HomeMy WebLinkAboutPackets - Council Packets (907) AGENDA
ORO VALLEY TOWN COUNCIL
BUDGET WORK SESSION
MAY 29, 2007
ORO VALLEY TOWN COUNCIL CHAMBERS
11000 N. LA CANADA DRIVE
BUDGET WORK SESSION - AT OR AFTER 5:30 p.m.
CALL TO ORDER
ROLL CALL
TOWN MANAGER'S RECOMMENDED DISCUSSION OF BUDGET,
FOR FY 2007/08
AND ITS RELATIONSHIP TO THE TOWNS LONG
TERM FINANCIAL SUSTAINABILITY
2. DISCUSSION OF PROGRAM BUDGETING AND THE TOWN'S
BUDGETARY PROCESS
3. FUTURE BUDGET DISCUSSIONS
ADJOURNMENT
POSTED: 05 24 07
12:30 p.m.
cp
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Oro Valleycomplies with the Americans with Disabilities Act (ADA). If any person
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111
TOWN OF ORO VALLEY /
COUNCIL COMMUNICATION STUDY SESSION DATE: May 29, 2007
TO: HONORABLE MAYOR & COUNCIL
FROM: David L. Andrews, Town Manager
Stacey Lemos, Finance Director
SUBJECT: Discussion of Town Manager's FY 2007/08 Recommended Budget and Its Relationship
to the Town's Long-Term Financial Sustainability
SUMMARY:
Since the last budget work session held on May 21, 2007, several Council Members have asked staff
to address the issue of how the elements (i.e. staffing and service levels) included in the FY 07/08
Recommended Budget relate to the future financial sustainability of the Town over the next five to ten
years. In other words, are there sufficient resources forecasted in future years to adequately pay for
the service and staffing levels that are included in the Recommended Budget?
In order to address this issue, Finance staff have compared the projected future growth in revenues
to static expenditures to see what surpluses may exist in each year to apply towards service level
expansion and inflation. Included as Attachment A and Attachment B to this communication are
condensed versions of the Financial Sustainability Plan (FSP) for the General Fund and the Highway
Fund that were presented to the Town Council on April 25, 2007. The first five years through 2013
are shown in separate columns, with years 2014 — 2018 combined in the last column. The following
assumptions were used in these versions of the FSP:
• The FY 2008 column has been updated to show the most recent revenue and expenditure
projections based on changes made through Council budget work sessions
• Projected revenues have been adjusted for annual inflation at a rate of 2.45%
• General Fund projected revenues include the sunset of the 2% utility tax after FY 2009
• The same level of expenditures as shown in the FY 07/08 Recommended Budget have been
carried forward in each of the future years and exclude:
o Inflation factors
o New personnel
o Benefit increases
o COLAs, merits, or salary adjustments
o One-time expenditures and CIP carryforward projects included in the 07/08 budget
• An amount of $1 million has been included in each year for capital improvement plan (CIP)
items
• Funding for elections has been included in the Administration budget every other year
G:\STACEY\Council Communic\Budget Work Session 5-29-07 Sustainability.DOC
TOWN OF ORO VALLEY
COUNCIL COMMUNICATION PAGE 2 OF 3
• Annual debt service payments for the Municipal Operations Center have been included in both
the General Fund and the Highway Fund
• An amount of $500,000 is set aside annually to fund the Capital Asset Replacement Fund
• Estimated annual sales tax rebates are included
• Annual subsidy from the General Fund to the Public Transit Fund is included for each year
• The model assumes the adoption of the Stormwater Utility fee, so no General Fund subsidy to
Stormwater is included in the projections
At the bottom of the spreadsheet, each year's projected surpluses are shown in dollars. Each surplus
amount is also expressed as a percentage of total Adjusted Revenues equating to the amount of
growth potential the budget would have to be able to absorb expenditure inflationary increases, salary
and benefit increases, and program/service level expansions.
As you can see in the General Fund (Attachment A), there are projected surpluses ranging from $2.3
million to $3.7 million in 2013. It is from these amounts that inflationary impacts, any new personnel,
COLAs, merit increases, benefit increases, and service/program expansions could be funded.
In the Highway Fund (Attachment B), surpluses exist for FY 2009 and FY 2010. Subsequently, as
local development activity tapers off, deficits begin to appear beginning in FY 2011.
