HomeMy WebLinkAbout2. TABLE OF CONTENTS
TABLE OF CONTENTS
2003 FINAL BUDGET
TRANSM ITT AL LETTE R............................................................................................................................. ................................ 1
The Budget Process....................................................................................................................... ......................... 2
2003 Budget Considerations................................................................................................................ ................ 3
Our Fiscal Condition..................................................................................................................... ............ 3
Sig nificant Budget Measures a nd I nitiativ es........................................................................................ 4
Budget Accom plish ments a nd Goals.................................................................................................. 4
Closing Comments ................................................................................................................................... 7
SECTION I: BU DGET SUMMARY .......................................................................................................................................... 9
Fu nd Ba la nce Trends....................................................................................................................... .................... 1 0
Revenue and Expenditure Summary: All Funds ............................................................................................ 13
Distribution of Costs by Functional Structure................................................................................................... 15
General Fu nd Budget Su m mary ....................................................................................................................... 1 6
Revenue & Expense Summary: General Fund .............................................................................................. 17
Staffing Trends....................................................................................................................... ................................ 18
SECTION II: BU DGET PROCESS .........................................................................................................................................21
Budget Purpose....................................................................................................................... ............................. 23
Budget Process....................................................................................................................... .............................. 23
Budget Structure..................................................................................................................... ............................. 24
Com ponents of the Budget........................................................................................................................ ....... 25
Ca pital Plan ni ng............................................................................................................................ ....................... 25
Implementation, Monitoring, Amendment .....................................................................................................25
SECTION III: BU DGET PO LI CI ES .............................................................................................................................. ............ 27
Policy Context of the Budget........................................................................................................................ .... 27
Budget Policy Development................................................................................................................... ........... 28
Needs Assessment.................................................................................................................... ............................ 28
General Fiscal Environ ment .............................................................................................................................. . 29
Key Issues Affecting the 2003 Budget ..Process.............................................................................................. 31
Fi na ncial Ma nagement Policies....................................................................................................................... . 34
2003 City of Au burn Goa Is............................................................................................................................ ...... 36
Progress on 2002 Goals......................................................................................................................... .............. 38
2003 Budget Strategy...................................................................................................................... .................... 43
2003 Budget In itiativ es............................................................................................................................ ............. 46
General Fu nd Budget Su m mary ....................................................................................................................... 47
SECTION IV: FI NANCIAL PLAN ..........................................................................................................................................49
I ntrod uction........................................................................................................................ ................................... 49
Fi na ncial Structure..................................................................................................................... .......................... 49
Su m mary of Fina ncial Structure..................................................................................................................... .... 51
Analysis of 2003 Revenues by Source for All Funds........................................................................................ 52
Analysis of 2003 Expenditures by Fund and Type .......................................................................................... 54
Budget Allocations by Fu nd............................................................................................................................ ... 56
Revenue Ana lysis......................................................................................................................... ........................ 58
General Fu nd .............................................................................................................................. ............ 58
Special Revenue Fu nds ......................................................................................................................... 63
Ca pital Project Funds......................................................................................................................... ... 65
Enterprise Funds......................................................................................................................... ............. 66
I nterna I Service Fu nds........................................................................................................................... . 68
Fiduciary Funds......................................................................................................................... .............. 69
Permanent Fund.......................................................................................................................... ........... 70
General Fu nd Six-Year Forecast...................................................................................................................... .. 71
Current and Potential Legislative Action......................................................................................................... 74
Long-Term Debt Obligations and Debt Capacity......................................................................................... 75
Fiscal Ca pacity: Genera I Fund......................................................................................................................... 77
Working Ca pital......................................................................................................................... ........................... 78
SECTION V: CITY OPERA TIONS..........................................................................................................................................83
City Orga nization .............................................................................................................................. ...................84
Lega I Structure..................................................................................................................... ...................84
Ad m i n istrativ e Structure..................................................................................................................... ...86
Fu nctiona I Structure..................................................................................................................... ..........88
Departmental Expenditures by Cost Center: General Fund ...................................................................... 90
2003 Cost Allocations and Administrative Expenses .....................................................................................92
Budgeted Staffing...................................................................................................................... ..........................94
SECTION VI: BASELI N E BU DGET ........................................................................................................................................97
I ntrod uction .............................................................................................................................. .............................97
Total Baseline Budget........................................................................................................................ ..................98
General Fu nd T ota Is............................................................................................................................ .................99
Administrative:
Mayor /Council.................................................................................................................................................... 101
H u ma n Resources Department..................................................................................................................... .. 1 05
Fi na nce Department..................................................................................................................... .................... 1 09
Lega I Department..................................................................................................................... ......................... 113
Public Safety:
Police Department..................................................................................................................... ........................ 11 7
Fire Department..................................................................................................................... ............................. 121
Quality of Life:
Planning & Community Development ........................................................................................................... 125
Public Works Department..................................................................................................................... ............ 129
Parks Department..................................................................................................................... ......................... 133
Golf Course Division...................................................................................................................... ..................... 137
Public Service:
Cemetery Division...................................................................................................................... ........................ 141
Airport Division...................................................................................................................... ............................... 145
Street Division...................................................................................................................... ................................ 149
Water Division...................................................................................................................... ................................ 1 53
Sewer Division...................................................................................................................... ................................ 1 57
Storm Division...................................................................................................................... ................................ 1 61
Solid Waste Division...................................................................................................................... ...................... 1 65
Equi pment Renta I Division...................................................................................................................... .......... 1 69
Other Funds:
I nsura nce Fund.......................................................................................................................... ......................... 1 74
N on Departmental................................................................................................................... .......................... 1 76
Special Revenues...................................................................................................................... ......................... 1 78
Debt Service Funds......................................................................................................................... ................... 186
Ca pital Projects...................................................................................................................... ............................ 188
Fiduciary Funds......................................................................................................................... .......................... 190
Permanent Funds......................................................................................................................... ...................... 192
SECTION VII: PROGRAM IMPROVEMENTS AS PROPOSED BY CITY DEPARTMENTS ...............................................195
SECTION VIII: CAPITAL PLANNING, PROGRAMMING, AND BUDGETING...............................................................217
Ca pital Plan ni ng System........................................................................................................................ ...........21 7
Ca pital Fundi ng Strategy...................................................................................................................... ............218
2003 Ca pital Budget........................................................................................................................ ..................219
Ca pital Financing Policies....................................................................................................................... .........221
2003 Capital Facility Items - Other & Transportation ...................................................................................223
2003 Capital Facility Items - Utilities.................................................................................................................241
APPENDIX:
Appendix A: Employee Position Classification Salary Schedule.............................................................. 259
Appendix B: Com m unity Statistics................................................................................................................. 267
Appendix C: Glossary of Terms....................................................................................................................... 273
AUBURN'S VISION FOR THE FUTURE:
As a city of regional significance, proud of its small town heritage as well as
the diversity of its people and neighborhoods,
Auburn offers an opportunity for people of all ages to enjoy life.
CITY OF AUBURN MISSION STATEMENT
To provide a service-oriented government that
meets the needs of our citizens and business community through
efficient and professional management with responsive and accessible leadership.