Idea Transcript
State College Borough
Annual Budget Fiscal Year 2012
Presented: November 14, 2011 Adopted: December 19, 2011 243 South Allen Street State College, PA 16801 (814) 234-7100 www.statecollegepa.us
Manager’s Letter to Council
Manager’s Letter to Council As required by Section 904 of the State College Borough Charter, I am transmitting herewith the proposed 2012 Budget, which maintains tax rates at their current levies, provides adequate funding for necessary capital improvements and preserves the municipal services of the Borough at current levels. The General Fund Budget is balanced with revenues of $20,258,646, an allocation of $742,782 from fund balance, and expenditures of $21,001,428. Total expenditures after adjustments for interfund transfers are $37,503,619. As required by the Borough’s Financial Reserves Policy, twelve percent (12%) fund balance is reserved and will be used to offset the various income fluctuations and meet the on-going expense requirements of the Borough. All remaining fund balance available on December 31, 2011 and not designated for other purposes in this Budget will be transferred to the Capital Projects Fund in accordance with the policy. I would like to note that 2012 marks the fourth consecutive year in which Real Estate Taxes have not increased, which is an accomplishment that everyone in the Borough enterprise can share in celebrating. In particular, I want to commend our Borough Council, citizen volunteers, staff and regional partners for all the energy, creativity and resiliency that have been put forth during these most challenging financial times. And, although I continue to remain concerned about the long-term financial sustainability of the Borough because of our taxing structure and flat revenue growth, I have little concern about our collective dedication and discipline to navigating through these times in a healthy and constructive fashion. In his research, author Jim Collins notes that great organizations are built in these four basic stages:
Stage 1: Stage 2: Stage 3: Stage 4:
Disciplined People Disciplined Thought Disciplined Action Building Greatness to Last
As we bring forth this year’s financial and operating plan for discussion, I feel confident in stating that our work in Strategic Planning, Financial Forecasting, Long-Range Planning and Intergovernmental Cooperation has helped us on our path to greatness. I look forward to continuing along that path with the many other talented, dedicated and disciplined people of State College Borough.
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How to Use This Budget Document
How to Use This Budget Document We’ve made every effort to make this budget document as easy as possible to navigate and understand; however, we realize just how difficult it can be to find what you are looking for in such a complex document.
Organization of the Budget State College Borough’s Annual Budget is made up of four separate documents: The 2012 Annual Budget (this book), the 2012-2016 Capital Improvement Plan, the 2012-2016 Five-Year Financial Forecast, and the 2009-2014 Strategic Plan. This Annual Budget document is divided into eight sections:
Key Tools Total Expenditures .......................... 7 Borough Organization Chart ........... 8 Mission, Values, and Priorities ........ 9 Community Profile ........................ 10 Service Statistics ........................... 12 Budget Timeline ............................ 47 Debt Limit ..................................... 55 2012 Debt Service ......................... 55 Major Capital Projects................... 63 Five-Year Forecast ......................... 50 General Fund Summary ................ 71 Detail on Receipts ......................... 75 General Fund Details.............. 67-158 Other Fund Details ............... 157-198
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Manager’s Budget Overview—This section contains the Borough Manager’s Letter and Budget Message, a Borough-wide Organization Chart, Mission, Values, and Strategic Priorities, a Community Profile of State College Borough, the Budget Highlights, Net Cost of Selected Services, Schedule of Billing Rates and the 2012 Budget Calendar (Pages 7 to 18).
Fiscal Year 2012 Annual Budget
Policies & Processes— This section contains a discussion of our financial policies and budgetary processes (Pages 19 to 44).
Long-Range Planning—This section contains a timeline for the 2013 Budget Review Process, a summary of the Borough’s Strategic Plan goals, and an executive summary of the Five-Year Financial Forecast (Pages 45 to 52).
Debt Management—This section contains a discussion of the Pennsylvania Local Government Unit Debt Act and a summary of borrowings (Pages 53 to 58).
Capital Improvement—This section provides a summary of expected capital expenditures in 2012 based on the 2012-2016 Capital Improvement Plan (Pages 59 to 68).
General Fund—This section contains a summary of the fund, detail on receipts, and details on departmental budgets (Pages 69 to 158).
Other Funds—This section provides details on all other funds including: Bellaire Court, Bus Terminal, Parking, Compost Operations, Sanitary Sewer, Refuse Collection, Redevelopment Authority, HOME/CDBG, Fleet Services, Highway Aid and Centre Tax Agency (Pages 159 to 198).
Table of Contents A comprehensive table of contents is provided on Page 3 to help the reader locate information in this document. Each section also has an additional, more detailed, table of contents.
Appendix This section contains the 2012 Fee Schedule, 2012 Pay Plan and Record of Budget Review (Pages 199 to 230).
Contents
Contents MANAGER’S LETTER TO COUNCIL ...........................1
KEY TOOLS ..............................................................2
BUDGET SUMMARY ..................................................71 REVENUES BY CATEGORY ...........................................72 EXPENDITURES BY CATEGORY......................................73 EXPENDITURES BY DEPARTMENT .................................74
CONTENTS ..............................................................3
DETAIL ON RECEIPTS ............................................ 75
MANAGER’S BUDGET SUMMARY............................7
FINANCE ............................................................. 100
INTRODUCTION ..........................................................7 TOTAL EXPENDITURES .................................................7 ORGANIZATIONAL CHART.............................................8 MISSION VALUES AND STRATEGIC PRIORITIES ..................9 COMMUNITY PROFILE ...............................................10 2010 SERVICE STATISTICS..........................................12 BUDGET HIGHLIGHTS ................................................13 2011 SCHEDULE OF BILLING RATES .............................16 2012 BUDGET REVIEW CALENDAR ..............................17
TAX COLLECTION ................................................ 104
HOW TO USE THIS BUDGET DOCUMENT .................2
FINANCIAL POLICIES ..............................................21 FINANCIAL RESERVES ................................................21 DEBT MANAGEMENT ................................................21 PURCHASING ...........................................................23 INVESTMENTS ..........................................................31 CAPITALIZATION AND DEPRECIATION ............................35 BUDGETARY PROCESSES AND PLANNING .............42 BUDGET ADOPTION PROCESS .....................................42 MANAGING THE BUDGET ...........................................42 AMENDING THE BUDGET ...........................................42 FINANCIAL PLANNING PROCESS ...................................42 BUDGET STRUCTURE AND METHODOLOGY ....................43
INFORMATION TECHNOLOGY ............................. 108 POLICE ................................................................ 112 PARKING ENFORCEMENT ................................... 124 PLANNING & ZONING ......................................... 128 ORDINANCE ENFORCEMENT & PUBLIC HEALTH .. 133 PUBLIC WORKS ................................................... 138 DEBT SERVICE ..................................................... 148 REGIONAL PROGRAMS ....................................... 150 MISCELLANEOUS ................................................ 154 OTHER FUNDS OVERVIEW .................................. 161 BUS TERMINAL ................................................... 162 BELLAIRE COURT ................................................ 164 PARKING FUND .................................................. 167 COMPOST OPERATIONS FUND ........................... 171 SANITARY SEWER FUND ..................................... 174
LONG RANGE PLANNING ......................................47
REFUSE COLLECTION FUND ................................. 178
2013 BUDGET PLANNER ...........................................47 STRATEGIC PLAN ......................................................47 FIVE-YEAR FORECAST ................................................50
REDEVELOPMENT AUTHORITY ........................... 182
DEBT MANAGEMENT ............................................55 DEBT LIMIT .............................................................55 SUMMARY OF BORROWING ........................................56 2012 DEBT SERVICE .................................................57 DEBT SERVICE SCHEDULE ...........................................58 CAPITAL IMPROVEMENTS PROGRAM ...................61
CDBG & HOME ................................................... 186 FLEET SERVICES .................................................. 190 HIGHWAY AID FUND .......................................... 193 CENTRE TAX AGENCY .......................................... 196 APPENDIX A ....................................................... 200 APPENDIX B ........................................................ 213 APPENDIX C ........................................................ 215
GENERAL FUND OVERVIEW ..................................71
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Fiscal Year 2012 Annual Budget
Manager’s Budget Summary MANAGER’S BUDGET SUMMARY........................................................................................................................... 7 INTRODUCTION ..............................................................................................................................................................7 TOTAL EXPENDITURES .....................................................................................................................................................7 ORGANIZATIONAL CHART.................................................................................................................................................8 MISSION VALUES AND STRATEGIC PRIORITIES ......................................................................................................................9 COMMUNITY PROFILE ...................................................................................................................................................10 2010 SERVICE STATISTICS..............................................................................................................................................12 BUDGET HIGHLIGHTS ....................................................................................................................................................13 2011 SCHEDULE OF BILLING RATES .................................................................................................................................16 2012 BUDGET REVIEW CALENDAR ..................................................................................................................................17
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Fiscal Year 2012 Annual Budget
Manager’s Budget Summary Introduction
Manager’s Budget Summary Introduction The 2012 Annual Budget, adopted on December 19, 2011, is a numerical reflection of State College Borough’s goals and objectives for 2012. The funding put forth in this Budget is sufficient to meet the challenges, take advantage of the opportunities the Borough identified in the 2009-2014 Strategic Plan and provide for implementation of necessary capital improvements as enumerated in the 2012-2016 Capital Improvement Plan.
Total Expenditures The 2012 Budget maintains tax rates at their current levies, provides adequate funding for needed and necessary capital improvements and preserves the quality of municipal services of the Borough. The General Fund Budget is balanced with revenues of $20,258,646, an allocation of $742,782 from unreserved fund balance and expenditures of $21,001,428. Total expenditures for the Borough after adjustments for interfund transfers are $37,503,619. Table 1: Actual & Projected Total Expenditures, All Funds (2009-2012)
General Fund Less: Interfund Transfers Less: Public Works Labor allocation Capital Projects Fund Bus Terminal Bellaire Court Parking Fund Compost Operations Fund Sanitary Sewer Fund Refuse Collection Fund Redevelopment Authority HOME Investment Community Development Block Grant Highway Aid Fund
ACTUAL 2009
ACTUAL 2010
BUDGET 2011
BUDGET 2012
17,234,519 (1,363,965) (38,400) 1,000,718 21,290 63,727 2,362,416 322,184 4,948,757 3,076,624 2,844 564,846 1,144,574 726,544
20,009,843 (1,091,199) (1,302,691) 985,119 23,146 126,695 3,180,725 307,940 5,293,252 3,096,333 21,652 516,798 927,717 525,561
20,636,715 (751,949) (1,356,079) 3,285,110 33,829 96,941 2,755,752 255,446 5,645,523 2,922,220 57,862 637,864 644,413 617,803
21,001,428 (1,041,085) (1,340,000) 3,205,195 32,969 94,076 3,169,205 421,681 6,158,839 3,779,330 48,418 430,000 785,233 758,330
TOTAL EXPENDITURES $ 30,066,678 $ 32,620,891 $ 35,481,450 $ 37,503,619
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Manager’s Budget Summary Organizational Chart
Organizational Chart
Voters
Mayor
Council
Appointed Authorities, Boards, Commissions & Committees
Borough Manager
Assistant Borough Secretary
Planning & Community Development
Parking
Human Resources
Public Works
Police
Financial Services
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Fiscal Year 2012 Annual Budget
Administrative Service
Information Technology
Purchasing Director/Risk Manager
Manager’s Budget Summary Mission Values and Strategic Priorities
Mission Values and Strategic Priorities Mission Statement State College Borough’s mission is to enhance the quality of life by fostering a safe, vibrant, diverse and sustainable community.
Core Values Our core values provide the foundation for the organization. They are the basis for all our decisions and actions. These are our guiding principles that affect the manner in which programs are defined, resources are allocated, and actions are taken on a day-to-day basis.
Our Core Values Are: Integrity Transparency Honesty Responsibility
Innovation Customer Service Accountability Diversity
Strategic Priorities
Maintain safe, stable, attractive neighborhoods o Continue efforts to support and enhance neighborhood programming, including working with existing neighborhood groups and organizations o Expand housing initiatives that encourage and foster home ownership Improve operational support systems to enhance productivity o Develop strategies to ensure sustainability of operations o Increase diversity of staff communication with key stakeholders Partner with local, regional and state entities to expand cooperative opportunities o Develop and implement mutually beneficial initiatives with Penn State University o Explore revenue enhancing and cost saving opportunities with other municipalities Expand housing opportunities o Develop initiatives and provide incentives for development of housing in downtown areas o Analyze demand for student housing, identify areas of growth, and select specific areas for continued development Continue to improve public spaces and community infrastructure o Implement key recommendations from the Neighborhood Sustainability Report o Maintain and enhance public transportation, parking, and make selected Public Works and downtown streetscape improvements Foster commercial revitalization o Develop revitalization initiatives in the downtown area and within the shopping centers on Hamilton Avenue, Westerly Parkway and South Atherton Street
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Manager’s Budget Summary Community Profile
Community Profile
Figure 1: Population of State College Borough (1940-2010)
Geography State College Borough is one of six municipalities located in the Centre Region of Centre County, Pennsylvania.
33,778
Total Square Miles .............. 4.56 Person per Square Mile .... 9,224
36,130
42,034
38,981
38,420
1990
2000
22,409
17,227 12,918
Demographics 1940
1950
1960
1970
1980
2010
Population 2000 38,420 20,011 18,409
Figure 2: Population by Age Cohort (1990-2010)
2010 42,034 22,698 19,336
18,000 16,000
14,000 Households
Total Population Males Females
1990 38,923 21,033 17,890
Median Age (years): 21.5
Households Total Family Non-family Single Person
12,000
4,034
4,323
2,998
10,000
8,000 6,000
7,379
8,721
9,541
3,559
3,303
3,069
4,000
1990 10,938 3,559 7,379 2,998
2000 12,024 3,303 8,721 4,034
2,000
2010 12,610 3,069 9,541 4,323
0 1990 2000 Family Non-family
2010 Single Person
Figure 3: Borough of State College Households (1990-2010)
Median Household Income (2005-2009): $20,810
30,000
Education
Population
25,000 20,000 15,000
Students in State College Borough have the option to 10,000 5,000 attend public school in the State College Area School 0 District, including four charter schools. In Newsweek Age Cohort magazine’s annual rankings, State College Area High 1990 2000 2010 School was listed as one of the best in the country based on the number of Advanced Placement tests given by enrollment and 63% of State College Area Seniors graduated with a 3.5 GPA or higher. State College Borough residents can take advantage of post-secondary education and technical training opportunities through coursework at the Pennsylvania State University, the State College Area School District Career and Technical Center, and the South Hills School of Business and Technology. The main Percentage of Persons, Age 25+ with a Degree campus of the Pennsylvania State University is located High school graduates 93.7% partially within State College Borough boundaries and has a Bachelor's degree or higher 63.8% significant impact on Borough activities.
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Fiscal Year 2012 Annual Budget
Manager’s Budget Summary Community Profile
Employment The majority of Borough residents either work for or attend Pennsylvania State University (75% of Borough residents are students). Other major employers include the local school district, Mount Nittany Medical Center, government agencies, Glenn O. Hawbaker Inc. and Wal-Mart Associates, Inc. Unemployment rates are low compared to other areas in Pennsylvania, but have steadily risen over the last decade.
19,000 18,500 18,000 17,500 17,000 16,500 16,000 15,500 15,000 14,500 14,000
7 6 5 4
3 2 1
Overall Quality of Life 2010 – 88% rated excellent/good 2009 – 85% rated excellent/good 2007 – 79% rated excellent/good State College as a Place to Live
Unemployment Rate (%)
Workforce (Number of Persons)
Figure 4: State College Borough Employment (1990-2010)
National Citizen Survey Results
2010 – 89% rated excellent/good 2009 – 87% rated excellent/good 2007 – 83% rated excellent/good State College as a Place to Work 2010 – 62% rated excellent/good 2009 – 68% rated excellent/good 2007 – 59% rated excellent/good
0 1990
Employed
1995
2000
Unemployed
2005
2010
Unemployment Rate
Government
Community Profile In 1973, the residents of State College adopted a Home Rule Charter, which provides for a Council-Manager form of government. Under the charter, there is a seven member Council, elected at large, for 4-year, overlapping terms. The Mayor is also elected at large for a 4-year term. The day-to-day operation of the Borough is the responsibility of a professional local government manager, appointed by Council. State College Borough cooperates with five other regional municipalities in the Centre Region Council of Governments: College, Ferguson, Harris, Halfmoon and Patton Townships. Figure 5: Centre Region Map
The Borough also engages with and provides services for a number of other municipalities throughout Centre County.
Services Provided by State College Borough 2010 – 82% rated excellent/good 2009 – 83% rated excellent/good 2007 – 76% rated excellent/good The Value of Services for the Taxes Paid to State College 2010 – 59% rated excellent/good 2009 – 68% rated excellent/good 2007 – 49% rated excellent/good Availability of Affordable Quality Housing 2010 – 36% rated excellent/good 2009 – 31% rated excellent/good 2007 – 26% rated excellent/good Safety from Violent Crime (e.g. rape, assault) 2010 – 84% rated very/somewhat 2009 – 87% rated very/somewhat 2007 – 67% rated very/somewhat
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Manager’s Budget Summary 2010 Service Statistics
2010 Service Statistics Police
Housing
Police Officers .................................................. 62
Funding For New and Rehabilitated LowModerate Income Housing per Capita ..... $88.28
Response Time to Top Priority Calls ........... 6 min DUI Arrests per 1,000 Pop .............................. 7.2 Violent Crimes per 1,000 Pop ............................ 1 Property Crimes per 1,000 Pop ................... 16.30
Parks & Recreation
Number of Households Receiving Public Financial Assistance to Purchase Homes ........... 7 Number of Housing Units Constructed, Converted or Rehabilitated ............................. 36
Number of Borough Parks................................ 13
Permits Issued per FTE................................ 161.5
Acreage of Borough Parks .............................. 115
Ordinance Enforcement
Number of Regional Parks ............................... 52
Average Number of Days from Case Initiation to Voluntary Compliance:
Acreage of Regional Parks.............................. 988
Refuse Tons of Waste Collected ............................. 3,002
Housing ....................................................... 2 Zoning ........................................................ 42 Nuisance ...................................................... 6
Tons of Waste per Account ........................... 0.81 Refuse O&M Expenditures per Ton .......... $45.84 Tons of Recyclable Collected ...................... 2,357 Recycling O&M Expenditures per Ton ...... $78.49
Street Maintenance Streets/Miles Maintained: ............................. 149 % Paved Lane Miles in Satisfactory of Better Condition:...................................................... 80%
Average Number of Days from Case Initiation to Voluntary Compliance: Housing ....................................................... 4 Zoning ........................................................ 70 Nuisance ...................................................... 4 Average Number of Day from First Complaint Report to Investigation ................................... 1.7
Parking
Tree Maintenance
On-Street & Surface Lot Parking Spaces ........ 761
Average Number of Trees Planted ................. 143 Average Number of Trees Removed ............. 112 Tree Canopy Cover ........................................ 43%
Garage Parking Spaces................................. 1300
Planning Average Days, Application to Permit Issuance: Residential........................................................ 10 Commercial ...................................................... 30
Average Daily Occupancy of All Garages ... 47.6% Average Monthly Cars Parked (Garages) .. 43,564
Information Technology % of Application Problems Corrected within 24 hours .......................................................... 93.9% State Electronics Challenge Silver Award Winner
Building Permits Issued per 1,000 Pop. ...... 15.37
Procurement Facilities Management Sq. ft. of Total Facilities Maintained ....... 153,548
Number of Purchase Orders per Central Purchasing Office FTE .................................... 501
Custodial Expenditures per sq. ft. ............... $3.10
Cost per Purchase Order.............................. $213
Repair Expenditures per sq. ft. ................... $1.10 12
Fiscal Year 2012 Annual Budget
Manager’s Budget Summary Budget Highlights
Budget Highlights Major Funds General
No tax increases; Real Estate Taxes have not been raised in four (4) consecutive years; 12% Fund Balance Reserve is maintained; $742,782 of fund balance is used to close the gap between revenues and expenditures; Revenues increase by 1.61% from 2011 to 2012; Expenditures increase by 1.77% from 2011 to 2012; $905,323 of fund balance is Reserved for Future Pension Obligations; Centre Tax Agency begins countywide Earned Income Tax Collection in 2012. The shared service arrangement is expected to provide for more efficient and effective tax collection services for all Centre County taxing districts; Additional shared staffing in Information Technology expects to improve the use of technology and lower the total cost of service-delivery for the Borough, Ferguson Township and Centre Region COG.
Capital Projects
Capital project dollar threshold raised from $10,000 to $25,000; $50,000 capital grant to Discovery Space. Fraser Centre proceeds ($950,400) adds to available fund balance in 2011 and eliminates the need for a General Fund contribution of $210,000 in 2012; Lease agreement for the former Verizon Building offsets the cost of ownership and adds $80,000 to available fund balance; Enterprise Resource Planning System implementation begins in 2012.
Parking
No rate increases; Fraser Centre proceeds add $849,600 to fund balance in 2011; License plate recognition software used to enhance collection of fines.
Sanitary Sewer
Budget reflects a rate increase from $8.75 to $9.00 per every 1,000 gallons; $706,000 in Capital Improvements planned in 2012, which is more than double the amount in each of the prior five (5) years.
Refuse Collection
No rate increases; Expanded organics recycling program, including automated collection equipment.
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Manager’s Budget Summary Budget Highlights
Governmental Funds GOVERNMENTAL FUNDS General Beginning Fund Balance $
Asset Replacement
Capital Projects
4,135,195 $
4,907,122 $
982,224
Revenue
$
20,258,646 $
1,381,168 $
373,977
Expenditures
$
21,001,428 $
3,297,195 $
206,457
Ending Fund Balance
$
3,392,413 $
2,991,095 $
1,149,744
Highway Aid
Insurance Reserve
Unemployment Compensation
Beginning Fund Balance $
109,934 $
1,440,350 $
Revenue
$
652,587 $
-
Expenditures
$
Ending Fund Balance
$
105,700
$
1,500
758,330 $
35,000 $
10,000
4,191 $
1,405,350 $
97,200
Other Funds OTHER FUNDS Parking
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Sanitary Sewer
Refuse Collection
Beginning Fund Balance
$
2,174,918 $
810,302 $
1,174,347
Revenue
$
2,851,652 $
5,950,500 $
3,397,500
Expenditures
$
3,169,205 $
6,158,839 $
3,779,330
Ending Fund Balance
$
1,857,365 $
601,963 $
792,517
Beginning Fund Balance
Compost Bellaire Court Bus Terminal Operations $ 565,837 $ (0) $ 24,110
Revenue
$
234,850 $
94,076 $
32,392
Expenditures
$
421,681 $
94,076 $
32,969
Ending Fund Balance
$
379,006 $
(0) $
23,533
Fiscal Year 2012 Annual Budget
Manager’s Budget Summary
Net Cost of Selected Services Net Cost of Selected General Fund Budget Sections (adjusted for revenue)
Police
2012 Budget
Finance
$9,004,612
Tax Collection
$516,811
Ordinance Enforcement & Health
Planning & Zoning
$265,845
$591,989
Information Techology
$382,765
$699,455
Less Receipts: Licenses & Permits
$
3,000
$
12,000
$
-
$
2,000 $
202,600
$
-
Fines & Costs
$
675,000
$
-
$
-
$
-
$
42,000
$
-
$
438,000
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
- $
202,710
$
-
$
60,000
9,000
$
27,000 $
249,070
213,710 $
271,600 $
309,070
Intergov't Revenue Interfund Transfers Dept. Earnings Sub-total Receipts % of Total Revenue Net Cost
$ 1,969,065 $
121,800 $
165,000
$ 3,085,065 $
133,800 $
165,000 $
34.26%
25.89%
$ 5,919,547 $
*𝑃𝑒𝑟𝑐𝑒𝑛𝑡 𝑜𝑓 𝑁𝑒𝑡 𝑅𝑒𝑣𝑒𝑛𝑢𝑒 =
383,011 $
$
62.07% 100,845 $
36.10%
70.96%
378,279 $
111,165 $
44.19% 390,385
𝑆𝑢𝑏𝑡𝑜𝑡𝑎𝑙 𝑅𝑒𝑐𝑒𝑖𝑝𝑡𝑠 2012 𝐵𝑢𝑑𝑔𝑒𝑡
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Manager’s Budget Summary 2011 Schedule of Billing Rates
2011 Schedule of Billing Rates
State College Borough Schedule of Billing Rates HOURLY RATE* (internal use)
HOURLY RATE** PLUS 20% OVERHEAD (contract use)
HOURLY RATE*** PLUS WEIGHTED AVERAGE (23%) (non-contract)
Finance/Accounting
$65.53
$78.64
$80.60
Information Technology
$64.94
$77.93
$79.88
Ordinance Enforcement and Public Health
$51.10
$61.32
$62.85
Parking Enforcement
$47.22
$56.66
$58.08
Planning/Zoning
$56.91
$68.29
$70.00
Police-Special Events
$74.01
$88.81
$91.03
Police-Double Time
$105.68
$126.82
$129.99
Public Works Administration
$63.68
$76.42
$78.33
Public Works Custodial
$37.14
$44.57
$45.68
Public Works Mechanics
$75.48
$90.58
$92.84
Public Works Non-Administration
$40.02
$48.02
$49.22
Tax Collection
$56.10
$67.32
$69.00
COST CENTER
* Based on actual prior year salaries, benefits and operating costs ** Includes Hourly rate calculation plus 20% overhead across departments *** Includes Hourly rate calculation and 23% weighted average of overhead costs from latest Cost Allocation Plan Notes: Hourly Rate* used for cost center to cost center billing only; Hourly Rate** plus 20% used for existing and newly proposed contracts; Hourly Rate***plus 23% used for non-contract, ad-hoc billing such as special events. Preparation: Schedule is updated annually by March 1st with effective rates based upon actual prior year costs and the most recent Cost Allocation Plan; Hourly Rate* becomes effective on March 1st. Hourly Rate** plus 20% and Hourly Rate*** plus 23% become effective after 90 days notice to effected parties on July 1st.
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Fiscal Year 2012 Annual Budget
Manager’s Budget Summary 2012 Budget Review Calendar
2012 Budget Review Calendar Table 2: 2012 Budget Review Calendar
Agenda Item
Date
Budget Requests Due
September 16, 2011
Budget Transmittal to Council
November 14, 2011
Budget Review
November 18, 2011
Budget Review
November 21, 2011
Budget Review
December 2, 2011
Public Hearing
December 5, 2011
Budget Review
December 9, 2011
Budget Review
December 12, 2011
Adoption
December 19, 2011
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Manager’s Budget Summary 2012 Budget Review Calendar
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Fiscal Year 2012 Annual Budget
Policies and Processes FINANCIAL POLICIES ............................................................................................................................................. 21 FINANCIAL RESERVES ....................................................................................................................................................21 DEBT MANAGEMENT ....................................................................................................................................................21 PURCHASING ...............................................................................................................................................................23 INVESTMENTS ..............................................................................................................................................................31 CAPITALIZATION AND DEPRECIATION ................................................................................................................................35 BUDGETARY PROCESSES AND PLANNING ............................................................................................................ 42 BUDGET ADOPTION PROCESS .........................................................................................................................................42 MANAGING THE BUDGET ...............................................................................................................................................42 AMENDING THE BUDGET ...............................................................................................................................................42 FINANCIAL PLANNING PROCESS .......................................................................................................................................42 BUDGET STRUCTURE AND METHODOLOGY ........................................................................................................................43
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Fiscal Year 2012 Annual Budget
Financial Policies Financial Reserves
Financial Policies Financial Reserves Sufficient fund balances are a critical component of the Borough’s financial management policies. Fund balance reserves provide sufficient funds for unexpected decreases in revenues and/or increases in service needs. Reserves are limited funds used to smooth fluctuations in revenues and expenditures caused by changes in internal and/or external conditions.
Maintenance of an adequate fund balance for the General Fund to ensure sufficient resources for cash flow and to mitigate revenue shortages or emergencies shall be a priority. Prudent use of reserve funds enables the Borough to defray future costs, take advantage of matching grant funds and provides the Borough with the ability to exercise flexible financial planning in developing future capital projects. The Borough will maintain undesignated reserves to ensure service levels, stability and protect against economic downturns and emergencies. The Borough will maintain reserves in the General Fund in an amount not to exceed 12% of projected expenditures. Undesignated, unreserved amounts in excess of 12% will be allocated to the Capital Projects Fund unless otherwise specified and stated in the annual operating budget. Replacement reserves based on historical value will be established for equipment, vehicles, and computers. An amount equal to the depreciation will be included in the service charges paid by Borough Departments to the Asset Replacement Fund. This will permit the accumulation of cash to cost effectively replace these assets and smooth out future budgetary impacts. The Borough will also maintain a fixed asset system that will identify all Borough assets and assess their condition. The fixed asset system will be updated annually in conjunction with the annual budget adoption process.
Debt Management The Borough’s objective is to manage its annual debt service requirements while maintaining the capacity to meet current and future financial challenges in the operating and capital budgets. The costs associated with capital and infrastructure projects undertaken locally or regionally may be met with the issuance of debt, usually in the form of general obligation bonds or a general obligation bank note. In order to maintain relatively stable real estate and earned income tax rates, the Borough will undertake analyses of existing debt, current and projected cash flows, and proposed future debt before making a decision to issue a new debt obligation or participate in a regional project where the Borough assumes an obligation for the payment of debt service. The purpose of this policy is to articulate the philosophy of State College Borough regarding debt and establish a framework to guide decisions regarding the use and management of debt for capital and infrastructure projects undertaken locally or regionally.
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Financial Policies Debt Management The objectives of this policy are to:
Strategically use the Borough’s credit to fund projects to meet the community’s highest-priority capital needs; to properly maintain infrastructure assets; and to provide a platform for economic redevelopment and growth. Manage the Borough’s credit to maintain the highest possible credit rating, thereby enabling the issuance of debt at the most favorable rates and terms. Maintain an appropriate balance between debt service requirements and their impact on the operating and capital budgets.
The following criteria shall govern the issuance of debt by the Borough:
Debt shall not be used to finance on-going operational costs. Long-term general obligation debt may be incurred when necessary to fund the Capital Improvement Program (CIP) or other capital and infrastructure projects undertaken locally or regionally. Prior to incurring debt, the Borough shall explore all alternative funding sources for the defined project(s) in order to minimize the overall level of debt incurred. Debt funding shall be limited to those capital and infrastructure projects undertaken locally or regionally for which there is no alternative funding source and where there is a clearly demonstrated current or near-term need for the project(s). The proposed debt service structure shall be analyzed to determine its impact on the operating and capital budgets. The maturity date of any debt issued to finance the defined project(s) shall not exceed the reasonable expected useful life of the project(s). The Borough shall abide by the requirements of the Local Government Unit Debt Act of the Commonwealth of Pennsylvania, as well as all other applicable Federal and Pennsylvania statutes. The Borough shall engage an independent financial advisor and bond counsel to analyze its current and future debt structure, prepare debt service schedules and related documents, solicit and evaluate financing proposals, and meet all legal requirements with respect to the borrowing. If general obligation debt is issued to finance proprietary fund projects supported by revenue producing facilities, the Borough shall apply to the Pennsylvania Department of Community and Economic Development (DCED) for approval to exclude the self-liquidating portion of the debt allocable to the proprietary fund project(s) from the Borough’s debt limit under the Local Government Unit Debt Act.
The Borough shall encourage and maintain good relations with financial institutions, bond rating agencies, and bond insurers. The Borough shall follow a policy of full and open disclosure in all financial reports and borrowing documents. Generally, the Borough’s debt instruments shall be of the fixed rate type. Variable rate debt shall be used only as a source of short-term interim financing.
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Financial Policies Purchasing The Borough may consider using Tax and Revenue Anticipation Notes as short-term debt instruments to manage cash flow needs or meet emergency situations. When issuing debt, the Borough shall generally seek competitive proposals or conduct a competitive sale via a recognized Internet municipal securities auction site. The Borough may negotiate for the issuance of debt when it is deemed to be in the best interests of the municipality. Outstanding debt may be refinanced if it is determined that the Borough will achieve a net present value savings of 3% or more over the life of the respective issue. The following limitations shall apply to the Borough’s General Fund indebtedness: Annual General Fund debt service shall not exceed 10% of annual General Fund revenues for debt issued directly by the Borough; and further, the Borough shall also consider regional debt for which it has an obligation for the payment of debt service. The combined annual General Fund Borough and Regional debt service shall not exceed 12% of annual General Fund revenues.
Purchasing State College Borough’s Purchasing/Contract/Property Disposition Control policy can be found in Chapter 1, Part N of the Borough’s Code reproduced below. This policy governs the purchase of products, goods and services, the making of contracts, and the sale or lease of personal or real property of the Municipality. The purpose of this policy is to ensure the Borough complies with all state and federal laws and guarantee Borough purchases are made in a transparent, fiscally responsible and consistent manner. PART N Purchasing/Contract/Property Disposition Control Section 1401. Purpose and Function. a. Purpose. The purpose of this Ordinance shall be to establish procedures for the purchase of products, goods and services, the making of contracts, and the sale or lease of personal or real property of the Municipality. Procedures shall include negotiated contracts, competitive bidding, controls on aggregate spending and safeguards against special interests. b. Functions. The purchasing functions shall include the: (1) Procurement of the highest quality in supplies, materials, equipment and contractual services meeting specifications at the least expense to the Municipality. (2) Encouragement of open, competitive pricing. (3) Encouragement of savings or cost avoidance through bulk or quantity purchasing. (4) Maintenance of lists of vendors and contractors.
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Financial Policies Purchasing (5) Assurance of vendor and contractor compliance with Municipal specifications and contract terms and provisions. (6) Administration of a system of stocking or warehousing of materials and supplies for dayto-day use. (Ordinance 1184, September 10, 1987, Section 1.) Section 1402. Definitions. As used in this Ordinance, these words and terms shall have the following meanings: Council. The State College Borough Council, as provided for in the Home Rule Charter of the Municipality. Home Rule Charter. The Charter of the Municipality, as approved by electors of State College, 1973, with amendments, if any, thereafter lawfully adopted and approved. Manager. The municipal Manager, as provided for in the Home Rule Charter of the Municipality. Municipality. The Borough of State College, Pennsylvania. Person. Any natural person, partnership, association, firm, corporation, governmental body or agency or other entity. Purchasing Authority. The State College Borough Manager or his designee. Responsible Bidder. Any bidder not disqualified by the Purchasing Authority for: ...an apparent lack of capacity to perform the contract; ...an unsatisfactory record of performance (either with the Municipality or other agencies) in prior contracts; and/or ...failing to promptly supply information, bonds and documentation requested by the Municipality. (Ordinance 1184, September 10, 1987, Section 2.) Section 1403. Competitive Bidding. Competitive bidding shall be required on all contracts for equipment, services and construction with an estimated value in excess of $25,000.00, except as indicated in Sections 1404 and 1405 of this Chapter. The following provisions shall apply to competitive bidding: a. Notice to Prospective Bidders. Notice of the desire of the Municipality to receive bids from contractors or vendors shall be given as follows: (1) By advertisement at least 2 times at intervals of not less than 3 days in at least 1 newspaper of general circulation in the Municipality. The first advertisement shall
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Financial Policies Purchasing be published not more than 45 days and the second advertisement not less than 10 days prior to the date filed for the opening of bids. This advertisement shall include a general description of the supplies, materials, equipment and contractual services to be purchased, a statement as to where bid forms and specifications may be secured and the time and place for the opening of bids. (2) At the discretion of the Purchasing Authority, additional notice may be given in any publication or journal devoted to the dissemination of information about construction, materials and supplies. (3) The Purchasing Authority may also solicit bids from prospective vendors and contractors by mailing copies of the specifications and forms and/or any other information, which will acquaint them with the proposed purchase or contract. (4) By posting the advertisement in a conspicuous place within the municipal offices. b. Specifications for Bidders. When bids are sought for the erection, construction or alteration of any public building or facility, the Purchasing Authority may have separate specifications prepared for any one or more of the phases, parts, sections or internal or external systems of the work and, when this is done, separate bids may be required for each of those parts of the work. The contract may be awarded to the lowest responsible bidder for each of those branches or parts or on the basis of the lowest total price. c. Bid Security. When it shall be deemed necessary to protect the interests of the Municipality, bid security shall be required. The amount of security required shall be set forth in the bid specifications. Bid security may be in the form of a certified check, cashiers check or bid bond. If a bid bond is submitted, it must be in a form approved by the Purchasing Authority. d. Submission, Acceptance and Opening of Bids. Bids shall be sealed, shall be identified as bids on the envelope, shall be submitted at the place of opening no later than the time stated in the public notice inviting bids and shall be opened by the Purchasing Authority at a public meeting at the time and place stated in the public notice. Bids received after the stated time shall not be accepted. (1) In certain instances when specified in the invitation to bid, the Borough will permit the electronic submission of bids. The Borough will maintain the confidentiality of these bids until the date and time of the bid opening. The Borough must receive all bids submitted electronically by the date and time and at the e-mail address specified in the public notice. Electronic bids received after the stated time shall not be accepted. e. Award of Contracts. Contract awards by Council shall be made at an advertised public meeting. The following shall apply to Council awards:
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Financial Policies Purchasing (1) Awards shall normally be made to the lowest responsible bidder. However, Council, upon recommendation of the Purchasing Authority, shall have the right to take into consideration such other factors as delivery date, quality of service, length of warranty, etc. (2) Council shall have the authority to waive minor irregularities and defects when the best interests of the Borough would be served. (3) Council shall have the authority to accept or reject any and/or all bids or to hold all bids for 45 days or until the next regular Council meeting. (4) If 2 or more of the lowest bids received are for the same total amount or unit prices and the quality, delivery date and service capability are equal, the contract may be awarded to the bidder with business offices in the Borough or as an alternative, the Purchasing Authority may break ties by requesting each of the equal low bidders to submit, in writing, their lowest and final bid. Said bids shall be opened in public and each of the bidders shall be informed of the time and place of said opening. (5) A tabulation of bids shall be made available for public inspection. f.
Exceptions. Contracts or purchases made by the Municipality involving an expenditure of more than $25,000.00 to which this Ordinance shall not apply, unless the Council shall otherwise direct in a specific instance, shall include: (1) Those for maintenance, repair or replacement of the public works of the Municipality, provided they do not constitute new additions, extensions or enlargements of existing facilities and equipment. (2) Those made for improvements, repairs and maintenance of any kind made or provided by the Municipality through its employees, except that all materials used for street construction, maintenance or improvement in excess of $25,000.00 shall be subject to the provisions of this Ordinance. (3) Those where particular types, models or pieces of new equipment, articles, apparatus, vehicles or parts which are patented, manufactured or copyrighted, cannot reasonably be acquired from more than 1 vendor. (4) Those involving any purchase of insurance or surety bond; those made for public utility service under tariffs on file with the Pennsylvania Public Utility Commission; those made with the federal government, the Commonwealth of Pennsylvania or any subdivision thereof, including the sale, lease or loan of any supplies, materials, equipment or services by the Commonwealth, the federal government or their subdivisions. The price charged to the Municipality shall not be in excess of that fixed by the Commonwealth, the federal government or their subdivisions. (5) Those involving personal or professional services.
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Financial Policies Purchasing (6) Those made for improvements, repairs and maintenance of any kind of property of the Municipality for labor, materials or profits and overhead, entered into with any organization which is engaged in rehabilitative or job training programs and such organization receives state or federal funding for such purposes. (7) Those cases, with Council approval, where the Purchasing Authority deems it is in the best interest of the Municipality to purchase without competitive bidding. (8) Those involving the purchase of equipment and services related to computer software, technology, and information systems. The purchase of equipment and services related to computer software, technology, and information systems shall be made on the basis of best value procurement. Contracts under best value procurement shall be made only after the Borough has solicited proposals based on performance and outcome specifications developed by the Borough and describing, at minimum, the objectives to be met by the system, the tasks to be performed by the system, the users of the system, system security issues, the time frame for system implementation, potential operating technologies, compatibility with existing systems, training and maintenance, and shall indicate the process by which the contract shall be awarded. Best value procurement shall not require a sealed bid process, and shall permit the Borough to negotiate the terms of the agreement with any responsive and responsible vendor. Any contract for the procurement of equipment and services related to computer software, technology, or information systems in excess of $25,000.00 shall be awarded by Borough Council at a public meeting. g. Disposition of Bid Deposits. (1) The Municipality shall return to the unsuccessful bidders the bid deposits submitted by them. (2) A successful bidder shall forfeit any deposit made by him, upon failure on his part to enter into a contract with the Municipality within 20 calendar days after award, unless an extended time is authorized, in writing, by the Purchasing Authority. h. Piecemeal Contracts and Purchases Restricted. It shall be prohibited for any officer or employee of the Municipality to purposely evade use of the procedures for competitive bidding by making a series of purchases or contracts, each under the minimum set out in Section 3 of this Ordinance or by making several simultaneous purchases or contracts, each below that minimum amount. i.
Contract Extensions. The Purchasing Authority may authorize change orders and extend a contract if it is deemed in the best interest of the Municipality. Such change orders or extensions shall be in writing and shall not individually or jointly exceed 15 percent of the
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Financial Policies Purchasing original contract award. The Purchasing Authority may make purchases from any contract awarded under Section 3 of this Ordinance within 8 months of the award. j.
Performance Bonds. To protect the interests of the Municipality, a 100 percent performance bond shall be required from the successful bidder before entering into a construction contract. The Purchasing Authority shall establish the percent of the contract price required in the performance bond for purchase of materials, supplies and equipment. If the performance bond is not furnished within 20 days after the award of the contract, the award shall be void. Deliveries, accomplishments and guarantees may be required in all cases of expenditure.
k. Bonds for the Protection of Labor and Materials. Any person entering into a contract with the Municipality for the construction, erection, installation, completion, alteration or repair of or alteration to any public work or improvement whatsoever shall, before commencing work under the contract, execute and deliver to the Municipality, in addition to the performance bond, an additional bond, in a sum not less than 50 percent and not more than 100 percent, as the Purchasing Authority may prescribe, conditioned for the prompt payment of all material furnished and labor supplied or performed in the prosecution of the work, whether or not the material or labor entered into becomes component parts of the work or improvement contemplated. This additional bond shall be deposited with and held by the Municipality for the use of any interested party. This bond shall provide that every person who, whether as subcontractor or otherwise, has furnished material or supplied or performed labor in the prosecution of the work, and who has not been paid for it, may sue in assumpsit on this additional bond, for his use, and prosecute the suit to final judgment for whatever sum may be justly due him, and have execution thereof. The Municipality shall not be liable for the payment of any costs or expenses of any suit. l.
Workers Compensation. Every contract entered into by the Municipality which involves the construction or doing of any work involving the employment of labor, shall contain a provision that the contractor shall accept, insofar as the work covered by that contract is concerned, the provisions of the Workers Compensation Act of 1915 and its supplements and amendments, and that the contractor will insure his liability under that Act or file, with the Municipality, a certificate of exemption from insurance from the Bureau of Workers Compensation of the Pennsylvania Department of Labor and Industry. Any contract executed in violation of this Section shall be null and void.
m. Discrimination Prohibited. Any contract entered into by the Municipality for the construction, alteration or repair of any public building or public work may contain provisions by which the contractor agrees that, in the hiring of employees for the performance of work under the contract or any subcontract under it, no contractor or subcontractor and no person acting on behalf of the contractor or subcontractor shall, by reason of race, creed, sex, or color, discriminate against any person who is qualified and available to perform the 28
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Financial Policies Purchasing work to which the employment relates. Violations of this provision by the contractor will constitute grounds for terminating the contract. n. Competitive Electronic Auction Bidding795 (1) Conditions of use. Notwithstanding any other provision of this ordinance concerning the requirements for competitive bidding for purchases and contracts, if the Borough determines that use of competitive electronic auction bidding is in the Borough’s best interest, a contract for supplies and services, but not for construction or design professional services, may be entered into by competitive electronic auction bidding. (2) Invitation for bids. An invitation for bids shall be issued and shall include a procurement description and all contractual terms, whenever practical, and conditions applicable to the procurement, including a notice that bids will be received in an electronic auction manner. (3) Public Notice. Public notice and advertisement of the invitation for bids shall be given in the same manner as provided in Section 3 of this ordinance. (4) Auctions. Bids shall be accepted electronically at the time and in the manner designated in the invitation for bids. During the auction, each bidder shall have the capability to view their bid rank or the low bid price. Bidders may reduce their bid prices during the auction. At the conclusion of the auction, the record of the bid prices received and the name of each bidder shall be open to public inspection. (5) Award of Contracts. Contract awards by Council shall be made at an advertised public meeting. The following applies to Council awards: (a) Awards shall normally be made to the lowest responsible bidder. However, Council, upon recommendation of the Purchasing Authority, may have the right to take into consideration such other factors as delivery date, quality of service, length of warranty, etc. (b) Council shall have the authority to waive minor irregularities and defects when the best interests of the Borough would be served. (c) Council shall have the authority to accept or reject any and/or all bids or to hold all bids for 45 days or until the next regular Council meeting. (d) A tabulation of bids shall be made available for public inspection. (Ordinance 1184, September 10, 1987, Section 3, as amended by Ordinance 1293, October 17, 1990, Section 1, Ordinance 1664, May 21, 2001, Ordinance 1812, May 2, 2005, and by Ordinance 1856, November 20, 2006, Section 1 and 2.)
