6A - Public hearing and recommendations to City Council regarding 2003 Parks and Recreation OperatinDO NOT REMOVE -
PRAB File Mater~al
CITY OF BOULDER
~ PARKS AND RECREATION ADVISORY BOARD AGENDA ITEM
MEETING DATE: June 24, 2002
(Agenda Item Preparation Date: June 19, 2002)
AGENDA TITLE: Public Hearing and Recommendation to City Council regarding
2003 Parks and Recreation Operating Budget
REQUESTING DEPARTMENT:
Jan Geden, CPRP, Director of Parks and Recreation
Julya Bridgewater, Administrative Services Division Director
Chuck McElwain, Administrative Analyst
FISCAL IMPACT: The 2003 operating budget total is 519,199,030.
PL'RPO5E:
The purpose of this memorandum ts to present the Parks and Recreation Department's 2003
`~ operaung budget to PRAB for constderation and recommendaUOn to Crty Council
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BACKGROUND:
In May, the Board approved the Caprtal Improvement Program (CIP) for the department The
operatmg budget and the CIP budget make up the total department budget The 2003 operatmg
budget is the second year of a two-year budget As stated by City Manager Ron Secnst, "the
mtent of the two yeaz budget is to sunplify the overall budget process for the govenung body and
pubhc by focusu~g on the `Big Picture" and by emphas~zmg a multryear strategy and financ~al
plan for each fund "
The department's operatmg budget is accounted for ui six funds
• General Fund
• Lottery Fund
• Recreation Activrty Fund
• 25 Sales Tax Fund
• Permanent Parks and Recreation Fund
• 25 Sales Tax Bond Proceeds Fund
The Department is designated as fund manager for all of these funds except the General Fund
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AGENDA ITEM # VI-A ; PAGE 1
The operattng budget pays for the day-to-day acttv~ues of the department The budeet ~s
allocated over five divisions
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• Adnumstrauon
• Parks Plannmg and Construction w
• Cuy Parks
• Recreauon
• Env~ronmental Resources
The Parks and Recreatzon 2003 Operating Budget by D~ti~sion is shown on the table m
Attachment A This table details the operatmg budget by ma~or categones for each division witlvn
the department Personnel espenditures account for 56% of the operatmg budget Standard
personnel are 42% of the operatuig budget, whde non-standard personnel (seasonal and part-tune
staf~ expenditures are l4% of the operatuig budget The remauung 44% of the operatmg budget
is for non-personnel expend~tures This funds matertals and suppl~es, tleet serv~ces, debt service,
parks mamtenance and operatuig eqmpment (e g, mowers, golf carts, reservo~r boats, etc ),
technology and busmess systems, and other operatmg related expend~tures The pie chart, 2003
Operating Budget by Mu~or Category, (Attachment B) shows these ma~or categones of
expendrture
The pie chart on 2003 Operating Budget by Drviszon (Attachment C) shows each drvision's
operatu~g budeets as a percentage ofthe departmenYs total operatmg budget The Recreation
Division mcludes the recreat~on centers and the~r related programs, (e g, aquatics, dance, pottery,
fitness, etc ), athletics programs, and EXPAND Gty Parks mcludes mamtenance of c~ty parks,
reservo~r operations, and mamtenance and operat~on of the golf course Admu~istration mcludes ~{
finance and budget, busmess systems, Board and staff support, program registration, public ""~
relarions and personnel serv~ces for the ciepartment. Envu~onmental Resources is a new division
that assists the whole department and ensures our envu~onmental practtces are contmually
evolvmg to be better stewards of our lands and provide for long term sustainabilrty The Parks
Planm~tg and Construction operatmg budget is for the depaRmenYs non-CIP caprtal costs These
are capital refurbishment pro~ects under $50,000, this distmction ~s set by City standards
The p~e chart, 2003 Revenz~e Budget by Type (Attachment D) shows department revenues by the
source of the revenue Revenues fund both the operatmg and CIP budget The bar chart 2002-
2003 Rwenue Comparzson (Attachment E) shows the changes m revenues from 2002 to 2003
Sales tax revenue is decreased by $621,852 Recreation user fees are mcreased by $994,81 l, due
prunarily to the reopenmg of the North Boulder Recrention Center
ANALYSIS:
The ma~or ~ssue encountered u~ the department's 2003 operatmg budget is declmmg revenues
While we are pro~ectmg an overall mcrease m revenues of $267,528 between 2002 and 2003, net
2003 revenues have been decreased by $1,013,635 from pro~ections used to develop the ongmal
2002-2003 budget subcrussion
The decrease comes prunanly from a$913,163 reduct~on m sales tax collecuons ui the 25 Sales
Tax Fund 2003 sales tax collecuons have been revised downward from $6,539,404 to
$5,626242 In the ongmal''003 operatmg budget, sales tax revenues were pro~ected to mcrease ~"
$291,310 over the 2002 origmal budget amount
AGENDA ITEM # VI-A , PAGE 2
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There is also a$99,473 reduction ui development fees offset by an $67,166 mcrease ui property
taxes m the Permanent Parks and Recreation Fund.
In May 2002, staff took the CIP budget to the Board with the recommended pohcy duection oF
mamtammg existuig service standards and `takmg care of what we have' vs. buildmg new pazks
and facilrties m an envuonment of shruilcmg revenues The Board approved that poLcy directron
Therefore, reduchons made as a result of the revenue shortfalls were made against capital
pro~ects, reflectmg the policy dvection to mamtaui the existmg parks and recreat~on system and to
delay addrtional development of new parks and recreation facilities
Operatmg budgets are developed m accordance wrth Budget guideluies and wrthui budget targets.
