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05/21/2003 - City Council Speciali ` ~ 1~ MEMO .. .~.~,~.~-.. c~~~/ ~~~ pagan ~.~-~.~.,n,_.~ TO: <~1<,.~., t:)t:~,P.~.]ltt'i'-'iF1'?lli' I~.E.~S FROM: C'7 I'~r ~,~t'~YI1~1IS ~"R~'.I'Ol~ ItIEI-CE~v DATE: MAY 2:I, 2c;(!3 SUBJECT: SPECIAL CITY COI?i~CIY., ME1F:TI~C `z%~'EDIZIESI1t?~'i', ~r~fA~' ~~ ; :LO~~ A special thanks to all of you for your do diligence in working on the 2.(304 ven~:ral ~'=~;.s~.f ~~1)E,raii!;~ Budget. Due to the anticipated loss in mazket value cre~;it acid state aid that ccs~,l~:l to*al approximately $1.3 million in 2004, and an equal loss of revEnue in ?005, file ~~~,il~;~. t 1~oc,~-.ss will be more difficult than in recent yeazs. The City Council has flt the need xo rriF~s;r a.i~Y ~?ruvi,Ye. tl~~Fir input and public policy direction so the budget information they receive fi°o.m staff is helpf~_il r~-id useful. This is part of the reason direction was given at tl'a° ,Prb~•uary 11 and 1?_ ~~e~tr~:~ryt, tl~e iV(arct~ ~ retreat and the Joint CounciUDepariment retreat on Apri122. {t°lease refer *.o an attach~t~ tint entitled 2004 Budget Process, May 21, 2003 on pages ~ t}~rouglrA__.> Enclosed on pages through ~ is a list of questions, direction and inp».t t~:iat +;y>as shared by members of the City Council at a meeting on Wednesday, ?fay 2 i. ~ corr?~r~enr,'. else E~ouncil and especially the Mayor for his guidance in keeping the budget preparatirn. at t1;F l~eparurr~;c~t xnd City Administrator level while gaining input from the City Council about what their exY~ectations are for the budget documents they will review during the next two to tli:•e:~~ ~nontlis.: will have; that information ready to present on Tuesday morning at th~° Ag~;~+d~: Review meeting. A special thanks to all of you for your added patience these past l'e~• day°s as I have had to sperFd an inordinate amount of time with the City Council on the bt:dg~:t proc~;ss. I cannot emphasize ens~Tc~;h the importance of satisfying the various directives the City (~`~?tu~cil has given. this spring regardirib the budget, which is outlined in the attached memo. We will talk more on Tuesday, Have an excellent and relaxing Pie*norial Day we~:i;~;n~~. /s/ Thomas L. Hedges _ City Administrator Cc: Senior Planner Ridley Chief Building Official Schoeppner Attachment mis 2004 BUDGET PROCESS MAY 21, 2003 • February 11 & 12 -Outcome at City Council retreat^adoptg1Goal No. 11 which reads "address the state budget impacts by analyzing and implementing tax saving measures". The two (2) recognized objectives at the retreat.include; 1.) streamline City operations and staffing to reduce City costs and improve efficiencies and output, and 2.) research the impacts of the possible reduction ofnon-essential services currently provided within the City's annual budget. • February 27 - At the February monthly Senior Management meeting, Goal No. 11 and the specific Council objectives were outlined to all Department Directors • March 5 - At the follow-up Council retreat held on March 5, specific direction was given by the City Council that "all Department Directors do an in-depth review of operations when preparing their department budgets". For example, the Council asked that each department give a summary of programs provided, as well as the manpower associated with each. The Council would also like to see which programs are "winners" or "losers" when it comes to generating revenue, recognizing that many essential programs will be losers. This information was shared with all Department Directors following the March 5 retreat. • Apri122 Joint City Council Department Retreat - At that retreat, the Council was informed that staff is beginning the budget process two weeks earlier, starting on Apri129. There was discussion about including the following items in the budget process: - Formulate budget recommendations fora "worse case scenario" - Identify the potential funding necessary to off-set startup costs at the Community Center - Layout options and implications should legislation be enacted regarding a reverse referendum - Contingency plan - Review savings made in 2003 in each of the departments and determine potential ways to apply the savings to 2004 - Update the Council throughout the budget process on any state legislation being proposed that. could affect Eagan - There was also a discussion regarding additional input by the City Council early in the budget process. There was agreement that a meeting in mid to late June would serve as a check-point when department budgets could be preliminarily reviewed giving the City Administrator further direction. In the past, the Council typically hasn't seen the budget until August. - There was also discussion about a two (2) year budget. • May 13 Workshop -This is the workshop the Council discussed the hiring freeze, noting that it applies to all operations including Enterprise Funds. There was direction given that staff would keep the Council updated on positions in the City that come open and, further, that