HomeMy WebLinkAbout1994-01-11 - AGENDA REPORTS - 1993 94 MID YEAR BUDGET (2)1,
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Background
AGENDA REPORT
City Manager Approval
Item to be presented by
George Caravalho
January 11, 1994
°1993-94 Mid -Year Budget Analysis and Adjustment
City Manager
Each January, City staff takes the opportunity to evaluate the City's adopted budget- It is
critical to perform this mid -year review of our budgetary and financial position to ensure that
any deviations from initial budget projections are addressed in a manner which is preventive
rather than reactive, This year's review resulted in a General Fund adjustment to revenues
and expenditures of less than 1%,
When the City's 1993-1994 Budget was adopted in June, it was still unclear as to what path
the Governor and Legislature would take to make up for shortfalls within the State's budget,
The City's 93-94 Adopted Budget maintained a reserve to contend with the maximum
withholding the State may have chosen to impose on the City, In order to budget for this
special reserve and also keep in step with the continuing recession, numerous budget
reductions to each department were necessary. These included leaving 11 previously
approved positions unfilled, not increasing salaries for cost of living allowances (COLA), and
reducing police services and recreation programs..
A summary of staffs proposed mid -year budgetary adjustments are included in the
accompanying attachments. Attachment A summarizes the amount of revenue staff expects
to receive by June 30, 1994, which indicates an increase in the 93-94 adopted revenue budget
for all funds. General Fund revenues projections are up slightly from what was budgeted in
the 93-94 Budget. Increases to other funds were a result of special revenues being awarded
to the City subsequent to the adoption of the 93-94 Budget.
Attachment B is a detail schedule of recommended mid -year expenditure adjustments
indicating an overall decrease in expenditures. The net effect of the General Fund budget
adjustment is a $200,900 increase to appropriations. This includes recommendations such
as funds to increase Sheriffs services, a COLA for employees, one new position, the
unfreezing of two unfilled positions, and providing funds to start the Downtown Newhall
Revitalization Program. Expenditure estimates in other funds were reduced because funding
requirements will be delayed until the 94-95 budget cycle.
Adopted:-/ -111otV
r�- ;!tern:
PASSED AND ADOPTED by the City Council of the City of Santa Clarita at a regular
meeting held on the day of 1994.
MAYOR
ATTEST:
City Clerk
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES) SS
CITY OF SANTA CLARITA
I, Donna M. Grindev, City Clerk, do hereby certify that the foregoing Resolution was duly
adopted by the City Council of the City of Santa Clarita at a regular meeting thereof, held on
the day of , 1994, by the following vote of the Council:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS
CITY CLERK
m.�.reso942.jr1
RESOLUTION NO. 94-2
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF SANTA CLARITA RELATING TO THE
ESTABLISHMENT OF A MONEY PURCHASE RETIREMENT PLAN
WHEREAS, the City of Santa Clarita currently provides an ICMA/RC deferred
compensation program for the benefit of its employees; and
WHEREAS, the City of Santa Clarita considers its employees to be one of its most
valuable resources; and
WHEREAS, the establishment of a money purchase retirement plan will provide an
additional benefit for employees by providing funds for retirement and funds for their
beneficiaries in the event of death; and
WHEREAS, the City of Santa Clarita desires that its money purchase retirement plan be
administered by the ICMA Retirement Corporation and that the funds held under such plan be
invested in the ICMA Retirement Trust, a trust established by public employers for the collective
investment of funds held under their retirement and deferred compensation plans:
NOW THEREFORE BE IT RESOLVED that the City of Santa Clarita hereby establishes
a money purchase retirement plan (the "Plan") in the form of the ICMA Retirement Corporation
Prototype Money Purchase Plan and Trust, pursuant to the specific provisions of the Adoption
Agreement (copy attached hereto.) The Plan shall be maintained for the exclusive benefit of
eligible employees and their beneficiaries; and
BE IT FURTHER RESOLVED that the City of Santa Clarita hereby executes the ICMA
Retirement Trust; and
BE IT FURTHER RESOLVED that the City of Santa Clarita hereby agrees to serve as
trustee under the Plan and to invest funds held under the Plan in the ICMA Retirement Trust;
and
BE IT FURTHER RESOLVED that the personnel manager shall be the coordinator for
the Plan; shall receive necessary reports; notices, etc., from the ICMA Retirement Corporation
or the ICMA Retirement Trust; shall cast, on behalf of the Employer any required votes under
the ICMA Retirement Trust; may delegate any administrative duties relating to the Plan to
appropriate departments; and
BE IT FURTHER RESOLVED that the City of Santa Clarita hereby authorizes the
Assistant City Manager to execute all necessary agreements with the ICMA Retirement
Corporation incidental to the administration of the Plan.
