2007-06-19 Joint 3-B Budget HandoutCity of Alameda
Proposed Budget
Fiscal Year 2008
Bayport Park, Up and Running
Washington Park Recreation Building, Installed
Downtown Parking Garage & Theater Restoration. Under Construction
city of Alameda California
June 19, 2007
Honorable Mayor and Councilmembers:
Subject: Transmittal of the City of Alameda's Budget for Fiscal Year 2007-2008 for
Operations and Capital Improvements
am pleased to provide the City of Alameda's Budget for Fiscal Year 2007-2008, which was
designed to address the challenges and opportunities the City will face in the corning year. This
budget reflects the second year plan of the two-year budget that was approved by Council in July
2006, with some modest updates and adjustments to accommodate changing departmental needs.
This budget continues the City's emphasis on maintaining the highest quality of public safety
and general services, addressing enhanced service areas, irnproving the City's infrastructure,
adjusting the reserves, and augmenting customer service by defining and implementing
improvements to the City's internal operations and systems.
Financial Overview
Over the past 15 years, the budgeting practices of the State of California have negatively
impacted the resources of the City of Alameda and all local governments, resulting in a loss of
revenues in excess of $74.9 million to the City and its agencies. For example, the cumulative
effect of the State imposed shifts of local government revenues to the Educational Revenue
Augmentation Fund (ERAF) over the past several years has been a $53.4 million reduction in the
General Fund and a $2.4 million decrease in the Community Improvement Commission funds.
However, in 2004 a series of actions approved by the voters resulted in structuring stability into
the State's process of allocating and distributing local government revenue sources. In March
2004, the voters approved Proposition 57, the California Economic Recovery Bond Act.
Legislative provisions implementing this initiative provided for a swap of 1/4 cent of local sales
tax to be used by the State to repay the bonds effective July 1, 2004. The "triple flip" plan
consists of 1) a reduction of the local sales tax by V4 cent in tandem with a new 1/4 cent increase in
the State rate to fund fiscal recovery bond repayment; 2) repayment of the lost sales tax revenues
to cities with additional local property tax previously allocated to local schools; and 3)
repayment of the lost property tax revenues to local schools with state general fund monies. This
"triple flip" is constitutionally prohibited from exceeding the period necessary to repay the
Economic Recovery Bonds.
Additionally, in November 2004 the voters passed Proposition 1A,which constitutionally
constrained the State from borrowing or diverting local funds more than twice in ten years and
m••■• Office of the City Manager
2263 Santa Clara Avenue, Room 320
Alameda, California 94501-4477
510.747.4700 Office Fax 510.747.4704 TDD 510.522.7538
Honorable Mayor and
Members of the Council
June 19, 2007
Page ii
only if any previous borrowing has been repaid. Further, Proposition 1A requires that the
Legislature provide replacement revenue to cities if it reduces the Motor Vehicle In-Lieu Fee
below 0.65 percent. Additionally, Proposition IA refined the definition of state mandates and
responsibilities to fund programmatic requirements. The passage of both of these propositions,
as well as the CalPERS new asset smoothing methodology for the retirement system, have made
the local government budgetary process much more stable and predictable.
General Fund Revenues
The General Fund as submitted for your consideration is balanced. Overall, General Fund
revenues are projected to increase by four percent in Fiscal Year 2007-2008. The following
revenue assumptions are included in the budget:
Property Taxes
The proposed budget projects a three percent increase in assessed valuation, a seven percent
increase in property taxes, and a three percent increase in property transfer tax receipts as a result
of home sales primarily in the Bayport development. These increases are essentially offset by
the limited growth in other major revenues. Also, it should be noted that approximately 76
percent of the assessed property valuation growth from the Bayport project will accrue to the
redevelopment project area, with only about 24 percent being passed through to the General
Fund.
'`Triple Flip"
The City of Alameda has benefited from the shift from the State's -take away" of property tax,
which is the City's single highest revenue source, to the "take away" of a portion of our sales tax
and motor vehicle in-lieu fees, both of which are of lesser value in the total General Fund
revenue sources. The replacement of these revenues and subventions based on population and
property tax revenues generates a growing revenue stream. The replacement value in Fiscal Year
2007-2008 from property tax in lieu of sales tax and motor vehicle in-lieu fees is S2.0 million.
Sales Taxes
Alameda's per capita sales tax revenue is approximately S73, the largest share of which (S21.22)
comes from the transportation sector (car sales, used car sales, service stations, etc.). It should
be noted that this is an increase of S1 per capita since last spring. In Alameda, approximately 31
percent of the Effective Buying Income (income less tax and non-tax payments) of our residents
is spent in Alameda as compared to 64 percent countywide. However, due to general economic
improvement, the sales tax revenues included in this budget are projected to increase by almost
three percent over last year.
