SR-202-001 (58)
}1S: MS: C~l: bp
Council Meetlng: 1/14/86
Santa Monica, Callfornla
;202 -00/
11- C-
JAM 1 <\ 19aG
TO: i1ayor and City Council
FROM: City Staff
SUBJECT: 1986-87 Budget Guidelines
INTRODUCTION
The purpose of thlS report lS to provlde the Clty Councll with an
opportunlty to reVlew and comment upon proposed gUldellnes for
1986-87 budget preparatlon.
The background sectlon provldes a
brief comparison to the 1985-86 budgeting process.
The flscal
overview
sectlon
ldentlfles
key
factors
which have
been
conSldered in development of the gUldelines.
The 1986-87 budget
guidelines
seetlon
sets
forth
the
general
framework
for
preparatlon and reVlew of departmental requests.
Flnally, a
comprehenSlve calendar of budget reportlngjpreparatlon actlvltles
durlng thls flscal year is attached.
BACKGROUND
The process followed to prepare the 1985-86 budget lS the
cu1mlnatlon of a three year effort to uaprove Santa Monlca 's
budgetlng practlces.
Three key changes were lntrodueed In
1985-86: 1) a mul tl-year capl tal improvements program;
2) an
extended schedule for budget preparatlon; and 3) development of
an on-line budget system.
The underlYl.ng obJectl ve in each of
the system refinements was to reduce the amount of staff time
invested In budget preparatlonjmoni torlng whlle retainlng high
standards of quality.
Feedback from Clty staff, the budget
II-C
JAN 1 4 1986
- 1 -
systems improvements team and members of Councll l.ndicate that
this obJectlve was accomplished.
Relat~vely few slgnlflcant changes are proposed for 1986-87. As
a reflectlon of our lncreased attention to employee productivity,
the format of d~vlslon summarles in the Budget document will be
modlfled to ~nclude key performance statlstics. A broader scope
of performance indicators wlll continue to be presented ln the
Departmental Performance Plan document. However, 1n both
documents the t~mefrarne of comparison data will be expanded to a
three year perlod. Several very m1nor modlflcatlons to
departmental request forms are planned to further strearnllne
paperwork handling 1n the preparation process.
FISCAL OVERVIEW
Wlth adoptl.on of the 1985-86 budget, the Clty Council endorsed an
organizational and performance plan WhlCh emphaslzed adherence to
prudent fiscal principles: 1) maintaining adequate reserves; 2)
rnlnimlzing addltlonal recurrlng costs (e.g. personnel); and 3)
maxlrnlzlng revenues from cost recoverlng user fees, grants and
other speclal revenues. The City I S General fund reserves were
increased whlle selected bas1c services were enhanced, tools for
employee productivlty improvement were provided, and recommended
funding was provided to maintain our capltal plant and equlpment.
The most sign1f1cant indicators of our flscal health were:
recurrlng revenues lncreased more than recurrlng expendltures;
and capital budget needs were supported by recurring revenues.
Recognition of future vulnerability to economic condltions and
State and Federal actlons prompted steps to further establlsh and
- 2 -
malntaln our fiscal lndependence. It now appears that the Clty
lS llkely to be slgnlflcantly burdened by these flscal pressures
in the forthcomlng year.
At the local level, the outlook for 1986-87 revenues lS cautlous
pendlng availability of updated mld-year estlmates based upon SlX
months of actual experlence. Slnce sales tax recelpts provide
about one-quarter of all general fund revenues, changes in
consumer purchaslng patterns may slgnlflcantly affect the City.
Prellmlnary lnformatlon suggests that retall sales are lagglng
behlnd our budget estlmates for 1985-86~ thlS lS apparently due
to reglonal competltion from the Westside Pavllllon and a
statewlde decline in sales tax revenues.
The State Commlssion on
Flnance expects automoblle sales to be stronger 1n the latter
part of 1985-86 which may ffi1t1gate the overall revenue decrease
1n Santa Mon1ca. The Commlssion lS also predlcting contlnued
strength 1n automobile sales through 1986-87 due to low lnterest
rates.
At the state level, a new JarV1S Initlat1ve 15 now belng
c1rculated for signature to authorize placement on the November
1986 ballot. The proposed lnitiative would effectlvely ellminate
the local authority to establlsh/lncrease taxes which was
clarif1ed In the Farrell Declslon. Santa Monica's prev10us
1ncreases In buslness license tax rate would not be retroactively
prohibited. However, our local autonomy for future revenue
producing actions would be curtalled.
- 3 -
Recent Congress1onal and Pres1dential budgetary act10ns may
result 1n the loss of $.2 million to $1.0 m1llion or more 1n
1986-87 revenues to the C1ty. As descrlbed in detall 1n a
related staff report on Proposed Community Development Program
Guidelines for 1986-87, the reductlons would impact federal
fund1ng from the CDBG, General Revenue Sharing and Rental
Rehabilitation programs. G1ven the hlgh level of uncertalnty
surrounding these potent1al funding reductlons, staff have
separately recommended that the Commun1ty Development (CD)
Program applications for funding in 1986-87 not be restr1cted.
Th1S approach represents a both reasonable and prudent budgeting
practlce.
However, lt also foreshadows a dec1slon-mak1ng process
which would place CD Program applicants in competlt1on for
unrestrlcted City revenues. Federal tax reform proposals are
expected to have less direct and immedl.ate flscal l.mpacts on
Cl t1es r the characteristics of the municipal bond market are
expected to be altered wl.th the general effect of substantlally
reduclng the opportunities for tax exempt debt flnancing.
