HomeMy WebLinkAbout12/07/2021Staff: Committee Members:
Chris Huot, Assistant City Manager Councilmember, Andrae Gonzales – Chair
Councilmember, Ken Weir
Councilmember, Eric Arias
SPECIAL MEETING OF THE BUDGET AND FINANCE COMMITTEE
of the City Council - City of Bakersfield
Tuesday, December 7, 2021
12:00 p.m.
City Hall South
1501 Truxtun Avenue, Bakersfield, CA 93301
First Floor, Caucus Room
AGENDA
1.ROLL CALL
2.ADOPT FEBRUARY 23, 2021 AGENDA SUMMARY REPORTS
3.PUBLIC STATEMENTS
4.NEW BUSINESS
A.Long Range Fiscal Model Project Update – Huot/McKeegan
5.COMMITTEE COMMENTS
6.ADJOURNMENT
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Committee Members
Staff: Chris Huot Councilmember, Andrae Gonzales – Chair
Assistant City Manager Councilmember, Ken Weir
Councilmember, Eric Arias
REGULAR MEETING OF THE BUDGET AND FINANCE COMMITTEE
Tuesday, February 23 2021
12:00 p.m.
City Hall North – First Floor Conference Room A
1600 Truxtun Avenue, Bakersfield, CA 93301
AGENDA SUMMARY REPORT
The meeting was called to order at 12:00 p.m.
1.ROLL CALL
Committee members Present:Councilmember, Andrae Gonzales, Chair
Councilmember, Ken Weir
Councilmember, Eric Arias
City Staff Present: Christian Clegg, City Manager
Chris Huot, Assistant City Manager
Jacqui Kitchen, Assistant City Manager
Brianna Carrier, Administrative Analysts III
Greg Pronovost, Technology Services Director
Randy McKeegan, Finance Director
Nick Fidler, Public Works Director
Stuart Patteson, Assistant Public Works Director
Joshua Rudnick, Deputy City Attorney
Nina Carter, Homeless Services Principal
Misty Eaton, Community Development Principal Planner
Cecelia Griego, Economic Development Principal Planner
Chris Mesa, Police Officer
Additional Attendees Present: Members of the Public
2.ADOPT FEBRUARY 5, 2021 AGENDA SUMMARY REPORT
The Report was adopted as submitted.
3.PUBLIC STATEMENTS
Riddhi Patel provided comments regarding the pandemic and the community.
/s/ Chris Huot
DRAFT
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4.NEW BUSINESS
A.Discussion and Committee Recommendation Regarding Annual Audit Reports ending FY
2020 – McKeegan
Finance Director McKeegan provided a summarization of the following audit reports for
fiscal year 2020 included in the packet:
Comprehensive Annual Financial Report (CAFR);
Agreed Upon Conditions Report for fiscal year ended June 30, 2020;
Auditor Communication with Those Charged with Governance (SAS 114 Letter);
Independent Auditors Reports:
o Compliance with Contractual Requirements relative to the Bakersfield Sub-
regional Wastewater Management Plan;
o Appropriations Limit Worksheet (GANN Limit) of the City of Bakersfield;
o Mechanics Bank Area, Theater, Convention Center, Bakersfield Ice Sport
Center & Spectrum Amphitheater; and
Agreed Upon Conditions Report for Measure N/Public Safety and Vital Services
(PSVS) Measure
Finance Director McKeegan noted that there were two findings found in the internal
control of the Agreed Upon Conditions Report. He added that procedures had been put
in place to address the findings which included Supervisors reviewing the information for
new vendors to mitigate the risk of creating fictitious vendors and creating a procedure
manual for the new electronic timecard system to ensure they are approved accordingly.
The Committee unanimously approved a motion to present the annual audit reports to
the full City Council for acceptance.
B.Discussion and Committee Recommendation Regarding FY 2021-22 CDBG, HOME, ESG
Action Plan – Kitchen/Eaton/Carter
Assistant City Manager Kitchen introduced Community Development Principal Planner
Eaton who provided a PowerPoint presentation outlining the second year of annual
entitlements of the five-year 2020-2025 Consolidated Plan (Plan). These entitlements help to
improve the quality of life of low to moderate income neighborhoods, improve
infrastructure in the neighborhoods, and promote job opportunities for low income
individuals.