Honorable Mayor and
Members of the Council
Appropriations
June 19, 2007
Page iii
The total requested appropriations are 5192,288,109 and include the following:
Budget
FY2007-08
General Fund S 80,802,262
Enterprise Funds 16,314,464
Special Revenue Funds 53,430,891
Debt Service Funds 7,633,259
Capital Projects Funds 11,032,699
Fiduciary Funds 14,210,003
Internal Service Funds 8,864,531
Total 5192,288,109
In addition, the Alameda Housing Authority and Alameda Power & Telecom, component units
of the City, have respective appropriations of S28,192,408 and $66,750,877 .
Retirement and Other Post-Employment Benefits
In the past two years, the City has experienced greater stability in its contributions to the Public
Employees Retirement System (PERS), and continued stability is projected for the coming years.
As a result of a concerted effort by the League of California Cities and other entities, the PERS
Board has instituted a revised methodology for determining the rates assigned to member
agencies. The purpose of the application of this methodology is to -smooth" the rates in order to
avoid large fluctuations in expenditures of member agencies. The rate stabilization policy is
based upon principles that will allow partial credit for the "boom and bust" cycle of investments
while recognizing the increasing longevity of retirees. The City's PERS rates are predicated on
an assumption of an average rate of pay increases and retirements. As payroll amounts increase
in future years, so will the total dollar contributions to PERS, but the percentage rate for
contributions will remain relatively flat. For the coming year, the rate has decreased slightly;
therefore, the estimated change incorporated in the proposed budget over last year is a savings of
approximately S27,000.
The City continues to operate and fund two closed pension plans on a current -pay-as-you-go"
basis: the Police/Fire Pension Plans (Plans 1079 and 1082) and the PARS
Enhanced/Supplemental Plan. There are 53 members of the two plans, and there are no assets
other than the General Fund available to appropriate funds for this obligation, which totals
S3,091,514 in the 2007-2008 fiscal year. During the coming year, staff will continue to explore
alternative funding methods to reduce the impact of this obligation on the General Fund.
Honorable Mayor and
Members of the Council
June 19,2007
Pate iv
Other Post-Employment Benefits are defined as those healthcare and non-pension benefits
granted to employees by the employer, typically through bargaining unit agreements.
Governmental Accounting Standards Board (GASB) Statement No. 45 requires state and local
governments to account for and report their costs associated with these post-employment
healthcare benefits and other non-pension benefits. The City currently accounts for these
obligations, which amount to S1,968,000 for the fiscal year, on a "pay-as-you-go- basis.
Beginning with coming year, the amount that, if funded on an ongoing basis, generally would
provide sufficient resources to pay benefits as they come due will be determined by an actuarial
firm and will be reflected in the financial statements. The GASB 45 provisions do not require
that this liability actually be funded, only that employers account for the unfunded accrued
liability. To the extent that there is a plan for funding this accrued liability, the bond rating
agencies will view this as a positive credit impact.
Workforce Changes
Funding for salary increases has not been included in the proposed budget unless there is a
signed memorandum of understanding with the bargaining unit. In temis of workforce changes,
the plan approved in June 2006 included funding for six new positions. These positions represent
two administrative support classifications, a public safety dispatcher, and three Public Works
maintenance workers. The proposed General Fund budget has been adjusted to accommodate an
additional three positions to address enhanced program and customer service needs. Two of
these positions are related to Planning and Building Department activities and one is a Parks
Maintenance position funded through the Bayport Municipal Service District. Additionally,
there is a reduction of ten positions at Alameda Power & Telecom. As a result of these changes,
in this proposed budget there is a net reduction to the workforce of one position.
Continued or Expanded Programs
While revenues within proposed budget are constrained, the proposal does continue or expand
upon the programs initiated in the 2006-2007 fiscal year, including:
• Maintaining the enhanced level of crossing guard services and School Resource
Officers;
• Implementing the Comprehensive Sidewalk Improvement Program;
• Providing the second year of funding for the Turf Management Plan for City
parks;
• Continuing the implementation of the Managed Technology Replacement
Program;
• Enhancing the operation of the new Main Library by augmenting the allocation
for part-time staffing;
• Continuing the Managed Vehicle Replacement Program with an on-going
emphasis on fuel efficient vehicles; and
Honorable Mayor and
Members of the Council
June 19, 2007
Page v
• Improving customer service through additional staffing in the Planning and
Building Department
Budget Balancing and Reserves
The General Fund operating expenditures are projected to increase by three percent in Fiscal
Year 2007-2008. This increase includes existing contracted salary enhancements, health
insurance cost adjustments, and other changes where operational contracts require an increase.
