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HomeMy WebLinkAbout13 ADOPT FISCAL YEAR 2009/10 BUDGET 06-16-09~ Agenda Item 13 AGENDA REPORT Reviewed: /~~ City Manager ~ I/"-1' Finance Director MEETING DATE: JUNE 16, 2009 TO: WILLIAM A. HUSTON, CITY MANAGER FROM: Pamela Arends-King, Finance Director SUBJECT: RESOLUTION NO. 09-36 APPROPRIATING FUNDS FOR VARIOUS CITY BUDGETS FOR THE FISCAL YEAR 2009/2010 SUMMARY: The City Council is requested to approve the attached Resolution adopting the budgets for the City and the Water Enterprise for Fiscal Year 2009/2010. RECOMMENDATION: Approve Resolution No. 09-36 adopting the City budget and appropriating from the anticipated revenues of the City for fiscal year 2009/2010 Governmental Funds of $90,009,798; Special Revenue Funds, $31,853,760; and the Water Enterprise Funds, $13,657,646; and the City's FY 2009/2010 Classification/Compensation Plan. FISCAL IMPACT: The adoption of Resolution No. 09-36 will establish the anticipated expenditures for the City of Tustin during fiscal year 2009/2010 at $135,521,204. This Resolution does not include the Redevelopment Agency Budget, which will be adopted separately. BACKGROUND: The Proposed 2009/2010 City of Tustin Program and Financial Plan was presented to the City Council at the budget workshop held on June 2, 2009. 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. Pamela Arends-King Finance Director S Tran Senior Financial Analyst Attachment ??????????? RESOLUTION NO. 09-36 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TUSTIN, CALIFORNIA, ADOPTING THE CITY BUDGET AND APPROPRIATING FROM THE ANTICIPATED REVENUES OF THE CITY FOR THE FISCAL YEAR 2009-2010 th WHEREAS, in accordance with Section 1415 of the Tustin City code, the City Manager has prepared and submitted to the City Council a Proposed Annual Budget for the 2009-2010 fiscal year, beginning July 1, 2009; 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 2009-2010”. 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, 2009; SECTION 2. The following sums of money are hereby appropriated from the anticipated revenues of the City of Tustin for the 2009-2010 fiscal year. GOVERNMENTAL FUNDS General Fund: $ 144,800 City Council 358,700 City Clerk 525,000 City Attorney 699,100 City Manager 1,039,100 Finance 1,296,900 Information Technology 728,600 Human Resources 3,079,800 Community Development 9,551,500 Public Works 22,778,300 Police 5,409,000 Fire ?? 2,939,200 Parks & Recreations 857,500 Non Departmental Total General Fund Appropriations: $ 49,407,500 Capital Projects 36,445,398 Tustin Street Lighting 554,500 Tustin Landscape & Lighting District 781,600 Equipment Replacement Fund 618,400 Risk Management Funds 2,202,400 TOTAL GOVERNMENTAL FUNDS $ 90,009,798 SPECIAL REVENUE FUNDS Asset Forfeiture $ 35,000 Public Safety Augmentation 50,939 Supplemental Law Enforcement 120,000 CDBG 712,558 Measure “M” 1,376,671 Gas Tax 5,289,411 Park Development 3,330,281 Reassessment District 95-1 / 95-2 7,153,700 Community Facilities Districts 13,785,200 TOTAL SPECIAL REVENUE FUNDS $ 31,853,760 WATER ENTERPRISE Operations/Debt Service $ 13,200,800 Capital Improvements 456,846 TOTAL WATER ENTERPRISE $ 13,657,646 GRAND TOTAL $ 135,521,204 PASSED AND ADOPTED at a regular meeting of the City Council of the City of th Tustin, California, held on the 16 day of June, 2009. ________________________________ DOUG DAVERT, 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. 