HomeMy WebLinkAbout03/06/2017Council Work Session
March 6, 2017
Time indicated below
Harold E. Getty Council Chambers
Roll Call.
Approval of Agenda, as proposed or amended.
3:55 P.M. Discussion of FY 18 budget.
Submitted By: Michelle Weidner, Chief Financial Officer
ADJOURNMENT
Kelley Felchle
City Clerk
CITY OF WATERLOO
Council Communication
Discussion of FY 18 budget.
City Council Meeting: 3/6/2017
Prepared: 3/1/2017
REVIEWERS:
Department Reviewer Action Date
t"unaince ➢-0,ven, Q..,eAnn. Approved 3/1/201.7 3:23 PM
SUBJECT:
Submitted by:
Recommended Action:
Summary Statement:
Expenditure Required:
Source of Funds:
Policy Issue:
Alternative:
Background Information:
Discussion of FY 18 budget.
Submitted By: Michelle Weidner, Chief Financial Officer
2016/2017 CITY TAX RATES
DEPARTMENT OF MANAGEMENT - LOCAL BUDGET DIVISION
LARGEST 15 CITIES RANKED BY POPULATION
POPULATION
RANKING
TAXABLE VALUE
2010 JANUARY 1, 2015 VALUATION
CENSUS REGULAR W G&E RANKING AGLAND
TOTAL
REGULAR LEVY
W/O AG RANKII
1DES
MOINES
203,433
6,840,954,151
1
5,944,440
16.92000
3
2CEDAR
RAPIDS
126,326
6,012,512,982
2
6,474,178
15.21621
7
3
DAVENPORT
99,685
4,022,766,219
4
15,439,787
16.78000
4
4SIOUX
CITY
82,684
2,495,210,550
10
4,361,173
16.06708
6
5
WATERLOO
68,406
2,253,084,844
12
12,328,802
17.60522
2
6IOWA
CITY
67,862
3,347,028,340
5
1,706,955
16.58305
5
7COUNCIL
BLUFFS
62,230
2,547,695,493
9
10,212,746
17.75000
1
8AMES
58,965
2,603,065,698
8
1,648,505
10.37327
14
9DUBUQUE
57,637
2,358,056,508
11
2,944,944
11.16739
13
10WEST
DES MOINES
56,609
4,324,075,301
3
6,129,267
12.00000
10
11ANKENY
45,582
2,667,877,529
6
3,458,535
11.75000
11
12URBANDALE
39,463
2,629,574,805
7
3,247,998
9.92000
15
13CEDAR
FALLS
39,260
1,574,489,248
14
5,807,960
11.21967
12
14
MARION
34,768
1,393,433,278
15
3,164,617
13.82108
8
15
BETTENDORF
33,217
2,101,207,268
13
4,162,430
12.55000
9
3/6/2017 3:32 PM
City of Waterloo
FYE2018 Budget
Sample Property Tax Collections and Property Tax Changes (Amounts and Percentages)
FYE2018 FYE2017 FYE2016 FYE2015
Residential Rollback 56.9391% 55.6259% 55.7335% 54.4002%
Commercial Rollback 90.0000% 90.0000% 90.0000% 95.0000%
Multi -Residential 82.5000% 86.2500% 90.0000% 95.0000%
Total Budgeted Property Tax Collections 40,429,806 40,151,726 40,887,709
State Commercial/Industrial Rollback Replacement 1,717,581 1,811,854 816,902
Total Property Taxes and Rollback Replacement Funds 42,147,387 41,963,580 41,704,611
Monthly Monthly Monthly
Net Property Increase Increase Increase
Tax Increase % Increase (Decrease) (Decrease) (Decrease)
Property Tax Collections (Decrease) This State Comm % Increase (Decrease) Residential Commercial Industrial
Increase (Decrease) from Property Tax % Increase Level from Rollback (Decrease) Commercial ($100,000 ($500,000 ($1,000,000
FYE2017 Collections (Decrease) Add'I Rept Funds Residential & Industrial Levy Rate Home) Property) Property)
Option 1 - Base Level Requests -
Base level includes personnel changes only and use of $500,000 general fund balance
522,026 40,951,832 1.29% (1,061,416) 1,737,297 1.95% -0.40% $ 17.53487 $ 1.59 $ (2.64) $ (5.28)
Option 2 - Include Additional Requests -
