Ashland Budget Meeting #1 General Fund/Revenues Significant - - PowerPoint PPT Presentation

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Ashland Budget Meeting #1 General Fund/Revenues Significant - - PowerPoint PPT Presentation

Apr 11, 2023 6 likes •281 views

City of Ashland Budget Meeting #1 General Fund/Revenues Significant items/changes: Taxes Water franchise increase/2% Taxes No budgeted marijuana tax Miscellaneous revenues - $290,000 parking enforcement ( Trsfd from

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SLIDE 1

City of Ashland Budget Meeting #1

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SLIDE 2

General Fund/Revenues

Significant items/changes:

  • Taxes – Water franchise increase/2%
  • Taxes – No budgeted marijuana tax
  • Miscellaneous revenues - $290,000 parking

enforcement (Trsf’d from Central Services)

  • Charges for services – increase from Fire
  • Fines – increase from parking fines

Page 3-5

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SLIDE 3

Page 3-6

GENERAL FUND FY 2012-13 BN 2013-15 BN 2015-17 Total Total Total Fund #110 Actual Actual Amended 2017-19 2019-21 2021-23 RESOURCES Working Capital Carryover 3,495,819 3,385,681 $3,400,277 $4,412,535 $2,812,976 ($1,221,524) Revenues Taxes $12,278,716 $35,933,208 38,746,990 $42,738,500 $46,216,000 $49,986,000 Licenses and Permits 583,679 1,872,797 1,910,425 1,600,300 1,703,000 1,842,000 Intergovernmental Revenue 571,513 1,373,375 2,599,370 2,187,589 1,383,000 1,495,000 Charges for Services 1,896,944 3,148,841 2,981,350 3,327,000 3,639,000 3,935,000 Fines and Forfeitures 196,535 362,187 410,000 857,900 916,000 991,000 Interest on Pooled Investments 22,045 47,932 60,000 75,000 79,000 83,000 Miscellaneous Revenues 75,991 157,036 73,000 395,200 420,000 455,000 Interfund Loan

  • 126,200
  • Operating Transfers In

4,826 109,139 510,800 513,000 527,800 559,900 Total Revenues 15,630,249 43,004,515 47,418,135 51,694,489 54,883,800 59,346,900 TOTAL RESOURCES $19,126,068 $46,390,196 $50,818,412 $56,107,024 $57,696,776 $58,125,376 Projected Proposed Projected

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SLIDE 4

Administrative

Services Department

2017-19 Proposed Budget

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SLIDE 5

Administrative Services

▪Fi

Finance nance - 5

▪Acco

ccounting unting - 6

▪Cu

Cust stomer

  • mer Se

Servic vice e – 6 6

Divisions

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SLIDE 6

Administrative Services

Current level of services:

  • Public – retained
  • Internal – changes
  • Software conversion/training/additional services
  • Banking/investment services
  • Social service/economic grant administration

Page 2-25

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SLIDE 7

Administrative Services/Finance

Significant items/changes:

  • Communications - $56,000 postage
  • Contractual Services - $4,000 armored car
  • Contractual Services - $27,000 cost allocation study
  • Contractual Services – $145,000 to Admin/Parking
  • Misc. Charges & Fees - $650,000 banking fees
  • Personal Services - Finance division decrease

Page 2-27

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CENTRAL SERVICES FUND ADMINISTRATIVE SERVICES DEPARTMENT ADMINISTRATION DIVISION FY 2012-13 BN 2013-15 BN 2015-17 FY 2017-18 FY 2018-19 BN 2017-19 Description Actual Actual Amended Budget Proposed Proposed Proposed Fund# 710 Personal Services 510 Salaries and Wages 303,580 $ 589,805 $ 628,950 296,040 $ 306,200 $ 602,240 $ 520 Fringe Benefits 147,863 312,868 345,450 179,809 191,109 370,918 Total Personal Services 451,443 902,673 974,400 475,849 497,309 973,158 Materials and Services 601 Supplies 8,761 15,356 14,200 7,100 7,100 14,200 602 Rental, Repair, Maintenance 7,799 14,310 17,982 3,300 3,300 6,600 603 Communications 772 2,684 2,770 28,625 28,325 56,950 604 Contractual Services 131,720 247,889 260,000 42,200 15,200 57,400 605 Misc. Charges and Fees 20,000 40,000 40,120 375,701 325,701 701,402 606 Other Purchased Services 10,533 20,509 25,800 15,250 15,950 31,200 Total Materials and Services 179,585 340,748 360,872 472,176 395,576 867,752 631,028 $ 1,243,421 $ 1,335,272 $ 948,025 $ 892,885 $ 1,840,910 $ Biennium 2017-19