The Housing and Urban Development (HUD) Community Development Block Grant
Program (CDBG), HOME Investment Partnership (HOME), Emergency Shelter Grant (ESG),
and Housing Opportunities for Persons with AIDS (HOPWA) entitlements for fiscal year (FY)
2021-22 were not available at the time of the meeting; therefore, staff based the
proposed budget using last year’s entitlements. The total proposed budget for CDBG,
HOME, ESG, and HOPWA for FY 2021-22 is $6,435,432.
FY 2021-22 Proposed CDBG Budget:
The total resources available for FY 2021-22 are $3,870,192. This amount includes the CDBG
entitlement of $3,862,192 and project program income of $8,000. Staff proposed the total
resources be allocated as follows:
Total Administration – 20% Cap: $772,438
Long Term Obligations - $375,200
Public Services: $190,000. Services include Fair Housing Program Services and
Bakersfield Senior Center Support Services.
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Low-Mod Benefit: $2,532,554. Services include Home Access Grant Program, Curb,
Gutter, Sidewalk, and Reconstruction of several areas including: Union/Brundage
Area (Phase 6), Madison Area, Oleander Area, Union and East Truxtun Area, Benton
Area, McMurtrey Aquatic Center Improvements, Jefferson Park Improvements,
Bakersfield Senior Center building demolition, and Mercy House Brundage Lane
Navigation Center Art and Murals.
FY 2021-22 Home Investment Partnership (HOME) Budget:
Based on the previous year’s entitlement, the total resources available for FY 2021-22 is
$1,607,271, 10% of which was set aside for administrative cost. This amount includes the
HOME Entitlement of $1,527,271 and $80,000 of projected program income. In addition,
there is $1,809,720 of uncommitted HOME funds from the previous years.
Staff estimates that the total Program/Project Cost and Direct Delivery for FY 2021-22 is
$3,264,264. This Program/Project cost includes: $229,091 in HUD mandated Community
House Development Organization (CHDO) Set aside and $3,035,173 for New Construction.
FY 2021-22 Emergency Solutions Grant (ESG) Budget:
Based on the previous year’s entitlement, the total resources available for FY 2021-22 is
$326,368, 7.5% of which was set aside for administrative cost. Staff proposed the total
resources be allocated as follows:
Emergency Shelter: $301,890, Services include: Flood Ministries Street Outreach ($24,000),
Bakersfield Homeless Center – Shelter ($70,000) The Mission of Kern County ($70,000) and
Alliance Again Family Violence ($31,500). Homeless Prevention & Rehousing Project:
Bakersfield Homeless Center – Rapid Rehousing and Prevention ($106,390).
FY 2021-22 Housing Opportunities for Persons with AIDS (HOPWA) Budget:
Based on the previous year’s entitlement, the total resources available for FY 2021-22 is
$631,602, 3% of which is set aside for administrative costs. Staff proposes allocating
$612,654 to Kern County Public Health to administer the program.
Committee Chair Gonzales inquired about the process to determine which areas receive
funding for street improvements and if it was possible to supplement funding for ongoing
improvements in the Oleander area. Public Works Director Fidler stated data is gathered
to determine which neighborhoods have residential landscaping or utility issues that
conflict with the street standards. Staff then concentrates on areas with a higher number
of conflicts. He added that CDBG funding would continue to be used to complete street
improvements in that area. Assistant City Manager Kitchen noted that requests for funding
are closely monitored and recommendations take into consideration all the necessary
variables for street improvements.
Committee Chair Gonzales requested staff provide a comprehensive guide for HOME
Projects. Assistant City Manager Kitchen provided the Committee with a list containing a
map identifying all the affordable housing projects funded since 2015.
Committee member Arias inquired about the Down Payment Assistant Program.
