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Home My WebLink AboutSECTION 1-BUDGET SUMMARY 2004 Final Budaet Section I: Budaet Summary SECTION I: BUDGET SUMMARY This section summarizes the 2004 Budget and provides comparisons to previous years' revenues and expenditures. Figures for 2004 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 2004 Final Budaet Section I: Budaet Summarv 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 2001 and 2002 actual balances, 2003 adjusted budget ending balance as well as the 2003 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 2001-2004 Fund Balances/Working Capital $9,000,000 en Q) ª 5 $18,000,000 $15,000,000 Q) en .~ (¡¡ ë w ""0 C :J LL ro ë Q) 0::: en ""0 C :J LL ~ ro ·0 :J ""0 ü: $12,000,000 $6,000,000 ""0 C :J LL Q) () c ~ :J en c .9- :J 0- w $0 ~ Q) .r:: Õ _rn $3,000,000 112001 Ending 112002 Ending 02003 Adj Budget 02003 Est Actual 02004 Budget 2001 Ending 2002 Ending 2003 Adj Budget 2003 Est Actual 2004 Budget General Fund $ 17,279,327 $ 15,676,553 $ 8,635,692 $ 13,913,300 $ 6,707.400 Special Revenue 7,975,267 7,749,745 5,991,722 7.448.464 5,945.435 Debt Service 1,844,897 1,806,882 66,542 1,830,942 1,839,942 Construction 11,949,159 14,932,648 10,923,596 9,259,196 8,177,973 Permanent 1,185,832 1,253,855 1,278,855 1,266,855 1,279,855 utilities 18,387,778 22,632,235 20,083,152 20,078,152 15,627,752 Other Enterprise 789,688 809,083 636,603 784,603 669,502 Insurance Fund 2,914,506 2,902.440 2,739.440 2,703,040 2,645,040 Equip. Rental Fund 3,863,699 3,671,788 3,324,958 3,270,958 3,797,958 Fiduciary Funds 3,668,268 3,553,000 3.491,673 3.411,700 3,270.400 Total $ 69,858.421 $ 74,988,229 $ 57,172,233 $ 63,967,209 $ 49,961,257 Page 10 2004 Final Budaet Section I: Budaet Summarv 2001 2002 2003 Adj 2003 2004 Fund Name Actual Actual Budget Est Actual Budget General Fund Beg Balance $ 15,288,352 $ 17,279,327 $ 15,676,552 $ 15,676,552 $ 13,913,300 New Revenue 40,067,443 38,024,540 39,421,320 39,603,31 7 39,330,200 Expense (38,076,468) (39,627,314) (46,462,180) (41,366,568) (46,536,100) End Balance 17,279,327 15,676,553 8,635,692 13,913,300 6,707,400 Gain (Loss) on Balance 1,990,975 (1,602,774) (7,040,860) (1,763,252) (7,205,900) Special Revenue Beg Balance 7,627,061 7,975,267 7,770,203 7,7 49,7 45 7,448,464 New Revenue 18,241,160 9,155,879 8,611,005 7,518,205 6,410,900 Expense (17,892,954) (9,381,401 ) (10,389,486 ) (7,819,486) (7,913,929) End Balance 7,975,267 7,749,745 5,991,722 7,448,464 5,945,435 Gain (Loss) on Balance 348,206 (225,522) (1,778,481 ) (301,281) (1,503,029) Debt Service Beg Balance 1,775,423 1,844,897 1,806,882 1,806,882 1,830,942 New Revenue 392,287 280,854 339,000 339,000 326,500 Expense (322,813) (318,869) (2,079,340) (314,940) (317,500) End Balance 1,844,897 1,806,882 66,542 1,830,942 1,839,942 Gain (Loss) on Balance 69,474 (38,015) (1,740,340) 24,060 9,000 Construction Beg Balance 10,070,705 11,949,159 14,932,648 14,932,648 9,259,196 New Revenue 5,485,184 7,932,524 3,936,536 2,1 72,136 2,081 ,500 Expense (3,606,730) (4,949,035) (7,945,588) (7,845,588 ) (3,162,723) End Balance 11,949,159 14,932,648 10,923,596 9,259,196 8,177,973 Gain (Loss) on Balance 1,878,454 2,983,489 (4,009,052) (5,673,452) (1,081,223) Permanent Beg Balance 1,081,180 1,185,832 1,253,855 1,253,855 1,266,855 New Revenue 104,652 114,719 55,000 43,000 43,000 Expense (46,696) (30,000) (30,000) (30,000) End Balance 1,185,832 1,253,855 1,278,855 1,266,855 1,279,855 Gain (Loss) on Balance 104,652 68,023 25,000 13,000 13,000 utilities Beg Balance 18,970,325 18,387,778 22,632,235 22,632,235 20,078,152 New Revenue 35,955,625 26,152,934 28,733,289 28,703,289 31 ,269,500 Expense (36,538,172) (21,908,470) (31,282,372) (31,257,372) (35,719,900) End Balance 18,387,778 22,632,235 20,083,152 20,078,152 15,627,752 Gain (Loss) on Balance (582,547) 4,244,457 (2,549,083) (2,554,083) (4,450,400) Other Enterprise Beg Balance 864,883 789,688 809,083 809,083 784,602 New Revenue 2,527,125 2,506,767 4,248,362 3,727,562 3,400,800 Expense (2,602,320 ) (2,487,379) (4,420,842) (3,752,042) (3,515,900) End Balance 789,688 809,083 636,603 784,603 669,502 Gain (Loss) on Balance (75,195) 19,395 (172,480) (24,480) (115,100) Insurance Fund Beg Balance 2,840,614 2,914,506 2,902,440 2,902,440 2,703,040 New Revenue 108,216 50,546 55,000 23,600 20,000 Expense (34,324) (62,612) (218,000) (223,000) (78,000) End Balance 2,914,506 2,902,440 2,739,440 2,703,040 2,645,040 Gain (Loss) on Balance 73,892 (12,066) (163,000) (199,400) (58,000) Equipment Rental Fund Beg Balance 3,370,089 3,863,699 3,671,788 3,671,788 3,270,958 New Revenue 2,027,583 1,688,968 2,134,870 2,080,870 2,694,800 Expense (1,533,973) (1,880,881 ) (2,481,700) (2,481,700) (2,167,800) End Balance 3,863,699 3,671,788 3,324,958 3,270,958 3,797,958 Gain (Loss) on Balance 493,610 (191,911 ) (346,830) (400,830) 527,000 Fiduciary Funds Beg Balance 3,631,870 3,668,268 3,552,973 3,553,000 3,411,700 New Revenue 266,564 159,147 225,000 1 45,000 145,000 Expense (230,166 ) (274,415) (286,300) (286,300) (286,300) End Balance 3,668,268 3,553,000 3,491,673 3,411,700 3,270,400 Gain (Loss) on Balance 36,398 (115,268) ( 61,300) ( 141,300) (1 41,300) Total Beg Balance 65,520,499 69,858,421 75,008,659 74,988,228 63,967,209 New Revenue 105,175,838 86,066,878 87,759,382 84,355,979 85,722,200 Expense (100,837,921 ) (80,937,070) (105,595,808) (95,376,996) (99,728,152) End Balance 69,858,421 74,988,228 57,172,233 63,967,209 49,961,257 Gain (Loss) on Balance $ 4,337,922 $ 5,129,807 $ (17,836,426) $ (11,021,019) $ (14,005,952) Page 11 2004 Final Budaet 2004 Revenues by Source other Sources 7.2% Misc 2.4% Fines/ Forfei ts 0.9% Charges/Serv 40% 2004 Expenditures by Fund Type Internal Debt Service Service 0.3% 2.3% Fiduciary 0.3% Special Revenue 8.0% Capitol Project 2.8% Enterprise 39.7% Page 12 Section I: Budaet Summarv Taxes 41% Lic/Permits 1% General Fund 46.6% 2004 Final Budaet Section I: Budaet Summarv 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: 2001 2002 2003 2003 2004 % Actual Actual Adj Budget Est Actual Budget Chg Taxes $ 34,343,322 $ 33,7 40,204 $ 32,778,020 $ 33,774,100 $ 34,134,000 4.1% Lic/Permits 1,1 20,433 973,4 10 914,100 1,053,300 940,000 2.8% Intergov't 17,4 13, 109 9,468,658 8,873,700 7,596,267 7,237,100 -18.4% Charges/Serv 32,103,346 31,422,430 