HomeMy WebLinkAbout8.1 1995 BudgetStudy
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CITY OF DUBLIN.
AGENDA STATEMENT
CITY COUNCIL MEETING DATE: March 7,1995
SUBJECT:
1995 Budget Study Session
(Prepared by: Richard C. Ambrose, City Manager)
EXHIBITS ATTACHED: ~emorandum from City Manager dated March 1, 1995 and
Attachments
RECOMMENDA TIO~: t\ i
Q}t\y ~.
3.
FINANCIAL STATEMENT:
Receive Staff Report
Identify areas to be evaluated by Staff in the development of
the 1995-96 Budget
Establish Annual Budget Hearing Dates
See attached.
DESCRIPTION:
See City Manager's memorandum attached.
c/doc/agendal37budg
COPIES TO:
CITY CLERK
FILE L~l~t~l~.@eL
ITEM NO.
5J./
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-.
CITY OF DUBLIN
MJ;)" 0 RAN DUM
TO:
FROM:
RE:
City Council
City Manager
1995-96 Budget Study Session
DATE:
March 1, 1995
The City Council has agreed to conduct a Budget Study Session for Fiscal Year 1995-96 for the
purpose of identifying those areas that the Council would like Staff to analyze as part of the
development of the City's 1995-96 Annual Operating Budget and Five Year Capital Improvement
Program.
Through the early identification of service and fiscal issues, the City Council will be in a better
position to collectively understand the short and long term fiscal and service impacts on the City
during the Council's deliberations on the Rudget and Capital Improvement Program later in the fiscal
year. This study session should also f2duce the potential for last minute budget issues to arise for
which there is little or no time to evaluate.
Attached to this memorandum are Attachments 1 - 10 which provide an historical perspective of the
City's Expenditures, Revenues, and Fund Balance. Attachment 11 provides a mid-year projection of
the amount revenues are anticipated to exceed expenditures. Staff has also prepared an "Analysis
of Estimated Future Impacts on City's GenerAl Fund" (Attachment 12).
Lastly, Staff has prepared the 1995-96 Budget Issues Worksheet (Attachment 13). Staff
recommends that the City Council utilize this worksheet as a means of providing Staff with direction
in preparing the 1995-96 Operating Budget and Five Year Capital Improvement Program Update.
cldoclagenda/37memo
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Historical Comparison
General Fund Operating Revenue vs. Expenditures
(includes C/r Project Expense and Civic Center Debt Service Payments)
. .....-..... --.... , .,_ _ ...._..._.._ .____m. ~ . _._-----~~ - ,."~......-.----.
Actual Actual Actual Actual Budget
Expenditures 1990-91 1991-92 1992-93 1993-94 1994~95
$12,754,132 $12,662,529 $12,707,804 $12,179,833 $12,874,372
Actual Actual Actual Actual Budget
Revenue ]990-91 1991-92 1992-93 1993-94 1994~95
$14,089,243 $13,113,515 $13,165,467 $13,570,129 $13,682,955
15,500,000
15,000,000 - - ~ - - - - '" - " - - .. - - ,- - - - - - - -, - - - - - - - -,
14,500,000 - - - - - - - ,- - - - - . - -,' - - - . . . -, - - - - . . . -,
14,000,000
13,500,000
13,000,000
12,500,000 . - - - - - . ,- - - - - . . . ,. -
12,000,000
11,500,000
11,000,000
10,500,000
10,000,000 - - - - ~ ~ - :_ - - - - - ~ - - - - - - - -: - - - .. - - - .1
9,500,000 . - ~ . - - - '. . . . . . " - '. ~ . . - - - .' ~ . . . - - - .'
9,000,000
1990-91
- - - - - ~ - 1- - - - - - - ~.- - - - - ~ .... -, - - - - - ... ~ -,
~ ~ - - - ~ ,- - - ~ - ~ - I ~ ~ - - - - - - I - ~ - - - - - -.
~ - - ~ - - - I. ~ - - - - - - 1- - - ~ ~ - - - I - - - - - - -
, ,
- ~~ - - - - - ~- --- - - --- - -- - --~ - - - -- ~
, I I I
___ Expenditures
-+- Revenue
, , ,
- --------- ---~--- - --------+..---
, , ,
, , ,
- - - - -- - - - - - - - - - -- --- -- -- --- - - --
, , ,
I I I I
- -..... - - - ---- - - - - - ~ ~ --- --- ~ ~-- - - --
, ,
1991 -92
1992-93
1993-94
1994-95
Analysis: For each of the five years shown, the General Fund
Revenues have exceeded the General Fund Expenditures.
