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Resolution 14225CITY OF ALAMEDA RESOLUTION NO. 14225 APPROVING AND ADOPTING THE OPERATING BUDGET AND CAPITAL IMPROVEMENTS AND APPROPRIATING CERTAIN MONEYS FOR THE EXPENDITURES PROVIDED IN FISCAL YEAR 2008 -09 AND ESTABLISHING AN OTHER POST EMPLOYMENT BENEFIT (OPEB) PLAN ��. WHEREAS, there has been submitted to and filed with this Council at this meeting, a budget representing a financial plan for conducting the affairs of the City of Alameda for the Fiscal Year beginning July 1, 2008, and ending June 30, 2009, attached hereto as Exhibit A; and 2 a. WHEREAS, it is the intention of the City Council to waive the Payment in Lieu of Taxes (PILOT) payable by the Housing Authority of the City of Alameda; and WHEREAS, the City Council has received the Other Post Employment Benefits Actuarial Valuation Study as of January 1, 2607, and adopts the following plan for its implementation: • It is the goal of the City Council to provide compensation which recognizes the service of its employees within the financial abilities of the City to meet those obligations over the long term. • It is the goal of the City council to achieve over time full funding of the retiree health benefits through continuous review of the benefit plan, the costs of the plan and prudent use of an Internal Revenue Code Section 115 Trust • It is the goal of the City Council to include in each budget the costs of required actuarial studies and the costs of the Annual Required Contribution (ARC) to the extent that resources are available; and • WHEREAS, as of June 30 each fiscal year funds that add to the fund balance of the City's General Fund will be reviewed and those available to be allocated as a contribution towards the Other Post Employment Benefits unfunded liability will be appropriated to an Internal Revenue Code Section 115 Irrevocable Trust until such time as sources become available to increase the funding; and WHEREAS, the City Council has considered this spending plan. NOW, THEREFORE, BE IT RESOLVED by the Council of the City of Alameda that said budget as submitted to this Council at this meeting, and each and every part thereof, be, and the same is hereby approved and adopted as the Operating Budget and Capital Improvement Budget for the City of Alameda for the Fiscal Year 2008- 2009, and that the expenditure of the various sums of money therein provided to be spent for salaries and wages, maintenance and operation, capital outlay and capital improvements by each department therein listed in detail are hereby approved and authorized in total as the appropriations for the Fiscal Year ending June 30, 2009. BE IT FURTHER RESOLVED by the Council of the City of Alameda that the Payment in Lieu of Taxes (PILOT) payable by the Housing Authority of the City of Alameda is hereby waived and not payable. BE IT FURTHER RESOLVED by the Council of the City of Alameda that the Other Post Employment Benefit Plan is herby adopted. Budget Profile - All Funds Fiscal Year 2008 -2009 General Fund $ 75,894,897 35.5% Special Revenue Fund Group: $ 63,505,777 29.7% Police /Fire Const. Impact 46,148 Const Improvement Fund 850,000 CIC -WECIP ' 2,882,315 2003 CIC Tax Allo 2003A1 2003 CIC Tax Allo 2003A2 - 2003 CIC Tax Allo 2003B CIC -WECIP Housing 1,306,760 CIC -BWIP 1,287,752 CIC -BWIP Housing 1,023,349 CIC -BWIP Hsg 2002 Bond Proceeds 535,550 CIC- Housing In -Lieu Fee 684,253 AUSD Housing Fund 1,750,000 CIC -APIP 126,870 CIC -APIP Housing 91,675 Planning & Building Services 4,205,027 Alameda City Library Fund 3,287,824 Gas Tax Fund 1,170,000 XIXB Trans Improvement Fund Traffic Safety Fund 150,000 County Measure B Fund Measure B - Local St & Rd 1,064,000 Measure B - Bicycle Ped Imp 250,000 Measure B - Transbay Ferry 850,000 Measure B - Para Transit - Measure B - Capital Projects Measure B - Transp Sr & Disab Tidelands Fund 109,583 Narcotics Asset Seizure Dwelling Unit Fund 215,000 Parking In -Lieu Fund Parking Meter Fund 457,622 