Community Development Principal Planner Eaton responded that the City partnered with
the Ventura County Community Development who provided all the marketing material
including locating qualifying borrowers for FY 2020-21. Borrowers are provided a loan by
way of a grant to be used as down payment for a home purchase. It is a low interest rate
bearing grant with deferred payments.
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The Committee unanimously approved a motion to present the proposed Action Plan to
the full City Council for approval.
C. Discussion and Committee Recommendations Regarding FY 2021-22 CDBG CV-3 Funds –
Kitchen/Griego
Economic Development Principal Planner Griego provided a verbal summarization of the
memorandum included in the agenda packet regarding the supplemental Community
Development Block Grant (CDBG-CV) and Emergency Solutions Grant (ESG-CV) funding
made available through the US Department of Housing and Urban Development’s (HUD)
Recommended Cares Act Community Development Block Grant Funding due to the
Coronavirus (COVID-19) crisis. The entitlements are to be used to prevent, prepare for, and
respond to the impacts of COVID-19.
Committee member Arias inquired about the Bakersfield Senior Center (Center) facility
project. Principal Planner Griego responded that the Center had received a Small Business
Innovation Research (SBIR) program grant from the US Environmental Protection Agency
for environmental testing and some site plan costs. They also received a $25,000 grant to
fund the demolition of an inhabitable building destroyed by a fire.
The Committee unanimously approved a motion to incorporate the additional CDBG-VD
and ESG-CV funding into FY 2019-2020 Annual Action Plan (Plan) and present the
amended Plan to the full City Council for approval.
5. COMMITTEE COMMENTS
Committee Chair Gonzales expressed his appreciation for staff’s dedication and
work with all the programs discussed at the meeting.
6. ADJOURNMENT
The meeting adjourned at 12:49 p.m.
DRAFT
Documents Presented At
The Special Budget &
Finance Committee
December 7, 2021
Meeting
Long-Range Forecast & Fiscal Model
Budget & Finance Committee Presentation
Bob Leland, Special Advisor
Management Partners
November 29, 2021
2
About Management Partners
of California cities with more than 100,000 people
(53 of 59)
Served
90%
of service exclusively to local governments27+
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including generalists and subject-matter experts100+
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successfully completed in 42 states
Over
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projects
in Costa Mesa and San Jose, CA
and Cincinnati, OH
3
national
offices
Our Services
•Fiscal Planning & Budgeting
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•Executive Coaching
•Have prepared forecast models for 46 local agencies•Managed Stockton & San Bernardino bankruptcies
3
Long-Term Financial Planning is a Best Practice
•Why is regular long-term financial planning important?
To improve credibility and build trust with citizens and stakeholders
To provide early warning of adverse conditions and build the case for action
To develop a mix of strategies for a range of foreseeable outcomes
To improve budgeting accuracy and fiscal discipline
To identify long-term impacts of policy decisions and promote sustainable solutions
To meet rating agency expectations
•Management Partner’s fiscal model
Robust, flexible budgeting tool
Well-tested, focus is on California cities
No two models are alike, adapted to each city’s needs
Provides foundation for future budget strategies
City owns the model
•Easy -to-use dashboard with
control panel & charts •Forecast for 10 or 20 years•Historical data back to 2005•Extensive charting capabilities•Show alternate scenarios•Assumptions include:
COLAs
FTE growth
Recessions
Pension discount rate/return
Merit increases, savings from
employee turnover 4
Bakersfield Long-Range Forecast Model
011-
General
Fund
191-
TOT Fund
012-
Development
Services
014/019-
Measure N
(PSVS)
5
Major Forecast Issues
