The URL can be used to link to this page

Home My WebLink AboutSECTION 1-BUDGET SUMMARY 2003 Final Budaet Budaet Summary SECTION I: BUDGET SUMMARY This section summarizes the 2003 Budget and provides comparisons to previous years' revenues and expenditures. Figures for 2003 represent baseline amounts unless otherwise noted. This section begins with a summary of the City's governmental and financial structure. The following graphs and figures are designed to highlight major budgetary points of interest. This section was prepared to provide an overview of significant budget features and of the City's financial condition. The reader is encouraged to refer to the appropriate section of this document for more details about the summary information provided here. City of Auburn Government Structure City Council Legislative Mayor Administrative Municipal Court Judicial Planning Parks & Recreation Police Fire Public Works Legal Finance Human Resources Page 9 2003 Final Budaet Budaet Summary Fund Balance Trends The facing page illustrates the budget balancing information and City financial condition by major fund group and for the City as a whole. The table and graph present both 2000 and 2001 actual balances, 2002 original budgeted ending balance as well as the 2002 projected ending balance. For more detailed information, please consult group summaries as highlighted in this section or see individual fund information contained in the Baseline Budget Section. $21,000,000 Ending Fund Balance Trends 2000-2003 Fund Balances/Working Capital ""0 c $18,000,000 :J LL C ~ Q) 0 :J ß $15,000,000 Q) c 2 c Q) Q) > û) C) Q) c 0::: 0 $12,000,000 ro ü "0 Q) c.. $9,000,000 CI) Q) () $6,000,000 "2: ë Q) CI) Q) :E c ro Q) E $3,000,000 0 Q) 0... $0 IJI en Q) ª 5 Q) en "e- Q) ë llJ ""0 C :J LL ""0 C ro :J ë LL Q) Q) 0::: () ~ .~ :J 0- ~ llJ 112000 Ending 112001 Ending 02002 Budget 02002 Projected 112003 Budget en ""0 C :J LL ~ ro "0 :J ""0 ü: ~ .till Page 10 2003 Final Budoet Budoet Summary 2000 2001 2002 2002 2003 Fund Name Actual Actual Budget Projected Budget General Fund Beg Balance $ 11,602,793 $ 15,288,352 $ 13,273,733 $ 17,279,327 $ 12,681,260 New Revenue 37,732,791 40,067,443 37,441,020 36,771,748 37,348,820 Expense (34,047,232) (38,076,468) (43,483,940) (41,369,815) (43,534,380) End Balance 15,288,352 17,279,327 7,230,813 12,681,260 6,495,700 Gain (Loss) on Balance 3,685,559 1,990,975 (6,042,920) (4,598,067) (6,185,560) Special Revenue Beg Balance 4,440,699 7,627,062 8,631,029 7,975,268 5,900,187 New Revenue 16,013,265 18,241,159 9,082,153 10,961,679 6,998,805 Expense (12,826,902) ( 17,892,953) (9,629,633) (13,036,760) (7,067,486) End Balance 7,627,062 7,975,268 8,083,549 5,900,187 5,831,506 Gain (Loss) on Balance 3,186,363 348,206 (547,480) (2,075,081 ) (68,681) Debt Service Beg Balance 2,143,766 1,775,422 1,823,800 1,844,896 1,810,096 New Revenue 450,808 392,287 361 ,200 283,000 339,000 Expense (819,152) (322,813) (317,200) (317,800) (314,940) End Balance 1,775,422 1,844,896 1,867,800 1,810,096 1,834,156 Gain (Loss) on Balance (368,344) 69,474 44,000 (34,800) 24,060 Construction Beg Balance 8,725,482 9,978,160 11,350,000 11,856,614 10,735,638 New Revenue 6,724,330 5,485,184 4,737,200 5,304,782 2,132,236 Expense (5,471,651 ) (3,606,730) (4,424,000) (6,425,758) (3,501,600) End