Item 5 - Proposed FY 95-96 Comprehensive Financial Plan
TO:
FROM:
~tr'"ED 0-~-15
- AGENDA REPO I .
Honorable Mayor and Members of the City Council
James L Bowersox, City Man~
"
John D. Fitch, Assistant City ManagerCil t rAJ
Peggy A. Stewart, Director of Administrative ServiceV
Peter Moote, Deputy Director of Administrative Servic~~"'L--
INITIATED BY:
DATE:
SUBJECf:
June 13, 1995
Proposed FY 1995-96 Comprehensive Financial Plan and
5-Year Fiscal Forecast for the General Fund
ABSTRACf
This report is the first of three scheduled this fiscal year regarding the City of
Poway Comprehensive Financial Program for FY 95-96. It presents the Proposed
Comprehensive Financial Program for FY 1995-96 and a 5-year fiscal forecast through FY
1999-00.
ENVIRONMENTAL REVIEW
This action is not subject to CEQA review.
FISCAL IMPACf
As stated throughout thi s report.
ADDITIONAL PUBLIC NOTIFICATION AND CORRESPONDENCE
The members of the Budget Review Committee have been notified of this report.
RECOMMENDATION
It is recommended that the City Council:
1. Receive Staff's overview and the Budget Review Committee's report on the Proposed Financial
Program for FiscafYear 1995-1996 and 5-Year Forecast for the General Fund Budget;
2. Take public input; and
3. Continue Public Hearing to June 20, 1995
ACTION
1 of 25
JUN 1 3 1995 ITEM 5
AGENDA REPOR'T'
CITY OF POW A Y
TO:
FROM:
INITIATED BY:
Honorable Mayor and Members ~\~ City Council
James L. Bowersox, City Man~
John D. Fitch, Assistant City Managerct~
Peggy A. Stewart, Director of Administrative Services
Peter Moote, Deputy Director of Administrative Services
DATE:
SUBJECT:
June 13, 1995
Proposed FY 1995-96 Comprehensive Financial Plan and
5-Year Fiscal Forecast for the General Fund
BACKGROUND
On March 14, 1995, the City Council received the FY 1994/95 mid-year budget
status report which provided a review of year-to-date revenue and expenditure
activity. The report projected that fiscal year 1994-95 will close with a
General Fund surplus, which is now expected to approach $300,000. This surplus
results from an estimated savings in expenditures of $126,880 and an increase in
revenues of $150,560. This surplus includes the contribution of $388,000 for
replacement of capital equipment. Deferral of this contribution was identified
in FY 1994-95 as a resource to balance a projected shortfall of $275,160. Due
to the projected surplus, this deferral will not be necessary.
Using the mid-year budget review as a base, staff has compiled a preliminary FY
1995-96 Proposed Financial Plan and updated the 5-year fiscal forecast for the
General Fund. In April and May, 1995, the Budget Review Committee completed a
detailed review of expenditure and revenues budgets for the upcoming fiscal
year. A full report and recommendations from the Committee will be presented
for consideration by the City Council on June 13, 1995, the first of three
public hearings for consideration of the FY 1995-96 Comprehensive Financial
Pl an.
FINDINGS
The proposed Comprehensive Financial Program for FY 1995-96 recommends a City
operating budget of $34,272,800 and a Redevelopment/Housing Services operating
budget of $5,060,930. The proposed General Fund budget will be balanced with
projected revenues of $16,039,330 and proposed General Fund expenditures of
$15,B63,160.
ACTION:
2 of 25
))
JUN 13 1995 ITEM 5
FY 1995-96 5-Year Forecast
Page 2
The total General Fund revenue projection for FY 1995-96 reflects an increase of
$245,555 over the current year. A summary of the significant changes to the
General fund revenues is provided on Table I on the following page. It
demonstrates that major revenue categories remain relatively flat and that new
on-going revenues from solid waste franchise fees and sports parks lease
payments offset projected declines in development service fees.
The proposed General Fund expenditures reflect a recognition of the need to
address accelerating street maintenance needs. A four-year plan to restore the
General Fund contribution to street repairs will add $100,000 in FY 1995-96 and
$1,400,000 over the next five years. In addition, $100,000 is set aside towards
non-operating costs for the opening of the new Library.