Page 2-27

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SLIDE 9

Administrative Services/Customer Services

Significant items/changes:

  • Personal Services - $7,000 temp help
  • Contractual Services - $12,700 web portal/IVR
  • Misc. Charges & Fees - $8,000 licensing fees

Page 2-29

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CENTRAL SERVICES FUND ADMINISTRATIVE SERVICES DEPARTMENT CUSTOMER SERVICES DIVISION FY 2012-13 BN 2013-15 BN 2015-17 FY 2017-18 FY 2018-19 BN 2017-19 Description Actual Actual Amended Budget Proposed Proposed Proposed Fund# 710 Personal Services 510 Salaries and Wages 266,636 $ 544,090 $ 597,910 $ 323,630 $ 325,730 $ 649,360 $ 520 Fringe Benefits 161,775 341,686 408,200 236,595 248,863 485,458 Total Personal Services 428,411 885,776 1,006,110 560,225 574,593 1,134,818 Materials and Services 601 Supplies 17,855 27,493 39,000 21,000 21,000 42,000 602 Rental, Repair, Maintenance 1,229 2,198 7,200 3,000 3,000 6,000 603 Communications 49,622 92,397 145,740 66,300 66,300 132,600 604 Contractual Services 28,843 67,539 86,825 50,000 50,000 100,000 605 Miscellaneous Charges and Fees 21,127 104,528 106,270 69,313 45,053 114,366 606 Other Purchased Services 698 479 3,500 3,500 3,500 7,000 Total Materials and Services 119,374 294,634 388,535 213,113 188,853 401,966 Capital Outlay 703 Equipment 45,172

  • Total Capital Outlay

45,172

  • 592,957

$ 1,180,410 $ 1,394,645 $ 773,338 $ 763,446 $ 1,536,784 $ Biennium 2017-19

Page 2-29

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Administrative Services/Accounting

Significant items/changes:

  • Communications – decrease in postage
  • Contractual Services – increase audit
  • Capital Outlay – last of the software conversion

Page 2-30

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CENTRAL SERVICES FUND ADMINISTRATIVE SERVICES DEPARTMENT ACCOUNTING DIVISION FY 2012-13 BN 2013-15 BN 2015-17 FY 2017-18 FY 2018-19 BN 2017-19 Description Actual Actual Amended Budget Proposed Proposed Proposed Fund# 710 Personal Services 510 Salaries and Wages 316,079 $ 701,218 $ 743,880 $ 386,780 $ 388,600 $ 775,380 $ 520 Fringe Benefits 176,099 407,925 434,990 252,603 264,547 517,150 Total Personal Services 492,178 1,109,143 1,178,870 639,383 653,147 1,292,530 Materials and Services 601 Supplies 6,541 23,668 26,000 13,000 13,000 26,000 602 Rental, Repair, Maintenance 2,564 4,741 8,220

  • 603 Communications

26,695 51,793 60,800 2,300 2,300 4,600 604 Contractual Services 39,893 82,983 98,200 55,600 56,730 112,330 605 Misc. Charges and Fees 76,504 163,971 179,290 94,645 96,945 191,590 606 Other Purchased Services 5,909 6,576 10,800 5,400 5,400 10,800 Total Materials and Services 158,106 333,732 383,310 170,945 174,375 345,320 Capital Outlay 703 Equipment

  • 575,000

146,905 50,000 196,905 Total Capital Outlay

  • 575,000

146,905 50,000 196,905 650,284 $ 1,442,875 $ 2,137,180 $ 957,233 $ 877,522 $ 1,834,755 $ Biennium 2017-19

Page 2-30

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SLIDE 13

Insurance Services Fund

Budgeted positions - 1 Revenues – No change Significant items/changes:

  • Insurance – $63,400 (6.8% increase)
  • Capital Outlay – $180,000 City lock system