Additional Request level includes revenue changes, other expense changes, use of $500,000 general fund balance
1,583,442 42,013,248 3.92% N/A 1,781,302 4.64% 2.23% $ 17.99789 $ 3.79 $ 14.73 $ 29.45
Option 3 - Council Option A -
Includes changes on Council Option A worksheet and use of $500,000 general fund balance
1,534,018 41,963,824 3.79% (49,424) 1,779,192 4.52% 2.11% $ 17.97633 $ 3.69 $ 13.92 $ 27.83
Option 4 - Council Option B -
Includes changes on Council Option B worksheet and use of $500,000 general fund balance
467,650 40,897,456 1.16% (1,115,792) 1,733,668 1.81% -0.53% $ 17.51115 $ 1.48 $ (3.53) $ (7.06)
Option 5 - Council Option C -
Includes changes on Council Option C worksheet and use of $500,000 general fund balance
1,480,370 41,910,176 3.66% (103,072) 1,776,902 4.38% 1.98% $ 17.95293 $ 3.58 $ 13.04 $ 26.08
Option 6 - Prior Year Levy Rate
Would need reductions from Additional Level of $937.500 (unidentified)
684,326 41,114,132 1.69% (899,116) 1,742,918 2.36% 0.00% $ 17.60522 $ 1.93 $ 0.00 $ 0.00
Option 7 - No Change in Residential Taxes
Would need reductions from Additional Level of $1,910,000 (unidentified)
(248,357) 40,181,449 -0.61% (1,831,799) 1,703,101 0.00% -2.31% $ 17.19881 $ (0.00) $ (15.24) $ (30.48)
Rate Impacts FYE18.xlsx Rate Impacts Mar 6 Page 1 of 1
K:\USERS\MICHELLE-W\Budget FYE18\Council Options \Council Options FYE18 Budget.xlsx Option A
3/6/2017 3:32 PM
Page 1 of 4
A B
C
D E
F G
H
I
1
City of Waterloo
1 Cent on the Levy Equals
$ 22,924
2
FYE18 Budget
3
Council Option A:
4
Increase
Increase
5
(Decrease)
Increase
(Decrease) in
Increase
6
in Cost
(Decrease)
Cost from
(Decrease)
7
from Base
in
Add'I Needs
in
8
Explanation
Budget
Levy Rate
Budget
Levy Rate
9
GENERAL FUND:
10
11
1. Human Resources
Fund director position
-
-
12
13
2. Library
Additional materials
25,000
0.01091
25,000
0.01091
14
15
3. Central Garage
Additional mechanic
83,552
0.03645
-
-
16
17
4. Fire
If fund mechanic, don't need to
18
fund additional amount for oil
-
-
(8,000)
(0.00349)
19
20
5. Fire
Fund balance of fire fighter
21
position previously funded with
22
SAFER grant
59,211
0.02583
-
-
23
24
6. Fire
Additional fire fighter
89,108
0.03887
89,108
0.03887
25
26
7. Fire
Additional fire fighter
89,108
0.03887
89,108
0.03887
27
28
8. Leisure Services
Staff re -organization
29
General fund tax levy impact
30,000
0.01309
30
Road Use Tax fund tax levy impact
-
-
(30,000)
(0.01309)
31
32
9. Finance
Fund 2 vacant positions
-
-
-
-
33
34
10. Cultural & Arts
If National Endowment for the
35
Arts de -funded, provide additional
36
Funding
-
-
13,000
0.00567
K:\USERS\MICHELLE-W\Budget FYE18\Council Options \Council Options FYE18 Budget.xlsx Option A
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K:\USERS\MICHELLE-W\Budget FYE18\Council Options \Council Options FYE18 Budget.xlsx Option A
3/6/2017 3:32 PM
Page 2 of 4
A B
C
D E F G
H
I
1
City of Waterloo
1 Cent on the Levy Equals
$ 22,924
2
FYE18 Budget
3
Council Option A:
4
Increase
Increase
5
(Decrease) Increase
(Decrease) in
Increase
6
in Cost (Decrease)
Cost from
(Decrease)
7
from Base in
Add'I Needs
in
8
Explanation
Budget Levy Rate
Budget
Levy Rate
37
38
11. Parking
No increase in tax funding
- -
(44,750)
(0.01952)
