2005 Budget Presentation (1.mb powerpoint)

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  • Rita’s Bio- Joined the City in 1999 as the Director of Finance and Budget. Responsible for all financial and treasury services, budgeting and accounting, utility customer services and information systems for the City. Previously with Puget Sound Energy Corporation for 21 years. Served as Manager of District operations, Manager of Corporate Budgets, and Manager of Information Systems Projects. Bachelor of Science Degree in accounting from CWU. Certified Public Accountant (CPA)
  • 3 diverse divisions Finance (Accounting, Budget and Treasury) Information Systems Utility Customer Services Numerous diverse responsibilities within divisions
  • City Service Charge $4.5 million = 2005 Budget $2.4 Million: Information Systems 1.1 Million: Finance .9 Million: Utility Services 100% of these costs are included in the “base” for City service charges Approximately 32% of Finance and Information Systems gets allocated to the non-governmental (I.e. to non-tax supported funds all other funds 100% of Utility Service Costs are charged to Utilities – excluded from Contingency Budget Reduction Plan Vast majority of anything that occurs in the City will affect at least one of these 3 divisions.
  • Like any business, the City must maintain a Finance Department – money needs to flow in and out within a system of internal controls. Required by State Auditors Office to have an annual audit to ensure proper handling and safe keeping of public funds & assets. Contract compliance – last “look” at documentation prior to payment Finance is responsible for financial contract compliance Bond rating – have attained a good credit rating and strong fiscal management, which saves taxpayers money.
  • IRS regulations can result in both monetary and criminal liabilities related to tax exempt bonds and payment of payroll taxes Securities and Exchange Commission rules related to tax exempt debt can also result in criminal and monetary penalties, as well as make the capital markets inaccessible to the City Audit “Findings” could result in loss of State and Federal Grants and the possibility of having to repay any misappropriated grant dollars Exposure to lawsuits if financial terms of contracts are not managed properly (e.g.: construction contracts; bargaining group contracts) Retainage Credibility Enron Orange County Tax payers 3 rd parties
  • Cindy’s Bio: Joined the City in 1990 as an accountant Promoted to Financial Services Manager in 1998 Responsibilities include: City’s Accounting systems and Financial Statement Preparation. Work closely with the City Manager and Finance Director to prepare the City’s Budget. Previous experience includes: Accounting Manager for two local agricultural businesses. Senior Auditor for an international accounting firm. BS degree in Accounting from the University of Arkansas. Certified Public Accountant I.C. – systems of processing information with proper safeguards
  • Manager, Treasury Services Officer, all three Finance Department Accountants have Bachelors Degrees in Accounting and have passed the CPA exam. Payroll Officer – Bachelor’s Degree in Political Science and Law & Justice. Descriptions of Job Duties for jobs not having separate page: Accountants Accounting of all City Revenue, Expenditure and Receipts – preparing and posting journal entries. Budget support Financial Statements Financial Analysis Special Projects Administrative Assistant Paid for by Finance / Information Systems / Utility Services Budget Preparation/Word Processing Records Retention Fixed Assets Meeting scheduling and logistics All other as assigned
  • Underpinning of everything we do to ensure proper use of taxpayer’s fund They can be taken for granted, but we need to be vigilant to keep testing the controls to make sure everything is working
  • Divisional process: Requisition/order – originates in divisions Set up PO after electronic approvals Receive merchandise or approve service – this releases purchase order to be paid Accounts Payable process: Invoices rec’d from dept/division or by mail in AP Invoice entered by AP to match PO Invoices are each audited and keyed Approximately 2500 to 3000 invoices processed monthly Over 30 depts/divisions divided by three staff Staff deals directly with dept buyers/staff to resolve, troubleshoot, etc. various invoice, PO problems Balancing reports run Checks printed Checks matched against invoices keyed Mailed
  • As in Accounts Payable, divisions start the process to properly pay employees Payment to 31 different divisions 23 timekeepers responsible for collecting and submitting time tickets and time sheets for time documentation Timekeepers: Need to know their departments policies Must be aware of the contract that the employees are covered by Are responsible for proper signature on Personnel Action forms, time tickets and timesheets Are responsible for verifying leave balances, then submitting time quickly and accurately Payroll turn around time CAN be as little as 2 days (10 days more of a business “norm”) 24 hour operations – Fire, Police, Water, Wastewater increase cut off turn around time Overtime in Finance and Information Systems – 4 th of July, New Year’s, Labor Day – staff does not get to enjoy these holidays People issue – CBRP includes proposal extending pay date from the 6 th . One of the first items to be implemented. Pay dates are a sensitive issue to the workforce – it would be a process. Track and implement changes in underlying rates – contract negotiations, IRS, retirement, etc. Timely filing of Federal and State forms Interface with employees, timekeepers, and external agencies to resolve questions/issues