With the approval of this budget, the reserves will represent approximately 22 percent of total
operating expenditures, which is within the 20 to 25 percent target range for reserves adopted by
the Council. Rebuilding the reserve is one of the strategic planning objectives; however, the
application of the excess resources toward the reserve redirects revenues that may otherwise be
appropriated to address competing priorities, such as deferred maintenance of infrastructure
projects. A systematic analysis of the status of the reserves will be reported quarterly for
Council review.
In summary, the General Fund budget is balanced without raising existing revenue sources or
implementing any new taxes. However, with limited revenue growth in future years, it may be
necessary to consider expanding the City's revenue-generating capacity in order to meet its long-
ten-n service goals.
Special Revenue Funds
Community Improvement COMMiSSi011
The Development Services Department's responsibility for implementing the redevelopment
projects, community development, and economic development is dependent on funding sources
other than the General Fund. The Fiscal Year 2007-2008 budget is a minimalist budget with
only a small contingency amount set aside for consultant services that may be needed for
unanticipated proj ects.
Within this budget, several major goals are included:
Shinsei Gardens — the design, financing, and construction of 39 affordable
housing units;
Catellus Phase 11 (Alameda Landing) — environmental, financial, and
infrastructure work, including Stargell Avenue Extension;
Alameda Point — in cooperation with ARRA, secure conveyance and begin the
entitlement process and California Environmental Quality Act activities;
Civic Center Parking Garage, Alameda Theater Rehabilitation and Cinema
Multiplex — finalize construction and operations planning;
Honorable Mayor and
Members of the Council
June 19, 2007
Page vi
Other public/private projects — Grand Marina housing project, parking study, and
Park Street Streetscape Phase II; and
Business retention — relationships with employers and commercial brokers.
Capital Improvement Fund
The capital improvement plan totals $6.982 million for Fiscal Year 2007-2008. Following are
some of the highlights of the plan:
FY2008
in millions)
Drainage S 0.5
City Facilities $ 1.1
Marine $ 0.06
Pedestrian/Bike 5 0.05
Parks $ 0.7
Sewer $ 1.8
Streets/Sidewalks S 2.0
Traffic s 0.7
TOTAL 56.9
Funding sources for the capital improvement program include: special revenue funds (51.8
million), General Fund ($.6 million), Sewer fund (51.7 million), Urban Runoff (S.7 million), and
Grants and other funds ($2.2 million). Deferred projects total 5159.8 million. The obligations for
funding by currently identified sources for these deferred projects include the Citywide
Development Fees ($29.8 million), the General Fund (549.5 million), Measure 13 (56.6 million),
and Grants and other funds (573.9 million). As funds become available for the projects that are
on the deferred list, those projects will be included in prioritizing funded projects for subsequent
years.
One of the strategic objectives is to annually appropriate funds toward the Pavement
Management Program with the goal of bringing the City's total infrastructure asset to a "good"
condition and to maintain it at that level. In Fiscal Year 2006-2007, this was accomplished
through a combination of resources that included Proposition 42 funds and the allocation of
General Fund Reserves during the mid-year review. In the 2007-2008 fiscal year, Proposition 42
funds \\rill not be available; however, during the year the State will determine the method and
amount of funds that will be distributed to local governments from Proposition 1 B, the
transportation infrastructure bond approved by the voters in November 2006. The proposed
Capital Improvement Budget includes appropriations of 51.73 million for the Pavement
Management Program. Consistent with the approach to the 2006-2007 budget, it is
recommended that during the mid-year review, the Council assess the status of the reserve fund,
Honorable Mayor and
Members of the Council
June 19, 2007
Page vii
which is currently estimated to be at the 22 percent level, and consider appropriating an
additional S470,000 to this project.
Economic Outlook
The California economy grew at a steady rate during early 2007 in spite of rising energy prices.
The consensus among economists is that California will continue to grow but at a slower pace as
compared to late 2006. Energy prices and the slow growth in home sales add to the sluggish
growth in the Bay Area. According to the UCLA Anderson School of Business, the slowest
growth will occur in the latter part of 2007, with the pace modestly increasing in early 2008.
During the year, staff will continue to monitor the State's budget process and make
recommendations to adjust our financial projections accordingly.
