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HomeMy WebLinkAboutItem 02 - FY21 Budget viE�T F: S ' f S FWD .f FY21 City Manager ' s Proposed Budget presented by Greg Jordan July 28, 2020 GRAS VI@E Budget Agenda : Workshop Gather input/feedback Outline budget priorities & highlights Economic Overview Fund-by-fund overview z I�E *T C . X �'�1•.t. Budget Priorities & Highlights : Maintenance Budget Continuity of service Safeguard fund balance Respond to economic conditions brought on by COVI D- 19 . Sales Tax, Hotel Occupancy Tax I�E *T C . x �'�1•.t. Budget Priorities & Highlights FY21 difficult, recovery beginning in FY21 Therefore : . No new programs, positions, or comp . Reduced capital transfers . No layoffs or furloughs . Municipal government demands do not decrease during challenging times GRA N E Budget Priorities & Highlights T E : Hotel Occupancy & Sales Tax Impact : Hotel Occupancy Tax ($5, 353, 593) (Operating + Incentives) . Sales Tax . General Fund ($5,034,819) . Crime District (2,517,410) . Economic Development 4B (748,352) . Total ($8,300,581 ) . General Fund impact ($7, 552 ,229) (General Fund + Crime District transfer) Property Tax GRA °a'��E Budget Highlights �TT �: : � �� �� Property Tax FY20 Property Tax rate is 0 . 284271 per $ 100 of valuation Proposed budget recommends a 0 . 59% reduction to the property tax rate New rate is 0 . 282602 I . Property Tax � �E�� Rate by Jurisdiction Grapevine Prop Tarrant County 0.282 0.234 13% TC Hospital 11 % 0.224 10% TC College 0.130 6% GCISD 1 .327 60% Based on FY20 Adopted Budgets, Grapevine FY21 Proposed Source: www.tad.org VIN E. General Fund { Ad Valorem Sources Value Detail P� FY20 Adopt PP ' • • Real Estate Residential 35.05% 34.56% Real Estate Commercial 42.21 % 41 .39% Real Estate Industrial 0.38% 0.35% Personal Property 21 .76% 23.23% Commercial Personal Property Industrial 0.59% 0.45% Mineral Lease Properties 0.01 % 0.01 % Total Value 100.00% 100.00% Based July 2020 TAD values w' 'r +� EGeneral Fundi .0641104-1 I } * Total Tax Rate 0.80 0.75 0.70 0.62 0.60 0.57 0.57 0.50 0.40 0.41 0.44 0.45 0.46 0.40 0.30 0.28 0.31 0.20 0.10 pro j, s'o� '�io o �j �o ilio �9,y. o �°�` �hi� moo'` o o Based on FY20 Adopted Budgets, Grapevine FY21 Proposed Source: www.tad.org in w' 'r +� EGeneral Fundi .0641104-1 I } .,* M&O Rates 0.90 0.80 0.70 0.60 0.60 0.50 0.45 0.400.35 0.38 0.38 0.400.29 0.32 0.33 0.33 0.34 0.30 0.20 0.14 0.10 Based on FY20 Adopted Budgets, Grapevine FY21 Proposed Source: www.tad.org 11 w' 'r +� EGeneral Fundi .0641104-1 I } * I &S Tax Rate 0.90 0.80 0.70 0.60 0.50 0.40 0.30 0.24 0.20 0.14 0.15 0.18 0.19 0.08 0.08 0.08 0.08 0.11 0.10 0.02 vx Based on FY20 Adopted Budgets, Grapevine FY21 Proposed Source: www.tad.org 12 w' 'r +� EGeneral Fundi .0611104-1 I } .b":#- Home Value (average market value ) 900,000 800,000 770,796 700,000 600,000 500,000 400,000 366,652 300,000 208,865 200,000 100,000 o z °' °� �'b 9, Based on FY20 Adopted Budgets, Grapevine FY21 Proposed Source: www.tad.org 3 w' 'r +� EGeneral Fundi .0611104-1 I } .b":#- Home Value (avg . net taxable value) 700,000 606,726 600,000 500,000 400,000 300,000 277,038 200,000 160,905 100,000 o10 q' �,p �o •b,�� , �� s' ell oi�o %X2o/� o 0% 4P f0, j0 Q, 'o Ol Based on FY20 Adopted Budgets, Grapevine