'" Note: The budgeted 1994-95 Expenditures do not account for operating transfers to other
funds. The mid-year Financial Report projected that the General Fund would have net transfers
out to other Funds totaling $352,440. 11lis will reduce the amount by which General Fund
Revenues are expected to exceed General Fund Expenditures. TIle mid-year report
projected a 1994-95 General Fund surplus of $331,000.
/finance/ gfrvexp 3/3/9510:12 AM
ATTACHMENT 1
tie
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Historical Comparison
General Fund Operating Revenue & Expenditures per Capita
(includes CIP Project Expense and Civic Center Debt Service Payments)
Actua I Ac tu,1l Actual Actual Budget
1990-91 1991-92 1992-93 1993-94 1994-95
Expenditures $12,754,132 $12,662,529 $12,707,804 $12,179,833 $12,874,372
Population 23,550 23,500 25,162 25,853 26,270
Per Capita Exp. $542 $539 $505 $471 $490
Actual Actun I Actual Actual Budget
1990~91 1991-92 1992~93 1993-94 1994-95
Revenue $14,089,243 $13,113,515 $13,165,467 $13,570,129 $13,682,955
Population 23,550 23,500 25,162 25,853 26,270
Per ~_~E! ta Rev~~~~_____.." $598 __"_..._.___ ~?~~~___ $560 $539 $529
$700
$650
$600
$550
$500
$450
$4()()
$350 -
__ _ _ - ~~.. - - - - - - -r - ~ - - -- - r- ---~ --,
-~- - - - ~!..- - - --~.!. --- -- - - ~ ---- ---~
I , I I
~ ~ _ _ _ _ - Ii' - ____ - _..._~ - ~ -- ~ ,,-- __~__I
~ - - .....-
,
,
..i-d----.
-+- Per Capita Revenue
_ Per Capita Expenditure
" '
_ _ _ _ _ _ r _ _ _ _ __~ - - __ - ~- ---.,0- - - - -~.
I I , ·
- __ ~ ---10---- _~ __..__ --+---..-------1
I I I I
-- - - - - - +- - - - -..... - - - - - - -- - - _....- - - - --.
I I I I
$3()()
199U-91
1991-92
1992 -93
1993-94
1994-95
Analysis: Both the Revenue and Expenditures in the general fund, on a per capita basis, are less
in Fiscal Year 1994-95 than Utey were in Fiscal Year 1990-91.
/fillance/ gfrvexpcp 3/3/9511:36 AM
ATTACHMENT 2
___ of Dublin General Fund Revenues b_ry
-- Actu~r'--
Actual Actual Actual Budget
Revenues 199(1-91 1991-92 1992-93 1993-94 1994-95
- ,_.~.~ ~--" ,,-
Property Taxes 3,7~O,6~ J 3,807,251 3,659,582 3,853,102 3,849,500
~~~_.."
Sales Taxes 5,839,089 5,293,709 5,484,502 5,969,342 5,892,000
~~ ~..
Other Taxes 574,353 599,290 731,622 634,740 638,300
-
-~_..._..._~~._~~---~~-- ~-----~" -..- -.
Licenses & Permits 248,116 246,459 281,921 340,995 361,350
-----....-.---------- ._~y
Fines & Forfeitures 19,47~_ .." 25,780 24,414 34,316 37,500
--- an_'~_ -- -
_____~~..n.~__r~__ _.~-_.__... ,,---_. - .--...~._- ~--". ~---~
Interest 1,282"j78 976,342 805,693 877,290 986,100
.__~~'n_. ._.y___w~,..._~~ .. ~
-- ....,,''',.~. .., --~-,,~ ,
Rentals 56,869 62,161 73,276 58,325 69,500
-
---_._-,,'---"' ..~.. ~.._.,. - -~
~.!.Sov't Revenue 973,266 864,647 919,902 945,713 970,325
-.
r".~ - _.._~---- f---'-"~- -.
Charges for Services 1,196,484 939,833 1,020,631 580,738 758,180
-
-.- .,"",- ----y,----- -_._-_.~---, --
Other Revenue .. 108,901 298,043 163,924 275,568 120,200
.-
------------ ~.. "--"-..- -.-- -,., ----~---~- --~--
Total Revenues 14,089,243u_...13,113,515 13,165,467 13,570,129 13,682,955
~.. ___.'.1'"""-
..._r~._.~ ~-~~._.~. -- -~ -.