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Financial Policies Purchasing Section 1404. Open Market Purchases. a. All purchases of supplies, materials, equipment and contractual services not made under the provisions of Section 3 of this Ordinance shall be made, when feasible and when in the best interests of the Municipality, in the open market without newspaper advertisement and without observing the procedures prescribed for the receipt of formal sealed bids and the award of contracts on those bids, in one of the following manners: by written inquiry, telephone solicitation, or competitive electronic auction bidding. b. Open market purchasing, wherever possible, shall be based on two or more quotations and shall be awarded based on the lowest quotation and most favorable delivery. In determining "lowest quotation," the Purchasing Authority shall do so on the basis of the lowest quotation meeting the specification or the description or the sample as set forth in the price quotation request. c. The Purchasing Authority shall keep a record of all open market orders and the quotations submitted in competition thereon for a minimum of 3 years. Those records shall be open to public inspection during normal business hours. (Ordinance 1184, September 10, 1987, Section 4, as amended by Ordinance 1293, October 17, 1990, Section 2, and by Ordinance 1856, November 20, 2006, Section 3.) Section 1405. Emergency Purchases. In case of actual emergency and with the approval of the Purchasing Authority, the head of any Department or using agency may purchase directly any supplies, materials and/or equipment, the immediate procurement of which is essential to prevent delays in the work of the Department or using agency which might vitally affect the life, health, safety and/or welfare of citizens. The head of the Department or using agency, after having made any emergency purchase, as authorized by this Section, shall submit to the Purchasing Authority, a record of the emergency purchase together with a report of the circumstances of the emergency. (Ordinance 1184, September 10, 1987, Section 5.) Section 1406. Inspection and Testing. The ordering department shall, through inspection, testing or other means, certify to the Purchasing Authority the conformance of all purchased goods, equipment, supplies and services with Borough specifications and contract provisions with the specifications set forth in the order of contract. (Ordinance 1184, September 10, 1987, Section 6.) Section 1407. Cooperative Purchasing. The Purchasing Authority shall have authority to join with other units of government in cooperative purchasing plans when the best interests of the Municipality would be served. (Ordinance 1184, September 10, 1987, Section 7.) Section 1408. Disposition of Municipally Owned Real Estate. Council may authorize the disposition of real estate owned by the Municipality in any of the following ways: a. The property may be sold to the highest bidder after notice in at least one newspaper of general circulation in the Municipality, the advertisement to give notice of the property to
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Financial Policies Investments be disposed of, the requirement for sealed bids and the time and place where the bids are to be received and opened. b. The property may be sold to the highest bidder at public auction, of which notice shall be given at least 30 days in advance of the auction sale, in at least one newspaper of general circulation in the Municipality. c. In the case of property needed by another unit of government, a municipal authority, a council of governments or a similar agency, that property may be disposed of upon recommendation of the Purchasing Authority, on terms mutually agreeable to the Municipality and to the other unit of government concerned. Sale of real property shall be announced at a regular Council meeting. (Ordinance 1184, September 10, 1987, Section 8.) Section 1409. Disposition of Surplus Personal Property. a. All using agencies shall submit to the Purchasing Authority, at those times and in whatever form prescribed, reports showing stocks of all supplies, materials and equipment that are no longer used or that have become obsolete, worn out or scrapped. b. The Purchasing Authority may transfer surplus supplies, materials and equipment to other using agencies or may exchange such personal property for new supplies, materials and equipment or may sell, on behalf of the Municipality, personal property, which has become unsuitable for public use. The sale of personal property shall be by written contract to the highest responsible bidder in the manner specified in Section 8 of this Ordinance; by public auction as specified in Section 8 of this Ordinance; by open market sale in the manner specified in Section 4 of this Ordinance; or by competitive electronic auction bidding as specified in Section 3 of this Ordinance, except without newspaper advertisement and without observing the procedures prescribed for the receipt of formal sealed bids and the award of contracts on those bids for the disposition of personal property with a value of $25,000.00 or less. (Ordinance 1184, September 10, 1987, Section 9,800 as amended by Ordinance 1856, November 20, 2006, Section 4.)
Investments This policy governs the investment of operating and capital funds of State College Borough. The purpose of this policy is to ensure the Borough’s funds are invested in legal and prudent instruments, consistent with the provisions herein. A separate policy governs the investment management of the Borough’s Pension Plans. The objectives, in priority order, of the Borough’s investment activities shall be:
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Financial Policies Investments 1. Safety – Safety of principal shall be the foremost objective of this policy. All investments shall be undertaken in a manner that seeks to ensure the preservation of principal in the investment portfolio by mitigating credit or interest rate risk. 2. Liquidity – The investment portfolio shall remain sufficiently liquid to meet all operating requirements that can be reasonably foreseen. The portfolio shall be structured so that investments mature concurrently with the Borough’s anticipated cash needs. 3. Yield – Return on investments is of least importance compared to the safety and liquidity objectives previously described. The investment portfolio shall be designed with the objective of attaining a market average rate of return throughout budgetary and economic cycles, consistent with investment risk constraints and liquidity needs.
Standards of Care Investments shall be made with due care, skill, diligence and prudence. The standard to be used in managing the Borough’s investment portfolio shall be the “prudent person” standard, which means that all investments shall be made with the judgment which persons of discretion and intelligence would exercise in the management of their own affairs, not for speculation but for investment, considering the safety of their capital as well as the return to be derived.
The Public Trust The Borough’s investment program is subject to public review and shall be managed with professionalism worthy of the public’s trust. All employees involved in the investment process shall refrain from personal business activities or interests which could conflict with the proper execution and management of the Borough’s investment program, or that could impair their ability to make impartial decisions. All employees involved in the investment process shall disclose material interests in entities with which they conduct business in writing, and they shall further disclose personal investment positions that could be related to the performance of the Borough’s investment portfolio. Employees shall at all times, subordinate their personal investment activities to those of the Borough.
Investment Authority Authority to manage the investment program is granted to the Borough Manager or his/her designee. Responsibility for the operation of the investment program is hereby delegated to the Finance Director, who shall carry out the program in accordance with the provisions of this policy. The Finance Director shall be responsible for all transactions undertaken and shall regulate the activities of subordinate employees. No employee may engage in an investment transaction except as provided in the provisions of this policy.
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Financial Policies Investments
Authorized Financial Institutions and Broker/Dealers The Finance Director shall maintain a list of financial institutions and registered broker/dealers authorized to furnish investment services to the Borough. All financial institutions and broker/dealers who desire to offer investment services must furnish the following documentation, as appropriate:
Audited annual financial statements; Description of the capitalization and creditworthiness of the entity; Proof of National Association of Securities Dealers (NASD) certification; Proof of Pennsylvania registration; Certification of having read and agreeing to comply with the provisions of this policy.
Authorized Investment Pools The Finance Director shall maintain a list of entities authorized to furnish pooled investment services to the Borough in accordance with the provisions of the Act of the Pennsylvania General Assembly of July 12, 1972 (P.L. 762, No. 180). Entities that desire to offer pooled investment services must furnish a prospectus along with the following additional documentation, as appropriate:
Audited annual financial statements; Description of the organization, management, operation and creditworthiness of the pool; Statement of investment policies and objectives; Statement of operating policies and regulations affecting participants; Statement of applicable fees and service charges; Methodology for calculating and distributing interest; Certification of having read and agreeing to comply with the provisions of this policy.
Authorized Investment Types Consistent with the Borough Code and applicable Pennsylvania statutes, the following types of investments are permitted by this policy:
Insured or collateralized savings accounts or time deposits; Insured or collateralized certificates of deposit; United States Treasury bills; Obligations of the United States Government or its agencies or instrumentalities; Obligations of the Commonwealth of Pennsylvania or its agencies or instrumentalities; Obligations of the political subdivisions of the Commonwealth of Pennsylvania or their agencies or instrumentalities; Pooled investments in accordance with the provisions of the Act of the Pennsylvania General Assembly of July 12, 1972 (P.L. 762, No. ISO).
Competitive Placement of Certain Investment Types Prior to the placement of a fixed-term investment, the Finance Director shall obtain a minimum of two (2) base rate quotations from entities authorized to furnish such investment services to the Borough. Notwithstanding any other provision of this policy, the investment shall be placed with the entity quoting the highest net rate of return for the term of the investment. State College Borough
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Internal Controls The Finance Director is responsible for establishing and maintaining an internal control structure designed to ensure the funds of the Borough are protected from loss, theft or misuse. The internal control structure shall be designed to provide reasonable assurance that these objectives are met. The concept of “reasonable assurance” recognizes that the cost of a control should not exceed the benefits likely to be derived, and that the valuation of these costs and benefits requires estimates and judgments by management. The internal controls shall address the following issues:
Control of collusion; Separation of transaction authority from accounting and record keeping responsibilities; Custodial safekeeping of investments and collateral; Written confirmation of telecommunicated investment transactions.
The Borough’s auditor shall annually conduct an independent review to assure the internal control structure adequately and appropriately addresses these and other relevant issues.
Title to Investments and Collateral All investments shall be titled and/or registered in the name of State College Borough. Collateral pledged to secure the investments shall be held in the Borough’s name.
Collateralization, Safekeeping and Custody Collateralization of all Borough investments, and the safekeeping and custody of assets pledged to secure the investments, shall be required and maintained in accordance with the provisions of the Act of the Pennsylvania General Assembly of August 6, 1971 (P.L. 281, No. 72).
Diversification The Borough’s investment portfolio shall be structured in terms of diversification to minimize risk, provide sufficient liquidity to meet obligations as they become due, and consistent with the safety of principal, to achieve a market average rate of return.
Maximum Maturities Investments shall be matched with the Borough’s anticipated cash requirements. Unless matched to a specific cash flow, investment in instruments maturing more than three (3) years from the date of purchase is prohibited.
Performance Standards The Borough’s investment portfolio shall be managed in accordance with the provisions of this policy. The portfolio should obtain a market average rate of return during an economic environment of stable interest rates.
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Financial Policies Capitalization and Depreciation
Reporting The Finance Director shall prepare a quarterly report that provides a succinct summary of the Borough’s investment portfolio by investment type, principal amount, interest rate, maturity date and current market value. The report shall be prepared in a manner that will allow the reader to readily ascertain whether the investments conform to the provisions of this policy. The report shall be submitted to the Mayor, Borough Council and the Borough Manager within thirty (30) days following the end of the reporting period and is a matter of public record.
Capitalization and Depreciation Background Generally Accepted Accounting Principals (GAAP) requires the reporting of capital assets in the Borough’s financial statements. Capital assets are land, improvements to land, easements, buildings, building improvements, vehicles, machinery, equipment, infrastructure, and all other assets that are used in operations and have an initial useful life extending beyond a single reporting period. Authoritative literature, such as Government Accounting Standards Board (GASB) statements and Government Finance Officers Association (GFOA) recommended practices, exists that provides guidance in determining capitalization thresholds and estimated useful lives. Whenever practical to do so, this policy utilizes the guidance provided.
Purpose This policy is intended to assist the management in complying with capital asset financial reporting required by Generally Accepted Accounting Principles (GAAP) and to outline essential criteria to be utilized when determining replacement of equipment and vehicles owned, operated, and/or leased by the Borough. Specifically, it establishes the dollar value (capitalization threshold) at which assets that are used in operations and have an estimated useful life in excess of two years are capitalized. Capital Assets that are not capitalized are expended in the year of acquisition. The policy also provides specific guidance for determining the estimated useful life of an asset that, together with the value of the capital asset and its salvage value (if any), provide the basis for the calculation and recording of depreciation expenses.
Definition of Capital Projects The five-year Capital Improvement Plan (CIP) is a compilation of projects that meet the threshold of cost and scope established for the Borough’s capital budget. The CIP includes only those items having a value of $25,000 or higher and an estimated life of six years or longer. Eligible items include:
Acquisition of property; Purchase of new equipment (not covered by depreciation previously set aside and funded by the Asset Replacement Fund); Major rehabilitation or replacement of existing facilities or new construction; Consulting fees for special one-time projects with a cost in excess of $25,000.
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Financial Policies Capitalization and Depreciation
Capital Asset Summary The following table provides classifications for capital assets and their corresponding capitalization threshold, estimated useful life and depreciation method: Table 3: Capital Asset Summary
CAPITAL ASSET CLASSES Land Computers and Equipment Vehicles Machinery/Equipment Furniture and Fixtures Land Improvements Buildings Building Improvements Public Domain Infrastructure System Infrastructure
CAPITALIZATION THRESHOLD $1 $1,000 $1,000 $1,000 $1,000 $5,000 $5,000 $5,000 $25,000 $25,000
ESTIMATED USEFUL LIFE Capitalize only 3-7 years 3-12 years 5-10 years 10 years 20 years 20-50 years 20-50 years 25-40 years 25-50 years
DEPRECIATION METHOD Straight-line Straight-line Straight-line Straight-line Straight-line Straight-line Straight-line Straight-line Straight-line
Capital Asset Classes Each individual capital asset shall be classified as land, land improvement, building, building improvement, vehicle, machinery/equipment, furniture/fixtures, computers/equipment or infrastructure for the purpose of determining whether the asset is to be reported as capitalized or expensed. Infrastructure assets are long-lived capital assets that are stationary in nature and can be preserved for a significantly greater number of years than most other capital assets. Examples of infrastructure assets include roads, drainage systems, traffic signals, alleys, street lighting, sidewalks, and curbs. In deciding whether a capital asset should be classified as a land improvement or infrastructure, the location of the asset should be taken into consideration. For example, street lighting of a parking lot adjacent to the Municipal Building would be classified as a land improvement whereas street lighting along a Borough road would be classified as infrastructure.
Capitalization Threshold Whenever the value of an individual asset as determined by the application of GAAP is equal to or greater than the capitalization threshold, the asset is capitalized. Capital assets may be acquired through donation, purchased, or may be self constructed. The cost of donated assets is the fair market value at the time of donation. The cost of assets that have been purchased will be the initial acquisition price plus the trade-in value of any asset given up, plus all costs related to placing the asset into operation. The cost of self-constructed assets includes all costs of construction. The value of an individual capital asset includes the cost of any subsequent addition or improvement but excludes the cost of repairs. An addition or improvement, unlike a repair, either enhances a capital
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Financial Policies Capitalization and Depreciation asset’s functionality (effectiveness or efficiency), or it extends a capital asset’s useful life. Additions or improvements that significantly extend the useful life of an asset will be capitalized as follows:
Vehicles, Machinery and Equipment – The cost of the addition or improvement must exceed the greater of $1,000 or 50% of the historical cost of the asset. Buildings and Building Improvements – The cost of the addition or improvement must exceed 10% of the historical cost of the asset.
Estimated Useful Life Estimated useful life means the estimated number of months or years that an asset will be able to be used for the purpose for which it was purchased. In determining the estimated useful life to assign a given asset from the range of years provided, the following elements should be taken into consideration: general guidelines from professional organizations, information about comparable assets from other governments, engineering data, personal experience, internal information, quality, intended use, environment, maintenance policy, and how long it is expected to meet service demands.
Depreciation Method Capital assets will be depreciated using the straight-line method. Under this method, the depreciable cost of the capital asset is written off evenly over the useful life of the asset. The depreciable cost of a capital asset is its historical cost/acquisition value reduced by the estimated salvage value. Salvage value is the value it is expected to have when it is no longer useful for its intended purpose. The Borough generally uses its assets until all value is exhausted. Fixed assets acquired between January 1 and June 30 of the fiscal year will be depreciated at the annual rate in the first year. Fixed assets acquired between July 1 and December 31 of the fiscal year will be depreciated at 50% of the annual rate in the first year.
Accountability All capital assets that have a historical cost greater than $1,000 will be assigned to a Department and recorded in a perpetual inventory system for control purposes. Assets that have been capitalized (historical cost exceeds the capitalization threshold) shall be identified with capital asset tags issued by the Risk Manager/Purchasing Director. A physical inventory will be conducted annually between October 1 and December 15. Using a list provided by the Risk Manager/Purchasing Director, each Department Director will be responsible for conducting the inventory of the capital assets that have been assigned to their Department. All discrepancies must be reported to the Risk Manager/Purchasing Director at the conclusion of the inventory.
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Financial Policies Capitalization and Depreciation
Depreciation Expenses Each Department budgets and pays into the Asset Replacement Fund the total estimated replacement value of their computer, equipment and vehicle assets over their estimated useful/economic life. For a newly purchased vehicle with an initial cost of $20,000 and an estimated useful life of four (4) years, an amount of $5,000 is expensed as depreciation and deposited into the Asset Replacement Fund each year over the useful life of the asset. Departments should use an 800 series account number (00-000-800) in budgeting for depreciation of assets. The following 800 series account numbers are designed for annual depreciation costs: 00-000-840 Computer Equipment 00-000-850 Vehicles 00-000-870 Radio/Communication Equipment
Budgeting for New Assets Departments should use a 700 series account number (00-000-700) in budgeting for the acquisition and depreciation of fixed assets. Non-capitalized assets should be budgeted for in other operating accounts. The following 700 series account numbers are designed for capital assets: 00-000-710 Land 00-000-720 Improvements (other than buildings) 00-000-730 Buildings 00-000-740 Computer Equipment 00-000-750 Vehicle Purchase/Replacement 00-000-760 Office Furniture and Equipment 00-000-770 Radio/Communication Equipment 00-000-775 Specialized Equipment
Determining Replacement All vehicles and equipment have a broad range of useful life expectancy. Life expectancy is typically determined by age, condition, annual hours used, miles driven annually, and annual maintenance costs. As with other aspects of fleet management, replacing a vehicle too soon or too late wastes money. A determining factor in vehicle replacement that needs to be considered is the costs associated with a vehicle and identifying the point when, on average, a vehicle is reasonably depreciated but not yet incurring significant maintenance costs. By replacing vehicles at this point, the Borough can avoid escalating maintenance costs and optimize vehicle resale value. Catastrophic failures also need to be considered. For example, the residual value of a vehicle versus the repair costs of major components such as engine and/or transmission need to be taken into consideration when replacing any vehicle and/or equipment. The condition of a specific vehicle also has to be taken into consideration as vital replacement criteria. Example: dump trucks fitted with salt spreaders and snow plows are subject to more stress and strain and adverse weather conditions than a dump truck without these attachments.
38
Fiscal Year 2012 Annual Budget
Financial Policies Capitalization and Depreciation Table 4: Depreciation Schedule
Department Police Frontline Police Interceptors Police Administration Sedans Police C1 Sedans Police K-9 Interceptor Public Works Administration Sedans Dump Trucks Pickup Trucks Loaders/Attachments Street Sweepers Skid Steer Loaders Back Hoe Aerial Boom Trucks Brush Chippers Refuse Commercial Collection Trucks Residential/Rear Load Collection Trucks Bulk Collection Trucks Leaf Trucks Compost Equipment All Off-Road Equipment Parking Enforcement Jeep
Years Depreciated
Minimum Mileage/Hours at Replacement
3 8 8 6
120,000 mi 75,000 mi 75,000 mi 120,000 mi
8 12 8 15 10 8 10 8 10
75,000 mi 65,000 mi 65,000 mi 10,000 hrs 8,000 hrs 8,000 hrs 8,000 hrs 5,000 hrs 5,000 hrs
8 8 8 15
13,000 hrs 13,000 hrs 13,000 hrs 10,000 hrs
15
10,000 hrs
8
100,000 mi
State College Borough
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Financial Policies Capitalization and Depreciation Figure 6: Actual and Projected Depreciation Expenses by Category (2007-2012)
Figure 7: Actual and Projected Depreciation Expenses by Department (2007-2012)
40
Fiscal Year 2012 Annual Budget
Financial Policies Capitalization and Depreciation Table 5: Actual and Projected Depreciation Expenses (2007-2012)
2007 Department Administration Finance Tax Collection Information Technology Police Parking Enforcement Planning & Zoning Ordinance Enforcement & Public Health Public Works
Vehicles & Equipment $ $ $ $ 2,819 $ 123,726 $ 4,425 $ 4,102 $ 5,079 $ 127,312 $ 267,463
Computer Equipment $ 3,607 $ 4,165 $ 4,496 $ 36,394 $ 42,105 $ 14,524 $ 2,207 $ 1,552 $ 10,627 $ 119,677
TOTAL
2008 Radio Equipment $ $ $ $ $ 2,850 $ $ $ $ $ 2,850 $ 357,973
Vehicles & Equipment $ $ $ $ 2,819 $ 103,821 $ 4,425 $ 4,102 $ 7,900 $ 112,379 $ 235,446
2009 Department Administration Finance Tax Collection Information Technology Police Parking Enforcement Planning & Zoning Ordinance Enforcement & Public Health Public Works
Vehicles & Equipment $ $ $ $ 2,819 $ 78,267 $ 3,500 $ 4,102 $ 7,900 $ 135,509 $ 232,097
TOTAL
Computer Equipment $ 4,909 $ 2,552 $ 3,969 $ 70,079 $ 16,200 $ 12,511 $ 2,395 $ 1,719 $ 11,231 $ 125,565
Administration Finance Tax Collection Information Technology Police Parking Enforcement Planning & Zoning Ordinance Enforcement & Public Health Public Works TOTAL
Vehicles & Equipment $ $ $ $ 2,819 $ 78,267 $ 3,500 $ 4,102 $ 7,900 $ 135,509 $ 232,097
Radio Equipment $ $ $ $ $ 22,010 $ $ $ $ $ 22,010 $ 160,137
2010 Radio Equipment $ $ $ $ $ 29,960 $ $ $ $ $ 29,960 $ 379,585
Vehicles & Equipment $ $ $ $ 2,819 $ 137,568 $ 3,500 $ 4,102 $ 7,900 $ 68,171 $ 224,060
Computer Equipment $ 7,200 $ 1,943 $ 4,047 $ 74,081 $ 37,793 $ 12,340 $ 2,631 $ 2,040 $ 10,482 $ 152,557
Vehicles & Equipment $ $ $ $ 2,819 $ 83,038 $ 3,500 $ $ 5,080 $ 77,733 $ 172,170
Computer Radio Equipment Equipment $ 6,428 $ $ 2,163 $ $ 5,914 $ $ 83,856 $ $ 44,177 $ 19,160 $ 7,439 $ $ 3,203 $ $ 1,985 $ $ 9,482 $ $ 164,647 $ 19,160 $ 355,977
2011 (Y-E Estimate) Department
Computer Equipment $ 4,336 $ 2,675 $ 3,267 $ 62,262 $ 40,571 $ 11,323 $ 1,671 $ 1,168 $ 10,854 $ 138,127
Computer Radio Equipment Equipment $ 5,692 $ $ 2,208 $ $ 3,843 $ $ 87,629 $ $ 37,634 $ 29,960 $ 8,020 $ $ 2,434 $ $ 2,040 $ $ 8,482 $ $ 157,982 $ 29,960 $ 420,039
Radio Equipment $ $ $ $ $ 19,160 $ $ $ $ $ 19,160 $ 171,717
2012
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Budgetary Processes and Planning Budget Adoption Process
Budgetary Processes and Planning Budget Adoption Process During the month of September, operating and capital budget requests are prepared by Department Directors and submitted to the Manager for consideration during budget review workshops. The Manager either approves or makes changes to the requested budget after consultation with Department Directors and key budget staff. The Annual Budget document is compiled and produced during the month of October and transmitted to Borough Council in early November. Once transmitted to Borough Council, the budget is available for public comment and inspection. During the month of November, Borough Council conducts budget review with the Manager and Borough staff. A public hearing is conducted in early December at which time input, comments and feedback from the public is heard. Following the formal public hearing process, Borough Council concludes the budget adoption process with several additional review sessions in December following the formal public hearing process. The Borough is required by law to adopt the budget on or before December 31 of each calendar year.
Managing the Budget The Manager is authorized to transfer budget amounts between line items within individual Departments, so long as the actual expenditures and operating transfers do not exceed the total authorized budget appropriation of the individual Department. Revisions that alter the total authorized budget appropriation of a Department require the approval of Borough Council. All appropriations, which are neither expended, encumbered nor specifically designated by the Manager to be carried forward to the next calendar year, lapse on December 31 each year.
Amending the Budget If, during the course of the fiscal year, circumstances arise causing a significant impact to the adopted budget and the services provided to the community, the budget may be amended. To begin the amendment process, the Manager submits, to Borough Council, a request to amend the budget. The request contains background, explanations and justifications and proposes a financial plan to fund the proposed amendment. The amendment process is the same as the adoption process and requires a public hearing, public inspection period and formal action by Borough Council.
Financial Planning Process Several strategic and fiscal planning tools are employed at various times along the fiscal calendar to provide input and feedback as the Borough develops its operating plan. The tools ANALYZE, PLAN, MONITOR and REPORT and are engaged in a specific sequence within the system: 42
Citizen’s Survey; Financial Trend Monitoring; Five-Year Forecast; Performance Measurement;
Fiscal Year 2012 Annual Budget
Strategic Plan; Capital Improvement Plan; Annual Operating Budget.
Budgetary Processes and Planning Budget Structure and Methodology The Borough has used some components for many years, but others are relatively new. Continued efforts to build and improve upon the system and each individual component will occur in the future.
Budget Structure and Methodology State College Borough utilizes a program-based budget system. This type of budgeting system identifies a particular level of service for each type of program and the resources needed to operate it. The Budget also describes the structure of the individual Departments and the programs they operate. Departmental Budgets are separated into the following components where appropriate:
Mission Statement; Goals; Strategic Objectives; Budget Impact Items; Detail on Appropriations; Line Item Budget.
Budgets for each Department are summarized by major expenditure category where appropriate:
Personnel – salaries, overtime and other pay including leave time and part-time wages; benefits including FICA, retirement, health insurance and other benefits. Operating – supplies, repairs, utilities and other costs of operating programs and services. Capital – vehicles and equipment, computers and other capital items including an annual depreciation expense to fund the replacement of capital assets.
The Borough reports and operates two major governmental funds and six proprietary funds:
Governmental Funds 1. General Fund 2. Capital Projects Fund Proprietary Funds 1. Parking Fund 2. Sanitary Sewer Fund 3. Refuse Collection Fund 4. Compost Operations Fund 5. Bus Terminal Fund 6. Bellaire Court Fund
State College Borough
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Budgetary Processes and Planning Budget Structure and Methodology
44
Fiscal Year 2012 Annual Budget
Long Range Planning LONG RANGE PLANNING ..................................................................................................................................... 47 2013 BUDGET PLANNER ...............................................................................................................................................47 STRATEGIC PLAN ..........................................................................................................................................................47 FIVE-YEAR FORECAST ....................................................................................................................................................50
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45
46
Fiscal Year 2012 Annual Budget
Long Range Planning 2013 Budget Planner
Long Range Planning 2013 Budget Planner
Performance Measurement and Reporting August Financial Trend Monitoring Report Five-Year Financial Forecast 2011 Performance Report 2012 2nd Quarter Budget Report
May March FY 2011 ICMA Center for Performance Measurement Data Reports DUE
January
February
March
April
2011 Year-End Budget Report 2012 1st Quarter Budget Report 2011 Annual Audit Report
November Present
October 2011 3rd Quarter Budget Report
May
June
July
August
September
October
November
December Public Hearing
December
2012
March May
Project Requests DUE
June
September
December
Adopt CIP
Budget Requests DUE
Adopt 2013 Budget
Public Hearing
April Present to Council
2013 Budget
2013-2017 Capital Improvements Plan
Figure 8: 2013 Budget Planner
Strategic Plan In the fall of 2008 and continuing through 2009, State College Borough initiated and completed a comprehensive strategic planning process. This included identification of mission and core values through a variety of methods:
Group discussion; Environmental Scanning; Summarization and analysis; Operations review including individual interviews; Budget analysis;
Visioning; Goal setting; Action planning; “What if” scenario planning/budgeting; Prioritization of implementation action plans.
The process culminated in a consensus building process that included individual interviews with elected officials. The 2009-2014 Strategic Plan for State College Borough outlines six (6) goals for the future of the Municipality. The highest priority objectives as identified by Council members are highlighted in bold.
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Long Range Planning Strategic Plan
Neighborhoods Goal 1: Maintain safe, stable, attractive neighborhoods
Improve neighborhood programs Encourage home ownership by expanding current programs and exploring new programs.
Services Goal 2: Improve Operational Support System to Enhance Productivity
Continue to offer municipal services that support the quality of life in the region and assure fiscal and operational sustainability Formalize corporate culture and organizational policies to reflect core values Create and adopt a formal Risk Management Plan for the Borough Continue facilitation of ERP System planning and implementation Develop a succession plan Achieve greater diversity of Borough staff Review core functions in environmental scan of October 2008 to determine validity Improve communications within the organization, with retirees and the community
Partnerships Goal 3: Partner with local, regional and state entities to expand cooperative opportunities and obtain funding for key initiatives
Create partnership between Borough, Downtown Improvement District and Penn State University to implement key community initiatives Continue to lobby state representatives for flexibility for enhanced revenue sources Continue and enhance inter-municipal regional cooperation Explore non-tax revenue funding and collaboration with Penn State University Develop a strategy for county-wide tax collection legislation Explore Vertical integration strategy with county, state, school districts, PSU, Chamber, etc. (“super partnership”)
Housing Goal 4: Expand Housing Opportunities
48
Fiscal Year 2012 Annual Budget
Establish partnerships with hospitals, lenders and key employers to create housing opportunities for staff in neighborhoods Implement joint housing program Determine the student housing market in order to direct the demand in select areas (from R1 and R2 districts)
Long Range Planning Strategic Plan
Public Spaces and Infrastructure Goal 5: Continue to Improve Public Spaces and Community Infrastructure
Implement recommendations from sustainability report Continue to improve transportation options Continue to evaluate downtown parking policies Complete improvements to the Public Works Service Facility to preserve capital investments and improve productivity and responsiveness Improve the public realm of downtown
Revitalization Goal 6: Foster Commercial Revitalization
Partner with property owners to redevelop revitalization plans for neighborhood shopping centers including Hamilton, Westerly and South Atherton Update the downtown master plan Promote and develop the arts theme for downtown programming
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Long Range Planning Five-Year Forecast
Five-Year Forecast Executive Summary Five Year Forecast: 2012-2016 Millions
This multi-year financial forecast projects revenues and expenditures of the Borough’s General Fund from 2012–2016. It is offered as Council gives consideration to the impacts that near-term budgetary decisions and policies will have on the Borough’s long-term financial health and performance. Considered in conjunction with the Financial Trend Monitoring System and Capital Improvement Plan, this report offers a framework for discussions of policy in terms of Capital Planning, Balanced Budgeting, Taxation, Programs and Services and Fund Balance
$5 $0 -$5 -$10 -$15 2012
2013
2014
2015
2016
Beginning Fund Balance Ending Fund Balance Fund Balance Reserve Goal (12%)
in advance of the Annual Operating Budget Figure 9: Fund Balance Five Year Forecast process. The forecast models of the Borough’s General Fund, 2012 through 2016, are based upon an “image” of 2011. The specific “image” is the 2011 year-end projection, which has been developed with particular care and consideration by Borough staff. The 2011 year-end projection represents the most accurate “image” of the General Fund and accounts for recent changes in both internal and external environments, which have impact on overall budgetary performance. The forecast also assumes that revenues and expenditures will generally follow the trend paths of prior years as more fully described in the Financial Trend Monitoring System report. However, many things can change from year to year, so staff has again reviewed the revenue and expenditure assumptions for accuracy and made changes as needed. This year’s model reemphasizes the following underlying financial challenges:
50
Flat Tax Base o Over 50% of the Borough’s General Fund revenue is derived from three tax revenue sources that grow at a rate of approximately 1.0%: Real Estate; Earned Income; Local Services Taxes. Revenue growth does not meet Expenditure growth o Absent tax rate increases, maintaining the principle of a Balanced Budget will be out of reach in 2013-2016. Capital Improvements “investing” will require strict discipline and deliberate focus o Capital needs at the Regional level are now in competition for funding with local projects.
Fiscal Year 2012 Annual Budget
Long Range Planning Five-Year Forecast Table 6: Five-Year Financial Forecast: 2012-2016
Column1
2012
2013
2014
2015
2016
Beginning Fund Balance
$
Revenues
$ 19,936,472
$ 20,637,856
$ 21,004,334
$ 21,255,937
$ 21,511,218
Expenditures
$ 21,522,505
$ 23,601,873
$ 24,428,483
$ 25,312,015
$ 26,232,664
Revenues less Expenditures
$ (1,586,033) $ (2,964,017) $ (3,424,148) $ (4,056,078) $ (4,721,446)
Ending Fund Balance
$
1,122,729
$ (1,841,288) $ (5,265,437) $ (9,321,514) $ (14,042,960)
Fund Balance Reserve Goal (12%)
$
2,582,701
$
2,708,761
$
1,122,729
2,832,225
$ (1,841,288) $ (5,265,437) $ (9,321,514)
$
2,931,418
$
3,037,442
$
3,147,920
Capital Planning
Capital Improvements Funding will require General Fund contributions of $210,000 each year beginning on 2012; Includes Future Debt Service and Operating Costs for Regional Parks; Includes Future Debt Service as approved in the 2012-2016 Capital Improvement Plan to fund “needed and necessary” local capital projects: o BD052, Municipal Service Facility; o OP151, Housing Trust.
Balanced Budgeting
Annual expenditures exceed annual revenues in all 5 years; Assumes decrease in CDBG funding will require General Fund to bear full staffing burden.
Tax Policy
Maintains current levies in 2012: o Real Estate Tax .............................................................11.04 mills o Earned Income Tax ................................................................ 1.3% o Local Services Tax ............................................................... $47.00 o Real Estate Transfer Tax ...................................................... 1.25% Real Estate tax increase in 2013: o 1.0 mill to fund Regional Parks capital and operating costs.
Programs and Services
Maintains programs and levels of services at current rates.
Fund Balance
Uses $1.6 million of available Fund Balance in 2012 and the remaining $1.2 million in 2013.
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Long Range Planning Five-Year Forecast
52
Fiscal Year 2012 Annual Budget
Debt Management DEBT MANAGEMENT ........................................................................................................................................... 55 OVERVIEW ..................................................................................................................................................................55 DEBT LIMIT .................................................................................................................................................................55 SUMMARY OF BORROWING ............................................................................................................................................56 2012 DEBT SERVICE .....................................................................................................................................................57 DEBT SERVICE SCHEDULE ...............................................................................................................................................58
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54
Fiscal Year 2012 Annual Budget
Debt Management Overview
Debt Management Overview Under the Pennsylvania Local Government Unit Debt Act, all borrowing by a municipality must be approved by the Department of Community and Economic Development (DCED) and all debt so incurred is charged against the municipal debt limit. There are two types of debt: electoral and non-electoral.
Electoral debt is debt incurred with the approval of the voters at an election and it is not subject to limits. Non-electoral debt is approved by Borough Council and carries a limit, which is defined by a formula based on the average net revenues of the municipality over the past three years. Average net revenues are multiplied by 250% to arrive at the non-electoral debt limit.
All State College Borough's long-term debts are non-electoral, and are classified as general obligations of the Borough. The Local Government Unit Debt Act provides that certain debt supported by revenue producing facilities is considered "self-liquidating" and may be excluded from the debt limit with the approval of DCED. The Parking Fund debt is considered to be self-liquidating. As of January 2011, based on this borrowing base and the exclusion of self-liquidating debt, the Borough's remaining debt capacity is approximately $62.4 million.
Debt Limit LEGAL DEBT LIMIT CALCULATION Borrowing Base (average revenues, 2008-2010)
$30,789,477 ____x 250% $76,973,693
CURRENT OUTSTANDING DEBT Current Gross Indebtedness (January 1, 2012)
$31,916,954
(Amount includes the unrefunded portion of the 2005 General Obligations Bonds, the 2009 General Obligations Bonds, the 2010 Pennsylvania Infrastructure Bank Loan and the Borough’s share of the 2008 Centre Region Recreation Authority Debt for Pools and the 2011 Centre Region Recreation Authority Debt for Regional Parks)
SELF-LIQUIDATING DEBT Parking and Sanitary Sewer Funds REMAINING DEBT CAPACITY
$17,373,583 $62,430,322
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Debt Management Summary of Borrowing
Summary of Borrowing In October 2009, the Borough took advantage of historically low interest rates and refinanced all or a portion of the Borough's 2002, 2003, 2004 and 2005 General Obligation Bond Issues. The Borough achieved a net savings of approximately $1.12 million or 4.03% of refunded principal by refinancing all or a portion of these four Bond Issues. The estimated savings exceeds the 3% threshold set forth by Council in Resolution 960 of February 2008. The resulting $29,265,000 General Obligation Bond Issue was sold online via the MuniAuction website. Six underwriting firms participated in the sale, submitting a total of 30 bids. The Bank of New York Mellon submitted the winning bid with interest rates ranging from 1.00% for bonds due in 2010 to 3.75% for bonds maturing in 2025. In conjunction with the proposed refinancing, Standard & Poor's performed a rating review of the Borough. As a result of this review, the Borough was assigned an AA rating by Standard and Poor's. This represents an upgrade of the Aa3 rating previously assigned the Borough by Moody's Investors Service. The Borough is one of only 19 governmental entities in Pennsylvania to achieve an AA or higher rating from Standard and Poor's. In April 2008, Centre Regional Recreation Authority, through the Centre Region Council of Governments (COG), entered into a 20-year agreement with Jersey Shore State Bank to incur debt of $7.9 million for the renovation of the Park Forest and Welch Pool sites. Through a Guaranty Agreement under the Local Government Debt Act, State College Borough along with the Townships of College, Ferguson, Harris and Patton secured the lease rental debt for these projects. State College Borough's portion, based on the 2008 COG Modified Formula, will be 25.69% or $2,029,510. The 2008 formula will be used to distribute the debt service costs for the first 10 years. Funding for this debt is included as part of the Pool Capital appropriation in the Regional Program section of this Budget. In January 2010, State College Borough was awarded a borrowing of a 10 year, $500,000 loan at 1.625% annual interest rate through the Pennsylvania Infrastructure Bank (PIB) for the Calder Way Storm Sewer rehabilitation project. In April 2011, Centre Regional Recreation Authority, through the Centre Region Council of Governments (COG) entered into a 20-year agreement with Fulton Bank to incur debt for $7.6 million for the regional parks improvements. Through a Guaranty Agreement under the Local Government Debt Act, State College Borough along with the Townships of College, Ferguson, Harris and Patton secured the lease rental debt for these projects. State College Borough's portion, based on the 2011 COG Modified Formula, will be 23.37% or $1,771,168. Funding for this debt is listed as part of Pool Capital in the Regional Program section of this Budget.
