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Council Worksheets 2-1-2008
CITY OF SARATOGA Forecast Summary Worksheet- Version 1 FY FY2 FY FY4 FY 2007/081 '. 2007108 Estimated 2008109 2609110 2010111 2011/12:' 2012/13 REVENUE CATEGORY Adapted Budget Actions Forecast Forecast Forecast Foreeast Foreenst Property Tax _ 3.633,319 4.017,306 _5,422.446 _ 5,303,000 5,409,600 5.608,300 _5,814,900 _ 6,029,700_/ 6,253,000 !. 6,485,400 VLF Backfill Property Tax 1701,087 2124,059 2,154998 2,200,000 2,200,000 2244,000 2,288,900 2,334700 2,381,400 2,429,000 Sales &Use Tax 1.093,968 1.073,370 1,087353 1,068,100 1,087,900 1098,800 1,109,800 1,120900 1,132,000 1,143,400 Franchise Fees 994,798 1.040,424 1,187.806 1,599,335 1,563,400 1598,300 1,631,500 1,672500 1,705,800 1,740,300 Transient Occupancy Tax 146,607 163,222 195261 165,000 180,000 183,600 187300 191,000 194,800 198,700 Other Taxes 233,419 2_95,510 ._. 206276 250,000 250,000 255,000 260100 _ 265,300 270,600 276,000 Business License Tax 298,823 339,648 303,775 1 320,000 300,000 320,000 329 600 339,500 349,700 360,200 SUB TOTAL Tax Revenues 8,102,021 9,053,539 10,557,915 10,905,435 10,990,900 11,308,000 i 11,622,100 t 11,953,600 ! 12,287,300 12,633,000 Intergovennnental 564,2_06 9_91,489 _ 509.604 _ _ 385,944_ 362,344 360,300 ? 366500 372,900 f 379,500 386,300 Fees, Licenses &Permits 1304,246 1.603,303 _1,434.124 _ 1,416,740 1,466,640 1432,750 1,474,960 1,515270 1,532,280 1,573,890 Charge for Services 1940,127 2574,990 2,270505 2,383,666 2,408,666 2461,600 2,509,500 2,552 400 2,602,300 2,653,500 Fines & Forfeitures 161,721 245,913 395.997 230,000 335,000 339,600 343300 347,100 350,900 354,700 Interest Income _ _ 239,4_41 574,988 _ 714.976 530,000 530,000 500,000 500000 500,000_ 500,000 500,000 Rental Income 194,290 274,356 242.842 _ 252,350 252,350 252,400 _ 252 400 _ 252,400 252,400 252,400_ Other Source. 153,224 148,845 86743 39,000 37,000 28,000 28,000 28 000 28,000 28,000 TOTAL REVENUES 1.2,659,216 15,467,423 16,212,706 16,141,135 16,382,900 16,682,650 17,096,760 17,521,670 17,932,680 18,381,790 Fund Transfers In 1235,417 698,882 671,046 250,761 256,761 306,600 ! 281 600 281,600 r 281,600 283,600 TOTAL REVENUES& TRANSFERS i 16,391,896. 16,636,661 16,959,250 13,378,M(t 17,803,270; 1S,214,280 18,fifi3390I 2007AS '. 2007)08 Estimated 2008309 2409/10; 2010/11 2011112 2012113 EXPENDITURF CATEGORY Adopted Budget Armada Forecast Forecast Forecast Forecast Forecast Salary 2.894,952 3,332,237 3,664344 4,433,841 4,433,841 4.573,529 4,735,639 4,896,398 5,030,205. 5,159,678 Elected Officials 46,361 24,459 19,528 29,711 29,711 29,711 29711 29,711 29,711 29,711 Temporary Employees 228,7_25 245,739 398,659 344,494 344,494 343,773 360760 369,755 378,854 388,118 Overtime 10,492 49,350 44,088 29,930 29,930 26,738 27,365 28,108 28,871 29,656 Other Salary/Taxes 21,044 39,576 47,219 52,690 52,690 52,690 52 760 52,760 52,760 52,760_ Benefits 949,705 1,174,399 1,311,435 1,562,779 1,562,779 1910,324 1,815,912 1,944 450 2,077,512 2,222,015 SUB -TOTAL Salary & Benefits 4,151,279 1 4,865,760 5,485,273 1 6,453,445 6,453,445 6,736,767 ! 7,022,147: 7,321,182: 7,597,913 7,881,939 Materials & Supplies 249,714 262,208 _ 367,590 _ _ 321,075 314,925 365,720 i 383 760 ! 331,870: 335,040 338,260 Fees &Charges 760,796 809,487 773,495 711,635 714,335 755,450 776700 788,820 806,810 825,410 Contract& Consultant Services 5917,780 5,538,695 5,991.832 6,043,917 6,038,917 6138,640 6,238,710 6,355,350 6,462,240 6,571,240 Meetings, Events, Training 145,8_47 123,364 _ 152,940 _ 177,950 177,500 214,610 F 206 750 _ 217,630 195,550 216,200 Grants &Ada 131,825 123,867 177,045 195,686 195,686 123,000 123200 123,400 123,600 123,800 Fixed Assets - 1,366 204,913 - 32,000 32,000 20,000 20 000 20,000 20,000 20,000 Street& Facility Projects 830,552 296,341 1,439,066 - - Internal Service Charges 55,600 2,053,479 1 2,053,479 1 2.120,900 2,190,600 2,262,600 2,337,200 2,414,300 TOTAL EXPENDITURES 12,187,793 12,021,088 14,647,754 15,989,187 15,980,287 16,475,087 °: 16,961,867 i. 17,420,852 i 17,878,353 ( 18,391,149 Fund Transfers Out 1,898,5091 1,634.695 3,016,991 400,000 400,000 400 000 : 400,000 400,000 400,000 !.. 