Balance 9,978,161 11,856,614 11,663,200 10,735,638 9,366,274 Gain (Loss) on Balance 1,252,679 1,878,454 313,200 (1,120,976) (1,369,364) Permanent Beg Balance 1,038,477 1,081,180 1,173,179 1,185,832 1,188,832 New Revenue 117,702 104,652 92,000 49,700 55,000 Expense (75,000) (78,500) (46,700) (30,000) End Balance 1,081,179 1,185,832 1,186,679 1,188,832 1,213,832 Gain (Loss) on Balance 42,702 104,652 13,500 3,000 25,000 Utilities Beg Balance 19,774,349 18,970,325 13,871,608 18,687,778 16,872,707 New Revenue 29,725,837 35,955,625 31,665,328 31,240,773 28,733,289 Expense (30,540,163) (36,238,172) (33,474,081 ) (32,755,844) (31,288,372) End Balance 18,960,023 18,687,778 1 2,062,855 17,172,707 14,317,624 Gain (Loss) on Balance (814,326) (282,547) (1,808,753) (1,515,071) (2,555,083) Other Enterprise Beg Balance 1,852,031 864,880 928,647 789,685 664,825 New Revenue 2,579,799 2,527,125 3,727,900 2,398,000 2,445,800 Expense (3,566,963) (2,602,320) (3,831,060) (2,522,860) (2,521,680) End Balance 864,867 789,685 825,487 664,825 588,945 Gain (Loss) on Balance (987,164) (75,195) (103,160) (124,860) (75,880) Insurance Fund Beg Balance 2,737,200 2,840,614 2,897,600 2,914,506 2,892,106 New Revenue 160,235 108,216 100,000 50,600 55,000 Expense (56,799) (34,324) (53,000) (73,000) (68,000) End Balance 2,840,636 2,914,506 2,944,600 2,892,106 2,879,106 Gain (Loss) on Balance 103,436 73,892 47,000 (22,400) (13,000) Equipment Rental Fund Beg Balance 3,169,200 3,370,089 3,631,140 3,863,699 3,514,649 New Revenue 2,481,063 2,027,583 1,630,400 1,580,400 2,134,870 Expense (2,280,123) (1,533,973) (1,989,450) (1,929,450) (2,461,700) End Balance 3,370,140 3,863,699 3,272,090 3,514,649 3,187,819 Gain (Loss) on Balance 200,940 493,610 (359,050) (349,050) (326,830) Fiduciary Funds Beg Balance 3,542,500 3,497,469 3,570,570 3,631,870 3,570,570 New Revenue 218,000 266,564 225,000 225,000 225,000 Expense (230,000) (230,166) (286,300) (286,300) (286,300) End Balance 3,530,500 3,533,867 3,509,270 3,570,570 3,509,270 Gain (Loss) on Balance (12,000) 36,398 (61,300) (61,300) (61,300) Total Beg Balance 59,026,497 65,293,553 6 1 ,151 ,306 70,029,475 59,830,870 New Revenue 96,203,830 105,175,838 89,062,201 88,865,682 80,467,820 Expense (89,913,985) (100,537,919) (97,567,164) (98,7 64,287) (91,074,458) End Balance 65,316,342 69,931,472 52,646,343 60,130,870 49,224,232 Gain (Loss) on Balance $ 6,289,845 $ 4,637,919 $ (8,504,963) $ (9,898,605) $ (10,606,638) Page 11 2003 Final Budoet other Funds 2003 Budget by Fund Human Resources Finance Planning Police Fire Public Works Parks & Rec. Non-Departmental $0 $10,000,000 $20,000,000 $30,000,000 Special Revenue Funds Debt Service Funds Capitol Project Funds other Enterprise Funds Internal Service Funds Fiduciary Funds $40,000,000 utility Funds $50,000,000 $0 $10,000,000 $20,000,000 $30,000,000 $40,000,000 $50,000,000 Page 12 Budoet Summary 2003 Final Budoet Budoet Summary Revenue and Expenditure Summary: All Funds Financial data presented below is based on the City's financial structure. The expenditure amounts listed below are the total allocations in each fund or sub-category. Revenues by Source: % 2000 2001 2002 2002 2003 Chg Actual Actual Budget Projected Budget 02-03 Taxes $ 31,978,860 $ 34,343,322 $ 32,811 ,840 $ 32,156,140 $ 32,778,220 -0.1% Lic/Permits 