56
Fiscal Year 2012 Annual Budget
Debt Management 2012 Debt Service
2012 Debt Service Table 7: 2012 Debt Service Details
2005 General Obligation Bond Issue General Fund Parking Fund
$ $ $
58,480 22,597 35,883
2009 General Obligation Bond Issue General Fund Parking Fund
$ 2,251,529 $ 932,450 $ 1,319,079
2010 Pennsylvania Infrastructure Bank Loan
$
54,375
2008 General Obligation Bond Issue General Fund (Regional Debt incurred for Park Forest and Welch Pools)
$
153,665
2011 General Obligation Bond Issue General Fund Regional Debt incurred for Regional Parks projects)
$
181,644
Total 2012 Debt
$ 2,699,692
State College Borough
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Debt Management Debt Service Schedule
Debt Service Schedule Table 8: Debt Service Schedule: Principle and Interest Payments
Year 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 TOTAL
58
General Fund $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
$
1,009,421 1,007,967 1,006,994 1,009,080 1,006,429 1,009,144 1,008,974 1,016,872 1,000,971 955,178 952,991 956,875 960,354 955,347 -
Parking Fund $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
13,856,597 $
1,354,962 1,531,915 1,535,089 1,535,002 1,531,470 1,537,471 1,533,748 1,531,986 1,532,524 1,537,805 1,527,717 1,535,520 1,533,587 1,530,008 672,735 -
Regional-Pools $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
21,961,539 $
Fiscal Year 2012 Annual Budget
153,665 153,089 153,695 154,149 153,166 153,366 153,415 153,311 153,055 162,931 153,320 153,840 152,873 153,039 153,002 154,047 153,552
Regional-Parks
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 2,617,515 $
181,644 149,214 132,230 132,269 132,250 132,259 132,273 132,242 132,249 132,253 132,266 132,270 132,274 132,238 132,283 132,225 132,279 132,235 132,257 132,251 2,711,461
TOTAL $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
2,699,692 2,842,185 2,828,008 2,830,500 2,823,315 2,832,240 2,828,410 2,834,411 2,818,799 2,788,167 2,766,294 2,778,505 2,779,088 2,770,632 958,020 286,272 285,831 132,235 132,257 132,251 41,147,112
Capital Improvements CAPITAL IMPROVEMENTS PROGRAM .................................................................................................................. 61 BUDGET OVERVIEW ......................................................................................................................................................61 CAPITAL PROJECTS FUND BALANCE OVERVIEW...................................................................................................................62 2012 CAPITAL PROJECTS ...............................................................................................................................................63 DESIGNATED FUNDS .....................................................................................................................................................64 COMPLETED 2011 PROJECTS..........................................................................................................................................65 PREVIOUSLY AUTHORIZED ON-GOING 2011 PROJECTS ........................................................................................................66 APPROVED 2012 PROJECTS ...........................................................................................................................................67
State College Borough
59
60
Fiscal Year 2012 Annual Budget
Capital Improvements Program Budget Overview
Capital Improvements Program Budget Overview The five-year Capital Improvement Plan (CIP) is a compilation of projects that meet the threshold of cost and scope established for the Borough’s capital budget. The CIP includes only those items having a value of $25,000 or higher and an estimated life of six years or longer. Eligible items include: Acquisition of property; Purchase of new equipment (not covered by depreciation previously set aside and funded by the Asset Replacement Fund); Major rehabilitation or replacement of existing facilities or new construction; Consulting fees for special one-time projects with a cost in excess of $25,000. Capital expenditures for 2012 are programmed at $5,614,485. This total is being appropriated from various funds allocated as follows: Capital Fund Asset Replacement Parking Fund Sanitary Sewer Fund Compost Fund Refuse Fund
$ $ $ $ $ $
3,297,195 497,290 480,000 650,000 125,000 565,000
TOTAL
$
5,614,485
There are a total of 28 projects planned and funded in 2012 purchases and projects in Streets, Storm Water, Buildings, Parks, Information Technology, Police, Public Works and Enterprise operations of the Borough. Figure 10: 2012 Capital Expenditures by Fund (%)
2012 Capital Expenditures by Fund
Sanitary Sewer Fund 12%
Compost Fund 2%
Parking Fund 8%
Refuse Fund 10%
Capital Fund 59%
Asset Replacement Fund 9%
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Capital Improvements Program Capital Projects Fund Balance Overview
Capital Projects Fund Balance Overview BUDGET 2011 BEGINNING FUND BALANCE
Y-E Projection 2011
$ 4,514,234
Reserve/Designated Reserve for Existing Projects Unreserved /Undesignated
$
1,191,169 3,323,065
4,326,275
$ 4,907,122
1,144,152 573,680 2,608,443
1,027,984 1,291,720 2,587,418
REVENUE EXPENDITURES
$ 2,137,260 $ 3,285,110
$ $
2,329,482 1,748,635
$ 1,381,168 $ 3,297,195
ENDING FUND BALANCE
$ 3,366,384
$
4,907,122
$ 2,991,095 1,015,484 1,975,611
Reserve/Designated Reserve for Existing Projects Released Reserve
1,564,169 -
1,027,984 1,291,720 448,918
Unreserved/Undesignated
1,802,215
2,587,418
Reserved for Future Project Expenses Street Reconstruction Street/Alley Resurfacing Traffic Signal Installation Park Land Acquisition/Improvements Municipal Building Maintenance Reserve
62
BUDGET 2012
Fiscal Year 2012 Annual Budget
48,000 122,502 273,780 217,000 354,202 $ 1,015,484
Capital Improvements Program 2012 Capital Projects
2012 Capital Projects Table 9: 2012 Capital Projects List
Project Number AR AR BD015 BD052 CO121 IT IT092 IT111 IT112 IT122 OP071 OP082 OP122 OP124 OP53c PF086 PK083 PK200 RF121 RF122 SS-1 ST001 ST002 ST022 ST083 ST102 ST115 ST941 SW031 SW111
Project Vehicle/Equipment Replacement Computer Replacement Municipal Building Maintenance Reserve Municipal Service Facility Compost Building Expansion VMWARE Software Video Surveillance Enterprise Resource Planning System Webpage Redesign Parking Enforcement-License Plate Recognition 800 mHz Radio Replacement In-car Police Video Cameras/Recorders Downtown Master Plan Discovery Space Capital Grant West End Streetscape Improvements Pugh Garage Maintenance Holmes-Foster Park Improvements Park Land Acquisition/Improvement Refuse Study Organic Waste Recycling Sanitary Sewer Rehabilitation/Replacement Street Reconstruction Street & Alley Resurfacing/Microsurfacing Traffic Signal Improvements Planned Intersection Safety and Improvement Study Garner Street Streetlight Conversion ADA Compliance Project Bicycle Facility Improvements Memorial Field Drainage Stormwater Projects TOTAL
2012 Project Expenses $ 224,433 $ 93,657 $ 40,000 $ 45,000 $ 125,000 $ 40,000 $ 475,000 $ 578,630 $ 10,000 $ 60,000 $ 179,200 $ 83,365 $ 200,000 $ 50,000 $ 45,000 $ 480,000 $ $ $ $ $ $ $ $ $ $ $ $ $ $
100,000 90,000 475,000 650,000 895,000 297,400 100,000 30,000 42,000 60,000 57,900 87,900 5,614,485
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63
Capital Improvements Program Designated Funds
Designated Funds The following projects have designated balances within the Capital Projects Fund Budget. Designated funds are reserved for the following projects and appropriated and expensed in accordance with the 2012-2016 Capital Improvement Plan. Anticipated beginning balances, 2012 appropriations, 2012 anticipated project costs and 2012 project expenses are outlined below. Table 10: 2012 Designated Funds
Project Number
Anticipated Balance 12/31/2011
Project Name
Anticipated Balance 12/31/2012
BD015
MUNICIPAL BUILDING MAINTENANCE
$
316,702 $
77,500 $
40,000 $
354,202
PK200 PK083
PARK LAND ACQUISITION/IMPROVEMENT HOLMES-FOSTER PARK MASTER PLAN
$
267,000 $
50,000 $
100,000 $
217,000
ST001
STREET RECONSTRUCTION
$
48,000 $
895,000 $
895,000 $
48,000
ST002
STREET/ALLEY RESURFACING
$
122,502 $
297,400 $
297,400 $
122,502
ST022
TRAFFIC SIGNAL IMPROVEMENTS
$
273,780 $
100,000 $
100,000 $
273,780
TOTAL $ 1,027,984
64
2012 Appropriation
2012 Anticipated Project Costs
Fiscal Year 2012 Annual Budget
$ 1,419,900
$ 1,432,400
$ 1,015,484
Capital Improvements Program Completed 2011 Projects
Completed 2011 Projects The following projects have or will be completed in fiscal year 2011. Funds previously authorized and appropriated but unexpended will be released to the Capital Projects Fund unreserved, undesignated fund balance. Table 11: Anticipated Funds Available for Future Appropriation
Project Number SW111
Project Name
ST083
STORMWATER PLANNED INTERSECTION SAFETY IMPROVEMENT STUDY
ST093
PEDESTRIAN/BICYCLE SAFETY IMPROVEMENTS
ST941
BICYCLE FACILITY IMPROVEMENTS
ST961
NEIGHBORHOOD TRAFFIC CALMING
PK001
PLAYGROUND EQUIPMENT
PK102
SIDNEY FRIEDMAN PARK IMPROVEMENT
OP053
WEST END STREETSCAPE IMPROVEMENTS
OP102
SURVEYING TOTAL STATION
OP115
MUNICIPAL PROPERTY APPRAISAL ZONING/LAND DEVELOPMENT ORDINANCE REWRITE
OP254
Reason for Release of Appropriation Project Completed Under Budget Project Completed Under Budget Project Completed Under Budget Project Completed Under Budget Project Transferred to General Fund
Amount Anticipated to be Released $
77,200
$
21,025
$
43,750
$
20,110
$
19,700
Revised Project Project Completed Under Budget
$
20,000
$
8,968
Revised Project Project Completed Under Budget Project Completed Under Budget
$
80,000
$
37,850
$
8,565
Revised Project
$
111,750
TOTAL $
448,918
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Capital Improvements Program Previously Authorized On-going 2011 Projects
Previously Authorized On-going 2011 Projects The following projects, currently in progress and within budget, are submitted for reauthorization and inclusion in the 2012 Budget. Additional appropriations, as called for in the approved 2012-2016 Capital Improvement Plan are show below in the far right column. Table 12: 2012 Authorized and On-going Projects
Project Number
Anticipated Balance Authorized Projects 12/31/2011
Project Name
IT---
VMWARE SOFTWARE**
BD052
MUNICIPAL SERVICE FACILITY
$
IT092
VIDEO SURVEILLANCE ENTERPRISE RESOURCE PLANNING SYSTEM
$
475,000 $
$
428,630 $
$
10,000 $
IT122
WEBPAGE DESIGN PARKING ENFORCEMENT LICENSE PLATE RECOGNITION
OP082
IN-CAR POLICE VIDEO CAMERAS
$
OP122
ST102
DOWNTOWN MASTER PLAN DISCOVERY SPACE OPERATING SUPPORT WEST END STREETSCAPE IMPROVEMENTS PLANNED INTERSECTION SAFETY IMPROVEMENT STUDY GARNER STREET STREETLIGHT CONVERSION
ST115
ADA COMPLIANCE
$
-
ST941
BICYCLE FACILITY IMPROVEMENTS
$
-
SW031
MEMORIAL FIELD DRAINAGE
$
SW111
STORMWATER
$
IT111 IT112
OP124 OP53c ST083
$
$
$
66
Fiscal Year 2012 Annual Budget
40,000 $
40,000
$
45,000
$
475,000
150,000 $
578,630
45,000 -
$
10,000
$
60,000 $
60,000
63,365 $
20,000 $
83,365
$
200,000 $
200,000
$
50,000 $
50,000
$
45,000 $
45,000
-
-
-
$
-
$
30,000 $
30,000
$
20,000 $
22,000 $
42,000
$
60,000 $
60,000
$
57,900 $
57,900
22,850 $
30,000 $
-
87,900 $
87,900
TOTAL $ ** New Project
2012 Anticipated Project Costs
2012 Appropriation
1,064,845
$ $
852,800
$
1,864,795
Capital Improvements Program Approved 2012 Projects
Approved 2012 Projects Asset Replacement Funds The following asset replacement projects are submitted for inclusion in the 2012 Budget. The 2012 appropriation and associated project expenses are shown below. Table 13: 2012 Asset Replacement
Project Number
2012 Anticipated Project Costs
2012 Appropriation
Project Name
AR
VEHICLE/EQUIPMENT REPLACEMENT
$
224,433 $
224,433
AR
COMPUTER REPLACEMENT
$
93,657 $
93,657
OP071
800 mHz RADIO REPLACEMENT
$
179,200 $
179,200
TOTAL $
497,290 $
497,290
Enterprise & Other Funds The following projects are submitted for inclusion in the 2012 Budget. Each project was included in the 2012-2016 Capital Improvement Plan and approved for inclusion in the 2012 Budget. The requested 2012 appropriation and associated project expenses are shown below. Table 14: 2012 Enterprise & Other Funds Projects
Project Number
Project Name
Fund
2012 Anticipated Project Costs
2012 Appropriation
CO121
COMPOST BUILDING EXPANSION COMPOST
$
125,000 $
125,000
PF086
PUGH GARAGE MAINTENANCE
PARKING
$
480,000 $
480,000
RF121
REFUSE STUDY
REFUSE
$
90,000 $
90,000
RF122
ORGANIC WASTE RECYCLING SANITARY SEWER REHAB/REPLACEMENT
REFUSE
$
475,000 $
475,000
SANITARY SEWER
$
650,000 $
650,000
SS001
TOTAL $
1,820,000
$
1,820,000
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Capital Improvements Program Approved 2012 Projects
68
Fiscal Year 2012 Annual Budget
General Fund GENERAL FUND OVERVIEW ................................................................................................................................. 71 DETAIL ON RECEIPTS ............................................................................................................................................ 75 LINE ITEM BUDGET .......................................................................................................................................................86 ADMINISTRATION ................................................................................................................................................ 89 LINE ITEM BUDGET .......................................................................................................................................................99 FINANCE ............................................................................................................................................................ 100 LINE ITEM BUDGET .....................................................................................................................................................103 TAX COLLECTION................................................................................................................................................ 104 LINE ITEM BUDGET .....................................................................................................................................................107 INFORMATION TECHNOLOGY ............................................................................................................................ 108 LINE ITEM BUDGET .....................................................................................................................................................111 POLICE ............................................................................................................................................................... 112 LINE ITEM BUDGET .....................................................................................................................................................122 PARKING ENFORCEMENT ................................................................................................................................... 124 LINE ITEM BUDGET .....................................................................................................................................................127 PLANNING & ZONING ........................................................................................................................................ 128 LINE ITEM BUDGET .....................................................................................................................................................132 ORDINANCE ENFORCEMENT & PUBLIC HEALTH ................................................................................................. 133 LINE ITEM BUDGET .....................................................................................................................................................137 PUBLIC WORKS .................................................................................................................................................. 138 LINE ITEM BUDGET .....................................................................................................................................................146 DEBT SERVICE .................................................................................................................................................... 148 LINE ITEM BUDGET .....................................................................................................................................................149 REGIONAL PROGRAMS ...................................................................................................................................... 150 LINE ITEM BUDGET .....................................................................................................................................................153 MISCELLANEOUS ................................................................................................................................................ 154 LINE ITEM BUDGET .....................................................................................................................................................157
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70
Fiscal Year 2012 Annual Budget
General Fund Overview Budget Summary
General Fund Overview Budget Summary BUDGET 2011
Y-E Projection 2011
BUDGET 2012
Beginning Balance Reserved / Designated Unreserved
3,779,158 (1,329,551) 2,449,607
3,833,839 (1,329,551) 2,504,288
4,135,195 (905,323) 3,229,872
Revenues Expenditures Transfer to Capital Projects Fund
19,936,887 20,636,715 -
20,537,621 20,236,265 -
20,258,646 21,001,428 -
Ending Balance $ Reserved / Designated Unreserved (12% of Expenditures)
3,079,330 $ (853,053) 2,226,277
4,135,195 $ (905,323) 3,229,872
3,392,413 (905,323) 2,487,090
Reserved / Designated Summary Local Services Tax Refunds Future Pension Obligations Total Reserved / Designated $
255,211 597,842 853,053 $
905,323 905,323 $
905,323 905,323
Figure 11: General Fund Actual Revenues and Expenditures (2007-2010)
22,500,000 20,000,000 17,500,000 15,000,000 12,500,000 10,000,000 7,500,000 5,000,000 2,500,000 -
2007
2008
2009
2010
ACTUAL
ACTUAL
ACTUAL
ACTUAL
15,870,960
16,665,483
18,808,508
20,023,769
EXPENDITURES 15,870,399
16,429,037
17,234,519
19,034,843
REVENUES
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General Fund Overview Revenues by Category
Revenues by Category Figure 12: 2012 Revenues by Category REVENUE CATEGORY
2012 BUDGET
Taxes
$
Licenses and Permits
$
624,600
Fines and Costs
$
1,486,000
Interest and Rents
$
60,730
Intergovernmental Revenue
$
1,586,446
Intergovernmental (Pass-Thru)
$
78,800
Departmental Earnings
$
4,665,035
Miscellaneous
$
10,950
SUBTOTAL $
19,217,561
$
1,041,085
Interfund Transfers
Bond Proceeds $ TOTAL AVAILABLE FOR APPROPRIATION $
10,705,000
20,258,646
Figure 13: 2007-2012 Actual and Projected General Fund Revenues by Category*
$22,500,000 $20,000,000
$17,500,000 $15,000,000
$12,500,000 $10,000,000
$7,500,000 $5,000,000
$2,500,000 $2007
2008
2009
2010
2011
2011
2012
ACTUAL
ACTUAL
ACTUAL
ACTUAL
BUDGET
Y-E PROJECTION
BUDGET
Taxes
Licenses and Permits
Fines and Costs
Interest and Rents
Intergovernmental Revenue
Intergovernmental (Pass-Thru)
Departmental Earnings
Miscellaneous
Interfund Transfers
Bond Proceeds
*Increases observed in the 2011 Y-E Revenue Projection are due to State aid for pension and fireman’s relief.
72
Fiscal Year 2012 Annual Budget
General Fund Overview Expenditures by Category
Expenditures by Category Figure 14: 2012 Expenditures by Category EXPENDITURE CATEGORY
2012 BUDGET
Personnel
$
14,236,856
Operating
$
2,214,177
Capital
$
508,558
Debt Service
$
1,009,736
Regional Programs
$
1,417,820
Miscellaneous
$
231,935
Pass-Thru Grants
$
1,382,346
Interfund Transfers
$
-
TOTAL EXPENDITURES $
21,001,428
Figure 15: Actual and Projected General Fund Expenditures by Category (2007-2012)
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General Fund Overview Expenditures by Category
Expenditures by Department Figure 16: 2012 Budget General Fund Expenditures by Department
DEPARTMENT
2012 BUDGET
Administration
$
1,254,115
Finance
$
516,811
Tax Collection
$
265,845
Information Technology
$
699,455
Police
$
9,004,612
Parking Enforcement
$
387,712
Planning & Zoning Ordinance Enforcement & Public Health
$
591,989
$
382,765
Public Works
$
3,856,287
Debt Service
$
1,009,736
Regional Programs
$
1,417,820
Miscellaneous
$
231,935
Pass-Thru Grants
$
1,382,346
TOTAL EXPENDITURES $
21,001,428
Figure 17: 2007-2012 Actual and Projected General Fund Expenditures by Department (2006-2012)
74
Fiscal Year 2012 Annual Budget
Detail on Receipts Overview
Detail on Receipts Overview The Receipts section of the General Fund Budget includes the revenues received from Taxes; Licenses and Permits; Fines and Costs; Interest Earnings and Rent; Intergovernmental Revenue; Departmental Services; Miscellaneous Revenue; and Indirect Costs and Interfund Transfers.
Goals
Encourage revenue base growth through economic revitalization strategies; Maintain reserves at adequate levels to provide for the short-term financial protection of programs and services; Identify additional revenue alternatives to improve the “financial sustainability” of the Borough.
Budget Impacts Revenue from taxes comprises 52.84% of the budgeted General Fund receipts for 2012. The Borough currently levies the following taxes:
Real Estate, with a $25,000 Homestead Exclusion; Realty Transfer; Earned Income and Net Profits; Local Services.
A brief discussion of each levy, the proposed tax rate, and budgeted revenue for 2012 follows. As a Home Rule municipality, the Borough is generally not subject to the rate limitations on resident taxation set forth in the state enabling legislation for the real estate, realty transfer, and earned income and net profits taxes.
Details on Appropriations Taxes 301-100 – Real Estate Tax: The real estate tax is one of the Borough's two principal revenue sources. The budgeted receipts for this tax are calculated by multiplying the assessed value of the taxable properties listed on the tax roll maintained by the Centre County Assessment Office by the millage rate determined by Council, less allowable exclusions. For 2012, the Borough's real estate tax rate is 11.040 mills. Centre County and the State College Area School District also levy the real estate tax at the rates of 7.840 and 36.850 mills respectively. The Borough Tax Office collects the real estate tax for the Borough and the School District. Centre County collects their real estate tax in-house. A mill is the equivalent of $1 in tax on each $1,000 of a property's assessed value, or .001 expressed as a decimal. The assessed value of all real estate on the County's tax rolls is stated in 1995 dollars, the "base year" of the last countywide property reassessment. At that time, the County fixed the ratio of market to assessed value at 50%. Due to the effects of inflation and rising property values, the ratio of market to assessed value has declined to 28.1% in 2011. Known as the "common level of assessment,"
State College Borough
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Detail on Receipts Details on Appropriations this ratio is calculated annually by the State Tax Equalization Board (STEB). The common level ratio is used to value new construction and property improvements, so that they are placed on the tax rolls in 1995 base-year dollars, thus maintaining uniformity in the real estate assessments. The common level ratio is also applied to changes resulting from real estate assessment appeals. Table 15 illustrates changes in the Borough's market and assessed values from 1995 to 2012. Growth in the Borough's assessed valuation from new construction, redevelopment, and property improvements has averaged about a 0.5% per year during this period. These gains have largely been offset by assessment appeals filed by the owners of commercial and income-producing properties. While the Borough has vigorously opposed unwarranted appeals, they are difficult and expensive to contest. This modest growth in the tax base, coupled with the fact that 44.6% of the property in the Borough is tax exempt, illustrates that meaningful increases in revenue from the real estate tax can be derived only from increases in the millage rate. Since 2006, the Borough has offered homestead exclusion to the owners of dwellings who occupy them as their principal place of residence. The homestead exclusion supports owner-occupied housing in the Borough and shifts a portion of the real estate tax burden to the owners of commercial and incomeproducing properties. Approximately 2,200 properties in the Borough have been qualified for this exclusion by the Centre County Assessment Office. Each qualified property receives an exclusion of $25,000 in assessed value prior to the computation of Borough real estate taxes due. For 2011, the exclusion amounted to $276 per homestead at 11.040 mills. Table 15: Changes in the Borough's Market & Assessed Value (1995-2012)
Year Market Value Ratio Assessed Tax Rate Gross Tax Homestead 1995 $ 926,042,470 50% $ 463,021,235 3.700 $ 1,713,180 1996 $ 917,118,690 50% $ 458,559,345 3.950 $ 1,811,310 1997 $ 923,123,000 50% $ 461,561,785 4.350 $ 2,007,794 1998 $ 926,588,760 50% $ 463,294,380 4.350 $ 2,015,331 1999 $ 941,559,060 50% $ 470,779,530 4.350 $ 2,047,891 2000 $ 943,635,430 50% $ 471,817,715 4.350 $ 2,052,408 2001 $ 945,520,900 50% $ 472,760,450 4.350 $ 2,056,508 2002 $ 949,006,020 50% $ 474,503,010 4.750 $ 2,253,891 2003 $ 952,402,550 50% $ 476,201,275 4.900 $ 2,335,388 2004 $ 969,839,300 50% $ 484,919,650 5.700 $ 2,764,043 2005 $ 972,030,800 50% $ 486,015,400 7.300 $ 3,547,913 2006 $ 970,073,080 50% $ 485,036,540 10.035 $ 4,867,341 $ (571,094) 2007 $ 983,319,710 50% $ 491,659,855 10.035 $ 4,933,807 $ (584,543) 2008 $ 987,555,920 50% $ 493,777,960 10.540 $ 5,204,419 $ (591,117) 2009 $ 990,457,320 50% $ 495,228,660 11.040 $ 5,467,324 $ (607,241) 2010 $ 987,601,380 50% $ 493,800,690 11.040 $ 5,451,560 $ (604,904) 2011 $ 985,341,740 50% $ 492,670,870 11.040 $ 5,439,086 $ (605,748) 2012* $ 986,000,000 50% $ 493,000,000 11.040 $ 5,442,720 $ (605,720) * Estimated values based on data furnished by the Centre County Assessment Office
76
Fiscal Year 2012 Annual Budget
Net Tax $ 1,713,180 $ 1,811,310 $ 2,007,794 $ 2,015,331 $ 2,047,891 $ 2,052,408 $ 2,056,508 $ 2,253,891 $ 2,335,388 $ 2,764,043 $ 3,547,913 $ 4,296,247 $ 4,349,264 $ 4,613,302 $ 4,860,083 $ 4,846,656 $ 4,833,338 $ 4,837,000
Detail on Receipts Details on Appropriations The 2012 Budget continues the real estate tax rate of 11.040 mills. Based on this rate, and continuing the $25,000 homestead exclusion, the revenue budgeted from the real estate tax in 2012 is computed as follows: Taxable Market Valuation Stated Ratio
$ 986,000,000 x
Taxable Assessed Valuation Tax Rate
0.50 493,000,000
x
Gross Tax Levy
0.011040 5,442,720
Less Homestead Exclusion
-605,720
Net Tax Levy
4,837,000
Less Discounts Allowed
-87,000
Less Returns to County
-75,000
Plus Delinquent Collections by County
75,000
Budgeted Revenue
$
4,750,000
At the proposed rate of 11.040 mills, each qualified homestead will receive a reduction of $276 in Borough real estate taxes in 2012. 301-900 – Tax Penalties: This line item includes penalties on real estate taxes paid to the Tax Office after the discount and face periods have expired. It also includes penalties collected on delinquent real estate taxes by the Centre County Tax Claims Bureau. $30,000 is budgeted for 2012. 310-100 – Realty Transfer Tax: The revenue for this line item reflects a rate of 1.25% of the sales price for real estate transactions occurring within the Borough for 2012. Of this rate, 0.75% is levied under the Borough's home rule taxing powers. The School District levies this tax at 0.50%, which makes the total rate 1.75% for property transfers in the Borough. The realty transfer tax is collected by the Centre County Recorder of Deeds, who remits it to the levying bodies on a monthly basis, less a collection fee. The revenue from this tax fluctuates annually, depending upon the number and price of properties sold. $775,000 is budgeted for 2012. 310-210 – Earned Income and Net Profits: The earned income and net profits tax is the Borough's other principal source of revenue. This tax is levied on the earned income and net profits received by residents of the Borough, as well as those received by non-residents who are temporarily living in the Borough but not subject to a similar tax at their legal place of residence. For 2011, the rate for residents is 1.30%, of which 0.80% is levied through the exercise of Home Rule taxing powers. The rate for nonresidents is fixed at 1.00% and may not be increased. The 2012 Budget continues these rates. The School District also levies this tax on residents of the Borough at the rate of 0.95%, making the combined resident rate 2.25% (the School District may not tax non-residents).
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Detail on Receipts Details on Appropriations The earned income and net profits
Table 16: Summary of Local income Tax Receipts (1992-2011)
tax is collected primarily through Year University Other Total Change (%) employer withholding. All persons 1992 $ 1,456,219 $ 1,328,635 $ 2,784,854 (2.4) living in the Borough and receiving 1993 $ 1,468,812 $ 1,388,031 $ 2,856,843 2.6 earned income and/or net profits 1994 $ 1,546,923 $ 1,437,875 $ 2,984,798 4.5 are required to file an annual return 1995 $ 1,604,070 $ 1,441,915 $ 3,045,985 2.1 1996 $ 1,641,108 $ 1,341,588 $ 2,982,696 (2.1) with the Tax Collector. 1997 $ 1,623,351 $ 1,445,336 $ 3,068,687 2.8 Commonwealth Act 32 of 2008 1998 $ 1,694,885 $ 1,627,660 $ 3,322,545 8.3 mandates countywide collection of 1999 $ 1,775,571 $ 1,670,537 $ 3,446,108 3.7 this tax beginning on January 1, 2000 $ 1,853,295 $ 1,574,837 $ 3,428,132 (0.1) 2012. The Centre County Tax 5.8 Collection Committee appointed the 2001 $ 2,037,068 $ 1,589,934 $ 3,627,002 2002 $ 2,159,524 $ 1,584,510 $ 3,744,034 3.2 Borough (operating as the Centre 2003 $ 2,207,806 $ 1,617,250 $ 3,825,056 2.2 Tax Agency) as countywide earned 2004 $ 2,162,986 $ 1,442,744 $ 3,605,730 (3.3) income tax collector effective on 2005 $ 2,162,477 $ 1,473,162 $ 3,635,639 0.8 that date. 2006 $ 2,055,222 $ 1,608,351 $ 3,663,573 0.8 Revenue from the earned income 2007 $ 2,055,386 $ 1,620,760 $ 3,676,146 0.3 and net profits tax has been 2008 $ 2,062,259 $ 1,799,181 $ 3,861,440 5.0 impacted by demographic shifts in 2009 $ 2,134,160 $ 1,736,379 $ 3,870,994 0.1 our population. The Borough's 2010 $ 2,283,842 $ 1,658,357 $ 3,942,199 1.8 overall population increased slightly 2011* $ 2,152,895 $ 1,827,105 $ 3,980,000 1.0 since 1990, with the population less * Estimated than 24 years of age showing the most growth. The persons comprising this portion of the population segment often have little or no earned income subject to the tax. As shown in Table 16, declination in the base of the earned income and net profits tax has created an environment where the Borough's revenue from this source is experiencing minimal growth. This trend is expected to continue. $4,000,000 is budgeted for 2012. 310-300 – Local Services Tax: The local services tax is a flat $52 tax levied on all persons employed within the Borough, regardless of their legal place of residence. Of the total annual tax amount, $5 is levied by the School District, making the Borough's effective rate $47. The local services tax is collected primarily through employer withholding. The Tax Office collects this levy for the Borough, the School District, and by contract, for several other political subdivisions. This tax replaced the Emergency and Municipal Services Tax in 2008. Along with the new name came other state-mandated changes that provide a $12,000 minimum income exemption and a per-payroll-period rather than annual lump sum withholding process. These changes reduced the Borough's revenue from the tax, while at the same time increasing collection costs. $1,150,000 in revenue is budgeted for 2012.
Licenses and Permits Revenue from license and permit fees comprises 3.08% of the budgeted General Fund receipts for 2012. A brief description of the licenses and permits issued by the Borough and the fees and budgeted revenue for each item follows.
78
Fiscal Year 2012 Annual Budget
Detail on Receipts Details on Appropriations 321-210 – DOEPH Licenses: The Department of Ordinance Enforcement and Public Health (DOEPH) issues annual licenses for eating and drinking establishments (approximately 140 licenses); retail food establishments (approximately 15 licenses); and massage and tattoo establishments (approximately 10 licenses). The fees for these licenses were increased for 2010. $50,000 in revenue from these licenses is budgeted for 2012. 321-230 – Dog Licenses: Through an arrangement with the Centre County Treasurer, annual dog licenses are sold at the Municipal Building. The Borough is permitted to collect $1 per license to cover the cost of issuance. $200 is budgeted for 2012. 321-410 – Towing Licenses: Firms, which tow vehicles from public and/or private property, are required to meet certain qualifications and obtain an annual license from the Borough. Three firms are currently licensed to perform these services. An increase in license fees is proposed for 2012. $3,000 is budgeted for 2012. 321-430 – Street Permits: Contractors are required to obtain a permit from the Borough whenever they excavate or occupy a public street. The permit fees are $60 and $30 respectively. $3,500 is budgeted for 2012. 321-610 – Transient Retail Licenses: Persons who engage in canvassing, soliciting, foot and vehicle peddling, door-to-door sales, and transient retail businesses are required to obtain a license from the Borough. Daily, weekly, monthly and annual licenses are available, at varying fees, and approximately 20 persons are licensed annually. About three hundred (300) sidewalk sale artists participating in the Arts Festival are required to obtain a $25 temporary retail permit from the Borough since they are not otherwise subject to the provisions of the transient retail licensing ordinances. $12,000 is budgeted for 2012. 321-620 – Sign Permits/Licenses: A permit/license is required for all new signs erected in the Borough. The fees vary depending upon the size of the sign. $2,000 is budgeted for 2012. 321-730 – Loading Zone Permits: To regulate the use of loading zones in the central business district, an annual permit is required for non-commercially licensed vehicles that wish to use the zones for business purposes. The permit fee is $25 per vehicle. $2,500 is budgeted for 2012. 321-810 – Television Cable Franchise: The Borough's current television cable franchise agreements with Comcast and Windstream provide for a franchise rate of 5% of gross revenues. $350,000 is budgeted for 2012. 322-800 – Residential Parking Permits: Residents of the residential and commuter parking districts may purchase an annual permit from the Borough that allows them to park their vehicles on the street beyond the posted time limits. $2,000 is budgeted for 2012. 322-805 – Residential Rental Permits: There are approximately 9,700 residential rental units in the Borough. While the Centre Region Code Administration (CRCA) agency is responsible for licensing and inspecting these units to ensure compliance with the property maintenance codes, their inspections occur on an average of only once in every three years. Consequently, staff in the Borough’s Department State College Borough
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Detail on Receipts Details on Appropriations of Ordinance Enforcement and Public Health (DOEPH) regularly performs tasks to address a variety of health and safety issues related to these units. To recoup the costs of performing this work, an annual permit fee of $12.50 per unit is imposed on the owners of residential rental units in the Borough. An increase in the fee to $15 per unit is proposed for 2012. This fee is collected by CRCA along with the regional rental housing permit fee and then remitted to the Borough. A fee of $25 is charged for processing changes in the ownership of residential rental units. Borough staff collects this fee at the time the ownership changes are filed. $152,400 in revenue is budgeted from these sources for 2012. 322-801 – Commuter Parking Permits: Commuters may purchase a monthly permit from the Borough that enables them to park their vehicle on designated streets close to the downtown. The fee is $40 per month. $47,000 is budgeted for 2012.
Fines and Costs Revenue from fines and costs comprises 7.34% of the budgeted General Fund receipts for 2012. A brief description of the items in this category and the budgeted revenue for each item follows. The revenue for these items fluctuates somewhat from year-to-year, based upon the number of violations issued and the fines imposed. 331-100 – Crimes Code Violations: These fines are imposed and collected by the District Judge as a result of charges filed by Borough Police Officers for offenses under the Pennsylvania Crimes Code. $380,000 is budgeted for 2012. 331-105 – Vehicle Code Violations (state): The Borough receives a distribution of fines collected by the Commonwealth for Vehicle Code citations issued by the State Police. The distribution is based upon a formula that includes road mileage and population. $25,000 is budgeted for 2012. 331-110 – Vehicle Code Violations (local): These fines are imposed and collected by the District Judge for Vehicle Code citations issued by Borough Police Officers. Also included in this line item are DUI fines collected by the Centre County Probation Office. $160,000 is budgeted for 2012. 331-115 – Non-meter Parking Violations (Police): These fines are paid at the Municipal Building for nonmeter parking violations issued by Borough Police Officers. $15,000 is budgeted for 2012. 331-120 – Non-meter Parking Violations (Parking Enforcement): These fines are paid at the Municipal Building for non-meter parking violations issued by Borough Parking Enforcement Officers. The majority of these fines are for violation of the Borough's overnight (2:00 a.m. to 6:00 a.m.) parking restriction. The base fine for this violation was increased from $15 to $25 in 2009. $400,000 in revenue is budgeted for 2012. 331-125 – Non-meter Parking Violations (District Judge): These fines are imposed and collected by the District Judge for non-meter parking violations issued by Borough Police and Parking Enforcement Officers, but which have not been paid at the Municipal Building. If the fine for these violations is not paid after 30 days, the issuing officer files a citation against the registered owner of the vehicle before the District Judge and the matter is adjudicated in Magisterial Court. $40,000 is budgeted for 2012.
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Fiscal Year 2012 Annual Budget
Detail on Receipts Details on Appropriations 331-131, 132 & 133 – Ordinance Violations (Other): These fines are paid at the Municipal Building for violations issued by Borough Ordinance Enforcement Officers, including snow, grass, refuse/recycling, and dog law offenses. Also included are fines for lawn parking and false alarms, as well as "boot" fees paid by parking scofflaws to release vehicles that have been immobilized. An increase in the fine for refuse/recycling violations from $50 to $100 per offense is proposed for 2012. $48,000 is budgeted for 2012. 331-136, 137 & 138 – Ordinance Violations (District Judge): These fines are imposed and collected by the District Judge for violations issued by Borough Ordinance Enforcement Officers, but have not been paid at the Municipal Building. If the fine for these violations is not paid at the Municipal Building after 30 days, the issuing officer files a citation with the District Judge and the matter is adjudicated in Magisterial Court. Also included are fines for citations filed before the District Judge for tax and zoning matters, and fines for citations issued by Borough Police Officers for ordinance violations such as public urination and open containers of alcoholic beverages. $108,000 is budgeted for 2012. 331-140 – Parking Meter Violations: These fines are paid at the Municipal Building for parking meter violations issued by Borough Parking Enforcement Officers on the streets and in the municipal lots. The base fine for meter violations was increased from $5 to $6 in 2009. $280,000 in revenue is budgeted for 2012. 331-145 – Parking Meter Violations (District Judge): These fines are imposed and collected by the District Judge for parking meter violations issued by Borough Parking Enforcement Officers, but which have not been paid at the Municipal Building. If the fine for these violations is not paid at the Municipal Building after 30 days, the issuing officer files a citation with the District Judge and the matter is adjudicated in Magisterial Court. $30,000 is budgeted for 2012.
Interest Earnings/Rent Revenue from interest earnings and rent comprises 0.30% of the budgeted General Fund receipts for 2012. A brief description of the items in this category and the budgeted revenue for each item follows. 314-100 – Interest Earnings: Revenue received from interest earned on the investment of temporarily idle Borough funds is determined by the amounts available for investment and the prevailing market interest rates. State law and the Borough's policy limit investment options to those that are relatively risk-free. In addition, financial institutions are required to collateralize municipal deposits in accordance with state law. The Borough's idle funds are invested with the Pennsylvania Local Government Investment Trust (PLGIT) and in money market accounts and certificates of deposits with local financial institutions. A cash concentration account is also maintained for the overnight investment of deposited funds. Due to market volatility, future interest earnings are very difficult to estimate. $40,000 is budgeted for 2012. 341-300 – Office Space Rentals: C-NET leases 1,600 square feet of office space in the Municipal Building and two parking spaces under a ten-year agreement with the Borough. The Central Pennsylvania Farmers Market Association leases 250 square feet of space in the lobby of the Municipal Building on Fridays from January through April for the indoor famers market. $20,630 is budgeted from these sources for 2012. State College Borough
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Detail on Receipts Details on Appropriations 341-400 – Facilities/Room Rentals: Fees are charged to firms and groups that use meeting facilities in the Municipal Building for other than civic purposes. $100 is budgeted for 2012.
Intergovernmental Revenue Revenue from intergovernmental sources comprises 7.83% of the budgeted General Fund revenues for 2012. A brief description of the items in this category and the budgeted revenue for each item follows. Due to the nature and availability of grant programs, the revenues in this category fluctuate from yearto-year. 354-200 – School Resource Officer Program: The State College Area School District reimburses the Borough for 75% of the cost of the School Resource Officers assigned to the High School and the Middle Schools. $145,000 is budgeted for 2012. 354-330 – Sponsored Training Fees: Municipal Police Officers from Centre County and the surrounding counties may attend the annual in-service training program conducted by the Borough Police Department. These officers pay a fee to attend the program. $9,000 is budgeted for 2012. 354-401 – STOP Violence Against Women Program: The Pennsylvania Commission on Crime and Delinquency (PCCD) awarded a grant to Centre County for the STOP Violence Against Women Program. A portion of these grant funds are passed-through to the Borough to cover part of the cost of the Sexual Assault Detective. $31,000 is budgeted in 2012. 354-403 – Traffic Safety Grant: The Pennsylvania Department of Transportation awarded a grant to the Borough Police Department to cover the costs of participating in the "Smooth Operator" program, which discourages aggressive driving through increased traffic law enforcement on selected routes. $10,000 is budgeted for 2012. 354-404 – Drug Task Force: The Borough Police Department is one of five local law enforcement agencies jointly participating in the Regional Drug Task Force. The Commonwealth reimburses the Borough for Police Officer overtime associated with investigations and operations conducted by the Task Force. $40,000 is budgeted for 2012. 354-405 – DUI Sobriety Checkpoint Grant: The Pennsylvania Department of Transportation awarded a grant to six local law enforcement agencies that jointly participate in a DUI Sobriety Checkpoint program. The grant reimburses the Borough for Police Officers' salaries and benefits while they are conducting sobriety checkpoints. $8,000 is budgeted for 2012. 354-407 – Alcohol Source Investigation Grant: The Pennsylvania Commission on Crime and Delinquency (PCCD) awarded the Borough a grant to cover Police Officer overtime and other costs associated with alcohol source investigations. $15,000 is budgeted for 2012. 355-100 – Public Utility Realty Tax: The Borough receives an annual distribution from the Commonwealth for a portion of the state tax on realty owned by public utilities. The distribution is based upon a formula that compares the ratio of the assessed value of public utility realty in the Borough to the assessed value of all public utility realty in the state. $15,000 is budgeted for 2012.
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Fiscal Year 2012 Annual Budget
Detail on Receipts Details on Appropriations 355-800 – Alcoholic Beverage Licenses: The Pennsylvania Liquor Control Board (PLCB) distributes state license fee revenue to the Borough for the 33 establishments currently licensed to serve alcoholic beverages in the Borough. The fee is $300 per establishment. $9,900 is budgeted for 2012.
Intergovernmental Revenue (Pass-Through) Revenue from intergovernmental grant pass-through programs comprises 0.39% of the budgeted General Fund receipts for 2012. A brief description of these programs and the budgeted revenue for each program follows. Due to the nature and availability of the grants associated with these programs, the revenues in this category fluctuate from year-to-year. 354-409 – Encouraging Arrests Program: The U. S. Department of Justice awarded the Borough a multiyear grant to cover the operating expenses of the Victim Centered Intensive Case Management Unit established under the Encouraging Arrests Program. This program provides assistance to the victims of domestic violence. $180,000 is budgeted for 2012. 356-500 – Communities That Care Grant: The Centre County Mental Health/Mental Retardation Office passes-through to the Borough funds for the Drug Free Communities Program, which the County receives from the Federal Substance Abuse and Mental Health Services Administration. These funds are used to cover the operating expenses of the Care Partnership-Communities That Care Project, which promotes a healthy, safe, and productive environment for families and youth in the community. $61,000 is budgeted for 2012. 356-700 – Juvenile Intervention/Youth Aid Panel Program: The Pennsylvania Commission on Crime and Delinquency (PCCD) awarded the Borough a grant to cover the operating expenses of the Juvenile Intervention/Youth Aid Panel Program, which is managed by the Center for Alternatives in Community Justice. The program offers sentencing alternatives for youthful offenders. $5,000 is budgeted for 2012. 356-800 – Supportive Housing Program: The U. S. Department of Housing and Urban Development (HUD) awarded the Borough a grant of Continuum of Care funds to support additional case management services furnished to homeless persons with special needs and homeless youth through the Local Shelter Initiative Project, which is managed by Housing Transitions, Inc. $12,800 is budgeted for 2012.
Departmental Earnings Revenue from departmental earnings comprises 23.03% of the budgeted General Fund receipts for 2012. A brief description of the items in this category and the budgeted revenue for each item follows. 360-100 – Sale of Land/Materials/Services: Revenues from the sale of surplus property and equipment, reimbursements for damages to Borough property, and revenues from equipment rental and related services are included in this item. $15,000 is budgeted for 2012. 361-400 & 500 – Financial/Technology/Benefit Administration Services: This line item covers revenue from financial services furnished by the Borough to the Centre Region Council of Governments (COG), Schlow Centre Region Library, and C-NET ($121,800); and information technology services furnished by the Borough through the Regional Technology Consortium to COG, the Centre Area Transportation
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Detail on Receipts Details on Appropriations Authority, and College, Ferguson and Patton Townships ($249,070). Also included is $750 from C-NET for benefit administration costs associated with their participation in the Borough's health insurance program. A total of $371,620 in revenue is budgeted from these sources in 2012. 361-600 – Tax Collection Services: This item includes revenues for tax collection services furnished by the Borough to other political subdivisions. The Tax Office collects the real estate and local services taxes for the State College Area School District on an actual cost plus 20% overhead basis. The local services tax is also collected on an actual cost plus 20% overhead basis for Bellefonte Borough and Benner, College, Ferguson, Halfmoon, Harris, Patton and Spring Townships and the Bellefonte Area School District. This line item also includes revenue for residual earned income tax collection services that are not part of the countywide earned income tax collection contract and revenue from College and Patton Townships for their share of the joint tax server project. $165,000 is budgeted from these sources for tax collection services in 2012. 361-700 – Contracted Janitorial Services: The Borough furnishes janitorial and building maintenance services to Schlow Centre Region Library, and to the Centre Area Transportation Authority (CATA) for the space they occupy in the Library building. By contract, the Library and CATA will reimburse the Borough $133,350 for these services in 2012. 361-800 – Public Works Services: The Public Works Department furnishes direct-charge labor and equipment services to several of the Borough's enterprise funds including Parking, Sanitary Sewer, Refuse/Recycling, Compost Operations, Bellaire Court and the Bus Terminal. This line item covers reimbursement to the General Fund for those services as well as reimbursement for Public Works Department services furnished to other entities, such as traffic control services for Penn State University home football games from Penn State University. $1,340,000 is budgeted from these sources in 2012. 362-100 – Police Services Contracts: Both College and Harris Townships will continue to contract with the Borough for police services in 2012. The Townships contract for a fixed number of hours of service per week and reimburse the Borough for the contracted hours based upon an estimated hourly rate that reflects the direct costs plus a 20% overhead charge. Any additional hours of service provided to the Townships during the year are billed at a premium, full cost rate that includes all overhead and indirect costs. For 2012, the base rate for contracted service is estimated to be $92.30 per hour and the premium rate for additional hours is estimated to be $106.19. These estimated rates are reconciled to actual after year-end, and adjustments are made accordingly. For 2012, College Township will contract for 260 hours of service per week, which will generate $1,247,896 in revenue, while Harris Township has contracted for 77 hours of service per week, which will generate $369,569. Therefore, a total of $1,617,465 is budgeted for police services in 2012. 361-105 – Police Services (Special Events): This item includes revenue from security and traffic control services provided by the Borough Police Department during special events, such as School District functions, the Arts Festival, and the Penn State University homecoming parade. At the request of the University, Borough Police Officers are assigned to provide security at Beaver Stadium during home football games and Penn State University reimburses the Borough for the cost of these officers. In 2009, the Borough entered into a separate agreement with the University for reimbursement of the costs 84
Fiscal Year 2012 Annual Budget
Detail on Receipts Details on Appropriations related to traffic control services provided by Borough Police Officers for home football games. A total of $275,000 is budgeted from these sources in 2012. 362-110 – Sale of Police Reports: Fees charged by the Borough Police Department for copies of incident and vehicle crash reports and record checks are included in this line item. $18,000 in revenue is budgeted for 2012. 362-115 – Youthful Offender Program: The Youthful Offender Program (YOP) provides an alternative to the criminal justice system for young persons cited for underage drinking for the first time. These offenders may apply for the YOP through the District Judge, pay a fee, and must complete the program, which is operated by the Community Help Center. Borough Police Officers teach a segment of the program, which provides an opportunity for the youthful offenders to interact with the police, better understand the negative impact of their behavior on the community, and increase their awareness of the risks of alcohol-related behavior. $12,000 in revenue is budgeted for 2012 as reimbursement for the time Borough Police Officers spend teaching the program. 362-200 – School Crossing Guards: The State College Area School District reimburses the Borough for 50% of the cost of providing the School Crossing Guards. $46,600 is budgeted for 2012. 362-200 & 210 – Parking Meter Collections (Street): This item includes the revenue collected from the Borough's 398 on-street parking meters and the revenue from rental of meter bags. The on-street metered parking rates were increased to $1.00 per hour in 2005 and the enforcement of these meters ends at 6:00 p.m. (meters in the off-street municipal parking lots are enforced until 10:00 p.m.) The $560,000 in revenue budgeted for this line item in 2012 represents $550,000 from on-street meter collections and $10,000 from meter bag rentals. 365-640 – DOEPH and Neighborhood Services: This line item includes revenues received from contracted services furnished by the Borough's Department of Ordinance Enforcement and Public Health (DOEPH) to College, Ferguson and Patton Townships. The Townships reimburse the Borough for these services based upon an hourly rate, which covers the cost of salaries, benefits and vehicle use for DOEPH staff that perform the services. Also included in this line item is revenue from facility plan reviews and food handler certification exam fees. A total of $102,000 in revenue is budgeted from these sources for 2012. 367- 100 – Zoning/Site Review Fees: This item covers revenues received from zoning permits and staff review of site plans. $9,000 is budgeted for 2012.
Miscellaneous Revenue Miscellaneous revenue comprises 0.05% of the budgeted General Fund receipts for 2012. A brief description of the items in this category and the budgeted revenue for each item follows. 380-100 – Miscellaneous Revenue: This item covers revenue that is not attributable to another budget line item, including the sale of maps and ordinances. $10,000 is budgeted for 2012. 383-900 – Tree Planting Assessment: This revenue represents reimbursements received from property owners for the cost of new trees planted in the grassplot area, and offsets the cost for these plantings in State College Borough
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Detail on Receipts Line Item Budget the Shade Tree Budget. Approximately 10 new trees will be planted in 2012, generating revenue of $950.