"Includes ABAG Plan Insurance Dividend
$14,200,000 .. - - - - - - - - -, - - - - - - - - - - r - - - - - - - - - -, - - - - - - - - - - ,
$14,000,000 - -"" - - - - .. -, - - - - " - - - - - r ~ - - - - .. - - - -, - - - . - - - - - - ,
$13,800,000 - - - - - - -, - - - - - - - - - - r - - - - - - - - - ~,- - - - - - - - - - ,
$13,600,000 - - - - - I
$13,400,000
$13,200,000
$13,000,000 - - - .. - - " - - -, - - - - - - - - - - ,. - , - - - - - - - -, - - - - - - - - - - ,
$12,800,000 - - - - - - - - - -, - - - - - - - - - - ,. - - - - - - - - - '" - - - - - . - - - - ,
$12,600,000
1990-91 1991-92 1992-93 1993.94 1994-95
Analysis: Although there has beer. some growth in General Fund Revenues
over the past two fiscal years, the total General Fund Revenues projected
in Fiscal Year 1994-95 remain well below the General Fund Revenues
received in Fiscal Year 1990-91.
\financc\revs2.xls 3/3/9511:20 AM
ATTACHMENT 3
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Comparison of General Fund Revenue
Adjusted for Inflation
(Actual vs. Adjusted to 1991 Dollars)
14,500,000
- ~ ~ ., - .. - - - - .. ... .. - I - - .. - - - .. .. - - ,- - - - - - - .... .. - ,
12,000,000
1990~91
14,000,000
.. - .. ... .. j - .. .. - .. .. - - - ...... .. - .. .. .. - ... .. - 1- _ .. _ _ _ .. .. _ _ ,
13,500,000 - - - ~
13,000,000
_ .... _ .. _ .. .. _ _ _ _ .. I - - - .. - - - ... - -.- ... - - - .. - - - - l
12,500,000
1991-n
I
1992-93
I
1993.94
I
1994-95
1__ Actual Revenue -lr- Adjusted Revenue I
Analysis: Total General Fund Reven'Jes remain in 1994-95 at well below
levels achieved in Fiscal Year 1990-91. When adjusted for inflation the City
is seeing a slight gain between Fiscal Year 1993-94 and Fiscal Year 1994-95.
\fimlnce\coLxls - 3/3/9511:27 AM
ATTACHMENT 4
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Historical Trends for Major General Fund Revenues Categories
--- --- ...- -----------.- -... ... ._._--_.._._--_.~....~--_._-_. . . _________.~. ,.. ..._.__. _n_ .. '~_'__'
Actual Actual Actual Actual Budget
Revenues 199U*91 1991-92 1992-93 1993-94 1994-95
---- ..----r-
.~~- .- -. --,,-I
Sales Taxes 5,839,089 5,293,709 5,484,502 5,969,342 5,892,000
______..~_~_~~.____~~.."r~____ ----- -_.~ -- -----
------- ,._---~. ._-_._~
~p'erty Taxes 3,790,611 3,807,251 3,659,582 3,853,102 3,849,500
~-~,.~ - -~-~ '------
Interest 1,282,078 976,342 805,693 877,290 986,100
--.
Charges for Services 1,196,484 939,833 1,020,631 580,738 758,180
._~.~, "N.w"_r__~__~'_~'."~_"_____ __ _~.a"'~~"~__' ._~...,~-
-~.~~-_.~.~~-~~~ ._-~ ---
In each of the Fiscal Years 1990-91 through 1994-95, the selected Categories
above represented over 83% of the Total General Fund Revenues.
6,000,000
5,000,000 - - - - - - ., - - - - - - - ,- - - - - . - -, - - - - - - -
4,000,000
---~-----_.... _.~-_......-----~----
---.-4-- - - - - _.~
-.-.........---- .,., -
, ""I" ,
......- Sales Taxes
-It- Property Taxes
-.-Interest
-*- Charges for Service
3,000,000
- - ~ - - - -. ~ ... - - - - - 1- ... - - - - - ~I - - - - - ~ ..