In order to manage the sustainability of both funds, particularly the Highway Fund, Town
management will need to closely monitor staffing levels, encourage more efficient ways of doing
business, limit funding allocated to road maintenance, and limit funding for CIP projects.
Also, attached for your reference as Attachments C and D are the copies of the 10-year Financial
Sustainability forecasts for the General Fund and the Highway Fund that were presented at the April
25th study session.
ATTACHMENTS:
1. Attachment A — General Fund forecast showing no expenditure growth
2. Attachment B — Highway Fund forecast showing no expenditure growth
3. Attachment C — General Fund 10-Year Financial Sustainability Plan forecast
4. Attachment D — Highway Fund 10-Year Financial Sustainability Plan forecast
Stacey Le os
Finance Di ector
("?-10i ALL,zi,(
David L. Andrew
Town Manager
G:\STACEY\Council Communic\Budget Work Session 5-29-07 Sustainability.DOC
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t 4
TOWN OF ORO VALLEY
COUNCIL COMMUNICATION STUDY SESSION DATE: May 29, 2007
TO: HONORABLE MAYOR & COUNCIL
FROM: Stacey Lemos, Finance Director
SUBJECT: Discussion of Program Budgeting and the Town's Budgetary Process
SUMMARY:
Several Council Members have requested additional information on the topic of program budgeting
and how this format relates to the Town's budgetary process.
Perhaps the best way to explain program budgeting is to compare it to the prior format of the Town's
budget, which used line-item budgeting by department.
Line item budgets were previously presented by departments whereby each line item defined how
much money could be spent for certain "items", whether it was Travel and Training for the Finance
Department, Office Supplies for the Town Clerk Department, or Vehicle Maintenance for the Police
Department. This format was simple to explain in terms of where the taxpayer's money was going.
However, while line-item budgeting provided the essential elements of order and control, it did not
address issues of performance, quality and accountability.
Program budgeting, on the other hand, places considerable emphasis on designing a budget format
that groups expenditures and sources of funds into functional activity categories. In program
budgeting terminology, a function is simply a group of related activities for which a governmental unit
is responsible. Many local governments have evolved to a program based budgeting approach
because it provides some functional perspective for decision makers. By organizing budgets into
functional units, the focus turns to the function itself and the delivery of services. This budgeting
framework then tends to lead decision makers to ask the question, "what do you do and why do you
need this money to do it?" Often, program budget formats in other jurisdictions display goals and
objectives of a program to answer those questions, and also include workload measures and
performance measures to measure the effectiveness and efficiency of program delivery to residents.
Performance budgeting often goes hand-in-hand with program budgeting as it emphasizes the
outcome of local government programs and attempts to measure the performance of local
government. This format of budgeting also emphasizes strategic planning and setting goals and
objectives to support the strategic plan of the local government. One of the challenges of
performance budgeting is identifying meaningful measurements of performance. It is easy to quantify
workload; but much more difficult to measure quality, which requires a gauge of public satisfaction,
productivity, cost benefit and fairness.
G:\STACEY\Council Communic\Budget Work Session 5-29-07 Program Budgeting.DOC
TOWN OF ORO VALLEY
COUNCIL COMMUNICATION PAGE 2 OF 3
THE TOWN OF ORO VALLEY'S BUDGETARY PROCESS AND FORMAT
Oro Valley's transition to program budgeting began in the fiscal year 2006/07 budget process
whereby the Town adopted its first Strategic Plan, identifying its priority focus areas, and outlining
steps to move the Town towards its vision. It provided direction to local decision making and a tool to
manage resources. Also, each Town department was asked to identify their main program areas and
identify a set of goals and objectives that supported the Town's Strategic Plan. Performance metrics
or outputs were also reported by department as a means of measuring workload. The budgets were
still adopted at the department level in this current fiscal year.
For fiscal year 2007/08, the Town's Strategic Plan was reviewed and updated by Town management
and elected officials. Internally, more analysis was conducted to determine the level of staffing and
departmental resources that are allocated to each respective program area within each department's
budget. This allowed the departments to prepare their FY 07/08 budget requests by program area,
rather than by line-item at the department level. The departments also established goals and
objectives for the year in support of the Town's Strategic Plan.
We are still making the transition to a true program and performance-based budget format. One
hindrance that we've had in the past has been our accounting software system, which prevented the
Town from being able to capture and report costs by program area. With the implementation of the
new Enterprise Resource Planning (ERP) System, the structure will now exist whereby program
expenditures and revenues can be measured. Also, now that the Town has identified the various
program areas, citizen surveys may now be conducted to measure constituent satisfaction with these
programs and services. Funds are included in the FY 07/08 Recommended Budget for such surveys.
