HomeMy WebLinkAbout2011 08-03 CCP Joint Work Session with Financial Commission AGENDA
CITY COUNCIL /FINANCIAL COMMISSION JOINT WORK SESSION
August 3, 2011 (Wednesday)
6:30 P.M.
Council Chambers
City Hall
1. Call to Order
2. Process, Policies, Legislation and Assumptions
3. Next Steps
4. Adjournment
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MEMORANDUM - COUNCIL WORK SESSION
DATE: 29 July 2011
TO: Curt Boganey, City Manager
FROM: Daniel Jordet, Director of Fiscal & Support Services
SUBJECT: 2012 Budget — Process, Policies, Legislation, Assump ions
Recommendation:
It is recommended that the City Council consider providing direction to staff regarding the next
steps in developing the 2012 property tax levy proposal and operating budgets for the funds
receiving those property taxes.
Background:
Discussion for the joint work session with the Financial Commission on Wednesday, 3 August
2011 will be guided by the four attached pages outlining the budget process, the currently
adopted budget and financial policies, legislation passed in 2011 and its effect on Brooklyn
Center, and the review and affirmation or adjustment of certain assumptions used to develop
budget numbers.
Policy Issues:
Copies of the Operating Budget Policies are included with this packet
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Council Goals:
Strategic:
I. We will ensure a safe and secure community
2. We will proceed aggressively with implementation of City's redevelopment plans
3. We will stabilize and improve residential neighborhoods
4. We will positively embrace the community demographic makeup and increasing ethnic
diversity
5. We will continue to maintain and upgrade City infrastructure improvements
6. We will encourage citywide environmental sustainability efforts
Ongoing:
1. We will provide streamlined, cost effective, quality services with limited resources
2. We will ensure the financial stability of the City
3. We will move toward maintaining or lowering the level of City property taxes
4. We will ensure the city influence at the legislature
5. We will improve the image of the City with citizens and those outside of the City's
borders
6. We will ensure the City drinking water is high quality and that the storm water is
properly managed
Mission: Ensuring an attractive, clean, safe community that enhances the quali(v of life and preserves the public Trust
Process for 2012 Budget
I. Affirm Goals and Objectives for City (February retreat)
II. Departmental Inputs in All Areas begin (May)
for revenues and expenditures
III. Cash Flow projections are developed (June)
IV. CIP and Capital Funds assembled and (June)
reviewed
V. City Council and Financial Commission (June)
begin review process with overview of
process, policies, legislation and assumptions
VI. General Fund and other Governmental (June, July and August)
Funds are refined and reviewed
• Review Process includes meetings between City Manager,
Finance Director and Department Head to clarify inputs and
staffing, congruency with goals and objectives, potential
modifications
VII. General Fund and Governmental Funds (July and August)
reviewed with Council and Commission
to receive input, direction and affirm priorities
VIII. Adoption of Preliminary Budget and (September)
Property Tax Levy approval resolution
IX. Utility unds budgets and Utility Rates October
Y 9 Y (October)
reviewed with Council and Commission
to receive input, direction and affirm priorities
X. Other Enterprise Funds (November)
reviewed with Council and Commission
to receive input, direction and affirm priorities
Xl. Final 2012 tax levy and budget approval (December)
Policies
• "Operating independently of changing circumstances and
conditions, these policies assist the decision making process of
the City Council and Administration."
• Capitalization — what gets purchased outright and what gets
purchased and depreciated — budget purchase or depreciation
• Fees for Services will support both direct and indirect costs
• Debt will not be used to support current operations
• Net General Obligation (GO) debt no more than $ 600 per capita
o currently $ 26 per capita
• Fund Balance in General Fund will be 50% — 52% of the ensuing
year's operations budget
• General Fund budget will be balanced
• Current operating expenditures should be paid with current
revenues
• Contingency allowed in General Fund up to 5% of operations
o currently 1.25%
• Adequate funding will be provided for maintenance and
replacement of the capital plant and equipment
• Full content of operating budget policies on attached sheets
o City Council Code of Policies Section 2.21, Subdivision 3.H
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H. Operating Budget Policies
1. In accordance with Chapter 7, Section 7.06 of the City Charter, the
total sum appropriated in the General Fund annual budget shall be
equal to the total estimated General Fund revenue and the allocated
General Fund balance.
2. The City will pay for all current expenditures with current
revenues. The City will avoid budgetary procedures that balance
current expenditures at the expense of meeting future year's
revenues, or rolling over short-term debt, or that rely on
accumulated fund balances to meet current obligations.