09-36 was duly th assed and adopted at a regular meeting of the Tustin City Council, held on the 16 day of June, 2009, by the following vote: COUNCILMEMBER AYES: _____________________________________ COUNCILMEMBER NOES: _____________________________________ COUNCILMEMBER ABSTAINED: _____________________________________ COUNCILMEMBER ABSENT: _____________________________________ ____________________________ PAMELA STOKER City Clerk MEETING DATE: JUNE 16, 2009 TO: WILLIAM A. HUSTON, CITY MANAGER FROM: Pamela Arends-King, Finance Director SUBJECT: APPROPRIATION LIMIT FOR FISCAL YEAR 2009/2010 SUMMARY: Article XIII B 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 2009/2010 appropriations limit. 2. Adopt Resolution No. 09-37 setting the appropriation limit for Fiscal Year 2009/2010 at $63,937,481. FISCAL IMPACT: None. BACKGROUND: Article XIII B 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 2009/2010. 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 $63,937,481. 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 2009/2010 by $14,529,981. /rlliY~ l.~Gv~ -- . Pamela Arends-King Finance Director Sean Tran Senior Financial Analyst Attachment RESOLUTION NO. 09-37 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TUSTIN, CALIFORNIA, DETERMINING AND ADOPTING AN APPRPRIATION LIMIT FOR THE FISCAL YEAR 2009- 2010 IN ACCORDANCE WITH ARTICLE XIII B 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 XIII B 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, 2009; 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 XIII B 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, 2009 through June, 2010 is $63,937,481. 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 th Tustin held on the 16 day of June, 2009. ________________________________ DOUG DAVERT, 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. 09-37 was duly th passed and adopted at a regular meeting of the Tustin City Council, held on the 16 day of June, 2009, by the following vote: COUNCILMEMBER AYES: _____________________________________ COUNCILMEMBER NOES: _____________________________________ COUNCILMEMBER ABSTAINED: _____________________________________ COUNCILMEMBER ABSENT: _____________________________________ ____________________________ PAMELA STOKER City Clerk Exhibit A City of Tustin Appropriati ons Limits Appropriations Limit for the Base Yenr 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-O1 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-Ob 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 2009-10 1.0062 1.0147 1.0210 4.4869 $63,937,481 09-10 Factors as reported by the State Department of Finance Per Capita Personal Income change over Prior