Indirect Costs/Interfund Transfers Revenue from the reimbursement of indirect costs and interfund transfers comprises 5.14% of the budgeted General Fund revenue for 2012. The enterprise and internal service funds reimburse the General Fund for indirect costs such as administrative, human resources, financial, purchasing and technical services, building space allocation, etc., based on the Borough's Central Services Cost Allocation Plan that is updated annually by Maximus Consulting. Interfund transfers from the Centre Tax Agency (the Borough entity performing countywide earned income and net profits tax collection services) and the Community Development Block Grant (CDBG) program are also included. $1,041,085 is budgeted for 2012.
Line Item Budget BUDGET 2011 301 301 310 310 310 310
321 321 321 321 321 321 321 321 322 322 322
86
100 900 100 210 300 810
210 230 410 430 610 620 730 810 800 805 810
TAXES Real Estate Tax Tax Penalties Real Estate Transfer Tax Earned Income / Net Profits Local Services Tax Business Privilege - Prior
BUDGET 2012
$
4,745,300 $ 4,775,000 $ 4,750,000 20,000 30,000 30,000 825,000 700,000 775,000 3,940,000 3,980,000 4,000,000 1,150,000 1,150,000 1,150,000 Total -- Taxes $ 10,680,300 $ 10,635,000 $ 10,705,000
LICENSES AND PERMITS Health Department Licenses $ Dog Licenses Towing Licenses Street Permits Transient Retail Dealers Sign Permits & Licenses Loading Zone Permits Cable Television Franchise Residential Parking Permits Residential Rental Permits Commuter Parking Permits Total -- Licenses and Permits $
Fiscal Year 2012 Annual Budget
Y-E Projection 2011
50,000 $ 225 2,175 3,500 12,000 2,000 2,500 310,000 4,500 128,000 45,000 559,900 $
47,500 $ 175 2,175 3,300 12,500 1,500 2,100 350,000 2,000 128,000 46,000 595,250 $
50,000 200 3,000 3,500 12,000 2,000 2,500 350,000 2,000 152,400 47,000 624,600
Detail on Receipts Line Item Budget BUDGET 2011 331 331 331 331 331 331 331 331 331 331 331 331 331 331
100 105 110 115 120 125 131 132 133 136 137 138 140 145
FINES & COSTS Crimes Code Violations $ Vehicle Code Violations - State Vehicle Code Violations Non-Meter Parking Violations - Police Non-Meter Parking Violations - Parking Enforcement Non-Meter Parking Violations - District Judge Police Ordinance Violations Parking Ordinance Violations Health Ordinance Violations Police Ordinance Violations - District Judge Parking Ordinance Violations - Distridct Judge Health Ordinance Violations - District Judge Parking Meter Violations Meter Violations - District Judge Total -- Fines & Costs $
375,000 $ 25,000 155,000 12,000 390,000 37,500 3,000 11,000 22,000 95,000 1,000 12,000 250,000 30,000 1,418,500 $
380,000 25,000 160,000 15,000 400,000 40,000 3,000 15,000 30,000 95,000 1,000 12,000 280,000 30,000 1,486,000
40,000 $ 18,230
36,000 $ 21,355
40,000 20,630
100
100
Total -- Interest and Rents $
58,330 $
52,272 109,727 $
60,730
INTERGOVERNMENTAL PA Council of Arts $ Urban Village Planning Grant School Resource Officer DARE LEEP (Law Enforcement Education) Lifeskills Training Grants Sponsored Training Fees STOP Grant Traffic Safety Grants Drug Task Force DUI Sobriety Checkpoint Bulletproof Vest Grant Alcohol Source Grant Encouraging Arrests Program Greenhouse Gas Pilot Grant Public Utility Realty Tax Municipal Pension State Aid Fire Relief Funds Alcoholic Beverage License Total -- Intergovernmental $
- $ 143,000 22,000 9,000 31,000 10,000 30,000 8,000 22,500 12,000 187,000 10,824 15,000 905,756 217,790 11,100 1,634,970 $
- $ 140,000 59,180 8,710 31,000 10,000 42,000 6,000 22,400 15,830 175,000 3,600 15,000 1,533,423 356,553 9,016 2,427,712 $
145,000 9,000 31,000 10,000 40,000 8,000 15,000 180,000 15,000 905,756 217,790 9,900 1,586,446
$
341 400 Facilities Room Rentals 341 500 Fraser Centre Interest
100 110 200 300 330 350 400 401 402 403 404 405 406 407 409 500 100 500 700 800
BUDGET 2012
375,000 $ 25,000 150,000 15,000 400,000 35,000 3,000 15,000 15,000 90,000 1,000 10,000 330,000 40,000 1,504,000 $
INTEREST AND RENTS 341 100 Interest Earnings 341 200 Parking Space Rentals 341 300 Office Space Rentals
354 354 354 354 354 354 354 354 354 354 354 354 354 354 354 354 355 355 355 355
Y-E Projection 2011
100
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Detail on Receipts Line Item Budget BUDGET 2011
Y-E Projection 2011
BUDGET 2012
INTERGOVERNMENTAL (PASS-THROUGH) 356 500 Communities That Care $ 356 700 Juvenile Intervention 356 800 Supportive Housing Total -- Intergovernmental (Pass-Through) $
61,000 $ 5,000 10,920 76,920 $
61,000 $ 10,000 9,816 80,816 $
61,000 5,000 12,800 78,800
DEPARTMENTAL EARNINGS Sale of Materials & Supplies $ Financial / Technology Services Benefit Administration Tax Collection Services Contracted Facilities Services Public Works Services Police Service Contracts Police Services - Special Events Sale of Police Reports / Services Youthful Offender Program School Crossing Guards Parking Meter Collections Meter Bag Rental DOEPH & Neighborhood Services Zoning / Site Review Fees Total -- Departmental Earnings $
15,000 $ 331,457 750 347,000 127,000 1,356,079 1,579,912 230,000 18,000 10,000 46,600 550,000 10,000 27,000 10,000 4,658,798 $
16,000 $ 335,372 650 347,000 126,960 1,270,980 1,517,748 265,000 17,500 12,000 46,600 550,000 22,000 27,500 8,500 4,563,810 $
15,000 370,870 750 165,000 133,350 1,340,000 1,617,465 275,000 18,000 12,000 46,600 550,000 10,000 102,000 9,000 4,665,035
360 361 361 361 361 361 362 362 362 362 362 363 363 365 367
380 383 387 391
392 392 392 392 392 392 392 392 392 392 392
100 400 500 600 700 800 100 105 110 115 200 200 210 640 100
100 900 100 100
002 004 005 006 007 008 009 018 020 030 088
MISCELLANEOUS Miscellaneous $ 9,000 $ 9,750 $ 10,000 Tree Planting Assessments 2,720 2,800 950 Tree Rememberance / Donations Land Transfer Agreement Total -- Miscellaneous $ 11,720 $ 12,550 $ 10,950 TOTAL GENERAL FUND REVENUE $ 19,184,938 $ 19,843,365 $ 19,217,561 INTERFUND TRANSFERS Centre Tax Agency Bus Terminal Bellaire Court Parking Compost Operations Sanitary Sewer Refuse Collection Transfer from CDBG Fleet Services Capital Projects - ERP Insurance Reserve
$
Total -- Interfund Transfers $
- $ 4,093 22,141 171,101 12,591 132,515 142,418 208,315 58,775 751,949 $
4,093 22,141 171,101 12,591 132,515 142,418 150,622 58,775 694,256
$ $ $ $ $ $ $ $
$
207,559 4,298 23,248 179,656 13,221 139,141 149,539 202,710 61,714 60,000 1,041,085
TOTAL AVAILABLE FOR APPROPRIATION $ 19,936,887 $ 20,537,621 $ 20,258,646
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Fiscal Year 2012 Annual Budget
Detail on Receipts Budget Overview
Administration Budget Overview State College Borough is a home-rule municipality with a Council-Manager form of government. Under the Home Rule Charter, adopted in 1973, there is a seven member Council elected at large, for 4-year, overlapping terms. Council sets policy and has ultimate responsibility for the municipal government. The Mayor is elected at large and serves a four-year term. The Mayor presides at Council meetings, represents the Borough in the community and acts as an ombudsman in a number of areas. The day-to-day operation of the Borough is the responsibility of a professional Manager, appointed by Council. The Manager is responsible for overseeing all of the operating departments, including Administration, Finance, Tax Collection, Information Technology, Police, Parking Enforcement, Planning & Zoning, Ordinance Enforcement & Public Health and Public Works. The Borough also works with other regional municipalities in the Centre Region Council of Governments to provide park maintenance, recreation services, building inspection services, regional planning, library services, volunteer fire services and mass transportation. Employees in the Department of Administration provide operational management for all Borough departments and services, planning and financial oversight to all municipal functions, including the centralized functions of Neighborhood Services, Human Resources, Purchasing/Risk Management, Finance, Tax Collection and Information Technology. Records management, communications and Council staff support services are also part of the administrative responsibilities.
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Detail on Receipts Budget Overview
Figure 18: Administration 2012 General Fund Expenditures
Figure 19: Administration 2011-2012 Comparison
Figure 20: Administration Actual Expenditures (2006-2010)
Administration $1,200,000 $1,000,000 $800,000 $600,000 $400,000
$200,000 $-
Capital
90
2006
2007
2008
2009
2010
ACTUAL
ACTUAL
ACTUAL
ACTUAL
ACTUAL
$5,240
$8,644
$5,402
$6,430
$9,262
Operating
$209,599
$233,778
$232,159
$177,724
$202,735
Professional Fees
$53,491
$70,621
$42,832
$70,777
$77,995
Personnel
$558,527
$636,812
$746,223
$781,684
$736,113
Fiscal Year 2012 Annual Budget
Detail on Receipts Organizational Chart
Organizational Chart
Voters Mayor
Council
Authorities, Boards, Commissions & Committees (ABCs)
Borough Manager
Financial Services
Assistant Borough Manager
Human Resources Director
Information Technology
Purchasing Director/Risk Manager
Assistant Borough Secretary
Neighborhood Services Coordinator
Staff Assistants
Community Outreach AmeriCorps Member
Position Filled in 2012 Budget
Communications and Grants Coordinator
Position Unfilled in 2012 Budget
Position Paid for Primarily through Grant Funding
Mission The mission of Administration is to provide governance, leadership and management for the Borough and its citizens to ensure that the Borough’s core values of Integrity, Innovation, Transparency, Customer Service, Honesty, Accountability, Responsibility and Diversity are reflected in all public policy and administration of public services.
Goals
Provide the highest level of public policy governance; Ensure organizational and fiscal sustainability; Emphasize a customer focus in our relationship with the public we serve; Improve external and internal communications.
Mayor’s Office The Honorable Elizabeth Goreham is completing her second year as Mayor of State College. She previously served 3 four-year terms on Borough Council. The Mayor is the official representative and ceremonial head of Borough government. She presides at regular meeting of Borough Council and has a veto power over ordinances adopted by Council. Mayor Goreham has not vetoed any ordinances in her two years in office. The Mayor has welcomed to the community many individuals and organizations, including thousands of freshmen at Penn State University and statewide governmental, fraternal and patriotic organizations.
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Detail on Receipts Council Mayor Goreham holds walk-in office hours every week in the Off-Campus Student Union’s office on Penn State University’s Campus.
Council Borough Council is the policy body of the Borough. Council meets in regular session on the first and third Mondays of each month. Council also meets in work sessions on the second Monday of each month. With the exception of June, July and August, Council also meets in work sessions on the 3rd Friday each month. Members of Council are Ronald Filippelli, President of Council, Thomas Daubert, Donald Hahn, Theresa Lafer, Silvi Lawrence, Peter Morris and James Rosenberger. Theresa Lafer and Silvi Lawrence will complete their terms on Council at the end of 2011. Catherine Dauler and Sarah Klinetob will be sworn in as newly elected Council members on January 3, 2012. During 2012, Council will address many important community issues. The Borough’s strategic plan will be reviewed and revised to address long-term goals for the new Council. This process will start in January and continue through the first quarter. Among the issues currently on Councils agenda are inclusionary housing, zoning amendments to address student homes in R-1 and R-2 districts and student housing in the downtown area, financial planning, green building incentives, revisions to the Clean Indoor Air Act Ordinance and the future land use map.
Manager and General Administration Staff The Manager, Thomas J. Fountaine, II, is appointed by Council and serves as the chief executive officer of the Borough. The Manager and Assistant Borough Secretary provide direct support for Council. The general administration staff also includes the Assistant Borough Manager, Human Resources Director, Purchasing/Risk Management Director, Neighborhood Services Coordinator, Communications and Grants Coordinator, and two Staff Assistants. The general administration staff is charged to provide support for all Borough operating departments and general management of the day-to-day operations.
Neighborhood Services Improving neighborhood relations is a primary goal of the Borough. During 2011, additional staff members were added to the Administration Department to assist with neighborhood services and to improve external communications. The newly appointed Neighborhood Services Coordinator will continue past efforts to support and enhance neighborhood programming, including improving existing relationships with neighborhood organizations and developing new relationships with student groups and other organizations.
Mission Maintain safe, stable and attractive neighborhoods through the dedication of personnel and funding to improve and sustain current neighborhood programs and develop new and innovate forms of civic engagement.
92
Fiscal Year 2012 Annual Budget
Detail on Receipts Neighborhood Services
Goals
Improve the quality of current neighborhood programs; Cultivate town/gown relations through partnerships with student-led organizations; Strengthen relationships with neighborhood associations and community-based groups.
2012 Strategic Objectives The strategic objectives as laid out in the Sustainable Neighborhood Report are as follows:
Support and Build Capacity for Neighborhood Associations The Borough has a number of very active neighborhood associations. Through the Neighborhood Services Program, Borough staff will support activities by these active associations, improve communications to all neighborhood groups, and encourage these groups to become more civically engaged. In addition to supporting active associations, the Borough would like to encourage underrepresented neighborhoods to have greater involvement in local government activities.
Improve Connections between Town & Gown In conjunction with neighborhood associations, organize structured opportunities for students at the beginning of each semester in Highlands, Holmes-Foster and College Heights neighborhoods. In addition to structured events, continue to support and promote organizations that have focuses on off-campus student relations such as the Off-Campus Student Union and PSU’s Fresh Start Program.
Community Building Establish a capacity-focused approach to community building by preparing a community asset map, developing strategies to use assets to address neighborhood issues, identifying community leaders, needs-assessment, and securing necessary resources for implementation.
Good Neighbor Program/Restorative Justice Implement a Good Neighbor Program pilot for the 2012/2013 academic year. The Good Neighbor Program would require all first-time offenders for disorderly conduct, public drunkenness, criminal mischief, open container and similar summary offenses – not misdemeanors or felonies – to attend a program that includes training on the impact of the offenses on the neighborhoods and provide provides positive reinforcement for constructive behavior.
Explore Applicability of a Community Engagement Approach to State College Neighborhood Planning Research the community engagement process as it relates to local conditions. Community Engagement is a process that identifies desired outcomes, builds trusting relationships, includes all elements of a neighborhood, creates decision-making processes that lead to legitimacy in decisions, and identifies resources (both capital and human) that can be used to advance the desired outcomes.
2012 Budget Impact Items The Neighborhood Program Budget is reorganized and consolidated as part of Administration. The Budget for this program had previously been located in several departments; the 2012 Budget does not represent an increase to support the programs.
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Detail on Receipts Human Resources
Human Resources The Human Resources staff includes the Director and one Staff Assistant. Human Resources provides services to over 175 Borough employees and interacts with all Borough Departments and staff members. Human Resources are responsible for recruitment and selection of employees, employee benefit plan administration, and coordination of salary and wage information. Human Resources works closely with the Finance Department for payroll administration and benefit cost calculations for budget projections. Human Resources is responsible for the administration of the Police Officers’ and Public Works employees’ collective bargaining agreements, pension plan administration, and oversight of a deferred compensation plan. Assistance is also provided to Council in identifying and screening candidates for the various Authorities, Boards and Commissions, maintaining a current roster of current appointments, and assisting with the annual ABC Appreciation Dinner.
Mission Recruit and retain a stable, diverse, productive, competent and talented workforce.
Goals
Promote job satisfaction; Foster a positive work environment; Emphasize excellent customer service; Maintain competitive compensation and benefits.
2012 Strategic Objectives Enterprise-wide IT Solution The ERP System Project is the most important objective for the Human Resources Department in 2012. The transition to this new system will provide opportunities to provide better HR services, adopt best practices, and improve efficiencies.
HR Policy Manual Update In conjunction with the ERP System Project, one of our objectives is to review, update and provide staff with a personnel policy document.
Succession Planning Several key staff members will be (or already are) eligible to retire in the near future. Succession planning continues to be developed, which will be helpful in addressing the retirements. Some work has been completed in relation to department re-organization.
Employer Assisted Housing Program This long-term objective would develop an Employer Assisted Housing (EAH) program for Council to review and adopt. This program would not necessarily require general fund expenditures.
94
Fiscal Year 2012 Annual Budget
Detail on Receipts Purchasing and Risk Management
2012 Budget Impact Items The cost of employee healthcare will impact the 2012 Budget with an estimated cost in excess of two million dollars. The Borough’s premiums will increase approximately 6% this year. The Borough’s continued participation in a statewide health insurance cooperative (a self-insurance group) continues to provide the Borough the ability to better manage the fluctuating costs of healthcare.
Purchasing and Risk Management The Director of Purchasing/Risk Management is responsible for the administration of the Borough’s Purchasing Ordinance and regulations, including developing and reviewing specifications for bid packages, maintaining vendor contracts to enhance procurement of all municipal services and supplies and reviewing contracts. The Risk Management function includes reviewing all lines of insurance to ensure the Borough maintains appropriate coverage in the most cost effective manner; filing claims with the appropriate insurance carriers for automobile, property, workers’ compensation, and general liability claims, and managing these claims; and working with the Borough’s Safety and Wellness Committees to promote safe work practices and healthy lifestyle choices.
Mission Procure the highest quality goods and services required by Borough Departments in the most cost effective and efficient manner and assure that all assets of the Borough are adequately and properly insured.
Goals
Update and revise the Borough's Purchasing Manual and review with each department the purchasing policies and procedures contained therein; Complete a review of parts inventory management at the Central Garage and implement a process to improve inventory control and accounting; Complete a formal Risk Management Plan for the Borough; Establish a Borough-wide incentive program to foster employee health and fitness.
2012 Strategic Objectives Purchasing Manual Revision Review the existing Purchasing Manual and incorporate recent Purchasing Ordinance amendments, policy additions, and revised procedures and practices into a current version. Meet with each Borough department to distribute revised Purchasing Manual and highlight the pertinent practices and procedures governing the Borough's purchasing process.
Central Garage Inventory Complete an inventory of parts in the Central Garage and establish accurate levels and values. In conjunction with the ERP, create a more formal mechanism for tracking parts inventory.
State College Borough
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Detail on Receipts 2012 Overall Strategic Objectives
Risk Management Plan Review resource material from the Public Entity Risk Institute and Public Risk Management Association to develop a formal Risk Management Plan for the Borough, encompassing all facets of the Borough's operations.
Employee Health and Safety Incentive Program Work with the Borough's Wellness and Safety Committees to develop and implement health and safety incentive programs for Borough employees tailored to the needs of the individual departments, addressing the risks and hazards faced by employees in the specific department.
2012 Budget Impact Items The strategic objectives detailed above can be implemented without increasing the 2012 Budget.
2012 Overall Strategic Objectives Complete the Implementation of the Enterprise Resource Project The first phase of implementation of the Borough’s Enterprise Resource Planning (ERP) System will begin in 2012 with the replacement of the outdated financial management system that has been in use by the Borough since the mid-1980’s. The ERP will be the most significant project the Borough will undertake over the next several years. Once fully implemented, the ERP will position the Borough strategically to compete for additional contractual services in the Centre Region. Figure 21: ERP Project Timeline
96
Fiscal Year 2012 Annual Budget
Detail on Receipts 2012 Overall Strategic Objectives The objective of the project is to replace all current business systems and processes with a robust, Enterprise Resource Planning package that will help the Borough realize industry best practices, better manage information resources, and build the foundation for e-government initiatives. The ERP System will meet the software functionality needs of the Borough, and the project is expected to achieve the following stated goals:
Meet all state and federal reporting requirements; Increase customer service levels and responsiveness; Implement Best Practices through process review and redesign; Increase user access for information and documentation; Implement features that allow for greater staff efficiency and return on effort; Enable the Borough to enter data once in a fully integrated solution to guard against clerical errors and data redundancy; Functions in an intuitive, user-friendly, and flexible to insure high utilization; Deliver a system on time and within budget that will serve the Borough well for ten or more years.
Complete Succession Planning for the Management Team Nearly 42% of the Borough’s management team is eligible to retire in the five (5) years. The Manager began a Succession Planning project in 2011 to ensure that there is a coordinated, planned succession in the management team to ensure minimal disruption of the management of the Borough. This plan will be continued as a major emphasis in 2012.
Review and Revise the Strategic Plan and Long Term Goals The Borough’s strategic plan is now 3 years old. As the newly elected Council takes office in January 2012, the strategic plan will be reviewed and revised to address long-term goals for the new Council. This process will start in January and continue through the first quarter.
Conduct Semi-Annual Council Orientation, Review of the Council Procedure Manual and Administrative Code The Borough Manager, Solicitor and management staff will provide an orientation for the newly elected Council in January. This will provide the basis for the Council’s review of the Procedure Manual and Administrative Code.
Link Performance Measures to Budget and Departmental Management The Borough Manager and the Primary Coordinator for the Performance Measurement will implement a system of linking performance goals and budget during 2012. This will include the development of dashboard reports to provide greater transparency in Borough performance.
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Detail on Receipts 2012 Detail on Appropriations
2012 Detail on Appropriations (110-190) – Personnel Expenses: These line item appropriations cover the salaries and benefits for the Mayor, the Borough Manager, the Assistant Borough Manager, and administrative and secretarial staff as follows: Neighborhood Services Coordinator, Human Resources Director, Purchasing Director/Risk Manager, Grants and Communications Coordinator, Assistant Borough Secretary, and two Staff Assistants. The line item appropriation for personnel expenses includes the reassignment of a staff position from the Police Department to general administration with responsibility for organizational grantsmanship. 160 – Intern/Professional Internship: This is a new line item appropriation to cover the salaries for two one-year fixed term positions: Neighborhood Services Coordinator and Grants and Communications Coordinator. (312-314) – Professional Fees: In addition to personnel, operating, and capital expenses, the Administration Department requests these line item appropriations to provide for consulting services and legal services for the organization as a whole. (210-467) – Operating Expenses: These line item appropriations cover recurring expenses in the operation of the Administration Department. 349 – Neighborhood Programs: This line item appropriation covers operating expenses for Neighborhood Services Programs. Included in the appropriation are costs previously contained within the planning department, including the National Citizen’s Survey, LION, and other programs as more fully described in the strategic objectives for Neighborhood Services on page 91. 320 – Telephone: This line item appropriation includes the telephone expenses and data plan reimbursements for Administration staff. 460 – Employee Development: This line item appropriation includes an automobile allowance, training for new programs, professional association and membership for the administrative staff. The increase in the appropriation in 2012 is a result of relocating appropriations for grants and neighborhood programs from other departments. 467 – Car Allowance: This line item appropriation includes the car allowance for the Mayor and Borough Manager. (740-840) – Capital Expenses: These line item appropriations cover capital expenses including office equipment and depreciation of the computer equipment assigned to the Administration Department.
98
Fiscal Year 2012 Annual Budget
Detail on Receipts Line Item Budget
Line Item Budget BUDGET 2011 110 120 130 140 160 190
PERSONNEL Mayor Manager Administrative Staff Secretarial Staff Intern/Professional Intership Employee Benefits
$
Subtotal: $ PROFESSIONAL FEES 312 Consulting Services 313 Special Legal Services 314 Legal Services
$
Subtotal: $ OPERATING Office Supplies Forms Meeting Expenses Telephone Postage Advertising Photocopying Public Information Neighborhood Programs Property / Liability Insurance Computer / Office Equipment Maintenance Office Equipment Maintenance Parking Validation Program ABC Dinner / Employee Recognition Employee Development Municipal Memberships Publications / Subscriptions Employee Wellness Program Car Allowance Subtotal: CAPITAL 740 Computer Equipment 760 Office Furniture / Equipment 840 Computer Equipment Depreciation Subtotal: 210 212 215 320 325 341 342 348 349 350 372 374 445 450 460 461 463 466 467
$
$ $
$
Y-E Projection 2011
BUDGET 2012
13,000 $ 112,439 474,981 4,200 189,533 794,153 $
13,000 $ 112,439 404,700 20,350 159,520 710,009 $
13,000 115,812 445,494 72,856 219,875 867,037
5,000 $ 12,350 40,000 57,350 $
16,000 $ 12,160 42,840 71,000 $
10,000 25,000 44,000 79,000
8,000 $ 2,500 8,000 3,300 2,850 20,000 3,000 6,500 17,000 61,472 1,000 17,000 25,000 50,000 1,250 11,000 600 238,472 $
7,500 $ 3,300 8,600 3,625 2,100 21,025 2,200 3,850 30,000 50,760 750 14,750 25,000 47,750 1,250 13,500 600 236,560 $
8,000 3,200 8,500 3,700 2,500 21,500 2,750 10,000 51,500 60,000 1,000 17,000 41,900 50,450 1,250 11,000 5,400 299,650
- $ 1,500 5,692 7,192 $
- $ 8,000 5,692 13,692 $
2,000 6,428 8,428
Total -- Administration $ 1,097,167 $ 1,031,261 $ 1,254,115 State College Borough
99
Finance Budget Overview
Finance Budget Overview The State College Borough Finance Department provides accounting and financial services to State College Borough, Centre Region Council of Governments (COG), C-NET and Schlow Centre Region Library. Finance Department staff also plays a major role in the preparation of the Borough’s Capital Improvement Plan, Five-Year Financial Forecast and Annual Operating Budget, and assists with the Performance Measurement Program. Figure 22: Finance 2012 General Fund Expenditures
Figure 23: Finance 2011-2012 Comparison
Figure 24: Finance Actual Expenditures (2006-2010)
Finance $600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$-
100
2006
2007
2008
2009
2010
Capital
$6,273
$9,568
$4,676
$2,552
$1,943
Operating
$54,186
$50,561
$65,961
$59,513
$77,354
Personnel
$436,848
$411,026
$395,849
$408,550
$418,930
Fiscal Year 2012 Annual Budget
Finance Organizational Chart
Organizational Chart
Borough Manager Assistant Borough Manager
Finance Director
Tax Administrator
Tax Specialists
Tax Clerks
Accounting Supervisor Accounting/ Payroll Technician
Position Filled in 2012 Budget
Accounting Assistants
Position Unfilled in 2012 Budget
Position Paid for Primarily through Grant Funding
Mission The mission of the Finance Department is to furnish the highest quality financial and accounting services in the most economical and efficient matter, consistent with the recognized standards and ethics of the governmental finance profession.
Goals
Promote the development of work policies, processes, and procedures which enhance the productivity, efficiency, and economy of Departmental operations and further the mission and strategic goals of the Borough; Strengthen internal controls and improve service to our customers; Facilitate and support the Borough's assumption of countywide earned income tax collection responsibilities.
2012 Strategic Objectives Enterprise Resource Planning Identify, develop, and implement best business practices that thoroughly embrace the capabilities and functionality of the new Enterprise Resource Planning (ERP) system's financial management software to efficiently and economically meet the needs of the Borough and the customers we serve.
State College Borough
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Finance 2012 Detail on Appropriations
Electronic Payments Develop and initiate a program to pay vendors and other creditors electronically via automated clearinghouse transactions wherever possible.
County-wide Tax Collection Address the Borough's role as countywide collector of the earned income tax by assisting in the implementation of a comprehensive system for the administration and collection of the tax.
2012 Budget Impact Items No new personnel or programs are proposed in the 2012 Finance Department Budget.
2012 Detail on Appropriations (120-190) – Personnel Expenses: These line item appropriations cover the salaries and benefits for the Department's staff of five full-time employees: the Finance Director, Accounting Supervisor, Accounting/Payroll Technician and two Accounting Assistants. (210-740) – Operating Expenses: These line item appropriations cover recurring expenses in the operation of the Finance Department. Additional information is provided on the following items: 311 – Audit Services: This appropriation covers the annual fees for independent auditing services that are not charged to other Funds. 312 – Consulting Services: This appropriation covers fees for special legal counsel and appraisal consultants to represent the Borough in matters related to real estate assessment appeals and the annual update of the Borough's Central Services Cost Allocation Plans. (760-840) – Capital Expenses: These line item appropriations cover capital expenses including office equipment and depreciation of the computer equipment assigned to the Finance Department.
102
Fiscal Year 2012 Annual Budget
Finance Line Item Budget
Line Item Budget BUDGET 2011 402 402 402 402
120 130 160 190
PERSONNEL Finance Director Administrative Staff Intern Employee Benefits
$
210 212 311 312 318 320 325 342 350 372 460 463 740
OPERATING Office Supplies Forms Audit Services Consulting Services Data Processing Services Telephone Postage Photocopying Insurance & Bond Computer/Office Equipment Maintenance Employee Development Publications/Subscriptions Computer Equipment
BUDGET 2012
97,219 $ 216,375 4,200 106,795 424,589 $
97,219 $ 219,186 95,970 412,375 $
100,131 225,659 111,348 437,138
Subtotal: $
4,000 $ 3,500 23,750 26,500 1,500 1,000 4,750 4,000 5,760 7,500 3,500 1,000 86,760 $
3,500 $ 3,300 25,263 16,700 500 855 3,950 3,500 5,485 6,700 4,500 1,030 75,283 $
4,000 3,500 24,300 16,500 1,000 1,000 4,250 4,000 5,760 7,500 4,500 1,200 77,510
Subtotal: $
2,208 2,208 $
2,208 2,208 $
2,163 2,163
Total -- Finance $
513,557 $
489,866 $
516,811
Subtotal: $ 402 402 402 402 402 402 402 402 402 402 402 402 402
Y-E Projection 2011
$
CAPITAL 402 760 Office Furniture / Equipment 402 840 Computer Equipment Depreciation
State College Borough
103
Tax Collection Budget Overview
Tax Collection Budget Overview The Tax Office provides tax collection services for State College Borough, the State College Area School District and certain political subdivisions located within Centre County. The Office also generates and prints payment notices of special assessments for the State College Downtown Improvement District.
Figure 25: Tax Collection 2012 General Fund Expenditures
Figure 26: Tax Collection 2011-2012 Comparison
Figure 27: Tax Collection Actual Expenditures (2006-2010)
Tax Collection $450,000
$375,000 $300,000 $225,000 $150,000
$75,000 $-
Capital
104
2006
2007
2008
2009
2010
ACTUAL
ACTUAL
ACTUAL
ACTUAL
ACTUAL
$5,098
$4,496
$3,267
$4,696
$4,047
Operating
$66,462
$68,620
$78,054
$71,003
$59,133
Personnel
$319,409
$328,327
$352,184
$369,525
$376,491
Fiscal Year 2012 Annual Budget
Tax Collection Organizational Chart
Organizational Chart
Borough Manager Assistant Borough Manager
Finance Director
Tax Administrator
Tax Specialists
Tax Clerks
Accounting Supervisor Accounting/ Payroll Technician
Position Filled in 2012 Budget
Accounting Assistants
Position Unfilled in 2012 Budget
Position Paid for Primarily through Grant Funding
Mission Ensure fair and uniform collection of taxes while providing friendly, professional, responsive service to the taxpayers of State College Borough in an efficient and cost effective manner.
Goals
Automate and streamline the tax collection process, minimizing costs while maximizing customer service; Educate employers and taxpayers on usage of electronic filing options.
2012 Strategic Objectives County-Wide Tax Collection The Tax Office will over the course of 2012 faces the challenge of balancing new responsibilities associated with their expanded county-wide Earned Income Tax collection services agreement while maintaining their on-going duties associated with the collection of Real Estate and Local Services Tax. On the next page, Table 17 details taxes that will be collected for the Borough and other municipalities by the Tax Office in 2012.
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105
Tax Collection 2012 Budget Impact Items Table 17: Tax Collection Services
Tax Real Estate Earned Income/Net Profits Local Services
SCB X X X
SCASD X X X
Region (**) (++)
County-wide (2012) X
** School Districts of Bellefonte Area and State College Area, Centre Region Municipalities and Bellefonte Borough and Townships of Benner and Spring ++ Townships of Benner, College, Halfmoon, Marion, Walker and Bellefonte Area School District
The early phase of the countywide transition has involved seminars, open houses, and the distribution of information to employers and businesses that provide payroll services. Early in 2012 a series of open houses are scheduled offering individual taxpayers a review of their local tax requirements and what electronic filing options are available to streamline this process. The Tax Office will review the needs for additional training and respond in a timely manner by offering sessions.
Tax Software Updates The Tax Office will update software to address workflow requirements mandated by State law for countywide tax collection.
Online Filing Education Education and open houses with end users will be utilized to increase the number of taxpayers and employers filing online.
2012 Budget Impact Items A significant change in the Tax Office Budget for 2012 relates to the need to segregate costs into two enterprises. The first enterprise, Local Tax Collection Services, is a general fund activity related to the collection of Real Estate Taxes and the Local Services Taxes. The second, Centre Tax Agency, is a new entity established to collect Earned Income Taxes as an agent for all Centre County municipalities and school districts under Act 32, the countywide Earned Income Tax collection statute. The Centre Tax Agency is an enterprise fund located in the “Other Funds” section of this Budget. Capitalized costs in the 2012 Budget are associated with the acquisition of a windows server and upgraded Act 32 software. The software upgrade was required due to the change from a single entity collection system to a countywide collection system. The Tax Collection Contract for the countywide operation requires 12 million dollar bond be purchased with an effective date of January 1, 2012. The bond value will be reviewed to determine if it bears a high enough value to limit the risk of processing revenue for all municipalities and school districts within Centre County.
2012 Detail on Appropriations (135-190) – Personnel Expenses: These line item appropriations cover the salaries and benefits for the Department's staff. The number of staff will increase in 2012, however, funding for increased personnel expenditures will come from the Centre Tax Agency Fund. 106
Fiscal Year 2012 Annual Budget
Tax Collection Line Item Budget (210-463) – Operating Expenses: These line item appropriations cover recurring expenses in the operation of the Tax Collection Department. Additional information is provided on the following items: 313 – Earned Income Tax Collection Services: This line appropriation covers the tax collection service costs for the Borough Earned Income Tax. The appropriation amount reflects a collection rate of 2.4%. (740-840) – Capital Expenses: These line item appropriations cover capital expenses including office equipment and depreciation of the computer equipment assigned to the Tax Collection Department. Additional information is provided on the following items:
Line Item Budget BUDGET 2011 PERSONNEL 403 135 Administrative/Clerical Staff 403 190 Employee Benefits
403 403 403 403 403 403 403 403 403 403 403 403 403 403 403 403 403 403
210 212 215 311 312 313 314 318 320 325 341 342 345 350 372 374 460 463
403 740 403 760 403 840
BUDGET 2012
349,276 $ 118,278 467,554 $
333,161 $ 99,911 433,072 $
96,389 32,293 128,682
7,000 $ 6,000 250 5,950 -
7,100 $ 8,424 100 4,945 -
2,000 1,800 26,000 750 3,800 4,120 25,250 5,500 250 88,670 $
800 1,510 29,700 625 4,600 10,732 21,500 1,500 5,410 250 97,196 $
5,200 3,300 250 1,100 96,000 1,900 500 6,700 2,000 2,200 7,974 2,175 250 129,549
$
800 $ 1,500 3,843 6,143 $
- $ 3,843 3,843 $
500 1,200 5,914 7,614
Total -- Tax Collection $
562,367 $
534,111 $
265,845
Subtotal: OPERATING Office Supplies Forms Meeting Expenses Audit Services Consulting Services Earned Income Tax Collection Services Legal Services Data Processing Services Telephone Postage Advertising Photocopying Microfilming Insurance & Bond Computer/Office Equipment Maintenance Office Equipment Maintenance Employee Development Publications/Subscriptions Subtotal: CAPITAL Computer Equipment Office Furniture/Equipment Computer Equipment Depreciation Subtotal:
$
Y-E Projection 2011
$ $
$ $
State College Borough
107
Information Technology Budget Overview
Information Technology Budget Overview In addition to maintaining the Borough’s various information systems, the Information Technology Department provides services on a contractual basis for the Regional Technology Coalition (RTC) Program, whose membership consists of the following agencies: Centre Region Council of Governments (COG), Alpha Fire Company, Ferguson Township, College Township, Patton Township and Centre Area Transportation Agency (CATA). Figure 28: IT 2011-2012 Comparison
Figure 29: IT 2012 General Fund Expenditures
Figure 30: Information Technology Actual Expenditures (2006-2010)
Information Technology $600,000 $500,000
$400,000 $300,000 $200,000
$100,000 $-
108
2006
2007
2008
2009
2010
ACTUAL
ACTUAL
ACTUAL
ACTUAL
ACTUAL
Capital
$50,065
$47,755
$68,876
$72,898
$76,900
Operating
$89,538
$94,529
$92,139
$90,110
$94,343
Personnel
$308,885
$365,270
$363,905
$347,290
$367,028
Fiscal Year 2012 Annual Budget
Information Technology Organizational Chart
Organizational Chart
Borough Manager Assistant Borough Manager Chief Technology Officer Systems Analysts (2 of 3 Filled)
IT Support Specialist
Position Filled in 2012 Budget
IT Project Manager
Position Unfilled in 2012 Budget
Position Paid for Primarily through Grant Funding
Mission Provide secure and reliable technology services to State College Borough and the Regional Technology Coalition and utilize technology services to streamline operations and provide effective governance.
Goals
Develop standard practices for managing how IT projects are recommended, approved and scheduled; Create an organization of technology users; Develop and maintain Performance Measurement program for IT Department; Strengthen IT Service Offerings within the organization and within each entity of the regional IT program.
2012 Strategic Objectives Project Management Review and evaluate current processes of how new projects are recommended, approved and scheduled. Develop processes and practices according to common industry standards practices. Meet with each Department to review new processes for how new IT projects are recommended, approved and scheduled.
Employee Development Develop and coordinate employee educational opportunities involving software, technology, security and other IT related skills and knowledge. Provide cost effective courses through South Hills School of Business & Technology that are in demand. Develop and offer in-house training seminars on security and technology use.
State College Borough
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Information Technology 2012 Budget Impact Items
Tracking and Performance Review and develop processes within the IT Department that contribute to the tracking and reporting of Performance Measurement statistics. Develop standards by which to compare the IT Department’s performance to other municipal IT Departments' performance.
Communication Through the review of employee surveys, suggestions, and feedback, develop a plan for strengthening IT Services including: increase communication to users when helpdesk tickets are being worked on, increase feedback to employees and project participants regarding IT-related projects and tasks.
2012 Budget Impact Items The Borough Enterprise Resource Project (ERP) will be implemented beginning in 2012. This project will replace an outdated financial management system that has been used by the Borough since the mid 1980’s, as well as other enterprise technology to improve the Borough’s management, accountability and productivity. The line item, ERP Implementation ($60,000), has been moved from the Capital Budget to Information Technology, which explains the significant increase in operating costs for the 2012 IT Budget. Personnel expenditures will increase due to the reorganization of IT staff to provide project management and better customer service to address the needs of Borough IT users and the Regional Technology Coalition. Additional support for the RTC is also included. This will support expanded shared services on the Borough's private cloud as required by the Borough’s regional partners.
2012 Detail on Appropriations (130-190) – Personnel Expenses: These line item appropriations cover the salaries and benefits for the Department's staff of six full-time employees: the Chief Technology Officer, an IT Project Manager, an IT Support Specialist and three System Analysts. Two of these positions are fully funded by the Regional Technology Program and the Regional Technology Program also funds a portion of the Chief Technology Officer’s position. (210-480) – Operating Expenses: These line item appropriations cover the purchase of consumable supplies and basic operating costs related to the activities of the Information Technology staff. (704-850) – Capital Expenses: These line item appropriations cover capital expenses including office equipment and depreciation of the computer equipment assigned to the Information Technology Department.
110
Fiscal Year 2012 Annual Budget
Information Technology Line Item Budget
Line Item Budget BUDGET 2011 PERSONNEL 407 130 Administrative Staff 407 160 Intern 407 190 Employee Benefits
407 407 407 407 407 407 407 407 407 407 407 407 407 407
407 407 407 407
210 230 240 312 320 342 350 370 371 372 375 460 463 480
740 760 840 850
$
Y-E Projection 2011
BUDGET 2012
281,286 $ 4,200 99,653 385,139 $
281,286 $ 4,200 99,653 385,139 $
331,122 124,866 455,988
1,400 $ 550 4,100 5,000 1,300 52,000 15,000 12,000 300 9,100 500 6,100 107,350 $
1,400 $ 550 4,100 5,000 1,300 52,000 15,000 12,000 300 9,100 500 6,100 107,350 $
1,400 750 5,000 60,000 6,000 1,642 22,000 22,000 22,000 300 9,100 500 6,100 156,792
$
- $ 87,629 2,819 90,448 $
- $ 87,629 2,819 90,448 $
83,856 2,819 86,675
Total -- Information Technology $
582,937 $
582,937 $
699,455
Subtotal: OPERATING Office Supplies Vehicle Fuel/Lubricants Operating Supplies ERP Implementation (transfer from Capital Budget) Telephone/Wireless Photocopying Insurance Software License/Maintenance Internet Access Equipment Maintenance Vehicle Maintenance/Repair Employee Development Publications/Subscriptions Contingency Subtotal: CAPITAL Computer Equipment Office Equipment/Furniture Computer Equipment Depreciation Vehicle Depreciation Subtotal:
$ $
$ $
State College Borough
111
Police Budget Overview
Police Budget Overview The Police Department provides police service to State College Borough and the Townships of College and Harris. The Townships reimburse the Borough on a per hour rate based upon a direct cost sharing formula plus a factor for indirect costs.
Figure 31: Police 2012 General Fund Expenditures
Figure 32: Police 2011-2012 Comparison
Figure 33: Police Actual Expenditures (2006-2010)
Police $9,000,000 $7,500,000
$6,000,000 $4,500,000 $3,000,000 $1,500,000 $-
2006
2007
2008
2009
2010
ACTUAL
ACTUAL
ACTUAL
ACTUAL
ACTUAL
Capital
$166,461
$197,526
$178,386
$129,268
$211,928
Employee Expenses
$83,346
$104,243
$97,192
$81,241
$77,019
Other Services & Charges
$305,687
$312,657
$363,768
$308,491
$346,748
Materials & Supplies
$218,203
$231,448
$242,465
$217,410
$201,199
$6,018,050
$6,325,654
$6,886,342
$7,033,601
$7,170,228
Personnel
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Fiscal Year 2012 Annual Budget
Police Organizational Chart
Organizational Chart
Borough Manager Chief of Police
Police Staff Assistant Captain Patrol Division
Police Staff Assistant
Lieutenant Platoon A
Lieutenant Platoon B
Lieutenant Traffic/Warrant
Lieutenant Platoon C
Lieutenant Platoon D
Sergeant Platoon A
Sergeant Platoon B
Sergeant Property/ Evidence
Sergeant Platoon C
Sergeant Platoon D
Officers Platoon A
Officers Platoon B
Officers Traffic/ Warrant
Officers Platoon C
Officers Platoon D
School Crossing Guards
Assistant Chief Captain Detective Division
Police Applications Specialist
Lieutenant Detective
Supervisor Records Section
Lieutenant Professional Standards
Sergeant Detective
Police Staff Assistant
Community Relations Officer
Detectives
Records Technician
Community Service Representatives
VCICM Unit
Position Filled in 2012 Budget
Position Unfilled in 2012 Budget
Position Paid for Primarily through Grant Funding
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Police Mission
Mission State College Borough Police Department will deliver high quality police services to maintain order, while affording dignity and respect to every individual and to improve the quality of life through a community partnership which promotes safe and secure neighborhoods and business districts.
Goals
Reduce crime through Crime Prevention initiatives; Improve traffic safety in our jurisdictions; Improve the safety of the downtown and neighborhoods; Reduce unreasonable noise in the neighborhoods at night; Improve police professionalism.
2012 Strategic Objectives Crime Prevention/Professionalism The Professional Standards Section (PSS), which was created in 2006, oversees the Accreditation Program, Training, the CR/CP Officer, and the Community Police Representatives. The PSS is staffed with one Lieutenant, one Community Relations Police Officer, and two Community Service Representatives. The objectives under the category of Crime Prevention include the following:
Community Education and Youth Programs – Some of the Community Education programs or activities offered include involvement with neighborhood associations, issuance of news releases, talks to community groups and school classrooms, Community Resource Fair, National Crime Prevention displays, career fairs, bicycle rodeos, citizen ride-along program, membership on the University Park Campus Community Partnership, chairing the F8 program, participation in Nuisance Property Task Force, coordination of the County’s TRIAD program, participation in the Citizens Police Academy, and membership on the Centre County Domestic Violence Task Force. Some of the Youth Programs and activities offered include Life Skills curriculum in the middle schools, assignment of three School Resource Officers, “Take A Stand” program, McGruff visits, Centre County Law Enforcement Camp Cadet, bicycle rodeos, station tours, participation in Community Help Center’s Youthful Offender Program, and alternative adjudication programs.