Additionally, over the next year or two, realistic performance measures, rather than performance
"outputs," may be developed for our programs to evaluate how well we are doing in their delivery.
Finally, to illustrate the format of a true program and performance-based budget, attached as
Attachment A to this communication is an excerpt from the award-winning City of Peoria's FY
2006/07 Program Budget. A separate budget sheet is prepared for each program area outlining a
description of the program, which Strategic Plan goal(s) the program supports, the goals and
objectives of the program, the performance measures associated with the program, and the summary
of resources allocated to each program.
The Town of Oro Valley's budget by program listing is included as Attachment B.
With the tools that the Town of Oro Valley will have in place to track costs and revenues by program
area, in concert with the goals and objectives of the Town's Strategic Plan of financial sustainability,
leadership and communication, and quality of life, Oro Valley is building the foundation for
successfully transitioning to a program and performance based budget within the next year or two.
G:\STACEY\Council Communic\Budget Work Session 5-29-07 Program Budgeting.DOC
TOWN OF ORO VALLEY
COUNCIL COMMUNICATION PAGE 3 OF 3
ATTACHMENT:
1. Attachment A - Excerpts from City of Peoria, AZ FY 2006/07 Program Budget
2. Attachment B —Town of Oro Valley Budget by Program Listing
/ 2--. )/1d/O
Stacey Len os
Finance elector
04,04;(
David L. Andrews
Town Manager
G:\STACEY\Council Communic\Budget Work Session 5-29-07 Program Budgeting.DOC
/
ATTACHMENT A
EXCERPTS FROM CITY OF PEORIA,
AZ PROGRAM BUDGET
1
Operating BudgetSummaryBy
Division City of Peoria,Arizona
FY 2007
Community Services Department - Summer Camp Program
Related Council Goal
Peoria Summer Camp is designed to assist parents in need of full-time childcare and provide parents the same
level of servive as provided during the school year. The program provides summer fun in a secure To provide efficient,
effective customer
environment,and features a wide range of on-site and off-site activities.This program is licensed by the service which matches
Arizona Department of Health Services and has Arizona Department of Economic Security funding available or exceeds the service
to qualifying parents.
needs of the citizens.
Goals and Objectives
> Provide a supervised and fun environment for children throughout the summer in partnership with the Peoria Unified
School District. '
FY 2006 FY 2006 FY 2006 FY 2007
Budget YTD Estimate Projected
• Ensure all staff are qualified to work for the program and meet all
DHS requirements.
✓ #of participants receiving scholarship/assistance 100 140 140 150
✓ #of participants attending per week 1,300 699 750 750
• Ensure all locations meet health,fire,and gas codes.
✓ Average#of staff per#of participants 1/20 1/20 1/20 1/20
➢ Provide a quality program that meets the needs of parents and participants.
FY 2006 FY 2006 FY 2006 FY 2007
Budget YTD Estimate Projected
• Survey school principals,parents and participants for customer
satisfaction.
./ % survey responses rated the program above avg-excellent 87% n/a 87% 87%
1 %survey responses above ave/excellent-safe environment 98% n/a 95% 95%
1 %survey response-had fun in the program 99% n/a 95% 95%
1 %survey responses-improved socialization 94% n/a 95% 95%
1 %survey responses above ave/excellent-cost/value 93% n/a 95% 95%
• Review and implement needed changes based on evaluations
./ %of cost recovery 118% 96% 118% 118%
• Hire,train and retain quality staff
./ %of returning staff 85% 83% 83% 85%
Summary of Resources
Authorized Postions l FY 04 Actual FY 05 Actual I FY 06 Estimate! FY 07 Budget
#of Full-Time Equivalent 3.00 3.00 3.00 3.00
Expenditure Category FY 04 Actual FY 05 Actual l FY 06 Estimate) FY 07 Budget
Personal Services $408,058 $493,194 $551,195 $624,044
Contractual Services $88,976 $113,816 $143,401 $151,250
Commodities $51,322 $96,637 $96,732 $113,940
Total: $548,357 $703,647 $791,328 $889,234
%Change from Prior Year 28.32% 12.46% 12.37%
121
Operating Budget SummaryBy Division ity of Peoria,Arizona
FY 2007
Community Services Department - Parks South
' Related Council Goal
This Division is responsible for maintaining all landscape and irrigation systems in Park and ROW areas in the
southernp ortion of the city. In addition,this division is responsible for Neighborhood Park facilities including Toefferovctipide effcustomericient,
ve
playgrounds,courts,restroom buildings and ramadas.This division is also for graffiti removal Citywide. service which matches
or exceeds the service
4- 'Goals and Objectives needs of the citizens.
