J - Monroeville

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So it remains to be seen whether Monroeville properties will be reassessed in time to make adifference in the real estate tax collection. Staff is projecting real estate tax collection based on the2002 assessments as it has in recent years until further clarification comes from the county.Therefore, it is doubtful that any significant increase in revenue from real estate tax will take place in2012.Real Estate Transfer Tax (RED): A bright spot exists in revenue collection which is real estatetransfer tax (RED). Between 2008 and 2010 the RETT dropped from $987,442 to $762,200 (-22.8percent). The budget for RETT for 2012 is $900,000 and projections for 2011 are $900,000. This isan indication that housing sales are slightly improving, but whether this is an upward trend remainsto be seen.Pension-State Aid: The Municipality receives funds from the state for its two (2) defined benefitpension plans: Uniformed (Police) and Non-Uniformed. The state aid is based on a formula fromthe state comptroller's office where a unit value is derived for each participant in the respectivepension plans. Uniformed participants receive two unit values and Non-Uniformed participantsreceive one unit value. Municipalities in the commonwealth received communication from theDepartment of the Auditor General that the unit value for 2011 General Municipal Pension SystemState Aid is up 73 percent from last year's unit value of $3,234. The unit value for 2011 is$5,596.43. This equates to an increase from approximately $663,000 to $1,102,497 in Monroevillepension state aid, an increase of $439,496. This positively affects the General Fund's fund balancemoving into 2012. The Auditor General's office warns, however, that this is one time increase andunit values will revert to their previous levels in 2012.) EXPENDITURE DISCUSSIONExpenditure comparisons for 2012 and previous years are presented in summary and indetailed form under other sections of this budget document. A summary comparing majorexpenditure categories in the 2012 Budget versus 2011 Budget is as follows:$ Change 2011Yr. End2011 % Change Estimate toExpenditures: Budget 2012 Budget 2010·2011 2012 BudgetGeneral Government $3,943,374 $3,858,140 -2.16 $(85,233Debt Service 2,885,368 3,180,860 10.24% 295,492Public Safety 11,710,310 12,000,160 2.48% 289,850Public Works/Engineering 6,485,419 6,695,806 3.24% 210,387Human Services 2,158,330 2,117,473 -1.89% (40,857)Planning Service 482,783 598,467 23.96% 115,684MMA Gasoline 89,200 75,534 -15.32% (13,666)CVB Gasoline 1,379 3,425 148.43% 2,046Total General Fund $27,756,164 $28,529,868 2.79% $773,704Cable TV Expenditures 233,832 232,159 -.72% (1 ,673))Total All Fund $27.989,996 $28,762,027 2,76% $772.031Expenditures·5·
Expenditures1) Capital Expenses: Council adopted a three year Capital Improvement Program (CIP) atthe beginning of 2011. The CIP adoption was delayed because of the change in theMunicipal Manager position in 2010. The CIP is usually adopted before September 30'" ofthe preceding year pursuant to the Home Rule Charter (HRC). The Capital ImprovementProgram is funded solely through a bond issue which ostensibly adds to the debt service.A fiscally sound governmental policy is not to exceed a debt service of 10 percent of thegeneral fund. With the adoption of the three year CIP, the debt service has roseapproximately $300,000 from 2011. This is 11.1 percent of the General Fund. Moreover,the HRC calls for a five year CIP. As a result, staff is currently developing a five year CIPwhich will add years 2014 and 2015. The five year CIP will be presented to Council inearly 2012. However, establishing the means for paying for these final two years will nothave to be decided until 2013. The three year CIP is $7,835,300 and is detailed under thecapital projects section within the 2012 Budget." }2) Spiraling Energy Costs: Energy costs seemed to be within predictable ranges, however,they can spike causing a significant need to adjust operations and spending. In 2011,there was upwards of a $.60 per gallon increase in the cost of gasoline and diesel fuelsrespectively only to back off to approximately $.50 per gallon each. Any municipal, orbusiness budget, is susceptible to world events that could spike these types of expenseswithin a few months.3) Healthcare Costs: Healthcare and related benefit costs have begun to ease as the fullimpact of employee participation and plan changes are now being realized. The healthcare benefit will increase 4 percent in 2012, which by current standards is modest;however, in absolute dollars this equates to $125,991. The Municipality