Civic Center Garage 250,000 TSM/TDM Fund - Commercial Revitalization 1,545 Theatre Project/Parking Garage Home Fund 303,504 CDBG 1,909,351 Budget Profile - All Funds Fiscal Year 2008 -2009 Home Repymt Fund Rehab Repayment Fund 327,065 FISC Lease Revenue Fund 619,000 FISC - Catellus 11,868,690 FISC - Catellus Ph II 450,000 FISC - Catel /ProLogis Ala Landing 4,428,154 Housg Developmt -HA Reimb HA Section 8 Projects Affordable Housing 361,051 Human Services 61,200 CHRPO /LEAD Garbage Subcharge Fund 110,000 Curbside Recycling 100,000 Waste Reduction Surcharge 1,072,137 City Waste Management Program 73,600 Island City Maint 84 -2 Island City Maint 84 -2 Z1 6,800 Island City Maint 84 -2 Z2 27,350 Island City Maint 84 -2 Z3 24,350 Island City Maint 84 -2 Z4 80,617 Island City Maint 84 -2 Z5 830,000 Island City Maint 84 -2 Z6 674,564 Island City Maint 84 -2 Z7 38,300 Marina Cove Maint Dist 01 -1 191,596 Reserve Marina Cove 01 -01 - Bayport AD 03 -1 453,500 Athletic Fund 2,102,311 Public Art Fund Historical Advisory Board Sr Citizen Transportation 161,800 Alameda Reuse & Redevelop 14,635,565 Dike Maintenance Fund Capital Project Fund Group: $ 28,088,722 13.1% Waste Water Capital Reserve Capital Improvement Proj. 23,661,000 FISC Catellus Traffic Fee - Marina Village A.D. 89 -1 H.B.I. 92 -1 Assessmt Dist Library Construction Fund Open Space Improvement Fund 2003 AP Rev Bond Project Fund Budget Profile - All Funds Fiscal Year 2008 -2009 CDF -WE Traffic Safety CDF -WE Parks & Rec CDF -WE Public Facilities CDF -WE Public Safety CDF -NW Traffic Safety CDF -NW Park & Recreation CDF -NW Public Safety CDF -NW Public Safety CDF -CEE Traffic Safety CDF -CEE Parks & Recreation CDF -CEE Public Facilities CDF -CEE Public Safety CDF -BF Traffic Safety CDF -BF Parks & Recreation CDF -BF Public Facilities CDF- BFPublic Safety Transportation Impmt. Fund Urban Runoff CFD #1 Harbor Bay CFD #2 Paragon Gateway 4,427,722 Debt Service Fund Group: $ 7,522,086 3.5% Debt Svc -1990 Police Bldg 46,148 Debt Svc - Library/Golf Proj 121,193 Debt Svc - Library Bond 2003 670,325 Debt Svc -HUD 108 Ln- Parking/Theatre 231,517 Debt Svc -Debt Sery CIC Tx All Bd - Debt Svc -CIC Sub Bond 814,882 Debt Svc -Refin CityHall 2002 827,338 Debt Svc 2003 Tax Allo Refd BWIP 1,263,769 Debt Svc 2003 CIC Tax Alloc Bd 2,746,914 Debt Svc 2003 AP Rev Bond 800,000 Enterprise Fund Group: $ 16,189,671 7.6% Golf Course Fund 5,024,585 Sewer Service Fund 7,602,801 Ferry Service Fund 433,748 East End Ferry 1,010,960 West End Ferry 2,117,577 Internal Service Fund Group: $ 8,773,483 4.1% Central Stores Fund Central Garage Fund Techology Sery Fund 1,192,132 Worker's Comp Self lnsur 3,147,080 Risk Management Fund 2,245,231 Unemployment Insurance 60,000 Post Employment Fund 2,129,040 Budget Profile - All Funds Fiscal Year 2008 -2009 Trust & Agency Fund Group: Debt Svc for 508 84 -3A Debt Svc for 510 84 -3B Police /Fire Pension 1079 2,808,000 Police /Fire Pension 1082 41,000 Debt Svc for 512 89 -1 3,226,953 Debt Svc for 513 92 -1 1998 Revenue Bond Debt Fd 2,765,515 1999 Revenue Bond Debt Fd 3,226,953 Assessment District CFD #1 1,604,441 Assessment District CFD#2 177,735 $ 13,850,597 6.5% Total All Funds $ 213,825,234 100.0% Memo only: Housing Authority Alameda Power & Telecom (pre - final) All Inclusive Total $ 27,113,845 68,304,784 $ 309,243,863 I, the undersigned, hereby certify that the foregoing Resolution was duly and regularly adopted and passed by the Council of the City of Alameda during the Special Joint Meeting of the City Council, Alameda Public Financing Authority, Alameda Reuse and Redevelopment Authority and the Community Improvement Commission on the 17th day of June, 2008, by the following vote to wit: AYES: Councilmembers deHaan, Gilmore, Matarrese, Tam and Mayor Johnson - 5. NOES: None. ABSENT: None. ABSTENTIONS: None. IN WITNESS, WHEREOF, I have hereunto set my hand and affixed the official seal of said City this 18th day of June, 2008. t-ai-v- Lara Weisiger, City CI City of Ala