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Home My WebLink About8.1 1993-94 StateBudgetImpact.. M SUBJECT: 0 0 CITY OF DUBLIN AGENDA STATEMENT CITY COUNCIL MEETING DATE:. February 8, 1993 State Budget Impact on 1993 -94 Budget (Prepared by: Richard C. Ambrose, City Manager) EXHIBITS ATTACHED: Exhibit A: Exhibit B: Exhibit C: Exhibit D: Exhibit E: Exhibit F: RECONDUMATION:'� �'� See below. /Governor's Budget Proposal of January 1993 Estimated Property Tax Loss by City Analysis of Governor's Proposed Budget on City of Dublin's General Fund Budget Budget Items Not Subject to Reduction X Summary of Budget Activities Service Reduction Cost Savings Options Budget Decision Making Worksheet FINANCIAL STATEMENT: See Below. DESCRIPTION: In September 1992, the State of California adopted a State Budget which included a reduction in property taxes to California Cities. This reduction is estimated at $349,122 for the City of Dublin for Fiscal Year 1992 -93. In January 1993, Governor Wilson unveiled his proposed State Budget for Fiscal Year 1993 -94. The Governor's Budget projects a $7.5 billion State Budget deficit and includes a number of proposals to reduce' the deficit. The proposal of primary concern to the City of Dublin is the reduction of the City's property tax revenues by an estimated $826,007 (See Exhibit A). The reduction of the City's property tax revenues by nearly $1.2 million by the State over a two year period will have significant impacts on the City's ability to finance services for Fiscal Year 1993 --94. in order to provide the City Council with some concept of the impact on City operations, Staff has analyzed the impact of this State property tax take, utilizing 1992 -93 expenditure and revenue information. As shown in Exhibit B, if the Governor's Budget is adopted as proposed and there are no increases in operating costs in 1993 -94 nor further deterioration of the local economy, the City's General Fund Supported Operating Budgets would face a shortfall of at least $1,035,114. The shortfall could exceed this amount due to local economic conditions and increased operating costs. To prepare for the possibility of this shortfall for Fiscal Year 1993 -94, the City has three fundamental alternatives or combination of alternatives which it can pursue. A. Reduce Operating Costs /Services B. Increase Revenues C. Utilize General Fund Reserves A. REDUCE OPERATING COST SERVICES As indicated above, the City may be faced with a shortfall which could exceed $1,035,114. To assess the impact on the City's General Fund Supported Budget, Staff has identified those services and costs which would not be available to be reduced in the 1992 -93 Budget. These items include services which generate revenue, would significantly increase the City's liability exposure if eliminated, costs which will be incurred if the City continues to operate the Civic Center, and Debt Service. As illustrated in COPIES T0: CITY CLERK ITEM N0. FILE 0 3 3 d 24011 • 11 Exhibit C, if these items are subtracted from the 1992 -93 General Fund Supported Operating Budget, approximately $9,679,427 of the remaining Budget would have to be reduced by $1,035,114 or 10.7 %. Assuming this reduction was applied across - the - -board to all City provided or supported services, Staff has identified the potential impact on several services below. Please note that these are examples only and are shown only to illustrate the significance of the Governor's 2roposal on the City's Budget,_ City Council - Eliminate Community Promotion Activities. City Manager /Clerk - Eliminate maintenance and support of Data Processing system, public information, contract service review, public information program, legislative analysis, response to smoking and vicious dog complaints, and pursuit of economic development. Legal Service - Eliminate City Attorney Attendance at Council /commission Meetings. Police - Eliminate 4.5 positions impacting minor case investigation, delayed patrol response time, reduced crime