1 General Fund and All Other
Funds
Proposed Budget -Workshop
May 31, 2022
CITY OF PATTERSON
FY 2022-23
Budget
Presentation
Outline
2 GENERAL FUND
• General Fund FY 2021-22 Review
• General Fund Budget FY 2022-23 Overview
• General Fund Budget FY 2022-23: Revenue/Expenditure
Projections
• Budget FY 2022-23 Highlights
• New Budget Request –Operation and Maintenance, Capital Outlay, and Staffing
OTHER FUNDS – CIP and ENTERPRISE
• Capital Improvement Program (CIP) Funds FY 2022-23
Overview
• Enterprise Fund Budget FY 2021-22 Review
• Enterprise Fund Budget FY 2022-23 Overview
CITY-WIDE BUDGET FY2022-23 OVERVIEW
General Fund (100) FY 2021-22 Review
3 Adopted Budget Projected Budget
FY 2021-22 FY 2021-22 Change
Beginning Available Fund Balance $ 5,248,788 $ 9,467,102 $ 4,218,313 Revenues & Transfers In 24,230,575 28,432,746 4,202,171 Expenditures 21,487,148 23,338,550 1,851,402
Transfers Out 1,869,232 211,959 (1,657,273)
Net Change in Current Year Activity 874,196 4,882,237 4,008,041 Ending Available Fund Balance $ 6,122,984 $ 14,349,339 $ 8,226,355 General Fund (100) FY 21-22 Review
FY 21-22 Projected to have a surplus at the year end
General Fund (100) FY 2021-22 Review
4 Taxes, $18,682,612 ,
66%
Licenses & Permits,
$1,057,093 , 4%
Inter-Government,
$3,978,944 , 14%
Charges for Services,
$228,461 , 1%
Recreation,
$134,854 , 0%
Fines & Forfeitures,
$151,210 , 1% Investments/Other,
$394,035 , 1%
Transfers,
$3,805,538 , 13%
PROJECTED BUDGET FY 2021-22 REVENUE
Administration
Services,
$3,452,199 , 15% Community
Development,
$855,272 , 4%
Building and
Engineering,
$1,001,928 , 4%
Fire Sta #51,
$4,325,574 , 18%
Police, $6,267,963 ,
27%
Recreation,
$3,432,896 , 14%
Streets, $797,476 ,
3%
Public Works,
$3,205,243 , 14%
Transfers ,
$211,959 , 1%
PROJECTED BUDGET FY 2021-22 EXPENDITURES
General Fund (100) FY 2021
-22
Review, continued
5 Ø Sales Tax adjustment upward $6,881,251 due to business and industry sales tax increase $4.4m and one-time correction of $1.1m. Overall other industry group sales tax increase as well approximately $1.3m.
Ø Cannabis revenue adjustment downward $500,000 to reflect a more realistic expectation based on year-to-date collection and number of business in operation.
Ø Urban Greening grant revenue adjustment downward $1.55M due to Salado Creek Bike Trail project carry-forward to FY 2023.
Ø Building Permit - Residential revenue adjustment downward $493,438 due to Baldwin North Ranch developments not materialized in FY2022.
Ø Miscellaneous reimbursements revenue - adjustment upward $72,245 due to County reimbursement for Naomi House project. Ø Salary reimbursement revenue- Fire Dept adjustment upward $62,804 due to Dixie and FAWN fire incidents.
Ø Transfer in from Fire Station #52 to General Fund - adjustment downward $449,469 Due to CFD 2003-1 has significant negative fund balance.
General Fund (100) FY 2021-22
Review, continued
6 Ø Adjustment upward by $397,000 in salaries and benefits city-wide due to 5% increase in addition to merit increase of 5% as an incentive to eliminate lump sum payment after employee at top salary range and step and covid incentive special pay.
Ø Transfer out to Street Fund - adjustment downward $1.7m due to Salado Creek Bike Trail project carry-forward to FY2023.