400,000 TOTAL E"IrsmTPURE9& TRANSFERS 16 ,389,197: 16,380,87 16,875,087 17,361,867 17,820,8521 18,278,53 I8,791,149 ! CITY OF SARATOGA Forecast Summary Worksheet- Version 1 Reserved Fund Balance Petty Cash Reserve 300 1,300 1,300 1,300 1,300 1,300 1300 1,300 1,300 1,300 Reserve far Retiree Medical - - 62,500 62,500 62,500 62 500 62 500 62,500 62,500 62,500 Unreserved J Designated Fund Balance Designated for Operations 2_457,847 2554,150 2,688036 2,809,036 2,809,036 2,893,307 2,980,106 3,069509 3,161,595 3,256,443 Designated for Economic Uncertainty 1350,000 1.500,000 1,500.000 1,500,000 1,500,000 1900,000 1,500,000 1,500000 1,500,000 1,500,000 Designated for Canryfoassads 128,198 704,214 253.575 200,000 200,000 100,000 100000 100,000 100,000 500,000 Designated for Capital Projects - 614,997 - - Designated for Special Projects - - 450,000 450,000 450,000 450,000 450000 450,000 450,000 450,000 Designated for Claims Payable - _.... - ......... 38,695 ... 38,695 38,695 38,695 _ ... 38695 38,695 .. 38,695 ...- 38,695 .... ... Designated for Grzrds -. ......... ......... 80,000 ..... ..... - ..... .. Designated for CIP Radar Signs - 47,000 - - Designated for Environunental Services 898,658 909,760 _ 710,667 _ 639,917 639,917 589,917 539917 489,917 439,917 389,917 Designated for Comm. Development Fund 725,513 734,654 776,190 676,743 676,743 601,743 526 743 451,743 376,743 301,743 Designated for Comm. Development Deposits - ....... 604,909 .. ......... 604,909 604,909 .... .... 604,909 _- 500,000 ... 450000 400,000 350,000 300,000 _.. Designated for Information Technology ......... ......... .... ...... ......- ... ... _ >. - _- .... Designated for Equipment Replacement ......... ......... ......... .... ..... _. ,. .... Designated for Facility Improvement - - Unreserved J Undesignated Fond Balance 1.795,435 2755,288 1,753950 1,986,731 2,237,396 2.597,197 2,701,891 2,769.905 2,788,747. 2,741,141 Forecast Notes 1 Version I forecast reflects the current status quo factors, conditions, and assumptions as applied to outwears. 2 This forecast is a projection ofkiuown factors, conditions, and assumptions as applied to current operations far outgoingfiscal years. This forecast is not to be interpreted as actual budget numbers, it is to be used as a planning tool to identify fiscal trends. 3 The forecast oat]iears are based on the FY 2007 /08 fiscal structure, vvhich was revisedfrom prior years to incorporate operational staff into General Fund programs, and uthi e Internal Service Fanxds for operational snpportfinctions. 4 Also begriming with FY 2007/0$ the General Fund is limited to operational programs and expenses. Capital revenues and espendaures are now reflected in the Capital Lnprovement Plan's fimds/projects. 5 Revenue projections do not reflect speculative changes in State funding. While there is an expectation that the State's fiscal crisis will impact City funding, the impact is unknown at this time (February 1, 2008) 6 Forecast salary and benefit amounts reflect increases utilizing the maximum CPlincrease rate under the current MOU, and anticipated insurance increases based on prior year increases. 