2,000,000
- - - - - - ~ I - - - - - - ... 1- - - - - - ... -I - - - - .. - -
1,000,000
~-~
o
1
1
1
1
1
Analysis: Both Sales and Property Taxes have remained flat when comparing to
Fiscal Year 1990-91 and Fiscal Year 1994.95. The decline in interest income reflects
the economic decline, especially considering that the Fund Balance available for
investment has increased over this period. The decline in charges for Service is
partially offset by reductions in elCtJenditures.
\hlld~et\maircvs.xls 3/3/952:43 PM
ATTACHMENT 5
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Hif'urical Comparison
City of DuHin General Fund Expenditures
Operating E'!penses Compared to CIP and Debt Service
(Includes 011 Operating Costs)
--
CIP
848,440
~-,-~~--- ._~~~-
1,579,472 1,
o
12,754,132 12
ctual Actual Actual Budget
91-92 1992-93 1993-94 1994-95
,-~---~---
,532,775 1,479,889 1,464,618 1,440,809
,~?9~!l67 ..__~~02,~?9 5,727,728 6,250,72~
-~~-
84!~.!~ 595,253 487,451 544,249
29,526 7,271 76 27,100
,693~~~7 1,745,571 1,712,352 1,827,724
--.-
,438,473 1,297,193 986,29~ 1,154,374
-_._,..~ I----~--
,885,952 10,928,027 10,378,517 11,244,980
y~---
_._-~ ."-~._~~.. ~.&, "
231,875 204,239 342,723 168,047
544,702 1,575,538 1,458,593 1,461,345
--- ---..... --.. ._-~----.- . -~..._._-- ..~_.-----~. ..."---
0 0 0 5,756
___u_, _ _ '_n_..______.. ....__._.__ ..--.-... ,....-----.-- ---",_.,_. ---- .~.~
,662,529 12,707,804 12,179,833 12,874,372
,-~-
General Govcrnment
Actual A
1990-91 19
--'"~--~.
1,369,175 1
-,-~,?~~~~~~ -~....?
_____ 837,~~! .m'__
26,277
.~~~- --~
Culture & Leisure ____ 1,470,,-~9.~ ...--1_
Co~~_unity De~~.I~E_ment __,__!,82~,.'~~ I_~_!
~!,otal Opcrations ___..~_ __~!~~?~6,222_:!.q
P~~~ic S~~~tyu,__,______,__._..___
Transp~~.~a.ti~~_..- _.
Health & Welfare
Net Debt Scrvice
............__ ._n........
C<:)11~igent Reserye
Grand Total
$14,100,000 ------,---- --,-------,-------,
$12,100,000
$10,100,000
$8,100,000
$6,100,000
$4,100,000
-- - - ~ - - - ... ~ - - ~ - - - - - - - - ~
, ,
_ _ _ _ _ _ .J ~ _ _ _ r _ _I... _ _ _ _ _ - - - - - ~ - .1
- - - - - - .! - - - ... - - .1 _ _ _ ~ _ _ _ I _ _ _ _ _ _ ~
-+- Grand Total
-0-- Total Operations
-CIP
-x- Debt Service
-~ - - ~ - - - - - - -" -- - - - - - --- - - ---
, ' .
- - - - - - ,. - - - . - - -I - - ~ - - - -, ~ - - - - - - I
$2,100,000 :Ii( - - - - - - ~~_,__~ - ~ - ~ - - -'" - - - - - -~
$100,000 t ' ,
1990-91
1991-92
1992-93
~
T
1993-94
1994-95
"'Includes Dublin Information Inc. Operating Costs
Analysis: The chart identifies that the /,lOst significant part of the General Fund
expenditures are related to operating costs. Use of the General Fund for CIP Projects has
declined over the past 5 years. The City has reduced its debt service cost by refinancing
Ule Civic Center Certificates of Participation.
\finance\sumexp.xls 3/3/9510:51 AM
ATTACHMENT 6
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--
Comparison of Gencral Fund Expenses
Adjusted for Inflation
(Actual vs. Adjusted to 1991 Dollars)
13,200,000
--_...-----;
12,OOO,()()() - - - - - - - - - - r
---r-
- - "'f ...
--....--,....-----
12,800,000
12,4UO,UUO - - - - - - -
- ~ ~ 1
11,6ll0,OOO
-~~------f
- T - ..
, - - ....