State Budget
The Governor's Budget, as proposed in January 2007, did not include any new funding sources,
nor propose any further reductions to the subventions provided to cities. One proposal currently
being considered by the Legislature that may have a future impact is the state reimbursement
mandate reform proposal. The process needs simplification in order to expedite mandate
determination and reimbursement. There are several other proposals under consideration that,
while not directly affecting the City's budget, may have a more general economic impact on the
residents.
In May, the Governor released the required State budget proposal revision. The proposal
continues to focus on education funding (K-12 and Community Colleges) and the disposition of
the infrastructure bonds approved in November 2006. It is not anticipated that the budget will
receive final approval prior to adoption of the City's budget; therefore, staff will present any
necessary amendments at the first quarterly report.
Future Budget Challenges
While the Fiscal Year 2007-2008 budget is balanced, there are significant challenges moving
forward. In future buth,,et years, the City will need to address the following issues:
funding the City's share of the interoperability communications project,
implementing the redevelopment of Alameda Point,
funding recurring capital improvement projects to bring the City's infrastructure to -
good" condition and maintaining that condition,
Ar- addressing the funding for the unfunded capital improvement projects,
meeting the obligation to fund the 1079/1982 public safety retirement plans, the
supplemental retirement plan for retired appointees, and health care insurance
coverage including post retirement health benefits for both active employees and
retirees, and
/- the recruitment and retention of a highly skilled workforce.
Honorable Mayor and
Members of the Council
Conclusion
June 19, 2007
Page viii
In summary, the budget for Fiscal Year 2007-2008 is the implementation of the plan approved as
the second year of the two-year budget with moderate enhancements in programs and personnel.
In general, funding for the operations and capital programs of the City has stabilized as there are
no new imminent threats from the State of further revenue reductions or diversions. The
remaining challenges are to assure the funding for the current level of services, determine the
necessary incremental level of service recommended for the future, and deter-nine the priorities
for the many capital assets and programs needed in the future. As the cost to provide the service
levels and resulting quality of life expected by Alamedans continues to rise, the future challenge
for the City will be to identify the resources to address those challenges and expectations. On
behalf of our talented and dedicated workforce, I am proud to present the proposed budget for
the 2007-2008 fiscal year.
Respectfully submitted,
Debra Kurita
City Manager
Attachment
City of Alameda
2007 - 2008
General Fund Overview
AP&T
$66.8
23%
Housing
Authority
$28.2
10%
ARRA
S12.2 —
4%
CIC
$14.0
5%
City of Alameda
Total Budget
Fiscal Year 2007-2008
$287.2 Million
General Fund
$80.8
28%
Other Funds
$57.9
Capital 20%
Improvement
$11.0
4%
Enterprise
$16.3
6%
1
General Fund
Revenues by Source
Fiscal Year 2007-2008
$80.8 Million
Use of Money &
Property
$1.9
2%
Licenses and
Revenue from
Permits
Other $4.2
Agencies 5%
$7.4
9%
Current
Services
$7.9
10%
Contribs from
other funds
$8.0
10%
Fines and
Forfeitures
$0,8
1%
Equipment
Replacement/ Depr
\\\S,6
1%
Property Taxes
$22.3
28%
Other Taxes
$8.1
10%
Sales Tax
$5.4
7%
2
Utility Users
Tax
$8.4
10%
Property
Transfer Tax
S5.7
7%
General Fund
Top 5 Revenue Trends
(Millions)
2002 2003 2004 2005 2006 Est Plan
2007 1008
• Property
Utility Users Tax
Sales Tax
III Property Transfer Tax
• Motor Vehicle In Lieu Tax
2002 2003
$14.7 $14.8
$7.B $7.4
$6.2 $5.9
$2.2 $3.1
$4.5 $4.1
Property Tax
Utility Users Tax
Sales Tax
Property Transfer Tax
Motor Vehicle In Lieu Tax
2004 2005
$15.3 $16.7
$7.9 $8.1
$6.0 $5.2
$3.2 $4.3
$3,4 $5.1
3
2006
$18.8
$8.3
$5.1
$6.6
$6.0
Est 2007 Plan 2008
$20.9 $22.3
$8.2
$5.3
$5.6
$8.4
$6-3
$5.4
$5.7
$6.7
General Fund
Appropriations
Fiscal Year 2007-2008
Rec & Parks
Other $4.2
$7.3 5%
9%
General Admin
$7.1
City Council
City Clerk
$80.8 Million
Planning &
Building
$4.5
Public Safety
Pension
$3.0
4%
Police
S24.1
29%
City
Attorney
Finance &
IT
FIR--
City
Manager
Public Works
$8,7
11%
City of Alameda
4
Fire
$21.9
27%
Other Funds
Sources and Uses
Based upon data submitted in spring 2006. To he econciled‘vith the first quarterly financial report
$25,0
$20.0
$15.0
$10.0
$5.0
$0.0
$14.0
$12.0
$I0.0
$8.0
$6.0
$4.0
$2.0
$0.0
City of Alameda
Other Funds
Sources and Uses of Funds
Fiscal Year 2007-2008
(Millions)
Community Improvement Commission (CIC)
S1
Revenue
Bayport Project
Reserve $3.6
$14.0
Expense
Alameda Reuse and Redevelopment (ARRA)
Fund Balance 51.0
R \ ,c-_'11U.
