City Council Minutes 2014 02-25-142/25/2014
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United City of Yorkvilley
FY 15 Budget Presentation #2
City Council
February 25, 2014
Budget schedule
Two presentations at City Council
February 11, 2014
February 25, 2014
One mandated public hearing
March 11, 2014
City Council must approve budget
before April 30, 2014
2/25/2014
2
Tonight’s schedule
The Small Picture
General FundGeneral Fund
SSA Funds
MFT
City-wide capital
Vehicle and Equipment
Debt Service
Water
Sewer
Land Cash
Parks and Recreation (79 budget)
Library Operations
TIF Funds
Reminder
City Council approves the FY 15
budget proposal only
FY 16 and beyond are planning tools
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General Fund -Revenues
Property Taxes –Corporate Levy (pg.66)
Grow by CPI but overall property tax Grow by CPI, but overall property tax decrease
Property Taxes –Police Pension (pg.66)
FY 15 is expected to meet actuarial recommendations
Municipal Sales Tax and Non-Home Rule Sales Tax (pg.66)
Conservative projections
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General Fund -Revenues
Amusement Tax (pg.66)
Increase due to Movie TheaterIncrease due to Movie Theater
No impact on budget (rebated to developer)
Admissions Tax (pg.66)
No impact on budget (rebated to Raging Waves)
State Income Tax (pg.66)
No increase each year due to uncertainty of state initiatives
General Fund -Revenues
Video Gaming Tax (pg.66)
Generated from Java Jillsand Rosati’s
Building Permits (pg.66)
Any above $150,000 is put into CW Capital
Reimbursement –Engineering Expenses
(pg.67)
Offset line item engineering expenses
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General Fund –Expenses
All Departments
Salaries
3% increase in FY15
Undetermined in FY16 –FY 19
Health Insurance
Assumes 8% increase each year through FY19
IMRF
Conservative increases through FY19
Training and Travelg
Same as last year
Commodities
Graduated increases in gasoline, electricity, natural gas, and simple contractual services
General Fund -Expenses
Professional Services -varies based on department, detailed examples are in the budget narrative and simple examples blare below:
Administration –
Expenses for the minute taker and safety deposit box.
Finance
Fees for municipal aggregation, utility billing and bond renewalbond renewal.
Police
Expenses for onsite shredding, Laserfiche, and RADAR Certifications.
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General Fund -Expenses
Administration and Finance
Salaries –City Treasurer (pg.69)
Represents normal salaryRepresents normal salary
Salaries and Part Time Salaries (pg.69)
Discontinue NIU Internship and hire Management Analyst
4th of July Contribution (pg.69)
No funding level proposed for FY15
Costs approximately ~ $15,000 -$20,000
Auditing Services (pg.72)
2 of 5 years of current contract completed
General Fund –Expenses
Police (pg. 76)
Salaries –Police Officers
Hire 2 officers in FY 15 and 2 in FY 16Hire 2 officers in FY 15 and 2 in FY 16
Police Commission
Spikes reflect applicant testing years
Vehicle and Equipment Chargeback
Gap between vehicle costs and impact feespp
Legal Services
Cost for union negotiations, assuming outside counsel will be required
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General Fund –Expenses
Community Development (pg. 79)
Salaries
Increase due to hire of Planner I
Professional Services
Comp. Plan update
South Side commercial market study
Economic Development
Inflationary increase in YEDC annual
commitment
General Fund –Expenses
Public Works (pg. 81)
Vehicle and Equipment Chargeback
Gap between vehicle costs and impact feespp
Sidewalk Program
Moved to Citywide Capital Fund
Mosquito Control
Treatment of stormsewerinlets only
Tree and Stump RemovalTree and Stump Removal
Increase to continue to remove EAB infected trees
Hanging Baskets
Proposing to re-implement and pay through donations
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General Fund –Health and
Sanitation (pg. 82)
Garbage Services –Senior Subsidy
Phase out of current subsidy
FY 14FY 15FY 16FY 17
General Cost per Month$17.61$18.14$18.69$19.25
Current Senior Price per Month$0.50$0.50$0.50$0.50
Proposed Price per Month$0.50$9.07$14.95$15.40
Proposed Senior Circuit Breaker Price per Month$0.50$4.54$9.34$9.62
General Fund –Expenses
Admin. Services (pg. 84)
Amusement Tax Rebate
Rebated to the Movie Theater offset by revenueRebated to the Movie Theater, offset by revenue
KenCom
Best estimate of annual cost based on inflationary factor and usage
First full payment in FY 15
IT SiIT Services
$30,000 –Website
$20,000 –Online Streaming of meetings
$30,000 –Phone system
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General Fund –Expenses
Admin. Services (pg. 84)
Engineering Services
Gross cost of all non-capital engineering expensesGross cost of all non capital engineering expenses
Business District Rebate
Offset by revenue and rebated to Kendall Marketplace developer
Admissions Tax Rebate