Page 2-31

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SLIDE 14

Page 2-31 & 3-49

INSURANCE SERVICES FUND Proposed FY 2012-13 BN 2013-15 BN 2015-17 Total Total Total Fund #720 Actual Actual Amended 2017-19 2019-21 2021-23 RESOURCES Working Capital Carryover $761,552 $848,858 $1,962,888 $1,117,445 $203,495 $326,495 Revenues Charges for Services $742,549 $1,480,865 $1,560,000 $1,560,000 $2,222,000 $2,688,000 Interest on Investments 5,116 16,485 13,000 14,000 14,000 14,000 Miscellaneous Revenues 35,759 1,574,391 80,000 80,000 80,000 80,000 Total Revenues 783,424 3,071,741 1,653,000 1,654,000 2,316,000 2,782,000 TOTAL RESOURCES $1,544,976 $3,920,599 $3,615,888 $2,771,445 $2,519,495 $3,108,495 REQUIREMENTS Expenditures Personal Services $77,722 $179,227 $204,960 $233,160 $282,000 $354,000 Materials and Services 618,396 1,475,087 1,814,790 1,854,790 1,911,000 1,988,000 Capital Outlay

  • 480,000
  • Operating Transfers Out
  • 500,000

1,069,500

  • Contingency policy: 3% of annual operating expenditures

390,000 38,500 38,500 38,500 Total Expenditures 696,118 2,154,314 3,479,250 2,606,450 2,231,500 2,380,500 Unappropriated Ending Fund Balance 848,858 1,766,283 136,638 164,995 287,995 727,995 TOTAL REQUIREMENTS $1,544,976 $3,920,597 $3,615,888 $2,771,445 $2,519,495 $3,108,495 Projected Projected

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GENERAL FUND ADMINISTRATIVE SERVICES DEPARTMENT BAND DIVISION FY 2012-13 BN 2013-15 BN 2015-17 FY 2017-18 FY 2018-19 BN 2017-19 Description Actual Actual Amended Budget Proposed Proposed Proposed Fund# 110 Personal Services 510 Salaries and Wages 3,350 $ 6,700 $ 6,700 $ 3,500 $ 3,500 $ 7,000 $ 520 Fringe Benefits 309 629 900 460 460 920 Total Personal Services 3,659 7,329 7,600 3,960 3,960 7,920 601 Supplies 2,149 6,864 11,000 5,500 5,500 11,000 602 Rental, Repair, Maintenance 5,242 10,550 14,600 7,300 7,300 14,600 604 Contractual Services 76894 83,000 41,500 41,500 83,000 605 Misc. Charges and Fees 6,000 12,330 13,350 7,010 7,010 14,020 606 Other Purchased Services

  • 50

1,000 500 500 1,000 Total Materials and Services 13,391 106,688 122,950 61,810 61,810 123,620 17,050 $ 114,017 $ 130,550 $ 65,770 $ 65,770 $ 131,540 $ Biennium 2017-19

Page 2-32

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GENERAL FUND ADMINISTRATIVE SERVICES DEPARTMENT MISCELLANEOUS FY 2012-13 BN 2013-15 BN 2015-17 FY 2017-18 FY 2018-19 BN 2017-19 Description Actual Actual Amended Budget Proposed Proposed Proposed Fund# 110 Materials and Services 604 Contractual Services 3,300 $ 79,764 $ 175,000 $ 8,000 $ 8,000 $ 16,000 605 Misc. Charges and Fees 40,476 105,951 94,000 11,000 11,000 22,000 Total Materials and Services 43,776 $ 185,715 $ 269,000 $ 19,000 $ 19,000 $ 38,000 $ Biennium 2017-19

Page 2-32

Homeless shelter - $8,000 General Fund - Utility bad debt expense - $11,000

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GENERAL FUND ADMINISTRATIVE SERVICES DEPARTMENT Parks Contracted Services FY 2012-13 BN 2013-15 BN 2015-17 FY 2017-18 FY 2018-19 BN 2017-19 Description Actual Actual Amended Budget Proposed Proposed Proposed Fund# 110 Materials and Services 604 Contractual Services - Parks

  • $

8,856,000 $ 9,560,000 $ 5,209,500 $ 5,391,900 $ 10,601,400 $ Total Materials and Services

  • $

8,856,000 $ 9,560,000 $ 5,209,500 $ 5,391,900 $ 10,601,400 $ Biennium 2017-19

Page 2-32 General Fund contractual services with Parks

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CAPITAL IMPROVEMENTS FUND ADMINISTRATIVE SERVICES DEPARTMENT S.D.C. & PARKS OPEN SPACE DIVISION FY 2012-13 BN 2013-15 BN 2015-17 FY 2017-18 FY 2018-19 BN 2017-19 Description Actual Actual Amended Budget Proposed Proposed Proposed Fund# 410 Materials and Services 605 Misc. Charges and Fees 2,894 2,979 189,930

  • Total Materials and Services

2,894 2,979 189,930

  • Capital Outlay

701 Land

  • 800,000
  • 704 Improvements Other Than Bldgs.