On the expenditure side, rislng personnel costs, 1nsurance costs
and the Gann limitation are all concerns, The C1ty'S pOllCl.eS of
pay equ1 ty among its employees and with comparison Cl tles has
resulted in increased recurr1ng costs for wages/benefits. Wh1le
these expenditures are supportive of a healthy, product1ve
organization, the cumulative impact of recent years' MOD
settlements may be particularly apparent in 1986-87. Previously
antlcl.pated settlement costs wlll be exacerbated by applicatlon
of the Fal.r Labor Standards Act whl.ch becomes effectlve 1U April
- 4 -
1986. Personnel related costs are essentially flxed ln the short
run and thereby necessltate that any requlred expenditure
reductlons be disproportlonately concentrated on supportive
serVlces, materidls or capital costs. Similarly, prudent
management requires that reservlng for rlslng lnsurance costs
take precedence over dlscretlonary expendltures.
In summary, the flscal outlook for Santa Monica In 1986-87 is
less certaln than 1 t was one year ago. Economlc condltlons,
Federal actions and the cumulative effect of recent years' MOD
settlements may each contrlbute to a somewhat more dlfflcul t
budgetlng process. The basic fiscal prlnclples applled ln
1985-86 wlll continue to be emphasized ln preparation for
1986-87.
PROPOSED APPROACH
The areas of emphasls recommended for 1986-87 budget preparatlon
generally reflect a continuity of approach wlth last year's
budget guidelines and speclflcally lnclude:
1) We will propose a malntenance of effort budget WhlCh
emphasizes baS1C serVlce dellvery, staff productlvlty and
lmplementation of maJor planning and development proJects
WhlCh the Council has prevlously initiated regarding the
Airport, Downtown Mall, Pler and C1V1C Center areas.
2)
Requests
will be
potentlal
for service enhancements ln other operatlng areas
consldered to a Ilml ted degree depending upon the
for offsetting productivlty savlngs, revenue
- 5 -
generatlng capablllty and the avallability of grant or
speclal revenues.
3} The emphasls on baS1C serVlce delivery, productivity and
lmplementatlon
of
maJor
development
proJects
wlll
be
reflected
~n
departmental
objectives
and
performance
lnd~cators.
4} Community
Development
program
development
has
been
lncorporated in the cltywide budget plannlng agenda agaln
thlS year.
To the extent available, General Revenue Sharing
and CDBG revenues wlll be targeted to support thlS program.
The attached calendar of budget reporting/preparatlon activities
and listing of key dates are provlded for your reVlew and
reference.
The schedule of actlvltles WhlCh lnvolve the City
Councll and/or the publlC corresponds very closely to the
schedule followed last year wlth one exceptlon:
the budget study
sesslons are scheduled to conclude before adoption of the
Communlty Development Program Budget on May 27. This change lS
recommended to ensure that the City Councll has a comprehenslve
vlew of potential fundlng trade-offs prior to any budget adoption
actions.
Prepared by: John Jallll
Clty Manager
Meganne Steele
Budget Dlrector
- 6 -
r .;...
---
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1986-87 Budget Schedule
" Q;~
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'~
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Key Dates for City council and Publ1C
Dav Date
'"
Tuesday 1/14
Thursday 1/16
Frlday 1/27
Tuesday 2/11
Frlday 2/28
Thursday 4/24
7hursday 5/8
Frlday 5/9
Frlday 5/9
Tue~day 5/20/
U~tf-.1 S-/7/
Thursday OS/22
....s-a-+ 1 , ,..-....:i =-" T r;/,)/l
--- --..l. -- I - -
Tuesday 5/27
Wednesday 5/28
Tuesday 6/17
Activitv
...
Budget GU1de11nes and CD Program grant
selection criterla to City Councll
CD program RFP's lssued
CD Program RFP workshop
Mld-Year ReVlew report to Clty Councll
CD Program RFP's due to C/ED
Draft CD Plan avallable to publlC
Admlnlstratlve hearlng on CD Plan
CD Plan transmltted to Clty Councl1
Proposed Budget Documents Transmltted to
Clty Counc11
Budget study seSSlon for Clty Council)
b p h1
. f
V
If L( c,. ~ &- I
Budget study seSSlon for Clty Councl1J
3'.!~Sek:----$ Ludy session for Cl ty L:uuw..:-rr-
CD Plan publlC hearlngs and adoptlon
(potentlal carryover from 5/27)
Proposed Budget publlC hearlngs and adoptlon
Day
Tuesday
Thursday
Friday
Tuesday
Fr~day
Thursday
Thursday
Fr~day
Fr~day
Tuesday
Thursday
Saturday
Tuesday
Wednesday
Tuesday
Key Dates for C~ty Council and Public
1986-87 Budget Schedule
Date
1/14
1/16
1/27
2/11
2/28
4/24
5/8
5/9
5/9
5/20
5/22
5/24
5/27
5/28
6/17
Activ~ty
Budget Guidellnes and CD Program grant
select~on cr1teria to C~ty Counc11
CD Program RFP's ~ssued
CD Program RFP workshop
Mid-Year Review report to City Council
CD Program RFP's due to C/ED
Draft CD Plan available to publ~c
Adm1nlstrative hear~ng on CD Plan
CD Plan transmitted to City Councll
Proposed Budget Documents Transmltted to
City Council
Budget study sess~on for Clty Counc~l
Budget study sess~on for C~ty Counc~l
Budget study seSS10n for Clty Council
CD Plan publlC hear~ngs and adoptlon
(potent~al carryover from 5/27)
Proposed Budget publlC hearings and adoptlon
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