FY21 Proposed Source: www.tad.org IE General Fund City Tax Bill based on Net Taxable Values } $3,000 $2,500 $2,488 $2,000 $1 ,500 $1 ,000 $783 $500 x Based on FY20 Adopted Budgets, Grapevine FY21 Proposed Source: www.tad.org IE T E l General Fund Hypothetical Tax Bill (All net taxable value - $2777038) $3,000 $2,500 $2,071 $2,000 $1 ,576 $1 ,585 $1 ,209 $1 ,729 $1 ,500 $1 ,108 $1 ,136 $1 ,237 $1 ,281 $1 ,000 $783 $850 $500 G' C> pro j� cS'o� ao0 R0 �o oo q' Based on FY20 Adopted Budgets, Grapevine FY21 Proposed Source: www.tad.org 16 FY20 Tax Rate .NINE. Texas Cities with Population > 50,000 TT . .X 70 0-80 D 0 0-75 Z 0-fit rn 0-60 0-57 0-50 0-46 0-44 0-28 0-40 0-30 0-20 0-10 K -4rrror- ITZ0007 C(n (]W �2� C7❑(7) ml W❑WK -0K-0-nA; (D(0 ❑ -0W m c oo � cn n Ommr� cvpovon� vo �.n � n v � o - a;- (00f) oov3or� o � v �m ��ov - [�a C? $p 7 C N [N] Q 3 fp[D 3 f0 �.[D 91 3 Ip a 0 fp 9N1 { 0 0 O 0 3 3X91 NNN -[D '8 [D j 3 (n 91 3 Ti 91 fp g{ 3 n y� �C n O N 3 3 N O O N N O 3 O f0 N Q C O C �.-0 3 O O Z f0 U1 3 O 3 0. Q a a N 3 O = N O U1 O N _3 N�N {. r 4.O N 0' C N jj W 3 3 3 0 O O n ' O O Z1�Q. - 3 U1 91 O 2L C(0 O fp m [p C N O �.j 3 Q O O �{ N O 7 N o o m = .� �[7 fix$ 7 3 n 0 3 3 N 3.3 n r 3 n 10 CL 3 3 -n [D 3 O On 0 W "C 3 N 3 3 p O [7 3 N, 3 91 0. 3 3 z N aC O N 0 =r Q N 3 Q _. N 17 �w' 'r +� E General Fund -NN I Property Tax History FY97-FY21 Proposed 0.43 0.41 0.39 r 0.37 0.35 0.33 0.31 0.29 0.284 0.27 0.25 1`04 Tax Rate 18 VIN E. General Fund { Sales Tax History FY97-FY21 Proposed $35,000,000 $30,000,000 $25,000,000 24,581 ,761 $20,000,000 $15,000,000 $10,000,000 $5,000,000 6,665,625 $0 "O .b Sales Tax 19 Budget Overview All Funds VINE. All Funds Summary Expenditures CVB Incentives Economic Dev Lake Parks 4,716,651 3,763,721 Golf 2,879,687 3% 2% 3,025,257 2% Stormwater 0/16 1 ,344,592 4-13 - Trinity 1 % Metro 9,218,161 5% General Fund 64,519,648 Debt Service 39% 15,619,369 9% 1 Vaa CVB Water & Sewer 20,345,029 CCPD � 12% 24,167,755 17,808,172 14% 11 % $16794489042 VINE. All Funds Summary Expenditures TMW General Fund $71 ,054,689 $64,519,648 -9.2% Water & Sewer 23,948,788 24,167,755 0.9% CVB 22,556,423 20,345,029 -9.8% CCPD 18,428,614 17,808,172 -3.4% Debt Service 15,705,885 15,619,369 -0.6% 4-13 - Trinity Metro 11 ,106,218 9,218,161 -17.0% CVB Incentives 4,996,210 4,716,651 -5.6% Economic Dev 4,527,073 3,763,721 -16.9% Golf 3,198,262 3,065,257 -4.2% Lake Parks 2,921 ,340 2,879,687 -1 .4% Stormwater 1 ,403,131 1 ,344,592 -4.2% Total $179,846,633 $167,448,042 -6.9% 22 General Fund (Tab 1 ) w' 'r +� EGeneral Fundi .06,1104-1 I } * FY20 Adopted to FY21 Prop .REVENUE'- EXPENDITURES FY20 Adopted $71 ,054,689 FY20 Adopted $71 ,054,689 Sales Tax (5,034,819) CCPD increase 1 ,957,068 Mixed Beverage (157,066) PCMF (3,279,000) Services (66,500) Quality of Life (3,000,000) Fines & Forfeitures (351 ,202) Vehicles (830,004) DFW Revenue Transfers In (307, 185) Share (646,000) Other (618,269) Personnel (227,892) FY21 PROPOSED $64,519,648 Other (509,213) FY21 PROPOSED $6495199648 24 VIN E. General Fund { Revenue Highlights • Revenues FY18Actual • ActualFY21 Prop. Ad Valorem Taxes $11 ,332,790 11 ,765,848 13,043,001 13,494,517 Sales Taxes 28,286,627 29,863,646 29,616,580 24,581 ,761 Mixed Beverage Taxes 1 ,792,674 2,145,940 2,057,000 