1,183,990 1,120,433 940,700 940,700 914,100 -2.8% Intergov't 15,167,121 1 7,413,108 9,023,584 11 ,254,292 7,187,700 -20.3% Charges/Serv 30,978,469 32,103,346 33,633,428 31,597,773 32,905,259 -2.2% Fines/Forfeits 578,838 623,427 590,300 590,300 652,800 10.6% Miscellaneous 4,403,906 4,1 61,244 3,056,654 2,220,239 2,264,236 -25.9% Other Financing Sources 11,912,664 14,951,067 9,005,695 10,106,238 3,7 65,505 -58.2% Beginning Fund Balances 59,026,479 65,293,553 61,1 51,306 69,729,475 59,830,870 -2.2% Total Available Resources $ 155,230,327 $ 170,009,500 $ 150,213,507 $ 158,595,157 $ 140,298,690 -6.6% Expenditures by Fund: % 2000 2001 2002 2002 2003 Chg Actual Actual Budget Projected Budget 02-03 General $ 34,047,232 $ 38,076,468 $ 43,483,940 $ 41,369,815 $ 43,534,380 0.1% Departments: Mayor & Council 239,290 258,280 329,800 403,200 596,147 80.8% Human Resources 1 ,233,647 1,420,595 2,1 64,900 1 ,890,900 2,177,940 0.6% Finance 1 ,225,059 1 ,1 73,708 1,971,400 1 ,805,500 2,698,750 36.9% City Attorney 743,026 878,373 1 ,036,600 1 ,036,600 1 ,085,850 4.8% Planning 1 ,208,108 1,240,495 1 ,725,000 3,304,270 3,525,296 104.4% Police 10,660,521 11,286,023 12,451,900 12,754,200 13,287,789 6.7% Fire 6,976,304 7,309,648 8,005,700 7,925,700 8,247,703 3.0% Public Works 2,898,200 3,185,137 3,700,000 2,046,320 2,619,900 -29.2% Parks & Rec. 3,316,109 3,404,447 4,158,100 4,299,145 4,304,600 3.5% Street 1,534,649 1,501 ,269 1 ,761,800 1 ,867,300 2,008,300 14.0% Non-Departmental 4,012,319 6,418,493 6,1 78,740 4,036,680 2,982,1 05 -51 .7% Special Revenue Funds 1 2,826,901 17,892,953 9,629,633 13,036,7 60 7,067,486 -26.6% Debt Service Funds 819,152 322,81 3 317,200 317,800 314,940 -0.7% Capitol Project Funds 5,471,652 3,606,730 4,424,000 6,425,758 3,501 ,600 -20.8% Permanent Funds 75,000 0 78,500 46,700 30,000 -61.8% utility Funds 30,540,1 63 36,238,1 72 33,474,081 32,755,844 31,288,372 -6.5% Other Entprs Funds 3,566,963 2,602,320 3,831,060 2,522,860 2,521,680 -34.2% Internal Service Funds 2,336,922 1 ,568,297 2,042,450 2,002,450 2,529,700 23.9% Fiduciary Funds 230,000 230,1 66 286,300 286,300 286,300 0.0% Total Expenditures 89,913,985 100,537,919 97,567,1 64 98,7 64,287 91,074,458 -6.7% Ending Fund Balances 65,316,342 69,931,472 52,646,343 60,130,870 49,224,232 -6.5% Total Expend & Fund Balance $ 155,230,327 $ 170,469,391 $ 150,213,507 $ 158,895,157 $ 140,298,690 -6.6% Page 13 2003 Final Budoet Budoet Summary 2003 Budget by Functlon ral Gov't Sewer utility Solid Waste other/Transfers Out $0 $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 2003 Budget by FuncHon Capitol Costs 10% Debt Service 3% Quality of Life 6% Interfund Transfers 7% General Government 8% Economic Development 5% Public Safety 26% Transportation 3% Physical Environment 32% Page 14 2003 Final Budoet Budoet Summary Distribution of Costs by Functional Structure Data presented below is on the basis of services provided by the City. Administrative and capital costs are allocated in each function as appropriate rather than separately reported. More detailed information on administrative costs is in Section V City Operations. General Special Debt Capital Enterprise Internal Fiduciary Permanent Grand Fund Revenue Service Projects Funds Service Funds Fund Total Funding Sources Taxes $31.082,020 $ 96,200 $ $ 1,600,000 $ $ $ $ $ 32.778,220 License/Permits 914,100 914,100 Intergovernmental 1.425,300 5.717.400 45,000 7,187.700 Charges tor Service 1,597,500 209,000 22. 