City of Stoughton

2014 Executive Budget Proposal

2014 BFO Budget ProcessBegan in January 2013 with Council

Strategic Planning SessionsCouncil reaffirmed the 4 priority areas to

set Strategic Plan:Safe, healthy CommunityStable Self-sufficient EconomyWell Run GovernmentWelcoming Community/ Arts

/Culture/RecreationLeadership team prepared offers aligned

with the strategic plan.

BFO – Process (cont)Results teams ranked offers by strategic priorityPreliminary Funds were allocatedFinal ranking worksheetsResults Team Report out to Council 8/27/13Council review at Finance Committee meeting

9/10/13Coffee with the Mayor/Budget discussion 9/13/13Citizen Budget Listening Session 9/16/13Mayor and Leadership Team review and revise

budget numbersMayor presents executive budget 10/03/13Council Review and workshops- October

Budget Gap

Original budget gap $762,045

Reductions before Results TeamsEliminate new employee requests

($319,384)New Debt and Equip Replacement

($150,000)

Budget Gap for Results Team Review: $292,661

Paying for Today’s needs with Today’s Dollars

The Line was Drawn

What falls near or below the line?

Team 2: EconomyRDALibrary Services for small businessMarket the Opera House as a destination

location

Team 3: SafetySenior Center Information and AssistanceLicensingCourtBuilding Permits and Inspection

Team 4: GovernmentInterdepartmental Phone Administration/supportCity Webpage administrationInterdepartmental Media Tech SupportGovernment Media Production

Team 51: CommunityLibrary TechnologyUrban ForestryLibrary Services for the visually impairedCemetery MaintenanceOpera House-Cultural AttractionLandmarks Commission

Citizen Comments: Highest Priorities

“Providing Services that directly affect quality of life and health of the community”

Citizen Comments: Highest PrioritiesEconomy:

Increase new businessesRDA funds for Downtown/other funding

sourcesOpera House

Safety: Police, Fire, EMSEmergency Preparedness, Snow &Ice

RemovalSenior Center Services

Citizen Comments: Highest PrioritiesGovernment:

Financial and Accounting ServicesInformation TechnologyParks and TreesWSTO Media Production

Community: Urban ForestryRefuse and RecyclingCommunity Media ProductionLibrary Services

2014 Budget Highlights

Budget Alignment with the Strategic Priorities

Increased spending for Urban ForestryAdditional funds for purchasing treesAdditional funds for tree maintenance

Increased Library funding by 7.1%Supports Safety programs through Community

partnerships K9 program School Resource Officer

Identified funds to address administrative needs at City Hall

Recognizing employees as our greatest asset, this budget includes modest wage adjustments.

What does our $13.5M budget buy for the Citizens of Stoughton?

Stable Self Sufficient Local Economy4 Offers$272,880

Safe and Healthy Community20 Offers$5,185,895

Well Run Government17 Offers$3,835,909

Community/Culture/Recreation22 Offers$3,570,387

Team 2: Economy

Stable Self-Sufficient Local Economy: 4 Offers Funded:1. Economic

Development Administration

2. City Planning and Zoning Administration

3. Redevelopment Authority

4. Opera House as a Destination Location

Team 3: Safe & Healthy

Safe, Healthy Community: 20 Offers FundedEMS ServicesFire: Emergency ResponsePolice: Emergency ResponsePolice: PatrolWinter Snow and Ice removalPolice Professional StandardsFire Emergency

preparednessFleet MaintenanceSenior Center NutritionPolice Clerical/DispatchSenior Center Case

Management

Safe, Healthy Community

Police Records & Technology

Streets & Infrastructure Maintenance

Police Investigative Services

Youth CenterSenior Center information

and assistanceLicensingStorm Water MaintenanceCourtBuilding Inspection and

permits

Team 4: Government

Well Run Government 17 Offers Funded

Financial and Accounting Services

Clerk AdministrationPersonnelCouncil/CommitteesMayorElectionsInsurance/Risk

ManagementAssessorTreasury

ManagementDebt Service

Well Run Government

Information TechnologyCity Attorney ServicesBuilding

Maintenance/City Facilities

Interdepartmental Phone

City Webpage Design/Admin

Interdepartmental Media Tech

Government Media Production

Team 5: Community

Community/arts/culture/recreation 22 Offers Funded

Refuse and RecyclingOpera House Performance

VenueMajor Project CoordinationLibrary: CirculationLibrary: Children & FamiliesRecreational OpportunitiesSigns and MarkingsParks MaintenanceParks MowingSenior Center

