HomeMy WebLinkAbout07 ADOPT CITY BUDGET FY 2008/09 07-15-08AGENDA REPORT
MEETING DATE: JULY 15, 2008
TO: WILLIAM A. HUSTON, CITY MANAGER
FROM: Ronald A. Nault, Finance Director
SUBJECT: RESOLUTION NO. 08-49 APPROPRIATING FUNDS FOR VARIOUS
CITY BUDGETS FOR THE FISCAL YEAR 2008/2009
SUMMARY:
The City Council is requested to approve the attached Resolution adopting the budgets
for the City, the Water Enterprise, and the Tustin Legacy Enterprise for Fiscal Year
2008/2009.
RECOMMENDATION:
Approve Resolution No. 08-49 adopting the City budget and appropriating from the
anticipated revenues of the City for fiscal year 2008/2009 Governmental Funds of
$80,182,800; Special Revenue Funds, $50,046,600; Water Enterprise Funds,
$32,753,400; Tustin Legacy Enterprise Fund of $5,029,800; and the City's FY
2008/2009 Classification/Compensation Plan.
FISCAL IMPACT:
The adoption of Resolution No. 08-49 will establish the anticipated expenditures for the
City of Tustin during fiscal year 2008/2009 at $168,012,600. This Resolution does not
include the Redevelopment Agency Budget, which will be adopted separately.
BACKGROUND:
The Proposed 2008/2009 City of Tustin Program and Financial Plan was presented to
the City Council at the budget workshop held on July 1, 2008. At the workshop the City
Council reviewed key elements of the draft budget. The Council did not direct staff to
make any changes to the Proposed Budget as presented.
Ronald A. Nault Sean Tran
Finance Director Senior Financial Analyst
Attachment
RESOLUTION NO. 08-49
A RESOULTION OF THE CITY COUNCIL FO THE CITY OF
TUSTIN, CALIFORNIA, ADOPTING THE CITY BUDGET
AND APPROPRIATING FROM THE ANTICIPATED
REVENUES OF THE CITY FOR THE FISCAL YEAR 2008-
2009
WHEREAS, in accordance with Section 1415th of the Tustin City code, the City
Manager has prepared and submitted to the City Council a Proposed Annual Budget for
the 2008-2009 fiscal year, beginning July 1, 2008; and
WHEREAS, the City Council, as the legislative body of the City, has reviewed
this proposed budget;
NOW, THEREFORE, the City Council of the City of Tustin does hereby resolve,
determine and order as follows:
SECTION 1. A certain document is on file in the office of the City Clerk of the City
of Tustin, being marked and designated "City of Tustin Proposed Budget 2008-2009".
Said document, as prepared by the City Manager and reviewed and adjusted by the
City Council, is hereby adopted for the fiscal year commencing July 1, 2008;
SECTION 2. The following sums of money are hereby appropriated from the
anticipated revenues of the City of Tustin for the 2008-2009 fiscal year.
GOVERNMENTAL FUNDS
General Fund
Capital Projects
Tustin Street Lighting
Tustin Landscape & Lighting District
Equipment Replacement Fund
Risk Management Funds
General Fixed Assets
TOTAL GOVERNMENTAL FUNDS
SPECIAL REVENUE FUNDS
SCAQMD
Asset Forfeiture
Public Safety Augmentation
$ 52,814,200
15,004,200
2,083,500
692,200
2,085,400
2,003,300
5,500,000
$ 80,182,800
$ 86,500
55, 000
307,000
Supplemental Law Enforcement 90,000
CDBG 943,900
Measure "M" 3,719,600
Gas Tax 2,712,900
Park Development 7,140,800
Reassessment District 95-1 / 95-2 345,800
Community Facilities Districts 34,645,100
TOTAL SPECIAL REVENUE FUNDS $ 50,046,600
WATER ENTERPRISE
Operations/Debt Service $ 12,557,800
Capital Improvements 20,195,600
TOTAL WATER ENTERPRISE $ 32,753,400
TUSTIN LEGACY ENTERPRISE
Operations $ 5,029,800
TOTAL LEGACY ENTERPRISE $ 5,029,800
GRAND TOTAL $ 168,012.600
PASSED AND ADOPTED at a regular meeting of the City Council of the City of
Tustin, California, held on the 15th day of July, 2008.
