2016 Readoption BUDGET OVERVIEW 1
CHALLENGES FOR THE GENERAL FUND $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $- 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Revenues Expenses 2
CHALLENGES IN GF STRUCTURE GF Fund nd Bal $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $- 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 GF Fund Bal 3
SOURCES OF FUNDING $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $- 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Taxes Lic. & Permits Intergovt. Charges for Srvs Fines & Forfeit. Misc. Rev. 4
$18,000,000 SOURCES OF TAXES $16,000,000 $14,000,000 $12,000,000 Property Taxes are 75% of General Fund $10,000,000 taxes collected. $8,000,000 This revenue source may $6,000,000 only increase by 1% per year. $4,000,000 $2,000,000 $- 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Property Tax Sales Tax Franchise Gambling Priv. Timber Tax 5
SUSTAINABLE VS. DEVELOPMENT $25,000,000 14% 16% 15% 13% $20,000,000 13% 14% 11% 9% 11% 10% 10% 8% $15,000,000 $10,000,000 $5,000,000 $- 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Base Revenue Growth Dependent 6
RATIO OF LABOR TO OPERATING COSTS 76% 75% 74% 73% 72% 71% 70% 69% 68% 2011 2012 2013 2014 2015 2016 7
SERVICE COST PER CAPITA $900 $800 $700 $600 $500 $400 $300 $200 $100 $0 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 8
NUMBER OF CITIZENS PER FTE 125 120 Washougal Fire Employees added 115 110 105 100 95 90 2009 2010 2011 2012 2013 2014 2015 2016 9
GROWTH IN EXPENDITURES $25,000,000 $20,000,000 Transfers Capital $15,000,000 Intergovt. Services $10,000,000 Supplies Benefits $5,000,000 Salaries $- 2011 2012 2013 2014 2015 2016 10
NUMBER OF FTE 250 195 195 190 200 175 174 176 150 100 50 0 2011 2012 2013 2014 2015 2016 Fire 41 41 44 53 54 54 Comm Dev 19.8 19.8 18.8 18.8 19.8 19.8 Police 31.4 31.5 31.5 31.5 32.5 32.5 Public Works 45.1 45.5 45.6 47.1 48.1 48.1 Parks 8.15 8.17 7.46 7.13 7.1 7.1 Library 15.1 14.39 14.78 14.33 14.3 14.3 Finance 7.8 7.8 7.8 9 9 9 Adm. Srv. 5 4 4 5.6 6.6 6.6 Judicial 1 1 1 Executive 2 2 2 2.4 2.4 2.4 11
FTE AND SEASONAL WORKERS 300 FTEs Seasonal 250 No Pool Seasonals 200 150 100 50 0 2011 2012 2013 2014 2015 2016 12
PAYROLL INCREASES $12,000,000 $10,000,000 $8,000,000 Salaries $6,000,000 Benefits $4,000,000 $2,000,000 $- 2011 2012 2013 2014 2015 2016 13
COST OF LIVING INCREASES COLA by Employee Group Group 2011 2012 2013 2014 2015 2016 Total Non-Rep 0.00% 1.00% 0.00% 3.00% 2.50% 2.50% projected 9.00% AFCSME 0.00% 1.00% 0.50% 3.00% 2.50% 2.50% 9.50% OPEIU 0.00% 1.00% 0.50% 3.00% 2.60% 2.00% 9.10% CPOA 0.00% 1.00% 0.00% 2.70% 4.00% 1.80% 9.50% IAFF* 0.00% 1.00% 0.00% 3.50% 3.00% 3.00% 10.50% CPEA 0.00% 1.00% 0.50% 3.00% 2.50% 2.50% 9.50% IAFF * In 2014, there was an adjustment to reflect the decompressing of the pay schedule created by merger ILA as well as an adjustment to reinstitute a 20% differential distributed evenly across the six steps. Additionally, all employees in the bargaining unit received a 1.25% increase in base pay. This overall equated to a wage increase between 3% and 4% depending on step - 3.5% is used as an average. 14
EMPLOYER SHARE PENSION COSTS INCREASES PERS 1/2/3 increased 5.87% over 5 years - 117 employees LEOFF 2 remained stable over 5 years 78 employees 15