The following table provides a summary of significant changes to General fund
revenues and expenditures which are included in the preliminary Proposed
Financial Plan for FY 1995-96.
TABLE I AMOUNT OF. CHANGE
SUMMARY. OF SIGNIFICANT CHANGES TO GENERAL FUND ACTIVITY INCREASE OR
DESCRIPTION (DECREASE) FROM
MIDYEAR
REVENUE
First full year Solid Waste Franchise Fee in effect $93,980
!..!!"~-~_f~_lLte_~~_.9L~p_~~!~__~~!"_~~_1.!!_~~~_.P..~l'~_~'!!~_____________ _____________~Z~~~~Q_
FEMA Disaster Reimbursements ------------~!~P~-~QQ-
----------------------------------------------------------------------
Insurance Retroactive Rebate -------------~~P~-~~Q-
----------------------------------------------------------------------
-~~!!!"-~ff~_~_~2_"_t~2S_~_!".!!_~~!~__~~~__~Qf~lE~} Pr_~~E2!1!___________ _____________~ZE~_~QQ_
_~~~.!!_lqp~_~'!!__S_~~~j_~~~_~~~~_______________________________________ -________~_l~Q~J_~Ql_
-~~~-~~1~_~':!.~~_e_'!!~!'.LqL~~!'j.PY_~=!'_~~21__~~_~:t_!l_~~1~_i_~~_S_~~!~_ ____________~!~2~_~~Q_
All other general fund revenue adjustments $63,764
Total Revenue Adjustments $428,574
Annual increUIL in Law Enforcement , $262,750
I
I _~q!'~l:~~~l~~~E/Di~.P..~!S_~__________________________________________+----------------------
I
Contribution to Street Maintenance I $100,000
----------------------------------------------------------------------+----------------------
,
-~~!=_~~1~_~_f2!:_~2~_:qP.!!l:~!j_"_~_~_0_~!~__fq!"__"_~~__~i~!"_~l'_________+------------~!QP~-~QQ-
I
_~~~~l:~~~_~_~~.P_~~~.!!_________________________________________________+-------------~~~~-~QQ-
,
-l~~p-~~~!"~_~~!:ipp~_:~2~_~:t_f_~~~~_~_9j_~!~j_~~_______-----------__+------------~!~2~-~~Q-
expenditure adjustments I $( III ,0381
All other qeneral fund I
Total Expend iture Adjustments $532,102
3 of 25
JUN 1 3 1995 ITEM 5
FY 1995-96 5-Year Forecast
Page 3
Five-Year Fiscal Forecast for the General Fund
As part of the budget process for FY 1995-96, staff has prepared an updated five-
year fiscal forecast for the General Fund. The forecast provides an account of
General Fund revenue and expenditure trends under three different scenarios. The
first scenario is Conservative/Probable. The assumptions in this scenario
reflect a conservative approach to both revenues and expenditures and includes
our best estimates of probable changes over which the City has control.
In order to provide a range within which the City Council can view this forecast,
Scenarios II and III provide other ends of the spectrum. Scenario II assumes a
higher level of costs within the City with a lower level of revenues, indicating
a maximum amount of potential shortfalls. Scenario III assumes a lower level of
costs with a higher level of revenues, indicating minimum potential shortfalls or
maximum surpluses.
The long-term outcome of the updated 5-year fiscal forecast has improved
significantly over the one prepared in FY 1993-94. While the projections under
the conservative scenario continue to project that increases in General Fund
expenditures will begin to out-pace increases in revenues, that does not occur
until FY 1997-98. Under this scenario, a forecasted deficit in the General Fund
operating budget of $147,831 for FY 1997-98 increases to over $600,000 by
FY 1999-00. Under a "Highest Cost/Lowest Revenue" scenario, expenditures exceed
revenues by $2.6 mill ion by FY 1999-00, while a "Lowest Cost/Highest Revenue"
scenario would yield a surplus of $1.8 million for the same year.
