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Fiscal Year 2019 Proposed Budget (PDF)

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Fiscal Year 2019 Proposed Budget (PDF) CITY OF WILLIAMSBURG "EPQUFE Budget Fiscal Year 2019 CITY COUNCIL Paul T. Freiling Mayor D. Scott Foster, Jr. Vice Mayor Douglas G. Pons Member Barbara L. Ramsey Member Benming Zhang Member OFFICIALS Marvin E. Collins III City Manager Andrew O. Trivette Assistant City Manager Christina Shelton City Attorney Vacant Clerk of Council Barbara Dameron Director of Finance Mark A. Barham Director of Information Technology Daniel G. Clayton Director of Public Works Sean Dunn Police Chief W. Patrick Dent Fire Chief Robbi Hutton Director of Recreation Carolyn A. Murphy Director of Planning & Codes Compliance Peter P. Walentisch Director of Human Services Michele Mixner DeWitt Economic Development Director BUDGET MESSAGE City Manager’s Budget Message A-1 – A-16 CITY COUNCIL GOALS City Council’s Goals and Initiatives/Outcomes/Results B-1 – B-67 PERFORMANCE METRICS Cost Centers: Expenditures/Staffing/ Performance Measures/Targets & Trends C-1 – C-46 BUDGET SUMMARIES Budget Summary - All Funds D-1 – D-3 Budget Summary - General Fund D-4 – D-13 Funding Summary - Major Categories D-14 – D-24 Budget Summary - Utility Fund D-25 – D-31 Budget Summary - Public Assistance Fund D-32 Budget Summary – Tourism Fund D-33 Quarterpath Community Development Authority D-34 Schedules of Budgeted Revenues, Expenditures and Changes in Fund Balances/Working Capital/Graph D-35 – D-37 Revenue and Expenditure Trends/Graph D-38 – D-40 Supplemental Information: General Fund Revenues – Detail D-41 – D-43 General Fund Expenditures – Detail D-44 – D-59 Utility Fund Revenues – Detail D-60 Utility Fund Expenditures - Detail D-60 – D-63 Tourism Fund Revenues and Expenditures - Detail D-64 Staffing Levels D-65 – D-67 CAPITAL IMPROVEMENT PROGRAM Capital Improvement Summary – General E-1 – E-5 Project Information Detail - General E-6 – E-40 Capital Improvement Summary - Utility Fund E-41 – E-42 Project Information Detail - Utility Fund E-43 – E-50 Vehicle Replacement Plan/Correspondence E-51 – E-77 BUDGET GUIDE Budget Guide F-1 – F-9 Department Codes and Responsibilities F-10 – F-11 Revenue Sources and Trends F-12 – F-32 Expenditure Classifications F-33 – F-37 Funding Relationships F-38 – F-43 Fund Structure F-44 – F-45 Budget Policies F-46 – F-52 APPENDIX Utility Fund Water & Sewer Rate Analysis G-1 – G-8 Debt Service G-9 Statistical Information G-10 – G-15 Glossary G-16 – G-19 The Government Finance Officers Association of the United State and Canada (GFOA) presented an award for Distinguished Presentation to the City of Williamsburg for its annual budget for the fiscal year beginning July 1, 2017. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and as a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. City of Williamsburg Organizational Chart Boards and Commissions Constitutional and WILLIAMSBURG VOTERS Independent Offices Operational: Court System *School Board (WJCC) *Circuit Court Judge *Library Board (WRL) *Clerk of Circuit Court Advisory *District Court Judge *Planning Commission Mayor Vice Mayor *Juvenile/Domestic *Economic Dev. Authority Relations Judge *Arts Commission *Commonwealth Attorney *Soc. Services Advisory Brd CITY COUNCIL *City/County Sheriff *Finance & Audit Committee Commissioner of Revenue *Public Housing City/County Treasurer Semi-Judicial City Attorney Clerk of Council/ Electoral Board *Architectural Review Board FTE 1.5 Admin. Asst Voter Registrar *Board of Zoning Appeals *Board of Bldg Code Appeals *Board of Equalization City Manager FTE 7 Assistant City Manager Executive Assistant Human Resources Communications Economic Dev. Dir. FTE 3 FTE 3 Parks & Recreation Police Fire Public Works & Utilities *Recreation Center *Uniform Services *Suppression Public Works: *Engineering *Parks *Investigations *Prevention *Streets & Stormwater *Athletics *Support Services *Emergency Medical *Mosquito Control *Public Safety/E911 *Emergency Management *Landscaping Comm. *Vehicle Maintenance *Parking Garage FTE 8.5 *Facilities Maintenance FTE 45 FTE 41 *Refuse/Recycling *Cemetery FTE 23.5 Public Utilities: *Water Treatment *Water Distribution Human Services Planning & Codes Finance *Wastewater FTE 26 *Income Eligible Benefits *Planning & Zoning *Accounting *Adult and Child Protection *Codes Compliance *Collections, Disbursements *Community Outreach *Purchasing IT *Public Housing *Assessments *Investments *Information Technology *Payroll FTE 19 FTE 9 FTE 11 FTE 4 TO: Honorable Mayor and City Council DATE: March 23, 2018 SUBJECT: City Manager’s Budget Message INTRODUCTION The fiscal year 2019 budget reflects the dedication of the Williamsburg community to support investment in the core municipal services of education, police, and fire during a period of investment in infrastructure and the built environment by the public, private, and institutional sectors. Beyond this investment, the current year again reflects