Year: 0,62% Population Change: City of Tustin: 1.47% Orange County: 1.02% Worksheet #1 User Fees Versus Cost Fiscal Year 09/10 Based on 09-10 Budget Projections Program Fees Expenses Difference Tax/(non-Tax) Parks & Recreation Services Administration: 4466-Non-Residential Fees 13,000 407,500 13,000 407,500 -394,500 Sports: 4449-Sports Fees 170,000 4468-Sports Park Concession 3,300 4720-Sports Fee-Youth 77,000 4721-Sports Fee-Tennis 45,000 883,200 295,300 883,200 -587,900 Classes: 4450-Classes/Cultural Arts 315,000 4711-Day Camp 121,000 563,300 436,000 563,300 -127,300 Senior Programs: 4452-Senior Classes 40,000 4712-Senior Center Rentals 10,000 364,000 50,000 364,000 -314,000 Support Services: 4713-CT Gym Rentals 21,000 398,000 21,000 398,000 -377,000 Tustin Youth Center: 3663-Park and Building Rentals 60,000 323,200 60,000 323,200 -263,200 Total 875,300 2,939,200 -2,063,900 U:\Excel\Appropriation Limit Worksheet..xls: Worksheet #1 06/10/2009 Page 2 of 10 d d L O +~- a d c w O O Z d N y~ VI y d O o L O_ d d 0 L c~ ~ Cry ~ V Z Q V 1 ~ M ~ O y d V O L O_ H d O) V = O ~ O L } O_ ~ ~ ° O ~ N ~ ~ 7 O ~ Z y ~ } ~ d O d H V d V i Ol S L O ~ ~ N N O y In O' m O ~ N O Y ~ a 3 o N o .~ ~ o ° N d d d V O u N `° ° c o- n_ O C ~ O ~ O Z L d 555 55858 VI H ~~ OD O O N M O O ~ y M N N In N O O N N ~D O Ill O N L -~ ~ ~ ~ ~ ~ iR iH ~ ~ ~ O O M 5 O O W N N V} 0 0 0 0 0 0 8 5 °0 5 °o °o °5 °o °0 5 °o In OO ~D O~ O N O M .O O ao ILl "~ M ~' O~ ~ M O~ I~ O O ~ ~ ~ ~ ~ ~ ~ ~ ~ w ~ O M N h iR iR 8 8 .~ Om N O ~ ~ ~ M lOl O O ~~ C } ~ VI 7 C } W N C C O O ~ ~ ~} ~} O Ll Ll V1 U } a ~L m W ~ ~ ~ ~- ~ C V H V ~ L d 01 N o F- y 7 VI t ~ h VI ~ W N 111 ~ t } S } } } ~ } ¢ H d L ~ O ~ ~ ~ ~~ O V ~ C X N S O ~ i }_ _ L L lL 0 1-a } } ~ II. t o O d (L O H i ~ a a d d d a d N X -~ ~ v i F v v O ~ d O V L L ~ } O O VI O ~ O L N p N Ol Ol Ol Ol ~ N ti d n' O Q~ O) d L ._ .C .~ .~ ~~ i V V N N d U N ~ a V O aH J ~ ~] ~ } = t} °~ o3i ~ o o3i ~ c o 0 0 ~_= ° m~ L o 0 ~ v01i y 5 .. ° Oa o oLi ° O o O_ Q V lL ~ ~"' OD DC Z CO O_ Z O_ O_ O_ d d J lL H O OC ~ U~ ~ V ~ ~ Q X X X X O M V' V' '7 ~ X X ~D X X I~ X X X X X x V M M M M M M~ ~Xi ~ -Xi N M M M M M M M M M M M M M~ In ~ ~~~ .- i ~~ V' W X ~ . . m M M m M M M m M M m m m M m M M M m m M M M ~ v V V' v x Q 5 M u~ ~R O ~" U 7 8 .~ d O ~- C 7 0 N O U LL 0 0 ~O ~O u} a 0 LL 0 0 M d m m a °o 0 N N >~ =i d L 3 E J O N 0 a m w 0 C O O F- u w °~ N VI ~ ~ ~ ~ O m N ~ N 7 w ~ i ~ o O } ~ H O o W c ~ o u -O o N v a m N ~ ~ Q d M u ~ ~ O m m ~ X ~ M M iR O C {(} W ~ Z ~ o S o d ~ ~ ~ ~ ~ ~' v o d ~ g 8 S ~, O u ~ ~ n ~ ~ ~ ~ ~ = d iH W iH i F- o Z i O O ~ y O O o ~ O~ O~ p H~ +R I- ~ O c O a W O O O y O O d ,~ .o .~ n v 0 V d ~ ~ ~ c ~ o y Z ~ o ~ d F°- d O o c a ~ C d O- u } } y C O u y d W w~ ~ N Q {/~ V ~ ~ h to I- X W N~ N} T~ v~ N L ~ F' W J N t i- Y +- ~ d o ff O O O N LL Z ~ N X 1 vi E u cn i o_ LL u L N u V L i N u vi c d U a V U "' f^ ~ ~ o w lL T+ ~ .u ~ +' 0 o d~ '~n o 3~ c 3 o d~~ of > j~~ d ~ a~ a ti N~ m' a[ Z m d Z a J u. 