3. The City will annually appropriate a contingency appropriation in
the General Fund budget, not to exceed five percent of the total
budget, to provide for unanticipated expenditure of a non - recurring
nature.
4. The City Manager, when submitting the Proposed Budget to the
City Council, shall submit a balanced budget in which
appropriations shall not exceed the total of the estimated General
Fund revenue and the fund balance available after applying the
Adequate General Fund Balance Formula.
5. Prior to adopting the General Fund Annual Budget, the City
Council shall review the Adequate General Fund Balance Police
Formula.
6. In the event that there is a shortfall of revenues in a current year
budget, the City Manager may recommend the use of a portion of
the General Fund balance not to exceed the amount available after
deducting amounts reserved for items not readily convertible to
cash or reserved for working capital or already appropriated to the
General Fund current budget as shown on he most recent Adequate
General Fund Balance Policy Formula as established by the City
Council.
7. The budget will provide for adequate maintenance of the capital
plant and equipment, and for their orderly replacement.
8. The budget will provide for adequate funding of all retirement
systems.
9. The City will maintain a budgetary control system to assist in
adhering to the budget.
10. The City administration will prepare regular monthly reports
comparing actual revenues and expenditures to the budgeted
amount.
11. Each year the City will update expenditure projections for its
Enterprise Funds for the next three years. Projections will include
estimated operating costs of future capital improvements included
in the Capital Budget.
12. The Operating Budget will describe the major goals to be
achieved, and the services and programs to be delivered for the
level of funding provided.
13. Where possible, the City will integrate performance measurement
and productivity indicators with the budget.
14. Enterprise funds shall be budgeted to have positive net income plus
a sufficient margin to provide for replacement cost of property,
plant, and equipment.
2011 Legislation
• Property Tax Levy Limits:
o Not renewed for 2012
• Reporting will still require breakout of some "special levies"
• No decision on future years
• Local Government Aid (LGA):
o Same dollar amount in 2011 and 2012 as in 2010
® $411
o Same total LGA allotment at State level for 2013 but
distribution among cities will be calculated by reapplying
the formula
o Market Value Homestead Credit (MVHC)
• Same dollar amount in 2011 as in 2010
m $ 124
• MVHC eliminated as a reimbursement payment in 2012
• Credit will be given to homeowners as a reduction of
market value
Pre Exclusion After Exclusion'.
Pay 2011 Pay 2012 Pay 2012
Market Value Market Value . Market Value
Commercial I 5,000,000 5,000,000 5,000,000
Industrial 5,000,000 5,000,000 5,000,000
Residential Non - Homestead 5,000,000 5,000,000 5,000,000
lResddential Homestead [ 5,000,000 5,000,000 2,880,000
20 20,000,000 17
After r Exclusion
Pay 2011 Pay 2012
Proportion Proportion
Commercial 25.00% 27.96 %'
Industrial 25.00% 27.96 %,
Residential Non - Homestead 25.00% 27.96%
Residential Homestead 16.12% 16.12%
State MVHC Payment 8.88%
100.00% 100.00 %''
Assumptions
2011 actual will balance or show surplus
Tax Base
Total Tax Capacity is down about 4.25% at present
Taxable Tax Capacity will increase about 528,000 (2.5 %) with
decertification of TIF 2
Property Tax Levy
Goals indicate rate of inflation as maximum number (2.78% first half 2011)
Increase levy by rate of inflation 2011 -2012 302,614
Increase levy by additional Tax Capacity, then rate of inflation 521,376
Combine General and Police /Fire, then rate of inflation 354,181
2012 Wage Increases
Increase of 2% in base wage at cost of $ 336,000 (wages and benefits)
Maintenance of Staffing Levels
No significant changes
CDBG Funding
Assuming receipt of $ 100,000
Use of LGA
Use no more than 50% in 2012, implies reduction to 0% in 2013
Contingency at 1.5%
$250,000
Additional Special Election in 2012
Property and Casualty Insurance will increase 10.0%
$ 30,000 to $ 35,000
Medical Insurance premiums will decrease under new provider
agreement through LOGIS
17% decrease for 2012 followed by 9% cap for 2013, 10% cap for
2014, 11 % cap for 2015 and 12% cap in 2016. ( net 23% increase
over 5 years)
Level of Central Garage funding
Current funding level vs. long term liquidity
August 3rd 2011 Agenda
Budget Process - Curt
• Understanding and agreement of the process that will be
used to develop the budget
• Concurrence on goals and expected outcomes that will
principally drive the development of budget
appropriations.
Polices - Dan
• Recognition and understanding of the polices that govern
the budget development
Legislation - Dan
• Understanding of the impact of State Legislation on the
Budget development
Assumptions - Curt
• Understanding and concurrence on principle assumptions
that effect initial budget development.