1 ,899,934 Franchise Fees 6,893,151 6,435,472 6,906,950 6,906,950 Licenses & Permits 1 ,631 ,113 1 ,987,404 1 ,924,422 1 ,617,296 Charges for Services 12,535,663 8,607,063 9,134,928 9,068,428 Intergovernmental 321 ,081 384,454 697,687 344,094 Fines and Forfeitures 1 ,584,241 1 ,542,241 1 ,728,702 1 ,377,500 Miscellaneous 3,486,795 2,253,113 1 ,409,000 999,934 Transfers In 4,082,178 3,907,797 4,536,419 4,229,234 Total $71 ,946,314 $68,892,979 $71 ,054,689 64,519,648 25 7R A E General Fund Revenues by Source p. 1 Revenues $6415191648 Intergovernmental Miscellaneous Licenses & Permits 697,687 1 ,409,000 1 ,924,422 Mixed Beverage 1% 2% 3% 2,057,000 3% Fines & Forfeitures 1 ,728,702 Sales Taxes 2% 29,616,580 42% Transfers In 4,536,419 6% Ad Valorem Services 13,043,001 Franchise Fees 9,134,928 18% 6,906,950 13% 10% 14 26 VIN E. General Fund { Expenditures by Category p. 1 r Expenditures $6415191648 Maintenance Capital Outlay 1 ,481 ,235 Supplies 115,000 2% 3,283,239 0% 5% Transfers Out 5,363,892 9% Services Personnel 11 ,574,422 34,239,023 18% 53% kk J Insurance 8,460,337 j % 0 27 IE General Fundi 1 � Distribution by Department/Function Mayor & Council $153,319 0.2% City Secretary $417,321 0.6% : r ror Human Resources $823,720 1 .3% E pa ? Development Services $1 ,499,785 2.3% ` Library $2,025,009 2.90% .. 14 Police (Admin,Animal ctrl) $2,416,792 3.7% IRW Fiscal Services $2,751 ,901 4.5% CMO, IT, Non-Dept. $4,743,876 7.4% Transfer to CCPD $5,363,892 8.3% F f}{ A CID nLrl G fFr 5 i C17 Public Works $9,304,190 14.4% kjo Risk Mgmt/Insurance $8,936,721 13.9% _ ,;, ` � ns Parks $11 ,899,743 18.4% Fire $14,183,379 22.0% Total $64,519,648 100% 28 w' 'r +� EGeneral Fundi I al,**;f. City Manager's Office & IT p. 5 FY20 Adopt7p Change ' , Budget $3,265, 142 $3,314, 1 $49,020 1 .50% FTE 15.5 16.5 1 .0 6.4% Functional Responsibilities: The CMO oversees the delivery of public services and daily operation of the City. Information Technology provides for the sustained, efficient, and effective delivery of IT services, infrastructure, and telecommunications Budget Commentary: FTE increases by 1 .0 due to transfer of position from City Secretary to Information Technology. 29 W' 'r +� EGeneral Fundi I MOM Non-Departmental p. 12 FY20 • • • r WAM"00 • - • - ' , Budget $13,041 ,542 $6,793,606 ($6,247,936) -47.91 % FTE 0.0 0.0 0.0 0.0% . Functional Responsibilities- Non-Departmental is primarily responsible for City-wide initiatives, community distributions, and transfers to capital funds (QOL, PCMF), . Budget Commentary: FY21 expenditures decrease by $6.2 million as transfers to QOL, PCMF, and Capital Equipment Fund are suspended 30 VIN E. General Fund { Mayor and Council p. 15 FY20 Adopt'* • • • - Change ' , Budget $149,922 $151 ,619 $1 ,697 1 . 13% FTE 0.0 0.0 0.0 0.0% . Functional Responsibilities: The Mayor and Council serve as the policy-making board for the City's government . Budget Commentary: FY21 remains relatively flat with no material changes w' 'r +� EGeneral Fundi I al,MM. City Secretary's Office p. 17 FY20 Adopt7w • • • - Change ' , Budget $453,547 $417,321 ($36,226) -7.99% FTE 4.0 3.0 -1 .0 -25% Functional Responsibilities: Provide notice of City Council meetings and maintain the minutes of the proceedings; prepare meeting