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X X X X X N M M M M M M M M M~ to ~O ~O ~~ ~~~ W X M M M M M M M M M M M M M M M M M~~ V' V' V X O i- O ~" S 0 N 6 t O ~- C 1(7 N_ ~(•} O O C 7 0 8 O N W 0 F~- c ti O g C lL 0 N N 01 N a 0 N O 0 0 o O o `^ c d ~[? to I[') d d O l(l In l(7 Q d CL = Z t C ~ N VI ~ } L1 ~ .~ ~ O ~ D- V -O ll.l O = ~ d lL g ~, y S g O ~ O O OD -p ~ ~O ~O ~O = a 7 iR iR +Pr = ~ z .O O h J O O 00 O V 00 ~ ~ O ~ U O 'O ~ ~ O O O O ~ ao O co aD d N M 117 l[7 ~ X O V a L M y} 00 M 00 OD a0 H u p a iPr iR iR w N V = O O y 0 ~ L Z N ~ N ~ ~ L O O °' "~ O1 3 p 0 0 d °y m v ~ ~ ~ ~ I-- T O ao u •~ ~ v O = V 3~"o } L a 7 O V- _ O O u ~ ~ ~ ~R V c N ~ m h O ~ Q d {(} t ~ L O J Z O i~ g N d ~ ~ ~ L ~} ~ V 7 d LL = o O/ •~ o a w w ~ Fo- ~ d ¢ ~ •- ~ p N y x x d o w N o N L s y } ~ N ~ Ol ~ d T o ~ v } f- cn l.L F- d L µ' V t N } ~~_ = d I-a O ~ Y +- lA d p H J d} O O O d u s {~ L L S D y ~ O N S O ti ~~ d d V a U V `~ ~ 4- O O J T N T V ~' t } •- \ to } d LL In O 070 Q' Z m d Z d J LL H O~~ U N V In E- Q X X O N M '~ ~O ~ 00 O X X O X X N X X X X X X } X X M M M M M M M M~ X X ~O X X t~ ~ X X X X X M M M M M M M M M M M M M M M M M ~ V '7 ~~ X T O N O~ c O ~ ~ N tr ~- .-i iH h D\ O d O~ ~ N V ~ M ~ ~ N O O. ~ F = ~' Z ~ O O O O h M Orn ~ N M N M ~ o ~ W L ~ d M N ~ O ~ o } ~ h ~ i (L C H 0 d m m a 0 N O O d L 3 X d t E J 0 Q c a a s Worksheet #3 Appropriations Subject to Limit Fiscal Year 09-10 Based on 09-10 Budget Projections Amount Source A. Proceeds of Taxes $36,032,300 From Work Sheet #2 B. Exclusions C. Appropriations Subject to Limit. $0 From Work Sheet #6 $36,032,300 (A-B) D. Current Year Limit E. Over/(Under) Limit $63,937,481 From Work Sheet #5 ($27,905,181) (C-D) U:\Excel\Appropriation Limit Worksheet..xls: Worksheet #3 06/10/2009 Page 7 of 10 Worksheet #4 Population Increase Fiscal Year 09-10 Based on 09-10 Budget Projections County To Compu te Limit to: City population Increase Population Increase 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 Ol/Ol/00 68,316 4.01% 2,828,400 2.10% 2001/02 01/O1/00 68,029 2,864,827 O1/O1/O1 69,199 1.72% 2,922,837 2.02% 2002/03 O1/O1/O1 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% 2009/10 01/01/08 73,743 3,106,872 01/01/09 74,825 1.47% 3,138,438 1.02% U:\Excel\Appropriation Limit Worksheet..xls: Worksheet #4 06/10/2009 Page 8 of 10 Worksheet #5 Appropriations Limit Fiscal Year 09-10 Based on 09-10 Budget Projections Amount Source A. Last Years Limit $62,622,954 From Exhibit A B. Adjustment Factors 1. Population 2. Price factor C. Annual Adjustments D. Other Adjustments: Sub Total 1.0147 1.0062 1.0210 $1,314,527 $0 $1,314,527 Dept of Finance Dept of Finance (B1*B2) (6*A) (C+D) E. Current Year Limit $63,937,481 (A+E) U:\Excel\Appropriation Limit Worksheet..xls: Worksheet #5 06/10/2009 Page 9 of 10 Worksheet #6 Excluded Appropriations Fiscal Year 09-10 Based on 09-10 Budget Projections Category Amount Court Orders: Sub Total $0 Federal Mandates: Sub Total $0 Qualified Capital Otlays: Sub Total $0 Qualified Dept Service: Sub Total $0 Total Exclusions $0 U:\Excel\Appropriation Limit Worksheet..xls: Worksheet #6 06/10/2009 Page 10 of 10