The projections under Scenario I, Conservative, reflect more than continuing
services at their current levels. Built into these projections are increased
contributions from the General Fund for Street Maintenance, resulting in a total
contribution of $1,400,000 by FY 1998-99. This scenario also includes an
additional $100,000 contribution towards the new Library annually and continuing
support of Blue Sky at a cost of $35,000 annually. Increases for personnel costs
are assumed at conservative levels for salaries and benefits. Additional salary
increases cost the City approximately $100,000 per 1% increase, with $50,000 of
that amount absorbed by the General Fund. Even though shortfalls are projected
beginning in FY 1997-98, no other adjustments to operations are assumed.
Revenue increases under Scenario I reflect a "glass ceiling", in which current
revenues are constrained by 2% annual growth and limited development in the
industrial park. Significant revenue growth beyond this level would require the
establishment of additional large-scale retail uses, revitalization of existing
retail areas, or other businesses such as a hotel. No such uses are anticipated
by the forecast.
Although a deficit General Fund budget was initially projected for each fiscal
year from FY 1991-92 through FY 1994-95, vigilant management of operations
supported by the General Fund has resulted in balanced budgets by the end of each
fiscal year.
4 of 25
JUN 13 1995 ITEM 5
FY 1995-96 5-Year Forecast
Page 4
Attachment A (1-3) provides a summary comparison of General Fund revenue and
expenditures for each of the three fiscal forecast scenarios. Attachment B (1-
3) presents the same information in graphical form. Attachment C (1-3) provides
the assumptions used in each of the three forecast scenarios. Attachment D
provides a preliminary summary of General Fund activity proposed for FY 1995-96.
It should be noted that the California Constitutional Review Committee is
working on their proposal for reinventing government. Their report and
recommendations should be submitted to the Legislature later this year. Changes
endorsed by the Legislature will be placed on the November 1996 ballot.
Depending upon the results of that process, we may see a restructuring of
government in later years which is very different from what we know today. Such
a restructuring may have significant impacts upon services provided at the local
level and how those services are funded. Therefore, the variables and
assumptions projected for FY 1997-98 and beyond may change significantly for
Poway. However, such changes are impossible to predict at this point in time,
and no allowance is made for them in this forecast.
ENVIRONMENTAL REVIEW
This action is not subject to CEQA review.
FISCAL IMPACT
As stated throughout this report.
PUBLIC NOTIFICATION AND CORRESPONDENCE
The members of the Budget Review Committee have been notified of this report.
RECOMMENDATION
It is recommended that the City Council receive this report, the 8udget Review
Committee's report on the Proposed Financial Program for Fiscal Year 1995-96,
and the 5-Year Forecast for the General Fund Budget; take public input; and
continue Public Hearing to June 20, 1995.
Attachments:
A I:
2:
3 :
B 1:
2 :
3:
C:
D:
E:
Fiscal Forecast Summary--Conservative
Fiscal Forecast Summary--Low Revenue/High Cost
Fiscal Forecast Summary--Low Cost/High Revenue
Fiscal Forecast Chart--3 Scenarios
Fiscal Forecast Chart-- Surplus/Deficit-Conservative
Fiscal Forecast Chart--Surplus/Deficit-High Cost & Low Cost
Forecast Assumptions
Preliminary Summary of FY 1995-96 General Fund Activity
Report by Budget Review Committee
5 of 25
JUN 1 3 1995 ITEM 5
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Attachment. C (3)
JUN 13 1995
ITEM 5
CITY OF POWA Y
- REVENUE VS EXPENDITURES
GENERAL FUND
EXPENDITURES
._- I FY 1993-94 FY 1994-95 FY 1994-95 FY 1995-96
:DEPARTMENT ACTUAL APPROVED ESTIMATED PROPOSED
! Legislative &
I Administrative Services 883,788 928,969 928,004 948,864 ,
Administrative Services 995,011 1,095,588 1,097,774 1,149,399
!Community Services 2,512,160 2,725,380 2,745,561 2,785,600
[Planning Services 1,068,315 1,071,085 1,082,539 1,157,180
Public Services 1,140,902 1,155,067 1,110,394 1,146,373