Offset by revenue and rebated to Raging Waves
Contingencies
Removed due to updated fund balance policy, the fund balance serves as the contingency
General Fund –Expenses
Admin. Services (pg. 84)
Transfer to CW Municipal Building
For maintaining and improving municipal
buildings
Transfer to CW Capital
None needed until FY 19
Transfer to Debt Service
Covers the gap between 2005A bond
property taxes and debt service for the bond
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General Fund –Expenses
Admin. Services
Transfer to Sewer (pg. 84)
Transfer of non home rule sales tax to pay Transfer of non-home rule sales tax to pay for 2011 refinancing bond
Transfer to Parks and Recreation (pg. 85)
Operational transfer for expenses
Transfer to Library Operations (pg. 85)
Transfer to cover liability and unemployment insurance
Fox Hill and Sunflower Estates SSA
Fox Hill (pg. 87)
Trail Maintenance
In FY 15 and FY16
Paid off over 10 years
Increased SSA taxes from $17 to $39
Sunflower Estates (pg. 89)
dPond Maintenance
Naturalization of pond in FY 15
Paid off over 10 years
Increased SSA taxes from $64 to $149
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MFT Fund (pg. 91)
Illinois Jobs Now Proceeds (revenue)
Received 4 of 5 supplemental MFT disbursements
Should receive one more, but not budgeted for
Material Storage Building Construction (expense)
State grant funded
Baseline Road Bridge Repairs (expense)
Deck repairs scheduled to occur in FY 15
Route 47 Expansion (expense)p(p)
At end of FY 15, City will have made 31 of 120 payments
Cannonball LAFO Project (expense)
Accelerated to occur in FY 15 and engineering was incurred in FY 14
City-Wide Capital Fund
Revenues (pg.95)
Federal Grant –ITEP Downtown
Funding for street light programFunding for street light program
Reimbursement to be received in FY 15 and FY 16
Building Permits
Excess over the cost of building dept. expenses, budgeting at zero
Road Infrastructure Fee
Proposing no changes through FY 19
Reimbursement –Pulte (Autumn Creek)
Reimbursement for Kennedy Rd
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City-Wide Capital Fund
Revenues (pg.95)
Bond Proceeds
Game Farm Rd Project
Transfer from General –CW B&G
To pay for municipal building expenses
Transfer from General –CW Capital
Not projecting any transfers for capital
projects until FY 19
City-Wide Capital Fund
Expenses (pg. 95)
Property & Bldg Maintenance Services
d Sliand Supplies
Formerly line items in street dept.
$30,000 for City Hall rehab (carpet,
paint, etc.)
$25,000 for Beecher Center kitchen
Kennedy Rd –Autumn Creek
Offset by Pulte Reimbursements
Net Cost -$277,732
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City-Wide Capital Fund
Expenses (pg. 96)
Road to Better Roads Program
Pavement portion of projectPavement portion of project
$1.153 million total investment in all funds
Sidewalk Construction
Lump sum funding of entire blocks on worst-first basis
Dt Stt It Downtown Streetscape Improvement
Engineering completed in FY 15
Construction completed in FY 16
Funding also included in Downtown TIF
City-Wide Capital Fund
Expenses (pg. 96)
RT 71 (RT 47 –Orchard Rd Project)
Bridge replacement and expansion of 1.5 miles of roadwaygppy
Project to begin in FY 16 and be completed in FY19
US 34 (RT 47 –Orchard Rd Project)
Bridge replacement and expansion of 3.5 miles of roadway
Land acquisition is to begin in FY14, construction and completion are not listed on state website
Game Farm Rd Project (pg. 96)
Engineering to conclude in FY15 and construction to begin around April 2015
Completed in FY 17
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City-Wide Capital Fund
Expenses (pg. 96)
Kennedy Rd Bike Trail
Assuming Push for the Path hits their targets and Assuming Push for the Path hits their targets and there will be no net costs to the City
Principle and Interest Payment –Game Farm Rd
20 year debt service for bond issued for Game Farm Rd Project
Principle Payment -River Rd Bridge
6 bk f Cit’ ti t 0% itt6 year payback of City’s portion at 0% interest
Transfer to General
Coincides with close out of Municipal Building Fund
Vehicle and Equipment
Revenue (pg. 98)
Police Chargeback
Public Works ChargebackPublic Works Chargeback
Parks & Recreation Chargeback
Represents transfers to cover gap between vehicle purchases and available funds
Reimbursement –Park Capital
Funds from previous development payments for improvements to the park
Sale of Capital Assets –PW Capital
$30,000 from disposal of dump truck
$30,000 from disposal of skid steer
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Vehicle and Equipment -Expenses
Police Equipment and Vehicles (pg.98)
Replacement and outfit of 3 squad carsReplacement and outfit of 3 squad cars
Public Works Equipment (pg. 99)
Purchase of a skid steer
Public Works Vehicles (pg. 99)
Purchase of Single axle dump truck
PW 185 Wolf St Principle and Interest (pg. 99)
Annual payments for PW building, should decrease by $9,260 per year in FY 15 –FY 19 (interest rate adjustment from 6.26% to 4.430%