AGENDA REPORT January 11, 1994
1993-1994 Budget Analysis and Adjustment Page 2
In addition to addressing the above recommended adjustments in Attachments A & B, staff
is also recommending Council authorization to continue funds from the prior fiscal year.
Continuing appropriations represent funds authorized for expenditure in the 92-93 fiscal year
budget which were not expended but are still required to complete projects. Resolution 94-9's
Attachment A, provides a detail of the continuing appropriations among the various funds.
Staff recommends the adoption of Resolution 94-9 to appropriate these funds into the FY 93-
94.
Also attached for adoption is Resolution 94-1, which makes nine changes to the salary
resolution. Eight of the changes reflect classification adjustments with a total dollar impact
of $8,000 and the remaining change is a recommended 2.25% COLA for all employees. The
City Council's salary will not increase with this employee COLA increase.
Finally, presented for the City Council's consideration is Resolution 94-2 enhancing the City's
ICMA Deferred Compensation Plan by establishing a 401(a) money purchase plan, This
additional plan for executive management employees creates another investment vehicle for
the existing city paid contributions, thereby providing these employees the opportunity to
defer more of their taxable income into our existing 457 plan. The establishment of the
401(a) money purchase plan requires only a one time set up expenditure of $750.
Recommendation
That the City Council adjust FY 93-94 budgeted revenues and expenditures for various funds
in the amount specified within the Attachments and adopt Resolutions 94-9, 94-1 and 94-2.
Attachments
A. Mid -year Revenue Adjustments
B. Department Expenditure Detail
Resolution 94-9 Authorizing Appropriations Continued from Prior Fiscal Year
Resolution 94-1 Amending Resolution 93-10 compensation for employees
Resolution 94-2 Deferred Compensation.
gh/c ncil/midyfigtagn
Attadiffmt A
REVENUE SUMMARY
Fiscal Year 93-94 Mid -Year Review
1993-94 MID -YEAR
DESCRIPTION BUDGET REVISION ADJUSTMENT
GENERAL FUND
Property Tax
3,381,000
3,960,000
579,000
Sales Tax
12,821,700
12,321,700
(500,000)
Other Taxes/Revenue
9,728,600
9,636,700
(91,900)
Community Development
1,585,150
1,549,000
(36,150)
Parks & Recreation
1,112,300
1,213,600
101,300
S06intal General Fund
28,B2B,750
-------------
181,000
GAS TAX
0
8,000
8,000
Misc. Revenues
0
800
800
Subtotal Gas TO;
A
------------------------------------------
v 900
800:
COUNTY AID TO CITIES FUND
County Aid to Cities
0
308,200
308,200
Subtotal County Aid io cities'],
0
306, 00-
-------------
308,'00'.
BIKEWAY FUND
Bikeway Funds 47,500 342,900 295,400
Subtotal Bikeway Fundi T500 " 342,900; 295,300:
PROPOSITION C FUND
Recession Proposition C Funds 0 125,000 125,000
Subtotal Proposition C _ 0 125,000'. . 125,000'.