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Strategic Plan Brooklyn Center 2011
Our Mission
To ensure an attractive, clean, safe community that enhances the
quality of life and preserves the public trust
Our Values
Excellence and quality service delivery
We believe that service to the public is our reason for being and strive to deliver
quality services in a highly professional and cost-effective manner.
Ethics and integrity
We believe that ethics and integrity are foundation blocks of public trust and
confidence and that all meaningful relationships are built on these values.
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Visionary Leadership and Planning
We believe that the very essence of leadership is to be visionary and to plan for
the future
Fiscal Responsibility
We believe that fiscal responsibility and prudent stewardship of public funds is
essential for citizen confidence in government.
Cooperation and Teamwork
We believe that the public is best served when departments and employees
work cooperatively as a team rather than at cross purposes.
Open and Honest Communication
We believe that open and honest communication is essential for an informed
and involved citizenry and to foster a positive working environment for
employees
Professionalism
We believe that a commitment to ethical values and continuous improvement is
the mark of professionalism. We are committed to applying this principle to the
services we offer and to the development of our employees.
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Strategic Plan Brooklyn Center 2011
Strategic Goals
1. We will ensure a safe and secure community
2. We will aggressively proceed with implementation of City's
redevelopment plans
3. We will stabilize and Improve residential neighborhoods
4. We will embrace the community demographic makeup and increasing
cultural diversity
5. We will continue to maintain and upgrade City infrastructure
improvements
6. We will encourage city wide environmental sustainability efforts
Ongoing Goals
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1. We will continue to provide streamlined, cost effective quality services
with limited resources
2. We will ensure the financial stability of the City
3. We will move toward maintaining or lowering the level of the City's
Property taxes
4. We will ensure the city's influence at the legislature
5. We will Improve the image of the City with citizens and those outside
of the City's borders
6. We will ensure the City drinking water is high quality and that the
storm water is properly managed
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Strategic Plan Brooklyn Center 2011
Desired Outcomes and Success Targets
S.G. 1. We will ensure a safe and secure community
The threat and fear of real or perceived crime among citizens and others
will be greatly reduced (d.o.1)
Success Targets
1. Reduce violent crime by 10% or more each year
2. Reduce property crime by 10%of more each year
Citizens will feel and be safe in their homes, areas of concern and
throughout the City. (d.o.2)
1. City survey results will reflect that all residents feel safe in their homes.
2. City survey results will reflect that all residents feel safe throughout the City. (No places deemed
unsafe)
3. City survey results will reflect that all residents feel safe walking alone at night.
S.G.2.We will aggressively proceed with implementation of City's
redevelopment.plans
Private redevelopment will expand and improve (d.o.1)
Success Targets
1. At least 50%ofthe privately owned residential vacant properties will be redeveloped 2016
adding to the adjusted for inflation taxable value of the City. Redevelopment of these properties
will commence by 2012.
2. At least 80%of privately owned vacant commercial properties will complete redevelopment
within the next five years adding to the adjusted for inflation taxable value of the City.
Redevelopment of these properties will commence by 2012.
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Strategic Plan Brooklyn Center 2011
3. At least 50%of the blighted/economically obsolete commercial properties will be redeveloped
within the next five years adding to the adjusted for inflation City tax base. Redevelopment of
these properties will commence by 2012.
"Opportunity Site" redevelopment will commence (d.o.2)
Success Targets
1. 30%of the privately owned properties north and east of John Martin Drive will commence
redevelopment by 2016.
2. All of the privately owned properties north and east of John Martin Drive will complete
redevelopment by2016 adding to the adjusted for inflation value of the City.
3. At least 50%of EDA owned and privately owned properties located south and west of John
Martin Drive will commence and complete redevelopment by 2016 adding to the adjusted for
inflation taxable value of the City..
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4. All EDA owned and privately owned properties located south and west of John Martin Drive will
commence and complete redevelopment by 2021 adding to the adjusted for inflation taxable
value of the City.
EDA owned properties redevelopment will proceed expeditiously (d.o.3)
Success Targets
1. At least 50%of the EDA properties owned(non-Opportunity Site) commercial properties will
commence redevelopment within the next 2 years.
2. All EDA owned commercial property will have completed redevelopment within ten (10)years
adding to the adjusted for inflation taxable value of the City.
S.G.3.We will stabilize and Improve residential neighborhoods
Citizens will benefit from a diverse stock of housing types and styles
(d.o.1)
Success Targets
1. The number of home remodels will increase.
2. The value added home improvements will exceed $7,500 average valuation per permit
in each neighborhood (i.e. garage additions, bathrooms, bedrooms, 2"d stories, energy
efficiency) annually.