1
➢ Provide safe,clean and aesthetically pleasing Parks and Right of ways in the southern portion of the City.
FY 2006 FY 2006 FY 2006 FY 2007
Budget YTD Estimate Projected
• Daily-Trash removal,restroom cleaning and disinfecting and '
ramadas spot cleaned. '
✓ #of days maintenance standards attained 364 273 364 364
• Weekly-Turf mowed,play equipment inspected,ramadas cleaned
and disinfected and sidewalks cleaned.
✓ #of weeks maintenance standards attained 52 26 52 52
• Weekly-Litter removal in all major arterial ROW's. ,
✓ #of weeks litter maintenance standards attained 52 ' 2 6 49 52
• Monthly-Playground sand maintained,parking lots cleaned and all
ROW areas maintained.
' #of months maintenance standards attained 12 6 11 12
• Quarterly-Maintain all drainage areas on a quarterly basis.
✓ Quarterly cleaning of drainage areas 4 3 4 4
>To fully satisfy customer service concerns by documenting work requests,response time and customer follow up.
FY 2006 FY 2006 FY 2006 FY 2007
Budget YTD Estimate Projected
' • Inspect and respond to all CUSTOMER SERVICE requests within 2
working days and assign work orders with completipn dates.
✓ %of CUSTOMER SERVICE requests met within 2 days 100% 98% 98% 100%
• Inspect and correct all SAFETY related customer service requests
within 24 hours.
' %of SAFETY requests met within 24 hours 100% 100% 60% 100%
• Complete all ROUTINE work order requests within 24 calendar days.
✓ %of ROUTINE work requests met within 24 days 90% 90% 90% 90%
• Complete all NON-ROUTINE work order requests within 45
calendar days.
✓ %of NON-ROUTINE requests met within 45 days 80% 99% 90% 80%
• Conduct customer service follow-up communications on all customer
contacts within 72 hours of receiving the request.
✓ %of customer follow-ups 10% 10% 10% 10%
> To utilize water conservation practices throughout the Parks and Landscape system.
FY 2006 FY 2006 FY 2006 FY 2007
Budget YTD Estimate Projected
• Install centralized irrigation and water management systems to help
reduce annual water consumption.
✓ Number of parks with water management system 7 7 7 7
./ %of water savings(gallons)compared to previous year 0% 0% 0% 0%
• Inspect parks and landscaped areas to ensure systems are functioning
properly and plant material is appropriate.
✓ Perform weekly inspections of equipment and plant materials 52 26 52 52
136
1
Operating Budget Summary By Division City of Peoria,Arizona
P g g
FY 2007
•
•
Community Department De artment - Parks South
>To maintain all public lands efficiently.
FY 2006 FY 2006 FY 2006 FY 2007
,Budget YTD Estimate Projected
• Establish and maintain parks and landscape efficiency standards.
✓ Number of Parks 15 14 15 15
✓ Acres of Parkland 139 129 139 139
✓ Acres of ROW 90 TBD TBD TBD
✓ Number of employees 10 11 11 11
✓ Acres per Full time employees 13.9 11.72 12.63 , 12.63
✓ Cost per acre $6,130
> Expedite graffiti removal to deter recurrence.
FY 2006 FY 2006 FY 2006 FY 2007
Budget YTD Estimate Projected
• Remove graffiti in a timely manner.
✓ Respond to all graffiti hotline messages within 1 day 100% 90% 90% 100%
I Respond to all graffiti work order requests within 3 days 100% 100% 90% 90%
• Implement new and innovative graffiti removal techniques to reduce
callbacks.