MEDICAL PLAN INCREASES # Employees 2011 2012 2013 2014 2015 2016 Total Regence 65% 11.00% 11.00% 6.00% 0.00% 5.00% 5.00% 38.00% Kaiser 35% 17.40% 6.20% 5.09% 5.94% 6.30% 4.90% projected 45.83% -1.2% 6.60% Note: 2014/2015 Kaiser rates reflect bargaining units settling contract with higher deductible plans. 16
COST OF AVERAGE POLICE EMPLOYEE 2009 2015 Police Officer Police Officer Salary = $86,759* 12.26% Salary = $ 77,282 Overtime= $ 2,804 Overtime=$ 2,049 LEOFF = $ 4,710 17.29% LEOFF = $ 4,016 Benefits = $30,148 30.71% Benefits= $ 23,064 Total $126,469 18.85% Total $106,411 Includes Prem. Pay 1%, Education Incentive 3%, Master Patrol Officer 6.5% and Specialty Pay 1.5% 17
COST OF AVERAGE ENGINEER 2009 2015 Engineer Engineer Salary = $ 57,297 Salary = $76,220 33.0% Overtime=$ 0 Overtime= $ 0 PERS III = $ 3,893 PERS III = $ 7,756 99.2% Benefits= $ 18,786 Benefits = $23,151 23.2% Total $79,976 Total $107,127 33.9% 18
PRESSURES IN BOTH DIRECTIONS REVENUES EXPENDITURES Property Tax Employee needs Limitations COLAs and Healthcare Lack of Commercial costs continue to Activity increase Shared Revenue Pension Costs growing Declining Debt service gaps Fees are subsidized ER&R rates not at costs 19
SIMPLE MATH Revenues on average are increasing 2.9% annually Expenditures on average are increasing 5% annually Fund Balance has declined on average 6% annually 20
STRATEGIES IMPLEMENTED Use of seasonal help – Parks and Public Works Cost sharing with partners – Fire and EMS, Municipal Court Restructuring – Administrative Services, Finance, Community Development, Engineering Use of Technology – Police, Building, Finance, Parks and Recreation, City-wide Budget changes including biennial budget, limiting supplemental budget adjustments, baseline budget with decision packages Revisiting financial policies and updating to Best Practicies 21
OTHER PRESSURES 22
PROGRAMS SUBSIDIZED Streets Preservation Maintenance Parks and Recreation Swimming Pool and Programming Recreation Programming Cemetery Maintenance Record Keeping Debt Debt Service for Street Projects, Fire, and Parks 23
STREETS GENERAL FUND SUPPORT $2,500,000 Use of Banked Capacity $2,000,000 $1,500,000 $1,000,000 $500,000 $- 2009 2010 2011 2012 2013 2014 2015 2016 24
$200,000 SWIMMING Revenues $180,000 POOL Expenses SUPPORT $160,000 $140,000 2009 $58,802 2010 $79,464 $120,000 2011 $35,809 $100,000 2012 $48,297 2013 $27,404 $80,000 2014 $32,578 2015 $68,819 * $60,000 * N o t a l l e x p e n s e s a c c o u n t e d f o r a t t h i s $40,000 t i m e $20,000 $- 2009 2010 2011 2012 2013 2014 2015 25
CEMETERY SUBSIDY $140,000 $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 $- 2011 2012 2013 2014 2015 2016 26
GROWING CITY – INVESTING IN INFRASTRUCTURE $18,000,000 $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 GO Bonds Govt. Loans 27
NUGA REVENUES VS. EXPENDITURES $2,500,000 Revenues include Property Taxes and State-Shared $2,000,000 Expenditures are cost of $1,500,000 services per capita at Revenues current service levels with modest inflation and Expenditures $1,000,000 population based on housing growth $500,000 $- 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 28
Budget Overview & Forecast – September Capital - September • Property Taxes Revenue Budget – • Fee Schedule September • Equipment Rental & Replacement Recommended Budget – October • Public Hearings Public Input – Nov • Property Tax Resolutions Budget Approval • Fee Schedule Dec BUDGET PROCESS 29
Recommend
More recommend