--------------------
PROPOSITION A FUND
Proposition A 1,570,300 1,929,200 358,900
Subtotal Proposition A I'. „ , 1,57,0,300 1,929,Z00!I: 35B,8,Q4
SPECIAL ASSESSMENT DISTRICTS
Drainage Benefit #3
6,500
31,150
24,650
Drainage Benefit #6
500
34,750
34,250
Drainage Benefit#18
0
34,200
34,200
Subtotal Special A39aIs. Districts;
---------------------------
::7,000
100,100'.
93,1001
TRANSPORTATION FUND
Farebox Revenue
567,000
748,000
181,000
Parking Lot Use Fees
0
8,000
8,000
Misc, Revenues
0
4,000
4,000
..................
Subtotal Transportalicri�:Pund _,
------
5¢7,000 -
_----__
760,000:
_.____ _- _-
193 G00_
() Denotes Decrease.
DEPARTMENT EXPENDITURE DETAIL
Fiscal Year 93-94 Mid -Year Review
PROPOSED ADDITIONAL
DESCRIPTION AMOUNT
Management Services.
Elections 20,000
Information Analyst 23,000
-----------------------------
Subtotal Management Services Adjustments 43,000
Community Development
Pre -Trial District Attorney Conferences
1,000
Associate Planner - Economic Development
20,000
Associate Engineer- Traffic
17,000
Newhall Implementation
35,000
City Center
26,000
City Center Circulation Element
45,000
Building & Safety Professional Services
10,000
Automate Permit System
10,000
Subtotal Community Development Adjustments 164,000
Parks & Recreation
Head Start Program
4,800
Vehicle Fuel
18,000
Electric Utilities
12,000
Gas Utilities
7,500
GoPacs - Emergency Preparedness
3,000
Park Maintenance Worker
16,000
Backflow Appliances
8,000
At -Risk Youth Program
40,000 -
Subtotal Parks & Recreation Adjustments - 109,300
Public Works
General Services - Postage
12,000
Vehicle Maintenance - Professional Services
8,000
Senior Dial-A�Ride
50,000
Furniture - Corp Yard
6,000
- Solid Waste Intern
5,600
Subtotal Public Works Adjustments 81,600
Public Safes
Increase Traffic Car from 40 Hours to 56 Hours
78,000
Provide Matching Funds for COBRA Grant
25,000
Crime Prevention Civilian
16,000
--------------------------
Subtotal Public Safety Adjustments
----------
119,000
COLA 94,400
Reclassifications 8,000
Transfers Out Savings (418,400)
TOTAL PROPOSED GENERAL FUND AMOUNT 20%200
( ) Denotes Decrease
Attachment B
Page 1 of 2
DEPARTMENT EXPENDITURE DETAIL
Fiscal Year 93-94 Mid -Year Review
PROPOSED ADDITIONAL.
DESCRIPTION AMOUNT
Gas Tax
Public Works - Street Maintenance Personnel Adj.
(9,500)
Public Works - Street Sweeping Savings
(150,300)
Public Works - Accrual Reversals Adjustment
(435,800).
COLA
12,600
Total Gas Tax Aoorooriations Adiustment (saamm
Debt Service - Commuter Rail Station Loan ( Prop C)
577,500
Century City Service
89,000
Stevenson Ranch Service
:,130,000
Valencia Town Center Shuttle
35,000
Transit Security Camera
2,600
Purchase of 3 Additional Buses and Expansion. of
Local Service Hours
280,000
Capital Projects Adjustments
(406,363)
COLA
5,500
Subtotal Transit Fund Adjustment 713.23 7
FEMA
Capital Projects
35,324
Subtotal FEMA Adjustment 35-324
BIKEWAY FUNDS
Capital Projects
itotal Bikewav Funds
Capital Projects.