✓ %of customer service calls requiring a second visit 5% 3% 0% 0%
Summary of Resources
Authorized Postions j FY 04 Actual FY 05 Actual I FY 06 Estimate! FY 07 Budget
#of Full-Time Equivalent 14.46 13.50 13.50 13.50
Expenditure Category FY 04 Actual FY 05 Actual I FY 06 Estimate FY 07 Budget
Personal Services $807,788 $759,961 $833,158 $862,490
Contractual Services $668,391 $1,015,282 $1,329,282 $1,208,096
Commodities $117,819 $154,159 $121,926 $153,138
Capital Outlay $4,062 $0 $28,500 $100,500
Total: $1,598,061 $1,929,402 $2,312,866 $2,324,224
%Change from Prior Year 20.73% 19.87% 0.49%
137
Budget by.Program Attachment B
Town Manager Recommend Adopted /
FY 2007/08 FY 2006107 +/-
Town Council $ 230,546 $ , 214,741 $ 15,805
Town Clerk
Administration 377,982 212,192 165,790
Meeting Management 77,093 88,102 (11,009)
License Management 57,753 40,671 17,082
$ 512,828 $ 340,965 $ 171,863
Town Manager
Administration 618,697 489,655 129,042
Community Relations 294,897 118,704 176,193
Council Support&Constitutent Services 120,341 53,784 66,557
$ 1,033,935 $ 662,143 $ 371,792
Human Resource
Administration 188,176 179,939 8,237
Recruitment& Employment 117,129 101,352 15,777
Benefits&Safety 168,383 47,659 120,724
$ 473,688 $ 328,950 $ 144,738
Economic Development $ 207,815 $ 343,180 $ (135,365)
Finance
Administration 323,904 585,668 (261,764)
Accounting Services 335,527 329,757 5,770
Budgeting 161,451 143,388 18,063
Procurement 129,818 - 129,818
$ 950,700 $ 1,058,813 $ (108,113)
Information Technology
Administration 345,788 214,229 131,559
GIS Services I 305,695 120,038 185,657
Technical Services 315,787 191,671 124,116
Web Services 166,575 74,887 91,688
Telecommunications 168,008 95,400 72,608
$ 1,301,853 $ 696,225 $ 605,628
3eneral Administration $ 16,432,595 $ 12,672,382 $ 3,760,213
Municipal Debt Service Fund $ 1,568,239 $ 1,722,461 $ (154,222)
)racle Rd Improvement District $ 464,494 $ 475,242 $ (10,748)
'olice
Administration 1,104,378 973,550 130,828
Professional Development&Training 307,159 484,674 (177,515)
Office of Professional Standards 294,645 202,368 92,277
Support Services 569,124 653,125 (84,001)
Records 451,523 427,270 24,253
Communications 844,022 788,594 55,428
Information Technology 203,106 212,070 (8,964)
Investigations 623,335 556,943 66,392
Community Relations 961,082 927,667 33,415
Grants 474,139 463,952 10,187
Property/I.D. 217,491 215,284 2,207
Fleet Maintenance 239,903 221,388 18,515
Field Services 1,415,093 1,436,189 (21,096)
Patrol Bureau "A" 2,817,491 2,974,486 (156,995)
Patrol Bureau "B" 2,372,635 1,615,584 757,051
Budget g et b Y Program ra m ttach m nt B
Town Manager Recommend, Adopted
FY 2007108 FY 2006107 +1-
$ 12,895,126 $ 12,153,144 _ $ 741,982
Seizures& Forfeitures $ 348,571 $ 371,853 $ (23,282)
Magistrate Court
Administration 134,532 131,365 3,167
Adjudication 288,766 264,697 24,069
Case Processing& Collections ' ' 288,071 236,969 51,102
Security&Transportation 67,493 71,826 (4,333)
$ 778,862 $ 704,857 $ 74,005
Legal
Civil Division 575,835 597,941 (22,106)
Prosecution Division 421,343 388,833 32,510
$ 997,178 $ 986,774 $ 10,404
Community Development $ - $ 419,279 _ $ (419,279)
Planning&Zoning
Administration 289,158 126,835 162,323
P&Z Work Plan 56,164 25,619 30,545
Planning 510,373 464,183 46,190
Zoning Enforcement 376,200 306,638 69,562
$ 1,231,895 $ 923,275 _ $ 308,620
Building Safety
Administration 375,988 310,246 65,742
Inspection 521,887 481,094 40,793
Plans Examination 481,319 480,732 587
Intake& Permitting 142,176 135,134 7,042
Implementation Plan 113,930 - 113,930
$ 1,635,300 $ 1,407,206 $ 228,094