information packets for City Council and Planning & Zoning Commission; serve as the elections administrator for the City; serve as custodian of all ordinances and resolutions of the City, serve as records management officer for the City Budget Commentary: FTE decreases by 1 .0 due to transfer to Information Technology 32 W' 'r +� EGeneral Fundi .0611104-1 I } .:#- Human Resources p. 20 FY20 Adopt-'a mpuzm�IM��� 1W Change % Budget $812,355 $823,720 M11365 1 .40% FTE 5.0 5.0 0.0 0.0% Functional Responsibilities: Uphold the City's policy governing all aspects of employment, promotion, assignment, discipline, discharge, and other terms or conditions of employment. Budget Commentary: FY21 remains relatively flat with a slight increase of $5,002 due to Sick Leave Buy Back based on prior actuals and anticipated eligibility 33 w' 'r +� EGeneral Fundi I ab"* Fiscal Services p. 24 1,..FY20 • • • F Change ' , Budget $12,081 ,832 $11 ,688,622 ($393,210) -3.2% FTE 23.0 23.0 0.0 0.0% . Functional Responsibilities: Accounting, Budget, Payroll & AP, Risk/Insurance, Purchasing, Municipal Court, Housing Authority, Utility Billing . Budget Commentary: FY21 decreases due to Insurance costs 34 VIN E. General Fund { Police p. 36 I FY20 Adopt.,r ' MOP • - ' , Budget $2,282,510 $2,416,792 $134,282 5.88% FTE 16.0 16.0 0.0 0.0% . Functional Responsibilities: Police Admin, Animal Control (Crime District provides remainder of PD funding) . Budget Commentary: FY21 increases primarily due to testing, hiring, and promotions costs and technology licenses. 35 W' 'r +� EGeneral Fundi I Fire p.43 1,..FY20 • • • r' Change ' , Budget $14,092,876 $14, 183,379 $90,503 0.64% FTE 106.0 106.0 0.0 0.0% Functional Responsibilities: Provide advanced life support EMS services, fire suppression functions, rescue services, fire prevention, public education, fire/arson investigation, hazardous materials response, water rescue, and community emergency management. Budget Commentary: FY21 increases $32,317 for promotions, hiring, and physicals. Remainder primarily due to full-year funding for FY20 comp plan 36 VIN E. General Fund { Parks and Recreation p. 61 FY20Adopt • • Change ' , kM6 Budget $11 ,965,977 $11 ,899,743 ($66,234) -0.55% FTE 55.0 55.0 0.0 0.0% Functional Responsibilities: Grapevine PARD offers more programs than any other North Texas city of similar size. We provide many diverse programs, organized sports for youth and adults, dance, special events, health and fitness, outdoor recreation, volunteering, and more. Budget Commentary: FY21 decreases slightly due to cost savings in the Aquatics division 37 VIN E. General Fund { Library p. 89 I FY20 Adopt.,r ' MOP • - ' , Budget $2, 139,312 $2,025,009 ($114,303) -5.3% FTE 12.0 12.0 0.0 0.0% . Functional Responsibilities: Services: Social Services, early literacy, workforce skills, special needs, robotics, genealogy, hobby Forms: Traditional and e-books, DVDs, Music, periodicals, computers, robotics . Budget Commentary: FY21 reduces by ($47,000) due to library AV supplies and ($99,872) in part time labor, consistent with FY19 actuals 38 V' 'r +� EGeneral Fundi I Public Works p. 93 1 Adopt.,F Change ' , Budget $9,251 ,688 $9,304, 190 $52,502 0.57% FTE 62.0 62.0 0.0 0.0% Functional Responsibilities: Protecting the