- - - - - - i
11,200,000
- r -
~-,---
-----.,
10,800,000
1990~91
1991-92
1992-93
1993-94
1994-95
I___Acttlal_~xpenReR -Ir-Adjustcd Expcnses I
Analysis: Total General Fund Expenses in 1994-95 appear to be above the 1990.91
level, Utis is not the case when the figures are adjusted for inflation. The adjusted 1994-95
General Fund Expenditures showed only a slight increase over the Adjusted 1993.94
General Fund Expenditures.
\finance \cokh_ xlq _ _~ /.':1. IQ" ').':U, PU
ATTACHMENT 7
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Chart of General Fund
Expenditures by Progrillll
6,500,000 ._...__........._....._.._...~~......._._..._._._..__.__..-___...._M_
6,OOO,()()(J - - - - - - - - - - - . - - - ... - - - - - - ... - - ~ -
5,500,000. -.. - - - - - -.. - - - - - - - - - - - - - - - - - - - - -
5,000,000 - - .. - - ~ - - - - - - - - -
4,500,(X){) - - ~ - - - ~ - - ~ - - - - - - - - - - - - - - - - - ... - - -
4,000,000 - - ~ ~ - - - - - - - - - - - - - - - - - - - ~ - - - - - - -
3,50(l,(}(J(J - - ~ - - - - - - - - - - .. - ~ - - - - - - ~ ... - - - - - -+ -
3,OIX),OOO. - - - - - - - - - - - - - - . - - - - - - ~ - - - - - - - - -
2,500,()()(J ... - - - - - - - - - ~ - - - - - - ... - - .. - - - ... - - ... - - ...
2,{X)(),OOO - - ... - - - ~ - - ~ - - - - - - ~ - - ~ - - - - - - - - - ... -
......,."'.:;'-~.:~:~..:-:-~~..:.,~"....~.;~.==::..~:...:.:.~:,....:..^~.~~.:~:.....
500,000
11000,000 - - - - - - - - - - - - -
o
1990-91
1991-92
1992-93
1993-94
1994-95
--
-+- Public Safety
-It- Debt Service
....::,'::..----General Government
.,-.-..'ilf"" Culture & Leisure
__Community Development
~ Transportation
-+- ell'
- Health & Welfare
Analysis: The trend over the past 5 yeaf.'. has been for Public Safety expenditures to
dominate the budget. This is also the only program area which has been increasing
nearly every year. The chart shows the decline in Community Development activities
with the completion of the Eastern Dublin General Plan and the economic downturn
resulting in less development activity. The decline shown in Transportation and CIP
Programs reflected a shift in funding more of the costs from Special Revenue Funds and
less from the General Fund.
\flnance\sumexp.xls 3/3/9512:27 PM
ATTACHMENT 8
ee
--
GENERAL
FUND BALANCE
(Pn'pared January 31,1995)
June 30. 1994
June 30. 1993
TOTAL FUND EQUITY
$ 17,711,706
$ 16,276,437
AMOUNT INVESTED AT 1/31/95
WITH A MATURITY OF
MORE THAN 1 YEAR
$ 14.306.323
DESIGNATED USES 1 RESERVES
Amount Required To Call Outstanding
Civic Center COP @ 2/1/99
$ 13,052,781
$ 13 ,052,781
Liability Insurance Reserve 137,210 137,210
Cemetery Endowment 60,000 N/A
Reserve Economic Uncertainity 1,369,133 N/A
Reserve For Prepaid Expenses 11.981 5.845
Sub - Total Designated Uses $14,631,105 $ 13,195,836
AMOUNT UNDESIGNA TED
$ 3,080,601
$ 3,080,601
ATTACHMENT 9
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--
City of Dublin Historical Comparison of General Fund. Fund Balance per Capita
(Adjusted fOf Inflation to June, 1994)
,.,_~_~_~_.......--------~,. .~~_~_~~._,_____~_~,,~___.~~"'~._~________._. "...._..___~,...~_.__ ,ft............---".-.~-~ ,--
Fund crl Populatiori Adjusted Pef Capita
As of Jun~ 30___ __~_ Balat~,=-,=-____ ___~~. _~ (Su~vcntion)
1994 ~7,711,706 _~___ 26,270 $17,711,706
~___~__d_!293 ~~!6,2~6A~?~_ __ ._~~~ _~~~53 $!6,276,4~7
1992 _ $15,45~~~7 __ 2.6% 25,162 _ $15,856,663