an environment of very limited recovery in property values and increased expenses for both the City organization and outside funding requests of jurisdictional and community partners. However, significant investment and growth in the economy is in process on campus, in the historic area, and in the redevelopment of commercial corridors of the City. The fiscal year 2019 budget positions the City to meet the coming year and invests in tomorrow through education, public safety, and economic development infrastructure. The development of the General Fund Budget for fiscal year 2019 faced three new challenges discussed at the January 2018 Budget Retreat. New funding is necessary to meet these core service funding obligations and provide resources to address critical needs as follows: Added Cost Percent Increase x Contribution to W/JCC Schools $623,396 6.8% x Invest in Police Department Operations $214,034 5.3% x Invest in Fire Department Operations $186,468 4.6% The increase in the proposed budget for schools provides a level of funding that matches the FY 19 proposed budget request of the Superintendent. The School budget provides for the staffing and operations of the new James Blair Middle School opening in the City in fiscal year 2019. The new middle school accounts for more than $167,000 of the increase to the City budget. The increased contribution to schools also supports needs for English Learner and Special Education populations, salary increases for school system personnel, additional teachers and a counselor, and innovated programs and best practices such as the Virtual Learning Program and Early College Program to prepare students for their next challenges in life. Public safety investments are also proposed for both the Police Department and the Fire Department. A significant portion of the increases provide for personnel and the training and equipment needed for increased staffing. The Police Department receives one new police officer to provide for additional investigations capabilities. The Fire Department increase provides one new firefighter position and benefits to an existing contract position. The two positions provide increased vehicle and shift coverage that will ease pressures for overtime and allow existing staff the freedom for necessary training and discretionary leave. A - 1 The total net effect to the proposed budget of the three increases is $1,023,898. As the principal General Fund revenues remained flat (0.1% increase for real estate assessment valuation and no projected increase for meals or room taxes), the primary means proposed to address these core service needs is increasing the real estate tax rate by three pennies ($648,721) and an anticipated increase in State funding from the Sales Tax for Education ($127,550). While this new revenue generates $776,271, the remaining gap of $247,627 and all other challenges of the fiscal year 2019 General Fund Budget are resolved through intensive efforts to reduce spending costs and recognizes increases in smaller revenue sources due to economic development and growth in the community. Beyond the real estate tax rate increase, there are no other increases to utility rates, fees, or other tax rates proposed to be adopted as part of the fiscal year 2019 budget. The second main influence of the fiscal year 2019 budget is the establishment of the Tourism Fund as a new special revenue fund. While the proposed budget reflects the policy and ordinances adopted by City Council in FY 18 to establish and fund the Tourism Development Fund (TDF), there remains uncertainty in the final revenues and expenses of the Tourism Fund due to the potential adoption of SB 942 by the Commonwealth of Virginia. The proposed budget reflects previously adopted revenues available to the City that will take effect on July 1, 2018. The adopted Tourism Development Fund revenues include a 1.5% meal tax increase, 3% room tax increase, establishment of a 3.5% admissions tax, and elimination of the $2 per night lodging charge. If SB 942 is passed and the City takes the actions necessary to make the law effective, then the Tourism Fund will derive revenue from an increase of 0.5% of the State sales tax. With either scenario, the proposed budget includes a General Fund Operating History transfer from the General Fund to the Tourism and Projections Fund of $2,205,000 for the maintenance of existing effort to fund tourism and marketing from the FY 18 budget. The change of the FY 18 adopted budget to the FY 19 budget reflects a decrease of approximately 5.9% primarily due the transfer of lines to the newly established Tourism Fund. The adopted TDF policy is in the Budget Guide and Tourism Fund line items are in the Budget Summaries. Budget trends for the FY 19 budget include: x Property tax assessment valuation is relatively flat with an overall increase of 0.1% that reflects an average increase of 0.7% for residential properties and a 1% decrease in commercial properties.
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