39
Increase franchise fee
40
12. rate
0.25%
(215,000) (0.09379)
(215,000)
(0.09379)
41
42
Total General Fund
130,979 0.05714
(51,534)
(0.02248)
K:\USERS\MICHELLE-W\Budget FYE18\Council Options \Council Options FYE18 Budget.xlsx Option A
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Page 2 of 4
A
B
C
D
E
F
G
H
1
2
3
4
5
6
7
8
43
44
45
46
47
City of Waterloo
FYE18 Budget
Council Option A:
ROAD USE TAX:
13. Engineering
48
49
14. Leisure Services
50
51
52
53
54
55
56
57
SANITATION:
Explanation
1 Cent on the Levy Equals $ 22,924
Increase Increase
(Decrease) Increase (Decrease) in Increase
in Cost (Decrease) Cost from (Decrease)
from Base in Add'I Needs in
Budget Levy Rate Budget Levy Rate
Increase permit fees - 76,800
Right -of -Way Chargebacks 30,000
Total Road Use Tax Fund 106,800
15. Code Enforcement Increase part-time position to
full-time
58
59
60
61
62
63
64
SEWER:
16. Sewer
Total Sanitation Fund
60,565 60,565
60,565 60,565
Hire 4 seasonal workers 80,700
65
66
67
68
69
Total Sewer Fund 80,700
K:\USERS\MICHELLE-W\Budget FYE18\Council Options\Council Options FYE18 Budget.xlsx Option A
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K:\USERS\MICHELLE-W\Budget FYE18\Council Options\Council Options FYE18 Budget.xlsx Option A
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Page 4 of 4
A B C D
City of Waterloo
FYE18 Budget
Council Option A:
E F G_
1 Cent on the Levy Equals
Increase
H
$ 22,924
Increase
I
1
2
3
4
5
(Decrease)
Increase
(Decrease) in
Increase
6
in Cost
(Decrease)
Cost from
(Decrease)
7
from Base
in
Add') Needs
in
8
Explanation
Budget
Levy Rate
Budget
Levy Rate
70
CAPITAL IMPROVEMENT PROGRAM:
71
72
17. Planning Add funding for Historic District
73
Surveys for Church Row and Triangle
74
neighborhoods
25,000
75
76
18. Traffic Add funding for Park to Park
25,000
77
78
79
Total Capital Improvement Fund
-
50,000
K:\USERS\MICHELLE-W\Budget FYE18\Council Options\Council Options FYE18 Budget.xlsx Option A
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Page 4 of 4
K:\USERS\MICHELLE-W\Budget FYE18\Council Options\Council Options FYE18 Budget.xlsx Option B
3/6/2017 3:32 PM
Page 1 of 1
A B
C
D E
F G
H
I
1
City of Waterloo
1 Cent on the Levy Equals
$ 22,924
2
FYE18 Budget
3
Council Option B:
4
5
Increase
Increase
6
(Decrease)
Increase
(Decrease) in
Increase
7
in Cost
(Decrease)
Cost from
(Decrease)
8
from Base
in
Add'I Needs
in
9
Explanation
Budget
Levy Rate
Budget
Levy Rate
10
GENERAL FUND:
11
12
1. All general fund depts
Reduce travel by 50%
(78,475)
(0.03423)
(80,975)
(0.03532)
13
14
2. All general fund depts
Reduce overtime by 10%
(50,458)
(0.02201)
(50,458)
(0.02201)
15
16
3. All general fund depts
Reduce dues and memberships by 50%
(24,075)
(0.01050)
(24,454)
(0.01067)
17
18
4. Finance
Don't fill 2 vacant positions
(184,195)
(0.08035)
(184,195)
(0.08035)
19
20
5. Human Resources
Don't fill vacant director position
(138,594)
(0.06046)
(138,594)
(0.06046)
21
22
6. Cultural & Arts
Don't fill vacant Visitor Services Manager
(21,285)
(0.00929)
(21,285)
(0.00929)
23
24
7. Leisure Services
Staff re -organization
25
General fund tax levy impact
26
Road Use Tax fund tax levy impact
-
27
28
8. Library