000 29,017,289 2,019.470 40,000 32,905,259 Fines and Forteitures 652,800 652,800 Miscellaneous 680,100 130,300 35,000 210,236 858,600 155,000 180,000 15,000 2,264,236 Other Financing Sources 997,000 845,905 304,000 300,000 1,303,200 1 5.400 3.7 65,505 Total Revenues and Other Financing Sources 37,348,820 6,998,805 339,000 2,132,236 31.179,089 2,189,870 225,000 55,000 80.467,820 Beginning Fund Balances 12,681.260 5,900,187 1.810,096 10.735,638 17,537,532 6.406.755 3,570,570 1,188,832 59,830,870 Total Available Resources $50,030,080 $ 12,898,992 $2,149,096 $ 12,867,874 $ 48.716,621 $8,596,625 $ 3.795,570 $ 1,243,832 $ 140,298,690 Expenditures/ Expenses General Government $ 6,558,687 $ $ $ 410,000 $ $ 98,000 $ $ $ 7,066,687 Security of Persons and Property: Police 13,287.789 104,386 196,000 13,588,175 Fire 8,247.703 1,360,600 29,000 286,300 9,923,603 Physical Environment: Engineering 2,619,900 48,000 2,667,900 Water utility 4.452,840 91. 000 4,543,840 Sewer utility 9,515,275 200,000 9.715,275 Storm utility 2,332,675 120,000 2.452,675 Solid Waste 8,958,982 8,958,982 Cemetery 630.790 630.790 Transportation: Street 2,008,300 335,000 2,343,300 Airport 698,550 698,550 Economic Environment: Community Services 580,580 786,000 1,366,580 Planning & Community 2,944.716 657,600 3,602,316 Development Culture & Recreation: Parks & Recreation 4,304,600 26,500 300,000 45,000 4,676,100 Golt Course 794,600 794,600 Debt Service: Principal 134,000 150,000 1.420,100 1.704,100 Interest 117,000 154,940 655,040 926,980 Capitalized Expenses 4,170,200 4,170,200 Road & street Construction 5,199,000 5,199,000 Non Capitalized Expenditures 1,367.700 1,367.700 other Uses/Transfers Out 2.731. 105 1,080,000 10,000 645,000 181.000 30,000 4,677,105 Total Expenditures/Expenses and Other Uses 43,534,380 7,067.486 314,940 3,501,600 33,810,052 2,529.700 286,300 30,000 91.074.458 Ending Fund Balances 6.495.700 5,831.506 1,834,156 9,366,274 14,906,569 6,066,925 3,509,270 1,213,832 49,224,232 Total Fund Commitments & Fund Balances $50,030,080 $ 12,898,992 $2,149,096 $ 12,867,874 $ 48.716,621 $8,596,625 $ 3.795,570 $ 1,243,832 $ 140,298,690 PagelS 2003 Final Budoet Budoet Summary General Fund Budget Summary The General Fund Budget is a particularly important part of the budget, since it allocates financial resources derived mainly from the City's taxing powers. As such, the content of the General Fund Budget is a major policy decision itself. The page opposite summarizes the proposed General Fund Baseline Budget. Baseline expenses are those expenses that are necessary to maintain existing programs. The top part of the table summarizes the revenues that are anticipated to be available within the next year. Since this budget incorporates no new significant revenue initiatives, these revenues are those expected to be provided within the existing revenue authority as established by current City ordinances. All revenue growth will be due to increased growth or activity. General Fund Revenue and Expense Revenue 1 T ox Rev Intergovernm ental Charges for Service other Fin Sources $0 $S ,000 ,000 $1 0,000,000 $1 S ,000 ,000 $20,000,000 $2S ,000,000 $30,000,000 $3S ,000 ,000 Expense Salaries & Wages other Charges Capitol Outlays Interfund Services $0 $S,OOO,OOO $10,000,000 $lS,OOO,OOO $20,000,000 $2S,000,000 $30,000,000 Page 16 2003 Final Budoet Budoet Summary Revenue & Expense Summary: General Fund 2000 2001 2002 2002 2003 $ Actual Actual Budget Projected Budget Change Revenues: Beginning Balance $ 11 ,602,793 $ 15,288,352 $ 13,273,733 $ 1 7,279,327 $ 12,681,260 $ (4,598,067) T ox Revenue 30,113,140 32,812,677 31,313,740 30,182,140 31,082,020 899,880 Licenses & Permits 1,183,990 1 ,1 20,433 940,700 940,700 914,100 (26,600) state/County Shared 1 ,743,071 2,059,441 1,631,600 2,078,928 1,425,300 (653,628) Charges For Services 1 ,770,058 1 ,502,1 99 1 ,442,500 1,457,500 1 ,597,500 140,000 Fines & Forfeits 578,838 623,427 590,300 590,300 652,800 62,500 Miscellaneous 1,096,931 1,1 01,953 734,100 734,1 00 680,100 (54,000) Other Financing Sources 1,246,763 847,313 788,080 788,080 997,000 208,920 Total Revenues $49,335,584 $ 55,355,795 $ 50,714,753 $ 54,051,075 $ 50,030,080 $ (4,020,995) Expenditures: Salaries & Wages $ 17,509,209 $ 18,739,440 $ 21 ,056,100 $ 20,709,320 $ 22,575,800 $ 1 ,866,480 Benefits 4,044,875 4,183,366 5,263,000 5,328,600 6,226,273 897,673 Supplies 1 ,188,873 1 ,364,978 1,499,100 1,595,200 1 ,586,580 (8,620) Other Charges 4,916,554 5,457,295 8,237,800 7,349,300 8,530,51 7 1,181,217 Inter-Governmental 3,416,851 6,269,114 5,130,215 4,078,555 1 ,963,805 (2,114,750) Capitol Outlays 1 ,728,066 941,694 1,359,200 1 ,342,325 1,310,520 (31,805) Debt Service: Principal 134,000 134,000 Debt Service: Interest 117,000 117,000 Interfund Services 1 ,242,804 1,120,581 938,525 966,515 1,089,885 1 23,370 Total Expenditures 34,047,232 38,076,468 43,483,940 41,369,815 43,534,380 2,1 64,565 Ending Fund Balance 15,288,352 1 7,279,327 7,230,813 12,681,260 6,495,700 (6,185,560) Total $49,335,584 $ 55,355,795 $ 50,714,753 $ 54,051,075 $ 50,030,080 $ (4,020,995) Page 1 7 2003 Final Budoet Budoet Summary Staffing Trends The opposite page presents the current and past staffing of the various City departments. The data is presented on the basis of the City's administrative structure, not on the basis of funds as in the case of the financial data contained in this budget. As can be seen, the City's staffing has steadily increased over the last 10 years. This increase is due to continued development and recent annexations. As depicted in the graph below, the staffing levels compared to population have leveled off. As the population of Auburn increases, so does the demand for additional staffing in areas directly affected by population. The two areas that are affected the most are public safety and some administrative service functions. In public safety, increased staffing is needed not only to keep up with the increased call demand, but also to maintain the City's existing level of service in police and fire. With the increase in population and police officers, comes the increased case load for the court, having an impact on both the court and legal department. In the area of finance, the need for increased staffing is to ensure continued customer service in utility billing and collections. As the City progresses into the age of technology, there is also a need for additional staff in information systems. As always, the City is very