Ø Adjustment upward by $1.5 million on operation and maintenance and capital outlay costs to restore the cost cutting measure that was implemented in FY 2021. In addition, some programs and capital outlay that were suspended and delayed due to the pandemic are brought back.
Proposed General Fund (100)
FY 2022-23 Budget Overview
Proposed Budget
FY 2022-23
Beginning Available Fund Balance $ 14,345,339
Revenues & Transfers In 32,127,745
Expenditures 26,252,355
Transfers Out 1,679,541
Net Change in Current Year Activity 4,195,849
Ending Available Fund Balance $ 18,541,188
General Fund FY 22-23 Review
FY 22-23 Projected to have a surplus at the year end
7 Proposed General Fund (100)
FY 2022-23 Budget Overview, continued
8 Administration
Services,
$4,168,821 , 15% Community
Development,
$1,531,924 , 6%
Building and
Engineering,
$859,295 , 3%
Fire, $5,347,012 ,
19%
Police, $6,551,825 ,
23%
Recreation,
$3,432,835 , 12%
Streets, $843,199 ,
3%
Public Works,
$3,517,444 , 13%
Transfers ,
$1,679,541 , 6%
FY 2022-23 GENERAL FUND EXPENDITURES
Taxes, $18,759,130
, 58%
Licenses & Permits,
$949,996 , 3%
Inter-Government,
$6,547,499 , 20%
Charges for
Services, $239,999
, 1%
Recreation,
$209,170 , 1%
Fines & Forfeitures,
$105,000 , 0%
Investments/Other,
$191,755 , 1% Transfers,
$5,125,197 , 16%
FY 2022-23 GENERAL FUND REVENUE
Proposed General Fund (100)
Revenue and Expenditure Trends
9 $-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
General Fund Revenue Comparison
Projected FY21-22 Revenue Proposed FY22-23 Revenue
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
General Fund Expenditures Comparison
Projected Budget FY21-22 Expenditures Proposed FY22-23 Expenditures General Fund
Budget
Major Revenue
Sources
Ø SALES TAX REVENUES REPRESENT 69.26% OF
TOTAL TAX REVENUE.
10 Ø PROPERTY TAX –CURRENT SECURED
REPRESENTS 20.41% OF TOTAL TAX REVENUE.
General Fund
Budget
Major Revenue
Assumptions
Ø SALES TAX IS PROJECTED TO DECREASE BY 7.12% FROM AMENDED BUDGET FY 2021 - 22 DUE TO IN FY2022 ONE TIME SALES TAX ADJUSTMENT WAS RECEIVED.
11 Ø PROPERTY TAX – CURRENT SECURED IS PROJECTED TO INCREASE BY
8.82% DUE TO AN INCREASE IN RESIDENTIAL AND COMMERCIAL
PROPERTIES IN PAT TERSON.
General Fund (100)
Budget
Major Revenue
Trends
12 $-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
Actual Projected Budget Budget Projected Budget Budget
2019-20 2020-21 2021-22 2021-22 2022-23
$6,776,682 $7,007,497 $7,107,179
13,988,430
12,992,926
$2,742,658 $2,834,225
$3,228,367 $3,226,990 $3,518,783
General Fund Major Revenue Trend
100-000-5020 Sales & Use Tax 100-000-5001 Property Tax - Current Secured General Fund
Budget
Major
Expenditures
Assumptions
13 Ø Assumes Health Care Premium will remain the same as prior year.
Ø Incorporates other provisions of current MOU agreements, estimate salary increase of 5% for Upper Management, Management and MidManagement, Fire and Miscellaneous and elimination of lump sum payment after top step.
Ø Incorporates PERS smoothing increases based on most recent CalPERS annual valuation.
Ø Part-Time staff wage increase due to State minimum wage increase from $15.00 to $16.00 an hour.