prevention, reduced traffic enforcement, no proactive narcotics enforcement. Animal Control - No Proactive Patrol. Fire - Eliminate the equivalent of one -half of one Fire Engine Company. Street Maintenance - Reduce level of street repair by 5 %. Library - Reduce 2 hours /week. Park Maintenance -- Longer lawns, less litter pick -up, slower response to service requests, shut down all fountains. (Reduction required exceeds total maintenance and utility cost for Kolb Park.) Recreation - Eliminate Playground Program and Special Events or close Shannon Center Planning - Delay in processing planning applications and requested revisions to zoning ordinance Building & Safety - Reduce Business License Inspection frequency As indicated above, this is not a complete list of impacts on all services, but only illustrative of the impact created by an across -the -board reduction in costs. Reductions of this kind will result in reduction in personnel in all City Departments. If the City Council wishes to pursue cost reduction as a means of addressing the 1993 Budget Shortfall, it is suggested that the City Council set a monetary target and consider one of the following cost cutting methods. 1. Across - the -board reduction of all services. 2. Modified across - the -board reduction by indicating those services which should be completely eliminated and /or those services which should not be reduced at all. (Refer to Exhibit D for list of services) 3. Utilize the Service Reduction Cost Savings Options (See Exhibit E) developed during the latter part of 1992. The elimination of all services identified in this report would not create enough savings to offset the entire anticipated shortfall. 4. Provide Staff with other direction. -2- B. INCREASE REVMMS During the latter part of 1992, Staff presented the City Council with a number of revenue generating options to address the 1992 -93 Budget Shortfall. The options were listed by the following major categories. 1. Fees for Service 2. AB 939 Fees (implemented in January 1993) 3. Policy Changes transferring cost for services to property owners 4. - Assessments S. Utilize City Assets to generate additional income 6. Taxes 7. Outstanding Accounts Receivables 8. New Enterprise Activities If the City Council wishes to pursue revenue generation as a means of addressing the 1993 -94 Budget Shortfall, it is suggested that the Council set a monetary target and provide direction as to which, if any, of the above revenue categories it would like Staff to pursue to provide the Council with more information. This information might include legal process, amount of funds that can be generated, implementation time frame, impact on City's competitiveness with other cities, cost of implementation. C. USE OF RESERVES The City currently has two sources of General Fund Reserves: a Budgeted Contingent Reserve and Reserves Designated for Authorized Expenditures. The Budgeted Contingent Reserve is funded by current revenues. This reserve is budgeted each year to use for relatively small unanticipated expenditures which may arise during the course of the year. As of 12/31/92, this reserve totalled $86,365. The Reserve Designated for Authorized Expenditures is a much larger reserve which is not part of the City's Annual Budget. This Reserve has historically been used by the City as an endowment fund, generating interest income which is necessary for the City's day -to -day operations. This income is the single largest source of locally generated revenue, which cannot be taken by the State. Occasionally, concerns have been raised regarding the City maintaining such a large reserve compared to other communities. In response to those concerns, three points need to be made. First, most other agencies transfer most of their General Fund Reserves to special reserves such as Capital Project Reserves, Liability Insurance Reserves, etc., but yet still use the interest from those reserves to support City Operations. Dublin has not set up such special reserve funds. Therefore, comparing