ProgrammingShared Ride Taxi Service

Community/arts/culture/recreationParks and Open SpacesBrush CollectionCommunity CommitmentLibrary: Adult ServicesTroll BeachBroadleaf Control in ParksCommunity Media

ProductionLibrary TechnologyUrban ForestryCemetery MaintenanceOpera House as a Focal

Point for Culture

Balancing the Budget: 4 ways

Recognizing additional revenue

Look Outside the Box

Make the best possible use of the Reserve Funds available

Dig a little deeper

1.) Recognizing new revenues

Additional Utility pilot revenue - $45,000

Additional State Shared revenue - $12,500

Utilizing the allowed Levy increase:0.45% Net new construction - $30,000

2.) Outside of the Box ways to reduce Levy Funding:

Use of Grant Sources to fund: Senior Volunteer Coordinator position Youth Center Director and staff Recreation Department Interns Equipment needs for the Fire and EMS Departments Friends of the Library provide much needed materials

Numerous Volunteers: Elections Opera House Food Pantry Seniors Center Park improvements/maintenance Many more

3. Making the best possible use of the Reserve Funds available

Use of RDA and Economic Development Fund Balance

Use of available TIF 3 Funds – Williams Drive Use of available TIF 4 Funds – RDA Revolving

Loan Fund

Strong General fund Reserves:Fund ContingencyEstablish new IT/Radio Maintenance Fund reducing

the transfer to Capital Outlay

4. Digging a little deeper

Working with the Leadership Team to review budget line items taking into account past trends and future needs:Additional operating revenue: $54,375Decreased operating expenses: $80,000Line Item Corrections: $(35,328)

Funding is Aligned with the Strategic Plan

Determined by input from:

CitizensResults TeamLeadership TeamCouncil

64 Offers Funded!

Partially Unfunded offers:Taking into account Results Team and Citizen

recommendations:

Library services for small businesses:Encourage partnerships with others

Landmarks commissionLook for other funding sources

Library services for the visually impairedGrant opportunities

2014 Proposed Budget

A Look at the Funding:

BFO Funding Allocation =Total Revenue AvailableLess Dedicated Revenue

Equals Total funds available for allocationLess remaining cost of offers

Equals = Budget Gap

2014 Total Revenue Available:2012 Base Levy = $7,136,381 0.45% Net New Construction = $ 30,000Addtl Levy for Debt & Equip Repl = $ 150,000Total 2013 Tax Levy = $7,316,381

All Other Sources of Revenue = $5,959,408

Total Revenue Available =$13,275,789

BFO Funding Allocation Equation =AVAILABLE REVENUE

Total Revenue Available 13,275,789Less *Dedicated Revenue - 3,732,429

Equals Total funds available for allocation $ 9,543,360

*“Dedicated Revenues” are those revenues that would not be realized if the associated service or program did not exist.

BFO Funding Allocation Equation =FUNDS NEEDED

Total Offers Cost 13,568,450

Less Dedicated Revenue - 3,732,429

Equals Total $$ needed to fund offers $ 9,836,021

Final Allocation to Priorities

TEAM PRIORITY AREA TOTAL OFFERS

GEN FUND DEDICATED REVENUE OUTSIDE REVENUE

FUNDING NEEDED

GEN FUND ALLOCATION GAP

1CAPITAL/TRANSFERS $ 640,000 $ 130,000 $ - $ 510,000 $ 510,000 $ -

2ECONOMY $ 272,880 $ - $ 110,922 $ 168,058 $ 161,958 $ 6,100

3SAFETY $ 5,185,895 $ 740,103 $ 827,935 $ 3,617,857 $ 3,617,857 $ (0)

4GOVERNMENT $ 3,835,909 $ 120,000 $ - $ 3,715,909 $ 3,715,909 $ (0)

51COMMUNITY $ 3,570,387 $ 1,140,640 $ 834,175 $ 1,606,325 $ 1,595,572 $ 10,753

$ - $ -

TOTALS $ 13,808,070 $ 2,130,743 $ 1,773,032 $ 9,618,148 $ 9,601,296 $ 16,853

Balanced Budget: Revenue = Expenditures Closes the operating gap ($292,000), Makes use of Reserve Funds, Includes a Levy increase of $180,000 for additional Debt Service, Equip. Maintenance and Net New Construction. Leaves 3 offers partially unfunded.