SALES TAXES
•Revenues in FY21
soared by $16M
each for City 1%
rate & Measure N,
compared to FY20
•Correcting for
some FY21
overpayments still
dramatically
improves City’s
long-term financial
condition
FISCAL CAPACITY
•PSVS tax and sales
tax performance
closes revenue
gap created by
the Great
Recession
•Significant
capacity now
exists to fund new
projects or
staffing/service
levels
RECESSIONS
•Pandemic
recovery has been
occurring much
faster than
originally
projected
•Forecast assumes
seven-year
economic cycle
with the next
recession
occurring in 2027
PENSIONS
•High CalPERS
return in FY21
will reduce
unfunded
liabilities by
$100M (20%)
•Even using
conservative
returns, pension
costs are
relatively stable
starting FY24
•Early pandemic forecast showed revenues flat or declining in FY21•By 3Q20, forecast showed pandemic impact not as great as first feared•4Q20 forecast recognized ongoing impact of significantly higher online sales
Measure N revenues based on where goods are delivered, while City 1% is based on location of sale
Measure N now raises more with its 1% rate than does the City 1% rate•2Q21 data shows marked rise for both taxes, based on stronger economy and local factors
Overpayments in FY21 reflected as adjustments in FY22•Assumes future pre-recession growth at 2.6%6
Significant Growth in Sales Tax
•FY00-08: Steady trend of growth
in revenue per capita pre-Great
Recession
•Steep plunge in FY09-10, then
some recovery, but per capita
generally flat FY14-18, so gap
widens compared to pre-
recession trend
•After FY18:
Without PSVS, per capita revenue
would begin to grow, but gap not
closed
With 1% PSVS tax, per capita
revenue jumps significantly,
exceeding pre-Great Recession
trend
7
Closing the Revenue Gap
Current fiscal capacity gives City
opportunity to restore, and
improve upon, prior service levels
•Since 1927, recessions have occurred on average every 6.6 years (7.7 years with last 8 recessions since 1960)•Forecast assumes 7-year cycle, with moderate recessions starting in 2027 and the next in 2034
8
Recession Impacts
•Shows revenue losses from Great Recession & pandemic
Great Recession’s revenue impact was prolonged•Initial loss from pandemic was higher than in FY08, but impact was much shorter than originally projected
•CalPERS approved 6.8% discount rate
(assumed rate of return) starting FY24
Continuing historical trend would hit 6% in
20 years
Past trend consistent with lower returns•CalPERS projects 6.2% returns over
next 20 years under current portfolio
FY21 return was well over historical
average
More investments in private equity and
leveraging through borrowing will be
required to achieve 6.8% target; means
higher risk and volatility•Forecast assumes 6.2% returns and
discount rate gradually declining to 6%
9
Pension: Historical Returns & Discount Rate
10.50%last 5 yrs
8.65%last 10 yrs
7.49%last 20 yrs
8.86%last 30 yrs
Average Returns
Max 86.895
Min -
Gap 86.89
35.67255
Retirement (mil.)
$0
$10
$20
$30
$40
$50
$60
$70
$80
$90
05 07 09 11 13 15 17 19 21 23 25 27 29 31 33 35 37 39
Trendline FY05-21 Trendline FY18-21 Forecast Budget1
1
Retirement (mil.)
40%
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28
LT Trend ST Trend Forecast Budget YTD YTD Trend
$0
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
$80,000,000
$90,000,000
05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
LT Trend ST Trend No Recession YTD
Trend
$0
$10
$20
$30
$40
$50
$60
$70
$80
$90
05 07 09 11 13 15 17 19 21 23 25 27 29 31 33 35 37 39
Trend FY05-20 Trend FY17-20 Forecast Budget YTD Trend
•Projections are volatile
Changing returns, demographics, actuarial
assumptions
•Nov 2021 includes the 21.3% return in FY21,
which will not affect rates until FY24
High return reduces City’s UAL from $504M in
FY21 to $404M in FY22, a drop of $100M (down
20%)10
Pension: Revised Forecast
April 2021
2020 CalPERS Valuation:
6.8% disc rate declining to 6%
over 20 years, 6.2% avg return
2019 CalPERS Valuation:
7% disc rate declining to 6%
over 20 years, 6.2% avg return
November 2021
Max 86.895
Min -
Gap 86.89
35.67255
Retirement (mil.)