33,211,659 33,485,459 34,586,000 4.1% Fines/Forfeits 623,427 764,239 652,800 828,900 760,800 16.5% Miscellaneous 4,161,248 4,069,121 2,376,403 2,145,048 2,102,100 -11.5% Other Financing Sources 15,4 10,958 5,628,815 8,952,705 5,472,905 5,962,200 -33.4% BeQinninQ Fund Balances 65,520,499 69,858,421 75,008,654 74,988,227 63,967,209 -14.7% Total Available Resources $ 170,696,342 $ 155,925,298 $ 162,768,041 $ 159,344,207 $ 149,689,409 -8.0% Expenditures by Fund Type: 2001 2002 2003 2003 2004 % Actual Actual Adj Budget Est Actual Budget Chg General $ 38,076,468 $ 39,627,314 $ 46,462,180 $ 41,366,569 $ 46,536,100 0.2% Departments: Mayor & Council 258,280 355,111 596,147 590,147 638,000 7.0% Human Resources 1,420,595 1,708,938 2,176,340 2,135,940 2,314,700 6.4% Finance 1,173,708 1,516,863 2,698,750 2,225,750 1,944,900 -27.9% City Attorney 878,373 822,355 1,087,450 995,850 1,171,1 00 7.7% Planning 1,240,495 1,624,874 3,646,806 3,385,506 3,754,600 3.0% Police 11,286,023 12,197,293 13,915,589 12,912,489 15,309,000 10.0% Fire 7,309,648 7,863,376 8,301.503 8,173,203 8,844,300 6.5% Public Works 3,185,137 3,467,472 2,501,800 2,434,300 2,363,700 -5.5% Parks & Rec. 3,404,447 3,589,493 4,642,400 4,359,000 4,677,300 0.8% Street 1.501,269 1,688,709 1,923,300 1,923,300 2,205,300 14.7% Non-Departmental 6,4 18,493 4,792,830 4,972,095 2,231 ,084 3,313,200 -33.4% Special Revenue Funds 17,892,953 9,381,401 10,389,486 7,819,486 7,913,929 -23.8% Debt Service Funds 322,813 318,868 2,079,340 314,940 317,500 -84.7% Capital Project Funds 3,606,730 4,949,035 7,945,588 7,845,588 3,162,723 -60.2% Permanent Funds 0 46,696 30,000 30,000 30,000 0.0% utility Funds 36,538,1 72 21,908,470 31,282,372 31,257,373 35,719,900 14.2% Other Entprs Funds 2,602,320 2,487,379 4,420,842 3,752,042 3,515,900 -20.5% Internal Service Funds 1,568,297 1,943,492 2,699,700 2,704,700 2,245,800 -16.8% Fiduciary Funds 230,166 274,415 286,300 286,300 286,300 0.0% Total Expenditures 100,837,921 80,937,070 105,595,808 95,376,997 99,728,152 -5.6% Ending Fund Balances 69,858,421 74,988,228 57,172,233 63,967,210 49,961,257 -12.6% Total Expend & Fund Balance $ 170,696,342 $ 155 , 925 ,298 $ 162.768,041 $ 159,344,207 $ 149,689.409 -8.0% Page 13 2004 Final Budaet Section I: Budaet Summarv 2004 Budget by Functioo Non-Cpitalized 1 % InterfUld Transfers 3% General Governrrent 7% Capitd Costs 19% Debt Service 0.3% PU::Jic SoIety 27% GJdity of Life 6% Physicd Environrrent 31% Page 14 2004 Final Budaet Section I: Budaet Summarv 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 $32638,000 $96,000 $0 $1 .400,000 $0 $0 $0 $0 $34,134,000 License/Permits 940,000 940,000 Intergovernmental 1.798.400 4,532400 861.300 45,000 7,237,100 Charges for Service 1.673,000 429,000 22,000 29.764.700 2,657,300 40,000 34,586,000 Fines and Forfeitures 760,800 760,800 Miscellaneous 760,000 155,000 20,000 159,500 847,100 57,500 100,000 3,000 2102,100 Other Financing Sources 760,000 1.198,500 306,500 500,000 3,197,200 5,962,200 Total Revenues and Other Financing Sources 39,330,200 6.410,900 326,500 2,081.500 34,670,300 2.714,800 145,000 43,000 85.722,200 Beginning Fund Balances 13,913,300 7.448.464 1.830,942 