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HomeMy WebLinkAboutBudget Questions from Robert GoldbergRobin Roberts From: Robert Goldberg <rgoldberg@live.com> Sent: Tuesday, May 22, 201810:05 AM To: Jill Ingram; Vikki Beatley; Steve Myrter; Joe Bailey; Patrick Gallegos Cc: Robin Roberts; Sandra Massa -Levitt; Ellery A. Deaton; Thomas Moore; Schelly Sustarsic; Mike Varipapa; Charles Kelly Subject: Corrected Questions on the Proposed Budget Attachments: Budget Questions.18.19 2.doc Please see attached revision. Prior version had an erroneous "copy and paste" entry in Street Maintenance from last year's questions. From: Robert Goldberg <reoldberat®live.com> Sent: Tuesday, May 22, 2018 9:46 AM To: Jill Ingram; vbeatlev(Dsealbeachca.aov: smvrter0sealbeachca.eov; Joe Bailey; Patrick Gallegos Cc: Robin Roberts; Sandra Massa-Lavitt; Ellery Deaton; tmooreL®sealbeachca.eov: ssustarsic(asealbeachco.eov; Michael Varipapa; Charles Kelly Subject: Questions on the Proposed Budget Dear Staff and Council, Please find attached my questions for tonight's workshop. Sorry about the late submission Robert Goldberg Budget Questions: Workshop 5/22/18 Position Allocation Plan Page 3: Public Works now has 1.97 positions allocation (funded) by "Other Various" funds. This is an increase from 0.30 last year. What arefunds are being billed for additional 1.67 positions? Revenue Summary By Fund Page 5: The UUT dropped from an actual of $4,445,180 in FY 15-16 (not shown) to an actual of $4,177,713 in FY 16/17. This would not be from the impact of the drop in the UUT rate which occurred in April 2015, before FY 15-16. Why did the UUT drop so much in FY 16117 and has stayed at a lower level since then? Page 11: There is a Transfer In into Sewer Operations for $2,298,900. Where is the corresponding "transfer out" in the budget? General Fund Balance Page 13: Transfer In from Other Funds is shown at $82,700. However, adding up all of the Transfer out — Operations totals $129,700: Cable $ 10,000 Gas Tax $ 26,900 M2 $ 17,800 201 CFD $ 13,000 206 CFD $ 15,000 207 CFD $ 25,000 208CFD $ 11,000 209 CFD $ 11,000 $ 129,700 Are $47,000 of these Transfer -out's not going to the General Fund? City Manager Page 19-20: "Contract Professional Services" is budgeted at $25,000. Please provide a listing and cost itemization of the $25,000 in professional service contracts. City Manager— Human Resources Page 24: Per the Position Allocation Plan (page 1), this department consists of just one position - a Management Analyst. The PAP also indicates that only 60% of this position is charged to the General Fund. At full step and after the raise on 7/1/18, the salary for this position will be $92,232. Sixty percent of that is $56,999. However, the amount shown for Full-time Salaries is $89,000 Please explain why the 18-19 figure is not $56,999? Finance -Non Departmental Page 32: A figure of $564,930 is listed for 16-17 retiree medical insurance. However, the 16-17 CAFR (p 79) puts this figure at over $50,000 lower at $512,906. Which figure is correct? Waste Management Act Page 37-38: This fund will now be charged for personnel services. Please provide the classifications and position allocation fractions for these personnel. Police —ECC Page 42: PERS Retirement at $53,800 is 46% of the Full-time salary amount of $117,000. This percentage is very close to the figure of 45.93% which is the total of the C31PERS Employer Normal Cost and Payment of Amortization Bases. However, our police are paying 3% of the employer cost, so I would expect our cost to be about 43% of payroll. Was the 3% police contribution not figured in here? Public Works — Storm Drains Pages 79-80: Intergovernmental fees are proposed at $59,000 but actuals for 16-17 and 15-16 were only $14,903 and $22,248. Did these fees actually double in Fr 17-18? Is there a new fee in the $35,000 range? Public Works — Street Maintenance Page 81: Contract Professional Services lists three contracts ("landscape," Main Street pressure washing," and "tree trimming") that appear to be shifted from Community Services, Park & Landscape Services. However, these three are still listed in the budget "Account Number Explanation(s)" on page 107, Community Services. Shouldn't reference to these three services be deleted from page 107? Public Works —SB1 Program Page 94: The budget proposes no expenditures. However, at the Council meeting on 4/23/18, staff requested and Council approved spending over $400,000 in SBI funds in FY 18-19 for slurry sealing (ST1901). Why does the budget not show S01 paying for this project? Public Works—Gas Tax Page 95: The listing of projects includes $94,000 for ST1901. However, at the Council meeting on 4/23/18, staff requested and Council designated this slurry sealing project for funding by SBI. Why does the budget propose to use general Gas Tax funds instead? Page 96: Transfers Out -Operations for General Fund overhead is proposed to drop from $550,000 to $26,000. The Fund Balance Analysis indicates that there are insufficient funds to repeat transfer of $550,000. However, the residual Ending Fund Balance ($120,565 after paying for the proposed FY 18-19 projects) does indicate that the overhead transfer could theoretically be $100,000 higher than proposed. What is the reason fornot appropriating an additional $100,000 for overhead? Public Works: City-wide Grants Page 103: At the 4/23/18 Council meeting, the budget was amended to add $120,600 related to 1405 work. Is there some reason that project and funding are not included here? Community Services: Park & Rec Program Page 114: There appears to be a new expenditure of $1000 for "Intergovernmental". What is this for? Marine Safety: Tidelands Beach Page 122: The proposed amount for "Over -time PT" is $9000, more than double the estimated amount for FY 17-18. Also, FY 17-18 was the first year that OT was budgeted for PT. Why is it not possible to manage our PT beach guards without OT? Why do we expect the need for OT to double when the number of authorized positions rose slightly from 11.21 to 12.44 this year? Public Works: Beach Maintenance Page 122: The estimated amount for Over -time in FY 17-18 is $48,400 vs. $500 budgeted. Why was OT so much higher than anticipated despite a mild winter far storms? Public Works: Water Operations Page 138: The Fund Balance Analysis indicates an estimated deficit as of 6/30/18 of -$348,005 which includes capital equipment and fixed assets. What is the estimated cash deficit as of 6/30/18 (excluding the value of equipment and assets)? Public Works: Sewer Operations Page 140: The Fund Balance Analysis indicates an estimated balance as of 6/30/18 of $17,288,390 which includes capital equipment and fixed assets. What is the estimated cash balance as of 6/30/18 (excluding the value of equipment and assets)? Public Works: Vehicle Replacement Fund Page 142: On page 122, Tidelands Beach Marine Safety, there is a FY 17-18 estimated expenditure of $535,200 under Capital Outlay -Vehicle. This is for the rescue boat. However, here on page 142, the estimated amount transferred to Tidelands (Transfer Out- Operations) only shows $80,000. This was spent on a beach tractor. Where in the estimated 17-18 expenditures on this page is the cost of the boat deducted?