FYE 14 Budget prelim - City of Norman

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CITY OF NORMANFYE 14 BudgetThe Fiscal Year Ending June 30, 2014 (FYE 14) budget is a legally balanced budget in thattotal resources available for appropriations are greater than total expenditures.Estimated Beginning Fund Balance $ 3,759,143Current Revenues & Interfund Transfers 68,17101202Total Available Resources 72,469,345Current Expenditures & Interfund Transfers (71,620,148)Estimated Ending Fund Balance $ 849,197In the City’s Comprehensive Annual Financial Report for Fiscal Year ending June 30, 2012,reconciliation is given between budget fund balance and the General Fund balance reported on theCity Balance Sheet. This reconciliation is summarized as follows:Fund balances – budgetary basis, June 30, 2012 $ 4,881,886Encumbrances outstanding 1,467,574Fund summary cash balance (see page 55) 6,349,460Current year accruals 5,622,633Rainy Day Fund BalanceTotal fund balances – fund balance sheet, June 30, 20121,503,428$ 13,475,521Estimated sales tax revenues are normally based on a 20-year, multivariate regressionmodel. FYE 14 sales tax is being projected at a 4.2% increase over estimated FYE 13 collections,and a decrease from the FYE 13 Budget. Other revenues such as use tax, franchise fees, and othertaxes are projected at a 3% increase from FYE 13 estimated figures. Licenses and permit fees areprojected at a 7% increase from FYE 13 estimated figures. Fines and forfeitures are estimated at a1% increase and service fees and charges are estimated at a 1% increase from FYE 13 estimatedfigures.On May 13 th , 2008, the citizens of Norman passed a 7-year, one-half percent (1/2%) PublicSafety Sales Tax in order to increase the number of police officers and firefighters, and to constructtwo new fire stations. Ordinance O-0708-32 authorized the City to assess the new sales taxbeginning October 1, 2008 and terminating on September 30, 2015. These revenues and expensesare shown in the General Fund in FYE 10, but beginning in FYE 11 a new Public Safety Sales TaxFund was created to account for these revenues and expenditures separately.In prior fiscal years, the City’s Emergency Communications (Dispatch) and Recreationfunctions were accounted for in separate Special Revenue funds. Under new Accounting Standardsrecommendations, these functions which are primarily funded through General Fund revenues, havebeen reflected in the General Fund.FYE 14 expenditures are projected based on a line-item analysis within each department.Several cost-containment actions are proposed in the FYE 14 General Fund budget. Salaries andbenefits are budgeted with no cost of living increases to employee salaries, but does include meritincreases.ANNUAL BUDGET53
CITY OF NORMANDepartment / DivisionAdded PositionsCity Manager/AdministrationRetail RecruiterPolice/AdministrationCrime Intelligence AnalystParks/Recreation Part-time Recreation Leaders - 3Municipal Court/Juvenile ServicesPart-time Juvenile Services CoordinatorDepartment / DivisionMunicipal CourtLegalHuman ResourcesPlanning / GISPlanning / Development ServicesPlanning / Development ServicesPlanning / Code EnforcementPublic Works / StreetsParks / Parks MaintenanceParks / Parks MaintenanceParks / Parks MaintenanceDeleted PositionsDeputy Court Clerk ILegal Administrative TechnicianEmployment SpecialistGIS Analyst IPlans Examiner IChief Building OfficialPart-time Administrative TechnicianMaintenance Worker IIMaintenance Worker IMaintenance Worker IIHeavy Equipment OperatorA 1% decrease in supplies and materials and a 3% increase in services and maintenancecost from FYE 13 Budget figures are proposed for FYE 14. Internal service costs were decreasedby 17.9% from the FYE 13 Budget.All line items have been reviewed on multiple occasions by department staff, FinanceDepartment staff and the City Manager.Five Year OutlookSales tax revenues are projected at an increase of 4.2% from FYE 13 Estimate to FYE 14.Projections for FYE 14 through FYE 18 are projected on an average annual growth rate of 4.2%.• State use tax, franchise taxes, and other taxes are projected to increase at an average of 3% fromFYE 13 Estimate to FYE 14 Projected, while other major revenues are projected to increase atan average annual rate of 1%, which is primarily related to real growth.• Transfers from the Water and Water Reclamation Utilities will be based on a rate equal to 5% ofthe gross operating revenues in each utility. This represents a policy to replicate the paymentsfrom private utilities for franchise fees for the use of public rights-of-way. In addition, transfersfrom the Capital Improvement Fund are made for financing General Fund capital equipmentneeds.• In previous fiscal years, Interfund transfers were made from the Capital Improvement Fund tooffset the cost of positions in the General Fund that provide staff support to capital projects.Beginning in FYE 12, these costs will directly be charged to the appropriate fund based on thepositions’ time spent of General Fund versus other fund projects.ANNUAL BUDGET54
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BUDGETTHE CITY OF NORMAN, OKLAHOMAF
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CITY OF NORMANCITY COUNCILMAYORCind
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Table of Contents
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April 10, 2013The Honorable Mayor a
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MAJOR GENERAL FUND REVENUE SOURCES,
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Net Revenue Stabilization Fund bala
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without these personnel. The Genera
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Station #9, on East Alameda) is cur
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On August 28, 2012 the voters of No
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Tax and ratepayer revenues. Financi
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makers, for your effectiveness as l
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CITY OF NORMANHistory of Norman, Ok