ISafety Services 7,195,623 7,107,570 6,982,900 7,203,550
I Engineering Services 1,403,019 1,374,274 1,383,883 1,472,191
Prior Year 237,926
i
Total Gen. Fund Expenditures 15,436,744 15,457,933 15,331,055 15,863,157
REVENUES:
Major Items
Property Tax 3,667,942 3,761,620 3,680,503 3,734,630
Sales Tax 3,593,312 3,620,000 3,627,700 3,689,000
Interest Income/Rental of Prop. 632,775 650,000 675,133 743,020
State Subventions 1,561,910 1,560,360 1,558,780 1,560,360
Franchise Fees 589,035 589,000 708,595 805,950
RDAlSpecial District Admin. 1,919,741 1,653,590 1,606,610 1,803,620
Development Fees 1,250,902 976,370 1,154,231 949,760
Community Services Fees 906,265 1,098,420 992,086 1,085,380
Safety Services Fees 937,106 943,710 919,902 934,840
PERS Excess Earnings 218,534 50,000 7,391
Subtotal - Major Items 15,277,523 14,903,070 14,930,931 15,306,560
IAII Other Revenue Items 456,267 557,130 679,825 732,770
! Total General Fund Revenue 15,733,790 15,460,200 15,610,756 16,039,330 ,
Unadjusted General Fund
Surplus/(Deficit) 297,046 2,267 279,701 176,173
Capital Replcmnt Fund Credit 388,000
Adjusted General Fund
Surplus/(Deflcit) 297,046 390,267 279,701 176,173
15 of 25
Attachment D
96REVEX.wK4
JUN 13 1995 ITt3.M 5
CITY OF POWAY
BUDGET REVIEW COMMITTEE
TO: Honorable Mayor and Members of the City Council
FROM: Members of the Budget Review Committee
DATE: June 13, 1995
SUBJECT: The Proposed Comprehensive Financial Plan for Fiscal Year July 1, 1995
through June 30, 1996
I. SUMMARY
The City's first budgetary responsibility is to maintain a balanced budget. When in the course
of the budgeting process it is determined that there are more fmancial needs to be addressed
than there are resources to address them, a prioritization must be undertaken. In that
prioritization, it is necessary to first maintain essential services. The two most essential such
services are police protection and tire safety. Our review of the proposed FY 1995 - 1996
budget satisfied us in that it represents a reasonable plan to balance revenues with expenses
while maintaining essential services in a time of more needs than resources. City staff has
done an outstanding job in identifying and estimating revenue sources and quantifying and
prioritizing projected expenses. The 5-year fiscal forecast report identifies 3 different
scenarios for projecting levels of revenue and expenditure (optimistic, best guess, and
pessimistic) as shown below.
3
General Fund
2
FY 1990-91 to FY 1999-00
.._..__.._._..._.._..._.._.....J.,~M;lQ
186.342
297,045 279,701
1,142.650
;O"l:S' ree.see
~ 0
176, 173
(627.040)
-1
-2
..1
~ Conservative ...... Low Cost
__ ~h Cost
-3
'90-91
..
'91.92 '92-93
'93-94
'94-95
.
'95-96
..
'96-97 '97-98 '98-99
'99-00
.
Actual
Forecast
Source:Five-vear Fiscal Forecast Agenda Report. June 13. 1995
JUN 1 3 1995
,',;;: 'n
II,....JU
r::
~
Hi of 2S
ATTACHMENT E
Budget Review Committ<
Annual Report
Page 2
We believe that tbese projections demonstrate a need to look for opportunities to cut costs,
curtail programs and search for new sources of revenues. Although the City has a history of
proving previous forecasts of deficits wrong, it will become increasingly more difficult to
present balanced budgets and meet the needs of the community in the coming years.
II. REVIEW PROCESS
The Committee, consisting of Mark Gordon, Chairperson, Richard Burke, Jerry Hargarten,
Tom Morris, and Roger Willoughby, held 9 public meetings from April 26, 1995 through
May 31. In the aggregate, approximately 1,725 committee member hours and 690 staff hours
were used for the Budget Review Committee meetings. Additionally, the Committee members
spent countless hours of independent study reviewing the Plan and preparing for meetings.
Representing City Staff were the City Manager, Assistant City Manager, Director of Adminis-
trative Services, and the Deputy Director of Admini.trative Services. The Committee's
evaluation of the budget included an examination of the detail for the operating budget,
anticipated revenues, Capital Improvement Project budgets, fund balances and the five-year
fiscal forecast. In addition, numerous other documents and reports were reviewed by the
Committee. A list of the most important documents and reports reviewed by the Committee is
shown in Exhibit A.