  • All revenues collected throughout the City are funneled through the Treasury, where they are prepared for daily deposit and recorded in the General Ledger Tim will talk more about cash handling later in the presentation. We have customers paying their bills at the window or by mail directly to the Treasury We also gather deposits from other City operations – balance them to the transmittal and summarize all city activity into one Citywide daily deposit
  • 84 boxes/binders for Utility Services (After destruction of 22 tons of records in the last 2 years) Payroll is basically a permanent record and is often accessed to answer State Department of Retirement questions. Public disclosure requests (5 day response requirement) Data need to be carefully managed to ensure it is available and indexed for ease of access
  • Completeness of accounting records: Example: Accounts Payable, Payroll and revenue transactions are properly recorded in the General Ledger General Ledger/Budget maintained more closely to a cash basis of accounting. Financial Statements are on full accrual, so reconciliation's are needed to convert to full accrual statements. Example: Debt issuance – bond proceeds are “revenue” in (cash) budget because they generate cash to spend, but proper accounting is to increase liability. Nearly 2 decades of clean audit opinions – We had some repeated reporting issues with the Federal HUD programs that resulted in an audit finding, reportable weakness in I.C. primarily because Finance did not have resources to resolve them. Council agreed to add one Accountant to be funded by the grant. We take reporting and audit issues seriously
  • Current projects funded partially with Grants: Washington Avenue Transit CDBG Firefighting equipment (FEMA) Railroad grade separation Water plant improvements Capitol Theatre improvements Kiwanis Park ball fields Time consuming Monthly billing requests Assemble supporting documentation Quarterly and annual reports for each grant Additional scrutiny during the audit Teacher at a Grant management class said if you don’t have time or expertise to follow all the rules, you might as well give the money back.
  • Budget calendar set by State law – RCW 35A.33 October 31 st : deadline to provide Council with a “forecast” of next year’s budget December 31 st : deadline for Council approval of budget for following calendar year Budget Efforts Year round Most intense about 5 months – from August through December August/September Department Review meetings – many at night Quarterly reports to Council regarding revenue and expenditure status Monitor & Modify: Monthly Review of major revenue sources At least quarterly review of overall revenue and expenditures
  • Tim Bio – Joined the City in 1990 as an accountant Appointed City Treasury Services Officer in 2001; having done Treasury operations for 10 years. Came from a national public accounting firm where his primary duties were as a senior auditor. BS in accounting from CWU in 1986, studied Economics at University of California, Berkeley and the University of Nevada from 1974-1977 Current Officer of Washington Finance Officers Association (WFOA) Past member of Washington State Local Government Investment Pool Advisory Committee, currently serving on the Washington State Auditor’s Local Government Advisory Committee. Served two different State Treasurers on select issue committees. Certified Public Accountant
  • 1.5 Cashier loss has led to problems with: Coverage – insufficient Must get help from other areas at times – or close window Segregation of duties
  • Refinance of Bonds / Lines of Credit 15.6 million (low rates) $5 million line of credit 1994 Police Station, Legal Center - $4.155 million 1995 Fire Station 4, Convention Center - $6.475 million New Bonds: Public Facilities District (Convention Center Bonds) $6.735 million HUD 108 Community Development Loan $4 million – revolving loan fund Sundome Bonds – O coupon $1.43 million – required interlocal agreement Wastewater Revenue Bonds $17.575 million Irrigation System Revenue bonds $5.215 million Various times - 4 Capital Lease financings using Master Agreement $965,000 Master lease agreement drafted in 2002 to use with line of credit to assist with small financings – saves having to deal with numerous small financing companies on Capital leases
  • Investment policy approved by Council Investments restricted to: Treasuries and agencies 5 years & shorter Banker’s acceptances & CD’s High grade commercial paper Fixed income portfolio currently about $55 million including Bond Funds Interest earnings on bond proceeds must be kept below the Bond issue cost or refund difference to IRS ____________________________________________ Only if asked: RCW 35.39.032 suggests must be done by City official with power of ordinance.