The City Manager sets the guidelutes for the departments to use for operatmg budget
development
PUBLIC COMMENT AND PROCESS:
Ttus item is betng heard at tlvs pubhc meetuig,
advertised m the Daily Camera)
as well as two Gty Council public meetuigs (all
STAFF RECOMMENDATION:
Staff subnutted the department budget to the Budget Office per City Manager budget guideluies
ATTACHMENTS:
Attachment A 2003 Operatmg Budget By Drvision (Table)
Attachment B 2003 Operatmg Budget By Ma~or Category (Chart)
Attachment C 2003 Operatmg Budget By Drvision (Chart)
Attachment D 2003 Revenue Budget By Type (Chart)
Attachment E 2002-2003 Revenue Comparison (Chart)
AGENDA ITEM # VI-A ; PAGE 3
ATTACHMENT A
City of Boulder
'~ Parks and Recreation Department
~ 2003 Operatina Budaet Bv Division
Standard Non-Standard
Personnel Personnel Non-Personnel Total
Administration
Administration 388,874 7,817 68,987 465,679
Support Services 454,049 - 117,585 571,634
Computer Support - - 147,827 147,827
Registration 183,256 - 73,480 256,736
Community Relations 206,991 - 95,571 302,562
Operating Transfers - - 195,946 195,946
1,233,170 7,817 699,396 1,940,383
Parks Plannina & Construction
Administration 313,029 - 100,873 413,902
Long Range Plannmg - - 10,351 10,351
Debt Service - - 2,750,839 2,750,839
Capital-Non CIP 218,449 - 619,533 837,982
531,478 - 3,481,596 4,013,074
Citv Parks
Administration 99,703 - 32,066 131,769
City Parks 1,762,102 196,043 1,145,944 3,104,089
Forestry 276,030 40,630 268,527 585,186
Sports Turf 343,314 56,622 444,874 844,810
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Golf Course Operations 319,555 59,904 276,479 655,938
"'r Reservoir 170,525 224,666 178,415 573,606
2,971,229 577,865 2,346,304 5,895,398
Recreation
Administration 124,034 - 21,372 145,406
Theraputics 350,755 58,024 52,194 460,973
North Boulder Recreation Center 796,487 507,517 451,983 1,755,986
East Boulder Commurnty Center 605,471 109,021 504,253 1,218,746
South Boulder Aecreation Center 595,626 1,022,073 469,082 2,086,781
Athletics 404,208 286,387 214,196 904,791
Youth R Other Programs 169,676 98,471 56,972 325,119
3,046,257 2,081,491 1,770,052 6,897,801
Environmental Resources
Environmental Resources 231,635 29,276 191,463 452,374
GRAND TOTAL 8,013,769 2,696,449 8,488,812 19,199,030
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AGENDA ITEM# VI-A; PAGE 4
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ATTACHMENT B
City of Boulder
Parks and Recreation Department
Maior Obiect
Standard Personnel
Non-Standard Personnel
Non-Personnel
GRAND TOTAL
Amount
2003 Opearting Budget By Major Category
Standard
Personnel
42%
8,013,769
2,696,449
8,488,812
19.199,C30
Non-
Personnel
44%
AGENDA ITEM# VI-A ; PAGE 5
Non-Standard
Personnel
14%
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ATTACHMENT C
City of Boulder
Parks and Recreation Department
2003 Operating Budget By Division
Environmental
n__-....---
Division
Administration
Parks Planning & Construction
City Parks
Recreation
Environmental Resources
GRAND TOTAL
Amount
1,940,383
4,013,074
5,895,398
6,897,801
452,374
19,199,030
Recreation
36%
Parks Planning
& Construction
21%
Administration
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AGENDA ITEM# VI-A; PAGE 6
City Parks
31%
Cit' ` Boulder
Parks and Re~reation Department
City of Boulder
Parks and Recreation Department
2003 Revenue Budget By Type
Tvne Amount
Lottery Proceeds 456,664
Sales Tax 5,626,242
Interest/Other 213,450
Golf Course User Fees 1,557,227
Reservoir User Fees 629,789
Recreation User Fees 4,978,895
Property Tax 1,320,355
Development Fees 150,527
Golf Expansion Fees 140,000
General Fund 6,076,838
GRAND TOTAL 21,149,987
Lottery Proceeds
2.16%
Golf Expansion
Fees
0.66%
Interest/Other
1.01 %
ATT. MENT D
Golf Course User
Fees
7.36%
AGENDA ITEM# VI-A; PAGE 7
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City of Boulder
Parks and Recreation Department
2003-2003 Revenue Comparison
General Fund
Sales Tax
Recreation User Fees
Golf Course User Fees
Reservoir User Fees
Property Tax
Golf Expansion Fees
Development Fees
Lottery Proceeds
Grants/InteresUOther
GRAND TOTAL
2002 2003 % Chanqe
6,046,507 6,076,838 0.50%
6,248,094 5,626,242 -9.95%
3,984,084 4,978,895 24.97%
1,492,483 1,557,227 4.34%
611,149 629,789 3.05%
1,216,688 1,320,355 8.52%
224,000 140,000 -37.50%
250,000 150,527 -39.79%
564,000 456,664 -19.03%
245,454 213,450 -13.04%
20,882,459 21,149,987 1.28%
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ATTACHMENT E
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^ 2003
AGENDA ITEM# VI-A; PAGE 8