III. COMMITTEE RECOMMENDATIONS
A STREET REPAIRS
While we note that the proposed FY 1995 - 1996 budget includes $800,000 of anticipated
expenditures for roadway repairs and maintenance within the Street Maintenance budget and
that this level of expenditure represents a substantial increase from the $552,000 being spent in
the current year, we are concerned that such a level of expenditure will not complete the road
repair projects that many in our community would hope for.
The 1994 - 1995 winter rainy season proved to be a mixed blessing for the City of Poway.
While the rain has filled our reservoirs, lowered our water usage, and greened up our lawns,
the nearly 30. of rain fall has wreaked havoc with our roads. As a result of this the roads are
generally in worse condition than they have been for several years.
A study recently completed by the Engineering Services Department analyzing the 12 largest
street repair jobs in the City and the anticipated costs for those reconstruction and overlay
projects estimated that the aggregate cost of that repair work is $12.000,000. Unfortunately
these are not the only repair projects that we are looking at in the coming years.
17 of 25
JUN 1 3 1995 ITEM 5
Budget Review CoIIlIIli
Annual Report
Page 3
They are only tbe largest projects. City staff has estimated that the other smaller jobs may
aggregate an additional $6,000,000. Therefore, the FY 1995 - 1996 proposed budget will
cover less than 5 % of the aggregate projects list.
While this appears to be inadequate, it is possible that by working smart we can get by the
next year with roads that are not substantially worse in quality than they are today. Our
greatest concern is with how this backlog of projects has been addressed in the 5 year fiscal
forecast. The 5 year street repair budget is:
1995 - 1996 $800,000
1996 - 1997 900,000
1997 - 1998 1,000,000
1998 - 1999 1,100,000
1999 - 2000 1,200,000
This $5.0 Million will not come close to doing the job. In order to get the job done we are
going have to spend substantially more. It may be possible to accomplish part of our needs for
quality streets in conjunction with capital improvement projects, but in order to have a street
system that will meet the expectations of our community, we think: that total general fund
expenditures will need to be closer to one half of the $18 Million. This suggests a shortfall in
the budget provision of $4.0 Million. This amount represents an annual short fall in the last 4
years of the 5 year financial forecast of $1,000,000. Due to the deferral of these costs, it
would be appropriate to add inflation to these amounts. It is our opinion that any additional
dollars that can be freed up need to be allocated to roads. Furthermore, any additional State
and Federal titnd;l1g that can be identified should be sought to address the needs of our roads.
B. LmRARY
In the last 2 years, the City Council has made a number of representations to the community
that a new library will be built. While construction contracts have not been let it appears to us
that the new library will be built and be on line in 2 years.
18 of 25
JUN 1 3 1995 ITEM 5
Budget Review Committt
Annual Report
Page 4
Therefore, we should forecast the costs to operate it. Given the expectations of the
community, it appears likely that the new library will cost substantially more to operate than
the existing library. The task of determining where this operating money is to come from will
fall on your shoulders. Since it is unlikely that you will be able to look to the County for this
funding, we believe that you should be prepared with an alternative.
We have been advised of estimates that the new library will require total operating costs of
between $600,000 and $1,200,000 per year. The 5 year fInancial forecast and library
endowment fund provides for the City's share of such costs to be at levels that will not run the
library currently being proposed. Our suggestion is that beginning with the 1996 - 1997 fIscal
year, the library budget should include the anticipated total costs to operate the library. At
this time it does not do so.
Highest cost
Lowest cost
$312,000
$312,000
$312,000
$390,000
200,000
100,000
$1,200,000
750,000
600,000
$498,000
238,000
188,000
Conservative
*As of 8/7/94. Figure subject to annual adjustment.
Lower numbers could be achieved but would likely require a smaller library than is currently
being considered. The lowest numbers would be achieved by the indefInite postponement of
the project. It is our recommendation that this issue be resolved before library construction
bids are sought. Once we begin marching down the bid process, costs begin to be even more
locked in than they are today.