Library
Administration 579,222 526,591 52,631
Youth Services 203,564 230,915 (27,351)
Adult Services 241,643 259,975 (18,332)
Technology 348,994 328,020 20,974
$ 1,373,423 $ 1,345,501 $ 27,922
'arks & Recreation
Administration 415,528 289,855 125,673
James D. Kreigh Park 470,438 725,384 (254,946)
CDO Riverfront Park 288,891 254,384 34,507
General Parks Maintenance 112,902 111,493 1,409
Naranja Town Site Park 41,102 42,015 (913)
Lambert Lane Park 41,282 42,015 (733)
In House Recreation Programs 248,410 248,175 235
Contracted Programs 148,602 149,388 (786)
Bicycle, Pedestrian Trails 53,120 46,252 6,868
Trails Programs&Maintenance 21,512 24,411 (2,899)
Aquatics 632,910 519,246 113,664
$ 2,474,697 $ 2,452,618 $ 22,079
;team Pump Ranch Acquisition Fund $ 628,113 $ 5,000,000 $ (4,371,887)
loneybee Village Development Fund $ 706,500 $ 806,500 $ (100,000)
Budget by Program Attachment B
Town Manager Recommend Adopted /
FY 2007/08 FY 2006/07 +/-
Highway Fund
Administration 4,498,902 3,394,200 1,104,702
Construction Design & Management 2,707,539 , 3,558,706 (851,167)
Highway Permitting 105,828 99,461 6,367
Pavement Management 208,989 125,309 83,680
Street Maintenance 1,474,768 1,345,193 129,575
Traffic Engineering 347,097 433,075 (85,978)
$ 9,343,123 $ 8,955,944 $ 387,179
Development Review $ 532,816 _ $ 502,261 $ 30,555
Public Transportation
' Administration 107,516 91,235 16,281
Fleet Maintenance 79,558 63,447 16,111
Dispatch/Scheduling Operations 112,077 83,451 28,626
Driver Operations 491,406 459,080 32,326
$ 790,557 $ 697,213 $ 93,344
Stormwater Utility $ 640,061 $ 1,135,575 $ (495,514)
Facilities Maintenance
Library Building - 76,582 (76,582)
Administration Building 90,303 60,509 29,794
Water Utility Building 13,900 6,276 7,624
Magistrate Court Building 21,818 12,060 9,758
Development Services Building 47,101 32,508 14,593
Police&Substations 47,255 30,525 16,730
Calle Concordia Facilities 43,897 34,506 9,391
Steam Pump Ranch 15,000 - 15,000
$ 279,274 $ 252,966 $ 26,308
Development Impact Fees 1
Administration 2,021,347 1,676,110 345,237
Design 565,000 909,031 (344,031)
Right of Way - 100,000 (100,000)
Construction 14,000,000 9,412,819 4,587,181
$ 16,586,347 $ 12,097,960 $ 4,488,387
RTA Fund $ - $ 600,000 $ (600,000)1
Vlunicipal Operations Center $ 6,612,690 $ 1,320,292 $ 5,292,398
Water Utility Enterprise Fund
Administration 8,670,179 11,422,181 (2,752,002)
Billing 901,728 634,690 267,038
Conservation 162,424 141,623 20,801
Water Management 1,743,905 977,830 766,075
Engineering & Planning 352,800 314,724 38,076
CIP 4,312,616 4,410,811 (98,195)
Construction Inspection 148,693 191,788 (43,095)
GIS 85,041 82,319 2,722
Production 2,588,464 2,805,413 (216,949)
Distribution 1,199,988 956,990 242,998
$ 20,165,838 $ 21,938,369 $ (1,772,531)
Jternative Water Resource Fund $ 8,758,040 $ 7,208,468 $ 1,549,572
:onnection Fees Fund $ 13,630,142 $ 9,165,717 $ 4,464,425
Budget by Program Attachment B
Town Manager Recommend, Adopted
FY 2007/08 FY 2006/07 +1-
Water Acquisition Fund $ - $ 3,500,000 $ (3,500,000)
Capital Asset Replacement Fund $ 500,000 $ - _ $ 500,000
Bed Tax Fund $ 1,878,583 $ 1,710,039 $ 168,544
Less: Financing Uses (8,103,196) (8,301,260) 198,064
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MEMORANDUM
DATE: May 29, 2007
TO: Honorable Mayor and Council
FROM: David Andrews, Town Manager
Stacey Lemos, Finance Director
RE: Follow-up Issues from May 21st Budget Review Session
A number of issues were raised during the Mayor and Council's Budget Review Session
on May 9th. This memorandum serves as staff follow-up to these issues.