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Strategic Plan Brooklyn Center 2011
3. Housing and accommodations for seniors will be available for aging residents consistent
with the demand for housing by this demographic group.
4. There will be new housing construction to accommodate the needs of those seeking a
modern housing and move up housing choices
Owners and occupants of housing in residential neighborhoods will
comply with City codes and regulations which will be adequate to assure
a safe well maintained and attractive community (d.o.2)
Success Targets
1. Of all residential properties inspected 90 %will be in full compliance with property
maintenance codes (%violation types)
2. All residents surveyed are aware of, understand and support the enforcement of city
housing and neighborhood codes
Owner occupied housing will increase as a percentage of total housing
(d.o.3)
Success Targets
1. At least 95%of single family residential properties will be owner occupied.
2. At least 95 %of all new housing will be built for owner occupancy
Problems associated with foreclosures will be dramatically reduced or
eliminated (d.o.4)
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Success Targets
1. 90 %of qualified vacant properties will be registered and in compliance with the vacant
building ordinance.
2. All vacant properties will be in compliance with property maintenance codes.
Residential property values will improve and citizens will be proud of
their neighborhood and community (d.o.5)
Success Targets
1. By 2013 the average residential sales price will stop declining
2. By 2016 residential sales prices will increase at a rate equal to or greater than rate of
increase in comparable communities
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Strategic Plan Brooklyn Center 2011
3. All residential properties will be well maintained and landscaped
4. All residents surveyed will say they are proud of their neighborhood.
5. All residents surveyed will say they are proud of Brooklyn Center.
S.G.4.We will positively address the community demographic makeup
and increasing cultural diversity
All demographic groups will be represented and encouraged to
participate in civic, governmental, community organizations and
activities (d.o.1)
Success Targets
1. Members of all communities will have equal access and representation in-civic,
governmental, community organizations and activities
Youth will be adequately served by recreation and educational programs
and activities (d.o.2)
Success Targets
1. All youth who desire to will be productively engaged in recreational activities or
educational programs
2. Participation in community programs and activities will reflect the demographic
makeup of the community. l
The social, health and housing needs of the aging and moderate income
population will be improved (d.o.3)
Success Targets
1. Service gaps in the social, health and housing needs of aging and moderate income
community members will be reduced and eliminated overtime.
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Strategic Plan Brooklyn Center 2011
S.G.5.We will continue to maintain and upgrade City infrastructure
improvements
City government buildings, major equipment and other physical assets
of the City will be maintained and improved (d.o.1)
Success Targets
1. Meet or exceed the minimum maintenance condition standard for City facilities.
2. Customers provide positive feedback pertaining to City facilities (clean, attractive buildings).
3. Maintain public access and availability to City park facilities and infrastructure.
4. Reduce graffiti occurrences and complaints.
Neighborhood streets and utilities will be maintained and improved
(d.o.2)
Success Targets
1. Citizens rate reconstruction projects as meeting or exceeding expectations via surveys sent
to project area residents.
2. Using a pavement index rating system, meet or exceed the established acceptable roadway
rating standard.
3. Reduce potholes and roadway complaints.
4. Reduce sewer blockage and watermain breakage/complaints.
5. Complete the citywide street and utility reconstruction program by 2021.
The traveling public will benefit from multi-modal transportation
options fostered and provided by the City (d.o.3)
Success Targets
1. Minimize an increase to future traffic delays and congestion.
2. Minimize the amount of regional traffic flow on local streets.
3. Increase alternative modes of transportation used.
Citizens will benefit from the expansion and improvement of needed
technology infrastructure as cost effective feasible options become
available (d.o.4)
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Strategic Plan Brooklyn Center 2011
Success Targets
1. Reduce City government expenses through the application of technology.
2. Improve City services to the citizens through the application of technology.
3. Preserve environmental resources and conservation of energy through the application of
technology.
S.G.6.We will respond to increased public awareness and interest in
environmental sustainability and green community issues
Public appreciation for the environment will improve and recycling and
energy conservation will improve (d.o.1)
Success Targets
1. By 2013 all residents surveyed will understand the value of recycling and energy
conservation and at least 70%will have changed their behavior in order to conserve
environmental resources.
2. By 2016 energy consumption in the City will be reduced significantly.
3. By 2016 City Government energy consumption will be reduced significantly.
The purchasing power of the City will support the goal of an
environmental sustainability (d.o.2)
Success Targets
1. The City will purchase recycled materials whenever costs are reasonable and quality
is acceptable.