General Fund Budget FY 2022-23
City Reserve Level
14 Actual Actual Actual Actual Actual Actual Actual Adopted Budget Amended Budget Proposed Budget Description 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2021-22 2022-23 TOTAL EXPENSES - FUND 100 $ 12,606,534 $ 13,483,342 $ 14,131,374 $ 19,635,945 $ 18,184,379 $ 19,441,241 $ 19,448,852 $ 23,356,379 $ 23,550,509 $ 27,931,896
16.67% GFOA Recommended Reserve Level $ 2,101,509 $ 2,247,673 $ 2,355,700 $ 3,273,312 $ 3,031,336 $ 3,240,855 $ 3,242,124 $ 3,893,508 $ 3,925,870 $ 4,656,247 5% Minimum Reserve Level $ 630,327 $ 674,167 $ 706,569 $ 981,797 $ 909,219 $ 972,062 $ 972,443 $ 1,167,819 $ 1,177,525 $ 1,396,595 Total City Reserve Level $ 4,173,424 $ 5,190,519 $ 5,213,255 $ 4,422,763 $ 5,015,561 $ 5,736,722 $ 10,350,619 $ 7,047,971 $ 15,254,614 $ 19,453,220 Unassigned $ 568,385 $ 1,564,376 $ 1,567,205 $ 746,559 $ 1,289,612 $ 1,984,909 $ 6,588,149 $ 3,250,501 $ 11,470,386 $ 15,662,235 Emergency Contingency Fund $ 3,605,039 $ 3,626,143 $ 3,646,050 $ 3,676,204 $ 3,725,949 $ 3,751,813 $ 3,762,470 $ 3,797,471 $ 3,784,228 $ 3,790,985 Percentage Reserve 33.11% 38.50% 36.89% 22.52% 27.58% 29.51% 53.22% 30.18% 64.77% 69.66% General Fund Budget FY 2022-23
City Reserve Level
15 $4,173,424 $5,190,519 $5,213,255 $4,422,763 $5,015,561 $5,736,722 $10,350,619
$7,047,971
$15,254,614
$19,457,220
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2021-22 2022-23 Actual Actual Actual Actual Actual Actual Actual Adopted Budget
Amended
Budget
Proposed
Budget
Total City Reserve Level 16.67% GFOA Recommended Reserve Level 5% Minimum Reserve Level New Budget Request – Operation and Maintenance
General Fund and Other Funds
16 Dept Name Funding Source Expenditure
New / Replacement
/ Reclass General Fund Other Funds
FIRE ST-51 General fund IPAD (PREVENTION) REPLACEMENT 1,000.00 FIRE STATION 52 CFD 2003-1 Public Safety - Fire Sta 2 ANNUAL SERVICE for the KEYCARD ACCESS 504.00 Public Works - Building
Maintenance Building Maintenance Boiler Repairs - City Hall, Fire Station #1, Corp Yard New12,680.00 Public Works - Water Water Service Generators Well #2, #5, and Gateway New 7,350.00 Public Works - Parks Parks Bark for Sperry Median (Part of the SB 1383 Procurement Program) New6,000.00 Public Works - Administration Water, Sewer, Garbage Helper Platform for Volunteer Recruitments for Special Projects and Education & Outreach Program/Events New
3,000.00
IT Department Water, Garbage, Sewer Ethernet Private Line (EPL) Service to WQCF Facility, per IT request New19,560.00 IT - Admin / City Wide General Fund I.T. Policy Writing 10,000.00 IT - Admin / City Wide General Fund Increased network storage for roaming profiles 20,000.00 Planning General Fund Housing Element Update 200,000.00 $ 249,680.00 $ 30,414.00
Total NEW OPERATIONS and MAINTENANCE REQUESTS for 2022- 2023 Budget $ 280,094.00
Note: This should include new or existing expenditures with an increase of $5,000+.