____,,_______________ _ __ ___!2~! .___~_?,~~?,~~~__________?~8.~_____._.2~~~QQ __~!6,21?~_~2~_
1990 $14,464,038 9.9% 23,550 $15,895,978
.__.__.__..__"."_______~, ..r~_ ___~..~._____~__.",. .__._.,.~- -~-~,. ~
$674
$630
$630
$690
~,_____~ r~._____~
$675
Per Capita
_ _ ~ _ _ ~ _ - - - - ~ r ~ - - - - - - - - - ~ ~ 1- - - - ~ - - - - ~ - - -, - - - - - - - - - - - - - I
$800
$750
$700
$650
$600 - - - - - - - - - - - - 0- - - - - - - - - - - - - ,- - - - - - - - - - - - -, - - - - - - - - - - - - -,
- ~ - - - - ~ - ~ - - - 1- ~ - - - - ~ . - - - - - ,- - - - - - - - - - - - -, - - - - ~ - - - - - - - -
, , '
-- - - - - - ~ - - - - - - ~ - -. - - - - - - - - - - - ~ - - - - - - - ~ - - - - - - - - - - ~ - --
, ,
$550 - ~ - - - - - - - - - . - ,- - - - - - - - - - - - ~ ,- - - - - - - - . - - - -, - - - - - - - - - - - - -
$500
1990
1991
I
1992
I
1993
I
1994
Analysis: The chart above compares the General Fund. Fund Balance on
a per capita basis. The figures have been adjusted for inflation. AtJune 30, 1994
the adjusted per capita amount was nearly identical to Ole amount in 1990.
($674 per capita vs. $675 per capita respectively)
\finance\fndbkap.xls 3/3/9510;11 AM
ATTACHMENT 10
e_
--
1994/1995 GENERAL FUND
BUDGET SUMMARY
ADJUSTED TO REFLECT MID YEAR PROJECTIONS
(Adopted Budget Figures As Adjusted By Mid-Year Financial Report And Authorized Budget
Adjustments As of December 31, 1994)
ADJUSTED REVENUES
Estimated General Fund Revenue As Adopted
Mid-Year Projected Net Revenue Increases
PROJECTED GENERAL FUND REVENUES
$ 13,613,455
124.500
$ 13,737,955
ADJUSTED EXPENI>ITURES
General Government
Net Debt Service Civic Center COP
Budgeted Contingent Reserve
Public Safety
Transportation
Health & Welfare
Culture & Leisure Services
Community Development
Capital Improvement Projects
$ 1,590,098
1,461,345
5,756
6,261,574
544,249
27,100
1,833,761
1,154,374
175.987
SUB. TOTAL ADJUSTED EXPENDITURES
$ 13,054,244
ADJUSTED NET TRANSFERS
Net "Transfers Out" To Other Funds
$ 352,440
GRAND TOTAL EXPENI>ITURESrrRANS.~ERS OUT
$ 13,406,684
PROJECTED DIFFERENCE IN
GENERAL FUND REVENUES vs. EXPENDITURES
$ 331.271
(Prepllfed Mllfch 2, 1995 Based Upon Fin Rpt 8.4 - 2/13/95)
ATTACHMENT 11
-e --
ANAL YSIS OF ESTIMATED FUTURE IMPACTS
ON CITY'S GENERAL FUND
Staff has identified the following major items which may impact the City's General Fund in Fiscal Year
1995/96 and beyond.
1.
REVENUES
Sales Tax - The City will be nef-atively impacted by the construction of new
shopping centers, primarily in Pleasanton and San Ramon. How much of
this sales tax loss will be offset by renovation of existing Dublin Shopping
Centers and new Dublin retail outlets is unknown.
AMOUNT
Unknown
2.'
State Budget - The current Governor's budget does not include any revenue
shifts away from the cities; however it :~ too early to identify whether the
projections and lack of State Budget reductions will hold. There is also
some discussion at the State Level regarding potential revisions affecting
the formulas for distributing 10('",i. sales tax.
Unknown
OPERATING EXPENDITURES
Identified below are new expenditures which are anticipated by the Operating Departments. The
expenditures do not include inflationary increases for the purchase of materials, supplies, and equipment,
nor increased cost of wages and benefits for current City employees, contract employees, or Fire
Authority employees. Also not included are those objectives in the Preliminary 1995 City Goals &
Objectives which require additional funding.