JERRY AMANTE,
Mayor
ATTEST:
PAMELA STOKER,
City Clerk
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) SS
CITY OF TUSTIN )
I, Pamela Stoker, City Clerk and ex-officio Clerk of the City Council of the City of Tustin,
California, do hereby certify that the whole number of the members of the City Council
of the City of Tustin is five; that the above and foregoing Resolution No. 08-49 was duly
passed and adopted at a regular meeting of the Tustin City Council, held on the 15th day
of July, 2008, by the following vote:
COUNCILMEMBER AYES:
COUNCILMEMBER NOES:
COUNCILMEMBER ABSTAINED:
COUNCILMEMBER ABSENT:
PAMELA STOKER
City Clerk
AGENDA REPORT
MEETING DATE: JULY 15, 2008
TO: WILLIAM A. HUSTON, CITY MANAGER
FROM: Ronald A. Nault, Finance Director
SUBJECT: APPROPRIATION LIMIT FOR FISCAL YEAR 2008/2009
SUMMARY:
Article XIIB of the State Constitution requires each City to annually adopt a limit on
appropriations for all governmental funds. The following recommendation and attached
worksheets are based on the Proposed Budget as presented to the City Council.
RECOMMENDATION:
1. Select the change in the California per Capita Personal Income as the price
factor for adjusting the 2008/2009 appropriations limit.
2. Adopt Resolution No. 08-50 setting the appropriation limit for Fiscal Year
2008/2009 at $62,622,954.
FISCAL IMPACT:
None.
BACKGROUND:
Article XIIB of the State Constitution requires Cities to annually adopt a limit on
appropriations for governmental funds. The basis of this limitation is the relationship
between proceeds of tax and total appropriations. The base year was 1978/79, and the
limit is allowed to grow based on the annual increase in population and U. S. CPI /
California per Capita Personal Income, whichever is less.
Proposition 111 was approved by voters in 1990 changing the base year from 1978/79
to 1986/87 and amending the adjustment formulas to make the Appropriation Limit more
responsive to local growth patterns. It also required a review of the Limit calculation as
part of the annual audit process.
Page 2
Exhibit "A" shows the calculation of the Appropriation Limit for each of the Fiscal Years
1987/1988 through 2008/2009. Worksheets #1-5 go through the various calculations
that are required in conformance with the League of California Cities uniform guidelines
for calculating the annual appropriation limit. Worksheet #5 goes through the steps
necessary to calculate the current limit of $62,622,954. Worksheet #3 carries forward
the proceeds of taxes from Worksheet #2 and compares them with the current year's
limit from Worksheet #5. The result shows the City of Tustin is below its allowable
spending limit for Fiscal Year 2008/2009 by $20,071,754.
Ronald A. Nault
Finance Director
Sean Tran
Senior Financial Analyst
Attachment
RESOLUTION NO. 08-50
A RESOULTION OF THE CITY COUNCIL FO THE CITY OF
TUSTIN, CALIFORNIA, DETERMINING AND ADOPTING
AN APPRPRIATION LIMIT FOR THE FISCAL YEAR 2008-
2009 IN ACCORDANCE WITH ARTICLE XIIIB OF THE
CONSTITUTION OF THE STATE OF CALIFORNIA, AND
SECTION 7910 OF THE GOVERNMENT CODE
The City Council of the City of Tustin does hereby resolve as follows:
WHEREAS, Article XIIIB was added to the Constitution of the State of California
at a general election held November 6, 1989; and
WHEREAS, an annual appropriation limit must be determined for this City
effective for the fiscal year beginning July, 2008; and
WHEREAS, the appropriation limit must be adhered to in preparing and adopting
this City's Annual Budget;
NOW, THEREFORE, the City Council of the City of Tustin does hereby resolve
and order as follows:
Section 1: In accordance with Article XIIIB of the Constitution of the State of
California, and Section 7910 of the Government Code, and as set forth in detail in the
Attached Exhibit "A", that the appropriation limit for the fiscal year beginning July, 2008
through June, 2009 is $62,622,954.