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CITY OF NORMANCommunity ProfileNorm
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Page 43 and 44: CITY OF NORMANINTRODUCTIONThe purpo
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Page 47 and 48: CITY OF NORMANDiscussion of the Gra
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Page 101 and 102: CITY OF NORMANExpenditures in FYE 1
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Page 125 and 126: CITY OF NORMANThe final component o
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CITY OF NORMANFive Year OutlookThe
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CITY OF NORMANCAPITAL IMPROVEMENTS
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CITY OF NORMANEach project in the C
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CITY OF NORMANPARK LAND AND DEVELOP
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CITY OF NORMANBackgroundUNIVERSITY
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CITY OF NORMANGENERAL DEBT SERVICE
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CITY OF NORMANGeneral Government de
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CITY OF NORMANG.O. COMBINED PURPOSE
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CITY OF NORMANARTERIAL ROADS RECOUP
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CITY OF NORMANRETIREMENT SYSTEMSBUD
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General Fund
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CITY OF NORMANFUND SUMMARYTOTAL GEN
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CITY OF NORMANDEPARTMENT SUMMARYTOT
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CITY OF NORMANDIVISION SERVICE EFFO
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GOALS:CITY OF NORMANDIVISION SERVIC
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CITY OF NORMANGOALS:DIVISION SERVIC
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CITY OF NORMANDIVISION SUMMARY010-1
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CITY OF NORMANANNUAL BUDGET138
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CITY OF NORMANPERFORMANCE MEASUREME
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CITY OF NORMANMISSION:DIVISION SUMM
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Special Revenue Funds
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CITY OF NORMANFUND SUMMARYTOTAL ART
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CITY OF NORMANFUND SUMMARYTOTAL COM
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CITY OF NORMANFUND SUMMARYTOTAL PAR
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CITY OF NORMANMISSION:Efficiently r
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CITY OF NORMANFUND SUMMARYTOTAL SEI
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CITY OF NORMANDIVISION SUMMARY25- 2
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CITY OF NORMANFUND SUMMARYTOTAL CAM
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CITY OF NORMANENTERPRISE FUNDSThe E
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CITY OF NORMAN3. Expand the discuss
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MISSION:CITY OF NORMANDIVISION SUMM
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MISSION:CITY OF NORMANDIVISION SUMM
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CITY OF NORMANDIVISON SUMMARY032-55
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CITY OF NORMANINTERNAL SERVICE FUND
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CITY OF NORMANCAPITAL PROJECTS FUND
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CITY OF NORMANFUND SUMMARYTOTAL UNI
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CITY OF NORMANSPECIAL GRANTS FUNDFY
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CITY OF NORMANWATER FUNDFYE 14 Capi
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CITY OF NORMANWATER FUNDFYE 14 Capi
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CITY OF NORMANSEWER MAINTENANCE FUN
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CITY OF NORMANSEWER SALES TAX FUNDS
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CITY OF NORMANCAPITAL FUNDFYE 14 Ca
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CITY OF NORMANUNIVERSITY NORTH PARK
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Outstanding Debt
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CITY OF NORMANFUND SUMMARYTOTAL GEN
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CITY OF NORMANWATER FUND31-5549Name
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CITY OF NORMAN2007A GENERAL OBLIGAT
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CITY OF NORMAN2008B GENERAL OBLIGAT
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CITY OF NORMAN2010 GENERAL OBLIGATI
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CITY OF NORMANWATER RECLAMATION FUN
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CITY OF NORMAN1995 NORMAN UTILITIES
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CITY OF NORMANSANITATION FUND33-556
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CITY OF NORMAN2012A GENERAL OBLIGAT
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CITY OF NORMAN2012C GENERAL OBLIGAT
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Pension Funds
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Appendix
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CITY OF NORMANBUDGET - A plan of fi
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CITY OF NORMANEMT-P - Emergency Med
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CITY OF NORMANINTERGOVERNMENTAL REV
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CITY OF NORMANPPT - Permanent Part-
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CITY OF NORMANTAXES - Compulsory ch
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CITY OF NORMANINDEXGGeneral Debt Se
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FYE 14 Budget prelim - City of Norman

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