C. PUBLIC SAFETY
The current five year fIScal forecast provides for costs associated with our contract for services
with the San Diego County Sheriff projects an increase at 5 % per year in all three assumption
scenarios. This increase provides for inflationary increases only and does not consider the
possibility that at any time during the next 5 years we will need an increased Sheriff's presence
in Poway.
19 of 25
JUN 13 1995 ITEM 5
Budget Review Commine;:e
Annual Report
Page 5
If you consider the amount of development in communities around us and the fact that we have
been able to get excellent results with a relatively small expenditure, it would probably be wise
for us to consider in the highest cost scenario that our need for sheriff s units would increase.
If you assume an additional 7 day unit with relief in the third year of the budget and a second
additional unit with relief in the fifth year of the budget, the additional costs above the
inflationary increase would be:
"
~-
1997 - 1998
1998 - 1999
1999 - 2000
Total 5 Year Cost
$ 272,000
286,000
600,000
$1,158,000
D. LOW INCOME HOUSING
It is our opinion that the City's need for low income housing should not be met with City
ownership or operation of housing. The nature of the relationship that exists between
landlords and tenants is contradictory to the role that the council serves as the city's
legislators. We discourage the City from taking the role of owner or developer in any future
acquisition or development of low or moderate income housing.
While we recognize that there are constraints imposed on your options with regard to the
ownership of the four existing low income housing projects due to the terms of the underlying
financing structure, we encourage you to explore all possible options with respect to your
ability to transfer ownership and/or management of these properties to either the private or the
not-for-profit sector.
E COMMUNITY SERVICES
In light of the fact that police protection and fire safety are essential services that we cannot
cut, public services offers little opportunity to cut costs, and street maintenance is being under
forecasted, the most likely area for cost cutting is community services. We believe that it is
incumbent upon us to hold the line on community services by holding expenditures at their
1994 - 1995 level, without inflationary increases. Such a mandate likely will require a
reduction in programs in the coming years.
20 of 25
JUN 1 3 1995 ITEM 5
Budget Review Committt
Annual Report
Page 6
F REVENUE PROJF.CTIONS
1. Sales Tax
The decisions that you make today with regard to the expenditures that you commit the City to
are based in part upon the projections that exist regarding future revenue of the City. One of
the largest components of that revenue is sales taxes and one of the largest components of the
City's sales tax revenue is automobile sales. We understand that in the last year, automobile
dealers in the United States have been leasing (instead of selling) a lar.ger percentage of the
new cars that they "sell". If this trend continues, we will see a decline in sales tax revenues
generated by the City's auto dealers. With such a decline, it will be very difficult to meet any
but the lowest forecasted projections as shown below.
fjscalYClaF.
1995 - 1996 1.7% 1.7% 1.7%
1996 - 1997 0% 3.2% 5.7%
1997 - 1998 0% 2.8% 6.2%
1998 - 1999 0% 3.2% 6.9%
1999 - 2000 0% 3.1 % 10.1 %
The above percentages include projections of sales taxes arising from the construction of new
commercial space, new business and business expansion as well as inflationary increases.
This problem could be mitigated if SB602 were to become law and cause the sales tax on auto
leases to be cited where the cars are sold. However, since the lease fees are only a portion of
the total cost of the car, such legislation will not fully offset the impact of the decision of the
"buyer" to lease rather than buy. Nevertheless we encourage you to support SB602 by all
means possible.
2. Business Park:
Many of the short term and especially long term budgetary needs of the City can be met
through the build out of the business park. We encourage you to continue to aggressively
market these properties as a business park. We also encourage you to continue to identify and
seek alternative uses for the business park that are compatible with the business and social
fabric of the City.
21 of 25
JUN 13 1995 Iif!\1 5
Budget Review Comm: ;
Annual Report
Page 7
3. Increased Fees
We believe that you should look for opportunities to increase fees in the community services
area to bring the revenue from programs closer to their cost and work toward the cost
recovery targets identified in the MSI cost recovery study.
4. New Revenue Sources
We recommend aggressive promotion of the Poway Road Specific Plan and marketing of
Poway to the business community. We encourage you to continue to offer incentives to new
businesses as appropriate.