research on vacant positions, including the Skating School Coordinator, would continue during the budget process. a. -_~~~^ DRAFT MEMO City of Eagan TO: DEPARTMENT DIRECTORS FROM: CITY ADMINISTRATOR HEDGES DATE: MAY 22, 2003 SUBJECT: MAY 21, 2003 COUNCIL BUDGET WORKSHOP At the May 21, 2003 Council workshop, the City Council discussed the process for the 2004 operating budget and made the following comments, inquiries, and requests regarding the 2004 operating budget preparations. It should be noted that this memo is intended to be a working document for the staff and City Council, as modifications and/or additions could certainly be made. Rather than expanding on the points made at the meeting, the memo instead reflects the comments and questions as they were voiced by the Council at the workshop. There maybe some duplication in the discussion points noted, which was intentionally done so to further emphasize comments and questions that were raised. Discussion Points 1. Look at both the short-term and long-term impacts of budget recommendations. 2. Determine essential versus non-essential services (Note: Final decision on what constitutes an "essential" service will be a future decision for the City Council) 3. Public Enterprise Funds and Revenue Funds-What are the impacts of certain items being cut (e.g. skating school instructor)? 4. With this shortfall, what is the Council's philosophy regarding reductions-is it best to make many cuts or a few large cuts? 5. Where is there duplication in staffing? What cross-training opportunities exist? Do department directors know the workload of their employees (i.e. does everyone have a 40-hour work load)? 6. What are the Council's priorities when identifying reductions? Should the cuts be fairly divided across the board? 7. Look to the budget scenarios that staff is suggesting when determining reductions to be made. 8. Revenue funds-it is important to maintain revenue funds and protect the City's bond rating. 9. Take a two year approach to the budget. 10. Communicate the budget process and decisions to the public. Be proactive in communications. 11. Utilize the City survey results when determining priority programs and services within the community. 12. Definitions of essential vs. non-essential-most services are essential and the City is already very lean (difficult to find 6% "reform" or "efficiencies") 13. The City must look at some visible cuts. 14. Rely on the City Administrator to look at the various budget options, so he can then provide the Council with potential consequences of various scenarios. 15. Reserves -Comfortable using some reserves if that is the purpose. a. Reserves could soften a transitions, i.e. to fund a position where the person may soon retire. b. What are our reserves? 16. How does money go in and out of funds? Are reserves necessary to address City investments? a. Show snapshot/picture of what our individual fund balances are. 3 17.Reducing a few large services vs. reducing bits and pieces of others -Focus should be to best maintain quality of service. 18. Assume $1.3 million aid loss, Community Center shortfall, inflation costs, and reduction elimination of grant revenues. 19. Prepare cone-page, ledger-size document showing each department's budget, services provided, and personnel allocation. 20. Assume $1.3 million loss and zero-increase budget -Departments should prepare budgets under that scenario and lay out the consequences of any cuts they are suggesting. 21. When considering reductions, the City should look at the best way to preserve programs and services, which may not coincide with preserving all staff members. 22. Will inflationary costs be covered if the Council were to levy to the maximum? City Administrator Hedges presented the following informal budget schedule/guide to the City Council: June 6,'3 -- Presentation of year-end financial report Mid-June -- Department budgets submitted, City Administrator Hedges reviews budgets 6/24 -- City Council meets with staff for presentation of budget scenarios, further review of financial statement, and further discussion/inquiries about the budget information presented. July/August Council reviews budget and discusses any budget reform necessary September Council certifies preliminary budget for the purpose of certifying a levy for Truth in Taxation (It is not necessary for the Council to approve the final budget at that time) September through November Further budget discussions by the City Council (Note: the levy cannot be increased at that time) December The Council approves the final levy and certification. Responses to the above questions and concerns voiced at the May 21 Council meeting will need to be addressed by staff as part of the budget preparations. I thank you all for your diligence as we work to prepare budget information for the City Council. We will have the opportunity to further discuss the Council's directives regarding the budget preparation at our next Agenda Review meeting. City Administrator 4