HomeMy WebLinkAbout08. Review and discuss Budget Calendar and General Manager memo to staff 80
Central Contra Costa Sanitary District
February 21, 2017
TO: FINANCF COMMITTEE
VIA: PHILIP LEI E , DIRECTOR OF FINANCE A D ADMINISTRATION
THEA VASSALLO, FINANCE MANAGER
FROM: ROGER S., BAILEY, GENERAL MANAGE
SUBJECT- COMM E N CEM E NT OF F1 SCAL YEA R 20 17-18 BU DG ET P ROC ESS
Central San is required to adopt a budget prior to the commencement of each fiscal
year. In order to provide adequate internal and Board review of the proposed budget,
development commences several months ahead of the start of the fiscal year. The
internal process commences this month, as shown in the Budget Calendar, which is
enclosed with the General Manager guidance memorandum to District staff
(Attachment).
This letter establishes the key budgeting parameters and goals. Detailed instructions for
those involved in the budget process are established in the "Budgeteer Manual.53 The
budget will be established to be consistent with the tentative W 1i
not to exceed" rate
adjustment that was reviewed, for publication by the Board on February 16, 2017.
RSB.:cg
Attachment
https Wee nt rals an,s ha re po i nt cum/201 7 Budget C ol I a ba rati o n/S h a red Doc urn e n ts/2 017-18 Budget/ -21 Meme to Fi na n c e
Comm[ttee.docx
Central Contra Costa Sanitary District
February 8, 2017
TO: DISTRICT STAFF
VIA: PHILIP LEIBER, DIRECTOR OF FINANCEAND ADMINISTRATION
THEA VAS SALL O, FINANCE MANAGER
FROM- ROGER S. BAILEY, GENERAL MANAGER
SUBJECT: COMMENCEMENT OF FISCAL YEAR 2017-18 BUDGET PROCESS
As we work through the development of the Fiscal Year 2017-18 budget, we have
several beneficial factors that will guide and constrair our budget proposal:
Early Board guidance as to the maximum rate adjustment to be implemented for FY
2017-18 (through a Proposition 218 notice approved for publication by the Board on
February 16)
Several presentations on and Board uncle rstandire g of the outlines of the
Com prefer sive Wastewater Master Plan, especially for the early years in the
forecast
The FY 2016-17 through FY 2017-18 Strategic Plan that outlines our key goals,
objectives and metrics
The Staffing Plan that justifies the workforce size and composition necessary to
achieve our mission and goals.
Based on the above, the budget proposal we develop should do the following.
1. Recognize that cost matters and we owe it to our customers to be fiscally prudent.
2. Ire th e aggregate, fit within the parameters of the f inancial plan that was presented to
the Board and was the basis for the Proposition 218 notice. That proposal provided
for a rate increase of 7% for the next two years, which is consistent with the
follow4ing-
a. A flat overall budget, except for adjustments associated with MOUs and
inflationary in re ases (0 e ration s & M ainten a nce (0&M) budget increases f ro m
% P
$89.8M to a maximum of $92.5M);
b. Flat overall staffing level from FY 2016-17 (290 total FTEs), except for a few
min.or adjustments that are to be addressed by Human Resources. Salary and
benefit costs should reflect our best estimate as to when vacant positions will be
filled; and
h tt ps i/centralsa n.s hear epol n t.co rn/2 017 Budget C ol labo ra fi a n/S hared Docum e n is/2017-18 Budge M Gu i dan ce L efte r-
Commencement of Budget 2017-18 Process-dou
c. Overall Capital Improvement Plan (CIP) that is consistent with the level included
in the financial plan of $40.4M.
3. Allow for the accomplishment of the established FY 2017-18 goals as specified in
the tr t io Plan. As you review your progress on these goals, discuss with the
Executive Team any significant course corrections that may be needed to meet
these goals in terms of resources or approach,
4. As directed by the Board, show and track the detai Is of the f ul I costs and revenues
associated with the Recycled Water Program.
As in past years, we will have several passes to develop, revievv and refine the budget
in the corn in months. The budget system will open on February 14, and the final period
for bud-get changes is schedu led f o r April 3. The fu 11 BU dget Calendar is attached.
The format of the budget proposal will remain largely as it was in the priory r. Staff
has developed some automated templates that will make the compilation of the figures
an d the bud et book more efficient th an I ast year.
I am looking forward to your contributions to this collaborative effort to specify the
resources we reed to fulfill our importan,t responsibilities.
RSB.-cg
Attachment
https:�/centralsan-sharepoint-com/2017 Budget Collaboration/Shared DocumentsQC-1 7-18 Budget/GM Guidance Letter -
Commencement of Budget 2017-18 Prccess,deck
CENTRAL CONTRA COSTA SANITARY* DISTRICT MASTER BUDGET
SCHEDULE
SHADING.: Yellow= Board Meetings; Orange Prop 218 related
DATE SSC RATE SETTING AND O&M,CAPITAL,SELF-INS, FEES,ASSESSMENTS,
AND DEBT SERVICE BUDGETS RATES&CHARGES
F-ebruafy 14 Budget Kick-Off Meeting- Pass One Opens
February 16 Vol e a n C onte nts of R ro p 218 and i syuan e
NOTICE IN ADVANCE
March
March 2 Final Report to Board
March 6 Drop Dead date—Mai,'Prop 2 18 mailers to our Publish N ew bates(19 u I e Mi ni m Lim of 50 days
.rate payers before they become effective)
Week of March Pass One Closes: G M/Di rs-Mg rs Meetings-
13th
March 20 Pass Tio�o Opens
March 24 Pass Two Closes
Week of March GM/Dirs-Mgrs Meetings
271h
March 28 Final Pass Opens
Ap 61
ApM 3 Final Pass Closes
Apdl 6 Self-Insurance Budget—Board Presentatlon(So
r7umbe-rs ca n be J'n ciude d 0 0&M Budge t)
Ap6120 Public Hearing to set SSC and Re W rates
MaV 4 Budget Document Distributed to the Board Set PublIc Hearing for Cap Fees, Developer
Rates&Charges
May 18 District Budget Presentation
May 23 Finance Corrmittee Review
Board Approval and Adoption for O&M,Capital, Public Hearing for Cap Fees, Developer Rates&
Self-Ins..and Debt Service Budgets Charges
Set Pub.111c Hearing for Delinquent Charges-,
Jime 1 E Set Public Hearing to Collect SSC on Tax Rolls collect CAD/AVAD,Cap Use.and Delinquent
Charges on tax rc)I I
Jul1 SSC Rate takes effect N ew Rates in Effect
Public Hearing for Delinquent Charges,collect
July 2C Public Hearing to Collect SSC on Tax Rolls CAD/AVAB.Cap Use,and Delinquent Charges
WEI on tax roll
Deadline to Submit Information to Collect SSC Deadline Submit Information for Delinquent
Augusl 10 on Tax Rolls Charges,collect AWAVAD,Cap Use, nrid
.1 Delinquent Charges an tax roll
https://,centralsan.sharepoint.com/2017 Budget Collaboration/Shared Documents/2017-18 Budget/Budget Calendar