233,571 808,193 2,717,252 949,820 944,820 1,894,640 Total Capital Outlay 233,571 808,193 3,517,252 949,820 944,820 1,894,640 Debt Service 801 Debt Service - Principal

  • 304
  • 802 Debt Service - Interest
  • 5,251
  • Total Debt Service
  • 5,555
  • 236,465

$ 816,727 $ 3,707,182 $ 949,820 $ 944,820 $ 1,894,640 $ Biennium 2017-19

Page 2-33 Parks land purchases

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SLIDE 19

Debt Service Summary

YE 2017 - $27,346,151 (Per capita $1,326.20) (Less retirements -$7,958,222) (+ Projected additions $16,718,403) = YE 2019 - $36,106,332

(Per capita - $1,751.03)

Page 1-27

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DEBT SERVICE FUND ADMINISTRATIVE SERVICES DEPARTMENT BANCROFT DEBT DIVISION FY 2012-13 BN 2013-15 BN 2015-17 FY 2017-18 FY 2018-19 BN 2017-19 Description Actual Actual Amended Budget Proposed Proposed Proposed Fund# 530 Debt Service 801 Debt Service - Principal

  • $
  • $

400,000 $

  • $
  • $
  • $

Total Debt Service

  • $
  • $

400,000 $

  • $
  • $
  • $

DEBT SERVICE FUND ADMINISTRATIVE SERVICES DEPARTMENT NOTES AND CONTRACTS DEBT DIVISION FY 2012-13 BN 2013-15 BN 2015-17 FY 2017-18 FY 2018-19 BN 2017-19 Description Actual Actual Amended Budget Proposed Proposed Proposed Fund# 530 Materials and Services 604 Contractual Services 55,676 $ 7,094 $

  • $
  • $
  • $
  • $

Total Materials and Services 55,676 7,094

  • Debt Service

801 Debt Service - Principal 706,458 67,178 72,700 82,000 $ 84,000 $ 166,000 $ 802 Debt Service - Interest 46,828 14,739 62,540 15,614 13,865 29,479 Total Debt Service 753,286 81,917 135,240 97,614 97,865 195,479 808,962 $ 89,011 $ 135,240 $ 97,614 $ 97,865 $ 195,479 $ Biennium 2017-19 Biennium 2017-19

Page 2-33 Parks notes

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DEBT SERVICE FUND ADMINISTRATIVE SERVICES DEPARTMENT GO BONDS DEBT DIVISION FY 2012-13 BN 2013-15 BN 2015-17 FY 2017-18 FY 2018-19 BN 2017-19 Description Actual Actual Amended Budget Proposed Proposed Proposed Fund# 530 Debt Service 801 Debt Service - Principal 1,000,000 2,675,000 2,990,000 1,455,000 $ 1,490,000 $ 2,945,000 $ 802 Debt Service - Interest 906,689 904,222 744,960 318,829 281,079 599,908 Total Debt Service 1,906,689 3,579,222 3,734,960 1,773,829 1,771,079 3,544,908 1,906,689 $ 3,579,222 $ 3,734,960 $ 1,773,829 $ 1,771,079 $ 3,544,908 $ Biennium 2017-19

Page 2-34

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Reserve Fund

Significant items/changes:

  • Health Fund loan forgiveness - $525,000
  • Council priority to re-establish, fund and define

Page 3-10

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SLIDE 23

Page 2-34

RESERVE FUND FY 2012-13 BN 2013-15 BN 2015-17 Total Total Total Fund #255 Actual Actual Amended 2017-19 2019-21 2021-23 RESOURCES Working Capital Carryover $1,013,910 $1,019,580 $204,580 $24,735 $25,435 $624,135 Revenues Charges for Service $0 $0 $0 $0 $0 $0 Interest on Investments 5,670 16,699 34,000 700 3,700 7,700 Interfund Loan