Crime Control The objectives under the category of Crime Control include the following:
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Proactive Police Services which includes maintaining a system for business contact information, offering vacation home checks, park checks and school building patrols, initiating Problem Oriented Policing Projects, and operating a bicycle patrol unit. Prevention and Detection of Crime which includes the Highlands Neighborhood Safety Enhancement Program, participation in Centre County Crime Stoppers, Code Red Telephone
Fiscal Year 2012 Annual Budget
Police 2012 Strategic Objectives
Emergency Notification System, Neighborhood Watch, downtown foot and bike patrols, use of downtown public cameras, and oversight of the Downtown Safety Enhancement Program. Apprehension of Criminals includes a K-9 Patrol Program, referral of all PSU student criminal arrests to PSU’s Office of Judicial Affairs (in addition to criminal sanctions), eight (8) detectives to investigate crime, joint efforts with the Pennsylvania State Police, Liquor Control Enforcement and other Centre Region Departments to enforce alcohol violations, County investigators meetings to share information, joint Source Investigation Project (SIP) with PSU Police Department, participating in the Centre County Drug Task Force, and access to the JNET system.
Traffic Safety The objectives under the category of Traffic Safety include the following:
Identification of Hazardous Conditions and Locations which includes analysis of high crash locations, traffic/speed surveys, use of a speed monitoring and recording system, use of the Department’s Strategic Traffic Enforcement Program (STEP), special event planning for road closures, parades, races, etc., and use of Patrol Complaint Cards. In 2010 the Department added a motorcycle to the fleet to focus on traffic safety. Traffic Enforcement which includes special speed and traffic signal enforcement details, truck enforcement details, targeting the enforcement of speeding, red light, stop sign, and other aggressive driving violations. Apprehension of Intoxicated Drivers includes a high priority for drunk driving enforcement by patrols, joint DUI Sobriety Checkpoints, and the Cops in Shops program.
Inter-governmental Public Safety Services The objectives under the category of Inter-governmental Public Safety Services include the following:
Administration of Township Police Contracts – The budget is based on a proposal that College Township purchase 260 hours of police service per week and Harris Township purchase 77 hours per week in 2012. Regional Programs – Some funds in the budget are for programs or services that are shared jointly between Centre Region police agencies, between Centre County local police agencies, or between the police Department and the State College Area School District. These include a computerized records management and mobile system, 800 MHz radio system, central booking center, mobile command post, Tactical Response Team, South-Central Terrorism Task Force, DUI Sobriety Checkpoints, Life Skills, and School Resource Officers.
Grant Programs The Department anticipates grant funding for various programs in 2012 that include:
Sexual Assault Officer – Approximately $30,000 is expected for a portion of our Sexual Assault detective position through the STOP Violence Against Women program. Victim Centered Intensive Case Manager (VCICM) Unit – Beginning in 2006, grant funding was received to fund 100% of salary and benefit costs for a Domestic Violence detective position, a project technician, and for the Women’s Resource Center victim advocate who is assigned full
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Police 2012 Budget Impact Items
time to the VCICM Unit. This funding, approximately $200,000 annually, has been continued through December 2013. Aggressive Driving Enforcement – The Department continues to receive Aggressive Driving Enforcement funds from Penn DOT. These grant funds are provided in waves throughout the year and are used to conduct assertive enforcement of aggressive driving violations such as speeding, red light running, following too close, stop sign, and other dangerous driving violations. We received approximately $15,000 in 2011 to offset police overtime costs. Joint Source Investigation Project (SIP) – The Pennsylvania Liquor Control Board continues to provide funds for officers to conduct additional patrols for persons furnishing alcohol to minors. These funds are used by State College and Penn State University Police Officers to conduct these source investigations on and off campus. We expect to receive approximately $25,000 in 2012. Crisis Intervention Team (CIT) – In 2011 the Department, along with other local police departments in Centre County and the Centre County MH/MR Office implemented a CIT Program. In 2011 our Department trained six (6) officers providing each officer 40 hours of specialized training on effectively dealing with persons in emotional crisis. A grant was provided from the Commonwealth to implement this program.
Training Ongoing training of Police Officers is critical to maintain a highly professional and competent Police Department. Some of the agency-wide training anticipated for 2012 includes the following:
Mandatory in-service training; Crisis Intervention Team (CIT) training; Use of force; Firearms training to include handgun, shotgun, less lethal weapon, Mini-14 rifle, and interactive shooting; Tactical Response Team training; Mobile Field Force; Active Shooter refresher;
CPR; Automatic External Defibrillator (AED) and First Aid; Crisis Negotiations; K-9 training; Supervisory courses; Emergency Vehicle Driving refresher; And other pertinent training needs identified throughout the year.
In addition, there will be various specialized trainings for individual officers, depending on their current specialized assignment.
2012 Budget Impact Items In 2012, College Township is contracted for 260 hours per week, four (4) hours more per week than the level of service provided in 2011. In 2012, Harris Township is contracted for 74 hours per week, one-half (0.5) hours more per week than the level of service provided in 2011. These numbers reflect an increase in the number of calls for police service and an increase in the number of vehicle crashes from the previous year in both of these townships.
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Fiscal Year 2012 Annual Budget
Police 2012 Detail on Appropriations
2012 Detail on Appropriations (125-190) & (460-540) – Personnel Expenses: The 2011 proposed police Budget was based on 62 fulltime sworn personnel, 12 full-time and 1 part-time civilian personnel. While the sworn officer authorized strength for the department is 65, the 2012 proposed Budget only funded 62 officers. Council added $200,000 from fund balance to provide funding for 3 additional officers in 2012, bringing the funded complement of officers to 65. The lieutenants, sergeants, and Police Officers are members of the State College Police Association (SCPA). The Borough and the SCPA have a 5-year agreement that expires December 31, 2012. The 2012 contractual wage increase for SCPA members is 3.0%. 160 – School Crossing Guards: This appropriation covers the wages for school crossing guards. The cost of the guards is divided equally between the Borough and the school district. The daily rates proposed for 2012 are: $25.75 (services provided twice a day for 70 minutes or less), $28.00 (services provided twice a day for 71 or more minutes) and $39.00 (services provided three times a day, regardless of minutes). This is the same rate as 2011. 180 – Police Overtime: The appropriation for overtime is to cover costs for Police Officers required to work extra duty during special events, special work assignments, court time (including both the Centre County Court and Magistrate's Court), manpower shortages, high school athletic events, DUI sobriety check points, Drug Task Force investigations, Source Investigation Program investigations, Arts Festival, and Penn State University football games. Some overtime is reimbursed such as high school athletic events, traffic control and stadium patrols for home PSU football games, drug task force, DUI sobriety checkpoints, etc. 460 – Employee Development: In addition to the annual general employee development, funds have been included for membership fees to professional associations, for a member of the administrative staff to attend a Command Officers course, and funds for several conferences. 464 – Tuition Reimbursement: The Borough pays for higher education courses for employees if the course work relates to their work assignment. With the increase in online higher education degree programs, more employees are making use of this benefit. 465 – Employee Training: Funds in this account are used to send officers and other employees to required, advanced and specialized training programs at various locations. Two new training programs that will be pursued in 2012 are the initial and refresher Field Training Officer instructor courses and training 10-15 officers as Crisis Intervention Team officers. The Department will apply for any available grants to cover training expenses. 469 – Mileage Reimbursement: Under the union contract, the Police Officers receive mileage reimbursement for the use of their personal vehicles to and from court appearances outside of the Centre Region. The current rate is $0.50 per mile. (210-270) – Operating Expenses: These line item appropriations cover recurring expenses in the operation of the Police Department. Additional information is provided on the following items:
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Police 2012 Detail on Appropriations 238 – Uniforms & Accessories: Each year this account includes a set of winter and summer uniforms for each officer as well as bicycle uniform pants and shirts are appropriated each budget year. Also included are funds to purchase uniforms for any newly hired officers. In 20121, funds are also budgeted for the following: 65 FEC100 traffic safety vests ($50/each) ............. $3,250 65 Kevlar helmet inside liners ($50/each) ............. $3,250 $6,500 230 – Fuels & Lubricants: This line item has increased significantly because our contracted fuel rates increased 28% effective July 1, 2011. 240 – Operating Supplies: This line item covers the cost of items used by the officers in the field, during investigations and for training exercises. Some of these items include ammunition and targets, less lethal supplies, crime prevention supplies, batteries, highway flares, first aid supplies, K-9 food and supplies, bicycle supplies, videocassettes, repair, and maintenance of various items, etc. 260 – Minor Equipment: 20 Protech Face Shields ($350/each) .................... $7,000 2 Electroshock Guns ($1300/each) ....................... $2,600 4 Simunitions Convert Kits ($375/each) ............... $1,500 Various bomb technician equipment.................... $1,000 $12,100 Patrol officers and the officers assigned to the Centre County Tactical Response Team (TRT) have adequate ballistic protection; however, the only critical area not covered by ballistic protection is their face. The ballistic face shields will attach to the ballistic helmet providing this last critical area the needed ballistic protection. By purchasing 20 face shields, each TRT member and each patrol vehicle can be equipped with a ballistic helmet and face shield. The Department coordinates the Centre County Tactical Response Team who is called out to assist with volatile incidents such as barricaded persons and high-risk warrant services. Our Department officers on the team need access to a less lethal force option that could possibly be used to resolve armed confrontations with deadly force. Tactical training for officers is critical for officer and public safety as well as liability. The purchase of simunition conversion kits will allow our officers to participate in more “real situation” type training that has proven to be an effective training tool. In 2009, our Department added a Police Officer to the Penn State Bomb Team making it a 2-person team and recognized based on their training as a full bomb response team by the FBI. Various equipment is needed for officers assigned to the Penn State Bomb Team. 320 – Telephone: Funds in this account include costs for all telephones in the Police Department, "air time" costs for cellular telephones for on-duty Police Officers, and Smartphones for the detectives. 118
Fiscal Year 2012 Annual Budget
Police 2012 Detail on Appropriations 327 – Radio Maintenance: Funds in this account will be used for a maintenance agreement on the Department's 66 portable radios and repairs on an “as needed” basis for the 7 base stations, 29 mobile, and 6 control stations. Funds are also included for the purchase of replacement radio batteries and lapel microphones, airtime for all issued pagers, tower rental for conventional radio back-up site, and miscellaneous repair and maintenance costs for radio equipment. 342 – Photocopying: This line item includes lease purchase agreement and maintenance costs for three photocopy machines. One lease ends December 2011, another December 2012, and the third in July 2013. Funds are also included for toner cartridges and other copying expenses. 350 – Insurance: This appropriation reflects the Police Department's share of insurance coverage maintained by the Borough that includes professional liability, automobile liability/physical damage including mobile computer equipment, and public employees bond. 371 – Mobile Computer System Maintenance: Funds in this account will be used for the Borough’s share of the operation of the 15 mobile computers in the patrol vehicles. A new system was implemented in June 2009 and the system was fully accepted in August 2011. We will begin to incur costs for the standard software maintenance agreement costs in 2011. 372 – Computer/Office Equipment Maintenance: Funds in this account will be used for our Records Management System (RMS) connection and repairs or maintenance to all other office equipment. In addition, beginning in August 2012, funds are budgeted for the annual Software Service Maintenance Agreement (SSMA). (375-376) – Vehicle Repair/Maintenance (Contracted & In House): Repair and Maintenance costs for 31 police vehicles covered by this line item are: Patrol Division ......................................... 13 marked, 2 unmarked & 1 MC Detectives ............................................... 6 unmarked & 2 undercover Comm. Relations/Crime Prevention ....... 2 unmarked School Resource Officer .......................... 2 marked Patrol Division C.O. ................................ 1 unmarked Detective Division C.O. ........................... 1 unmarked Chief of Police ......................................... 1 unmarked 377 – Specialized Equipment Maintenance: Funds in this account will be used for the calibration and repairs to our speed timing devices, AED Lithium batteries and maintenance agreement, Borough’s share for maintenance of the Mobile Command Post vehicle, medical director’s fee to oversee the Department’s AED program, and patrol car fire extinguisher maintenance. 380 – Central Booking Center: In 2007, law enforcement agencies and the Centre County Criminal Justice Planning Department agreed to the creation of a central booking center housed at and operated by staff at the Centre County Correctional Facility. Defendants convicted of or pleading guilty to misdemeanor and felony criminal offenses will be assessed a booking fee to help fund the operational costs of the booking center. All operational costs not covered by the defendant-booking fee will be
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Police 2012 Detail on Appropriations funded by local police departments based on each agencies percentage of misdemeanor and felony criminal complaints filed in the court of common pleas. 398 – Investigative Costs/Lab Fees: This account is maintained for miscellaneous investigative costs, and a computerized auto tracking system that provides information on persons being investigated by officers. (740-870) – Capital Expenses: These line item appropriations cover capital expenses including office equipment and depreciation of the computer equipment assigned to the Police Department. Additional information is provided on the following items: 740 – Computer Equipment: 1 Desktop PC .......................................................... $1,300 1 Printer/Copies/Fax Unit ...................................... $ 500 Miscellaneous Computer Equipment ................... $3,000 $4,800 Often we have two persons doing work at the front desk but only one computer. Most of the front desk tasks require a computer such as completing police reports, transferring phone calls, data entry, and records queries. By adding a second PC, both employees can conduct work at the same time. The current printer/copier/fax unit is over 5 years old and needs replaced. 760 – Office Equipment/Furniture: 1 Eco-Saver Green Industrial Shredder .................. $5,500 2 Typewriters ($500/each)..................................... $1,000 Miscellaneous Office Equipment ........................... $1,000 $7,500 The current industrial shredder in the Department is 13 years old and has become unreliable, unsafe, and unable to keep up with the volume of shredding performed by the department. The shredder recommended is much more efficient, uses less power, has an eco-saver sleep mode, and shreds into finer, more compact waste. The Department still uses typewriters for a few functions both in the records storage room and the officer work area. The two machines we have are no longer reliable or serviceable. 770 – Radio/Communications Equipment: Funds are budgeted for unanticipated radio/communications needs that may arise during the year.
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Fiscal Year 2012 Annual Budget
Police 2012 Detail on Appropriations 775 – Specialized Equipment: 1 Complete Polygraph System ............................... $9,500 3 Alco Sensor FST PBT’s ($500/each) ..................... $1,500 1 Police Mountain Bike & Accessories ................... $1,300 $12,300 In the fall of 2011, the Department trained a detective to become a polygraph examiner. This was done because of the dwindling resources from other law enforcement agencies for polygraph exams. A polygraph system is required to begin conducting polygraph exams. These new passive PBT’s continue to replace the old style PBT’s that are over ten years old and in poor condition. In order to properly maintain a fleet of police bicycles, one or two mountain bicycles are purchased each year depending on the condition of the fleet. 840 – Computer Equipment Depreciation: Included are monies to fund future computer equipment purchases. Depreciation of desktop and laptop computers as well as printers for the Records Section and Administrative personnel total $6,924. Depreciation for office computers and printers for Police Officers and detectives as well as mobile computers in the patrol cars total $37,253. 850 – Vehicle Purchase/Replacement: The purchase of four patrol vehicles is proposed for the Police Department in 2012. The specific vehicles to be replaced in 2012 are 3306, 3311, 3318, and 3322. 870 – Communication Equipment Depreciation: The Borough and Penn State University jointly own the 800 MHz radio systems. The Borough's original share of the fixed equipment in 1992 was $95,000 and was amortized over ten years. In 1998, two additional base stations were added for a cost of $28,500 to be depreciated over 10 years. As of 2009, these additional base stations were fully depreciated. The 800 MHz radios are in need of replacement. In 2007, Police mobile units were replaced at a cost of $95,800 using Asset Replacement Funds. The Police operating budget is repaying the Asset Replacement loan and depreciating these radios in the amount of $19,160 annually over the next ten years (2008 through 2017). Portable radios and the control stations are in need of replacement; however, since Centre County government is planning to replace the entire 800 MHz radio infrastructures over the next two years, the Police Department will attempt to delay the replacement of these old radios until the County’s new radio system is built. By waiting, we can ensure compatibility with the new system and obtain better pricing for the radio equipment by purchasing through the County’s radio contract.
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Police Line Item Budget
Line Item Budget BUDGET 2011 410 410 411 410 411 410 411
125 135 150 160 180 190 190
PERSONNEL Chief of Police Administrative / Clerical Sgts, Corps, Police Officers School Crossing Guards Police Overtime Employee Benefits Employee Benefits - Officers
210 212 215 230 238 239 240 242 243 260 270
MATERIALS & SUPPLIES Office Supplies Forms Meeting Expenses Fuels & Lubricants Uniforms & Accessories Uniform Maintenance Operating Supplies DARE Program LEEP Program Minor Equipment Recruitment / Selection
410 410 410 410 410 410 410 410 410 410 410 410 410 410 410
122
320 325 327 342 350 370 371 372 375 376 377 379 380 384 398
Subtotal: OTHER SERVICES & CHARGES Telephone / Wireless Postage Radio Maintenance Photocopying Insurance Software Maintenance Mobile Computer Maintenance Computer / Office Equipment Maintenance Vehicle Maintenance / Repair Contracted Vehicle Maintenance Specialized Vehicle Maintenance CCTV System Maintenance Central Booking Center Vehicle / Equipment Rental Investigative Cost / Lab Fees Subtotal:
Fiscal Year 2012 Annual Budget
BUDGET 2012
$
Subtotal: 410 410 410 410 410 410 410 410 410 410 410
Y-E Projection 2011
107,245 $ 107,245 $ 110,469 806,236 789,650 754,206 4,190,202 4,120,000 4,391,845 70,000 70,000 70,000 565,000 559,000 585,000 323,303 299,808 314,278 1,854,208 1,226,857 1,837,435 $ 7,916,194 $ 7,172,560 $ 8,063,233 $
$ $
$
13,000 $ 4,000 1,600 110,000 65,000 14,000 42,000 20,000 6,000 7,500 283,100 $
11,000 $ 3,000 1,500 122,000 82,000 13,500 22,000 8,000 5,000 268,000 $
12,000 4,000 1,600 140,000 35,000 14,000 35,000 12,100 15,000 268,700
44,000 $ 6,500 8,000 14,500 118,500 20,000 13,000 97,000 10,000 10,000 3,000 7,500 7,500 3,000 362,500 $
40,000 $ 6,500 10,000 13,000 115,722 20,000 7,000 75,000 14,000 7,500 1,500 7,200 2,000 319,422 $
45,000 6,500 10,000 13,500 123,204 10,500 21,000 37,000 85,000 15,000 9,000 3,000 7,500 7,500 3,000 396,704
Police Line Item Budget BUDGET 2011 410 410 410 410 410 410 410 410 410
410 410 410 410 410 410 410
460 463 464 465 469 510 520 550 560
740 760 770 775 840 850 870
EMPLOYEE EXPENSES Employee Development Publications / Subscriptions Tuition General Employee Training Mileage Reimbursement Sponsored Training Programs Alcohol Source Grant Expenses School Resource Officer Grant Expenses LEEP Program Expenses Subtotal: CAPITAL Computer Equipment Office Equipment / Furniture Radio Communications Equipment Specialized Equipment Computer Equipment Depreciation Vehicle Depreciation Radio / Communications Depreciation Subtotal:
$
$ $
$
Y-E Projection 2011
BUDGET 2012
11,000 $ 5,000 20,000 30,000 7,000 7,500 10,000 1,000 92,500 $
8,000 $ 4,500 16,000 37,000 6,500 14,904 7,500 94,404 $
11,000 5,000 20,000 42,000 7,000 10,000 7,500 1,000 103,500
7,250 $ 2,500 1,500 14,800 37,634 125,505 19,160 208,349 $
7,250 $ 2,500 14,256 37,634 137,568 19,160 218,368 $
4,800 7,500 1,500 12,300 44,177 83,038 19,160 172,475
Total -- Police $ 8,862,643 $ 8,072,754 $ 9,004,612
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Parking Enforcement Budget Overview
Parking Enforcement Budget Overview Figure 34: PEO 2012 General Fund Expenditures
Figure 35: PEO 2011-2012 Comparison
Figure 36: Parking Enforcement Actual Expenditures (2006-2010)
Parking Enforcement $400,000 $350,000 $300,000 $250,000
$200,000 $150,000 $100,000 $50,000 $-
124
2006
2007
2008
2009
2010
ACTUAL
ACTUAL
ACTUAL
ACTUAL
ACTUAL
Capital
$17,525
$18,949
$15,748
$16,011
$15,840
Operating
$46,998
$57,246
$46,672
$51,847
$43,156
Personnel
$274,297
$289,136
$309,459
$278,817
$291,226
Fiscal Year 2012 Annual Budget
Parking Enforcement Organizational Chart
Organizational Chart
Borough Manager Parking Manager Parking Operations Supervisor
Parking Office Staff
Parking Enforcement Officers/Ordinance Enforcement Officer (Shared Position)
Customer Service Representatives
Position Filled in 2012 Budget
Position Unfilled in 2012 Budget
Position Paid for Primarily through Grant Funding
Mission Provide parking services to support the business community and neighborhoods of State College and enforce parking laws and ordinances fairly and consistently.
Goals
Provide professional, courteous service to the public; Maintain proper records of enforcement activity; Exercise diligence in the fair and consistent collection of fines; Preserve the most convenient and proximate parking spaces for short-term patrons, while encouraging long-term parkers to utilize the parking structures; Increase the number of payment options available to customers at parking meters.
2012 Strategic Objectives Downtown Employee Parking Continue to work with downtown stakeholders to offer a solution to nighttime parking for employees. The Parking Department will continue to develop and implement a parking management plan with the State College Downtown Improvement District based on a transportation demand management strategy.
Parking Payment Options Implement pay by cell phone option to at least 50% of the on-street meters in 2012.
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Parking Enforcement 2012 Budget Impact Items
Transportation Demand Based Strategy Develop and implement a transportation demand based strategy for managing both on and off-street parking demand at night.
Multi-Space Meter Instruction Release an instructional video on how to use multi-space meters before the conversion of meters next year.
Education on the Use of New Technology Develop and implement an educational program designed to help users of the parking system learn how to use new technology before the technology is "live.”
2012 Budget Impact Items No budget impacts for 2012.
2012 Detail on Appropriations (135-190) – Personnel Expenses: The Parking Enforcement Budget includes an appropriation request to cover the salaries of three full-time and two part-time Parking Enforcement Officers and adds a halftime Parking/Ordinance Enforcement Officer position that is split between parking enforcement and ordinance enforcement. (210-460) – Operating Expenses: This appropriation covers the purchase of consumable supplies and maintenance costs related to parking enforcement activities, including the cost to obtain vehicle owner information for out of state registered vehicles that failed to pay parking tickets. (740-850) – Capital Expenses: This appropriation provides for capital expenses and equipment depreciation for the Parking Enforcement Department.
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Fiscal Year 2012 Annual Budget
Parking Enforcement Line Item Budget
Line Item Budget BUDGET 2011 419 419 419 419 419
419 419 419 419 419 419 419 419 419 419 419 419 419 419 419
135 145 150 160 190
210 212 230 238 240 250 260 320 325 327 342 350 372 375 460
419 740 419 840 419 850
PERSONNEL Administrative/Secretarial Parking Enforcement Parking Meter Repair Part-time Enforcement Employee Benefits
BUDGET 2012
52,792 $ 137,766 13,640 90,744 294,942 $
59,700 $ 155,227 7,600 2,073 74,347 298,947 $
55,969 140,884 8,400 16,550 108,140 329,943
1,500 $ 10,000 7,000 2,000 2,000 4,000 1,000 3,600 4,500 500 1,000 1,377 4,500 3,500 2,500 48,977 $
1,500 $ 7,000 6,000 4,000 1,000 9,000 1,200 4,000 1,200 1,550 4,500 2,000 2,000 44,950 $
1,500 8,000 7,000 4,000 1,500 4,000 1,000 2,000 4,000 500 1,200 1,630 4,500 3,500 2,500 46,830
$
- $ 8,020 3,500 11,520 $
- $ 8,020 3,500 11,520 $
7,439 3,500 10,939
Total -- Parking Enforcement $
355,439 $
355,417 $
387,712
Subtotal: OPERATING Office Supplies Forms Fuel & Lubricants Uniforms & Uniform Maintenance Operating Supplies Meter Repair/Maintenance Minor Equipment Telephone/Wireless Postage Radio Maintenance Photocopying Insurance Computer/Office Equipment Maintenance Vehicle Maintenance/Repair Employee Development Subtotal: CAPITAL Computer Equipment/Software Computer Equipment Depreciation Vehicle Depreciation Subtotal:
$
Y-E Projection 2011
$ $
$ $
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Planning & Zoning Budget Overview
Planning & Zoning Budget Overview Figure 37: Planning & Zoning 2012 General Expenditures
Figure 38: Planning & Zoning 2011-2012 Comparison
Figure 39: Planning & Zoning Actual Expenditures (2006-2010)
Planning & Zoning $600,000 $500,000
$400,000 $300,000 $200,000
$100,000 $-
128
2006
2007
2008
2009
2010
ACTUAL
ACTUAL
ACTUAL
ACTUAL
ACTUAL
Capital
$7,558
$6,563
$7,173
$6,497
$6,972
Operating
$64,630
$86,579
$30,264
$20,193
$23,969
Personnel
$271,132
$279,335
$318,447
$506,495
$484,092
Fiscal Year 2012 Annual Budget
Planning & Zoning Organizational Chart
Organizational Chart Borough Manager
Planning Director
Planning and Zoning Division
Senior Planner/ Zoning Officer
Ordinance Enforcement and Public Health Division
Economic Development Division
Housing & Community Development Division
Supervisor of Inspections/Public Health Officer
Economic Development Specialist (Unfilled)
Senior Planner/ CDBG Supervisor
Planning Technician (Unfilled)
Planning Intern (Filled by Jan 2012)
Senior Ordinance Enforcement Officer
PEO/Ordinance Enforcement Officer (Shared Position)
Health Tech./ Ordinance Enforcement Officer
Staff Assistants
Planner/Housing Specialist
Animal Control/ Ordinance Enforcement Officer
Position Filled in 2012 Budget
Position Unfilled in 2012 Budget
Position Paid for Primarily through Grant Funding
Mission Preserve and enhance the quality of life for the community’s residents, visitors and businesses.
Goals
Prepare and implement strategies to enhance the long range development of the community; Identify mechanisms to improve community sustainability; Encourage mixed use development; Identify methods to improve design of the built environment, expand the use of alternative modes of transportation, and reverse the loss of family occupancy; Expand use of GIS data in land use planning and analysis; Improve capacity to use visualization techniques to assist in the decision-making process.
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Planning & Zoning 2012 Strategic Objectives
2012 Strategic Objectives Preparation for Ordinance Revisions Initiate preparation of a scope of work for the Zoning and Land Development Ordinance rewrite in 2013.
Survey Analysis & Performance Review Complete an in depth analysis of the National Citizen Surveys and the 2008 Community Survey to inform the Borough's decision making processes.
Citizen Engagement Expand the range of tools used to collect and analyze citizen input in the planning process with a particular emphasis on use of social networking media.
Parking Optimization Update the parking report for the General Commercial and Commercial Incentive zoning districts. This report outlines the plans to provide public parking to serve the needs of the C district and CID over the next seven years and shall update said report every three years.
West End Revitalization Plan Complete implementation of the West End Revitalization Plan.
Redevelopment Certify redevelopment areas as appropriate, such as select areas of downtown, the West End, Westerly Parkway and North and South Atherton.
Downtown Master Plan In conjunction with other departments and other partners, continue work on updating the downtown master plan.
State College Land Area Plan Finalize adoption of the State College Land Area Plan and future land use map.
2012 Budget Impact Items Include funds in operating budget for consultant services to assist in preparing neighborhood plans. These funds would primarily be for the preparation of improved visuals (e.g., renderings, computer graphics, schematics and models) to aid Council, ABCs and the public in understanding the impact of proposed regulations.
2012 Detail on Appropriations (125-190) – Personnel Expenses: These line item appropriations cover the salaries and benefits for the Planning Director, the Senior Planner/Zoning Officer, a Planning Intern, and Administrative/Secretarial staff. (210-463) Operating Expenses: These line item appropriations cover recurring expenses in the operation of the Planning Department. Additional information is provided on the following items:
130
Fiscal Year 2012 Annual Budget
Planning & Zoning 2012 Strategic Objectives 215 – Meeting Expenses: This line item covers costs of meetings on the Planning Commission, Design Review Board, Zoning Hearing Board, and Historic Resources Commission. 312 – Consulting Services: This line item is for the costs associated with hiring graphic artists or other design professionals to assist in the development of improved visuals. 314 – Legal Services: This line item is for costs association with the Zoning Hearing Board solicitor. 316 – Stenographic Services: This line item is for costs association with retaining stenographic services for the Zoning Hearing Board. Stenographic services are retained only when we believe a case will be appealed to a higher court. 350 – Insurance: This includes vehicle and general liability coverage for the Planning Department. 460 – Employee Development: This line item will cover the costs of continuing education for Planning staff. This line item also covers the costs of membership in the American Planning Association and the American Institute of Certified Planners. 463 – Publications/Subscriptions: This line item will cover the costs of purchasing publications and/or subscriptions related to the mission of the Planning Department. (740-850) – Capital Expenses: This appropriation provides for capital expenses and equipment depreciation for the Planning Department. Additional information is provided for the following item: 740 – Computer Equipment: This line item will cover the cost of a second license for Adobe Professional for the Staff Assistants. 760 – Office Furniture: Funds in this line item will be used to purchase a new office chair for the Planning Director. 850 – Vehicle Depreciation: Funds accumulated in this line item will be used to replace the vehicle assigned to the Planning Department when it is fully depreciated and when fleet services determines that it is necessary to replace the vehicle.
State College Borough
131
Planning & Zoning Line Item Budget
Line Item Budget BUDGET 2011 414 414 414 414 414
125 130 160 160 190
PERSONNEL Planning Director Administrative/Secretarial Professional Internship Part-time/AmeriCorp Employee Benefits
$
414 414 414 414
132
210 215 230 312 314 316 320 325 341 342 350 372 375 460 463
740 760 840 850
BUDGET 2012
102,353 $ 323,893 20,500 148,698 595,444 $
105,843 $ 239,872 79,830 425,545 $
110,469 266,402 38,000 135,740 550,611
2,000 $ 3,000 550 8,000 400 1,400 1,200 3,000 2,000 1,346 100 700 5,000 400 29,096 $
1,800 $ 1,900 700 8,000 600 1,200 700 3,000 1,300 1,546 100 1,500 5,000 350 27,696 $
2,000 3,000 700 7,500 8,000 600 1,400 1,000 3,000 1,500 1,625 100 1,500 5,000 400 37,325
$
- $ 525 2,434 4,102 7,061 $
525 $ 2,434 4,102 7,061 $
850 3,203 4,053
Total -- Planning & Zoning $
631,601 $
460,302 $
591,989
Subtotal: 414 414 414 414 414 414 414 414 414 414 414 414 414 414 414
Y-E Projection 2011
OPERATING Office Supplies Meeting Expenses Fuel & Lubricants Professional Services Legal Services Stenographic Services Telephone/Wireless Postage Advertising Photocopying Insurance Computer/Office Equipment Maintenance Vehicle Maintenance/Repair Employee Development Publications/Subscriptions Subtotal: CAPITAL Computer Equipment Office Furniture/Equipment Computer Equipment Depreciation Vehicle Depreciation Subtotal:
Fiscal Year 2012 Annual Budget
$ $
$ $
Ordinance Enforcement & Public Health Budget Overview
Ordinance Enforcement & Public Health Budget Overview Figure 40: DOEPH 2012 General Fund Expenditures
Figure 41: DOEPH 2011-2012 Comparison
Figure 42: Ordinance Enforcement & Public Health Actual Expenditures (2006-2010)
Ordinance Enforcement & Public Health $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $-
2006
2007
2008
2009
2010
ACTUAL
ACTUAL
ACTUAL
ACTUAL
ACTUAL
Capital
$6,725
$6,631
$9,068
$9,619
$9,940
Operating
$17,228
$18,910
$30,158
$29,043
$21,689
Personnel
$245,041
$297,809
$273,786
$221,059
$252,213
State College Borough
133
Ordinance Enforcement & Public Health Organizational Chart
Organizational Chart Borough Manager
Planning Director
Planning and Zoning Division
Senior Planning/ Zoning Officer
Ordinance Enforcement and Public Health Division
Economic Development Division
Housing & Community Development Division
Supervisor of Inspections/Public Health Officer
Economic Development Specialist (Unfilled)
Senior Planner/ CDBG Supervisor
Planning Technician (Unfilled)
Planning Intern (Filled by Jan 2012)
Senior Ordinance Enforcement Officer
PEO/Ordinance Enforcement Officer (Shared Position)
Health Tech./ Ordinance Enforcement Officer
Staff Assistants
Planner/Housing Specialist
Animal Control/ Ordinance Enforcement Officer
Position Filled in 2012 Budget
Position Unfilled in 2012 Budget
Position Paid for Primarily through Grant Funding
Mission Prevent and control disease, promote healthy lifestyles and enforce ordinances that protect public health and enhance the quality of life in the community.
Goals
134
Reduce the number of major food violations by 15% over a four year period; Reduce the number of refuse violations issued in the first eight weeks of the fall semester by 20% over a five year period; Reduce the number of weed/grass violations issued in the Spring (May/June) by 15% over a five year period; Reduce the number of open burning incidents to fewer than twelve per year over the next five years; Obtain 100% compliance with the requirement for readable house numbers for emergency personnel.
Fiscal Year 2012 Annual Budget
Ordinance Enforcement & Public Health 2012 Strategic Objectives
2012 Strategic Objectives Public Health Food Establishment Inspections In 2012, establish base line data on the number of major food violations based on the Pennsylvania Department of Agriculture inspection procedures/form. This will provide the starting point for reductions over the next four (4) years.
Safe Food Handling Education Conduct workshops on safe food handling practices to lessen the potential for food borne illness outbreaks in the Centre Region.
Disease Control Monitor the potential for outbreaks of risks to public health such as influenza epidemics and work with other public health entities to respond to any such threats.
Ordinance Enforcement Refuse In 2012, properties receiving multiple refuse violations issued during the 2011 fall semester will be identified and targeted for personal contact to landlords/tenants at the beginning of the 2012 fall semester. The media will be contacted and information about proper refuse disposal distributed.
Weed/Grass In 2012, properties receiving multiple weed/grass violations in the spring (May/June) of 2012 will be identified and the property owners will be contacted prior to the growing season. The media will be contacted and information about maintenance of lawns distributed.
Open Burning In 2012, all properties receiving open burning violations the previous year will be identified and the property owners/tenants contacted and given information about open burning. The media will be contacted and information about open burning regulations will be distributed.
House Numbers Check all houses in 2012 for compliance with the requirement for readable house numbers for emergency personnel.
Enterprise Resource Planning (ERP) Provide input in the ERP System implementation process to better integrate Ordinance Enforcement and Public Health operations with other Borough services.
State College Borough
135
Ordinance Enforcement & Public Health 2012 Strategic Objectives
2012 Budget Impact Items Increase the $12.50 per unit fee collected as part of the rental housing permit program to $15.00 per unit. This will produce between $24,000 and $25,000 of additional revenue to help offset the cost of ordinance enforcement activities. The addition of a second full time Ordinance Enforcement Officer will result in an increase to personnel and operating costs.
2012 Detail on Appropriations (125-190) – Personnel Expenses: These line item appropriations cover the salaries and benefits for the Health Officer and Service/Technical/Secretarial staff. (210-460) – Operating Expenses: These line item appropriations cover recurring expenses in the operation of the Department of Ordinance Enforcement and Public Health. Additional information is provided on the following item: 242 – Radon Test Program: This line has traditionally been used to purchase radon test kits that are sold to the public. Staff is recommending refocusing this program to one of community education on the dangers associated with radon gas and to encourage residents to contact the American Lung Association to obtain free radon test kits. (760-850) – Capital Expenses: This appropriation provides for capital expenses and equipment depreciation for the Department of Ordinance Enforcement and Public Health. Additional information is provided for the following items: 760 – Computer and Office Equipment: These line items will cover the cost of a new computer monitor and office furniture. 840 – Computer Equipment Depreciation: These funds are set-aside in the equipment depreciation fund to ensure funds are available to replace computer equipment in accordance with the Borough's replacement schedule. 850 – Vehicle Depreciation: Funds accumulated in this line item will be used to replace the vehicles assigned to the DOEPH so that when they are fully depreciated and when fleet services determines that it is necessary to replace the vehicle, they can be replaced.
136
Fiscal Year 2012 Annual Budget
Ordinance Enforcement & Public Health 2012 Strategic Objectives
Line Item Budget BUDGET 2011 421 421 421 421
125 145 160 190
PERSONNEL Health Officer Service/Technical/Secretarial Intern/AmeriCorp Employee Benefits
$
210 212 230 238 240 242 312 320 325 327 341 342 350 372 375 405 460
421 760 421 840 421 850
BUDGET 2012
- $ 221,324 7,000 103,838 332,162 $
52,850 $ 138,000 7,200 77,270 275,320 $
56,883 180,727 109,470 347,080
2,000 $ 1,400 4,000 1,000 600 400 2,800 2,300 150 1,500 1,500 1,252 200 2,500 390 2,000 23,992 $
2,500 $ 1,400 5,000 750 600 400 3,000 3,000 700 1,000 1,540 100 4,000 350 1,750 26,090 $
2,200 1,400 5,000 1,000 900 400 3,500 3,000 100 1,000 1,000 1,620 100 4,000 500 2,000 27,720
$
- $ 2,040 7,900 9,940 $
- $ 2,040 7,900 9,940 $
900 1,985 5,080 7,965
Total -- Ordinance Enforcement & Public Health $
366,094 $
311,350 $
382,765
Subtotal: 421 421 421 421 421 421 421 421 421 421 421 421 421 421 421 421 421
Y-E Projection 2011
OPERATING Office Supplies Forms Fuel & Lubricants Uniform Rental Operating Supplies Radon Test Program Consulting Services Telephone/Wireless Postage Radio Maintenance Advertising Photocopying Insurance Computer/Office Equipment Maintenance Vehicle Maintenance/Repair Animal Control Costs Employee Development Subtotal: CAPITAL Office Furniture/Equipment Computer Equipment Depreciation Vehicle Depreciation Subtotal:
$ $
$ $
State College Borough
137
Public Works Budget Overview
Public Works Budget Overview The Public Works Department is responsible for solid waste management, maintenance of all municipally owned buildings and grounds, streets, alleys, storm and sanitary sewers, vehicles and equipment. Figure 44: Public Works General Fund Expenditures
Figure 43: Public Works 2011-2012 Comparison
Figure 45: Public Works Actual Expenditures (2006-2010)
Public Works $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000
$1,500,000 $1,000,000 $500,000 $-
138
2006
2007
2008
2009
2010 ACTUAL
ACTUAL
ACTUAL
ACTUAL
ACTUAL
Capital
$245,011
$295,335
$262,184
$314,431
$98,541
Operating
$484,794
$555,503
$591,946
$499,903
$521,983
Personnel
$1,171,839
$1,252,770
$1,330,693
$1,339,530
$2,886,545
Fiscal Year 2012 Annual Budget
Public Works Organizational Chart
Organizational Chart
Borough Manager Public Works Clerk
Operations Manager
Public Works Director
Borough Engineer
Street/Sewer Foreman Operator PW Laborers Construction Foreman
Staff Assistant
Public Services Manager
Environmental Coordinator/Arborist
Assistant Engineer
Sustainable Projects Coordinator
Engineering Assistant
Facilities Foreman
Custodians
Surveyor/Draftsman
Operator PW Laborers
Engineering Interns
Environmental AmeriCorps Member
Refuse Foreman
Operators (Refuse Colllectors)
Chief Mechanic
Mechanic
Maintenance Specialists
Position Filled in 2012 Budget
Tree Foreman
Dendricians
Position Unfilled in 2012 Budget
Position Paid for Primarily through Grant Funding
Public Works Administration The Administration Division of the Public Works Department provides planning, supervision, engineering, construction management and land surveying services for all Borough facilities and projects. The Division is also responsible for solid waste management, maintenance of all municipally owned buildings and grounds, streets, alleys, storm and sanitary sewers, vehicles and equipment. The Division oversees the administration of all contract services provided to the Borough. Staff provides professional services to the Tree Commission, Transportation Commission and other Authorities, Boards and Commissions as needed.
Mission Administer the activities of the various divisions of the Public Works Department in a cost effective manner and to provide engineering and technical support services to all Departments of the Borough. State College Borough
139
Public Works Public Works Administration
Goals
Improve public relations and notification for residents and businesses with regard to construction projects; Improve internal management of engineering data and records.
2012 Strategic Objectives Construction Notifications Provide notification to all affected residents and business of a potential construction project when budget is adopted. Follow up with notification of award of contract, project schedule, and bi-weekly project updates.
Project Management Plans Produce a Project Management Plan for each project. The plans will include, at a minimum, a description, the budget, and schedule for bidding and construction.
Organizational Improvements Develop and implement an improved filing/management system for engineering records and maps.
Sustainability Initiatives Pursue sustainability initiatives in-house and through the development of community programs.
2012 Budget Impact Items Added this year is a line item for Tuition Reimbursement.
2012 Detail on Appropriations (130-190) – Personnel Expenses: These line item appropriations cover the salaries and benefits for the Public Works Director, Public Services Manager, Operations Manager, Borough Engineer, Assistant Engineer, Engineering Assistant, Surveyor/Draftsman, Environmental Coordinator/Arborist, Environmental AmeriCorps Member and associated secretarial staff. (210-480) – Operating Expenses: These line item appropriations cover recurring expenses in the operation of the Department of Public Works. Additional information is provided on the following items related to Administration: 313 – Consulting Services: A total of $12,000 is requested to cover the costs of a landscape architect to provide concept plans for the area left by the realignment of Fraser Street at Beaver Avenue ($7,000) and for miscellaneous engineering services used throughout the year ($5,000). 314 – Traffic Counts: Funds of $8,000 are requested for the continued cost of a consultant to gather vehicle counts in one quarter of the Borough. 460 – Employee Development: Each year we renew our American Public Works Association (APWA) group membership for approximately $700 that covers six employees. Requested funds have increased due to the state requirements for continued education units for professional engineers and surveyors.
140
Fiscal Year 2012 Annual Budget
Public Works Street Division This line item now includes funds for the Arborist/Sustainability Coordinator whose position was shifted into the Engineering Department. 464 – Tuition Reimbursement: This line item is necessary to track employee tuition reimbursement. $7,000 is requested for Tuition Reimbursement in 2012. (740-870) – Capital Expenses: This appropriation provides for capital expenses and equipment depreciation for the Department of Public Works: 710 – Capital Projects under $25,000: This appropriation provides for capital expenses previously listed in the Capital Improvements Program including $21,000 for the Bicycle Ambassador Program and $25,000 for pedestrian/bicycle safety improvements.
Street Division The operation of the Street Division is allocated among a number of budgets including Municipal Facilities, Shade Tree and the enterprise funds established for sanitary sewers and off-street parking facilities. The majority of street maintenance wages paid to Public Works employees is budgeted in the Highway Aid Fund. The appropriation in this Budget covers the cost of supervision of street maintenance, emergency weekend stand-by pay, street lighting, new equipment purchases, vehicle depreciation and generally those street-related expenses that are ineligible under other funding sources.
Mission Maintain the Borough's infrastructure, including streets, snow removal, storm sewers, sanitary sewers, street lighting, signs, and traffic signals, in a manner which addresses public need, safety and welfare.
Goals
Improve citizen's satisfaction with snow removal services by 5% over the next three years; Reduce average tons of salt per storm by 15% over the next five years; Provide maintenance, including curb replacement and resurfacing, such that 80% of Borough streets have a "Satisfactory" rating or better.
2012 Strategic Objectives Storm Sewer Infrastructure Improvements Survey and identify needed storm sewer infrastructure improvements. Due to an aged system, numerous pipes are beginning to fail and need to be replaced.
Snow Removal Optimization Reduce salt usage by applying materials at a standard application rate. Increase plowing operations to reduce the need for de-icing. Replace salt spreading equipment with current technology, including electronically calibrated equipment.
Financial Tracking Improvements Track all costs associated with storm sewer repairs and curb replacement.
