron Horse Nature Park and Open Space $6,802,000
Wallis Ranch Phase 2 $2,872,000
Public Art - Heritage Park $500,000
TOTAL COSTS $111,164,000
FUTURE PROJECTS