IV. SUMMARY
While we are confident that the proposed budget for FY1995 - 1996 is sound and the City of
Poway can continue to live within it's means in the coming year, we are concerned that certain
expenses in the coming year and, more importantly in the coming 5 years, have not been fully
addressed. The Committee believes that the following expenditures should be added to the 5
year financial forecast:
Streets
Library
All $1,030,000 $1,060,000 $1,090,000 $1,120,000
.~!~~..<::'?~.t......................... ...............~.~~!.~. ................5...1.~.~9.9.9. ................?~~.~9.9.9. ..............5..~3..:.~.
Conservative 238,000 245,000 252,000 259,000
.................................................... ..................................................................................................................................................
Low Cost 188,000 194,000 200,000 206,000
High Cost 272,000 286,000 600,000
Public
Safety
$Z,26~~00Q;
p19~~
r,~OOQ; 1,326,
Total"' .
When these expenditures are added into the 5 year fmancial forecast, we see that the City of
Poway will face deficits and tough belt tightening unless further costs reductions and
substantial new revenue sources are identified.
22 of 25
JUN 1 3 1995 ri ~M 5
Budget Review Committet.
Annual Repon
Page 8
Assuming these added expenses, the following chart reflects a revised five year financial
forecast and the resultant shortfall.
2
64a,629 700,808
297,045 279.701 500,630
188,342 178,173 69,230
0 (111,350)
General Fund
! FY 19~91 to FY 1999-ooAdju.18d (1,772,270)
0 -2 (2,006,040)
..
:i!
,882,390)
-4
.... Conservative __ LowCost
__ High Cost
-6
'~91 '91-92 '92-93 '93-94 '94-95 '95-96 '96-97 '97-98 '98-99 '8&-00
.. Actual . .. Forecast .
IV. ACKNOWLEDGEMENT
The finances of the City of Poway are extremely complex. The Committee was only able to
put our arms around the enormity the budget with the support of Jim Bowersox, City
Manager, John Fitch, Assistant City Manager, Peggy Stewart, Director of Administrative
Services, and Peter Moote, Deputy Director of Administrative Services. Their participation in
our meetings and their behind the scenes work in providing us materials and responding to our
questions was invaluable. The Committee would like to thank them for their suppon, and
recognize the total staff effon that went into preparation of the Budget. The members of the
Budget Review Committee would also like to thank the City Council for the opportunity to
serve the City.
23 of 25
JUN 1 3 1995
I';:~"' 5
~ --.
Budget Review Comnuttee
Annual Report
Page 9
This report on the Proposed Comprehensive Plan for Fiscal Year 1995-96 as prepared by the
Budget Review Committee is hereby submitted to the Poway City Council.
Respectfully submitted,
Chu~,l~.~~
Mark M. Gordon, Chairperson
~~777~
tom Morris
1/;2 a~~
Ricliard Burke ~
4).
\/~7
24 of 25
JUN 13 1995 rr~M 5
City of Poway
Budget Review Committee
Listing of Reports and Additional Material from Review of
FY 1995-96 Proposed Budget
* Compilation of past Committee Recommendations
* Allocation of expenditures across funds
* Detailed review of line-item expenditures and revenues for every City and Redevelopment
Agency division, with focus on net General Fund subsidy of Community Services and
Development Services divisions
* Sales tax statistics for fourth quarter 1994
* Five-year Fiscal Forecast for the General Fund, with focus of the assumptions used for
each of the three forecast scenarios
* City and Agency Capital Improvement Program
* City and Agency Fund Activity, with focus on the flow of funds and loan activity between
the City and Agency
* Review of fund balances, bonded debt and bond interest/redemption
* Salary survey of benchmark positions for agencies in the County, and comparison of
survey results to current City salary levels
* Survey of employee benefits packages for agencies in the County
* Breakdown of employee benefit packages components and cost of each as compared to
prior year
* Revenue to expenditure comparison for user-fee supported divisions
* Breakdown of law enforcement contract costs by service, and detailed review of DARE
and COPSIFAST programs
* Status of the South Poway Business Park
* Net operating costs of mobile home parks, and long-range proforma for Poway Royal
Mobile Home Park
* Senate Bill 602
* Street Maintenance "reconstruction/overlay priority" list and funding options
25 of 25
EXHIBIT A
JUN 1 3 1995 ITEM 5