$0
$10
$20
$30
$40
$50
$60
$70
$80
$90
05 07 09 11 13 15 17 19 21 23 25 27 29 31 33 35 37 39
Trendline FY05-21 Trendline FY18-21 Forecast BudgetMax86.895
Min -
Gap 86.89
35.67255
Retirement (mil.)
$0
$10
$20
$30
$40
$50
$60
$70
$80
$90
05 07 09 11 13 15 17 19 21 23 25 27 29 31 33 35 37 39
Trendline FY05-21 Trendline FY18-21 Forecast Budget
Max 86.895
Min -
Gap 86.89
35.67255
Retirement (mil.)
$0
$10
$20
$30
$40
$50
$60
$70
$80
$90
05 07 09 11 13 15 17 19 21 23 25 27 29 31 33 35 37 39
Trendline FY05-21 Trendline FY18-21 Forecast BudgetMax86.895
Min -
Gap 86.89
35.67255
Retirement (mil.)
$0
$10
$20
$30
$40
$50
$60
$70
$80
$90
05 07 09 11 13 15 17 19 21 23 25 27 29 31 33 35 37 39
Trendline FY05-21 Trendline FY18-21 Forecast Budget
11
Pension: Alternate Cost Scenarios
6.8% discount rate & 6.8%
avg return [CalPERS
actuarial assumptions]
6.8% discount rate & 6.2%
avg return
6.8% disc rate declining to
6% over 20 years & 6.2%
avg return [BASELINE]
6.8% disc rate declining to
6% over 20 years, with 5%
avg return next 9 years &
6% thereafter
10-Year Forecast
12
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FY21 Revenue Basis
Sales & Use Tax (mil.)
$0
$20
$40
$60
$80
$100
$120
$140
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FY21 Revenue Basis
Franchise Payments (mil.)
$0
$2
$4
$6
$8
$10
$12
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FY21 Revenue Basis
Property Tax (mil.)
$0
$20
$40
$60
$80
$100
$120
$140
05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
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13
10-Year General Fund Revenue Forecast
Excludes PSVS tax
FY22 Assessor values; thereafter, includes 2% inflator, ownership transfers and 1500 units/year growth
HdL 2Q21 forecast includes significant growth in FY21 & adjustments in FY22
Model assumes moderate recession in FY27
FY10-FY13 included gas/electric
surcharges that thereafter went
to fund 316 for roads
Cable adjusted
for accruals
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FY21 Revenue Basis
Interfund Charges (mil.)
$0
$5
$10
$15
$20
$25
$30
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FY21 Revenue Basis
Intergovernmental (mil.)
$0
$2
$4
$6
$8
$10
$12
$14
$16
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14
10-Year General Fund Revenue Forecast
FY20 & FY21 include impact of reimbursements related to one-time federal aid
Varies based on receipt of grants
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FY21 Revenue Basis
Business License Tax (mil.)
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
$3.5
$4.0
$4.5
$5.0
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FY21 Revenue Basis
All Other Revenue (mil.)
$0
$5
$10
$15
$20
$25
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FY21 Revenue Basis
Retirement (mil.)
$0
$10
$20
$30
$40
$50
$60
$70
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FY21 Revenue Basis
Health (mil.)
$0
$2
$4
$6
$8
$10
$12
$14
$16
$18
05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
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FY21 Revenue Basis
Salaries & Benefits (mil.)
$0
$20
$40
$60
$80
$100
$120
$140
$160
05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
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15
10-Year General Fund Expenditure Forecast
Based on CalPERS Pension Outlook (2020 valuation) with PEPRA transition over 15 years & 6.2% avg ROR; assumes discount rate decline from 6.8% to 6% over 20 years
Assumes 2% COLAs, no FTE growth; starting FY22 assumes 3% vacancy rate
Historically under budget; assumes 3% growth along long-term trend
Includes part-time, overtime, vacancy savings; excludes health & retirement
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FY21 Revenue Basis
Total Personnel (mil.)
$0
$50
$100
$150
$200
$250
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Total personnel costs consistent with both short and long-term trends
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FY21 Revenue Basis
Capital/Transfers Out (mil.)
