MEASURE T
FY 24/25 ANNUAL R ECER T I FI CA T I ON &
MAINTENANCE O F EFFO RT
• ¼ cent Sales T ax for enhanced police and fire services. • Sales T ax i s spli t – 40% Fire and 60% Police.
• M easure uses a detai led 20 year plan for:
• Hiring Personnel;
• Construction of Facilities; and
• E qui pment Purchases.
MEASURE T – ANNUAL REQUIREMENTS
Annua l Re c e rtifica tion:
• M easure T i s requi red to be recerti fi ed annually by Ci ty Counci l.
A nnual M aintenance of Effort (M OE) calculation :
• T he M OE is to ensure that the GF monies budgeted for Police and Fire operations does not f all below the prev i ous y ears’ serv i ce lev el. I n the ev ent of an economi c emergency , the City Council may only alter this provision by a supermajority (4/5 th’)
vote.
G eneral Fund 23/24 Budget 24/25 Budget
B udget
I ncrease/
( D ecrease)
Fire Operating Expenditures 16,487,900$ 18,359,500$ 1,871,600$ Police Operating Expenditures 40,248,000$ 42,252,100$ 2,004,100$ To t a l 56,735,900$ 60,611,600$ 3,875,700$
PLAN ELEMENTS IMPLEMENTED
• B ui lt 2 Poli ce preci ncts
• Hi red 23 Poli ce Offi cers and purchased v ehi cles
• Hire d 13 Fire fighte rs
• Built Fire Station 53, 55, a nd T ra ining Fa c ility • Purchased 1 new F i re engi ne + 1 new F i re L adder T ruck • Contributed towards the V E CC
CURRENT AMENDED PLAN ELEMENTS
Since June 2011, Council has amended the plan due to revenue shortfalls and hi gher ex pendi tures.
• Reduced Police Officers allocation by 6 (3 through attrition & 3 transferred to the General Fund) . I n J uly 2014, an officer was added back. T he current number of officers is 23 reduced from 28.
• Reduced Fire position allocation from 18 to 13. T hree positions were never filled and in June 2019, moved the Battalion Chief and A dministrative Captain to M easure N bringing the total Fire position allocation to 13.
• Declared a fiscal emergency for fiscal years 09/10, 10/11, 11/12, and 12/13 • M aximum of 1 vacancy is allowed in each fund
MEASURE T SALES TAX REVENUES
3,500,000
4,500,000
5,500,000
6,500,000
7,500,000
8,500,000
9,500,000
10,500,000
2004/05
2005/06
2006/07
2007/08
2008/09
2009/10
2010/11
2011/12
2012/13
2013/14
2014/15
2015/16
2016/17
2017/18
2018/19
2019/20
2020/21
2021/22
2022/23
2023/24
2024/25
2004 Plan Revenues
Proj ected Sales T ax
A ctual Sales T ax R ev enue
A mended Plan E x penses
C o vid F Y
19/20
P O LICE
MEASURE T
5 YR
FO RECAST
A m e nde d Pla n (28 to 23, 3 a re in GF)
Total 23 officers
FY 22/23
A ctuals
FY 23/24
Projection
FY 24/25
Proposed
FY 25/26
Proposed FY 26/27 FY 27/28
R ev enues
Sales T ax R ev enues 5,861,495 5,451,200 5,451,200 5,505,700 5,560,800 5,672,000 I nterest & Grant R eimb 139,377 145,400 101,000 101,000 102,000 103,000 T otal R ev enues 6,000,872 5,596,600 5,552,200 5,606,700 5,662,800 5,775,000 Expenditures
Salaries and B enef its 3,327,125 3,413,900 4,074,300 4,239,500 4,366,700 4,497,700 Operating Expenditures 822,211 859,900 892,900 909,900 937,200 965,300 Debt Pay ment ( V E CC) 151,107 151,010 151,190 151,060 151,060 151,060 Total Expenditures 4,300,443 4,424,810 5,118,390 5,300,460 5,454,960 5,614,060 Surplus/(Shortfall) 1,700,429 1,171,790 433,810 306,240 207,840 160,940 Beginning Fund Balance 5,802,537 6,552,279 7,695,019 8,090,189 8,341,809 8,503,299 Operating Surplus/(Deficit) 1,700,429 1,171,790 433,810 306,240 207,840 160,940 T ransf er to V echicle R eplacement Fund (475,000) T ransf er to E conomic U ncertainty Fund (475,687) (29,050) (38,640) (54,620) (46,350) (47,730) Ending Fund Balance 6,552,279 7,695,019 8,090,189 8,341,809 8,503,299 8,616,509 E conomic Uncertainty Fund B alance 1,467,825 1,496,880 1,535,520 1,590,140 1,636,490 1,684,220 Assumptions: Sales Tax - 24/25 (0%), 25/26 - 26/27 (1%), 27/28 - 29/30 (2%) Economic Uncertainty Fund calculation change to 30% of operating expenditures starts in 24/25 FIRE
MEASURE T
5 YR
FO RECAST
A mended Plan
19/20 - 13 firefighters - no admin captain or BC
FY 22/23
A ctuals
FY 23/24
Projection
FY 24/25
Proposed
FY 25/26
Proposed FY 26/27 FY 27/28
R ev enues
Sales T ax R ev enues 3,907,664 3,634,100 3,634,100 3,670,400 3,707,100 3,781,200 I nterest & Strik e T eam 199,110 201,300 150,100 150,100 151,600 153,100 T otal R ev enues 4,106,774 3,835,400 3,784,200 3,820,500 3,858,700 3,934,300 Expenditures
Salaries and B enef its 2,604,957 2,632,000 2,887,000 3,001,000 3,091,000 3,183,700 Operating Expenditures 493,317 501,500 520,900 529,800 545,700 562,100 Capital 6,517 - - - - - Total Expenditures 3,104,791 3,133,500 3,407,900 3,530,800 3,636,700 3,745,800 Surplus/(Shortfall) 1,001,983 701,900 376,300 289,700 222,000 188,500 Beginning Fund Balance 5,902,328 5,424,311 6,106,836 6,472,541 6,725,371 6,915,601 Operating Surplus/(Deficit) 1,001,983 701,900 376,300 289,700 222,000 188,500 T ransf er to V echicle R eplacement Fund (1,480,000)
T ransfer to Economic U ncertainty Fund (316,738) (19,375) (10,595) (36,870) (31,770) (32,730) Ending Fund Balance 5,424,311 6,106,836 6,472,541 6,725,371 6,915,601 7,071,371 E conomic Uncertainty Fund B alance 992,400 1,011,775 1,022,370 1,059,240 1,091,010 1,123,740 Assumptions: Sales Tax - 24/25 (0%), 25/26 - 26/27 (1%), 27/28 - 29/30 (2%) Economic Uncertainty Fund calculation change to 30% of operating expenditures starts in 24/25
ECONOMIC UNCERTAINTY FUND
Curre nt Policy =
25% of budgeted
rev enues
R ecommended Poli cy =
30% of operating
ex penditures
20- YEAR PLAN
• FY 2024/25 is last year of 20-y ear plan
• Staff recommends continuing to fund the plan elements outlined in current plan and add staff back, per the original plan, as funding becomes available. • T he plan must be reauthori zed ev ery 8 y ears, nex t one due i n 2029. ( last authorization was 2021)
T onight’ s Recommended M otion:
R ecerti fy the M easure T ex pendi ture plan f or FY 2024/25; change the Economic Uncertainty Fund calculation to 30% of operating expenditures; and continue with the amended plan unti l all staffi ng lev els and proj ects hav e been met.