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City of Brunswick, MD Proposed FY2014 General Government Budget By Accountant Kimberly Miller.

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Presentation on theme: "City of Brunswick, MD Proposed FY2014 General Government Budget By Accountant Kimberly Miller."— Presentation transcript:

1 City of Brunswick, MD Proposed FY2014 General Government Budget By Accountant Kimberly Miller

2 Discussion Item Three – Expenses by department Budget Overview Proposed FY 2014 General Government Discussion Item One – Revenue sources & assumptions Where the money comes from… Discussion Item Two – Expense categories & impacts Where the money goes… Discussion Item Four – General Fund transfer Discussion Item Five – Capital Project Fund Revenue & Expense & Capital Improvement Program 6 year Goal 1. 2. 3. 4. 5.

3 General Fund Revenue Fines & Forfeitures, Rental Income, Employee Paid Heath Insurance, a credit for State Retirement, and Event Revenues make up the bulk of the Misc. Revenue Source

4 Comparison to FY 2013 An overall 2% decrease in revenues Revenue Source20132014Diff% Change Taxes2,500,2802,353,767-146,513-6% Intergovernmental809,695949,093139,39817% Misc. Revenue228,126166,892-61,234-27% Utility Revenue176,500 0none User Fees114,850109,650-5,200-5% Grants & Other79,73569,995-9,740-12% Franchise Fees73,962 0none TOTAL REVENUES 3,983,1483,899,859-83,289-2%

5 General Fund Expenses

6 Comparison to FY 2013 An overall 1% increase in expenses Expense Category20132014Diff% Change Public Works1,060,9151,066,5505,6351% Police Department1,004,5921,013,6989,1061% Finance & Admin537,199568,21631,0176% Waste Collection325,000328,5003,5001% Transfer Out to CP278,000227,687-50,313-18% Planning & Zoning171,244192,92521,68113% Rec, Parks, Camp112,685123,12410,4399% Other110,95598,780-12,175-11% Mayor/Council, EDC62,17196,48634,31555% Swimming Pool75,48076,1807001% TOTAL EXPENSES 3,738,2413,792,14653,9051%

7 1. Despite an overall 44% premium increase in Medical Insurance, the City’s absorbed cost is much less. To offset the increase in premium and to correct over utilization of the plan, the City will fund $400 per employee as opposed to the full deductible amount in a Health Reimbursement Account. Please note that the numbers presented below are City-wide, which includes 10 Enterprise Fund employees. 2. To create competitive salary & benefit packages for recruitment & retention of employees and to offset rising health care costs, the proposed budget includes a 1.55% Cost of Living Adjustment. This is the 4 month average of Consumer Price Index data published by the Bureau of Labor Statistics. FY 2014 Expense Impacts CITY PAID EXPENSESMEDICAL PREMHRA FY 2013$368,095$66,000 FY 2014$426,066$13,200 DIFFERENCE$57,971$(52,800) MD State Retirement will give a 2.069% COLA

8 Personnel Expense Changes Data below does not include seasonal positions & M&C

9  Currently, 3 full-time& 3 part-time employees; FY14 includes 5 full- time & 1 part-time.  FY 14 includes $30,000 in Project Outlay for new Accounting software. Our current software was purchased in 2004 & is very outdated. More importantly, last year approximately $250,000 in checks disappeared as a result of a system glitch.  Added Information Technology account to update computer processing units. XP will no longer be supported by Windows. Finance & Admin Highlights Department 504, page 6 in Budget Report

10  14% increase in Consultant Fees for GIS.  Added Utilities for CASS building, no longer accounted for in Contribution Dept. (pg.26)  Added Information Technology account to update computer processing units.  Increased Dues/Subscriptions & Training by $750 each for International Property Maintenance Code Planning & Zoning Highlights Department 507, page 9 in Budget Report

11  Added account for Shift Differential pay ($0.75 hr x 11 hr shift x 365 days)  Added account for Clothing/Shoe allowance, increased $40 per officer  Added IT account to upgrade desktops & to add a server for new phone system  Project Outlay increased $1,000; includes the purchase of ballistic vests, a marked cruiser & accessories Police Department Highlights Department 520, page 10 in Budget Report Maryland State Police Aid should increase to $58,395, will help offset these expenses