  • 250,000

650,000

  • 595,000

255,000 Operating Transfers In

  • Total Revenues

5,670 266,699 684,000 700 598,700 262,700 TOTAL RESOURCES $1,019,580 $1,286,279 $888,580 $25,435 $624,135 $886,835 REQUIREMENTS Expenditures Interfund Loan $0 900,000 $850,000 $0 $0 $0 Operating Transfers Out

  • 190,000
  • Total Expenditures
  • 1,090,000

850,000

  • Unappropriated Ending Fund Balance

1,019,580 196,279 38,580 25,435 624,135 886,835 TOTAL REQUIREMENTS $1,019,580 $1,286,279 $888,580 $25,435 $624,135 $886,835 Proposed Projected Projected

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Central Services Fund

Significant items/changes:

Revenues:

  • Transfer in from CIP

Expenses:

  • Transfer of expenses between depts.
  • Reduction in capital outlay
  • Overall 1.9% increase in budgeted expense

Page 3-46

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SLIDE 25

Page 3-47

CENTRAL SERVICES FUND FY 2012-13 BN 2013-15 BN 2015-17 Total Total Total Fund #710 Actual Actual Amended 2017-19 2019-21 2021-23 RESOURCES Working Capital Carryover $984,409 $853,279 $898,651 $242,080 $505,359 ($2,342,641) Revenues Taxes $62,794 $144,476 $148,800 $160,775 $178,000 $196,000 Intergovernmental

  • Charges for Services - Other

163,828 374,528 572,330 576,000 626,000 676,900 Charges for Services - Internal Services Fee 5,748,800 12,028,530 13,068,435 13,659,500 14,701,000 16,209,000 Interest on Investments 11,121 21,344 10,000 17,600 18,000 18,000 Miscellaneous Revenues 107,103 219,539 250,000

  • Interfund Loan
  • 364,795

400,000

  • Operating Transfers In
  • 90,000

417,000 1,667,000

  • Total Revenues

6,093,646 13,243,212 14,866,565 16,080,875 15,523,000 17,099,900 TOTAL RESOURCES $7,078,055 $14,096,491 $15,765,216 $16,322,955 $16,028,359 $14,757,259 Proposed Projected Projected

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SLIDE 26

Page 3-47

CENTRAL SERVICES FUND FY 2012-13 BN 2013-15 BN 2015-17 Total Total Total Fund #710 Actual Actual Amended 2017-19 2019-21 2021-23 REQUIREMENTS Expenditures Administration - Personal Services $961,005 $2,163,378 $2,452,530 $2,589,095 $3,108,000 $3,899,000 Administration - Materials & Services 327,740 633,840 962,290 1,016,065 1,014,000 1,054,000 IT - Computer Services - Personal Services 708,477 1,773,199 1,922,510 2,098,905 2,542,000 3,188,000 IT - Computer Services - Materials & Services 153,386 561,265 635,628 669,870 709,000 737,000 IT - Computer Services - Capital Outlay 34,145 62,307 349,500 42,500 100,000 200,000 Administrative Services - Personal Services 1,372,032 2,897,592 3,159,380 3,400,505 4,096,000 5,139,000 Administrative Services - Materials & Services 457,066 969,114 1,132,717 1,615,039 1,563,000 1,626,000 Administrative Services - Capital Outlay 45,171

  • 575,000

196,905 247,000 394,000 City Recorder - Personal Services 177,327 415,231 445,560 485,940 587,000 736,000 City Recorder - Materials & Services 182,983 453,523 547,030 58,510 61,000 65,000 Public Works - Personal Services 1,226,861 2,855,194 3,059,590 3,150,840 3,839,000 4,815,000 Public Works - Materials & Services 206,771 411,240 506,932 493,422 505,000 525,000 Public Works - Capital Outlay 7,017

  • Interfund Loan

364,795

  • Contingency policy: 3% of annual operating expenditures
  • 235,000

235,000 235,000 Total Expenditures 6,224,776 13,195,883 $15,748,667 $16,052,596 $18,606,000 $22,613,000 Unappropriated Ending Fund Balance 853,279 900,609 16,549 270,359 (2,577,641) (7,855,741) TOTAL REQUIREMENTS $7,078,055 $14,096,492 $15,765,216 $16,322,955 $16,028,359 $14,757,259 Proposed Projected Projected

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SLIDE 27

Administrative Services

Questions?

2015-17 Biennium