Don't fund vacant positions
(111,530)
(0.04865)
(111,530)
(0.04865)
29
30
9. Police
Don't fill vacant position
(82,903)
(0.03616)
(82,903)
(0.03616)
31
32
10. Emergency Levy
Reduce by 50% - costs unidentified
(322,681)
(0.14076)
(322,681)
(0.14076)
33
34
11. All General fund departme Freeze nonbargaining pay
(146,351)
(0.06384)
(146,351)
(0.06384)
35
36
Total General Fund
(1460,547)
(0.50625)
(1,163,426)
(0.50751)
K:\USERS\MICHELLE-W\Budget FYE18\Council Options\Council Options FYE18 Budget.xlsx Option B
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Page 1 of 1
K:\USERS\MICHELLE-W\Budget FYE18\Council Options\Council Options FYE18 Budget.xlsx Option C
3/6/2017 3:33 PM
Page 1 of 2
A B
C
_D
E F G
H
I
1
City of Waterloo
1 Cent on the Levy Equals
$ 22,924
2
FYE18 Budget
3
Council Option C:
4
Increase
Increase
5
(Decrease) Increase
(Decrease) in
Increase
6
in Cost (Decrease)
Cost from
(Decrease)
7
from Base in
Add'I Needs
in
8
Explanation
Budget Levy Rate
Budget
Levy Rate
9
GENERAL FUND:
10
11
1. Human Resources
Fund director position
-
-
12
13
2. Central Garage
Additional mechanic
83,552 0.03645
-
-
14
15
3. Fire
If fund mechanic, fund $4,000
16
for outsourcing oil service
4,000 0.00174
(4,000)
(0.00174)
17
18
4. Fire
Fund balance of fire fighter
19
position previously funded with
20
SAFER grant
59,211 0.02583
-
-
21
22
5. Leisure Services
Staff re -organization
23
General fund tax levy impact
30,000
0.01309
24
Road Use Tax fund tax levy impact
- -
(30,000)
(0.01309)
25
26
6. Airport
Don't fund additional requests
-
(86,768)
27
28
7. Citywide
Emerging Leaders training
10,000 0.00436
10,000
0.00436
29
30
8. Finance
Fund 2 vacant positions
- -
-
-
31
32
9. Communications Mgr
Increase to 29 hours per week
18,046 0.00787
18,046
0.00787
33
34
10. Parking
No increase in tax funding
- -
(44,750)
(0.01952)
35
36
Total General Fund
174,809 0.07625
(107,472)
(0.00903)
K:\USERS\MICHELLE-W\Budget FYE18\Council Options\Council Options FYE18 Budget.xlsx Option C
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Page 1 of 2
K:\USERS\MICHELLE-W\Budget FYE18\Council Options\Council Options FYE18 Budget.xlsx Option C
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Page 2 of 2
A / B
C
D E
F G
H
I
1
City of Waterloo
1 Cent on the Levy Equals
$ 22,924
2
FYE18 Budget
3
Council Option C:
4
Increase
Increase
5
(Decrease)
Increase
(Decrease) in
Increase
6
in Cost
(Decrease)
Cost from
(Decrease)
7
from Base
in
Add'I Needs
in
8
Explanation
Budget
Levy Rate
Budget
Levy Rate
37
38
ROAD USE TAX:
39
40
11. Engineering
Increase permit fees
76,800
76,800
41
42
12. Leisure Services
Right -of -Way Chargebacks
30,000
43
44
Total Road Use Tax Fund
76,800
-
106,800
45
46
47
SEWER:
48
49
13. Sewer
Hire 4 seasonal workers
80,700
-
50
51
Total Sewer Fund
80,700
52
_
53
54
CAPITAL IMPROVEMENT PROGRAM:
55
56
14. Planning
Add funding for Historic District
57
Surveys for Church Row and Triangle
58
neighborhoods
25,000
59
60
15. Traffic
Add funding for Park to Park
25,000
61
62
Total Capital Improvement Fund
-
50,000
K:\USERS\MICHELLE-W\Budget FYE18\Council Options\Council Options FYE18 Budget.xlsx Option C
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