Section 2: the appropriation limit shall not be exceeded in the adopted budget
nor by any proposed amendment to the budget.
PASSED AND ADOPTED at a regular meeting of the City Council of the City of
Tustin held on the 15th day of July, 2008.
JERRY AMANTE,
Mayor
PAMELA STOKER,
City Clerk
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) SS
CITY OF TUSTIN )
I, Pamela Stoker, City Clerk and ex-officio Clerk of the City Council of the City of Tustin,
California, do hereby certify that the whole number of the members of the City Council
of the City of Tustin is five; that the above and foregoing Resolution No. 08-50 was duly
passed and adopted at a regular meeting of the Tustin City Council, held on the 15th day
of July, 2008, by the following vote:
COUNCILMEMBER AYES:
COUNCILMEMBER NOES:
COUNCILMEMBER ABSTAINED:
COUNCILMEMBER ABSENT:
PAMELA STOKER
City Clerk
Exhibit A
City of Tustin
Appropriations Limits
Appropriations Limit for the Base Year Ending June 30, 1987: $14,249,831
(a) (b) (a)x(b)
Per Capita City/County Current
P. Income Population Calculation Cumulative Amended
Fiscal Year Change Change Factor Factor Limit
1987-88 1.0347 1.0199 1.0553 1.0553 $15,037,847
1988-89 1.0466 1.0579 1.1072 1.1684 $16,649,876
1989-90 1.0519 1.0238 1.0769 1.2583 $17,930,838
1990-91 1.0421 1.0435 1.0874 1.3683 $19,498,555
1991-92 1.0414 1.0273 1.0698 1.4639 $20,860,143
1992-93 0.9936 1.0615 1.0547 1.5440 $22,001,327
1993-94 1.0272 1.0687 1.0978 1.6949 $24,152,367
1994-95 1.0071 1.0415 1.0489 1.7778 $25,333,288
1995-96 1.0472 1.0508 1.1004 1.9563 $27,876,693
1996-97 1.0467 1.0373 1.0857 2.1240 $30,266,894
1997-98 1.0467 1.0283 1.0763 2.2861 $32,576,913
1998-99 1.0415 1.0337 1.0766 2.4612 $35,072,257
1999-00 1.0453 1.0396 1.0867 2.6746 $38,112,807
2000-01 1.0491 1.0401 1.0912 2.9185 $41,587,510
2001-02 1.0782 1.0172 1.0967 3.2008 $45,610,895
2002-03 0.9873 1.0143 1.0014 3.2053 $45,675,589
2003-04 1.0231 1.0124 1,0358 3.3201 $47,310,156
2004-05 1.0328 1.0090 1.0421 3.4598 $49,301,686
2005-06 1.0526 1.0113 1.0645 3.6829 $52,481,368
2006-07 1.0396 1.0163 1.0565 3.8912 $55,448,952
2007-08 1.0442 1.0110 1.0557 4.1079 $58,536,694
2008-09 1.0429 1.0258 1.0698 4.3946 $62,622,954
08-09 Factors as reported by the State Department of Finance
Per Capita Personal Income change over Prior Year: 4.29%
Population Change:
City of Tustin: 2.58%
Orange County: 1.02%
Worksheet #1
User Fees Versus Cost
Fiscal Year 08/09
Based on 08-09 Budget Projections
Difference
Program Fees Expenses Tax/(non-Tax)
Parks & Recreation Services
Administration:
4466-Non-Residential Fees
Sports:
4449-Sports Fees
4468-Sports Park. Concession
4720-Sports Fee-Youth
4721-Sports Fee-Tennis
Classes:
4450-Classes/Cultural Arts
4711-Day Camp
Senior Programs:
4452-Senior Classes
4712-Senior Center Rentals
Support Services:
4713-CT Gym Rentals
Tustin Youth Center:
3663-Park and Building Rentals
13,000 438,500 -425,500
13,000 438,500 -425,500
170,000
3,300
77,000
42,000 890,600
292,300 890,600 -598,300
315,000
121,000 600,300
436,000 600,300 -164,300
40,000
10,000 374,300
50,000 374,300 -324,300
18,000 351,200
18,000 351,200 -333,200
58,000 330,700
58,000 330,700
Total 867,300 2,985,600
-272,700
-2,118,300
U:\ExcellAppropriation Limit Worksheet..xls: Worksheet #1 07/03/2008 Page 2 of 9
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Worksheet #3
Appropriations Subject to Limit
Fiscal Year 08-09
Based on 08-09 Budget Projections
Amount
Source
A. Proceeds of Taxes
B. Exclusions
C. Appropriations Subject
to Limit.