cautious when approving the addition of new positions, ensuring the increased staffing is clearly warranted. If possible, the City will take advantage of technology available to them to aid in dealing with these increases in volume, and therefore avoiding the addition of staff. Two areas within utilities that are current being given careful consideration as far as technology is concerned, are the processing of on-line payments and automated meter reads. The other major staff increase in the last ten years has been in the public works department. With the significant increase in both commercial and residential development, Auburn is not alone in trying to keep up with new infrastructure needed to meet additional traffic demands. In addition to extending and upgrading existing utility services to meet the demands placed on the City's existing systems. Population vs Staff Levels 1994 - 2003 - - -- - = 400 !!!! ....... -- - -- -- - 3S0 - - f-- - f-- - - 300 - - - - f-- - f-- - - ê ,g 2S0 - - - - f-- - f-- - - '8 200 - - - - f-- - f-- - - (L W f- LL lSO - - - - f-- - f-- - - 100 - - - - f-- - f-- - - so - - - - f-- - f-- - - 0 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 I c:::::J FT E 3S1 364 383 386 399 411 424 428 438 4S0 I-stoff/Pop (,000) 10.16 10.41 10.88 10.69 10.87 10.98 10.88 10.18 9.96 10.00 4S0 12.00 c .Q Õ 9.00 -s Q 0 (L 0 0 q 6.00 (¡J (L ê 3.00 ,g '8 (L w f- LL 0.00 Page 18 2003 Final Budoet Budoet Summary Mayor/Council 2 2 2 2 2 3 3 3 3 4 Human Resources 5 5 6 6 6 6 6 6 7 7 Municipal Court 6 6 7 7 7 9 10 11 12 12 Finance 18 18 18 19 20 25 25 26 27 28 Legal 5 9 9 9 10 11 13 13 13 13 Planning 14 13 14 14 14 12 12 12 13 31 Police 91 97 100 103 103 107 110 112 114 116 Fire 69 71 74 74 76 76 78 78 81 81 Public Works 43 47 54 55 56 58 62 62 62 49 Parks & Rec. 29 29 30 30 33 34 34 34 35 38 street 11 11 11 11 13 13 13 13 13 13 Water 15 14 14 13 13 13 14 14 14 16 Sewer 7 6 6 6 6 6 7 7 7 7 Storm Drainage 7 7 7 7 7 7 7 7 7 7 Solid Waste 6 6 6 6 6 6 6 6 6 2 Airport 5 5 5 5 5 4 3 3 3 3 Cemetery 6 6 6 6 7 7 7 7 7 7 Golf Course 5 5 5 5 6 6 6 6 6 6 Equip. Rental 7 7 9 8 9 8 8 8 8 10 TOTAL 351 364 383 386 399 411 424 428 438 450 4 Chanqes from 2002 to 2003: Mayor/Council: In 20020 Council Secretary position was added. Finance: A new accounting specialist to support the solid waste utility is included in the 2003 budget. Planning: In 2002, 0 reorganization added 16 positions; 0 second code enforcement office and on additional janitor were added through the budget amendment process. Police: In 2002, 0 second assistant chief position and 0 temporary backfill position were added. Public Works: In 2002, 0 reorganization removed 14 positions. A utility hydraulic modeler position is included in the 2003 budget. Parks & Rec: In 2002, 0 reorganization added one position. A new Teen Rec Specialist and changing 0 part-time registration clerk to full time were added through the budget amendment process. Water: In 20020 new water distribution specialist position was added. A water division manager is included in the 2003 budget. Solid Waste: In 2002, 0 reorganization removed 4 positions. Equipment Rental: In 2002, 0 reorganization added one position. A new emergency vehicle mechanic position is included in the 2003 budget. Page 19 2003 Final Budoet Budoet Summary Page 20