1.) Issue: Request for adopted budget amounts and bond ratings of the twelve
jurisdictions presented for the comparison of Contingency Reserve percentages.
Response: Attached to this memorandum please find an updated table of those
jurisdictions showing a column with the adopted FY 06/07 total budget, the
adopted FY 06/07 General Fund budget, and the current bond ratings.
2.) Issue: An amount of$100,000 has been budgeted in the General Administration
budget for a town-wide development impact fee study as recommended by the
Town Council at a previous study session. The attached summary of Council
Budget Line Item Changes has been updated to reflect this addition.
i/64f/1,_ /-,b/7a
Stacey Lemos
Finance Director
David Andrews
Town Manager
cc: All Department Heads
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Town of Oro Valley
FY 2007/08 Budget
Council Line Item Changes
Through May 29, 2007
Department/Division Line Item Increase/(Decrease)
�f�IN� j'�cFAI N 4 \-Yra*r`."•:.{�..S- �4, -•f,-{S
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Recurring
Police Department Addition of one (1) Sergeant position $ 92,413
Finance Increase in Sales Tax audit recovery service 12,000
Police Department Reduction of Holiday Pay (35,000)
.
Increase in Utility Sales Tax revenue (474,000)
Facilities Initial cleanup & stabilization of Steam Pump Ranch 26,075
Subtotal Recurring $ (378,512)
Non-Recurring
Parks & Recreation Management Assessment study $ 50,000
General Administration Funding requests from outside sources 20,000
Heritage Fund grant for dog park at Riverfront Park (25,000)
Library 10 Computer Replacements 12,000
IT Computer Replacements transferred to Library (12,000)
PCLD Reimbursement for computer replacements (6,000)
General Administration Development Impact Fee Study 100,000
Subtotal Non-Recurring $ 139,000
Total Council Adjustments $ (239,512)
Contingency Per Manager's Recommended $ 9,449,754
..
Total Council Adjustments 239,512
Contingency Per Tentative Budget $ 9,689,266
HIGHWAY FUND , ,,
Recurring
Office Lease Increase the rental of modular units $ 8,113
Subtotal Recurring $ 8,113
Non-Recurring
Arterial Roadways Overlay of Rancho Vistoso Blvd $ 900,000
PAG Reimbursement (900,000)
Buildings & Improvements Increased cost for Municipal site development 160,000
Misc Other Operating Various site development& modular set up costs 57,259
Rental Equipment Rental 15,000
Subtotal Non-Recurring $ 232,259
Total Council Adjustments $ 240,372
Contingency Per Manager's Recommended $ 3,158,439
Total Council Adjustments (240,372)
_Contingency Per Tentative Budget $ 2,918,067
8 D TAX EURO' ::..,:?' ..K<v x.1
Non Recurring
Naranja Town Site Adoption of 2% allocation $ 758,291
G:\BUDGET\FY 07-08\Council Line Item Changes FY 07_08 5/29/2007
Deparrtment/Division 1 Line Item
Increase/(Decrease)
Total Council Adjustments
$ 758,291
Contingency Per Manager's Recommended
$ 1,179,083
Total Council Adjustments
(758,291)
_Contingency Per Tentative Budget $ 420,792
WATER UTILITY f
Non Recurring
Wells Increase project costs for Pusch View
$ 600,000
Transmission/Distribution Increase project costs for North La Canada 100,000
000
Transmission/Distribution Increase project costs for Big Wash modifications 200,000
Reservoirs Increase project costs for North La Canada 2.2 MG 150,000
Subtotal Non-Recurring $ 1,050,000
Total Council Adjustments $ 1,050,000
Contingency Per Manager's Recommended $ 3,082,718
Total Council Adjustments (1,050,000)
_Contingency Per Tentative Budget $ 2,032,718
HONEY BEE DEVELOPMENT
Non Recurring
Reduce contingency and offsetting revenue source $ (500,000)
Total Council Adjustments $
(500,000)
Contingency Per Manager's Recommended $ 500,000
Total Council Adjustments (500,000)
Contingency Per Tentative Budget $ -
G:IBUDGET\FY 07-081Council Line Item Changes FY 07_08 5/29/2007