Vehicle and Equipment
Expenses (pg. 99)
Parks Equipment
Two new mowers for parks department
Bridge Park
Fourth baseball field, shelter
improvements and parking ppg
Parks Vehicles
New utility truck for parks department
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Debt Service Fund (pg. 102)
Property Taxes –2005A Bond
Represents non-abated property taxes
Scheduled to be eliminated in FY 19
Water Fund
Revenues (pg. 107)
Water Sales
Increase in water rates from minimum of $13.11 to $14$$
Rate increase from $2.38 per 100 cubic feet to $2.97 per 100 cubic feet
Water Infrastructure Fee
No changes through FY 19
Water Connection Fees
Budgeting for 65 new housing starts
Rental Income
Rental and Lease fees from cellular companies on City Water Towers
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Water Fund
Expenses (pg. 108)
Road to Better Roads Program
Ability to pay through FY 19Ability to pay through FY 19
Needed costs are much higher
Route 71 Water main Relocation
Cost of $1,000,000 and paid off over 3 years
Requesting an extension of payment
Route 47 Expansion
All water costs with the project
By end of FY 15, 31 of 120 payments made
Sewer Fund
Revenues (pg. 118)
Sewer Maintenance Fees
Graduated increase in fees of 3%Graduated increase in fees of 3%
$18 to $18.54 bi-monthly
Similar increases in FY 16 and FY 17
Sewer Infrastructure Fee
Final payment of Rob Roy was in FY 13
$4 per month fee, no changes through FY 19
Transfers from General Fund
Transfer of non-home rule sales tax to pay for 2011 refinancing bond
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Sewer Fund
Expenses (pg. 119)
Road to Better Roads Program
Ability to pay through FY 19
Needed costs are much higher
Vehicles
Cost of a new vactor truckCost of a new vactor truck
Net cost of $229,000
Sale of old for $105,000
Land Cash Fund (pg. 129)
Transfer from Vehicle and Equipment (revenue)(revenue)
Developer funds for RaintreePark C
Mosier Holding Costs (expense)
Cost for Corlandsto hold Blackberry Creek/Grande Reserve property
Riverfront Park (expense)
Coincides with OSLAD grant
Tentative completion in FY 16
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Land Cash Fund
Expenses (pg. 129)
Grande Reserve Park A
Must be started by Jan 2015Must be started by Jan. 2015
Must be completed in 2 years as part of OSLAD agreement
Grande Reserve Park B
Must be started by May 2014
Must be completed in 2 years as part of OSLAD ageementagreement
RaintreePark C
Cost for construction of Park paid out of the IMET Escrow
Parks and Recreation
Revenue (pg. 131)
Special Events
Child Development
Athletics and Fitness
No projected growth in order to remain
conservative
Rental Income
Generated from leased buildings on
Hydraulic, in Riverfront Park and the cell
tower at Wheaton Woods Park
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Parks and Recreation
Revenue (pg. 131)
Park Rentals
Generated from Baseball and Soccer field
rentals for tournaments
Hometown Days
FY 14 took a hit due to weather
Revenue fluctuates but we are projecting
normal level of revenue collection in FY
15
Parks and Recreation
Expenses
Vehicle & Equipment Chargeback (pg. 131)
Gap between vehicle costs and impact fees
Salaries and Wages (pg. 131)
Proposing to fill the vacant Parks and
Recreation Director position and split the
cost between Parks and Recreation
Property Tax Payment (pg. 133)
Final property tax payment for RecCenter
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Library Operations Fund
Revenue (pg. 138)
Property Taxes
We are assuming EAV will drop, therefore
decreasing library property tax revenues
Estimation through FY 19 and may in fact be
lower than anticipated
Transfer from General Fund
Transfer to cover liability and
unemployment insurance
No transfer to offset losses in property taxes
TIF Funds
Countryside TIF -Property Taxes (pg. 149)
First full property tax payment for movie theater in ppypyFY 16
Downtown TIF (pg. 157)
Property Taxes
Increase in FY 15 and beyond due to recent improvements
Legal Servicesg
Related to TIF incentive projects
TIF Incentive Payout
Difficult to estimate each year
Council must approve any and all appropriations
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TIF Funds
Downtown TIF (pg. 157)
Project CostsProject Costs
City initiated costs –Streetscape improvements and repairs
Downtown Streetscape Improvements
Engineering completed in FY 15
Construction completed in FY 16
Funding also included in Citywide CapitalFunding also included in Citywide Capital
Route 47 Expansion
All TIF eligible costs associated with the project
By the end of FY 15, 31 of 120 payments made
Next meeting –March 11
Public Hearing
This is a State required opportunity for
the public to speak on our budget
proposal
2/25/2014
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Budget schedule
March 11 City Council
Public hearing
March 25 City Council
April 8 City Council
(date likely to change)(date likely to change)
April 22 City Council
Debate and potential approval at any of
these meetings