State College Borough
141
Public Works Municipal Facilities Division
2012 Budget Impact Items This year a number of purchases will impact the Budget including the following purchases:
Work zone traffic control devices; An all-purpose cutoff saw; A Weed Seeker.
2012 Detail on Appropriations (150-190) – Personnel Expenses: These line item appropriations cover the salaries and benefits for the streets crew including the Street/Sewer Foreman and Operations Laborers. (210-480) – Operating Expenses: These line item appropriations cover recurring expenses in the operation of the Department of Public Works. Additional information is provided on the following items related to the Streets Division: (740-870) – Capital Expenses: This appropriation provides for capital expenses and equipment depreciation for the Department of Public Works. Additional information is provided for the following items related to the Streets Division: To be in compliance with PennDOT regulations for Work Zone Traffic Control, the Street Division is requesting $3,800 to purchase various regulatory warning signs and traffic control devices. These signs and traffic control devices are necessary for temporary street closures and traffic control in work areas. The Street Division is in need of a new all-purpose cutoff saw. The saw is used for various tasks such as saw cutting asphalt for street maintenance patching, signposts, etc. The saw is expected to cost $1,200. The Weed Seeker is a weed management system that will be mounted to our street sweeper. The weed management system automatically identifies weeds in the path of the sensors as the vehicle drives along the curb and sprays a measured amount of herbicide onto the weeds, providing effective weed control in gutter lines and atop curbs while the operator is performing another daily task. The weed seeker is expected to cost $6,500.
Municipal Facilities Division The Municipal Facilities Division of the Public Works Department maintains the Municipal Building, the Service Building and other municipally maintained buildings such as the Schlow Centre Region Library. The Municipal Building at 243 South Allen Street houses the Administrative offices of the Borough: including the Information Technology, Finance, Tax, Police, Planning, Ordinance Enforcement and Public Health, Administrative offices of Parking and Engineering/Administrative offices of the Public Works Department. The Service Building at 330 Osmond Street houses the Public Works Department’s Street, Refuse Collection, Sanitary Sewer, Shade Tree, and Fleet Services operations. Other buildings maintained by Municipal Facilities staff are charged to other cost centers.
142
Fiscal Year 2012 Annual Budget
Public Works Municipal Facilities Division
Mission Maintain Borough facilities in a safe, clean and efficient manner to best serve the community.
Goals
Establish a work order system for Municipal Facilities. Work orders should include preventative maintenance (for example preventative maintenance on generators); planned projects (painting) and repairs; Reduce energy consumption.
2012 Strategic Objectives Energy Audit Complete energy audit of two buildings and implement or budget funds to implement cost-effective energy-saving measures identified that do not directly conflict with the core services of audited facilities and have anticipated break-even point of five years or less.
2012 Budget Impact Items This budget proposes to create the position of Sustainable Projects Coordinator, assigning an existing employee the primary responsibility for energy efficiency projects. It is envisioned that initial projects would involve buildings, as the largest portion of our energy consumption occurs there, however the person in this position will coordinate sustainability projects in all areas.
2012 Detail on Appropriations (150-190) – Personnel Expenses: These line item appropriations cover the salaries and benefits for the facilities crew including the Facilities Foreman and Custodians. The Public Works staff is being reorganized to focus more attention on facilities management that will result in savings in energy consumption in the Municipal Building and parking structures. (230-460) – Operating Expenses: These items cover the cost to operate, maintain and repair the buildings covered under this Budget section, including the former Verizon Building. Additional information is provided for the following items related to the Municipal Facilities Division. (361-364) – Utility Costs: Electricity rates are expected to remain flat in 2012. Natural gas, water, and sewer rates are expected to increase 4% over 2011 levels. 373 – Maintenance & Repairs: Expenditures are anticipated to increase as the Facilities Foreman will have more day-to-day custodial responsibilities due to the net reduction of one custodial position and corresponding assignment of staff to the Sustainable Projects Coordinator position. (740-870) – Capital Expenses: This appropriation provides for capital expenses and equipment depreciation for the Department of Public Works. Additional information is provided for the following items related to the Municipal Facilities Division: 760 – Office Equipment/Furniture: This line item includes funds for a computer for the Sustainable Projects Coordinator ($2,200), replacement cabinets and lateral files at the Service Facility ($1,850), carpet and book cases for the new conference room in Administration ($5,456), shelving for storage
State College Borough
143
Public Works Shade Tree Division rooms in the Municipal Building ($2,500), and a replacement copier/scanner/network printer for the Service Facility ($2,500). 775 – Major Equipment: This line item includes a new burnisher and wide area vacuum to replace aging units.
Shade Tree Division The Shade Tree Division of the Public Works Department is in place to plant, prune, spray, maintain and remove shade trees in the grassplot areas along municipal streets and in Borough parks. In addition to tree maintenance, the Division provides resources for volunteer flower gardens throughout the Borough and assists with additional projects such as the development of the new Westerly Parkway Wetland Education Center.
Mission Maintain a safe, healthy urban forest, including trees and shrubs along rights-of-way, in parks and parking lots, as well as on other municipal property. The Division also strives to improve the aesthetic quality of the Borough through the installation and maintenance of landscaping and flowers on public lands.
Goals
Prune all street trees within the Borough every five to seven years; Minimize conflicts between trees and sidewalks; Reduce losses of newly planted trees due to vandalism and environmental factors; Find alternatives to using general funds for playground replacement and other infrastructure improvements; Expand use of volunteers; Inventory all street trees and install a new interactive software program to maintain inventory.
2012 Strategic Objectives Tree Maintenance Prune 900 to 1200 trees per year depending upon condition of trees and weather.
Sidewalk Protection Install approximately 50 root barriers each year and work with homeowners and sidewalk contractors when replacing defective sidewalk blocks caused by tree roots.
Community Involvement in Tree Planting and Maintenance Include student organizations such as fraternities in the planting and maintenance of trees in their neighborhood.
144
Fiscal Year 2012 Annual Budget
Public Works Shade Tree Division
Obtain Additional Grant Funding Continue to apply for various grants to help pay for playground and other infrastructure improvements.
Provide Greater Community Volunteer Opportunities Provide opportunities for volunteers to assist in equipment installation and park maintenance.
2012 Budget Impact Items The line item, Major Equipment, includes funds to purchase a three-point hitch mounted spreader that applies de-icing chemicals.
2012 Detail on Appropriations (150-190) – Personnel Expenses: These line item appropriations cover the salaries and benefits for the tree crew including the Tree Foreman and Dendricians. (230-460) – Operating Expenses: These line item appropriations cover recurring expenses in the operation of the Department of Public Works. Additional information is provided on the following items related to the Shade Tree Division: 241 – Plant Material: Approximately 10 new trees and 150 replacement trees will be planted in 2012. Funding is also included for the planting of various flowerbeds and other landscaped areas around the Borough. Trees 118, 1 ½” caliper trees @ $ 95 each 42, 2 ½” caliper trees @ $120 each Other Plant Material (Including Flowers) Total
$ 11,210 $ 5,040 $ 4,250 $ 20,500
365 – Disposal Costs: This line item covers the cost of disposal of infected oaks and for leasing a tub grinder to grind all waste logs and chips. 384 – Equipment Rental/Contractual Services: This item includes $12,500 for stump removal, $2,500 to rent equipment for tree planting, $12,000 for tree grates in the Central Business District and $37,000 for contracted tree pruning. (740-870) – Capital Expenses: This appropriation provides for capital expenses and equipment depreciation for the Department of Public Works. Additional information is provided for the following item related to the Shade Tree Division: 710 – Capital Projects under $25,000: This appropriation provides for capital expenses previously listed in the Capital Improvements Program including $20,000 for playground equipment and $24,375 for onstreet rain gardens on Allen Street. 775 – Major Equipment: This item includes $6,000 for the purchase of a spreader to mount to a 3-point hitch on a tractor. This equipment would reduce the time spent walking back to apply de-icing chemicals to sidewalks in parks and other walks owned by the Borough.
State College Borough
145
Public Works Line Item Budget
Line Item Budget BUDGET 2011 130 135 150 160 160 165 170 180 190
210 212 215 230 238 240 241 245 260 265 313 314 318 320 325 327 341 342 350 361 370 372 373 375 378 384 460 464 480
146
PERSONNEL Administrative Staff Engineering / Secretarial Public Works Operations Labor Public Works Operations Part-time Employees Public Works Engineering Interns AmeriCorp Stand-by / Sick Leave Public Works Overtime Employee Benefits Subtotal: OPERATING Office Supplies Forms Meeting Expenses Fuels & Lubricants Uniforms / Safety Apparel Operating Supplies / Expenses Plant Material / Pesticide Street Light Maintenance Minor Equipment NPDES Compliance Consulting Services Traffic Counts Data Processing Services Telephone / Wireless Postage Radio Maintenance Advertising Photocopying Insurance Utility Charges Software License / Upgrade Computer / Office Equipment Maintenance Maintenance & Repairs (Facilities) Vehicle & Equipment Maintenance / Repair Contracted Services Equipment Rental Employee Development Tuition Reimbursement Tree Vitalize Grant Subtotal:
Fiscal Year 2012 Annual Budget
Y-E Projection 2011
BUDGET 2012
$
561,114 $ 569,188 $ 538,580 1,229,110 1,306,660 1,355,572 106,680 93,609 85,916 21,120 21,120 7,200 7,200 7,200 8,000 8,000 8,000 163,118 110,650 171,744 851,786 790,906 890,132 $ 2,948,128 $ 2,907,333 $ 3,057,144 $
$
5,700 $ 1,000 2,250 45,400 16,975 60,475 32,500 5,625 5,800 7,000 9,225 2,200 2,850 300 4,350 33,257 146,780 5,400 5,000 43,000 73,150 3,600 67,500 12,100 4,500 595,937 $
5,275 $ 1,500 50,050 18,326 61,484 29,500 3,337 2,100 1,050 8,310 1,005 1,125 125 3,230 35,917 153,153 3,000 26 39,227 82,150 3,600 62,500 10,920 4,500 7,200 588,610 $
5,700 500 1,600 28,400 18,260 60,850 27,000 5,125 4,100 12,000 8,000 9,875 2,200 2,850 300 4,500 38,822 151,615 32,000 4,000 57,000 38,700 3,650 49,000 17,850 7,000 590,897
Public Works Line Item Budget
BUDGET 2011 710 740 750 760 770 775 840 850 870 361
CAPITAL Capital Projects under $25,000 Computer Equipment Capital Improvements Office Equipment / Furniture Radio Communications Equipment Major Equipment Computer Equipment Depreciation Vehicle Depreciation Radio Equipment Depreciation Street Light Utility Charges
$
Subtotal:
6,850 20,000 8,482 71,653 $ 106,985
Total -- Public Works $ 3,651,050
Y-E Projection 2011
BUDGET 2012
$
6,850 20,000 8,482 71,653 $ 106,985
$
90,375 15,506 15,150 9,482 77,733 $ 208,246
$ 3,602,928
$ 3,856,287
State College Borough
147
Debt Service Budget Overview
Debt Service Budget Overview Figure 46: Debt Service 2012 General Expenditures
Figure 47: Debt Service 2011-2012 Comparison
Figure 48: Debt Service Actual Expenditures (2006-2010)
Debt Service $1,200,000 $1,000,000
$800,000 $600,000 $400,000
$200,000 $-
Debt Service
148
2006
2007
2008
2009
2010
ACTUAL
ACTUAL
ACTUAL
ACTUAL
ACTUAL
$911,345
$980,129
$1,001,361
$819,892
$920,937
Fiscal Year 2012 Annual Budget
Debt Service Budget Overview
Line Item Budget BUDGET 2011 470 470 470 470 470
100 200 400 500 600
Y-E Projection 2011
BUDGET 2012
DEBT SERVICE 2003 Bonds 2002 Bonds 2005 Bonds 22,712 27,187 22,712 2009 Bonds (PIB Loan) 46,438 54,375 54,374 2009 Bonds 945,776 945,776 932,650 Total -- Debt Service $ 1,014,926 $ 1,027,338 $ 1,009,736
State College Borough
149
Regional Programs Budget Overview
Regional Programs Budget Overview This budget covers the Borough's share of the cost of the Centre Region Council of Governments (COG) programs in which we participate, as well as the Borough's share of the Centre Area Transportation Authority (CATA) local subsidy for operating and capital costs. Overall the Borough’s share of Regional Programs for 2012 is budgeted to increase by $38,170 or 2.78% Figure 49: Regional Programs 2012 General Fund Expenditures
Figure 50: Regional Programs 2011-2012 Comparison
Figure 51: Regional Programs Actual Expenditures (2006-2010)
Regional Programs $1,600,000
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$-
Regional Programs
150
2006
2007
2008
2009
2010
ACTUAL
ACTUAL
ACTUAL
ACTUAL
ACTUAL
$1,108,655
$1,224,182
$1,363,317
$1,376,616
$1,363,052
Fiscal Year 2012 Annual Budget
Regional Programs Centre Region Council of Governments Programs
Centre Region Council of Governments Programs Mission Financially support Centre Region Council of Government programs in which we participate.
Determination of Regional Program Commitment The Borough's share of the cost of the COG programs is assessed on a formula basis as specified in the Inter-Municipal Agreement for each program. Most of these assessments are based on the COG Standard Formula, in which a combination of the assessed valuation of taxable real estate, population (excluding college students), and adjusted gross earned income is used to determine the participants' share of budgeted program costs. The COG Standard Formula was revised in 2009 and the municipal shares for 2012 are calculated as follows: State College Borough ...............................................................21.86% College Township ..................................................................... 16.99% Ferguson Township .................................................................. 26.63% Halfmoon Township ................................................................... 4.72% Harris Township ......................................................................... 9.02% Patton Township ...................................................................... 20.78% Detailed information concerning the activities, operation, and cost of each COG program is contained in the 2012 COG Budget, which was presented to the General Forum at their meeting on October 24, 2011. Final action by the General Forum is scheduled for their November 28, 2011 meeting.
2012 Budget Impact Items The Borough's net share of the cost of the 2012 COG programs (after the offset of our credit for building rent) is $1,323,073, an increase of $38,107 or 2.76% from 2011. Proposed increases in appropriations are accounted for primarily by increases in expenditures for Fire Protection, Regional Parks Development and Parks and Recreation programs.
Centre Area Transportation Authority Mission Consistently provide the Borough’s share of the Centre Area Transportation Authority (CATA) local subsidy for operating and capital costs.
Determination of Regional Program Commitment The Borough's local subsidy to CATA is composed of two components: an operating subsidy and a capital subsidy. In determining the Borough's share of the annual operating subsidy for CATA, the cost of each bus route is separated into regional, local and external components. The cost of the regional component is allocated according to the COG Standard Formula, while the cost of the local and external components is allocated according to the modified "Miller Formula," which takes into account the number of route miles in each municipality and the relative productivity of each route. Due to the
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151
Regional Programs Centre Area Transportation Authority vagaries of the Miller Formula, the Borough's share of the operating subsidy fluctuates annually, reflecting changes in the number of route miles and the relative productivity of each route. The Borough's annual capital subsidy to CATA is based on our percentage of local operating assistance as calculated using the Miller Formula. In order to eliminate significant year-to-year fluctuations in the local shares required for capital transit projects, a capital reserve account was created in 2001 with the annual local match amount fixed at $62,400. As a result, the Borough's capital subsidy has remained relatively stable. Since CATA operates on a July 1 through June 30 fiscal year, the Borough's 2012 operating and capital subsidy is based on two quarters of their adopted 2011-2012 Budget plus two quarters of their projected 2012-2013 Budget. Because of continued uncertainties related to future levels of federal and state transit subsidies, a projected 5% increase in CATA's 2012-2013 operating costs has been incorporated in our 2012 appropriation. Detailed information concerning CATA operations and activities is contained in their 2011-2012 Budget, which was adopted by Board of Directors on May 23, 2011.
2012 Budget Impact Items An appropriation of $94,747 is budgeted for the Borough's share of CATA's local operating and capital subsidy for 2012, which represents a $957 or 1.0% increase from 2011.
152
Fiscal Year 2012 Annual Budget
Regional Programs Line Item Budget
Line Item Budget BUDGET 2011 499 499 499 499 499 499 499 499 499 499 499 499 499 499 499 499 499 499 499
400 401 402 405 405 411 412 416 416 430 449 450 451 452 453 456 458 460 499
Y-E Projection 2011
BUDGET 2012
REGIONAL PROGRAMS COG Administration $ 74,614 $ 74,614 $ 68,600 COG Building Capital 3,901 3,901 3,895 COG Contingency 3,214 3,214 Emergency Management 28,935 28,935 28,927 Emergency Management Contingency 2,233 2,233 2,186 Fire Protection 172,089 172,089 172,302 Fire Capital 65,700 65,700 63,144 Regional Planning 52,070 52,070 50,974 CCMPO 34,367 34,367 33,903 Eastern Inner Loop Regional Parks Development 99,322 85,930 132,260 Parks & Recreation 269,479 269,479 301,982 Regional Nature Center 10,816 10,816 11,037 Pool Authority - Aquatics 11,367 11,367 Pools Capital 111,991 111,991 111,817 Schlow Memorial Library 364,922 364,922 360,292 Senior Citizens 32,453 32,453 33,304 Centre Area Transportation Authority 93,790 91,417 94,747 COG Rent Rebate (51,550) (51,550) (51,550) Total -- Regional Programs $ 1,379,713 $ 1,363,948 $ 1,417,820
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Miscellaneous Budget Overview
Miscellaneous Budget Overview Figure 52: Miscellaneous 2012 General Fund Expenditures
Figure 53: Miscellaneous 2011-2012 Comparison
Figure 54: Miscellaneous Actual Expenditures (2006-2010)
Miscellaneous $3,500,000 $3,000,000
$2,500,000 $2,000,000 $1,500,000
$1,000,000 $500,000 $-
154
2006
2007
2008
2009
2010
ACTUAL
ACTUAL
ACTUAL
ACTUAL
ACTUAL
Interfund Transfers
$2,868,115
$607,667
$1,281,227
$65,000
$975,000
Pass Through Grants
$203,813
$188,912
$172,137
$1,254,806
$1,332,848
Miscellaneous
$275,465
$203,209
$209,944
$192,000
$252,444
Fiscal Year 2012 Annual Budget
Miscellaneous Mission
Mission Provide funding for programs and services that are directly related to the Borough's mission of enhancing the quality of life in State College by fostering a safe, vibrant, diverse and sustainable community.
Goals This budget covers expenditures of a miscellaneous but recurring nature and "pass-through" expenditures for grant programs.
2012 Budget Impact Items Miscellaneous expenditures are budgeted to decrease $2,320 or 1.0% in 2012. Pass-Through Grant expenditures are budgeted to decrease by $5,120 or 0.4% in 2012. This decrease is offset by a commensurate decrease in grant revenue as shown in the Intergovernmental Revenue/PassThrough Grants section of the Receipts Budget.
2012 Detail on Appropriations Miscellaneous 364 – Hydrant Rental: The appropriation of $21,600 covers annual rental fees paid to the State College Borough Water Authority for the 233 fire hydrants located within the Borough. Maintenance charges for the hydrants are included in the rental fee. 480 – Miscellaneous/Contingency: An appropriation of $5,000 is budgeted as a contingency for unanticipated expenditures that may arise during the year. 484 – University Community Partnership: An appropriation of $5,000 is included to support the programs and initiatives of the University Park Campus Community Partnership, a town-gown collaboration whose mission is to reduce the high-risk behavior that can accompany dangerous drinking on campus and in the community. 485 – Central PA 4th Fest: The appropriation of $2,500 covers the Borough's annual contribution to Central PA 4th Fest, a community celebration of America's independence, which features a day of family-oriented events followed by a musically-choreographed fireworks display. 486 – First Night Celebration: An appropriation of $20,000 is included to support First Night State College, the community's family-oriented and alcohol-free celebration of the New Year. 487 – Downtown State College Improvement District: The appropriation of $75,000 covers the Borough's annual contribution to the Downtown State College Improvement District (DID), which supports District programs such as marketing, cleaning and security. The Borough's Parking Fund also makes an annual "in-lieu of assessment" contribution to the DID for the eight revenue-producing properties (parking garages, deck and surface lots) located within the District.
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Miscellaneous 2012 Detail on Appropriations 488 – Water Resources Monitoring Project: An appropriation of $7,325 is budgeted to support the ongoing efforts of Clearwater Conservancy to monitor the quantity and quality of water resources in the Spring Creek watershed. 489 – C-NET Contribution: The appropriation of $62,151 is included for the Borough's share of C-NET's annual operating costs. 491 – Community Programming Grant: An appropriation of $3,000 is budgeted to fund C-NET's coverage of events of community-wide interest, such as the Arts Festival and 4th Fest, which are not directly related to the operations of the State College Borough. 492 – Spring Creek Watershed Commission: The appropriation of $859 covers the Borough's annual dues to the Spring Creek Watershed Commission. These dues defray the Commission's administrative and operating costs. 490 – Cable Franchise Legal Fees: An appropriation of $25,000 is budgeted to cover the cost of legal services related to the negotiation of cable franchise agreements by the Borough and the Centre Area Cable Consortium (CACC), and for professional services to assist staff in addressing other issues related to cable communications services. The CACC was organized to deal with cable-related issues on an inter-municipal basis, providing a mechanism for the sharing of these costs. 492 – State Theatre: An appropriation of $2,000 is included to support the mission of The State Theatre in providing local performing arts programs for the community.
Pass Through Grants 560 – Communities That Care: The Centre County Mental Health/Mental Retardation Office passesthrough to the Borough funds for the Drug Free Communities Program, which the County receives from the Federal Substance Abuse and Mental Health Services Administration. These funds cover the operating expenses of the Care Partnership-Communities That Care Project, which promotes a healthy, safe and productive environment for families and youth in the community. An appropriation of $61,000 is budgeted for these expenses. 570 – Juvenile Intervention Program: The Pennsylvania Commission on Crime and Delinquency (PCCD) awarded the Borough a grant to cover the operating expenses of the Juvenile Intervention/Youth Aid Panel Program, which is managed by the Center for Alternatives in Community Justice. This program offers sentencing alternatives for youthful offenders. An appropriation of $5,000 is budgeted for these expenses. 590 – Encouraging Arrests Program: The U. S. Department of Justice awarded the Borough a multi-year grant to cover the operating expenses of the Victim Centered Intensive Case Management Unit established under the Encouraging Arrests Program. This program provides assistance to the victims of domestic violence. An appropriation of $180,000 is budgeted for these expenses. 800 – Supportive Housing: The U. S. Department of Housing and Urban Development (HUD) awarded the Borough a grant of Continuum of Care funds to support additional case management services furnished to homeless persons with special needs and homeless youth through the Local Shelter 156
Fiscal Year 2012 Annual Budget
Miscellaneous Line Item Budget Initiative Project, which is managed by Housing Transitions, Inc. An appropriation of $12,800 is budgeted for these expenses.
Line Item Budget BUDGET 2011
Y-E Projection 2011
BUDGET 2012
480 480 480 480 480 480 480 480 480 480 480 480 480 480
364 480 482 483 484 485 486 487 488 489 490 491 492 492
MISCELLANEOUS Hydrant Rental $ Miscellaneous / Contingency Landlord/Tenant Mediation Real Estate Taxes-Leased Space University Community Partnership Central PA 4th Fest Fireworks First Night Celebration Downtown Improvement District Water Resources Monitoring C-Net Contribution Cable Consortium/Franchise Community Programming Spring Creek Watershed State Theatre Total -- Miscellaneous $
481 481 481 481 481 481 481 481 481
145 190 411 483 560 570 590 700 800
PASS THROUGH GRANTS VCICM - Project Technician $ - $ 26,750 $ 39,375 VCICM - Employee Benefits 2,050 3,068 Fire Relief Funds 217,790 356,553 217,790 Municipal Pension State Aid 905,756 1,533,422 905,756 Communities That Care 61,000 61,000 61,000 Juvenile Intervention 5,000 10,000 5,000 Encouraging Arrests Program 187,000 175,000 137,557 Greenhouse Gas Pilot Grant Supportive Housing 10,920 9,816 12,800 Total -- Pass Through Grants $ 1,387,466 $ 2,174,591 $ 1,382,346
INTERFUND TRANSFERS 492 017 First Time Homebuyer $ 492 030 Capital Projects 492 035 Highway Aid Total -- Interfund Transfers $
21,420 $ 5,000 2,500 5,000 2,500 20,000 75,000 7,325 62,151 25,000 3,000 859 2,000 231,755 $
- $ - $
21,600 $ 4,500 527 5,000 2,500 20,000 75,000 7,325 62,151 25,000 3,000 859 2,000 229,462 $
21,600 5,000 2,500 5,000 2,500 20,000 75,000 7,325 62,151 25,000 3,000 859 2,000 231,935
- $ - $
State College Borough
-
157
Miscellaneous Line Item Budget
158
Fiscal Year 2012 Annual Budget
Other Funds OTHER FUNDS OVERVIEW ............................................................................................................................... 161 EXPENDITURES BY FUND .............................................................................................................................................. 161 BUS TERMINAL................................................................................................................................................ 162 LINE ITEM BUDGET ..................................................................................................................................................... 163 BELLAIRE COURT ............................................................................................................................................. 164 LINE ITEM BUDGET ..................................................................................................................................................... 166 PARKING FUND ............................................................................................................................................... 167 LINE ITEM BUDGET ..................................................................................................................................................... 169 COMPOST OPERATIONS FUND ........................................................................................................................ 171 LINE ITEM BUDGET ..................................................................................................................................................... 172 SANITARY SEWER FUND .................................................................................................................................. 174 LINE ITEM BUDGET ..................................................................................................................................................... 176 REFUSE COLLECTION FUND.............................................................................................................................. 178 LINE ITEM BUDGET ..................................................................................................................................................... 180 REDEVELOPMENT AUTHORITY ........................................................................................................................ 182 LINE ITEM BUDGET ..................................................................................................................................................... 184 CDBG & HOME ................................................................................................................................................ 186 LINE ITEM BUDGET ..................................................................................................................................................... 188 FLEET SERVICES ............................................................................................................................................... 190 LINE ITEM BUDGET ..................................................................................................................................................... 192 HIGHWAY AID FUND ....................................................................................................................................... 193 LINE ITEM BUDGET ..................................................................................................................................................... 195 CENTRE TAX AGENCY ...................................................................................................................................... 196 LINE ITEM BUDGET ..................................................................................................................................................... 197
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159
160
Fiscal Year 2012 Annual Budget
Other Funds Overview Expenditures by Fund
Other Funds Overview Expenditures by Fund Figure 55: 2012 Other Fund Expenditures by Fund
OTHER FUNDS
2012 BUDGET
Bus Terminal
$
32,969
Bellaire Court
$
94,076
Parking Fund
$
3,169,205
Compost Operations Fund
$
421,681
Sanitary Sewer Fund
$
6,158,839
Refuse Collection Fund
$
3,779,330
Redevelopment Authority
$
48,418
HOME Investment Community Development Block Grant
$
430,000
$
785,233
Highway Aid Fund
$
758,330
TOTAL EXPENDITURES $
15,678,081
Figure 56: Other Funds Actual and Projected Expenditures by Fund (2007-2012)
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Bus Terminal Mission
Bus Terminal Budget Overview The Bus Terminal Fund provides for the operation and maintenance of the Centre Region Bus Terminal, located at 152 North Atherton Street. This facility is an inter-city bus terminal that provides office space and bus parking for private bus operators. The terminal was originally constructed as a railway station for the Bellefonte Central railroad. When the company abandoned the Bellefonte to State College railway line in 1972, the facility was donated to the Pennsylvania State University and later leased to State College Borough for the cost of $1.00 per year. The current agreement assigns the University responsibility for capital improvements and major repairs, with the Borough responsible for minor repairs and maintenance. In recent years this fund has also been used to generate a surplus of funds to provide financial support for bicycle facility enhancements.
Mission Make available a clean, efficient, convenient facility to serve as an inter-city bus terminal for area residents.
Goals
Work with the Penn State University to make this valuable community asset available while efforts continue to secure a new location for a new facility. Generate a surplus in this fund to provide financial support for bicycle facility enhancements.
2012 Strategic Objectives Minor Maintenance Provide minor maintenance as needed at a reasonable cost (major maintenance is the responsibility of PSU).
Custodial Care Provide custodial care six days per week to clean restrooms and floors in the facility.
2012 Budget Impacts No Budget impacts for 2012.
2012 Detail on Appropriations (150-492) – Operating Expenses: These line item appropriations fund minor maintenance, utilities and custodial care for continued operations of the bus terminal facilities.
162
Fiscal Year 2012 Annual Budget
Bus Terminal Line Item Budget
Line Item Budget BUDGET 2011 BEGINING FUND BALANCE SERVICE CHARGES 342-200 Rental Income 346-150 Parking Rentals Subtotal: OTHER FINANCING SOURCES 341-100 Interest Earnings 380-100 Miscellaneous Subtotal: TOTAL REVENUE
150 151 190 240 311 320 350 361 364 373 378 492
OPERATING EXPENSES Public Works Adminisration Public Works Labor Services Employee Benefits Operating Supplies Audit Services Telephone Insurance Electricity Refuse Maintenance & Repairs Janitorial Services Indirect Costs
Y-E Projection 2011
BUDGET 2012
$
25,814 $
26,113 $
24,110
$
21,499 8,600 30,099
21,788 8,640 30,428
$
22,126 8,640 30,766
35 $ 1,600 1,635 $
26 1,600 1,626
$
$ $
$ $
25 $ 2,000 2,025 $
$
32,124
$
$
32,063
$
$
32,392
3,665 $ 12,800 1,070 2,000 125 1,965 210 6,000 688 250 1,200 4,093 34,066 $
4,207 13,500 1,100 1,500 100 2,000 222 6,300 720 250 1,200 1,870 32,969
Subtotal:
$
3,712 $ 13,769 1,288 600 125 2,000 209 6,000 708 250 1,075 4,093 33,829 $
OPERATING TRANSFER Transfer-Bike Improvement Project Subtotal:
$ $
- $ - $
- $ - $
-
TOTAL EXPENDITURES
$
33,829 $
34,066 $
32,969
Add (Use) Reserve
$
(1,705) $
(2,003) $
ENDING FUND BALANCE
$
24,109 $
24,110 $
(577) 23,533
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163
Bellaire Court Budget Overview
Bellaire Court Budget Overview The Bellaire Court Budget covers receipts and expenditures for the operation of the Borough’s 18-unit senior citizen apartment building. Bellaire Court is a small apartment building operated by members of Borough staff, for low to moderate income senior citizens. Planning staff serves as the staff contact with tenants, screens applications, maintains the waiting list for apartments, conducts annual income evaluations and adjusts rents accordingly. Bellaire Court is serviced by many different Departments with repairs, ground maintenance and snow removal performing by Public Works employees, Ordinance Enforcement and Public Health staff inspecting all apartments periodically to ensure they are maintained in a safe and sanitary condition and responds to tenant complaints regarding health and sanitation problems. Borough Police Officers respond to evening and weekend calls for service to verify the nature of the problem before the Public Works Supervisor is called. The Finance Department maintains records and accounts for Bellaire Court and receives rent payments by mail or in person from the tenants.
Mission Provide affordable, quality housing for senior citizens who would not otherwise be able to live in State College Borough and maintain self-sustaining operations.
Goals
Coordinate services to provide timely, efficient responses to current and future tenants; Effectively balance scheduled projects and routine maintenance with unanticipated repairs and unit turnovers; Improve the building's energy efficiency and reduce its environmental impact; Encourage community cohesion; Maintain 100% occupancy.
2012 Strategic Objectives Efficient Operations Update work order system.
Energy Conservation Complete an energy audit and life cycle analysis of the overall building and each individual apartment, including potential replacements needed.
164
Fiscal Year 2012 Annual Budget
Bellaire Court 2012 Budget Impacts
Community Cohesion Host at least one community meeting to provide an opportunity to improve community cohesion and educate residents about the residence.
Occupancy Update marketing materials, including Borough website to highlight the Borough’s efforts to provide affordable housing options and to maintain full occupancy.
2012 Budget Impacts For the past few years the fund has been operating in the red. In 2012 a plan will need to be prepared to return the fund to financial solvency.
2012 Detail on Appropriations (150-492) – Operating Expenses: These line item appropriations cover the costs of operating expenses for the Bellaire Court apartment building. Additional information is provided below for select line items: 151 – Publics Works Department Labor: This line item covers the cost of maintenance services provided at Bellaire Court by Public Works Department employees. 320 – Alarm System: Each unit at Bellaire Court is equipped with an emergency alarm system primarily intended for use by the tenants in case of a medical emergency. This line item covers the costs of this system. 373 – Maintenance & Repairs: This line item covers the costs of materials used by Borough staff for maintenance and repair and to cover the cost of outside contractors hired by the Borough to carry out repairs at Bellaire Court. 492 – Indirect Costs: This line covers support services costs for Bellaire Court operations.
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Bellaire Court Line Item Budget
Line Item Budget BEGINNING FUND BALANCE
342-xxx 392-017 354-100 341-100 392-001
$
OPERATING REVENUE Apartment Rent/Service Charges Housing Subsidy-Moderate Income ARRA-Stimulus Grant Interest Transfer from General Fund
$
$
$
10 12,646 94,076
$
89,640
$
94,076
4,684 $ 22,105 1,742 2,000 150 500 1,000 100 100 1,254 19,000 8,600 3,800 5,000 765 22,141 92,941 $
4,637 $ 16,700 1,468 3,102 150 688 900 300 315 1,320 18,200 8,200 3,816 2,925 765 22,141 85,627 $
5,678 17,800 3,100 150 850 900 300 350 1,385 19,000 8,200 3,850 3,500 765 23,248 89,076
$
4,000 $ 4,000 $
- $ 1,190 1,190 $
3,000 2,000 5,000
$
96,941 $
86,817 $
94,076
Add (Use) Reserve
$
(19,560) $
2,823 $
-
ENDING FUND BALANCE
$
(13,885) $
(0) $
150 151 190 240 311 314 320 325 342 350 361 364 368 373 480 492
OPERATING EXPENSES Public Works Administration Public Works Dept. Labor Employee Benefits Operating Supplies Audit Services Legal Services Alarm System Postage Photocopying Insurance Electricity Water/Sewer/Refuse Cable Maintenance & Repairs Miscellaneous Expenses Indirect Costs
730 760
CAPITAL EXPENSE Buildings and Grounds Improvements Appliances and Fixtures
Subtotal:
Fiscal Year 2012 Annual Budget
77,381
$
$ $
Subtotal: TOTAL EXPENDITURES
$
(0)
$
TOTAL AVAILABLE FOR APPROPRIATION
$
$
77,371 10 77,381
BUDGET 2012
81,500 10 8,130 89,640
Subtotal:
166
BUDGET Y-E Projection 2011 2011 5,675 $ (2,823) $
81,420 -
(0)
Parking Fund Budget Overview
Parking Fund Budget Overview State College Borough maintains an enterprise fund for revenues and expenses of the off-street parking system. The Parking Fund Budget includes the costs of operating three parking garages, a metered parking deck, three metered surface parking lots and a rental surface lot. The revenues from the offstreet parking system are expected to cover operating expenses and debt service and contribute toward a reserve for future needs.
Mission Provide a high level of convenient off-street parking at a reasonable rate to shoppers, merchants, employees and others who visit the Central Business District.
Goals
Increase revenues and control expenses to the point that will allow the Parking Fund to be selfsufficient; Limit the "down time" of the parking equipment in the parking structures; Continue to make the parking system more convenient for the customer through the use of technology; Continue to work with local stakeholders in developing a comprehensive parking management strategy that focuses on transportation demand management.
2012 Strategic Objectives Loss Prevention Reduce lost tickets to fewer than 5%.
Preventive Maintenance Further develop a preventive maintenance program for all parking structure equipment to reduce the "down time" of the Pay-On-Foot machines.
Multi-Space Metering Convert 50% of the off-street parking meters to multi-space meters by the end of 2012.
Improved Tracking Track the on-street occupancy rate after 6 p.m.
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Parking Fund 2012 Budget Impacts
2012 Budget Impacts In 2012, the Pugh Street Garage will be repaired having an impact on the line item “Capital Expenses.” The Budget impact is estimated at $480,000 based on the funding allocated in the Capital Improvement Plan.
2012 Detail on Appropriations (140-190) – Personnel Expenses: The Parking Fund includes appropriations for four full-time garage attendants and a sufficient number of part-time attendants for efficient operations. Also included are the Parking Manager and the Assistant Parking Manager and 50% of the salary for two Parking Clerks. Funds are also budgeted for Public Works staff to perform janitorial and maintenance work in the parking facilities. (230-492) – Operating Expenses: This appropriation provides for routine operating expenses to maintain the Borough’s parking facilities. (470, 730-760) – Capital Expenses These line item appropriations cover the cost of capital improvements, the purchase of office equipment, and debt service for the Borough’s parking facilities. 730 – Capital Improvements: In 2012, the Pugh Street Garage will be repaired. The amount estimated in the Capital Improvement Plan is $480,000.
168
Fiscal Year 2012 Annual Budget
Parking Fund Line Item Budget
Line Item Budget BUDGET 2011 BEGINNING FUND BALANCE
1,569,290
$
1,302,675
$
2,174,918
$
1,400,000 690,000 202,152 2,292,152
$
1,450,000 630,000 202,152 2,282,152
$
1,500,000 630,000 202,152 2,332,152
290,000 175,000 465,000
$
280,000 182,000 462,000
$
$
$
53,203 1,500 12,000 849,600 916,303
$
$
34,000 3,000 15,000 52,000
$
34,000 1,500 12,000 47,500
TOTALS: $
2,809,152
$
3,660,455
$
2,851,652
$
138,013 156,360 43,826 155,704 95,720 589,623
$
$
$
138,208 155,850 34,244 175,000 93,595 596,897
146,399 154,688 38,525 180,000 86,845 606,457
250 $ 1,500 30,000 2,500 1,000 2,750 8,000 500 6,000 800 21,695
350 1,500 30,000 2,500 2,750 8,000 100 4,000 500 21,262
$
Subtotal: MCALLISTER DECK AND LOTS 346-XXX Meter Collections 346-XXX Rentals
OTHER REVENUE Interest Earnings Miscellaneous Merchant Validations Land Transfer Agreement
PERSONNEL EXPENSES Administration Garage Attendants Public Works Administration Public Works Labor Services Employee Benefits Subtotal: OPERATING EXPENSES Fuels & Lubricants Uniforms Operating Supplies Meter Maintenance NPDES Compliance Audit Services Consulting Services Telephone/Wireless Postage Advertising Photocopying Insurance
$
$
Subtotal:
44X-230 447-238 44X-24X 446-250 44X-265 447-311 447-312 44X-320 447-325 447-341 447-342 44X-350
$
$ Subtotal:
447-135 44X-140 44X-151 44X-151 44x-190
BUDGET 2012
$
GARAGE OPERATIONS 34X-200 Daily Collections 34X-250 Parking Rentals 34X-1XX Commercial Rentals/Lease
341-100 380-100 385-200 395-100
Y-E Projection 2011
$
$
$
$
$
$
$
290,000 182,000 472,000
350 5,000 30,000 1,500 2,780 8,000 150 4,000 500 22,330
State College Borough
169
Parking Fund Line Item Budget BUDGET 2011
443-361 44X-362 44X-364 44X-37X 44X-381 44X-430 44X-435 447-460 447-492
OPERATING EXPENSES CONT. Electricity Gas Water/Sewer/Refuse Facility/Equip. Repairs/Maint. Lease Costs (Beaver Lot) Taxes DID Assessment Employee Development Indirect Costs
$
$
110,000 1,500 4,500 100,000 17,280 9,800 39,755 5,000 179,656 542,101
44X-470 446-710 44X-730 447-730 447-735 447-740 44X-750 447-760
$
1,395,968
$
1,355,647
$
2,000 1,643,674
$
279,500 2,000 1,677,468
$
480,000 93,000 90,000 2,000 2,020,647
$
2,755,752
$
2,788,212
$
3,169,205
$ TOTAL: $
53,400 2,809,152
$ $
872,243 3,660,455
$ $
(317,553) 2,851,652
$
1,622,690
$
2,174,918
$
1,857,365
CAPITAL EXPENSE/DEPRECIATION Debt Service Land Acquisition(234 S. Allen) Capital Improvements Wayfinding Project Parking Study Computer Equipment/Software Major Equipment Office Equpment
Add (Use) Reserve
ENDING FUND BALANCE
170
Fiscal Year 2012 Annual Budget
$
1,397,174 244,500
Subtotal: TOTAL EXPENDITURES
$
BUDGET 2012
106,000 1,400 4,500 97,000 17,280 9,800 31,804 4,000 171,101 513,847
Subtotal:
106,000 1,975 4,500 100,000 17,280 9,800 31,804 5,000 171,101 522,455
Y-E Projection 2011
Compost Operations Fund Budget Overview
Compost Operations Fund Budget Overview The Compost Operations Fund accounts for expenditures paid from contracted fees for disposal of leaves from College, Ferguson and Patton Townships at the Borough’s Compost Facility and the sale of finished compost. Expenditures pay for the processing operation to compost leaves, grass clippings and other organic material to remove these materials from the landfill-bound waste stream.
Mission Divert organic materials from the landfill-bound municipal solid waste stream.
Goals
Balance the budget between cost of operations and revenues generated in composting activities; Continue to compost leaves and grass clippings delivered to the former landfill by State College Borough, and the townships of College, Ferguson and Patton; Incorporate yard waste to the composting process; Incorporate food waste into the process when: o The proper mix is determined o Sources of materials are secured and o Mode of delivery of materials is determined Sell out of compost.
2012 Strategic Objectives Receiving Area Create receiving area to better manage incoming materials.
Pole Building Addition Construct an addition to the existing pole building to store mobile equipment under proper cover.
2012 Budget Impacts In the 2012 Budget, receipts decrease due to completion of active grant programs. No new grants are anticipated to impact this budget in 2012. Due to the addition of a horizontal grinder and replacement of a wheel loader in 2011, Fuels and Lubricants and Depreciation expenses are expected to increase. Expanded operations at the compost facility will require a capital expense of $125,000 to construct an addition to the pole building.
State College Borough
171
Compost Operations Fund 2012 Detail on Appropriations
2012 Detail on Appropriations 364-100 & 150 – Compost Sales: Bulk sales of compost continue at the facility, but Glenn O. Hawbaker Inc. handles sales of compost to individuals and other end users through their Construction Waste Recycling office. Bagged product is still sold at the Public Works Service Facility on Osmond Street. (153-190) – Personnel Expenses: These items represent personnel costs associated with compost operations activities. (210-492) – Operating Expenses: These accounts cover the various costs of operating the compost program. In addition to Borough staff and equipment, significant contributions of labor and equipment have traditionally been provided to the Compost Operation by Patton Township as provided for in the Yard Waste Disposal contract. Other municipal partners also have this option available to them to offset their direct expenses for leaf disposal. Additional information is provided below on selected line items. (385-387) – Township Labor/Equipment: This appropriation covers the expenses associated with the use of labor and equipment from our municipal partners in the compost operation. College Township graders are used occasionally for minor road repairs and re-grading after stockpiled snow melts in the spring. Patton Township labor and loaders are used to maintain work areas for accumulation of dumped leaves and wood chips. Our invoice for disposal of leaves is offset against the labor and equipment efforts and the townships are billed for the net amount. 720 – Site Improvements: This appropriation depicts the expenditure anticipated for an addition to the pole building at the Yard Waste Recycling Center.
