General Fund Water and Sewer Fund Mayor’s FY 2007 Budgets Recommendation.
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Transcript of General Fund Water and Sewer Fund Mayor’s FY 2007 Budgets Recommendation.
![Page 1: General Fund Water and Sewer Fund Mayor’s FY 2007 Budgets Recommendation.](https://reader035.fdocuments.in/reader035/viewer/2022062407/56649e415503460f94b33708/html5/thumbnails/1.jpg)
General Fund Water and Sewer Fund
Mayor’s FY 2007Budgets
Recommendation
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First Year Achievements by the Mayor, City Council
and Staff
Ordinance requiring $10 million minimum in RFFI and General Fund
Ordinance establishing a Water and Sewer CIP
Ordinance requiring $10 million minimum in Water and Sewer CIP by 2013
Ratings upgrade by S&P to AA
Committed to Protecting the
Taxpayers’ Investments
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Philosophy The Budget is the City’s blueprint to
improve the quality of life for all citizens
The Budget provides the mechanism to achieve the Core Values of our administration
The Budget must be conservative to ensure healthy reserves and sound financial practices
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Budget 101
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The City of Tuscaloosa has two operating budgets:
1. General Fund (GF)
2. Water and Sewer Fund (W/S)
The City of Tuscaloosa has two capital budgets:
1. Reserve Fund for Future Improvements (RFFI)
2. Water/Sewer Capital Improvement Program (CIP)
Budget 101
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General Fund (operating)
Serves as the general operating fund for the City and excludes Water and Sewer Fund operations
Provides funding to City Departments such as City Clerk, EMA, Environmental Services, Finance, Fire, HR, IT, Inspections, OCA, Planning, Police, Revenue and TDOT
Provides funding to agencies such as PARA, Library, Tuscaloosa City Schools, FOCUS and Kid One Transport
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Water and Sewer Fund (operating)
Serves as the general operating fund for the City’s Water and Sewer Fund and excludes all General Fund operations
Provides for the operations of Ed Love Water Treatment Plant, Hilliard Fletcher Wastewater Treatment Plant, Lakes Division, Water Distribution, etc.
Provides for debt service expenses on outstanding Water and Sewer debt
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Reserve Fund for Future Improvement
(capital)
Annual surpluses from the General Fund are transferred into the RFFI
Provides funding for non-water and sewer infrastructure related projects such as road improvements, sidewalk enhancements, traffic calmers, drainage projects and paving
Other examples of projects funded in previous years include the Mercedes recruitment, fire stations, City Hall annex, etc. This has allowed the City to minimize its outstanding debt
Estimated unencumbered balance is approximately $10.2 million
The FY 2005 General Fund transfer was $6.8 million
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Water and Sewer – CIP (capital)
Annual surpluses from the Water and Sewer Fund will be transferred into the CIP
Provides funding for water and sewer infrastructure related projects
Estimated unencumbered balance is approximately $4.3 million
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General Fund
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The General Fund Budget Must… Include estimates of revenues, and
expenditures to include total debt service payments required for the budget year
Be a balanced budget where estimated revenues equal estimated expenditures
Budget Requirements
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Departmental Budgets
Department budget requests to the Mayor exceeded anticipated revenue by $38.5 million for FY 2007
Salary, wage and fringe benefits for employees increased by approximately $3.7 million over the FY 2006 Revised Budget
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Agency Funding
Agencies requested an additional $8.7 million over FY 2006
Thirty-four agencies are recommended to be funded a total of $10 million
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Revenue Projections
FY 2007 budget is more conservative than in past fiscal years with a 2.5% growth rate for the City’s Sales Tax, County-wide Sales Tax and Privilege License
FY 2006 budget had a 3% growth rate
FY 2005 budget had a 4% growth rate
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Projected RevenuesRevenue
Projections FY 2007 FY 2006*1 New Revenue%
Change
Taxes $49,156,000 $45,833,461 $3,322,539 7%
Licenses $16,248,500.00 $14,777,000 $1,471,500 10%