  • Fraud detection/prevention requires daily review and monitoring
  • Insurance Policy Administration Property Liability Travelers Insurance Police/Fire Pension Board Employee Insurance Board Medical Dental Vision Support to all Departments / Divisions Citywide Support to Affiliated Organizations Public Facilities District (PFD) Convention Center Visitor Bureau Capitol Theatre Administrative and Budget Responsibilities for Miscellaneous Items District Court Costs Cemetery Trust LID Guarantees
  • Legislative Issues *Monitor, analyze and report to Council as needed *Monitor State Legislative Session activities & participate when appropriate *____ items currently being monitored in 2005 session Staff Support to Council *Gambling *Graffiti *Municipal Court Study *Formation of Public Facilities District (PFD) Financial Analysis of External Proposals *Client Logic *HUD 108 Loans *Big League Dreams *Farmer’s Market *3 hour parking downtown Financial Analysis and/or Implementation of Internal City Proposals *Rebuild Irrigation system vs. expanding domestic water system *Monthly vs. bi-monthly billing of Utilities *Formation of Public Facilities District Public Education *2003 Firemen’s Benefits Initiative *I-695 MVET; I-747 Property Tax *Various presentation to Community Groups Implementation of new/modified Regulations *GASB 34
  • CBRP / Implemented – see BST spreadsheet In the first round of cuts for MVET in 2000, all of these Outside Agencies were reduced by 1/3 The Salvation Army program was eliminated in 2005
  • Banking services Positive pay ACH contract Switch from warrants to checks Electronic payment options Corporate policies Credit card Travel Exp. reports
  • The mission is pursued through partnerships with and among the City’s Business Units and other governmental organizations within the region Rick’s Bio – Masters Degree in Business Administration - UPS – Management Science Manager of two Wholesale Carpet Companies Began computer career in 1972 Programmer, Systems Analyst, Business Analyst Started with the City in 1979 as a Programmer Interim Manager in 1981 Manager in 1983
  • 3 Service Units Archaic Titles from the early 70’s Information Services: Information and technology Service Publications and Graphic Service Document Services
  • Staff: Qualifications: Three Masters Degrees – Physiology, EE, & Business Seven Bachelor Degree – Business, Management Science, Accounting, Sociology, Graphic Design Variety of two year degrees and technology certifications Experience: 2 over 20 years 5 over 10 years 5 over 5 years 8 < 5 Years
  • Significant growth – however, as percentage of Budget and work force is even Difficult to compare with other entities – 5% to 8% of General Government Yakima is centralized However, work load demands have increased at a significantly faster rate than house staff and budget; which is evident on the next slide
  • Resource growth - minimal in relation to inflation & City growth   Scope, quantity, and critical nature of services have grown tremendously   Expand on security - 1985 Physical - keep door locked Internal - accuracy External - none Data - backup 300 mega bytes   2005 Physical - Majority of assets are distributed Internal - damage & abuse / decentralized External - Hacking, Viruses, Spam - statistics One month >250,000 Security events 4,094 virus & 159 megabytes virus attacks 89,578 messages, 40,703 were quarantined Data - Non-volatile backups of all data - one application has 10 terabytes Redundant files of critical applications Nightly backups of most applications & PC files Archived backups of financial
  • Not exhaustive but represents some of the breadth of applications Applications are no longer single programs
  • One Year: 25,495 work orders Tracking work orders and maintenance on 75,508 pieces of equipment 13,760 purchase orders Critical to operation of City
  • Regional System 911 is County wide Dispatch is Yakima & Union Gap police & fire All upper valley fire districts All ambulances Fire District 5 - lower valley uses same system & are linked   Police Records - Yakima & Union Gap   Geofile - County-wide   Patrol Car Video - first in nation for digital   Probation Management - currently under consideration for regional   Fire Records is joint project with six largest fire departments in the county - Corinne