public welfare through the maintenance, design, and construction of streets, drainage systems, traffic signals water and wastewater services, fleet maintenance, facility maintenance and environmental services Budget Commentary: FY21 remains relatively flat with slight increase primarily due full year funding of FY20 comp plan 39 VIN E. General Fund { Development Services p. 116 FY20Adopt"M - • • • - wChange ' , Budget $1 ,517,986 $1 ,499,785 ($18,201 ) -1 .20% FTE 15.0 15.0 0.0 0.0% . Functional Responsibilities: Protecting the public health, safety and welfare by coordinating all development activities in a manner responsive to citizen needs and growth management objectives . Budget Commentary: FY21 remains relatively flat with a slight decrease in personnel accounts 40 w' 'r +� EGeneral Fundi I PCMF (Capital/Street Maintenance) p. 128 } 4 6& FY20 Adopt.W • • NIIIIIE • - � • - ' , Budget $3,279,000 $1 ,790,000 ($1 ,489,000) -45.4% FTE 0.0 0.0 0.0 0.0% . Functional Responsibilities: PCMF provides capital and street maintenance . Budget Commentary: Capital and street maintenance activities funded by PCMF reserves for FY21 Special Revenue Funds (Tab 2 ) VIN E Convention & Visitors vd Bureau Fundp . 1 FY21 Revenue $2013451029 Interst Income,, Visitor Shuttle, misc., Transfers In, ---__60,000 359,22 178,100 ,226 4647141 Sales & Merch, 7027040 _ Facility Rental, 762,000 Train Ops, 2,720,000 Festivals, HOT 37552,425 10,766,300 43 VIN E Convention & Visitors Bureau Fundp . 1 FY20 Adopt Revenues $23,038,805 $19,564,232 ($3,474,573) -15.08% Expenditures $22,556,423 20,345,029 ($2,211 ,394) -9.80% Surplus/(Gap) $482,382 ($780,797) ($1 ,263, 179) -261 .86% FTE 69.0 69.0 0.0 0.0 44 GRAS VI@E Convention & Visitors Bureau Fund p . 1 Functional Responsibilities: Acts as the promotional arm of the City of Grapevine and is responsible for actively selling, marketing and publicizing Grapevine globally. The Bureau promotes the city's hotels, meeting facilities, historic and family attractions, festivals and events, dining establishments and retail businesses to the group meetings and leisure markets. Budget commentary: No capital projects Capital maintenance has been deferred, where possible Hotel and Convention sales force remains fully functional Marketing and advertising to increase brand awareness and drive commerce to Grapevine Continued attention on facility rental and heritage attractions 45 IE Convention & Visitors STT E—I" Bureau Incentives FundP . 25 FY20 Adopt Revenues $4,996,210 $3,709, 113 ($1 ,287,097) -25.76% Expenditures $4,996,210 $4,716,651 ($279,559) -5.60% Surplus/(Gap) $0 ($1 ,287,097) ($1 ,287,097) FTE 0.0 0.0 0.0 0.0% Functional Responsibilities Incentivize and promote group convention and leisure business focusing on city-wide conventions, need dates and holiday patterns. Budget Commentary Revenues decrease due to contracting Hotel Occupancy Taxes Expenditures decrease in community distributions 46 E Storm Water Utilit Fund . 29T �= Y p 4 FY20 Adopt • • • - • - ' , Revenues $1 ,470,000 $1 ,450,000 ($20,000) Expenditures $1 ,403, 131 $1 ,344,592 ($58,539) -4. 