FY 2022-2023 NEW BUDGET REQUESTS - OPERATIONS & MAINTENANCE Amount
17 New Budget Request – Capital Outlay General Fund and Other Funds
Dept Name Funding Source Expenditure
New / Replacement
/ Reclass General Fund Other Funds
Administration General Fund Computer Equipment, Software and Phones New 6,700.00 Administration General Fund Color Printer and Scanner Replacement 900.00 Administration
General Fund
Furniture - Office Suite/Workstation (2)
New
14,400.00
Administration General Fund Fireproof Filing Cabinet New 1,800.00 Finance GF-property tax Computer equipment New/Replacement 8,000.00 Finance GF-property tax Machinery & Equipment New 7,000.00 FIRE ST-52 CFD 2003-1 Public Safety - Fire Sta 2 GRAVEL/ROAD BASE ON TRNG GROUNDS REPLACEMENT 3,000.00 FIRE ST-52 CFD 2003-1 Public Safety - Fire Sta 2 BEDROOM WINDOWS REPLACEMENT 6,000.00 FIRE ST-51 General Fund FACILITY MAINTENANCE NEW 20,000.00 FIRE ST-52 CFD 2003-1 Public Safety - Fire Sta 2 FACILITY MAINTENANCE NEW 20,000.00 FIRE ST-51 General Fund SECURITY FENCE NEW -
FIRE ST-52 CFD 2003-1 Public Safety - Fire Sta 2 SEAL/REPAIR ROOF REPLACEMENT 21,500.00 FIRE STATION 52 CFD 2003-1 Public Safety - Fire Sta 2 KEYCARD ACCESS 13,395.00 IT - Admin / City Wide
ARPA Grant
Network Switch Refresh 70,000.00
IT - Admin / City Wide
General Government Impact Fee
Door Access Controllers- City Hall 5,000.00
IT - Admin / City Wide
General Government Impact Fee
Door Access Controllers - Corp Yard 5,000.00
IT - Admin / City Wide
General Government Impact Fee
Door Access Controllers - Old Corp Yard 5,000.00
IT - Admin / City Wide
Community Facility Impact Fee
Door Access Controllers -Hammon Center 5,000.00
Planning General Fund Transportation Master Plan Completion 3,230.00 FY 2022-2023 NEW BUDGET REQUESTS - CAPITAL OUTLAY
Amount
18 New Budget Request – Capital Outlay continued
General Fund and Other Funds
Dept Name Funding Source Expenditure
New / Replacement
/ Reclass General Fund Other Funds
Public Works - Parks
Sewer 605-790 (100% Sewer) Bark Blower Machine to comply with SB 1383 requirements (Procurement).
New
475,000.00
Public Works - Collections BADs/Sewer Collections CCTV Digital Recording Monitor and See Snake Camera with 325' cable Replacement 14,000.00 Public Works - Streets Streets Christmas Decorations @ Downtown & Entryways New 10,000.00 Public Works-Parks Parks Electrical Upgrade for North Park New 6,200.00 Public Works - Administration
Garbage
New Vehicles (4) Cars Total
New
140,000.00
Code Enforcement General Fund Vehicle (1) for New Code Enf Officer New 15,000.00 20,000.00 Public Works - Parks Parks Noble Park Circle Lighting Project (Walkway - Vandalism Complaint) New 5,000.00 Public Works - Electrical Division Water & Sewer (50%) Purchase New Computer - Electrical Technician Position New 4,100.00 Public Works - Water Division Water PZ2 Water Tank (Booster Pump #4 - Repairs/Maintenance) New 33,000.00 Public Works-Electrical Water/Sewer Repair used forklift used at old Corp Yard Repairs 6,000.00 Public Works - Collections BADs/Sewer Collections Replace Vehicle #15 (2008 Chevy Silverado) Replacement 50,000.00 Public Works-Electrical Water/Sewer Replacement SCADA servers/laptops/computers, SCADA Software, network video recorder Replacement 19,300.00 Public Works-Electrical
Water/Sewer
SCADA Replace tower destroyed in windstorm
