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CDC - Item 5A - Mid- Year Budget UpdateROSEMEAD CITY COUNCIL TO: THE HONORABLE MAYOR AND CITY COUNCIL FROM: JEFF ALLRED, CITY MANAGER DATE: FEBRUARY 22, 2011 SUBJECT: MID -YEAR BUDGET UPDATE SUMMARY The Council will be provided with a mid -year budget update presentation regarding the 2010 -11 fiscal year budget along with a brief look towards the upcoming fiscal year. The Strategic Plan identifies key goals and objectives to ensure long -term fiscal sustainability and staff has been working to ensure that these are met. The General Fund revenues have proven to be stable and are generally in line with budget projections. Assessed property values have increased slightly this year while countywide property values have declined. Sales tax revenue is projected to meet budget expectations. There is a large increase in building permit revenue due to the Edison facility expansion. Most other revenues have not varied significantly from budget estimates. Staff Recommendation Staff recommends that the City Council receive and file the mid -year budget update. ANALYSIS The City's General Fund revenues have continued to be negatively impacted by the lingering economic downturn. Sales tax is expected to increase slightly compared with the prior year, but the City is not experiencing the growth that it has enjoyed in the prior years. Furthermore, most of the sales tax growth is attributed to increased gas prices and not an improvement in general retail sales. Assessed property values have increased 0.96% while at the same time countywide values have declined 1.73 %. With the exception of a large expansion project by the Edison Company, building permit activity has been relatively slow, a reflection of the sluggish economy. Investment yields are still at historic lows; the Local Agency Investment Fund (LAIF) rates are below .5% with no signs of increasing. However, there is some relief in certificates of deposit (CD) which are paying between 1% to 1.5% and government sponsored agencies (agencies) are also yielding in the 1.25% to 1.75% range. Within the parameters of the City's investment policy, staff is taking money out of LAIF and investing in CDs and agencies' to increase revenue. APPROVED FOR CITY COUNCIL AGENDA: ITEM NUMBER: City Council Meeting February 22, 2011 Page 2 of 2 Staff is also planning to have local hotels and motels audited for Transient Occupancy Tax (TOT) compliance and that is expected to contribute a small increase in overall TOT revenue. Expenditures remain at or below budget and are being closely monitored and adjusted when necessary. In FY 2011 -12 revenues are not expected to change materially and appropriations will be proposed not to exceed revenue limitations, further, there is also a great deal of uncertainty surrounding the governor's FY 2011 -12 budget. In the prior two fiscal years the State has tried to make up their shortfalls with takes from local government and it would not be unreasonable to expect another attempt at balancing the State budget with local money. Therefore, staff will remain watchful of expenditures, take every step to avoid any oversight of revenue collections and look for new revenue sources (where allowable) throughout the remainder of this fiscal year as well as into next year. PUBLIC NOTICE PROCESS This item has been noticed through the regular agenda notification process. Submitted by: Steve Brisco Director of Finance