17% Surplus/(Gap) 66,869 105,408 38,539 57.63% FTE 8.0 8.0 0.0 0.0% . Functional Responsibilities: Administering projects for improving the City's Storm Water Utility System. Overseeing the City's Master Drainage Plan. Administering the City's floodplain areas. . Budget Commentary: FY21 remains relatively flat with no material changes 47 IE T E l CCPD Fund p - 35 � . ffi.fY20 Adopt Revenues $18,428,614 $17,808, 172 ($620,442) -3.37% Expenditures $18,428,614 $17,808, 172 ($620,442) -3.37% Surplus/(Gap) $0 $0 $0 0.00% FTE 131 .0 131 .0 0.0 0.0% Functional Responsibilities: Uniform Operations, Criminal Investigations, Technical Services, and Jail Operations Budget Commentary: FY21 health insurance decreases $197,760, uniform costs reduce $37,200, and $20,000 decrease in equipment maintenance based on prior year actuals 48 VIN E. Lake Parks Fund p - 51 � . Irm,"me m Revenues $2,969,800 $2,970,000 $200 0.01 % Expenditures $2,921 ,340 $2,879,687 ($41 ,653) -1 .43% Surplus/(Gap) $48,460 $90,313 $41 ,853 86.37% FTE 5.0 5.0 0.0 0.0% . Functional Responsibilities: Manage the activities at parks and boat ramps adjacent to Grapevine Lake; manage and operate Vineyards Campground . Budget Commentary: FY21 remains relatively flat with no material changes 49 IE T E l 4B Transit Fund p . 79 � . Revenues $11 , 116,218 $9,228, 161 ($1 ,888,057) -16.98% Expenditures $11 , 106,218 $9,218, 161 ($1 ,888,057) -17.00% Surplus/(Gap) $10,000 $10,000 $0 0.00% FTE 0.0 0.0 0.0 0.0% . Functional Responsibilities: Provide funding for the operation of TexRail services; provide funding for 50% of operations of the Visitor Shuttle system . Budget Commentary: Revenues and expenditures decrease due to Sales Tax contraction 50 E Economic Development STT E li Fundp . 84 } FY20 Adopt Revenues $4,527,073 $3,763,721 ($763,352) -16.86% Expenditures $4,527,073 $3,763,721 ($763,352) -16.86% Surplus/(Gap) $0 $0 $0 0% FTE 3.5 3.5 0.0 0.0% Functional Responsibilities: Provide assistance in business attraction, relocation, and retention. The department will plan, market, and direct the business recruitment, retention, and expansion programs for the City. Budget Commentary: FY21 revenues and expenditures decrease equally due to sales tax. Enterprise Funds (Tab 3 ) IE T E l Utility Fund p . 1 � . ffi.fY20 Adopt Revenues $24,480,500 $24,438,500 ($42,000) -0. 17% Expenditures $23,948,788 $24, 167,755 $218,967 0.91 % Surplus/(Gap) $531 ,712 $270,745 ($260,967) -49.08% FTE 51 .0 51 .0 0.0 0.0% Functional Responsibilities: Water: Laboratory analysis; treatment facility operations and maintenance; ensure adequate supply of drinking water Wastewater: Sanitary system operation and maintenance, lift station operations; disposal of bio-solids to landfill and provide wastewater treatment in an efficient and cost-effective manner. Budget Commentary: FY21 remains relatively flat with no material changes 53 VIN E. Golf Fund p - 26 � . EEL FY20 Adopt Revenues $3, 198,262 $3,066,808 ($131 ,454) -4. 11 % Expenditures $3, 198,262 $3,065,257 ($133,005) -4. 16% Surplus/(Gap) $0 $1 ,551 $1 ,551 FTE 13.0 13.0 0.0 0.0% . Functional Responsibilities: Operate, manage and maintain a 18-hole golf course, pro shop and driving range to support an annual 65,000 rounds of golf played. . Budget Commentary: FY21 remains relatively flat with no material changes 54 viE�T F: S ' f S FWD .f FY20 City Manager ' s Proposed Budget presented by Greg Jordan July 28, 2020