Dublin's General Fund Reserves to the General Fund Reserves of other agencies is like comparing apples to oranges. Second, development of an independent source of income such as a reserve is a good management practice particularly in light of the fact that the State of California has historically taken local revenues, to solve the State's Budget problems. Third, without this reserve, many of the services which the City added or enhanced since incorporation would not have occurred during the last ten years. Some examples of these services include; additional library hours, new recreation programs, development and maintenance of four new parks, development of permanent facilities for City Operations, renovation and maintenance of School facilities, improved street sweeping, traffic enforcement, narcotics enforcement, increased police patrol, increased street sweeping frequency, beautification projects and maintenance of those projects, etc. -3- 0 0 The size of the reserve and the City's interest income for.the last three fiscal years is shown below. Fiscal Year General Fund Reserve Interest Income 1989 -90 $14,451,980 $1,287,997 1990 -91 15,320,824 1,282,078 1991 -92 15,452,898 976,342 As noted above, the City's interest income from reserves has dropped significantly due to the rapid decline in interest rates. Currently, the City receives approximately $49,300 in Annual Operating Income for each $1,000,000 in Reserves. if this reserve is reduced to only fund the shortfall, the City's operating income will be reduced permanently. When interest rates rise again, the City's current level reserve would generate approximately $155,000 per year for each one percentage increase in interest rates. If the City Council chooses to utilize reserves to offset the shortfall, it is suggested that the Council set a monetary target in terms of how much of the reserves, if any should be used. If used, the Council may also wish to consider whether reserves should be used to make up the shortfall or fund the development of new sources of revenue which would provide a long term revenue stream to the City. CONCLUSION Given the state of the National, State, and local economy and the fact that the cities are last in the governmental pecking order, the City should anticipate that its ability to finance municipal services will continually be eroded unless it takes a proactive posture in determining which services it will provide, resisting further State intrusion into local government issues /finances, and development of revenue sources which are tamper proof. This Budget Report has been prepared with the intent of soliciting policy input from the City Council in advance of preparing the 1993 -94 Preliminary Budget in order that the City can respond in a timely manner to a reduction in revenue by the State, without having to revise much of the Budget once the State Budget is passed. This will also provide employees with longer lead time to seek other employment in the event that service reductions are implemented. RECOMMENDATION It is Staff's recommendation that the City Council review the above options for addressing the potential shortfall, select those options which it wishes Staff to pursue in the development of the 1993 -94 Preliminary Budget, and set monetary targets for those major options selected i.e. Cost /Service Reduction, Increase Revenues, Utilize Reserves. In setting those monetary targets, the Council should take into consideration that the estimated shortfall does not include increased costs with which the City will be faced in 1993 -94 but are yet to be fully determined- and deterioration of the City's Sales Tax Base due to development of new retail centers in ad'acent cities, if the City Council concurs with the recommended approach, Staff has prepared a worksheet (See Exhibit F) to facilitate discussion of the options by the City Council. a:28$state.agenda #11 -4- OTI MATED PROPERTY TAX LOSSES BY CO Governor's budget proposal of January, 1993 AMADOR COUNTY