Subtotal Proposition C
Capital Projects
Capital Projects
27,366
------------------------------------
(950,250)
(1,741,964)
rr•
Subtotal Valencia Signalization District 8 U00
ALL FUNDS MID -YEAR PROPOSED ADDITIONAL (2.290.3871
() Denotes Decrease
Attachment B
Page 2 of 2
Resolution 94-9 Attachment A
Summary of Continuing Appropriations
Fiscal Year 1993-1994
Operations Capital Projects TOTAL
General Fund
452,458
375,580
828,038
Gas Tax
188,700
188,700
CDBG
282,781
223,360
506,141
TDA Article 8
4,232,667
4,232,667
Prop A
13,726
71,600
85,326
PFA Bond Proceeds
1,299,851
1,299,851
County Aid to Cities
318,000
318,000
Developer Fees
4,711,194
4,711,194
MTA Grants ,
1,193,451
1,193,451
FEMA
8,214
8,214
TOTAL
-------------------------------------------------------------
748,965
12,622,617
13,371,582
fMomeV,boswelM dge�dyr.wO
RESOLUTION NO. 94-9
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF SANTA CLARITA CONTINUING APPROPRIATED FUNDS
FROM FISCAL YEAR 1992-93 TO FISCAL YEAR 1993-94
AND MAKING APPROPRIATIONS FOR THE AMOUNT BUDGETED
WHEREAS, a proposed annual budget for the City of Santa Clarita for the fiscal year
commencing July 1, 1992, and ending June 30, 1993, was submitted to the City Council and is
on file in the City Clerk's Office, and
WHEREAS, proceedings for adoption of said budget were duly taken, and
WHEREAS, the City Council has made certain revisions, corrections, and modifications
to said proposed budget, and
WHEREAS, the City Manager caused the proposed budget document to be corrected to
reflect the changes ordered by the City Council, and
WHEREAS, funds were appropriated yet unexpended on various operational and capital
projects for the 1992-93 Fiscal Year, and
WHEREAS, these funds must be continued into the subsequent fiscal year to complete
appropriations previously authorized,
NOW, THEREFORE, the City Council of the City of Santa Clarita does resolve as follows:
Section 1. The attachments hereto and included herein by Resolution are adopted as the
Continuing Appropriations of the City of Santa Clarita for Fiscal Year commencing July 1, 1992,
and ending June 30, 1993, and will thus become part of the 1993-94 adopted budget for Fiscal
Year commencing July 1, 1993, and ending June 30, 1994.
Section 2. There is hereby appropriated to each account set forth in said budget, attached
hereto as Attachment "A" and made a part hereof, the sum shown for each fund in the 1993-1994
budget, and the City Manager is authorized and empowered to expend such sum for the purpose
of such account but no expenditure by any office or department will exceed the amount budgeted
therefor without prior approval of the City Manager.
APPROVED AND ADOPTED this day of 1994.
ATTEST: MAYOR
BB/gNwurcNcontappi�avl
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES )
CITY OF SANTA CLARITA
I, Donna M. Grindley, City Clerk of the City of Santa Clarita, do hereby certify that the foregoing
Resolution No. 94-9 was duly adopted by the City Council at a regular meeting thereof, held on
the day of 1994, by the following vote of the Council:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
88/G Wcouncdlconleppr. xv
RESOLUTION NO. 94-1
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF SANTA CLARITA PROVIDING FOR THE
COMPENSATION OF THE EMPLOYEES OF THE CITY
WHEREAS, Section 37206 of the Government, Code requires the City Council to
prescribe the time and method of paying salaries, wages and benefits of employees of
the City; and
WHEREAS, the City Council has authorized and directed, under provisions of the
Municipal Code of the City of Santa Clarita, Section 2.080.060 (7), the City Manager to
prepare a proposed salary plan for all City employees.
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Santa
Clarita as follows:
SECTION 1. Salaries adopted for FY 93-94 budget year be increased 2.25% by
the City Council effective with the second pay period of 1994.