Replacement
50,000.00
Public Works - Urban ForestryUrban Forestry (Reimbursed 50% LMDs) Sthihl BR backpack blower $600, (3) power pruners $1,250, (2) chainsaws $2,000 New 4,000.00 Public Works-WQCF Sewer Tri-Axle Dump Truck for WQCF Biosolids Removal Program (Approved in Sewer Rate Study) 150,000.00 Public Works-Fleet Water Division Vehicle #31 (2003 Chevy Silverado Truck) New 50,000.00 FY 2022-2023 NEW BUDGET REQUESTS - CAPITAL OUTLAY
Amount
19 New Budget Request – Capital Outlay continued
General Fund and Other Funds
Dept Name Funding Source Expenditure
New / Replacement
/ Reclass General Fund Other Funds
Public Works-Fleet Parks/LMDs (50% LMDs Reimbursement) Vehicle #40 replacement (2006 Chevy Silverado Truck) New 25,000.00 25,000.00 Public Works - Water Division Water Well No. 9 Security Fence New 65,000.00 Public Works-WQCF Sewer WQCF - VFDs for the NPOD Aerators New 25,000.00 Public Works-WQCF Sewer WQCF - VFDs for the SPOD Aerators New 30,000.00 Public Works-WQCF
Sewer
WQCF Water System Rebuild 15,000.00
Public Works - Streets/CollectionsVegetation Management Breakdown Zero Remote Control Mower - Basin & Creek Maintenance (Vegetation Management Breakdown) New 48,000.00 FIRE ST-51 General fund 5-BALLISTIC GEAR REPLACEMENT 13,000.00 FIRE ST-52 CFD 2003-1 Public Safety - Fire Sta 2 5-BALLISTIC GEAR REPLACEMENT 13,000.00 FIRE ST-52 CFD 2003-1 Public Safety - Fire Sta 2 CARD LOCK FOR ENTRY DOORS NEW 14,000.00 FIRE ST-52 CFD 2003-1 Public Safety - Fire Sta 2 FIREHOSE REPLACEMENT 10,000.00 FIRE ST-51 General fund FIREHOSE REPLACEMENT 10,000.00
FIRE ST-51 General fund DESKTOP COMPUTER(6) REPLACEMENT 3,600.00 FIRE ST-51 General fund LAPTOP COMPUTER(5) REPLACEMENT 4,000.00 Code Enforcement General Fund Computer Laptop, Software and phone New 3,350.00 Code Enforcement General Fund Office Workstation - File Cabinets, Bookshelves, Office Chair New 5,000.00 $ 232,950.00 $ 1,343,525.00
Total NEW CAPITAL OUTLAY REQUESTS for FY 2022-2023
Budget $ 1,576,475.00
Note: This should include expenditures over $10,000, i.e. vehicles, machinery, equipment, software, improvements etc.
FY 2022-2023 NEW BUDGET REQUESTS - CAPITAL OUTLAY
Amount
20 New Budget Request – Staffing
General Fund and Other Funds
Dept Name Funding Source
Full-Time (FT) / Part-Time (PT) /
PT to FT
Position / Title
New /
Replacement /
Reclass
Total FY22-23
Impact Benefits Total Salary Benefits Total
Finance General Fund-property
tax FT Accounting Manager New $ 142,682 $ 59,859 $ 142,682 $ - $ - $ - FIRE ST-52 FEMA Grant Full-Time (FT) FF/EMT Step A New 96,835.96 - 54,883.92 41,952.04 96,835.96 FIRE ST-52 FEMA Grant Full-Time (FT) FF/EMT Step A New 96,835.96 - 54,883.92 41,952.04 96,835.96 FIRE ST-52 FEMA Grant Full-Time (FT) FF/EMT Step A New 96,835.96 - 54,883.92 41,952.04 96,835.96 Public Works - Parks
Parks (Reimbursed by
CFD 2018-2) Convert Part-Time to Full-Time
Maintenance
Worker I/II Reclass 79,234.31 - 44,583.24 34,651.07 79,234.31 Public Works - Parks
Parks (Reimbursed by
CFD 2018-2)
Convert Part-Time to Full-Time
(Part Time available Budget)
Maintenance
Worker I/II (19,377.00)
(18,000.00) (1,377.00)
(19,377.00)
Public Works - Streets Garbage/Streets Convert Part-Time to Full-Time Maintenance Worker I/II Reclass 79,234.31 17,325.54 39,617.16 22,291.62 17,325.54 39,617.16 Public Works - Streets Garbage/Streets Convert Part-Time to Full-Time (Part Time available Budget)