7 General Fund Salary and Benefit amounts for FY2 004105 - 2 00610 7 reflect reduced staffing amounts as street maintenance stcrffivere previously allocated to a Special Revenue Fund (2004105 = $656, 000 /2005/06 = $424, 0001 FY2006107 = $436, 000) City of Saratoga 2008 Forecast Projection - Version 1 CITY OF SARATOGA Forecast Summary Worksheet- Version 2 FY FY2 FY FY4 FY 2007/08 2007109 Estrtaat -d 2005/09 2009110 : 2010/11 2011/12: 2012113 REVENUE CATEGORY Adopted Budget Aetauh : Forecast It"recast Fareeast Forecast Fnmcast Property Tax _ _ 3.633,319 4.017,306 _5,422.446 _ 5,303,000 5,409,600 5.608,300 _5,814,900 _ 6,029.700_: 6,253,000 !. 6,485,400_ VLF Backfill Property Tax 1701,087 2124,059 2,154998 2,200,000 2,200,000 2244,000 2,288,900 2,334700 2,381,400 2,429,000 Sales &Use Tax 1.093,968 1.073,370 1,087353 1,068,100 1,087,900 1098,800 1,109,800 1,120900 1,132,000 1,143,400 Franchise Fees 994,798 1.040,424 1,187.806 1,599,335 1,563,400 1598,300 1,631,500 1,672500 1,705,800 1,740,300 Transient Occupancy Tax 146,607 163,222 195261 165,000 180,000 183,600 187300 191,000 194,_800 198,700 Other Taxes_ _ _ 233,419 295,510 ._. 206276 250,000_ 250,000 255,000 260100 265,300_ 270,600 2_76,000_ Business License Tax 298,823 339,648 303,775 1 320,000 300,000 320,000 329 600 339,500 349,700 360,200 SUB TOTAL Tax Revenues 8,102,021 9,053,539 10,557,915 10,905,435 10,990,900 11,308,000 i 11,622,100 11,953,600 12,287,300 12,633,000 Intergovennnental 564,2_06 9_91,489 _ 509.604 _ _ 385,944_ 362,344 360,300 ? 366500 372,900 f 379,500 386,300 Fees, Licenses &Permits 1304,246 1.603,303 _1,434.124 _ 1,416,740 1,466,640 1432,750 1,474,960 1,515270_ 1,532,280 1,573,890 Charge for Services 1940,127 2574,990 2,270505 2,383,666 2,408,666 2461,600 2,509,500 2,552 400 2,602,300 2,653,500 Fines &Forfeitures 161,721 245,913 395.997 230,000 335,000 339,600 343300 347,100 350,900 354,700 Interest Income _ _ 239,4_41 574,988 _ 714.976 530,000 530,000 500,000 500000 500,000 500,000 500,000 Rental Income 194,290 274,356 242.842 252,350 252,350 252,400 _ 252400 _ 252,400_ 252,400 252,400_ Other Source. 153,224 148,845 86743 39,000 37,000 28,000 28,000 28 000 28,000 28,000 TOTAL REVENUE6 12,659,276 15,467,423 16,212,706 16,141,135 16,382,900 1 16,682,650 17,096,760 17,521,670 17,932,680 18,381,790 Fund Transfers In 1235,477 698,882 671,046 250,761 250,761 306,600 ! 281 600 281,600 r 281,600 281,600 TOTAL REVENUES& TRANSFERS i 16,391,896 16,636,661 16,959,250 17,378,M(t 17,803,270; 1S,214,250 18,Al3390I 2007AS'. 2007)08 Estimated 2008309 2409/10; 2010/11 2011112 2012113 LXPENDITURF CATEGORY Adopted Budget Armada Forecast Forecast Forecast Forecast Forecast Salary 2.894,952 3,332,237 3,664344 4,433,841 4,433,841 4.532,491 4,689,906 4,849,272 4,981,648. 5,109,647 Elected Officials 46,361 24,459 19,528 29,711 29,711 29,711 29711 29,711 29,711 29,711 Temporary Employees 228,7_25 245,739 398,659 344,494 344,494 386,239 360415 369,401 378,488 387,738_ Overtime 10,492 49,350 44,088 29,930 29,930 26,738 27,365 28,108 28,871 29,656 Other Salary/Taxes 21,044 39,576 47,219 52,690 52,690 52,690 52 760 52,760 52,_760 52,760 Benefits 949,705 1,174,399 1,311,435 1,562,779 1,562,779 1,693,105 1,796,254 1,923,323 2,054,765 2,197,483 SUB -TOTAL Salary & Benefits 4,151,279 1 4,865,760 5,485,273 1 6,453,445 6,453,445 6,720,975 6,956,411: 7,252,576 7,526,244 ''. 7,806,994 Materials & Supplies 249,714 262,208 _ 367,590 _ _ 321,075 314,925 365,720 i 383 760 ! 