HomeMy WebLinkAboutItem 4.8 - 1244 Fiscal Year 2016-17 1st Quarter Financial R
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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.
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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
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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).
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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