Amador Estimated 93 -94 CITY Loss From Jackson Governor's Bud et ALAMEDA COUNTY $22,803 Alameda $2,382,301 Albany $376,085 Berkeley $4,027,537 Dublin $826,007 Emeryville $234,645 Fremont $4,681,340 Hayward $2,765,187 Livermore $1,509,165 Newark $1,026,896 Oakland $10,591,957 Piedmont $754,892 Pleasanton $2,743,361 San Leandro $1,278,634 Union City $1,150,211 AMADOR COUNTY Amador $3,548 lone $34,336 Jackson $80,913 Plymouth $22,803 Sutter Creek $49,264 BUTTE COUNTY Biggs $13,010 Chico $389,494 Gridley $54,717 Oroville $151,915 Paradise $496,380 CALAVERAS COUNTY Angels Camp $28,742 COLUSA COUNTY Colusa $98,634 Williams $40,080 CONTRA COSTA COUNTY Antioch $872,861 Brentwood $147,888 Clayton $89,912 Concord $1,448,517 Danville $398,880 El Cerrito $592,945 Hercules $175,475 Lafayette $120,129 Martinez $833,728 Moraga $169,768 Orinda $199,508 Pinole $235,548 DEL NORTE COUNTY Crescent City $25,673 EL DORADO COUNTY Placerville $165,876 South Lake Tahoe $737,677 FRESNO COUNTY Clovis Estimated 93--94 CITY Loss From Firebaugh Governor's Budget CONTRA COSTA COUNTY $33,914 Pittsburg $831,456 Pleasant Hill $102,542 Richmond $4,016,989 San Pablo $76,572 San Ramon $973,108 Walnut Creek $1,360,304 DEL NORTE COUNTY Crescent City $25,673 EL DORADO COUNTY Placerville $165,876 South Lake Tahoe $737,677 FRESNO COUNTY Clovis $678,152 Coalinga $54,622 Firebaugh $24,062 Fowler $33,914 Fresno $7,424,574 Huron $16,649 Kerman $45,130 Kingsburg $65,862 Mendota $28,602 Orange Cove $13,808 Parlier $23,940 Reedley $140,803 Sanger $165,504 San Joaquin $7,592 Selma $114,801 GLENN COUNTY Orland $95,497 Willows $96,475 HUMBOLDT COUNTY Arcata $124,967 Blue Lake $20,350 Eureka $262,798 Ferndale $11,135 Fortuna $42,166 Rio Dell $9,290 Trinidad $5,607 IMPERIAL COUNTY Brawley $237,825 Calexico $142,405 Calipatria $29,531 Note: These estmtates assume that cities' losseswill be the same, as a percentage, (approximately 21.7%), as for counties and special districts and that the Governor's $2.073 billion shift will be proportionately the same for all as a percentage of each agencys property tax revenue. The 1993 -94 proiecwd amount assumes the growth in the property tax base for all cities will be the same as the statewide average. Data not yet available for'No -Tax" Cities and new cities. EXHIBIT B ANALYSIS OF GOVERNOR'S PROPOSED BUDGET ON CITY OF DUBLIN'S GENERAL FUND BUDGET ASSUMPTIONS 1. Assume Revenue projected in 1992 -93 Budget remains constant inn 993-94 2. Assume no inflationary /other increases over 1992 -93 Appropriations 1993 -94 3. Does not include One Time Revenues or One Time Expenditures Savings REVENUES 1992 -93 Estimated (General Fund) 057,636 $93,140,727 1992 --93 Dublin Info Inc Estimated Interest on COP Reserve 18,000 New Abandoned Vehicle Abatement Revenue $13J- 6 63 Subtotal (349'122) 1992 -93 State Revenue Cuts Cuts L826,007 1993 -94 Governor's Proposed Revenue $12,041,234 Total General Fund Revenues EXPENDITURES ( General Fund Supported) 1992 -93 Operating Budget (General) $13,143,919 25,680 DII Operating Budget 136 823 Capital Budget $13,306,422 Subtotal Less Permanent 1992 -93 Budget (93 251l„ Reduction Savings Total General Fund Supported Budget $13,213,171 (136,823) Less Capital Budget Total General Fund Supported Operating Budget $ 13,076,348 Estimated Total General Fund Supported $1,171,937 Budget Shortfall Estimated Operating Budget Shortfall $9,035,114 a:$exhb.agenda #11 • EXHIBIT C BUDGET ITEMS NOT SUBJECT TO REDUCTION Budget Activity City Council City Manager Finance Building Management Insurance Animal Control Traffic Signal Description Audit Waste Management Services Business License Accounts Receivable Assessment District Servicing Lease Payment Gas & Electric Water & Sewer Telephone Janitorial Service Other Contract Services Building Repairs Animal Licenses Energy & Maintenance Reason Amount Required $ 18,616 Services offset by fees 41,620 Services offset by fees Required by Lease Agreement Needed to Operate Needed to Operate Needed to Operate Health & Safety Health & Safety Health & Safety Significant Financial Exposure Service offset by fees Significant Financial Exposure Street Landscaping Portion offset by Maintenance Gas Tax in 12/92 Cable TV Equipment Repair Offset by fees Recreation Various Programs Offset by fees Planning Various Services Offset by fees Building & Safety Various Services Offset by fees Engineering Plan Checking Offset by fees Inspection Services on private development Trip Reduction Ord implementation TOTAL 1992 -93 General Fund Supported Operating Budget Amount not available for Reduction Remaining Budget Available to be Reduced Impact of Across the Board Reduction $1,035,114 - $9,679,427 = 10.7% a:$exhc.agenda #11 71,200 1,718,970 120,000 7,095 38,000 53,450 25,468 73,800 152,500 4,800 63,116 33,600 1,000 424,650 264,036 152,000 133,000 $ 3,396,921 $13,076,348 ( 3,396,921) $ 9,679,427 EXHIBIT D *M114ARY OF BUDGET ACTIVITIE GENERAL FUND SUPPORTED* 1992 -93 ADOPTED ACTIVITY BUDGET GENERAL GOVERNMENT City Council 102,780 City Manager /Clerk 482,102 City Attorney 174,454 Finance 250,236 Data Processing Support 14,850 Building Management 2,057,157 Insurance 152,500 Elections 4,000 Non Departmental 87.214 TOTAL GENERAL GOVERNMENT $3,325,293 PUBLIC SAFETY Police $2,963,006 Crossing Guards 35,346 Animal Control 86,535 Traffic Signals 63,116 Disaster Preparedness 44,012 Fire 2,697,625 TOTAL PUBLIC SAFETY $5,889,640 TRANSPORTATION Public Works Administration $ 284,70 Street Maintenance 221,180 Street Tree Maintenance 60,000 Street Landscape maintenance 2221880 Paratransit Service 1.500 TOTAL TRANSPORTATION $ 790,260 HEALTH & WELFARE Waste Management $ 2.620 TOTAL HEALTH & WELFARE $ 2,520 CULTURE & LEISURE SERVICES Library Service $ 164,870 Cultural Activities 8,000 Heritage Center 20,390 Park Maintenance 598,910 Community Television 49,000 Recreation Recreation Administration 182,601 Playgrounds 82,692 Shannon Center 113,195 Preschool Classes 35,590 Teen Program 27,173 Adult Sports 112,601 Youth Sports 24,879 Special Events 30,040 Senior Center 104,699 Recreation Classes 87,065 Aquatics 198.787 Total Recreation $ 999,322 TOTAL CULTURE & LEISURE SERVICES $1,840,492 COMMUNITY DEVELOPMENT Planning $ 734,36 Building & Safety 254,801 Engineering 302,827 Economic Development 29,300 TOTAL COMMUNITY DEVELOPMENT $1,321,294 TOTAL GENERAL FUND SUPPORTED OPERATING BUDGET $13,169,599* * Includes DII Operating Budget a:$exh- d.agenda #11 N z O H H P4 O m En V4 H E U] 0 U z O H H U p A W a U � H W (d � N O >1 O }..1 P 39 � N O >y 7t`y O O O O Ln Ul N d' O O d O Ln to N � II O I o 1 �D Ali ,h 11 0 1 O 1 %D 39 O O O O Ln Ln t- • 1 O I I 1 Q 1 1 �x 1 I 1 p to 1 1 1 O c_ N 0 U o �✓( �1 a �, W U N I W o► A P M Cl Ln d O r•i � v �0 p a � a w rn c a Q 1Qi Z ro N W P Cl v ro C •C to � Y N Y ai M Ri Vn ai c c c •- H d N 1 H C% A 0 W In a r4 Y O N 0 E W H 0 m 9 > (-i v H W -P Qi ++ m W M N z O H H P4 O m En V4 H E U] 0 U z O H H U p A W a U � H W (d � N O >1 O }..1 P 39 � N O >y 7t`y O O O O Ln Ul N d' O O d O Ln to N � II O I o 1 �D Ali ,h 11 0 1 O 1 %D 39 O O O O Ln Ln t- • 1 O I I 1 Q 1 1 �x 1 I 1 p to 1 1 1 O N N 0 N o I I 1 O 1 I I O 0 N sr� �f M Cl O Ln Ln C� 0 to r- N 0 0 N o O p 0 O 0 O M Cl Ln d O r•i Ln Ln � c0 w In O0. 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Preferred Cost /Service Cutting Method (Check One) a. Across- the -Board Cut All Services b. Modified Across - the -Board Cut (1) Identify Services to be Eliminated (If Any) (See Exhibit D) (2) Identify Services Not to be Cut (See Exhibit 0) In Excess of $1,035,114 BUDGET BALANCING OPTIONS Increase Revenues 1 . YES /NO (Circle One) 2. Target Amount 3. Identify Preferred Revenue Category (Check any that apply) Fees for Service Policy Changes Assessments C. Utilize Service Reduction Cost Saving Options d. Other Cost /Service Cutting Methods a:$exh- f.agenda #ll Use of City Assets Taxes Collection Service New Enterprise Activity Use of Reserves 1 . YES /NO(Circle One) 2. Target Amount 3. Restrict Use YES /NO (Circle One) If yes, in what way? EXHIBIT. F