of Monroeville willcontinue to aggressively explore alternatives and new programs with our healthcareprovider.)4) Funding for Other Post Employment Benefits (OPES): The Municipality wisely begansetting aside funds in 2009 to address OPEB costs which are now disclosed in theMunicipality's financial statements. The amount that was transferred to the OPEB TrustFund in 2011 was approximately $2.2 million. The OPEB Trust Fund has a total reserve of$6 million. The municipal cash reserve that funded this transfer to the OPES Trust Fund isdepleted and as a result, the final transfer to the OPEB Trust Fund will be $121,000 for2012. The obligation to the OPES Trust Fund for 2012 is approximately $2.3 million. If theTrust Fund is not annually replenished pursuant to the OPEB Actuarial Valuation Report(AVR), it will greatly affect the ability of the OPEB Trust Fund to pay the obligations toretirees in the future; and in effect, means the obligations will have to emanate from theGeneral Fund at some future date. However, there remains no legal mandate to prefundany of the post-employment-benefits promised employees. If prefunding is not an option,the General Fund will have to meet the OPES obligation in the future through a commonfinancial concept referred to as pay-as-you-go.5) New Personnel Expenses:Police- In anticipation of police officers retiring in 2013, the 2011 Budget had three police \officers budgeted to be hired in July 2011 (1.5 annual full-time equivalents). These officerswere not hired because the Civil Service Commission (CSC) who coordinates the hiringprocess had resignations in 2010 and Council had to make appointments in early 2011.- 6-
Page 2 and 3: TABLE OF CONTENTSMUNICIPALITY OF MO
Page 5 and 6: PROPOSED EXPENDITURESGeneral Fund:G
Page 7: has only a small reserve from which
Page 11 and 12: GENERAL FUND: FUND BALANCE ANALYSIS
Page 13 and 14: Govemment Finance Officer's Associa
Page 15 and 16: f)g)h)i)j)k)I)m)n)0)p)Crimes code u
Page 17 and 18: • Continued to partner with the A
Page 19 and 20: • Installed 400 feet of 6 inch fr
Page 21 and 22: SIGN SHOP AND ROAD MARKINGS 2011 AC
Page 23 and 24: SENIOR CENTER 2011 ACCOMPLISHMENTS:
Page 25 and 26: MANAGEMENT INFORMATION SYSTEMS 2012
Page 27 and 28: POLICE COMMUNITY SAFETY, JUVENILE S
Page 29 and 30: oooooContinue to expand marketing e
Page 31 and 32: CAPITAL IMPROVEMENTS FUND- the Capi
Page 33 and 34: opportunities continue to eliminate
Page 35 and 36: 2012 PROPOSED BUDGET REVENUES1% 0%2
Page 37 and 38: MUNICIPALITY OF MONROEVILLE2012 BUD
Page 39 and 40: MUNICIf'ALII Y OJ- MONKOE:VILU:2012
Page 41 and 42: MUNICIPALITY OF MONROEVILLE2012 BUD
Page 43 and 44: 2012 BUDGETBUILDING & FIRE PROTECTI
Page 45 and 46: DEPARTMENT OF RECREATION, PARKS AND
Page 47 and 48: RECREATION PROGRAM FEESAdult/Teen P
Page 49 and 50: sports Leagues:Basketball - Grades
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Page 53 and 54: 2012 BUDGETINTEREST/FUND BALANCEREV
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Page 57 and 58: ¥..QEIT DESCRIPTION 2008 ACTUAL 20
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~•I;)0011100 MAYOR AND MUNICIPAL
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DEPT IMUNICiPALITY OF MONROEVILLE20
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MUNICIPALITY OF MONROEVILLE2012 BUD
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• .-"DEPI DESCRIPTION 2006 ACTUAL
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•IMUNICIPAL LIBRARYMUNICIPALITY O
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SERIES OF 2011- $ 7,450,000.00Total
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MUNICIPALITY OF MONROEVillE2012 BUD
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el NEWCapitallmproltements 2011·2C
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,et NEWCapitallmprovernents 2011-20
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• Proposed expenditures during th
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• The estimated annual cost of op
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(h) Judgments entered by the audito
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MUNICIPALITY OF MONROEVILLEMUNICIPA
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MUNICIPALITY OF MONROEVILLEPOLICE D
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MUNICIPALITY OF MONROEVILLEREFUSE C
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DEPT #1THE MUNICIPALITY OF MONROEVI
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MUNICIPALITY OF MONROEVILLE, PENNSY
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J - Monroeville

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