Maintenance
Worker I/II Reclass (19,377.00) (688.50) (9,688.50) (9,000.00) (688.50) (9,688.50) Public Works - Sewer Sewer Convert Part-Time to Full-Time Maintenance Worker I/II Reclass 79,234.31 - 44,583.24 34,651.07 79,234.31 Public Works - Sewer Sewer Convert Part-Time to Full-Time (Part Time available Budget)
Maintenance
Worker I/II Reclass (19,377.00) -
(18,000.00) (1,377.00)
(19,377.00)
Public Works -
Administration Water Convert Part-Time to Full-Time
Environmental
Compliance
Specialist
Reclass 90,800.95 -
54,182.28 36,618.67
90,800.95
Public Works -
Administration Water Convert Part-Time to Full-Time (Part Time available Budget) Environmental
Compliance
Specialist
Reclass (25,836.00) -
(24,000.00) (1,836.00)
(25,836.00)
Public Works - Water Water Convert Part-Time to Full-Time Water Operator I/II Reclass 87,605.56 - 51,597.96 36,007.60 87,605.56 Public Works - Water Water
Convert Part-Time to Full-Time
(Part Time available Budget)
Water Operator I/II
Reclass
(21,530.00) -
(20,000.00) (1,530.00)
(21,530.00)
Public Works -
Administration
Water, Garbage, Sewer
(Reimbursed 10% CFD
2013-1)
Full-Time (FT)
Deputy Director -
Operations &
Maintenance
New 172,162.58 -
104,676.00 67,486.58
172,162.58
Public Works - Water Water Full-Time (FT) Public Works
Inspector I/II New 90,800.95 - 54,182.28 36,618.67 90,800.95 Planning General Fund-property
tax Full-Time (FT) Code Enforcement Officer I New 99,446.41 51,451.33 99,446.41 - REQUESTS for FY 2022-2023 $ 1,106,212 $ 127,948 $ 272,057 $ 451,748 $ 382,407 $ 834,155 General Fund FY22-23 Impact Other Funds FY22-23 Impact
NEW BUDGET REQUESTS - STAFFING
CAPITAL IMPROVEMENT PROGRAM
21 Capital
Improvement
Program (CIP)
Funds
FY 2022-23
Overview
22 Ø Projections of user fee revenues in the Water and Sewer funds based on current approved user rates.
Ø Projection of Impact Fee revenues based on current fees and development projections.
Ø Calculation of the interest on project and account balances where appropriate.
Ø Ongoing Federal and State grants.
Ø Various Bond Proceeds remaining balance.
To determine the funds available for Capital Projects in the FY 2022-23 Capital budget, the City considered the
following:
Budget FY 2022-23 Major CIP Projects
23 DEPT Street CIP projects EXPENDITURES
329-000-7103 Street Kinshire Street Rehabilitation - Design & Construction Phase II*
$ 3,967,796 Measure L/2019 AB Water Revenue Bond
327-000-7613 Street Sperry Avenue Improvement between Baldwin Rd to HWY 33 Design and Construction*
2,020,000 LTF/RSTP/Gas Tax - SB1/Measure L
327-000-7626 Street Salado Creek Bike Trail Project* 1,982,838 CMAQ/LTF non Motorized/Urban Greening Grant
327-000-7576 Street I-5 Interchange PS&E - Design* 1,000,000 Street Impact /CFD 2005-1 Series 2021 327-000-7629 Street Slurry Seal - Design and Construction* 821,000 BADs/Measure L 329-000-7400 Street Pedestrian Controlled Crosswalk safety Project- Design 250,000 Measue L/ Measure L-Community Connection Grant
329-000-7300 Street Bike/Pedestrian Projects (5%) - Salado Creek Bike Trail* 120,654 Measure L $ 10,162,288
FY 2022-23 CIP
Sewer CIP projects EXPENDITURES
606-790-7576 Sewer WWTP Expansion Phase III $ 9,137,000 Sewer (O&M Funds)/CFD 2005-1 Series 2021 / CFD 2018-1 Series 2021