331,870 335,040 i 338,260 Fees &Charges 760,796 809,487 773,495 711,635 714,335 755,450 776700 788,820 806,810 825,410 Contract& Consultant Services 5917,780 5,538,695 5,991.832 6,043,917 6,038,917 6138,640 6,238,710 6,355,350 6,462,240 6,571,240 Meetings, Events, Training 145,8_47 123,364 _ 152,940 _ 177,950 177,500 214,610 F 206 750 _ 217,630 195,550 216,200 Grants &Ada 131,825 123,867 177,045 195,686 195,686 123,000 123200 123,400 123,600 123,800 Fixed Assets - 1,366 204,913 - 32,000 32,000 20,000 20 000 20,000 20,000 20,000 Street& Facility Projects 830,552 296,341 1,439,066 - - Internal Service Charges 55,600 2,053,479 1 2,053,479 1 2.070,900 2,138,600 2,208,600 2,281,000 2,355,900 TOTAL EXPENDITURES 12,187,793 12,021,088 14,647,754 15,989,187 15 ,980,287 16,409,295 °: 16,844,131: 17,298,246 1 17,750,484 ( 18,257,804 Fund Transfers Out 1,898,5091 1,634.695 3,016,991 400,000 400,000 400 000 : 400,000 ; 400,000 400,000 !. 400,000 TOTAL E"IrsmcF R2E9& TRANSFERS 16,389187: 16,380,287 16,509,295 17,244,131 17,698,246 15,150,484 18,657804'. CITY OF SARATOGA Forecast Summary Worksheet - Version 2 Reserved Fond Balance Petty Cash Reserve Reserve for Retiree Medical Unreserved J Designated Fund Balance Designated for Operations 2,457,847 2,554,150 2.688,036 2,809.036 2,809,036 2,893,307 2,980,106 3,069,509 3,161,595 3,256,443 Designated for Economic Uncertainty 1,350,000 1,500,000 1.500,000 1,500.000 1,500,000 1,500,000 1.500,000 1500,000 1,500000 1,500,000 Designated for CZnryfonsards 128,198 704,214 253,875 200.000 .- 200,000 100,000 100,000 100,000 100,000 100,000 Designated for Capital Projects 614,997 Designated for Special Projects - - 450,000 450,000 450,000 450,000 450,000 450.000 450,000 450,000 Designated for Claims Payable - ........ - 38,695 38,695 38,695 .. -. 38,695 38,695 _. 38,695 ._.- 38695 _... _ 38,695 .. _. Designated for Grannts ......... ......... 80,000 ....... ... ..... _.- _ .... Designated for CIP Radar Signs 47,000 Designated for Enviromnental Services 898,658 909,760 710,667 639,917 639,917 589,917 539,917 489917 439,917 389,917 Designated for Comm. Development Fund 725,513 734,654 776,190 676,743 676,743 601,743 526,743 451,743 376,743 301,743 Designated for Comm. Development Deposits - 604,909 604,909 604,909 604,909 500,000 450,000 400,000 350,000 300,000 Designated for Information Technology Designated for Equipment Replacement Designated for Facility Improvement Unreserved J Undesignated Fond Balance Forecast Notes 1 This is a revisedforecastfrom the Version 7 current status quo forecast. This forecast incorporates the City Manager's proposed staffing changes to be broughtforth in the FY 2008109 budgetprocess 2 This forecast is a projection of knownfactors, conditions, and assumptions as applied to current operations for outgoing fiscal years. This forecast is not to be interpreted as actual budget numbers, it is to be used as a planning tool to identify fiscal trends. 3 The forecast outyeais are based on the FY 2007 /08 fiscal structure, which was revisedfrom prior years to incorporate operational staff into General Fanxd programs, and utilize Internal Service Farads for operational supportfimctions. 4 Also begriming with FY 2007/0$ the General Fund is hunted to operational programs and expenses. Capital revenues and expenditures are now reflected in the Capital linprovement Plan's funds/projects. 5 Revenue projections do not reflect speculative changes in State funding. While there is an expectation that the State's fiscal crisis will impact City fia,ding, the impact is unknown at this time (February 1, 2008) 6 Forecast salary and benefit amounts reflect increases utilizing the maximaim CPlincrease rate under the current MOU, and anticipated insurance increases based on prior year increases. 7 General Fund Salary and Benefit amounts for FY2 004105 - 2 00610 7 reflect reduced staffing amounts as street maintenance stcffwere previously allocated to a Special Revenue Fund, (2004105 = $656, 000 /2005/06 = $424, 0001 FY2006107 = $436, 000) City of Saratoga 2008 Forecast Projection - Version 2