Fines $1,696,700 $1,766,500 ($69,800) -4%
Property Use $84,100 $81,200 $2,900 4%
Service Charges $2,230,600 $2,230,622 ($22) 0%
Intergovernmental $23,539,393 $22,859,221 $680,172 3%
Other Operating $1,381,601 $946,475 $435,126 46%
Encumbrance Carry Over $0 $873,643 ($873,643) -100%
Interfund Transfer $812,610 $1,087,393 ($274,783) -25%
Reimburse $1,200,000 $1,717,006 ($517,006) -30%
Total $96,349,504 $92,172,521 $4,176,983
*1 Revised Budget As Of August 22, 2006
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Projected Revenues
General Fund Revenues
Taxes52%
Licenses17%
Fines2%
Property Use0%
Service Charges2%
Intergovernmental24%
Other Operating1%
Interfund Transfer1%
Reimburse1%
Taxes
Licenses
Fines
Property Use
Service Charges
Intergovernmental
Other Operating
Interfund Transfer
Reimburse
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Projected ExpendituresExpected Expenditures FY 2007 FY 2006*1 New Exp
% Change
Finance $1,050,172 $922,412 $127,760 14%Revenue $749,154 $735,973 $13,181 2%
Municipal Court $738,141 $610,739 $127,402 21%Human Resources $1,073,307 $1,077,543 -$4,236 0%
Inf Technology $3,054,568 $2,924,224 $130,345 4%Mayor/Clerk $629,864 $600,716 $29,148 5%
Council $198,394 $212,744 -$14,350 -7%Planning $1,000,720 $955,038 $45,682 5%
City Attorney $1,376,355 $1,349,415 $26,940 2%Police $22,380,462 $21,025,639 $1,354,823 6%
Communications $1,181,408 $1,244,869 -$63,461 -5%Fire & Rescue $15,628,426 $14,733,471 $894,955 6%Dept of Transp $11,980,760 $11,729,333 $251,427 2%
Inspections/Fac Maint $4,367,397 $4,713,581 -$346,184 -7%Emergency Mang $301,286 $375,460 -$74,174 -20%
Env Services $5,690,977 $5,686,519 $4,458 0%Agencies $10,034,408 $9,351,530 $682,878 7%
Pass-Thru Taxes (Educ) $9,407,500 $8,984,000 $423,500 5%Other $5,506,205 $4,939,317 $566,888 11%
Total $96,349,504 $92,172,521 $4,176,983
*1 Revised Budget As Of August 22, 2006
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Projected Expenditures
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
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General Fund Contingencies
2004 2005 2006 2007
Mayor’s Recommended Budget
$485,500 $0
$509,368
$569,551
Original Council Budget *
$464,504
$164,967
$552,015
TBD
* Disregards budget revisions during the year
Contingency
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General Fund Highlights
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Salary and Benefit Increases:$3,764,857
Employee Cost of Living Adjustment: 3.60%
Police, Fire and Exempt Employees: 3.00% (2 steps)
City Employees: 1.50% (1 step)
Retirees Cost of Living Adjustment: $110,000
Highlights
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Highlights
Call Center Manager: $60,000
3 Call Center Employees:$120,00
0
Equipment/Furniture/Training: $50,000
311 Call Center:$230,
000
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Highlights
Office of Economic Development:
$120,000
Two Inspectors: $80,000
Code Enforcement Police Officer: $47,000
Neighborhood Planner: $46,000
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Highlights
Stillman Blvd Maintenance Contract:
$50,000
Skyland Blvd Maintenance Contract:
$50,000
Greenwood Cemetery:$20,00
0
West Highland Cemetery:$15,00
0 Minority Recruitment
Outreach: $5,000
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HighlightsPARA: $3,075,000($250,000 Increase)
Tuscaloosa City Schools: $2,910,000($100,000 Increase) (Does not include Pre-K)
Tuscaloosa Library: $1,575,000($50,761 Increase)
Tuscaloosa County Health Department: $130,000 (GF)
($40,000 Increase - $15,000 GF / $25,000 W/S) $25,000 (W/S)
Sister City Commission: (0.25% of Lodging Tax)$84,643
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West Alabama Chamber of Commerce:$25,000
(Cultural Arts Strategic Plan – One Time)
Focus on Senior Citizens: $75,000($10,000 Increase)
Temporary Emergency Services:$15,000
(One-time for new facility)
Other Increases - Pride, Symphony, WAAO
Highlights
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Tuscaloosa Pre-K Initiative:$75,000
Tuscaloosa City Schools for Pre-K: $65,000University of Alabama for Pre-K: $10,000
Highlights
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Public Safety
6.6% Pay Increase:$2,443,000
3 Additional Fire Apparatus Operators: $150,000
(Station 12 – Airport)
8 Additional Take Home Police Cars: $360,000
Highlights
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HighlightsGeneral Fund
Equipment Included In
Mayor’s Recommendati
on
Equipment type items that exceed
$5,000 per item areclassified as equipment
General Fund Equipment$217,000 Inspections/Fac Maint
$416,000Environmental Services
$339,547 Fire