($15)
($10)
($5)
$0
$5
$10
$15
$20
$25
05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
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FY21 Revenue Basis
Internal Service Charges (mil.)
($5)
$0
$5
$10
$15
$20
$25
$30
05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
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FY21 Revenue Basis
Other Services/Supplies (mil.)
$0
$5
$10
$15
$20
$25
$30
$35
$40
$45
05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
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16
10-Year General Fund Expenditure Forecast
Consistent with long-term trend except for added vehicle replacement costs in FY21
FY22 per adopted budget, then 2.25% growth; historically well below adjusted budget (which includes unspent amounts carried over from prior year)
Volatile historically, assumes $3M ongoing
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FY21 Revenue Basis
Total Revenue (mil.)
$0
$50
$100
$150
$200
$250
$300
$350
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17
10-Year Forecast Summary-General Fund
•FY05-14: unassigned balance met reserve goal, cash basis reserve provided extra margin•FY15-21: unassigned balance below goal; including cash basis reserve, goal was met•FY22-24: balance is stable, meets goal•FY25 & after: unassigned balance over reserve goal represents new fiscal capacity
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FY21 Revenue Basis
Total Expenditures (mil.)
$0
$50
$100
$150
$200
$250
$300
$350
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FY21 Revenue Basis
Total Revenues (mil.)
($40)
($20)
$0
$20
$40
$60
$80
$100
$120
05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
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18
10-Year Forecast Summary-PSVS Fund
•1% PSVS sales tax approved in 2018, spending has ramped up in recent years•Major assumptions starting FY23:
10 FTE added annually (50% Safety/50% Misc)
Capital outlay $2M @3% growth
Capital project/transfers $20M @3% growth•Under projected spending levels, fiscal capacity continues to grow
Potential to add staff or fund projects
HdL 2Q21 forecast includes significant growth in FY21 & adjustments in FY2
Model assumes moderate recession in FY27
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FY21 Revenue Basis
Total Expenditures (mil.)
$0
$20
$40
$60
$80
$100
$120
05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
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FY21 Revenue Basis
Total Revenues (mil.)
$0
$5
$10
$15
$20
$25
$30
$35
$40
$45
05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
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10-Year Forecast Summary-TOT Fund
•Charts reflect major impact of pandemic in FY20 & FY21
Lower TOT & Convention Center revenues, closure of Center in late FY20 & FY21•Assumes TOT recovery by FY23, then follows long-term growth trend•Fiscal capacity of the fund grows steadily with payoff of Arena COPS in FY22
Potential to fund new debt or pay-go projects
Spike in FY22 is budgeted $7.5M transfer in from ARPA
Cntl-a Goto Dashboard
Cntl-t Goto Trend
FY21 Revenue Basis
Total Expenditures (mil.)
$0
$5
$10
$15
$20
$25
$30
$35
$40
$45
05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
Trendline FY05-21 Trendline FY18-21 Forecast Budget
20
Major Areas of Forecast Volatility
Vacancy Savings
Cost Allocation Plan
Use of ARPA Funds
Economy/Pandemic
Sales Tax Revenue
Pension Costs
TOT Revenue
Fees/Other Revenue
Property Tax Revenue
COLAs/Benefits
Staffing Levels
Capital Spending
← Low Control High Control →
← Low Control High Control →
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21
GF Sensitivity to Changes in Revenue Performance
100% of Baseline Forecast for
Property & Sales Tax Revenue
99% of Baseline Forecast for
Property & Sales Tax Revenue
98% of Baseline Forecast for
Property & Sales Tax Revenue
97% of Baseline Forecast for
Property & Sales Tax Revenue
22
PSVS Sensitivity to Changes in Revenue Performance
100% of Baseline Forecast
for Sales Tax Revenue
98% of Baseline Forecast
for Sales Tax Revenue
97% of Baseline Forecast
for Sales Tax Revenue
99% of Baseline Forecast
for Sales Tax Revenue
Contact Information
Bob Leland
Senior Advisor, Management Partners
rleland@managementpartners.com
530-219-5812