606-790-7603 Sewer WWTP Admin Building 3,000,000 SRF Loan /CFD 2005-1 Series 2021 606-790-7640 Sewer Ward Avenue Sewer Lift Station 300,000 Sewer (O&M Funds) 606-790-7601 Sewer South Ditch Clarifer - Rehab 250,000 Sewer (O&M Funds) 606-790-7558 Sewer Percolation Pond Repair (#10-18) 150,000 Sewer (O&M Funds) $ 12,837,000
* THESE PROJECTS ARE CARRIED OVER FROM FY 21-22, WITH COMPLETION DATE IN FY 22-23 Budget FY 2022-23
Major CIP Projects, continued
24 FY 2022-23 CIP
Water CIP projects EXPENDITURES
611-790-7606 Water Well #14 Site Improvement* $ 3,125,000 2019 Water Revenue Bond Proceeds 611-790-7623 Water Meter Replacement Program* 3,100,000 SRF Loan 611-790-7555 Water Kinshire Way (WM-1B) - Construction* 2,054,625 2019 Water Revenue Bond Proceeds 611-790-7556 Water WM6A-Pipeline Replacement 575,000 2019 Water Revenue Bond Proceeds 611-790-7557 Water WM6B-Pipeline Replacement 575,000 2019 Water Revenue Bond Proceeds 611-790-7641 Water PP-1 New Percolation Ponds 475,000 Water Impact Fee 611-790-7640 Water Non-Potable- Phase 6 250,000 Water Impact Fee 611-790-7639 Water Non-Potable- Phase 1 225,000 Water Impact Fee 611-790-7586 Water Groundwater Management 175,000 Water (O&M Funds) $ 10,554,625
FY 2022-23 CIP
Storm Drain CIP projects EXPENDITURES
415-000-7575 Storm Drain Headwall @ Salado Creek Diversion* $ 200,000 Storm Drain Fees (Impact Fee Funds) 415-000-7573 Storm Drain Salado Creek Grate Feasibility* 150,000 Storm Drain Fees (Impact Fee Funds) 415-000-7552 Storm Drain Tyler Street - Stormline* 100,000 Storm Drain Fees (Impact Fee Funds) 415-000-7571 Storm Drain Black Gulch Repairs* 100,000 Storm Drain Fees (Impact Fee Funds) $ 550,000
* THESE PROJECTS ARE CARRIED OVER FROM FY 21-22, WITH COMPLETION DATE IN FY 22-23 KI5
Slide 24
KI5 Is 100K enough for Black Gulch repairs?
Ken Irwin, 5/21/2021
Budget FY 2022-23
Major CIP Projects, continued
* THESE PROJECTS ARE CARRIED OVER FROM FY 21-22, WITH COMPLETION DATE IN FY 22-23 FY 2022-23 CIP
General Government CIP projects EXPENDITURES
250-799-7124 General GoverPubl nmicentSafety Facility - Building * $ 2,000,000 CFD 2001-1 PPFA Series 2013 Bond Proceeds/CFD2001-1 WPFA-LOB Bond Proceeds 404-000-7577 General GoverOlnmd Cor entp Yard Improvement* 355,000 General Government Impact Fee 100-710-7552 General GoverSouth Park I nment mprovement* 160,000 Per Capita Grant 312-000-7581 General GoverWash nment burn Infrastructure* 150,000 County Consortium 100-710-7551 General GoverNonmrth Pa ent rk Improvement* 100,000 Grant Prop 68 $ 2,765,000
25 ENTERPRISE FUNDS
26 Budget FY 2021-22
Enterprise Funds Review
Adopted Budget Projected Budget Change
FY 2021-22 FY 2021-22
Beginning Available Fund Balance $ 42,067,592 $ 43,055,769 $ 988,177 Revenues & Transfers In 30,771,349 24,333,094 (6,438,255) Expenditures 22,246,121 18,246,587 (3,999,535)
Transfers Out 11,615,301 7,103,361 (4,511,940)
Net Change in Current Year Activity (3,090,074) (1,016,854) 2,073,220 Ending Available Fund Balance $ 38,977,519 $ 42,038,915 $ 3,061,396 FY 21-22 Projected to have a deficit at the year end
27 ENTERPRISE FUNDS REVIEW, CONTINUED
28 Ø Enterprise Funds projected revenue decrease due to State Revolving Loan in the amount of $1.9 million to fund WQCF Admin Building project which is being carry-forward to FY2022-23. The original loan amount of $2 million and loan forgiveness of $564,000.
