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RPVCCA_CC_SR_2015_06_02_02_Draft_FY_2015-16_BudgetCITY OF RANCHO PALOS VERDES MEMORANDUM TO: HONORABLE MAYOR & CITY COUNCIL MEMBERS FROM: KATHRYN DOWNS, DEPUTY DIRECTOR OF FINANCE DATE: JUNE 2, 2015 SUBJECT: DRAFT FY15-16 BUDGET REVIEWED: DOUG WILLMORE, CITY MANAGER Mlt4J RECOMMENDATION Provide additional direction to Staff for any final modifications to the draft FY15-16 budget, to prepare for the City Council's public hearing scheduled for June 16, 2015. DISCUSSION The draft FY15-16 Budget includes City Council direction from April 7th and May 19tH Each City Council Member has received a separately bound copy of the draft budget document, which has been available at City Hall and on the City's website since May 26tH The following is a summary of the draft FY15-16 General Fund budget. FY15-16 General Fund Budget Recurring One -Time Total Revenue $ 27,882,209 $ - $ 27,882,209 Transfers From Other Funds 208,000 - 208,000 Estimated Excess General Fund Reserve 2,263,842 2,263,842 Expenditures (20,748,748) (188,000)' (20,936,748) Transfers to Other Funds (7,228,100) (7,228,100) FY15-16 Net Excess General Fund Reserve $ 113,361 $2,075,842 $ 2,189,203 City Council Policy No. 45 — Balanced Operating Budget states: "The City Council shall adopt an annual operating budget where recurring expenditures do not exceed recurring revenues, and ongoing program expenditures are not funded with one-time revenue sources." The summary above indicates that the draft FY15-16 General Fund budget is balanced as required. As noted on page 45 of the draft budget document, the estimated General Fund Reserve at June 30, 2016 is $12,657,577 ($2,189,203 in excess of the City Council policy threshold of $10,468,374, or 50% of annual expenditures). 1 DRAFT FY15-16 BUDGET June 2, 2015 Page 2 of 4 The following items have not yet been included in the draft FY15-16 budget. • Any changes to employee compensation as a result of employee negotiations. • The June 2nd agenda includes a proposal from the City's Rate Engineer to review potential changes to impervious factors and areas to prepare for a potential extension of the storm drain user fee. A lump -sum engineering fee of $12,500 is being proposed. • The June 2nd agenda also includes a discussion of film permit policy and fees. Any increases of film permit fees may impact the draft FY15-16 budget. Capital Improvement Prooects (CIP) The following is a summary of capital spending included in the draft FY15-16 budget. Projects FY1546 Landslide Dewatering Well Program $ 520,000 Portuguese Bend Landslide Strategic Plan 75,000 Abalone Cove Sewer System Plan 25,000 .Corporation Yard Resurfacing 90,000 Corporation Yard Safety & Security Improvements 75,000 Corporation Yard Utilization Study 30,000 Storage & Supply Depots 30,000 Civic Center Tennis Court 100,000 PVIC Exhibits 455,000 PVIC Exterior Lighting 50,000 PVIC Sunset Room Acoustical Improvements 80,000 Citywide ADA Transition Plan Implementation 200,000 Traffic Safety Improvements - PVDE at Bronco 500,300 Pavement Management Program Update 120,000 Regional Storm Water Quality Project 100,000 Infrastructure Management Planning Tool 25,000 Engineering & Grant Administration 120,000 Subtotal Capital improvement Projects Fund $ 2,595;300' Storm Drain Lining $ 340,836 Storm Drain Point Repairs 900,000 'Storm Drain Maintenance & Repairs 245,544 ;Contract & Staff Engineering 79,736 Subtotal Water Quality Flood Protection Fund $ 1,566,116 ADA Improvement Projects - Del Cerro Park/Burma Rd. $ 164,408 Subtotal Community Development Block Grant (CDBG) Fund $ 164,408' Total Capital Spending $ 4,326,824 Note: The Five -Year Capital Improvement Plan includes only projects with cost estimates of $100, 000 or more. Summary of Resources Used for Funding Capital Spending FYI5-16 .Use of CIP & General Fund resources $ 1,340,030 .Use of restricted funds and revenue 2,985,794 Total, Resources Used to fund Capital Spending $ 41325,824 If the City Council approves all project allocations as proposed, the estimated balance of the CIP Reserve at June 30, 2016 will be $17,014,170. All budgeted projects in excess 2 DRAFT FY15-16 BUDGET June 2, 2015 Page 3 of 4 of $25,000 for non-public projects, or $175,000 for public projects (as defined by Section 22002 of the California Public Contract Code), must be approved by City Council before proceeding. The City is in process of developing an Infrastructure Management Plan, with input from the City's Infrastructure Management Advisory Committee (IMAC). Staff expects that the IMAC will offer recommendations for project prioritization and programming during 2016. Therefore, Public Works Staff has limited the amount of new projects proposed for FY15- 16. Project prioritization is an important step in long-term planning for the City's infrastructure, as unfunded needs clearly exceed the City's expected available resources. The estimated cost of unfunded storm drain projects alone exceed $33.6 million. The City's share of unfunded water quality mandates are currently estimated in the tens of millions. Projects to comply with the Americans with Disabilities Act (ADA), rehabilitate aging facilities, and solve the City's landslide issues remain unfunded. The $17 million CIP Reserve will likely be programmed after the Parks Master Plan is adopted, the Storm Drain Master Plan is completed, and project recommendations are received from the [MAC. Compliance with Legislative Review Requirements Utility Users Tax Legislative Review Municipal Code Section 3.30.190 requires that the City Manager submit to the City Council an analysis of the revenues derived from the Utility User Tax (UUT) annually. Based on the needs of the City, the City Council shall determine if any modification to the tax rate is appropriate or if the UUT is unnecessary. The tax rate cannot be increased without a majority vote of the residents of the City during a Municipal Election. The current estimate of FY15-16 UUT revenue is $1.9 million (or approximately 7% of total General Fund revenue). Based upon the operating and capital needs of the City, Staff recommends that the current UUT rate of 3% continues to be a necessary General Fund revenue source to provide current program service levels and CIP funding. The City Council is expected to make a determination when the FY15-16 budget is adopted (currently scheduled for June 16, 2015). Golf Tax Legislative Review Municipal Code Section 3.40.140 requires a legislative review of Golf Tax every four years, to be completed prior to the adoption of the budget prepared for the corresponding next fiscal year. The Golf Tax ordinance directs the City Council to determine, based on the needs of the City, if any modification to the tax rate is necessary or if the tax should 3 DRAFT FY15-16 BUDGET June 2, 2015 Page 4 of 4 be repealed. The City Council performed the required legislative review in 2013 and determined that the Golf Tax is necessary and that the current rate of 10% be maintained. The next legislative review is required during 2017. The current estimate of FY15-16 golf tax revenue is $447,900. Based upon the operating needs of the City, Staff recommends that the current Golf Tax rate of 10% continues to be a necessary General Fund revenue source to provide current program service levels and CIP funding. 0