Line Item Budget BUDGET 2011 BEGINNING FUND BALANCE
354-100 354-200 364-100 364-200 364-300 392-001 392-200
Y-E Projection 2011
BUDGET 2012
$
374,643 $
523,257 $
565,837
$
$
- $ 53,000 23,400 96,025 58,425 25,000 255,850 $
- $ 154,380 54,000 23,400 96,025 58,425 25,000 411,230 $
55,000 23,400 96,025 58,425 232,850
$ $
1,800 $ 1,800 $
2,500 $ 2,500 $
2,000 2,000
TOTALS: $
257,650 $
413,730 $
234,850
OPERATING REVENUE Act 902 Grant Grass Recycling/Composting Grants Sale of Compost Value of Compost Delivered to Parks Leaf Disposal - Townships Leaf Disposal - SCB Refuse Fund Fund Balance Transfer Subtotal: OTHER REVENUE
341-100 Interest Earnings Subtotal:
172
Fiscal Year 2012 Annual Budget
Compost Operations Fund Line Item Budget BUDGET 2011 135 150 190
210 230 238 240 260 311 320 327 350 361 364 375 384 385 386 387 460 492
720 730 750 850
PERSONNEL EXPENSES Public Works Administration Public Works Labor Services Employee Benefits Subtotal:
BUDGET 2012
29,309 $ 55,565 10,380 95,254 $
29,100 $ 70,000 8,150 107,250 $
40,433 73,325 113,758
150 $ 6,500 750 4,500 1,000 1,900 300 300 3,207 500 400 17,500 5,000 35,000 1,000 12,591 90,598 $
150 $ 15,000 750 3,500 1,000 200 4,626 200 150 17,500 3,000 34,000 12,591 92,667 $
150 17,500 750 3,500 1,000 165 300 300 4,858 400 400 20,000 3,000 35,000 1,000 3,000 13,850 105,173
$
- $ 69,594 69,594 $
- $ 171,233 171,233 $
125,000 77,750 202,750
$
255,446 $
371,150 $
421,681
Add (Use) Reserve
$
2,204 $
42,580 $
(186,831)
ENDING FUND BALANCE
$
376,847 $
565,837 $
379,006
OPERATING EXPENSES Office Supplies Vehicle Fuel & Lubricants Uniforms Operating Supplies Minor Materials/Equipment Audit Fees Telephone/Wireless Radio Maintenance Insurance Electricity Water Equipment Maintenance/Parts Equipment Rental-Landfill Patton Twp Labor/Equipment Ferguson Twp Labor/Equipment College Twp Labor/Equipment Employee Development Indirect Costs Subtotal: CAPITAL EXPENSES/DEPRECIATION Site Improvements Act 902 Grant Composting Grant Expenditures Equipment Depreciation Subtotal: TOTAL EXPENDITURES:
$
Y-E Projection 2011
$
$
$
$
State College Borough
173
Sanitary Sewer Fund Budget Overview
Sanitary Sewer Fund Budget Overview The Sanitary Sewer Fund was established to track the operation and treatment costs associated with the Borough’s sanitary sewer system. This permits the total cost of this service to be covered entirely by user fees based on water use. The Borough cleans all sanitary sewer mains annually. Older clay lines are cleaned semi-annually.
Mission Operate and maintain an environmentally sound sewage collection and conveyance system.
Goals
Reduce sewer line backups by 10% over the next three years; Reduce infiltration/inflow in the sewer system by 5% over the next three years.
2012 Strategic Objectives Infiltration/Inflow Reduction Plan & Implementation Develop and implement a plan to reduce infiltration/inflow into the sanitary sewer system. Line or replace manholes and sewer mains to reduce infiltration/inflow.
Identification of Illegal Connections Smoke test sewer lines to identify illegal connections to sewer lines allowing rain water to be injected into the system.
Annual Maintenance Clean all sewer mains at least once a year to reduce sewer back-up potential.
2012 Budget Impacts An increase in Sewer rental charges paid by the user is recommended from $8.75/1,000 gallons to $9.00/1,000 gallons for 2012. The average homeowner in the Borough uses 120 gallons of water per day, which would calculate to a quarterly sewer charge of $98.55. The University Area Joint Authority (UAJA) bills customers in the surrounding townships a flat EDU fee of $100/quarter. It is estimated that 655 million gallons of water will be consumed in the Borough in 2012, which will general $5,895,000 in revenue. The proposed 2.85% rate increase is necessitated due to increased treatment costs at the PSU plant and needed improvements to an aging infrastructure in terms of pipe deterioration, capacity increases, and manhole replacements.
174
Fiscal Year 2012 Annual Budget
Sanitary Sewer Fund 2012 Detail on Appropriations Treatment of wastewater occurs between the UAJA plant and the PSU plant. It is estimated that 765 million gallons will be treated at UAJA at a rate of $5,084 per million gallons that results in a cost of approximately $3,889,260. At the PSU plant, it is anticipated that 145 million gallons will be treated at a rate of $5,250 per million gallons that results in a cost of $761,250.
2012 Detail on Appropriations (130-190) – Personnel Expenses: These items represent personnel costs associated with sanitary sewer activities. (230-492) – Operating Expenses: These line item appropriations cover the cost of materials and supplies needed in the repair and maintenance of the aging sewer system. This includes the purchase of pipe and fittings, manhole bricks and castings, mortar, concrete, limestone backfill materials, small tools, worker safety equipment, asphalt pavement, smoke testing supplies and similar items. Additional detail is provided below of selected line items. 313 – Consulting Engineering Services: An increase in consulting engineering services is proposed to assist in identifying and developing an Inflow and Infiltration Remediation Program. (724-750) – Capital Expenses: This appropriation provides for the capital expenses and equipment depreciation for sanitary sewer repair and maintenance. Additional information is provided below on selected line items. 724 – Sewer Line Replacement/Rehabilitation: Sewer Line Replacement/Rehabilitation is planned for streets that are being reconstructed or resurfaced. Sewer lines are repaired, slip lined, or replaced, depending on the condition of the present pipe. 726 – Sewer Capacity Increase: Some undersized sewer lines will be replaced in 2012. A line replacement is proposed for West College Avenue from Atherton to Buckhout, and will be completed in conjunction with the State College Borough Water Authority's waterline replacement project in the same area. 774 – Major Tools & Equipment: This line item appropriation includes hose and saw blade replacements ($4,500); a new lateral camera for televising 6" mains and laterals ($14,000); replacement of compaction equipment, including a vibraplate and a jumping-jack compactor ($4,500); replacement of a portable generator used on the sewer truck ($3,000) and a computer program which will tie sewer line maintenance, improvements, and recorded problems to the GIS system ($30,000).
State College Borough
175
Sanitary Sewer Fund 2012 Detail on Appropriations
Line Item Budget BUDGET 2011 BEGINNING FUND BALANCE
364-100 378-100 378-200 378-300
$
OPERATING REVENUE Tapping Fees Sewer Rentals Sewer Permits Sewer Penalties
$
Subtotal: MISCELLANEOUS 341-100 Interest Earnings Sale of Assets
$
130 150 151 152 190
PERSONNEL EXPENSES Public Works Administration Public Works Labor Services Line Cleaning (Labor) Line Repair (Labor) Employee Benefits Subtotal:
230 240 311 313 314 327 350 361 364 373 375 448 460 492
176
OPERATING EXPENSES Fuel and Lubricants Materials & Supplies Audit Services Consulting Engineering Services Legal Services Radio Maintenance Insurance Electricity Water Contracted Maint. and Repairs Vehicle/Equip. Maintenance Water Authority Billing Employee Training Indirect Costs
Fiscal Year 2012 Annual Budget
BUDGET 2012
$
718,661
$
810,302
20,000 $ 5,775,000 2,500 17,500 5,815,000 $
5,000 5,850,800 2,500 17,500 5,875,800
$
20,000 5,895,000 2,500 18,000 5,935,500
$
$
35,000 35,000
$
12,000 12,000
$
15,000 15,000
$
5,850,000
$
5,887,800
$
5,950,500
$
94,587 186,219 22,917 303,723
$
85,881 190,000 17,000 292,881
$
$
114,849 199,775 314,624
26,830 $ 35,000 5,650 3,000 150 6,188 700 3,020 42,210 15,000 750 132,515
27,000 45,000 6,500 20,000 1,200 200 6,500 900 3,500 2,500 45,000 15,000 3,700 132,515
Subtotal: TOTAL REVENUE
844,705
Y-E Projection 2011
$
$
$
23,000 $ 55,000 6,950 5,000 1,200 150 850 1,750 2,500 40,000 15,000 1,250 132,515
Sanitary Sewer Fund 2012 Detail on Appropriations BUDGET 2011 367 368 369
CONTRACTS Penn State University University Area Joint Authority Meter/Interceptor Maintenance
$
Subtotal:
724 725 726 774 750
CAPITAL EXPENSES Sewer Line Replacement/Rehab. Manhole Replacement Sewer Capacity Increase Major Tools & Equipment Vehicle Acquisition
471 850
DEBT SERVICE AND DEPRECIATION General Obligation Bond-2002 Vehicle Depreciation Subtotal: TOTAL EXPENDITURES Add (Use) Reserve ENDING FUND BALANCE
BUDGET 2012
$
930,745 $ 3,570,000 52,500 4,553,245 $
790,500 $ 3,866,565 60,000 4,717,065 $
761,250 3,889,260 60,000 4,710,510
$
83,840 $
300,000 350,000 56,000 706,000
$
361,690 $
65,000 $ 253,500 55,000 373,500 $
$ $
47,500 $ 94,200 141,700 $
47,500 $ 94,200 141,700 $
46,500 71,690 118,190
$
5,645,523 $
5,796,159 $
6,158,839
$
204,477 $
91,641 $
(208,339)
$
1,049,182 $
810,302 $
601,963
200,000 77,850 Subtotal:
Y-E Projection 2011
State College Borough
177
Refuse Collection Fund Budget Overview
Refuse Collection Fund Budget Overview The Public Works Department collects and disposes of garbage refuse and bulk items in State College Borough. An enterprise fund is used to provide for an equitable distribution of costs among users. The collection of refuse within the Borough is accomplished in six different vehicle/crew types: residential, commercial/apartment, bulk items, street containers/cleaning, leaf collection and recyclable materials. A cost analysis is prepared annually to allocate operational costs between residential collection and commercial/apartment routes. This cost breakdown is used to develop a user fee rate structure that is equitable based upon the different types of collection. After being collected by Borough staff, solid waste is hauled to the county transfer station in College Township where, together with other refuse, it is re-compacted onto large tractor-trailer trucks and hauled to a landfill in Somerset County. The Centre County Solid Waste Authority, on a contractual basis, collects and recycles glass, blow-molded plastics, newspaper, magazines and metal cans throughout State College Borough and also collects several grades of paper and cardboard in the commercial areas of the Borough. Leaves and other organic waste are collected by the Borough and hauled to the Borough-owned Yard Waste Compost Facility for reuse as mulch and compost.
Mission Provide a healthy, clean and aesthetically pleasing environment through an effective combination of the promotion of recycling and the collection and disposal of solid waste within the residential and commercial areas of State College Borough.
Goals
Divert organic waste from municipal solid waste stream to compost stream; Improve efficiency of operations while maintaining a refuse collection service that exceeds customer expectations.
2012 Strategic Objectives Increased Diversion Increase the amount of organics diverted from the waste stream with the ultimate goal of reducing residual waste to 35% of the total waste stream through combined increases in the recycling of plastics, metals, glass, organic waste, electronics, and other recyclable items.
Expand Organic Collection Expand organic collection to the commercial sector by May 15, 2012 and to the residential areas of the municipality by August 1, 2012.
178
Fiscal Year 2012 Annual Budget
Refuse Collection Fund 2012 Budget Impacts
Reduce Airborne Pollutants & Stabilize Fuel Pricing Purchase the Borough’s first Compressed Natural Gas (CNG) powered vehicles to reduce airborne pollutants and stabilize fuel pricing.
Improve Tracking, Performance Metrics, and Refuse Operations. Improve data collection and logistics, simplify rate schedule and evaluate operational efficiencies.
2012 Budget Impacts The purchase of automated side load trucks for refuse and organics collection will result in higher vehicle spending in 2012 ($547,500 to purchase a fully automated side loader refuse vehicle and carts), but ultimately will reduce fleet size by one vehicle. The CNG trucks will have lower fuel costs due to lower cost per diesel gallon equivalent. Automated collection necessitates the purchase of carts that will require high initial outlay. It is believed that future DEP grant funding may offset the cost. A refuse study, included in the Capital Improvement Plan, is funded from operations in 2012. This study is intended to examine the system, consider changes in collection practices, rate structures and billing methods, and evaluate the potential for central collection and compaction in the downtown. This Budget also proposes improvements in data collection, routing efficiency and dispatching through the purchase and installation of automated vehicle location system hardware and software ($12,000).
2012 Detail on Appropriations (135-190) – Personnel Expenses: These appropriations cover the personnel costs for Public Works employees assigned to refuse collection, yard waste collection, bulk item collection, and leaf collection. (210-492) – Operating Expenses: These accounts cover the various costs of operating the refuse collection system. The estimated costs for refuse and recycling tipping fees at the Centre County Solid Waste Authority (CCSWA) are 63% of operating expenses. Additional detail is provided below on selected line items. 230 – Fuel & Lubricants: This appropriation is reduced due to the reduction of one refuse collection vehicle. 240 – Operating Supplies: Operating Supplies are increased by $8,400 to allocate funds to monthly monitoring for 20 automated vehicle location (AVL) units on refuse collection, leaf collection and street sweeping equipment. Data will be collected in three-minute intervals, plus all stops and starts. Monthly service rates of $35 per month per vehicle include data collection and unlimited web access for ArcGIS server mapping and reporting. 260 – Minor Equipment: Each year several Borough-owned dumpster containers are replaced due to age. In addition, dumpsters are purchased for resale to customers. Also included here are 90-gallon trash receptacles re-sold to customers and crew carts. (365 and 366) – Centre County Solid Waste Authority Tipping and Recycling Fees: The cost of disposal at the transfer station includes the cost of hauling trash from the station to the landfill and the
State College Borough
179
Refuse Collection Fund 2012 Detail on Appropriations operation of the landfill and recycling services. A decrease is noted here to reflect the increased diversion of organic waste beginning in August. (730-850) – Capital Expenses: This appropriation provides for the capital expenses and equipment depreciation for the Refuse Collection Division. Additional information is provided below on selected line items. 740 – AVL System: This Budget proposes to purchase and install GPS-based automated vehicle location system hardware and software. The initial system of 20 units ($12,000 installed) would focus on refuse, leaf collection and street sweeping equipment. Significant productivity improvements have been realized from these installations, which can be integrated into GIS mapping, routing and work order systems.
Line Item Budget BUDGET 2011 BEGINNING FUND BALANCE OPERATING REVENUE Refuse Service Charges Refuse Penalties Sale of Containers Sale of Services Act 902 Grant Act 198 Grant (Food Waste) 395-400 Sale of Used Vehicles/Equipment 365-100 365-400 365-500 365-600 354-100
Subtotal:
Y-E Projection 2011
BUDGET 2012
$
836,814
$
918,083
$
1,174,347
$
3,050,000 28,000 20,000 5,000 153,000 5,000 3,261,000
$
3,060,000 30,000 15,000 5,000 2,000 3,112,000
$
3,060,000 28,000 15,000 5,000 250,000 5,000 3,363,000
$ $
15,000 22,878 37,878
$
$
22,000 12,000 34,000
$
17,000 17,500 34,500
$
3,295,000
$
3,149,878
$
3,397,500
19,108 $ 45,914 756,150 21,370 842,542 $
20,156 54,330 794,450 11,160 880,096
$
$
$
OTHER REVENUE 341-100 Interest Earnings 354-500 Recycling Rebate
$ Subtotal:
TOTAL REVENUE
427-135 427-150 427-151 427-190
PERSONNEL EXPENSES Finance Administration Public Works Administration Public Works Labor Services Employee Benefits
$
Subtotal:
180
Fiscal Year 2012 Annual Budget
$
19,012 $ 27,358 698,433 16,768 761,571 $
Refuse Collection Fund 2012 Detail on Appropriations BUDGET 2011 427-210 427-230 427-238 427-240 427-260 427-311 427-312 427-317 427-318 427-320 427-325 427-327 427-341 427-350 427-365 427-366 427-375 427-384 427-400 427-465 427-490 427-491 427-492
OPERATING EXPENSES Office Supplies Vehicle Fuel & Lubricants Uniforms Operating Supplies Minor Materials/Equipment Audit Fees Refuse Study License Fees Data Processing Telephone/Wireless Postage Radio Maintenance Advertising Insurance CCSWA Tipping Fees CCSWA Recycling Fees Equipment Maintenance/Parts Equipment Rental Collection/Court Costs Employee Development Leaf Disposal Compost Delivered to Parks Indirect Costs
$
BUDGET 2012
1,150 $ 96,000 8,500 7,300 25,000 3,175 1,300 1,500 4,260 500 12,029 1,040,000 265,000 260,000 7,200
$
1,000 $ 85,000 7,500 7,500 25,000 3,500 1,600 1,000 1,500 4,500 1,200 1,000 9,906 1,050,000 275,000 250,000 7,200 4,000 5,000 58,425 23,400 142,418 1,965,649 $
4,000 58,425 23,400 142,418 1,961,157 $
1,200 90,757 8,500 15,900 25,000 3,230 90,000 1,500 1,000 1,750 4,500 1,000 1,000 12,634 1,022,583 270,000 257,000 9,000 4,000 5,000 58,425 23,400 156,660 2,064,039
$
170,000 $
$
25,000 195,000 $
- $ 64,915 25,000 89,915 $
12,000 547,500 275,695 835,195
$
2,922,220 $
2,893,614 $
3,779,330
$
372,780 $
256,264 $
DESIGNATED RESERVE: VEHICLE REPLACEMENT $ (Ending Fund Balance)
1,209,594 $
1,174,347 $
Subtotal:
427-730 427-731 427-740 427-750 427-775 427-850 427-007
Y-E Projection 2011
CAPITAL EXPENSES/DEPRECIATION 902 Recycling Grant Act 198 Grant (Food Waste) AVL System Vehicle Replacement Major Equipment-Carts/ASL Vehicle Depreciation Fund Balance Transfer
-
Subtotal: TOTAL EXPENDITURES: Add (Use) Reserve
(381,830)
792,517
State College Borough
181
Redevelopment Authority Budget Overview
Redevelopment Authority Budget Overview The Commonwealth of Pennsylvania created the Urban Redevelopment Law so that re-planning and redevelopment of certain areas will promote the general public health, safety, convenience and welfare of citizens and the community as a whole.
Mission Promote the elimination of blighted areas through economically and socially sound redevelopment for residential, recreational, commercial, industrial, or other purposes, including the provision of healthful homes, a decent living environment, and opportunities for employment.
Goals
Form at least one partnership with a private entity to advance an economic development project; Conduct at least one community-oriented education workshop on an economic development topic; Work with Borough Council and staff to develop a strategy to capitalize the Authority; Work with Borough Council and staff to identify one or more work force housing initiatives that could be completed by the Authority or in partnership with private enterprise; Assist Borough Council in implementing its neighborhood sustainability initiatives; Foster partnerships with other economic development entities to capitalize on economic development opportunities in State College and throughout Centre County.
2012 Strategic Objectives Prepare economic development goals and strategies for the Borough.
Redevelopment Area Plans Prepare redevelopment area plans for the appropriate areas in the West End, Downtown and Westerly Parkway.
Revolving Loan Fund Work with local banks to establish a revolving loan fund to assist business expansion and start up.
West End Redevelopment Facilitate the redevelopment projects proposed for the West End through the use of grants, tax increment financing and other funding sources available to the Authority. Prepare a prospectus for a demonstration mixed use land development project in the West End on the parking lot owned by the Borough on North Sparks Street or other appropriate site.
182
Fiscal Year 2012 Annual Budget
Redevelopment Authority 2012 Budget Impacts
Elm Street Community Designation Identify areas in State College that could qualify for Elm Street designation and, subject to the availability of state funding, initiate the process to gain designation as an Elm Street community.
Commercial and Industrial Redevelopment Program Prepare a Commercial and Industrial Redevelopment Program pursuant to Section 11.1 of the Urban Redevelopment Law.
Economic Development Partnerships Develop partnerships to improve the entrepreneurial climate in State College and assist organizations such as InnoBlue in identifying early stage investors.
2012 Budget Impacts No Budget impact in 2012.
2012 Detail on Appropriations (210-463) – Operating Expenses: These line item appropriations cover the costs to hold and conduct Redevelopment Authority meetings and advance redevelopment projects. 215 – Meeting Expenses: This line item covers costs of Authority meetings. 312 – Consultants: The Authority may have the need to retain consultants with specialized expertise in economic development and/or public financing to assist the Authority with a specific project. 314 – Legal Services: The Authority has retained the firm Miller Kistler and Campbell as its legal counsel. The Authority may also have the need to retain special counsel to assist with a specific project. This line item will pay for these costs. 460 – Employee Development: This line item will cover the costs of continuing education for Authority staff. This line item also covers the costs of membership in the Council of Development Finance Agencies. (471-850) – Capital Expenses: These line item appropriations cover expenditures on office equipment and the depreciation of computers and office equipment used by the Redevelopment Authority as well as debt service for the Kemmerer Road project.
State College Borough
183
Redevelopment Authority Line Item Budget
Line Item Budget BUDGET 2011 BEGINNING FUND BALANCE
341-100 361-600 361-700 361-800 361-900 389-100 392-030
135 190
184
20,730 $
27,495 $
18,595
$
$
36,671
$
37,688
$
36,687 36,687
$
36,671
$
37,688
TOTALS: $
36,687
$
36,671
$
37,688
$
-
$
-
$ $
-
50 $ 675 2,700 2,000 1,000 675 1,800 8,900 $
500 900 2,700 2,000 2,000 250 500 250 250 100 250 250 9,950
REVENUE Interest Earnings Project Fees Bond Issuance Fee (1% of amount) TIF Annual Maintenance Fee Legal Fees Revenue from Addison Court Transfer-Capital Projects Fund Subtotal:
PERSONNEL EXPENSES Administrative Staff Employee Benefits
OPERATING EXPENSES Office Supplies Meeting Expense Fuel and Lubricants Audit Services Consultants Legal Services Telephone/Wireless Postage Advertising Photocopying Insurance Equipment Repair/Maintenance Vehicle Repair/Maintenance Employee Development Publications/Subscriptions Subtotal:
Fiscal Year 2012 Annual Budget
BUDGET 2012
$
Subtotal:
210 215 230 311 312 314 320 325 341 342 350 372 375 460 463
Y-E Projection 2011
$
$
$
$
500 $ 675 300 5,000 5,000 250 500 1,000 1,000 100 2,000 250 16,575 $
Redevelopment Authority Line Item Budget BUDGET 2011
471 740 840 850
CAPITAL/DEBT EXPENSE Kemmerer Road Debt Office Equipment-Computer Computer Depreciation Vehicle Depreciation
$
BUDGET 2012
36,671 $ 36,671 $
36,768 1,700
$
36,687 $ 1,700 2,900 41,287 $
TOTALS: $
57,862 $
45,571 $
48,418
Subtotal:
Add (Use) Reserve ENDING FUND BALANCE
Y-E Projection 2011
(21,175) $
(445) $
(8,900) 18,595 $
38,468
(10,730) 7,865
State College Borough
185
CDBG & HOME Budget Overview
CDBG & HOME Budget Overview The Community Development Block Grant (CDBG) program is a federally funded program of revenues distributed to qualifying communities throughout the nation. The HOME Investment Partnership Program, created in 1990 as part of the National Affordable Housing Act, is the largest Federal block grant to State and local governments designed exclusively to create affordable housing for low-income households. HOME grants fund a wide range of activities that build, buy, and/or rehabilitate affordable housing for rent or homeownership or provide direct rental assistance to low-income people.
Mission Preserve and enhance the quality of life for the community’s residents, visitors and businesses.
Goals Equitably and effectively administer the Community Development Block Grant to further the development of a viable urban community by providing decent housing and suitable living environments and expending economic opportunities principally for persons of low and moderate income. All CDBG activities will:
Principally benefit low- and moderate-income persons; Aid in the prevention or elimination of blight; Meet other urgent community needs.
2012 Strategic Objectives 2012 Annual Consolidated Plan Implement the 2012 Annual Consolidated Plan and complete the 2011 Annual Consolidated Performance and Evaluation Report (CAPER).
Obtain Additional Funding Pursue funding through the Pennsylvania Department of Community and Economic Development (DCED), the Pennsylvania Housing Finance Agency (PHFA) and the U.S. Department of Housing Development (HUD) to expand affordable housing opportunities.
Inclusionary Housing Facilitate the administration of the Inclusionary Housing Ordinance for State College.
186
Fiscal Year 2012 Annual Budget
CDBG & HOME 2012 Budget Impacts
Compliance Ensure compliance with applicable statutes and regulations. Build on existing staff expertise to develop a service bureau through contracts for housing management services.
2012 Budget Impacts Funds have been included in this Budget for a contractor to assist with the preparation of required reports and environmental review records for HUD-funded activities and for the preparation of a procedures and operations manual for the CBDG and HOME programs as recommended by HUD. As part of the 2012 Consolidated Plan, staff budgeted based on a 10% reduction for both CDBG and HOME from the 2011 funding levels. As of final print, a federal budget has yet to be approved. The funding for CDBG and HOME is currently unknown. The anticipated revenue of $755,000 for CDBG and $430,000 for HOME is based on the best available information at this time. State College Borough will also receive $30,232.61 in program income from repayments for the loan provided for development of Arnold Addison Court that will be used to repay the tax-exempt portion of the borrowing for the acquisition of the rental property on Kemmerer Road.
2012 Detail on Appropriations CDBG (210-760 & 313) – Operating Expenses: These line item appropriations cover the costs to hold meetings and provide services under the CDGB and HOME programs. Additional Information is provided below on select line items: 210 –215 – Meeting Expenses: This line item covers costs of meetings for the CDBG Citizen Advisory Committee. 311 – Audit Services: This line item covers costs for the independent audit of the Community Development Block Grant and HOME programs. 319 – Fair Housing Implementation: This line item is for costs associated with carrying out the recommendations of the HUD-mandated Fair Housing Analysis. (520-533) – Human Services: These line item appropriations provide monetary assistance to a number of Centre County human services operations including House of Care, Housing Transitions Inc., the Women’s Resource Center, Transitional Living and the Burrowes Street Youth Haven. (716-780) – Public Facilities: These line item appropriations provide funding for street reconstruction activities that are related to pedestrian and handicap access improvements. 726 – First-Time Homebuyer: This line item appropriation provides funding for the First-Time Homebuyer program.
HOME (492, 400, 720, 400, 722, 712) – Operating Expenses: These line items cover the costs associated with operating programs under the HOME program. State College Borough
187
CDBG & HOME Line Item Budget
Line Item Budget CDBG Line Item Budget BUDGET 2011
350-100 350-200 356-100 360-100 383-100 385-100
460-492 462-210 462-215 462-311 462-314 462-319 462-320 462-325 462-341 462-342 462-350 462-372 462-460 462-463 462-760 463-313
464-520 464-521 464-525 464-527 464-529 464-531 464-533
OPERATING REVENUE Grant Revenue ARRA Grant Centre County Homeownership Program Income-Addison Court Loan Payoff Revenue Contingency Carry-Over TOTAL REVENUES
$
OPERATING EXPENSES Administration and Planning Office Supplies Meeting Expenses Audit Services Legal Services Fair Housing Implementation Telephone Postage Advertising Photocopying Insurance Computer Equipment Maintenance Employee Development Publications & Subscriptions Office Furniture Consulting-Centre County Homeownership Subtotal: HUMAN SERVICES Mid Penn Legal House of Care Housing Transitions Inc. Women's Resource Center Transitional Living Centre Volunteers in Medicine Burrowes Street Youth Haven Subtotal:
188
Fiscal Year 2012 Annual Budget
Y-E Projection 2011
BUDGET 2012
$613,609 30,804 644,413 $
$468,094 30,804 498,898 $
$755,000 30,233 785,233
$110,782 1,200 400 1,750 1,000 700 500 4,000 1,400 850 100 3,000 3,200 128,882
$85,664 1,100 400 1,550 1,000 450 315 2,500 400 971 100 3,000 3,200 6,065 106,715
$100,605 1,000 300 1,575 1,000 500 400 2,500 800 1,020 100 3,000 3,200 116,000
$18,417 21,712 37,743 6,681 12,108 96,661
$18,417 21,712 37,743 6,681 12,108 96,661
$16,580 19,540 33,970 6,010 10,900 87,000
CDBG & HOME Line Item Budget CDBG Line Item Budget Continued BUDGET 2011
465-716 465-726 465-728 465-729 465-730 465-740 465-780
PUBLIC FACILITIES Streetlights Street Reconstruction Street Reconstruction-ARRA Housing Transitions Renovations College/Fraser Intersection ADA Curb/Ramp Improvements Street Reconstruction
$
Subtotal:
466-714 465-726 468-400 470-715
HOMEOWNER/HOMEBUYER Homeowner Rehab First-Time Homebuyer THF CHDO Homebuyer Kemmerer Road Project
Y-E Projection 2011
- $ 197,210 57,508 254,718
$100,000 30,804 130,804
Subtotal: 480-480 Contingency
- $ 197,210 57,508 254,718
$10,000 30,804 40,804
$33,348 $ TOTALS: $
644,413 $
BUDGET 2012
-
$
452,000 452,000
100,000 30,233 130,233
$
-
498,898 $
785,233
HOME Line Item Budget BUDGET 2011 OPERATING REVENUE 350-100 Grant Revenue 383-100 Loan Payoff Revenue
$
539,737
OPERATING EXPENSES Administration and Planning THF CHDO Homebuyer Program Operating Support CLT CHDO Homebuyer Program CLT Homebuyer Boro First-Time Homebuyer
TOTALS: $
BUDGET 2012
$308,969 2,532
$430,000 -
539,737 $
311,501 $
430,000
$77,870 $10,496 $278,904 $20,000 $229,092 $21,502
$64,958 $10,496 $41,000 $20,000 $172,047 $3,000
$43,000 $0 $183,500 $20,000 $183,500
637,864 $
311,501 $
430,000
TOTALS: $
460-492 462-400 463-720 464-400 465-722 467-712
Y-E Projection 2011
State College Borough
189
Fleet Services Budget Overview
Fleet Services Budget Overview This Budget covers the cost of maintenance and repair of Borough vehicles.
Mission Ensure all Borough vehicles and equipment are maintained in a prudent and economical manner and to remain cost competitive. All vehicles and equipment will be evaluated annually based on condition and recommended replacement.
Goals
Replace 30% of the Borough's passenger car fleet with the most energy efficient vehicles over the next five (5) years; Increase the percentage of Bio-Diesel from B-5 to B-30 (70% diesel petroleum, 30% bio-diesel) over the next five (5) years.
2012 Strategic Objectives Fuel Efficiency Research and recommend the most energy efficient vehicle models available.
Biofuels Increase the percentage of Bio-Diesel from B-5 to B-30 (70% diesel petroleum, 30% bio-diesel) over the next 5 years.
2012 Budget Impacts New specialized diagnostic equipment is proposed to consolidate numerous current models that are limited to one program. The new diagnostic equipment will be capable of being used on a variety of municipal equipment. The PA Department of Motor Vehicles is considering changing the vehicle safety inspection program by going to an e-safety electronic system. The new system will require a software update package to be purchased.
2012 Detail on Appropriations (135-190) – Personnel Expenses: This Budget covers wages and benefits of the Borough’s mechanics responsible for the repair and maintenance of Borough vehicles and equipment. 135 – Public Works Administration: Based on the cost allocation plan, approximately 1% of Public Works Administration labor cost is paid for out of the Fleet Services Fund to reimburse the General Fund for work provided by Public Works Administration staff. The increase observed in the Budget is based
190
Fiscal Year 2012 Annual Budget
Fleet Services 2012 Detail on Appropriations upon the actual labor distribution prepared by Public Works and is a reflection of the increase in the amount of time and effort Public Works Administration staff expects to spend in this program. (230-492) – Operating Expenses: This appropriation provides for routine operating expenses for the Fleet Services Division. 492 – Indirect Costs: This appropriation provides for the use of the three bay garage on a per square foot basis and the operation and maintenance of the Borough fueling station among other items. (775-840) – Capital Expenses: This appropriation provides for the capital expenses and equipment depreciation for the Fleet Services Division. Additional information is provided below on selected line items. 840 – Specialized Equipment: New specialized diagnostic equipment to service newly purchased vehicles will cost $5,500 and a proposed Commonwealth of Pennsylvania e-safety program for emission inspections will cost approximately $2,500.
State College Borough
191
Fleet Services Line Item Budget
Line Item Budget BUDGET 2011 BEGINNING FUND BALANCE 341-100 391-100 392-000 392-100
$
204,336
$
- $
108 338,500 24,650 363,258 $
100 342,500 24,500 367,100
TOTALS: $
- $
363,258
$
367,100
37,135 105,000 57,057 199,192
$
$
61,382 105,896 49,839 217,117
$
645 $ 3,100 15,775 2,575 975 1,484 1,525 3,500 6,300 1,200 58,775 95,854 $
840 3,275 16,275 2,650 775 1,150 300 1,560 1,525 2,000 10,350 2,400 61,714 104,814
$
8,000 $ 2,800 10,800 $
6,000 $ 2,800 8,800 $
8,000 1,750 9,750
TOTALS: $
306,576 $
303,846 $
331,681
204,336
239,755
Interest Earnings Sale of Assets Service Fees Fuel Service Fees
PERSONNEL EXPENSES Public Works Administration Vehicle/Equipment Maintenance Employee Benefits
$
Subtotal: 466 230 238 240 260 265 320 327 350 375 377 379 465 492
OPERATING EXPENSES Fuel and Lubricants Uniforms Operating Supplies Minor Equipment NPDES Compliance Telephone Radio Maintenance Insurance Vehicle Repair & Maintenance Specialized Equip Maintenance Storage Tank Maint/Repair Employee Training Indirect Costs
$
Subtotal: 466 775 840
CAPITAL EXPENSES Specialized Equipment Computer Depreciation
192
Fiscal Year 2012 Annual Budget
$
$ Subtotal:
ENDING FUND BALANCE
$
144,923
37,250 99,297 62,807 199,354
775 3,275 15,775 2,575 775 1,150 300 1,272 1,525 1,525 6,300 2,400 58,775 96,422
(161,653)
$
$
$
$
144,924
BUDGET 2012 $
Subtotal:
465 135 150 190
Y-E Projection 2011
Highway Aid Fund Budget Overview
Highway Aid Fund Budget Overview The Highway Aid Fund accounts for expenditures paid from State taxes on motor fuels, which are distributed to Pennsylvania counties and municipalities in accordance with a street mileage/population formula. These monies are placed in a separate fund and disbursed in accordance with State guidelines. A State audit is performed on this fund annually to assure compliance with the Pennsylvania Department of Transportation and State fiscal policies. This Budget includes appropriations for maintenance of streets (including curb and sidewalks), traffic control devices and storm sewers. Street resurfacing, street reconstruction and other major street improvements are funded primarily through the Borough’s Capital Projects Fund.
Mission Apply funds from State taxes on motor fuels towards maintaining the Borough's streets, storm sewers, traffic and regulatory signs, signals and markings and fleet used in street maintenance
Goals
Improve citizen's satisfaction rating for snow removal services by 5% over the next three years; Reduce average tons of salt per storm by 15% over the next five years; Provide maintenance, including curb replacement and resurfacing, such that 80% of Borough streets have a "Satisfactory" rating or better.
2012 Strategic Objectives Infrastructure Improvements Survey and identify needed storm sewer infrastructure improvements. Due to an aged system, numerous pipes are beginning to fail, and need to be replaced.
Reduced Salt Application Reduce salt usage by applying materials at a standard application rate. Increase plowing operations to reduce the need for de-icing. Replace salt spreading equipment with current technology, including electronically calibrated equipment.
Track Costs Track all costs associated with storm sewer repairs and curb replacement.
State College Borough
193
Highway Aid Fund 2012 Budget Impacts
2012 Budget Impacts Expenditures are higher than previous years in the “Snow and Ice Removal” line item due to the severity of the previous winter. Additional funds are budgeted in the same line item for 2012 to offset any financial impacts due to an abnormally severe winter. Unused funds within this line item due to a mild winter will be reflected in higher expenditures for Storm Sewers and Street Maintenance. The Department will be focusing on needed improvements for failing storm sewer systems, and higher than expected expenditures may be seen for this line item.
2012 Detail on Appropriations (431-438) – Expenditures: The work subsections below describe work that generally includes a materials component in order to complete the work. Significant materials charged to Highway Aid include road salt and anti-skid material, street signs and hardware, pipe and fittings, and street patching materials. 431 – Street Cleaning: A street cleaning program is in effect for all municipal streets and alleys. Weather permitting, the downtown streets are swept three days per week, and residential streets are swept on an every other week basis. A general street cleanup program is performed each spring. Expenditures previously listed in this line-item for the repair of equipment in this line item have been moved to the Public Works Department General Fund line-item 375 Vehicle & Equipment Maintenance/Repair. 432 – Snow and Ice Removal: The Budget for snow and ice removal is based on an average winter (100 year average = 47 inches). The Borough anti-skid and snow plowing program puts primary emphasis on major traffic routes. The first streets treated or plowed are arterial streets, followed by collectors, then local streets. Alleys, parking facilities and sidewalks are done after streets and major roads are passable. The cost of snow removal is extremely difficult to predict. If the winter season is harsher or milder than the average, other line items in the Budget must be adjusted to keep the Budget balanced. 433 – Traffic Signs, Signals and Markings: Installing and maintaining traffic and regulatory signs constitutes a major function of the Public Works Department. The Department is also responsible for painting of street markings and maintaining traffic signals. The Borough has 33 signalized intersections, 12 school zone flashers, a pedestrian crossing signal, and a centralized personal computer with appurtenances for systemized operation of the downtown signals on Atherton Street, College Avenue, Beaver Avenue and Park Avenue. Minor repair of traffic signal controllers and electronic equipment is completed in-house. All major traffic signal repair is contracted to a qualified electronics technician as required by PENNDOT. Tel-Power, Inc., of Hollidaysburg, PA, handles maintenance and repair, often in conjunction with signal manufacturers' representatives, on a call-in basis, usually within a two-day response time. Additional funds are allocated to this group of accounts to replace street name signs in the Borough, with neighborhood names appearing on the signs and distinct sign colors in the registered historic districts. 434 – Storm Sewers: Storm sewer maintenance includes the replacement, repair and cleaning of all underground piping, inlets and manholes. The Borough cleans catch basins and inlets twice each year (spring and fall) and cleans storm pipes on an as-needed basis.
194
Fiscal Year 2012 Annual Budget
Highway Aid Fund Line Item Budget 437 – Equipment Repair and Maintenance: Preventative maintenance and minor and major repairs are performed on trucks, street sweepers, loaders, snow blowers, compressor, pavement roller, and all other equipment used in these maintenance activities by the Borough's two mechanics. 438 – Street Maintenance: Streets require continuous maintenance and repair work to prevent premature deterioration of the surface, curbs, and foundations. The pavement maintenance program includes patching, joint sealing, curb and sidewalk replacement, and surface drainage improvements. 740 – Vehicle Depreciation: The amount set aside each year for street maintenance equipment is based on the annual depreciation of the equipment. Funds are accumulated within the fund and are then used to purchase equipment upon the end of its useful life.
Line Item Budget BUDGET 2011 BEGINNING FUND BALANCE
$
REVENUES 354-300 State Payment-Snow Removal State Turnback 355-500 Appropriation from State 341-100 Interest on Investments Subtotal: Transfer from General Fund
$ $
TOTALS: $
431 432 433 436 437 438
740
Y-E Projection 2011
99,097
BUDGET 2012
$
99,097 $
109,934
29,937 583,866 4,000 617,803 $
38,000 120 598,490 2,000 638,610 $
30,500 120 619,967 2,000 652,587
-
$
-
$
-
617,803 $
638,610 $
652,587
- $ 150,000 205,500 48,000 40,000 67,500 511,000 $
133,000 215,000 65,000 142,000 109,000 664,000
EXPENDITURES Street Cleaning Snow & Ice Removal Traffic Signs, Markings/Signals Storm Sewers Equipment Repair/Maintenance Street Maintenance Turnback Transfer-College Township Subtotal:
$
10,880 $ 94,850 234,180 65,100 35,985 60,035 501,030 $
CAPITAL EXPENSE/DEPRECIATION Vehicle Replacement Subtotal:
$ $
116,773 $ 116,773 $
116,773 116,773
$ $
94,330 94,330
TOTALS: $
617,803 $
627,773 $
758,330
$
99,097 $
109,934 $
4,191
ENDING FUND BALANCE
$
State College Borough
195
Centre Tax Agency Mission
Centre Tax Agency Mission Ensure fair and uniform collection of taxes while providing friendly, professional, responsive service to the taxpayers and municipalities of Centre County in an efficient and cost effective manner.
Goals
Maintain county-wide Earned Income Tax collection services through the Centre Tax Agency on behalf of all municipalities and school districts located in Centre County; Educate employers and individuals on changes that go into effect on January 1, 2012 as a result of Act 32 of 2008; Automate and streamline the tax collection process, minimizing costs while maximizing customer service; Transition Earned Income Tax Offices currently servicing Centre County into the operations of the Centre Tax Agency.
2012 Strategic Objectives Countywide Tax Collection The Tax Office will, over the course of 2012, face the challenge of balancing expansion of responsibilities associated with their expanded countywide Earned Income Tax collection services agreement with maintaining their on-going duties associated with the collection of Real Estate and Local Services Taxes. The early phase of the countywide transition has involved seminars, open houses, and the distribution of information to employers and businesses that provide payroll services. Early in 2012 a series of open houses are scheduled offering individual taxpayers a review of their local tax requirements and what electronic filing options are available to streamline this process. The Tax Office will review the needs for additional training and respond in a timely manner by offering sessions. The Centre Tax Agency will be operational as of January 2012.
Tax Software Updates The Tax Office will be performing their work on the updated tax collection software that provides addresses workflow requirements mandated by Act 32. The Office will be reviewing the software to determine if it meets the needs of the Tax Office or if changes would streamline the workflow.
Online Filing Education The Tax Office has increased the usage of the online filing programs by holding open houses with the end users. Open houses will be continued next tax season with some minor changes based on feedback at previous open houses from end users.