  • Mapping system on surface Separate programming and data base system Relates map levels & indexes to data Provides analysis and reporting Award winning - Tom Sellsted Base Map Multiple Layers - Parcels, Streets, Geographical, Turn table AVL - 60 + vehicles Critical Public Safety Efficiency Preventative Customer Service Dispatch Mapping - one of best in nation Vehicles Turn Table Area Replays Straight line Ambulance disagreements  Planning - re-zones, comprehensive planning, notifications annexation analysis Pre-fire - in-vehicle, building plans, fire hydrants, procedures, Special Projects Voter redistricting Traffic Studies Utility inside/outside Stormwater Inventory
  • National average approximately 60 PC’s per Tech – Yakima 120 PC’s per Tech
  • People that work in this area are the same people that staff the help desk
  • Council packets, budget, annual reports news letters, reports Short time lines   Higher Quality, two color, very high volume - stationary, brochures Annual copy count   Document assembly, some graphic arts   Drilling, Folding, Binding, Distribution   Support Equipment, Envelope Stuffing   Billing - 2004 exp less cap = $167,424.23, Revenue $148,199.28, 88.52% Self supporting – kept rates down for over 20 years – volume, efficiencies in technology – 3,569,902   Digital &Network - Congdon/Wal-Mart - 2000 Page doc, 1200 copies, 2.5M Pages 800 ft, $8.40 Mailing, $10,000, $.083 less than $1,000 CD & Web
  • Was word processing Digital World Effective Communications not just info but presentation Information prepared with digital in mind printing part More effective forms
  • RFP for CAD and radio Downlink, fiber loop
  • Sample of the work load over the last 18-24 months
  • 2005 Budget 15.5% reduction from 2004 PC Replacement about six years - software driven Server Replacement - up to 15 years Normally 5 years & Maintenance Cost Trade-off with staff - AIMMS Printer Maintenance Difficult - institutional & system knowledge Tried several years ago - total failure Fire Records, Data Communications, GIS - Operating Depts. 1st Have reduced Programming & Staff support, increased technicians Programmer is on contingency Project & reductions
  • Uncertainty & declining services levels Increases technology acquisition effort Build or Buy decisions Database - 10 Years, 5 vendors *Promises consolidation into super database * Lack of attention *Currently IBM Software - AIMMS - three vendors *Interest & services non-existent - too small *Own source code *Own maintenance - $50,000 Hardware *Prime *DEC - 2 nd largest *Compaq *HP Telecommunications *25 of 30 largest filed for bankruptcy in 2002 *AT&T Wireless purchased by Cingular *AT&T itself proposed purchase by SBC *Wireless service has deteriorated *Customer service is non-existent *Nextel/Sprint *Private networks Technology life-spans are incredibly short *Buggy *Not always better *Product decisions *Instability *Project Completion Breadth of Technology *Climate Control Systems *Security Systems *Cameras *PDAs *Digital Video *Video Conferencing *VOIP *Three wireless *PC’s to Large Servers *GPS Units *Word processing thru Payroll to Computer Aided Dispatch *Large UPS & power supply systems *Everything more complicated that light switch Breadth of Responsibility *Few employees that don’t depend on computer technology *Serious - Payroll *Inconvenience - e-mail or internet *Critical - Dispatch   Heightened Expectations *Direct Sales *Unrealistic Promises
  • Pete Bio – Joined the City in 1992 as an Environmental Analyst, coming from Sears. Served as Regional Operations and Systems Trainer Trained personnel Audited stores Helped implement computerized merchandise tracking system Manages and bills City of Yakima Utility Services Division Acting Manager in 2000 Manager in 2002 B.S. from CWU Wastewater Treatment Plant Operator Level 3 Wastewater Collections Specialist Level 2
  • 100% of Utility Service Division costs are paid for by Utilities (thus, not included in CBRP) Experience: 1 over 30 years 1 over 20 years 4 over 15 years 5 over 5 years