$12.2
Expense
$6.0
$4.0
$20
$0.0
$6.0
$4.0
$2.0 -
MO
$6.0
$4.0
$2.0
$0.0
City of Alameda
Enterprise Funds
Sources and Uses of Funds
($Millions)
Ferry Services
Revenue
Expense
Chuck Corica Golf Complex
Revenue
Sewer Services
Revenue
$5.2
$4.9 excluding
_ Depreciation
Expense
Expense
Cits, of Alameda
2007 - 2008
Workforce Changes
Workforce Changes
Department/Position
FY08
Approved in Plan
Finance
Financial Services & Budget Manager
Police
Fire
Public Safety Dispatcher
Administrative Management Analyst
1
1
1
Public Works
Traffic Signal Maintenance Technician 1
Maintenance Worker
Maintenance Worker 11 1
Total Approved in Plan
New Requests
Planning & Building
Planning Manager
Code Enforcement
ARPD
Maintenance Worker (Bayport Park)
Total New Requests
1
1
1
3
OTHER CHANGES
ALAMEDA POWER & TELECOM
Electric Division (2)
Telecom Division (8)
Total (10)
TOTAL NET WORKFORCE CHANGES (1)
7
800
700
600
500
400
300
200
100
0
City of Alameda
Workforce Histon
Number of Full-Time
Authorized Positions
El City E A P&T
8
Hsng Auth
City of Alameda
POSITION CONTROL STAFFING SUMMARY
DEPARTMENT
ENT
City Manager /Council
City Attorney
City Clerk
Finance
Information Technology
1
ti
Human Resources
Public Works
Development Svcs
Planning /Building
Housing Au t h ority
Recreation & Parks
Golf
Library
Police - TOTAL
Sworn
Nonsworn
Fire
2006/2007
BUDGETED
AP&T - TOTAL
Electric
Telecom
PROJECTED
TED
as of 6/30/07
J
LL
POSITIONS
VACANCIES
0
10 10
3.5 3.5 0
16 16 6
8 7 1
9 9 0
82 76 7
23 23 5
35 35 0
42.7 41.7 1
2. 28 0
24 24 0
16.5 16.5 0
146 13
99 96 3
47 42
111 107 4
131 109
22
14
8
2007/2008
PLANNED
J
1-
ISTATUS
5
10
3.5
17
8 Iorganization review in progress
9
85 recruitments for 6 positions in progress & 1 pending review
28 1 recruitment in progress & 4 part of departmental reorganization
2 37
42.7 1 1 recruitment in progress
1
29
24
16.5
147 recruitments for 5 positions in progress & 3 pending review
99
48
112 14 vacancies with open recruitments or promotional exams in progress
recruitments for 8 vacancies in progress & recruitments planned for 4 vacancies
TOTAL 695.7 647.7 48.0 16.0 -7.0 694.7
G:PERSONNELAK/POS1TION CONTROL/Staffing History 2006 -2007 & 2007 -2008 approved and projected/1
as of 4/25/07 6/13/2007 3 :38 PM
City of Alameda Organizational Chart
Devolopment
Services
Planning
& Building
Alamoda Reuso & Planning
Redovalopment Board
Authority
Historical
Almaoda Point Adivsory
Advisory Board
Committee
Hoaring
Economic & Appeals
Dovolopmont Board
Commission
Film
Social Sorvice Commission
Human
Rein lions Board Public
Art
Ront Rovicrw Commission
Committee
Housing
Authority
Housing
Commission
Citizens
LAuditor
City Clerk
City Manager
Alameda
Power
& Telecom
Public
Utilities
Board
Public
Works
Transportation
Commission
Commission
on Disability
Issues
Airport
Operations
Committee
Human
Rosources
Civil Sorvico
Board
Pension
Board
Treasurer
City Aftomey
Finance /
Info. Tech.
Rocroation Golf
& Parks
Rocroation Golf
& Parks Commission
Commission
Mastick Senior
Advisory Board
Library
Library
Board
Firo
Polico
1:1
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