$342,500Information Technology
$13,000 Municipal Court
$10,000 Planning
$1,401,467 Police
$699,000 TDOT
$64,000Emergency Management
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Water and Sewer Fund
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The Water & Sewer Fund Budget Must… Include estimates of receipts, total
debt service, and expenses
Be an “approximate” balanced budget where expenses (less budgeted total debt service) do not exceed revenues
Budget Requirements
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Projected Revenues
Charges for Services
Revenue Projections FY2007 FY2006*1 New Revenues
Water Sales $16,000,000 $15,500,000
500,000
Sewer Sales $11,750,000 $10,200,000 1,550,000
Sale of Riverview Plant 0 2,000,000 (2,000,000)
Other $2,179,500 $2,283,000 (103,500)
Total $29,929,500 $29,983,000 ( 53,500)
RevenuesProjections FY2007 FY2006*1
NewRevenues % Chg
Use of Property $13,200 $14,000 ($800) (0)
Charges for Services $29,929,500 $29,983,000 ($53,500) (0)
Interfund Transfer $54,534 $49,330 $5,204 0
Encumb Carry Over $0 $167,045 ($167,045) (1)
Total $29,997,234 $30,213,375 ($216,141)
*1 Revised Budget As Of August 22, 2006
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Projected Expenses
Division FY2007 FY2006*1 New Exp % Chg
Superintendent $337,210 $108,899 $228,311 210%
Water Works Office $2,235,080 $2,100,578 $134,502 6%
Lakes $610,411 $576,034 $34,377 6%
Waste Water Treatment $5,993,000 $6,138,167 ($145,167) -2%
Depreciation $6,603,091 $6,002,810 $600,281 10%
Ed Love Filter Plant $3,273,927 $3,118,825 $155,102 5%
Distribution $2,861,693 $2,776,878 $84,815 3%
Debt Service $10,497,496 $8,765,222 $1,732,274 20%
Other $505,500 $2,584,719 ($2,079,219) -80%
Total $32,917,408 $32,172,132 $745,276
*1 Revised Budget As Of August 22, 2006
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Water and Sewer Fund Highlights
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Departmental Budgets
Department budget requests to the Mayor exceeded anticipated revenue by $4.9 million for FY 2007
Salary, wage and fringe benefits for employees increased by approximately $426,000 over the FY 2006 Revised Budget as of August 22, 2006
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Water/Sewer Engineer Division$226,000
Water Distribution Engineer $80,000Sewer Distribution Engineer $80,000Vehicles $34,000Secretary $32,000
Highlights
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Water & Sewer Equipment
$34,000 Superintendent
$48,000 Lakes
$243,650Waste WaterTreatment Plant
$18,000Ed Love Filter
Plant
$145,000 Distributions
Water & Sewer Fund Equipment
Included In Mayor’s
Recommendation
Equipment type items that exceed
$5,000 per item areclassified as equipment
Highlights
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HighlightsWATER AND SEWER DEBT SERVICE BUDGETS
2007 2006
1996 SRF Sewer $159,905 $158,855
1998 SRF Sewer $671,688 $671,687
2000 Traditional Water $0 $929,079
2002 SRF Refunding $4,618,120 $4,567,320
2003 SRF Sewer $852,088 $610,716
2004 SRF Water $450,315 $0
2005 Traditional Water $1,829,780 $1,827,565
2006 Traditional Water $1,915,600 $0
Total Debt $10,497,496 $8,765,222
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Council Finance CommitteeTentative 2007 Budget Schedule Paul Garner Conference Room
Thursday, September 7th3:00 to 5:00 Agencies
Tuesday, September 12th10:00 to 11:00 Vehicles/Equipment (Jimmy Sexton)
11:00 to 11:30 Computers/IT (Doug Taylor)11:30 to 12:00 Employees (Sedell Bullard)
Thursday, September 14th3:00 to 5:00 Water/Sewer Fund Budget (Maurice
Sledge)Tuesday, September 19th
10:00 to 12:00 General Fund Dept. Line Items & OtherThursday, September 21st
3:00 to 4:00 Revenues (Linda McKinney)4:00 to 6:00 Finalize Budget
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Questions…
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This Summer, I spent well over a hundred hours preparing my first budget recommendation to the Council. I realize how much I have enjoyed learning about the detail workings of our departments and agencies. I encourage all Council members to be actively involved in the Finance Committee’s budget meetings throughout the month of September.
I would like to thank the Finance Department staff, the City’s department heads and representatives of our City funded agencies for their contributions to my report.
Thank You!
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Thank You Budget Team!Carol Muir, Accountant
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Thank You Budget Team!Tracy Croom, Associate Finance
Director
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Thank You Budget Team!Mike Wright, Finance
Director