  • Mostly but not exclusively inside City limits Coordinate with Nob Hill Water
  • 60,000 of 72,000 annual calls – questions and complaints
  • Current billing system implemented in 1987 Reasons for increases Growth People have more questions about their bills People have more expectations Irrigation assessment vs. bi-monthly bill
  • 2005 Budget Presentation (1.mb powerpoint)

    1. 1. City of Yakima Finance Department Presentation to the Budget Strategy Team February 25, 2005
    2. 2. Finance <ul><li>Finance Director </li></ul><ul><li>Rita Anson </li></ul>Financial Services Cindy Epperson Treasury Services Officer Tim Jensen Administrative Assistant Kathy Miles Information Services Rick Pettyjohn Utility Services Pete Hobbs
    3. 3. Finance Department <ul><li>Internal Controls </li></ul><ul><li>Accounting </li></ul><ul><li>Budgeting </li></ul><ul><li>Treasury </li></ul><ul><li>Additional Support Services </li></ul><ul><li>Special Projects </li></ul><ul><li>Data Processing </li></ul><ul><li>Publications & Graphics Services </li></ul><ul><li>Copy Center </li></ul><ul><li>Utility Account Services </li></ul><ul><li>Utility Field Services </li></ul>What we do…
    4. 4. Finance Department <ul><li>Percent of General Government – 2005 Budget: </li></ul><ul><ul><li>Financial Services / Treasury $1,131,766 - 2.3% </li></ul></ul><ul><ul><li>Information Systems $2,431,616 - 4.9% </li></ul></ul><ul><ul><li>Utility Services $907,597 - 1.8% </li></ul></ul>
    5. 5. Finance Department <ul><li>Accountability – RCW 43.09.200 </li></ul><ul><ul><li>Public trust </li></ul></ul><ul><ul><li>Fiduciary responsibility </li></ul></ul><ul><ul><li>Regulated by State Auditor </li></ul></ul><ul><li>GASB (Governmental Accounting Standards Board) </li></ul><ul><li>GAAP (Generally Accepted Accounting Principles) </li></ul><ul><li>Eligibility for grants & loans </li></ul><ul><ul><li>Bond ratings </li></ul></ul><ul><ul><li>Federal Guidelines – U.S. Office of Management and Budget Circular A-133 </li></ul></ul><ul><li>Numerous RCW’s & YMC’s </li></ul><ul><li>Best Business Practice </li></ul><ul><ul><li>Efficiency </li></ul></ul><ul><ul><li>Public Safety </li></ul></ul><ul><ul><li>Customer Service </li></ul></ul>Why we do what we do…
    6. 6. What’s at Risk <ul><li>City’s Financial Stability </li></ul><ul><ul><li>Ability to issue debt </li></ul></ul><ul><ul><li>Safeguarding of assets </li></ul></ul><ul><li>Credibility </li></ul><ul><li>Monetary Consequences / Penalties </li></ul><ul><li>Criminal Charges </li></ul><ul><li>Professional Certification </li></ul><ul><li>Customer Service </li></ul><ul><li>Public Safety </li></ul>
    7. 7. Financial Services <ul><li>Internal Controls </li></ul><ul><li>Accounting </li></ul><ul><ul><li>Accounts Payable </li></ul></ul><ul><ul><li>Accounts Receivable </li></ul></ul><ul><ul><li>Payroll </li></ul></ul><ul><ul><li>Revenue Collection </li></ul></ul><ul><ul><li>Records Management </li></ul></ul><ul><ul><li>Financial Analysis & Reporting </li></ul></ul><ul><ul><li>Grant Management </li></ul></ul><ul><li>Budgeting </li></ul><ul><ul><li>Budget Preparation </li></ul></ul><ul><ul><li>Appropriations </li></ul></ul><ul><li>Treasury </li></ul><ul><ul><li>Security of Funds </li></ul></ul><ul><ul><li>Bond Administration </li></ul></ul><ul><ul><li>Investments </li></ul></ul><ul><ul><li>Banking / Cash Management </li></ul></ul><ul><li>Additional Support Services </li></ul><ul><li>Special Projects </li></ul>
    8. 8. Financial Services Staff <ul><li>1 Manager </li></ul><ul><li>1 Treasury Services Officer </li></ul><ul><li>3 Accountants* </li></ul><ul><li>1 Payroll Officer </li></ul><ul><li>1 Financial Services Technician – Payroll </li></ul><ul><li>1 Administrative Assistant </li></ul><ul><li>5 Financial Services Specialists </li></ul><ul><ul><li>3 Accounts Payable </li></ul></ul><ul><ul><li>1 Accounts Receivable </li></ul></ul><ul><ul><li>1 Lead Cashier </li></ul></ul><ul><li>2 Cashiers </li></ul><ul><li>15 Total Staff </li></ul>*4 th Accountant in Community & Economic Development (CED) who is funded by CED/HUD programs