12  Currently,12 employees; FY14 budget includes an additional position.  FY 14 budget includes $16,300 to lease/purchase a new 2013 John Deere backhoe. The lease is for 5 years with Jesco inc.  Project Outlay appears to decrease drastically; however, this is offset by increased expenses in the Tools account & the capital lease purchase described above. $6,000 for trailer purchase in FY14.  $14,700 in Tools for plow blade & cab for ATV, heavy equipment tires, a grapple, and other small tools/equipment under $5,000 capitalization threshold. Public Works Highlights Department 530, page 13 in Budget Report

13  Added account for Park Equipment Maintenance & City Park Building Improvements. Budgeted amounts decided based on historical trends.  Park Renewal account includes expenses related to Adopt A Park  Decreased Operating Expense & Misc. Event Expenses by a total of $5,000, savings help offset increased Park expenses  Increased Veteran’s Day Parade by $2,000, also offset by above savings Parks, Rec, Pool & Campground Dept 540, 541, 543, 545 pgs. 16-18, 20  Insurance is less than prior years based on allocation of full-time equivalents and not actual # of employees.  Able to increase Parts & Supplies to be more in line with historical actuals as a result of above decrease Parks REC Pool  Decreased Parts & Supplies, used to help offset new account created for General Campground Maintenance.  Added IT account, includes expenses related to WIFI set-up Camp- ground

14  Account added in M&C Dept. 501 for Sustainability Efforts- $3,500. (pg. 4)  Account added in EDC Dept. 560 for TRIPP grant expense tracking purposes. City will spend $3,000 for $11,000 worth of improvements. (pg. 21)  Main Street funding was moved to EDC as opposed to Contributions Dept. 580 (pg. 24). Finance Committee approved $14,000 of the $17,500 requested.  Finance Committee also approved $14,250 in Contributions to various organizations, includes an added amount of $2,000 for Civic Contributions. (pg. 24) Other Notable Changes General Government Expenses

15  We are in the process of wrapping up various Bond funded projects as well as Capital Projects funded by Capital Project Fund balance. As a result of this, the transfer amount is 18% less than FY13.  Staff along with Mayor & Council will work on prioritizing future Capital Projects to utilize the projected $107,713 General Fund surplus. General Fund Transfer Out Department 600, page 25

16 1. Staff is currently working on a 6 year Capital Improvement Program (CIP). Preliminary documentation regarding CIP process changes has been distributed to M&C. 2. The bulk of the revenue in Fund 30 is related to grants and a transfer from the GF. All of the revenue items have an offsetting expense item which leads to a balance budget. (pg. 1) 3. Staff is working on various projects, as such, some projects have been re- budgeted for in FY14. These amounts will be amended after all invoices for June 30, 2013 have been paid. a. Gum Springs Bridge & Culvert (bond funded) b. City Hall Building Improvements & Possible Senior Center Facade Updates ($140,000 included in prior year transfers) c. Blacktop Improvements ($70,000 previously transferred) $221,000 funded in FY14 General Government- Revenue & Projects FY 2014 Capital Project Fund

17 1. Several grants were approved late in FY13 so the above logic used with project expenses was also used for budgeting grant revenues & expenses. a. Bike Path Amenities- State Highway Administration $35,108 (pg. 6) b. Caboose/WB Tower- Community Legacy $66,000 (pg. 6) c. Stream Restoration- DNR $41,223 (pg. 6) 2. All grants less the POS Splash Park Grant are 100% funding. The POS grant requires a 25% match; of the $9,375 required, $4,688 was previously transferred & $4,687 is included in the FY14 transfer. (pg. 7) General Government- Grants FY 2014 Capital Project Fund

18 What’s next?  General Fund Budget Vote anticipated on June 11 th  Water & Sewer Funds will be presented in the next few weeks.  Questions? Comments…

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