9,259,196 20,862.754 5,973,998 3.411.700 1.266,855 63,967,209 Total Available Resources 53,243,500 13,859,364 $2157,442 $11,340,696 $55,533,054 $8,688.798 $3,556.700 $1.309,855 $149,689.409 Expenditures/Expenses General Government $ 7,296,200 $ $ $ $ $ 78,000 $ 63,300.00 $ $ 7.437,500 Security of Persons and Property: Planning 15,311.300 115,100 15.426,400 Police 8,885,100 223,000 9,108,100 Fire 2,158,600 2158,600 Physical Environment: Engineering 2,645,300 2645,300 Water utility 5,127,500 5,127,500 Sewer utility 9,920,200 9,920,200 Storm utility 2,274,600 2274,600 Solid Waste 8,846,600 8,846,600 Cemetery 672.100 672. 100 Commercial Retail 55,000 55,000 Transportation: Planning 40,000 40,000 Street 2,235,500 91.700 2327,200 Airport 758.400 758,400 Equip Rental 1,359,800 1.359,800 Economic Environment: Community Services 60,000 60,000 Planning & Community Developme 1,504,000 1.504,000 Housing & Community Developmer 483,000 483,000 Culture & Recreation: Planning 571.800 571.800 Parks & Recreation 4,877,300 32129 10.400 4,919,829 Golf Course 800,000 800,000 Debt Service: Principal 161.000 161.000 Interest 146,500 146,500 Capitalized Expenses 6,132000 1.650,323 10,637.400 808,000 19,227.723 Road & Street Construction 702000 702,000 Non Expenditures 200,000 200,000 other Uses/Transfers Out 811.000 1,000,000 10,000 800,000 144,000 30,000 2.795,000 Total Expenditures/Expenses and Other Uses 46,536,100 7,913,929 31 7,500 3,162,723 39,235,800 2,245,800 286,300 30,000 99.728,152 Ending Fund Balances 6.707.400 5,945,435 1.839,942 8,177,973 16,297,254 6,442,998 3,270.400 1.279,855 49,961.257 Total Fund Commitments & Fund Balances $53,243,500 $13,859,364 $ 2157,442 $11.340,696 $55,533,054 $ 8,688.798 $ 3,556.700 $ 1,309,855 $149,689.409 Page 15 2004 Final Budaet Section I: Budaet Summarv 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 in itself a major policy decision. 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. 2004 GENERAL FUND REVENUE Tax Revenue Charges for Service Shared Revenue Licenses & Permits Fines & Forfeits other Misc $0 $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 2004 GENERAL FUND EXPENDITURES Salaries & Wages other Charges Supplies Capital Outlays Interfund $0 $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 Page 16 2004 Final Budaet Section I: Budaet Summarv Revenue & Expense Summary: General Fund 2001 2002 2003 2003 2004 $ Adual Adual Adj Budget Est Adual Budget Change Revenues: Beginning Balance $ 15,288,352 $ 17,279,327 $ 15,676,552 $15,676,552 $13,913,300 $ (1,763,252) Tax Revenue 32,812,677 31,295,717 31,082,020 32,077,900 32,638,000 1,555,980 Licenses & Permits 1,120,433 973,4 10 914,100 1 ,053,300 940,000 25,900 state/County Shared 2,059,441 2,046,809 1 ,566,100 1,937,867 1,798,400 232,300 Charges For Services 1 ,502,199 1,409,783 1 ,597,500 1,890,600 1,673,000 75,500 Fines & Forfeits 623,427 763,839 652,800 828,900 760,800 108,000 Miscellaneous 1,1 01,953 682,470 688,400 679,750 760,000 71,600 Other Financing Sources 847,313 852,511 2,920,400 1 ,135,000 760,000 (2,160,400) Total Revenues $ 55,355,795 $ 55,303,866 $ 55,097,872 $ 55,279,869 $ 53,243,500 $ (1,854,372) Expenditures: Salaries & Wages $ 18,739,440 $ 20,309,384 $ 22,602,190 $20,904,482 $ 23,404,800 $ 802,61 0 Benefits 4,183,366 4,668,887 6,287,373 5,878,970 6,552,600 265,227 Supplies 1,364,978 1,245,080 1,624,130 1,519,730 1,544,800 (79,330) Other Charges 5,457,295 5,986,021 8,703,577 8,324,577 8,155,100 (548,477) Inter-Governmental 6,269,114 5,166,758 4,128,205 2,263,805 3,345,700 (782,505) Capital Outlays 941,694 1,212,790 1,775,820 1,134,120 1,773,200 (2,620) Debt Service: Principal 134,000 134,000 139,000 5,000 Debt Service: Interest 117,000 117,000 111,1 00 (5,900) Interfund Services 1,120,581 1,038,394 1,089,885 1,089,885 1 ,509,800 419,915 Total Expenditures 38,076,468 39,627,314 46,462,180 41,366,569 46,536,100 73,920 Ending Fund Balance 17,279,327 15,676,552 8,635,692 13,913,300 6,707,400 (1,928,292) Total $ 55,355,795 $ 55,303,866 $ 55,097,872 $ 55,279,869 $ 53,243,500 $ (1,854,372) Page 17 2004 Final Budaet Section I: Budaet Summarv 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 services. 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 currently being given careful consideration are the processing of on-line payments and automated meter reading technology. 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. As seen in the following graph the number of employees per 1,000 citizens has been reduced in recent years. This is due in part to revenue restrictions, and to improved operations. A Court Collections Clerk was the only new position added in the 2004 budget. Population vs Staff Levels 1995 - 2004 450 400 350 300 12.00 c .Q 9.00 Õ -s Q 0 (L 0 0 6.00 c:: ~ (¡J (L ê 3.00 ,g '8 (L 0.00 ê ,g 250 ~ 200 w f- LL 150 100 50 o 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 ~FTE 364 383 386 399 411 424 428 438 -Stoff/Pop 10.41 10.88 10.69 10.87 10.98 10.88 10.18 9.96 447 448 9.94 9.88 Page 18 2004 Final Budaet Section I: Budaet Summarv Mayor 2 2 2 2 3 3 3 3 4 4 * Human Resources 5 6 6 6 6 6 6 7 7 7 Municipal Court 6 7 7 7 9 10 11 12 12 13 +1 Finance 18 18 19 20 25 25 26 27 28 28 Legal 9 9 9 10 11 13 13 13 13 13 Planning 13 14 14 14 12 12 12 13 31 31 Police 97 100 103 103 107 110 112 114 115 115 Fire 71 74 74 76 76 78 78 81 81 81 Public Works 47 54 55 56 58 62 62 62 48 49 +1 Parks & Rec. 29 30 30 33 34 34 34 35 37 37 street 11 11 11 13 13 13 13 13 13 13 Water 14 14 13 13 13 14 14 14 16 16 Sewer 6 6 6 6 6 7 7 7 7 6 -1 Storm Drainage 7 7 7 7 7 7 7 7 7 7 Solid Waste 6 6 6 6 6 6 6 6 2 2 Airport 5 5 5 5 4 3 3 3 3 3 Cemetery 6 6 6 7 7 7 7 7 7 7 Golf Course 5 5 5 6 6 6 6 6 6 6 Equip. Rental 7 9 8 9 8 8 8 8 10 10 TOTAL 364 383 386 399 411 424 428 438 447 448 +1 Chanqes in 2003 throuqh 2004: Finance: In 2003 a reorganization eliminated the Assistant Finance Director and Buyer positions and created the Accounting Manager and Financial Planning Manager positions. Sewer/Public Works: The Storm/Sewer Supervisor position was eliminated and an M & 0 Operations Manager was created. Court: A Court Collections Clerk 1.00 FTE was added during the 2004 Budget process. ( HE - Full-time Equivalent) *Does not include seven Council positions. Page 19 2004 Final Budaet Section I: Budaet Summarv Page 20