2. The City will increase the share of purchased recycled materials by 10 % annually for
the next five years.
3. The City will eliminate the use of products, chemicals or compounds that pose a risk
to human health or to the environment whenever a viable cost effective alternative
is available.
4. The City will purchase environmentally friendly equipment and vehicles whenever
performance requirements and costs are comparable.
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Strategic Plan Brooklyn Center 2011
0.G.1.We will continue to provide streamlined, cost effective quality services
with limited resources
The quality of service delivered by the City will consistently meet or
exceed customer expectations (d.o.1)
Success Targets
1. Customer surveys for City services delivered will reflect customer satisfaction from
not less than 90% of respondents
Service delivery will improve on an ongoing basis
Success Targets
1. Implementation and execution of continuous improvement program throughout all
departments
2. Qualification for Malcolm Baldridge or comparable quality improvement award.
3. Cost effectiveness performance benchmark comparisons from each department will
reflect upper quartile performance for each high priority benchmark measure
0.G.2. We will ensure the financial stability of the City
City funds will be protected against loss (d.o.1)
Success Targets
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1. All City funds will be FDIC insured up to the legal maximum per account
2. Any funds in excess of the FDIC maximum in any one account will be properly
collateralized.
3. The City's investment portfolio will be diversified so as to minimize potential losses
on individual securities.
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The City administration will provide meaningful short, Intermediate and
long term fiscal planning (d.o.2)
Success Targets
1. The operating budget document will provide annual and multi year operating plans.
2. Staff will annually provide life-cycle capital plans for all long-lived assets.
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Strategic Plan Brooklyn Center 2011
City will take appropriate actions to buffer essential services against the
effects of significant economic downturns (d.o.3)
Success Targets
1. Fund reserves as indicated by year end cash balance will be maintained at levels
allowing for short term funding of operations in emergency situations
2. Essential services as determined by the City Council will be funded from non-volatile
resources.
City will position itself for economic growth (d.o.4)
Success Targets
1. The City will keep current and adhere to the Comprehensive Plan
2. Capital Improvement Plans will reflect the intentions of the Comprehensive Plan
O.G.3.We will move toward maintaining or lowering the level of the
City's property taxes
Except in extraordinary circumstances the property tax levy will not
increase faster than the rate of inflation (d.o.1)
Success Targets
1. Property tax levy increases do not exceed the rate of inflation.
2. If the tax levy increase exceeds the rate of inflation a clear, extraordinary
circumstance is identified.
The City will expand the proportion of industrial and commercial tax
base to relieve the residential property tax burden (d.o.2)
Success Targets
1. The City commercial/industrial tax base increases at a rate.faster than the residential
tax base.
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Strategic Plan Brooklyn Center 2011
The inflation adjusted property taxes paid by the median family
household will be stabilized or reduced overtime (d.o.3)
Success Targets
1. The inflation adjusted city property taxes payable for the median valued single family home
will be equal to or less than the calculated city taxes payable for the prior year.
O.G.4. We will ensure the city's influence at the legislature
State and Federal legislators will be kept informed regarding City needs
that may be affected by legislation (d.o.1)
Success Targets
1. Annually, the City Council and Staff will assess legislative needs and communicate
directly with appropriate Local, State and Federal legislators
We will maintain positive ongoing relationships with Local, State and
Federal legislators (d.o.2)
Success Targets
1. Legislative officials will address the City Council annually regarding their efforts on
behalf of our shared constituents.
2. Legislators will sponsor and support legislation on behalf of the City
O.G.S.We will Improve the image of the City with citizens and those outside of
the City's borders
Citizens and others throughout the State will recognize Brooklyn Center
as a safe, quality, attractive community in which to live work and play
(d.o.1)
Success Targets
1. The rate of property value increase in each property classification will equal or
exceed the average rate of increase in the Hennepin County and in the State.
2. Citizen Survey results will reflect the perception that Brooklyn Center is a safe,
quality, attractive place to live work and play.
3. Positive press regarding the City of Brooklyn Center will increase.
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Strategic Plan Brooklyn Center 2011
O.G.6. We will ensure the City drinking water is high up alitV and that
the storm water is properly managed
The City's drinking water will meet or exceed safe drinking water
standards of the State of Minnesota (d.o.1)
Success Targets
1. City will meet or exceed all safe drinking water standards.
2. The water supply will be protected against emerging and potential water contaminants.
Storm water runoff will be managed in an efficient and environmentally
sensitive manner (d.o.2)
Success Targets
1. City will implement and maintain all priority elements of the Brooklyn Center Local Water
Management Plan by 2012.
June 3, 2011
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