Ø Capital Improvement Projects remaining expenditures were carried forward to FY 2022-23 due to non-completion of projects or projects not started in FY 2021-22.
Budget FY 2022-23
Enterprise Funds Overview
29 Budget
FY 2022-23
Beginning Available Fund Balance $ 42,038,915
Revenues & Transfers In 42,679,718
Expenditures 38,389,523
Transfers Out 14,830,807
Net Change in Current Year Activity (10,540,612)
Ending Available Fund Balance $ 31,498,303
FY 22-23 projected to have a deficit at the year end
Budget FY
2022-23
Enterprise
Funds,
continued
30 $-
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
REVENUE EXPENSES
$42,679,718
$53,220,330
$24,333,094 $25,349,948
Enterprise Funds Revenue and Expenses
Proposed Budget FY 2022-23 Projected Budget FY 2021-22
Budget FY 2022-23
Enterprise Funds,
continued
31 $-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
FY 2022-23 Enterprise Fund
Revenue vs Expenses
Garbage Wastewater Water
Budget FY 2022-23
Enterprise Funds Major Revenue
32 Ø Garbage services in the amount of $3.98 million. Trend continues to increase due to 4.9% rate increase.
Ø Water services in the amount of $7.35 million. Trend continues to increase due to water rate increase of 11%.
Ø Sewer services in the amount of $4.84 million. Trend continue to increase due to 6% rate increase.
Budget FY
2022-23
Enterprise
Funds Major
Expenditures
33 Ø Future increases to salary and benefits cost (All Funds) Ø Need to maintain debt service coverage (Water & Sewer) Ø Capital projects to replace aging infrastructures and new infrastructures (Water & Sewer)
Budget FY
2022-23
Enterprise
Funds Other
Budget
Considerations
34 Ø Garbage services contracted to Bertolotti in the amount of $2.03 m.
Ø Sewer Salaries and Benefits in the amount of $2.64 m.
Ø Sewer Capital projects in the amount of $13.75 m.
Ø Water Salaries and Benefits in the amount of $3.06 m.
Ø Water Capital projects in the amount of $10.75 m.
Ø Debt service in the amount of $1.45 m.
Budget FY 2022-23
All Other Funds
ALL OTHER FUNDS ARE PRESENTED BEFORE YOU IN THE
FISCAL YEAR 2022-23 PROPOSED BUDGET BOOK.
35 FY 2022-23 City Wide Budget Overview
36 General Fund ,
$32,127,745
General Fund
Reserves,
$2,896,882
Housing , $161,383
Impact Fee ,
$9,074,756
Public Safety ,
$3,429,125
LMD BAD ,
$2,831,402
Assessment ,
$12,806,525
Street ,
$10,425,915
Recreation ,
$232,003
Enterprise ,
$42,679,718
REVENUE AND TRANSFERS IN
$116,665,454
General Fund ,
$27,931,896
General Fund
Reserves, $2,472,496
Housing ,
$150,000
Impact Fee ,
$2,838,230
Public Safety ,
$4,072,257
LMD BAD ,
$3,415,741 Assessment ,
$27,058,910
Street ,
$12,580,287
Recreation , $300
Enterprise ,
$53,220,330
APPROPRIATIONS AND TRANSFERS OUT
$133,740,448
FY 2022-23 City Wide Budget Overview, continued
37 Questions?
OPEN DISCUSSION
38