Compare 2014 to 2013 BFO Funding

Capital Transfers8%

Economy2%

Health & Safety39%

Government40%

Community11%

2013 Funding Allocation

2012 Funding Allocation

2014 Funding Allocation

CAPITAL/ TRANSFERS5%

ECONOMY2%

SAFETY38%

GOVERNMENT28%

COMMUNITY27%

2014 Funding Allocation

Stoughton Financial Stability PlanCurb & Gutter Revolving Fund5 year Financial Plan –New Planning Sessions

Jan 2014CIP PlanningRealignment of Debt Budgeting for OutcomesBuilding Maintenance fundEquipment Replacement fundStorm Water UtilityIT/Radio Maintenance fund

Paying for Today’s needs with Today’s Dollars

2013 Equipment Replacement Fund

2014BEG FUND BALANCE

2014 REVENUE

2014EXPENDITURE

2014END FUND BALANCE

$341,650 $300,000 $449,900 $191,750

2014 Proposed Capital Outlay: $200,153

Department   Description Levy Total

 StreetsStreet Maintenance - Chip/Crack Seal 75,000

 StreetsSecurity Camera (Yardwaste Site) 1,000

 Parks

Mandt Park Bleacher Updates - 2 Bleacher Sections 4,800

Parks

Racetrack Park Bleacher Updates - 8 Bleacher Sections 17,000

Parks

Oak Knoll Bleacher Updates - 2 Bleacher Sections 4,700

ParksVeterans Park Court Resurfacing 15,000

 Cemetery

Survey and Lot Markers for Wheeler Prairie Cemetery 2,000

 CemeteryRepair/Install New Water Pump @ Wheeler Prairie 3,000

 ClerkDesks for Front office workstations 2,400

LibraryRFID compatible self-checkout machine 7,645

Department   Description Levy Total

 AdministrationWage Evaluation - Internal and External 20,000

FirePersonal Protective Equipment 2,720

Fire Class "A" uniforms 1,224

Fire Tires for Engine (set) 2,720

Fire Firefighter Boots 7,344

 Police Armor Ballistic Shields 4,200

Police TASERS 10,000

Police Squad Rifles 3,000

PoliceSquad Car Light bar Replacement 11,000

PoliceReplacement Traffic Moving Radar Units 3,400

 Police Evidence Drying Cabinets 2,000

2014 -IT/Radio Maintenance FundNew Fund for 2014Initial Funding through GF ReserveUsed to Purchase

IT EquipmentSoftwareRadio replacements

2014 IT Purchases:Computers:$25,000Software: $80,000Network: $58,000

Proposed Budget ResultsBalanced Budget: Revenue = Expenditures Closes the operating gap ($292,000)Makes use of Reserve Funds to fund

RDAEconomic DevelopmentContingencyNew IT/Radio Maintenance Fund

Includes a Levy increase of $180,000 additional Debt Service, Equip. Maintenance and Net New Construction.

Leaves 3 offers partially unfunded.

The Bottom Line:2013 tax levy has

0.45% Net New Construction = $30,622

2.52% levy increase for increased Debt Service and Equip. Replacement fund.

Average home values (assessments) fell 2%

Levy Limit $6,762,871

Add Additional Levy for 2014 Debt Service 553,672

Total Levy $7,316,543

Equalized Value $894,125,500

Assessment Ratio Assumption 98.00%

Assessed Value Assumption $885,184,245

Bottom Line2012 Levy 7,136,381

Proposed 2013 Levy 7,316,543

$ Change from 2012 180,162

% Change from 2012 2.52%

   

2012 City Tax Rate 8.08

Proposed 2013 City Tax Rate 8.26

$ Change from 2012 .18

   

City taxes paid/ $100,000 of Value $826.00

Budget Workshops4 Budget Workshops scheduled :

October 3: Presentation of the Executive Budget Proposal Review Capital Budgets

                               October 10:   General Fund Budget Review October 17 :   Continued General Fund Discussions (if

needed)                         

October 24: EMS Budget Presentation - discussion                            Utilities Budget Presentation – discussion

Storm Water Utility Budget Presentation-discussion Budget Public Hearing and Adoption: Tuesday, November 5