D. Current Yenr Limit
E. Over/(Under) Limit
$42,551,200 From Work Sheet #2
$0 From Work Sheet #6
$42,551,200 (A-B)
$62,622,954 From Work Sheet #5
($20,071,754) (C-D)
U:\ExcelWppropriation Limit Worksheet..xls: Worksheet #3 07/03/2008 Page 7 of 9
Worksheet #4
Population Increase
Fiscal Year 08-09
Based on 08-09 Budget Projections
County
To Compute Limit to: City population Increase Population Incrense
1995/96 01/01/94 55,053 2,583,608
01/01/95 57,849 5.08% 2,627,949 1.72%
1996/97 01/01/95 56,821 2,583,745
01/01/96 58,940 3,73% 2,610,959 1.05%
1997/98 01/01/96 59,101 2,618,920
01/01/97 60,776 2.83% 2,646,967 1,07%
1998/99 01/01/97 61,216 2,665,181
01/01/98 63,276 3.37% 2,710,335 1.69%
1999/00 01/01/98 63,182 2,722,075
01/01/99 65,682 3.96% 2,770,335 1.77%
2000/01 01/01/99 65,682 2,770,310
O1/O1/00 68,316 4.01% 2,828,400 2.10%
2001/02 01/O1/00 68,029 2,864,827
Ol/Ol/Ol 69,199 1.72% 2,922,837 2.02%
2002/03 Ol/Ol/Ol 68,102 2,878,578
01/01/02 69,078 1.43% 2,937,958 2.06%
2003/04 01/01/02 68,898 2,928,793
01/01/03 69,753 1.24% 2,977,151 1.65%
2004/05 01/01/03 69,712 2,973,732
01/01/04 70,339 0.90% 3,015,888 1.42%
2005/06 01/01/04 70,408 3,021,203
01/01/05 70,871 0.66% 3,055,493 1.13%
2006/07 01/01/05 70,617 3,045,682
01/01/06 71,767 1.63% 3,071,035 0.83%
2007/08 01/01/06 71,754 3,071,222
01/01/07 72,542 1,10% 3,097,008 0.84%
2008/09 01/01/07 72,348 3,088,594
01/01/08 74,218 2.58% 3,120,181 1.02%
U:\ExcelWppropriation Limit Worksheet..xls: Worksheet #4 07/03/2008 Page 8 of 9
Worksheet #5
Appropriations Limit
Fiscal Year 08-09
Based on 08-09 Budget Projections
Amount
Source
A. Last Years Limit
B. Adjustment Factors
1. Population
2. Price factor
C. Annual Adjustments
D. Other Adjustments:
Sub Total
E. Current Year Limit
$58,536,694 From Exhibit A
1.0258 Dept of Finance
1.0429 Dept of Finance
1.0698 (B1*B2)
$4,086,260 (B*A)
$0
$4,086,260 (C+D)
$62,622,954 (A+E)
U:\ExcelWppropriation Limit Worksheet..xls: Worksheet #5 07/03/2008 Page 9 of 9