196
Fiscal Year 2012 Annual Budget
Centre Tax Agency Line Item Budget
Line Item Budget BUDGET 2012 BEGINNING FUND BALANCE
361 064
403 403 403 403
403 403 403 403 403 403 403 403 403 403 403 403 403 403 403 403 403 403
135 140 170 190
210 212 215 311 312 314 318 320 325 336 341 342 350 372 374 460 463 492
403 740 403 760 403 840
OPERATING REVENUE Tax Collection Fees Investment Income
PERSONNEL EXPENSES Administrative/Clerical Staff Secretarial/Clerical Temporary/Part-time Employee Benefits
$
-
$ $ TOTALS: $
830,697 830,697
$
Subtotal: $
295,742 111,495 407,237
Subtotal: $
7,000 30,000 5,000 4,000 5,000 5,000 3,000 2,500 75,000 5,000 5,000 12,500 20,000 22,900 1,000 10,000 1,000 155,256 369,156
Subtotal: $ TOTALS: $
1,000 1,000 52,304 54,304 830,697
OPERATING EXPENSES Office Supplies Forms Meeting Expenses Audit Services Consulting Services Legal Services Data Processing Services Telephone Postage Vehicle Lease Advertising Photocopying Insurance & Bond Computer/Office Equipment Maintenance Office Equipment Maintenance Employee Development Publications/Subscriptions Indirect Costs
CAPITAL EXPENSES Computer Equipment Office Furniture/Equipment Asset Depreciation
State College Borough
197
Centre Tax Agency Line Item Budget
198
Fiscal Year 2012 Annual Budget
Appendix APPENDIX A: 2012 SCHEDULE OF FEES AND CHARGES ....................................................................................................................................................................................... 200 APPENDIX B: 2012 PAY PLAN ............................................................................................................................................................................................................................. 213 APPENDIX C: RECORD OF REVIEW ..................................................................................................................................................................................................................... 215
Appendix A: 2012 Schedule of Fees and Charges
Appendix A: 2012 Schedule of Fees and Charges Prior Rate (shown if different from 2011)
2012 Rate
Permit Expiration and Permit Renewal Fees The following fees are applicable to permits that are subject to the provisions of Pennsylvania Act 46 of 2010:
Written Verification of Expiration Date Residential Non-Residential Permit Extension Fee
$100.00 $500.00 25% of the original base permit fee not to exceed $5,000 All Permit Renewals shall automatically expire on July 2, 2013 in accordance with the provisions of Act 46 of 2010
General Administration Fees Copies of preprinted or other materials
CD’s / diskettes Certification of Record Code of Ordinances Returned Item Fee Payment stopped by Issuer Bid Packages Application for Police Officer Testing Domestic Partnership Registration State College Borough
$0.25 per page plus actual cost for staff time to retrieve, copy or otherwise produce any material that is not readily available $25.00 each $20.00 $350.00 $25.00 for each item plus bank service charges if any $10.00 $25.00 $25.00 $25.00 200
0
0 Fiscal Year 2012 Proposeed Annual Budget
Appendix A: 2012 Schedule of Fees and Charges
Police Crash Report Crash Reconstruction Diagram Property Report Criminal Records Check Lost/Stolen Property Statement Research Reports Incident Summary Letters Crime Report Verification Letter Towing Licenses Public - initial license Private - initial license Multiple - initial licenses Renewal licenses
$15.00 $5.00 fee plus actual cost $17.50 $17.50 $7.50 $50.00 per hour $40.00 per report $7.50 $1,000.00 $1,000.00 $1,000.00 for first, $250.00 each additional $500.00 for single $1,000.00 for both public & private
Tax Collection Tax Reports Duplicate Statements Notice of Collection Wage Attachment Municipal Claims/Liens
$5.00 $25.00 $25.00 $25.00 filing or satisfaction fee $15.00 certification fee $25.00 expedition fee $15.00 certification fee
Tax Certifications
State College Borough
$775.00 $775.00 $775.00 for first, $200 $400 $700
201
Fiscal Year 2012 Proposeed Annual Budget
Appendix A: 2012 Schedule of Fees and Charges
Bicycles (Chapter III) Registration Fee
FREE
Building and Rental Codes (Chapter IV) Building Permit Fees for One- and Two-Family Residential Application Fee New Construction, or addition
$$.0090 x Declared Cost*, or $.0090 x Square Foot Construction Cost x Square Footage (whichever is greater) based upon most recent square foot construction cost as published by the Internal Code Council Renovation $.0090 x Declared Cost* Minimum Fee $56.00 Reinspection Fee $45.00 Demolition Fee $56.00 The Centre Region Code Agency may request documentation supporting the declared project cost
$0.0099
Building Permit Fees except One- and Two-Family Residential Application Fee New Construction, Renovation or Addition
$75.00 $.0090 x Declared Cost*, or $.0090 x Square Foot Construction Cost x Square Footage (whichever is greater) based upon most recent square foot construction cost as published by the Internal Code Council Minimum Fee $56.00 Reinspection Fee $45.00 Demolition Fee $56.00 The Centre Region Code Agency may request documentation supporting the declared project cost
Mechanical, electrical or plumbing work only If additional or repetitive submittals require plan review, the cost of the additional review shall be as follows:
State College Borough
$0.0099
.0090 x Declared Cost (minimum $56.00) $150 for each submittal plus Actual Cost at $75.00 per hour of plan review time
202
Fiscal Year 2012 Proposeed Annual Budget
Appendix A: 2012 Schedule of Fees and Charges
Fire Safety Permits Annual Permit Fee = (T x $80.00) x (R / V) (rounded to the nearest dollar)
where: T = estimated inspection time and V = inspection frequency and R = Reduction Factor = 0.63
T = Estimated Inspection Time of Property
Estimated Inspection Time (T) Square Feet 1,000 or less 1,001 to 2,500 2,501 to 10,000 10,001 to 25,000 25,001 to 75,000 75,001 or greater
Time (hours) 2.00 2.75 3.50 4.50 6.00 9.50
Annual Permit Fee = T x $80.00 R / V (rounded to the nearest dollar) where: T = estimated inspection time and V = inspection frequency T = Estimated Inspection Time of Property Estimated Inspection Time (T) Square Feet
2,500 or less 2,501 to 25,000 25,001 to 75,000 75,001 or greater
Inspection Frequency (V) Life Safety Value (as determined at the time of inspection) 100 or less 101 to 400 401 or greater
State College Borough
Inspection Frequency 5-year interval 3-year interval Annually
203
Fiscal Year 2012 Proposeed Annual Budget
Appendix A: 2012 Schedule of Fees and Charges
Plan Review Fees Upon the second plan submission prior to the issuance of a permit if plan review comments have not been adequately addressed or if additional comments are required to be generated, or any submission or modifications after the issuance of a permit Submission Fee Review Fees
Fee
$150.00 Actual Cost at $80.00 per hour x Staff Time in Hours Work Not Covered by Permit Fees Actual Cost at $80.00 per hour x Staff Time in Hours
Rental Housing Board of Appeals
$210.00
Rental Housing Permit Fee Single Dwelling Unit, Townhouse, Mobile Home, Apartment, Condominium or Duplex Borough Fee Centre Region COG Fee Lodging house, boarding house, tourist home or rooms Borough Fee Centre Region COG Fee Fraternity Borough Fee Centre Region COG Fee
$15.00 per unit $30.00 per unit
$12.50
$15.00 per unit $25.00 per unit
$12.50
$25.00
Rental Housing Change of Ownership
$30.00 $325 < 15 sleeping rooms $375 - 15-25 sleeping rooms $425 > 25 sleeping rooms $25.00
Liquor License Transfers (Chapter V) Application for Transfer Initial Application Additional Hearings Official Transcript
$1,000.00 $600.00 each Actual cost
State College Borough
204
Fiscal Year 2012 Proposeed Annual Budget
Appendix A: 2012 Schedule of Fees and Charges
Emergency Alarms (Chapter VI) Alarm License Alarm System Permit
$20.00 per year $25.00 per year
Garbage and Refuse (Chapter VIII) Annual User Fees for Residential and Commercial Service Can Collection Residence at Curb/at House Apartment at Curb/at House Residence with Single Apartment Each Commercial Cubic Yard per Week Dumpster Collection Each Commercial Cubic Yard per Week Retail/Office Full-Service Restaurant Fast Food Restaurant Institutional (hotel, motel, municipal, church, school) Fraternity Each Apartment Unit (Private Dumpster) Each Apartment Unit (Borough Dumpster) Out of-Borough Cubic Yard per Week
State College Borough
205
$304 / $350 $288 / $334 $350 / $400 $380
$206 $459 $303 $271 $3,322 $129 $188 $335
Fiscal Year 2012 Proposeed Annual Budget
Appendix A: 2012 Schedule of Fees and Charges
Health & Sanitation (Chapter IX) Eating & Drinking Licenses Take-out/No seating Up to 100 seats 100-249 seats 250 or more seats Temporary Duplicate Food License Certification of Food Establishment Employees Sanitation Supervisor with passing exam administered by Borough Sanitation Supervisor with passing of approved exam not administered by Borough Recertification Fee Retail Food Establishments Bed & Breakfast Tattoo/Body Piercing Establishments Massage Establishment Facility Plan Review with no physical construction or remodeling Re-inspection Fee Late Payment Fees Radon Test Kits Vaccination Booklet
State College Borough
$230.00 annually $275.00 annually $340.00 annually $410.00 annually st $100.00 per day for the 1 day; $25.00 each day for days 2 through 5 $10.00 each $60.00 $20.00 $30.00 $115.00 annually $75.00 annually $115.00 annually $115.00 annually $150.00 $50.00 $100.00 each 20% of license fee $10.00 $2.00
206
$35.00 annually
Fiscal Year 2012 Proposeed Annual Budget
Appendix A: 2012 Schedule of Fees and Charges
Licenses and Permits (Chapter X) Solicitors/Canvassers
$25.00 per day $50.00 per week $100.00 per month $25.00 per day $50.00 per week $100.00 per month $50.00 per day $250.00 per week $500.00 per month 20% of license fee
Door-to-Door/Foot/Vehicle Peddlers License
Temporary Retail Business
Late Payment Fees Vehicles and Traffic (Chapter XI) On-Street Parking Permits “R” Permit “R1” Permit Commuter Permit
$10.00 annually $10.00 annually $40.00 annually
On-Street Metered Parking Hourly Rate In 15- and 30-minutes and 2-hour spaces In 5-hour spaces Metered Parking Facilities Hourly Rate
15 minutes for each $.25 30 minutes for each $.25 20 minutes for each $.25
Metered Parking Lots Hourly Rate 8:00 a.m. to 10:00 p.m. -Sundays free all-day -Thursdays free after 6:00 p.m. -No charge after 10:00 p.m.
State College Borough
20 minutes for each $.25
207
Fiscal Year 2012 Proposeed Annual Budget
Appendix A: 2012 Schedule of Fees and Charges
Off-Street Parking Garages Hourly Rates 6:00 a.m. to 10:00 p.m. 10:00 p.m. to 6:00 a.m. 24-Hour Maximum Charge Special Event Rates
Allen Street Lot
$.75 for each hour or portion thereof $0.50 for each hour or portion thereof $16.00 $1.75 for each hour; $28.00 maximum charge for 24 hrs. Off-Street Parking Facilities Permits $50.00 per permit per month for commuter-only parking
Beaver Avenue Garage
$80.00 per permit per month for 24-hour parking $60.00 per permit per month for commuter-only parking
Fraser Plaza Garage
$95.00 per permit per month for 24-hour parking $75.00 per permit per month for commuter-only parking
Sparks Street Lot
$50.00 per space, per month $80.00 per permit per month for 2nd floor $60.00 per permit per month for roof option
McAllister Street Deck
Pugh Street Garage
$95.00 per permit per month for 24-hour parking $75.00 per permit per month for commuter-only parking
Railroad Lot
$48.00 per space, per month
Loading and Unloading Zone Permit Meter Bag Rental (lots and on-street)
State College Borough
$25.00 annually $20.00 per meter per day
208
$15.00 per meter per day
Fiscal Year 2012 Proposeed Annual Budget
Appendix A: 2012 Schedule of Fees and Charges
Waiting List Application (garages) Merchant Validation Rate (garages) EZ Card Card/Permit Replacement Late Payment Fee Booting Fee Cash Key
$20.00 $.75 per hour $20.00 $20.00 10% of permit fee $100.00 $20.00
Parks and Recreation (Chapter XII) Actual cost. **See Centre Region Parks & Recreation**
Sewer and Drainage (Chapter XIV) User Fees
$8.75 per 1,000 gallon per quarter **$26.25 Minimum Charge**
Tapping Fees Residential (capacity) Residential (collection) UAJA (treatment) TOTAL
$1,368 per connection $1,207 per connection $4,059 per Equivalent Dwelling Unit $6,634 per connection
Non-Residential (capacity) Non-Residential (collection) UAJA Fee (treatment) TOTAL Sewer Permits
State College Borough
$6.61 per Gallons Per Day (GPD) $5.83 per Gallons Per Day (GPD) $17.40 per Gallons Per Day (GPD) $29.84 per Gallons Per Day $125.00
209
Fiscal Year 2012 Proposeed Annual Budget
Appendix A: 2012 Schedule of Fees and Charges
Signs (Chapter XV) 0 - 5 square feet 6 - 10 square feet 11 - 50 square feet 51 – 100 square feet 101 – 200 square feet Over 200 square feet Awnings, Canopies, Marquees, and Projecting Overhanging Signs
$15.00 $25.00 $45.00 $60.00 $75.00 $100.00 $15.00
Streets and Sidewalks (Chapter XVI) Street Excavation Permit
$60.00
Zoning and Land Development (Chapter XIX) Escrow Accounts Traffic Impact Study Storm Water Plan Lighting Plan Proposal to amend Zoning Ordinance or Map Sanitary Sewer Capacity Analysis
$3,000.00 $1,000.00 $200.00 $500.00 5 or more EDUs, $100.00/EDU Application Review Fees
Minor Subdivision All Other Subdivisions Lot Consolidation Plan Minor Land Development Plan (Final) Land Development Plan (Preliminary) Land Development Plan (Final) Lighting Plan Sanitary Sewer Extension Plan Resubmission State College Borough
$75.00 per lot $75.00 per lot $100.00 $150.00 $330.00 $150.00 Actual cost of review $150.00 minimum $100.00/hour over 2 $75.00 210
Fiscal Year 2012 Proposeed Annual Budget
Appendix A: 2012 Schedule of Fees and Charges
Zoning Officer's Review Fee (Credited to Zoning Permit fee) Permit Fees
$25.00
Sheds Driveway Land Development Zoning Permit Demolition Permit Street or Alley Construction
0
$25.00 $25.00 $100.00 $40.00 $40.00 50¢/square yard Zoning Hearing Board
Zoning Hearing Board
$210.00
Sewage Enforcement Applications New System (Site Approved or Denied) Replace or Major Repair/Alteration Additional Percolation Test Minor Repairs Tank Replacements Renew, Reuse or Transfer Permit Interim or Final Inspection(s) IRSIS (Spray Irrigation) and Drip Irrigation
$500.00 $500.00 $300.00 $300.00 $300.00 $100.00 $100.00 $600.00 Existing Systems Inspections
Inspections due to housing inspection - unsuitable system Small Flow Treatment Facility Design Services
$200.00 $120.00
Inground Gravity Flow System Inground Pressure Dosed System Elevated Sand Mound or At-Grade Systems
$200.00 $250.00 $300.00
State College Borough
211
Fiscal Year 2012 Proposeed Annual Budget
Appendix A: 2012 Schedule of Fees and Charges
Orenco System
$500.00
On-lot Sewage Management Program Inspections Complete Site Inspection with Open Tank(s), per system Walkover Inspection, per site or system Open Tank(s) Inspection for Pumping Waiver, per system Municipal Consultation / Enforcement Primary Sewage Enforcement Officer Alternate Sewage Enforcement Officer Secretarial Administration Mileage Rate Subdivision / Land Development - (Actual costs as per the following) Primary Sewage Enforcement Officer Alternate Sewage Enforcement Officer Administration Mileage Rate Percolation test hold preparation Providing water for percolation test Percolation testing Planning Module Review Component 1 Component 2
State College Borough
212
$100.00 $70.00 $100.00 $48.00 per hour $40.00 per hour $32.00 per hour IRS allowable rate $54.00 per hour $44.00 per hour $32.00 per hour IRS allowable rate $150.00 $100.00 $300.00 $150.00 $100.00 $200.00
Fiscal Year 2012 Proposeed Annual Budget
Appendix B: 2012 Pay Plan
Appendix B: 2012 Pay Plan State College Borough Pay Plan Hourly Effective January 1, 2012 - Proposed 3% COLA Grade
Start A
6 months 1 year B C
D
E
Performance based - Step D thru Step L F G H I J
K
L
Hourly
11
12.96
13.35
13.75
14.16
14.58
15.02
15.47
15.93
16.41
16.90
17.41
17.93
Hourly
12
13.61
14.02
14.44
14.87
15.32
15.78
16.25
16.74
17.24
17.76
18.29
18.84
Hourly
13
14.29
14.72
15.16
15.61
16.08
16.56
17.06
17.57
18.10
18.64
19.20
19.78
Hourly
14
15.00
15.45
15.91
16.39
16.88
17.39
17.91
18.45
19.00
19.57
20.16
20.76
Hourly
15
15.75
16.22
16.71
17.21
17.73
18.26
18.81
19.37
19.95
20.55
21.17
21.81
Hourly
16
16.54
17.04
17.55
18.08
18.62
19.18
19.76
20.35
20.96
21.59
22.24
22.91
Hourly
17
17.37
17.89
18.43
18.98
19.55
20.14
20.74
21.36
22.00
22.66
23.34
24.04
Hourly
18
18.24
18.79
19.35
19.93
20.53
21.15
21.78
22.43
23.10
23.79
24.50
25.24
Hourly
19
19.15
19.72
20.31
20.92
21.55
22.20
22.87
23.56
24.27
25.00
25.75
26.52
State College Borough
213
Fiscal Year 2012 Proposeed Annual Budget
Appendix B: 2012 Pay Plan
State College Borough Pay Plan (Salary) Effective January 1, 2012 - Proposed 3% COLA Grade
Start A
6 months 1 year B C
D
E
Performance based - Step D thru Step L F G H I J
K
L
Salary
20
41,829
43,077
44,366
45,698
47,070
48,485
49,941
51,438
52,978
54,558
56,202
57,886
Salary
21
46,634
48,027
49,462
50,939
52,458
54,038
55,661
57,325
59,051
60,819
62,650
64,522
Salary
22
48,963
50,440
51,958
53,518
55,120
56,784
58,490
60,237
62,046
63,898
65,811
67,787
Salary
23
51,418
52,957
54,538
56,181
57,866
59,592
61,381
63,232
65,125
67,080
69,098
71,178
Salary
24
53,997
55,619
57,283
59,010
60,778
62,608
64,480
66,414
68,411
70,470
72,592
74,776
Salary
25
56,701
58,406
60,154
61,963
63,814
65,728
67,704
69,742
71,843
74,006
76,232
78,520
Salary
26
59,530
61,318
63,149
65,042
66,997
69,014
71,094
73,237
75,442
77,709
80,038
82,430
Salary
27
62,504
64,376
66,310
68,307
70,366
72,467
74,651
76,898
79,206
81,578
84,032
86,549
Salary
28
65,624
67,600
69,638
71,718
73,861
76,086
78,374
80,725
83,138
85,634
88,213
90,854
Salary
29
68,910
70,970
73,091
75,275
77,542
79,872
82,264
84,739
87,277
89,898
92,602
95,389
Salary
30
72,363
74,526
76,752
79,061
81,432
83,866
86,382
88,982
91,645
94,390
97,219
100,131
Salary
31
75,982
78,270
80,621
83,034
85,530
88,088
90,730
93,454
96,262
99,154 102,128
105,186
State College Borough
214
Fiscal Year 2012 Proposeed Annual Budget
Appendix C: Record of Review
Appendix C: Record of Review # 1
2
Comment What does the “% of total budget” mean in the “Net Cost of Selected General Fund Budget Sections Graph?”
Concern was raised by Mr. Rosenberger about the validity of the 2012-2016 Five-Year Forecast as well as the image it projects about the Borough’s financial health. Mr. Hahn was not surprised with how far off we get in the model compared to our actual revenues and expenditures and noted that we can always do better.
State College Borough
Date 11/18
11/18
Section Manager’s Budget Summary
Long Range Planning
Page # 15
49
Response It is the % of net revenue or % of total budget covered by revenue.
The Forecast is based on actual prior spending and projects the applicable trend forward with a few exceptions in methodology that are outlined and explained in the report. Therefore, the baseline assumption of the report is that future performance will generally follow the trend of prior years. The Manager believes that the Forecast provides a reasonable estimate for the first couple years out, barring any changes. Staff continues to try to refine the Forecast to make it as accurate as possible. Information provided in the budget is only a summary of the Five-Year Forecast document; it does not mean that the Borough will not pursue additional funding or reduce expenditures. The Forecast is used to help guide financial policy decisions. Assumptions which are the basis for the forecast are reevaluated every year.
215
Disposition Text will be clarified in finalized budget, highlighting will be removed text will be moved below net cost. 12/12 Update – Text modification is attached. No changes will be made in the 2012 budget document. Staff will review the forecast assumption in an effort to improve the 2013-2017 Five Year Forecast.
Fiscal Year 2012 Proposeed Annual Budget
Appendix C: Record of Review
3
4
5
Mr. Daubert questioned the increase in the threshold for Capital Projects from $10,000 to $25,000. He expressed concern that Council would not have a role in making decisions about projects and priorities that are important to the elected officials. He also expressed concern that small projects with a value of less than $25,000 would never be finished if they are removed from the Capital Improvement Program. Many of these projects represent issues that are important to Council.
11/18
Concern was raised over the capital improvement project “ST102 Garner Street Streetlight Conversion.” Ms. Lafer would like some assurance that a plan has been made as to what type of streetlight will be installed before the project moves forward. Concern was expressed about vandalism to the streetlights in the wake of the recent riots. Concern was raised about spending $480,000 for maintenance on Pugh Street Garage in its aged state. Mr. Rosenberger asked if we should spend the money on building a new garage now rather than maintenance.
11/18
Capital Projects
64
Staff made a presentation on the project describing the chosen design. Staff put up a sample light on Garner Street and is waiting for comments from the public.
11/18
Capital Projects
65
The Pugh Street Garage is 40 years old this year. The Borough is having a condition appraisal done right now, pending the results of the appraisal the current garage lifespan is projected to be another 5-10 years. Because of maintenance projects like this the Borough’s garages have outlived similar garages built in the same time period. With at least 5 years of expected use, the maintenance project is worth pursuing.
State College Borough
Capital Projects
59
Staff has recommended that the threshold for Capital Improvements be increased from $10,000 to $25,000. The $25,000 limit would be consistent with the Borough’s procurement policy on bid limits and would more accurately reflect the true nature of capital as opposed to operating. All projects and expenditures would still be required to go through the appropriation process and have Council approval.
216
Council will need to make a decision on this issue before the budget is adopted. 12/9 update – A majority of Council supported the 25,000 limit for Capital Improvement Projects. The 2012 projects which fall between $10,000 and $25,000 will be delimited in the Details on Appropriation section within the Public Works Department budget under the line item 710 on page 144. No further action required until feedback is obtained. The project is scheduled for 2012.
No changes will be made in the 2012 budget document. After the appraisal is completed, a cost-benefit analysis will be prepared and presented before Council is asked to approve the funding in 2012.
Fiscal Year 2012 Proposeed Annual Budget
Appendix C: Record of Review 6
Why did revenue increase more in 2011 than expected?
11/18
General Fund
70
7
What does the increase in police hours provided to Harris and College Townships mean for police staffing for the Borough? Do we cover BJC events, etc. with those hours?
11/21
Police
115
8
Did the reduction in officers take place with retirements?
11/21
Police
116
State College Borough
Increases in Y-E projections on revenue compared to the 2011 budgeted revenue can be best explained by changes to the public works labor allocation, additional State aid for pension, and additional State aid for fireman’s relief.
The hours allocated to the townships is based on requests for service provided to the Police Chief by the townships. The additional hours allotted under the township contracts will not result in additional staffing requirements for the Borough. There is sufficient staffing flexibility to provide police services under the township contracts and still meet the police service needs for the Borough. However, providing more service to the townships does result in fewer police service hours in the Borough. State College PD goes not generally provide police services at BJC events. Penn State reimburses the Borough for all police services in connection with PSU football. Yes, from 65 to 62; It would not require a layoff. We had one civilian employee retirement as well.
217
Text will be added to the budget document to provide a better explanation of the revenue results in 2011. 12/12 update - A footnote will be added to Figure 13 on page 70. The footnote text is attached. No further action required.
No further action required.
Fiscal Year 2012 Proposeed Annual Budget
Appendix C: Record of Review
9
If we add back those officers to get back to the authorized strength, would this come out of reserve funding? Is there any interest to pursue a one-year funding measure? Mr. Rosenberger asked for additional justification for the authorized strength of the department
11/21
Police
121
Staff will provide additional justification for the authorized strength of the department to assist Council in its discussion of this item. However, a more comprehensive review of the staffing requirements for the State College Police Department should occur in 2012. Council may choose either to increase taxes in 2012 to create a long-term funding source or funds may be allocated from unreserved fund balance as was done in 2011.
10
11
What better proposals exist for managing parking in the downtown? Can consideration be given to extend the hours of enforcement after 6:00 PM? How much does the payment by cellphone option cost us?
State College Borough
11/21
Parking
124
11/21
Parking
124
The Borough staff was actively pursuing a discussion on this issue when the former executive director left SCDID. Borough staff agreed to postpone the discussion until the SCDID has a permanent director. It costs nothing to the Borough. It would utilize a user fee that would be paid by the cell phone user. The new technology would update automatically requiring little staff time to implement. The Parking Department will be looking into putting it in the kiosks in the lots. No additional costs for the parking lots.
218
Decision required by Council before budget adoption. 12/9 update - Chief King provided information from the ICMA Center for Performance Measurement FY 2010 Annual Report and locally collected performance data to assist in Council’s decision. Chief King suggested a one-time expenditure followed by a study to determine the most appropriate number of officers. Additional data specific to “college towns” will be distributed to Council. Council still needs to make a decision prior to budget adoption. This issue will be revisited after a new DSCID Executive Director is hired. No further action required at this time. No further action required.
Fiscal Year 2012 Proposeed Annual Budget
Appendix C: Record of Review 12
Is it possible to use multi-space meters in parking lots or on-street?
11/21
Parking
126
13
Why is this year’s line item “145 Parking Enforcement” $18,000 more than budgeted? Benefits went down from what was budgeted. Does this mean that there were open staff positions during the year and overtime was used to cover the vacancies? Mr. Hahn questioned the 47.6% average daily occupancy rate for parking. Mr. Rosenberger questioned the contribution to fund balance
11/21
Parking
125
11/21
Parking Fund
11/21
Parking Fund
14
15
State College Borough
The Borough is planning a multi space meter pilot for off-street parking lots in 2012. The current trend for on street parking is utilizing single space meters, which include credit or cash payment options. Replacing meters is expensive and currently, the cost/benefit analysis to convert the on-street system to electronic meters that accept credit cards is not warranted. This decision may be based more on customer convenience Benefits were less in the Y-E projection, because of vacancies. Unbudgeted overtime is a result of vacancies and turnover of 2.5 positions in 2011. The Budgeted Employee Benefits is higher in 2012 because of change in benefit usage.
No further action required.
N/A
The 47.6% average daily occupancy rate is based on a 24 hour basis.
No further action required.
166
The large increase between the 2011 budgeted addition to the reserve fund and the projected year-end addition to the reserve fund (53,400 to 872,243) is because of the expected payment from the land transfer for the Fraser Center ($849,000). The large use of reserve budgeted for 2012 is for the Pugh Street Garage upgrade.
No further action required.
219
No further action required.
Fiscal Year 2012 Proposeed Annual Budget
Appendix C: Record of Review
16
Is staffing adequate to effectively enforce the 3-unrelated and student housing ordinance? It was noted that In the past a zoning officer was out on the street. How can zoning enforcement occur as it did in the past without having a zoning officer, out of the office, actively enforcing ordinances like you did before? Other Council members expressed the opinion that there was more zoning enforcement and more enforcement in general, now, when compared to the past.
State College Borough
11/21
Planning & Zoning
127131
The Zoning Officer has not generally performed field investigations since 1996. Beginning in the spring of 2006, staff was reorganized to increase enforcement, including field investigation. The Borough has consolidated enforcement activities into one entity to better utilize staff more effectively. By combining field investigations for zoning with other enforcement staff responsibilities, the Borough has been able to expand the staff available for this work. This was accomplished in 2006 when the enforcement staff was increased and reassigned to the Health department. Currently, the enforcement staff consists of 3.5 full time equivalent employees and is in the field every day of the year except holidays. There is also an enforcement staff employee on call 365 days of the year. The challenge involved in zoning enforcement lies more in identification of properties with the occupancy limits or other violations. If the Planning and Community Development Department added enforcement staff, there would be significant periods of time when the Department has significantly more staff than enforcement work available.
220
No further action required.
Fiscal Year 2012 Proposeed Annual Budget
Appendix C: Record of Review 17
Mr. Daubert questioned the Strategic Objective on page 128 related to the State College Land Area Plan. He noted that not all on Council were supportive of the Land Area Plan and the future land use map. He didn’t want the Borough staff spending time on the Land Use Map and he did not think it should be listed first in the strategic objections section of the Planning budget
11/21
Planning & Zoning
128
18
Why is the Planning & Community Development Department handling parking optimization rather than the Parking Department?
11/21
Planning & Zoning
129
19
The apparent lack of a budget for consultants under Planning and Zoning was questioned.
11/21
Planning & Zoning
131
State College Borough
The State College Land Area Plan is part of the Centre Region comprehensive planning process. Since the Centre Region Planning Agency will be preparing the Comprehensive Plan in 2012 this issue must be addressed by the Borough. The order that strategic objectives are listed is not an indication of the priority given each objective. However, to avoid confusion, the State College Land Area Plan strategic objective will be relocated to the bottom of the list contained on pages 128129. Providing adequate parking is a zoning priority. Planning staff project where shortages of available parking may occur and make planning decisions to provide for future parking needs related to zoning, land development and redevelopment. Consultants are under line item 312 professional services. In addition, $7,500 budgeted for the downtown master plant that will involve consultants and that would be under the capital budget. No consultants are proposed under DOEPH. Other revenues are generated for contracts for services.
221
Pages 128 and 129 will be amended to relocate State College Land Area Plan to the bottom of the list.
No further action required.
No further action required.
Fiscal Year 2012 Proposeed Annual Budget
Appendix C: Record of Review
20
Why is more funding allocated to the Public Works Overtime line item?
12/2
Public Works
145
21
Mr. Daubert requested capital projects under $25,000 be listed individually somewhere in the budget document.
12/2
Public Works
146
22
Confusion was expressed about the meaning of “Add (Use) Reserve.”
12/2
Bellaire Court
162
This question was raised because Public works overtime was approximately 50,000 less than budgeted for 2011. The Public Work budget for overtime is based on the average amount of overtime used by the public works staff rather than the previous year’s amount. The amount of overtime used each year depends on items we cannot predict such as what kind of winter we will experience and the number and size of community events. The budgeted increase is only 5%. The final budget document will list the capital projects under the Details on Appropriation section.
The use of this phrase is a generally accepted accounting principle. The Borough has been using this standard language as far back as our records indicate. The Bellaire Court fund is currently not self-supporting and has not been for the past few years. The long-term financial sustainability of Bellaire Court will need to be addressed in 2012. In the case of Bellaire Court, the use of Add (Use) Reserve is misleading since the fund is actually borrowing from other funds. In all self-supporting Other Funds the Add (Use) Reserve indicates the use of available fund balance.
State College Borough
222
No further action required.
The four capital projects will be listed under “Details in Appropriations” on page 144. 12/9 update – Capital project listing is attached. The budget text on page 162 will be amended to reflect the interfund loan as opposed to the use of reserves to balance the Bellaire Court Budget. 12/9 update – The line-item budget on page 162 will reflect an interfund loan from the General Fund to the Bellaire Court. An offsetting entry will also be included in the General Fund.
Fiscal Year 2012 Proposeed Annual Budget
Appendix C: Record of Review 23
24
25
Ms. Lawrence noted that the provision of affordable housing is a very worthy cause, but she has been worried about the Borough providing this charity. She believes that Bellaire Court takes away administrative time, union labor, and cuts into everyday other work for a lot of people. She noted that Planning and Community Development and Public Works staff time is very valuable. She expressed concerned that for the past several years the budget has been in the red. She expressed an opinion that professional management, where Bellaire Court is run by a business, by a team that runs other similar properties, would possibly be more efficient. She also noted that the building should be inspected to determine if improvements will be required in the near future. Mr. Rosenberger asked if the Borough also manages Addison Court and how many units are in Bellaire Court. He also commented that the Borough should have this property managed by a management company. Other Council members expressed the opinion that the Borough should continue to own and manage Bellaire Court. Where is the 12,646 deficit coming from? Can CDBG be applied to Bellaire Court?
State College Borough
12/2
Bellaire Court
162
This is a mission question that we should address in 2012. There are not property management groups that would like to manage this low of rent property. This isn't only to provide low-income housing, this is to provide extremely low-income housing to those who have no place else to go. It will take time to plan and transition this out, so we will need to provide a 2012 budget for Bellaire, at least.
This is a mission question that will be addressed in 2012.
12/2
Bellaire Court
162
Addison is managed by a private entity. The rents are also substantially higher at Addison Court, which defeats the mission of Bellaire Court. Also, the response to the comment above would apply here.
No further action required.
12/2
Bellaire Court
162
HOME funding may be used to pay some costs at Bellaire Court, but CDBG funding is not applicable.
No further action required.
223
Fiscal Year 2012 Proposeed Annual Budget
Appendix C: Record of Review
26
Why does the DSCID assessment apply on Borough parking garages? Does the Assessment apply to all garages and what services does the Borough receive in return for the assessment? Does DSCID assess all other non-profits also?
11/21
Parking
166
27
What is the PW labor services bill for $175,000?
11/21
Parking
166
28
How much does the Borough subsidize for the parking of merchants?
11/21
Parking
166
State College Borough
The Borough-owned parcels within the NID are No further action required. parking facilities. Since these parcels are taxexempt, they are not subject to the NID assessment; however, the Borough has voluntarily agreed to pay an annual "in-lieu of assessment fee" for each of the revenuegenerating parking facilities to provide further financial support for the DID (above and beyond the $75,000 annual contribution). The funding provides for the Clean team but not for the janitorial services within the garages themselves. Charges represent custodial and maintenance No further action required. work provided to the Parking Fund by Public Works facilities maintenance employees. The Parking Fund is billed a fixed hourly rate for direct labor hours to maintain all of the offstreet parking facilities. The Borough sells validation to the SCDID for No further action required. $0.50 at about 10,000 to 12,000 validations/year. The 2nd part, which is much larger, is the funding the DSCID contributes for the holiday parking program which provides for free parking at the garages and at parking meters during the holiday season.
224
Fiscal Year 2012 Proposeed Annual Budget
Appendix C: Record of Review 29
Is the Borough selling out of compost?
12/5
Compost Operations
167
30
What does the $35,000 of Patton Township Labor/Equipment represent?
12/5
Compost Operations
169
31
Where are we on the goal to divert organic waste from the municipal solid waste stream?
12/5
Refuse Collection Fund
174
32
Mr. Daubert noted an error in the line item budget: The header and beginning balance were not shown. The “Ending Fund Balance” was unclear.
12/5
Refuse Collection Fund
176
State College Borough
The Borough sells out of compost every year. The compost is sold to anyone in bulk. Hawbaker buys the Borough’s compost and resell it to customers. This arrangement is part of an agreement between the Borough and Hawbaker and allowed the compost sales to be available more than the part time operation run previously by the Borough. The Borough has raised rates steadily over the years. The Public Works Department takes a look at what the market bears in terms of compost, and then prices compost at a rate that does not unfairly compete against the private sector. Prices were raised in 2011 (30% increase). Patton Township does in-kind services for us in-lieu of leaf collection services. This is a bookkeeping/tracking of the time and material the Public Works Department receives from the surrounding townships. The Borough is very close to achieving its goal (less than 35% of refuse landfilled) and anticipates meeting that goal through the expansion of the food waste pilot program. The Ending Fund Balance for the Refuse Collection Fund is specifically designated to the reserve for vehicle replacement.
225
The cost of compost will be reviewed in 2012. No further action required.
No further action required.
No further action required.
“Ending Fund Balance” will be placed in parenthesis under “Designated Reserve” Headers and “Beginning Fund Balance” will be added to final budget document.
Fiscal Year 2012 Proposeed Annual Budget
Appendix C: Record of Review
33
What happened with the Act 902 Grant this year?
12/5
Refuse Collection Fund
176
34
Concern was raised about RDA’s views on demolition and the condemning of properties. Does the RDA mission overlap that of DSCID?
12/2
RDA
178
35
What does ”adequate places of employment” mean? And, isn't this mission statement that same as what the DSCID's purpose is?
12/2
RDA
178
36
Council would like a better explanation of what the THF-Kemmerer Road Debt line-item means?
12/2
RDA
179
37
Why are there employee development costs, when there are no employee costs/employees?
State College Borough
12/2
RDA
180
The grant round was never opened by the State in 2011. The Public Works Department anticipates an announcement of the grant for 2012 sometime in January. This budget anticipates grant funding for the purchase of automated collection vehicles. The RDA was intended to be a conduit to achieve some of the redevelopment goals of the community. Council and the Planning Commission must be involved in the approval of any redevelopment project undertaken by the RDA. The RDA has a much broader scope in terms of the entire Borough, where the DSCID is confined to the downtown. RDA can also be involved in inter-municipal projects as well. There is some overlap. The mission statement is a direct reflection of what the State says RDAs are allowed to address. The Redevelopment Authority is tasked with encouraging developers to pursue projects that increase the number and quality of employment opportunities within the Borough. The Debt Service is provided by the program income generated by the CDBG program loan for Addison Court.
If employee training is necessary for an RDArelated activity, the Borough funds the employee development through this fund.
226
No further action required.
No further action required.
No further action required.
Clarification will be made in text. 12/9 update – A line-item name-change in the budget on page 180 will clarify. No further action required.
Fiscal Year 2012 Proposeed Annual Budget
Appendix C: Record of Review 38
Why is the Y-E estimate for the Administration and Planning line-item approximately 85,600 but budgeted for approximately 100,600 in 2012?
12/2
CDBG
184
39
Mayor Goreham mentioned that HUD has raised question with the Borough regarding the timeliness of CDBG expenditures.
12/2
CDBG
N/A
40
Why are Public Works Administration Employee costs increasing in 2012? It doesn’t make sense in Fleet Services.
12/5
Fleet Services
187
41
Why is the “Indirect Costs” line-item almost 60% of the Fleet Services budget.
12/5
Fleet Services
187
The allocation of personnel costs is going down from 110,000 to 100,000. The 85,000 reflects a staff vacancy during a substantial portion of 2011, which the Planning and Community Development Department did not fill because the Department did not know the level of funding for CDBG and HOME in the 2012 Federal budget. The Department has projected allocating the full amount based on what is known about the CDBG fund projections. Staff reported that the timeliness issue resulted from contract delays and first time homebuyer closings that occurred the first week after the end of the fiscal year. The timeliness issue has been resolved. Based on the cost allocation plan, approximately 1% of Public Works Administration labor cost is paid for out of the Fleet Services Fund to reimburse the General Fund for work provided by Public Works Administration staff. The increase that you see in the Budget is based upon the actual labor distribution prepared by Public Works and is a reflection of the increase in the amount of time and effort Public Works Administration staff expect to spend in this program. Indirect Costs includes the use of the building on a per square foot basis for a three bay garage and the fueling station and its maintenance among a number of other items.
No further action required.
No further action is required.
No further action required. Costs will be explained in text on the cost-allocation plan. 12/9 update – Details on Appropriations text for lineitem (135-190) Personnel Expenses will be modified to explain the increase in administration. See attached. Clarification will be made in the “Details on Appropriations” section on page 187. 12/9 update – See attached.
State College Borough
227
Fiscal Year 2012 Proposeed Annual Budget
Appendix C: Record of Review
42
Street cleaning is not in the 2012 budget? Is the Borough still spending approximately $10,000 on Street Cleaning?
43
A question was raised related to the coincidence that the Beginning Fund Balance and the Ending Fund Balance are exactly the same?
44
45
12/5
190
Highway Aid Fund
190
Where in the Budget are the options for 11/21 increased expenditures (police, parttime public works, etc.)?
N/A
N/A
Mr. Daubert asked why the Administration organizational chart on page 89 did not show the entire borough organization.
Admin.
89
State College Borough
12/5
Highway Aid Fund
12/9
Street Cleaning maintenance labor is in the general fund. Any repair to equipment is now listed in Equipment Repair/Maintenance lineitem.
This is a zero-based budget. We anticipate spending every penny. This is intergovernmental revenue that comes from the state. Any additional revenue goes to vehicle maintenance and depreciation. Personnel increased in areas of IT services and county tax collection which are paid by the Regional IT program and the collection of taxes. Much of the personnel changes are a result of shifting and moving programs rather than cuts. A decrease in funding was proposed for the part-time public works employee lineitem; it would be up to the Public Works Director to decide how that decrease would manifest in actual staffing numbers. Police funding was kept at the number of officers budgeted for 2011 prior to Council’s decision to provide a one-time expenditure to increase personnel to the authorized strength as approved in the final 2012 budget. In the Manager’s Budget Summary there is an organizational chart on page 8, which shows a simplified organizational chart of the whole organization. The organizational charts within the General Fund are designed to reflect positions paid for by those particular departmental funds.
228
Clarification will be made in the “Details on Appropriations” section. On page 190. 12/9 update – See attached. No further action required.
No further action required.
No further action required.
Fiscal Year 2012 Proposeed Annual Budget
Appendix C: Record of Review 46
47
Mr. Daubert did not believe that the narrative about Borough Council correctly reflected all of the Council members that will be sworn in on January 3. Mr. Daubert asked for greater clarification on the increase in expenditures for Neighborhood Services (17,000 to 51,000). Mr. Daubert also asked if the National Citizen’s Survey was worth the cost at 21,000?
12/9
Admin.
90
The text was written to show that Theresa Lafer and Silvi Lawrence’s seats on Council would be replaced by newly elected members, Catherine Dauler and Sarah Klinetob.
12/9
Admin.
97
The programs under Neighborhood Services are expanding this year to include the Good Neighbor Program as well as other programs to improve town & gown relations that will be developed in 2012. Potential grants and partnerships with Penn State and other community organizations may substantially off-set these costs. As for the National Citizen’s Survey, we are pursuing alternatives to the National Citizen’s Survey for performance measurement.
48
Mr. Daubert would like clarification on the increase in employee development for Administration. Ms. Lawrence shared Mr. Daubert’s concerns about the significant difference in staffing from 2011 to 2012, noting that 60,000 is a sizeable difference.
State College Borough
12/9
Admin.
97
The administration budget has been reorganized to include personnel costs that were previously allocated to other departmental budgets, among the personnel costs shifted to Administration are Grants and Communications and the AmeriCorps member for Community Outreach. As a result of this reorganization increases in employee development have also occurred. The lineitem includes an automobile allowance, training for new programs, professional development and membership fees.
229
Clarification will be made in text. The text, “As the newly elected Council takes office in January 2012,” will be removed. Text will be added to the details on appropriations line-item 349 to better state the proposed programs: “Included in the appropriation are costs previously included in the planning department, including the National Citizen’s Survey, LION, and other programs as more fully described in the strategic objective for Neighborhood Services on page 91.” No further action required.
Fiscal Year 2012 Proposeed Annual Budget
Appendix C: Record of Review
49
Staffing costs in line-item 130 appear to have decreased? Given that additional staff has been reorganized into administration how is this explained?
12/9
Admin.
97
50
Ms. Lafer asked for clarification regarding conference, membership on committees, and professional development for Council members. Mr. Hahn asked what the feedback from COG and Schlow about the services provided has been in the past year.
12/9
Admin.
97
12/9
Finance
98
Mr. Rosenberger asked how much we expect to collect for Earned Income Tax throughout the County. Mr. Daubert asked what percentage of the $96,000 transferred into the Earned Income Tax Fund is for Borough collection.
12/9
Tax Collection
102
12/9
Tax Collection
106
51
52
53
State College Borough
Staffing costs for the new staff members in Administration falls under the line-item “160 Intern/Professional Internship.” The total personnel costs increase in 2011 by 8.3% due to the reorganization of staff and increase in costs for employee benefits. Professional development for elected officials falls under the line-item “461 Municipal Memberships.”
No further action required.
Feedback from our regional partners has been stead and positive. COG is playing an active role in the Enterprise Resource Planning (ERP) process. The Finance Department has been keeping COG informed about the schedule and plans for the ERP. COG now has a finance person who is working closely with the Borough on the ERP implementation process. Our best estimate is 35 million. This estimate will continue to be refined.
No further action required.
That is a collection rate of 2.4%. At the end of the Year when we finalize Year-End we will reconcile true costs. If the number comes in lower, that figure will decrease. The Tax Collection Department will charge a higher rate Local Service Tax in order to pay for any costs in setting up the Earned Income Tax collection in other municipalities. If the municipalities can give us data in a reasonable form, we will not charge a transition cost; however if we have to do significant work, they will be charged a transition fee.
No further action required.
230
No further action required.
No further action required.
Fiscal Year 2012 Proposeed Annual Budget
Appendix C: Record of Review 54
Will there be greater specification within the Department? Are there any plans to increase special fees?
12/9
Tax Collection
106
55
Do you feel ready for the ERP? What is the timeline?
12/9
Information Technology
108
56
Mr. Morris asked if the price increase in internet access was due to a price increase or the purchase of better service. Ferguson Township and COG had indicated some concern about the amount of time and services they were getting from the Borough. Have you done anything to address their concerns?
12/9
Information Technology
110
12/9
Information Technology
Why isn’t the Discovery Space expenditure in Miscellaneous?
12/9
Misc.
57
58
State College Borough
155
We have a different fee structure for LST collection allowing for special fees, however, our contract with the other municipalities for Earned Income Tax collection does not include any special fees. As for specialization of Staff, more time will be allotted to delinquencies. The ERP timeline is shown on page 94. Staff expects the project to take place within that timeline. The price increase is actually due to both a price increase and improvements in service, such as increased bandwidth to the entire Regional Technology Coalition. The Chief Technology Officer met with the Regional Technology Coalition members to address their concerns. They have several project initiatives they would like to pursue. A project management staff position was added to provide leadership and assist with new IT projects. Some of the other partners have expressed interest in purchasing more services from the Borough, which is reflected in the Details of Receipts line-items 361-400 and 500. It was first termed an operating grant in the Capital Improvement Plan and then later changed the wording to be a capital grant. A review of the minutes did show that Council agreed to a one-time expenditure of $50,000 and to revisit the topic next year. It is currently listed in the Capital Improvement Plan as a one-time expenditure.
231
No further action required.
No further action required.
No further action required.
No further action required. See strategic objectives for more information.
A copy of the minutes is attached. No further action required
Fiscal Year 2012 Proposeed Annual Budget
Appendix C: Record of Review
59
Council expressed a need for funding to address Landlord/Tenant issues. Council expressed a need for programs to address rental housing issues.
12/9
Misc.
155
60
Council discussed the specific allocation of the Borough appropriation for First Night. Specifically the contribution for ice sculptures.
12/9
Misc.
155
State College Borough
$2,500 had been budgeted to match the costs of UPUA Legal to provide mediation services to any resident of the Borough, student or non-student. UPUA Legal did not extend the program due to lack of clients, which is why no funding was expended this year for that lineitem. Penn State now has legal staff on payroll to address these issues for Penn State students only. The appropriations for First Night are not earmarked for Ice Sculptures. First Night staff attributed the ice sculptures to the Borough in their program.
232
Council can discuss the development a new program to address landlord/tenant issues or other possible partnerships to extend landlord/tenant legal options to non-student in 2012. Borough staff will discuss with First Night staff how the Ice Sculpture program can be rebranded to remove the support of the Borough from this particular program.
Fiscal Year 2012 Proposeed Annual Budget