SECTION 2. Exhibit 1 is hereby amended to include the following changes:
Classification
General Services Manager - Grade 51
Emergency Preparedness Coordinator - Grade 39
Transit Analyst Grade 39
BuildingMaintenance Worker I - Grade 22
Trails Coordinator - Grade 37
Sr. Code Enforcement Officer - Grade 44
CDBG Program Coordinator - Grade 45
Project Technician - Grade 32
Change
To Grade 55
To Grade 45
To Grade 43
General Maint. Worker - Grade 24
Park Develop. Cord, to Grade 42
To Grade 42
Title Change Only
New classification
SECTION 3. All prior resolutions and parts of resolutions in conflict with this
resolution are hereby rescinded.
PASSED AND ADOPTED by the City Council of the City of Santa Clarita at a
regular meeting held on the day of 1994.
MAYOR
ATTEST:
City Clerk
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) SS
CITY OF SANTA CLARITA )
1, Donna M, Grindey, City Clerk, do hereby certify that the foregoing Resolution
was duly adopted by the City Council of the City of Santa Clarita at a regular meeting
thereof; held on the day of , 1994, by the following vote of the Council:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS
CITY CLERK
mm.seso941.jr1
Eshih t t
39 Accountant Purchasing Agent
Solid Waste Analyst Admin. Analyst
Admin. Analyst
38 We. Specialist P.W. Inspector
Code Enfore. Off.
36
Admin. Aide
Asst. Planner 1
28
Graphic Artist
Engineer.. Tech.
27
Graphics Iech.
Supv, Permit Spec.
Groundskeeper 11
35
hmfo. Assistant
Secretary
Secretary
Secretary
34
Revenue Collector
Street Mainr. Wrkr.
Rec. Coordinator
33
Crew Leader
Crew Leader
23
AcenL Clerk
BMW III
32
Personnel Tech.
Engineer. Aide
Exec. Secretary
Exec, Secretary
Exec. Secretary
Exec. Secretary
Buyer.
Project Tech.
Computer Operator
31
29
28
Planning Tech.
27
Graphics Iech.
Groundskeeper 11
26
Deputy City Clerk
Secretary
Secretary
Secretary
Secretary
25
Permit Spec.
Street Mainr. Wrkr.
24
Vehicle Tech
BMW It
Materials Clerk
GmundskeeperI
General Maint. Worker
23
AcenL Clerk
20
I's Clerk Typist Clerk Typist Clerk Typist Clerk Typist Clerk Tv Dist
13
12 Reept. Clerk Reept, Clerk Reept. Clerk Reept. Clerk
11
*Management Classifications
❑.ASSIP9%LS (over) I1SN4
CITY OF SANTA CLARITA
Management Community Public. Parks, Recreation&
Grade Services Finance Development Works Community Services
80 City Manager
79
Dir. of Parks, Recreation &,
68 Dir. of Finance Community Srvce
67
65 ('try Engineer*
63
62 Dir. of Personnel
61 Asst City Engineer -
City Planner*
Building Official*
60
59
55 Personnel Manager* Accounting Manager* Pri neiple Plainer* Transp, Manager* Park/Rec. Supdt*
Mkmg & F.con. Dcv. MgO Field Maim Supervisor*
Engineer* Gen. Srvcs. Manger
54
53 Information Resource Mer*
50 City Clerk* Assoc, Engineer*
Assoc. Traffic Eng.*
49
47 Supv, Build. Insp.*
Assoc. Planner*
46
45 Pub. Info- Off.* Admin. Asst* Asst. Engineer
Admin.. Asst* Rec. Supervisor*
Admin. Asst* Admin. Asst.*
Park Supervisor/Arborist*
Asst. Traffic Engineer
Park Supervisor*
Park Planning Supervisor*
Emerg. Prep. Coord.*
Admin, Ass[.*
CDBG Program Co-ord.*
43 Info. Analyst Transit Analyst
Personnel Analyst
42 .Asst. Planner If Park Dev. Cooed.
Sr. Build Insp.
Sr. Code Enforcement Officer
Sr. P.W. Inspector
41
40
Exhibit I
(MASSMIUS (over) iism