COST ITEM ADDITIONAL COST
1. Police Dispatch Costs - The Sheriffs Department has $44,000 in FY 1995/1996 to
completed an audit of its dispatch operation costs. This audit $191,900 in FY 1998/1999
has recommended that the cost of dispatch be adjusted for the
various contract users. Begilming in 1994/95, Dublin's Police
Dispatch costs were proposed to increase at a rate of 20% per
year over five years, Of from $180,070 in 1993/94 to
$448,070 in 1998/1999.
2. Animal Shelter - The new Cot.;;',ty Animal Shelter will be $56,070 in FY 1995/96
completed in Fiscal Year 1994/95. Upon completion, the
Cities of Dublin, Livermore, Pleasanton, and the County are
obligated to make debt service payments on the new shelter.
the estimated 1994/95 debt service payment for the City of
Dublin is projected at $56,070.
ATTACHMENT 12
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3.
COST ITEM
Fire - In Fiscal Y car 1994/95, the City Council reviewed a
proposal from Dougherty RegiomI Fire Authority which
would revise staffing and provide for a Paramedic Program,
as well as operating Station No 3 from the Alameda County
Santa Rita Facility. It is anticipated that the City contribution
to Dougherty Regional Fire Authority may increase by 6%
adding an additional $170,555 in Fiscal Year 1995/96. This
does not include any negotiated salary and benefit increases
beyond December 31,1995.
4.
Library Services - The City anticipates increased overhead
charges from Alameda County associated with the City's
Library contract hours.
CAPITAL EXPENDITURES
ADDITIONAL COST
$170,555 in Fiscal Year
1995/96
$8,880 in FY 1995/96
$8,275 in FY 1996/97
In the City's Five Year Capital Improvement Program adopted in June of 1994, a tQtal of$10,484,033 in
Capital Project needs are identified which are currently unfunded.
h/doc/cmofflimpacts
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1995-96 BUDGET ISSUES WORKSHEET
I. EXPENDITURES
A. Should the 1994-95 level of service be used as the base level for developing the 1995-96 Budget?
Yes or No
I r no, what should be included or excluded from the base level of service?
B. If the Council is desirous of accomplishing all high priority objectives during Fiscal Year 1995-
96, should the cost of funding those high priority objectives be included as additional budget
increments to current service levels?
Yes or No
C. Should Community Group requests be placed in the base budget at the same funding level as
1994-95; or identified in a separat': budget increment above the base level?
Community Groups funded from the General Fund in 1994-95 included:
I) Dublin Substance Abuse Council
2) Dublin Fine Arts Foundation
3) Community Television
$ 4,500
$ 10,000
$ 21,393
Base Level or Higher Increment
D. What additional services (if any) should Slaffevaluate as part of the 1995-96 Budget?
ATTACHMENT 13
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E. On June 30, 1995, the following st:;fvice contracts will be expiring:
1. Police Services
2. Animal Control
J. Crossing Guaru S<:rvic<:
4. General Engineering
5. Traffic Engineering
6. Building & Safety
7. Library Services
For any of the above contract se.!vices, are you interested in having Staff focus on any particular
issue other than the cost of providing the service by the current service provider for 1995-96?
Yes
or
No
If Yes, which service, and what aspect of the service would you like the Staff to evaluate?
F. In recent years a very limited amount of General Fund Operating Revenues have been allocated
for Capital Expenditures.
Should Staff continue to rely primarily on special revenue funds for funding Capital
Expenditures?
Yes
or
No
If No, should Capital Expenditure~ which have no special revenue source be funded from:
I. General Fund Operating Revenues
_ 2. 1994-95 General Fund Operating Surplus
3. General Fund Balance
4. New Revenue Sources
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II. REVENUES
A. How should the Citywide Assessment Fees be set for 1995-96? (i. e., Street Lighting, Storm
Water)
1. Reflect actual increases in costs?
2. Reflect only the increase in the CPI and subsidize the difference from the General Fund?
3. Freeze Assessments and subsidize difference from the General Fund
B. What additional revenue issues (if any) would you like to have Staff evaluate?
III. BUDGET DOCUMENT
Please review the 1994-95 Preliminary l3udget Document and identify format changes (if any) you
would like to see Staffmake in 1995-96. For example (more detail, less detail)
IV. BUDGET CALENDAR
In order to establish a Budget Calendar for preparation of the Budget, it is necessary to establish a
Budget hearing date(s).
Staff would recommend the week of June 26, 1995.
RCNlss h:g&o/cmoff/95wksht.doc