    9. 9. Internal Controls <ul><li>Internal Control systems are methods and procedures put in place to ensure an organizations objectives are met </li></ul><ul><li>Administrative Controls: </li></ul><ul><ul><li>Management authorizes transactions for appropriate activities </li></ul></ul><ul><li>Accounting Controls : </li></ul><ul><ul><li>Safeguarding assets (non-cash as well as cash) </li></ul></ul><ul><ul><li>Reliability of financial records </li></ul></ul>
    10. 10. Accounts Payable <ul><li>Accounts Payable services may originate in other departments </li></ul><ul><li>8268 vendors – new ones added daily </li></ul><ul><li>2004 statistics – actual: </li></ul><ul><ul><li>14,450 Checks </li></ul></ul><ul><ul><li>29,060 Vouchers – may have over 250 hand keyed bills on one voucher (i.e. Pacific Power, phone bills & Cascade Natural Gas) </li></ul></ul><ul><ul><li>$46,418,600 Claims paid </li></ul></ul>
    11. 11. Accounts Receivable <ul><li>Central Billing – City wide miscellaneous items that do not have their own billing systems </li></ul><ul><ul><li>Parking & Business Improvement Area (PBIA) assessments </li></ul></ul><ul><ul><li>Fire alarm monitors </li></ul></ul><ul><ul><li>Water/Wastewater invoices and contracts </li></ul></ul><ul><ul><li>Gambling taxes </li></ul></ul><ul><ul><li>3,336 invoices - for a total of $4 million in 2004 </li></ul></ul><ul><ul><li>Other – as needed </li></ul></ul>
    12. 12. Payroll <ul><li>Payroll originates in operating departments </li></ul><ul><li>Division Timekeepers </li></ul><ul><li>Payroll responsibilities: </li></ul><ul><li>Produce payroll for an average of 750 employees per month </li></ul><ul><li>Issue approximately 9,700 checks annually ($46 million) </li></ul><ul><li>7 different bargaining units each with different rules </li></ul><ul><li>Maintain accurate earnings & deductions records for all employees </li></ul><ul><li>Oversee maintenance of & enhancements to Payroll computer system </li></ul><ul><ul><li>Ensure accuracy of data and system calculations </li></ul></ul><ul><ul><li>External Reporting </li></ul></ul>
    13. 13. Revenue Collection <ul><li>Bank Accounts / Deposits </li></ul><ul><ul><li>Satellite transmittals (Golf course/pools) </li></ul></ul><ul><li>LID Collection </li></ul><ul><li>Cashiers: </li></ul><ul><ul><li>Utility Billings </li></ul></ul><ul><ul><li>Parking Ticket Collection/Administration </li></ul></ul><ul><ul><li>Transit passes </li></ul></ul><ul><ul><li>Dog Licenses </li></ul></ul><ul><ul><li>City-wide Mail Services </li></ul></ul>
    14. 14. Records Management <ul><li>Records must be managed per RCW 40.14 </li></ul><ul><li>Records Access - Required (RCW 42.17) </li></ul><ul><li>Destruction of records – Regulated (WAC 434-640) </li></ul><ul><li>Length of Records Retention </li></ul><ul><ul><li>Minimum three to sixty years, depending upon records (RCW 40.14.070) </li></ul></ul><ul><li>Over 850 boxes/binders currently in storage for Finance alone </li></ul>
    15. 15. Financial Analysis & Reporting <ul><li>Comprehensive Annual Financial Report (CAFR) </li></ul><ul><li>State Audits </li></ul><ul><ul><li>State Compliance with and Federal Law </li></ul></ul><ul><ul><li>Budgeting, Accounting and Reporting System (BARS) </li></ul></ul><ul><ul><li>Government Accounting Standards Board (GASB) Requirements </li></ul></ul><ul><ul><li>Other Compliance: </li></ul></ul><ul><ul><ul><li>Policies and Procedures </li></ul></ul></ul><ul><ul><ul><li>GAAP </li></ul></ul></ul><ul><li>Periodic Reports to Council </li></ul><ul><ul><li>Accounts Receivable Status Report </li></ul></ul><ul><ul><li>Treasurers Report </li></ul></ul><ul><ul><li>Revenue and Expenditure Report </li></ul></ul><ul><ul><li>Numerous other reports </li></ul></ul>
    16. 16. Grant Management <ul><li>Compile and audit supporting documentation to bill Federal and State grants </li></ul><ul><ul><li>Maintain detailed records of expenditures and reimbursements, by project </li></ul></ul><ul><li>Must be managed in accordance with rules set forth in OMB circulars A-133 and A-87 and the grant documentation </li></ul><ul><li>Annual report of total Grant funds spent </li></ul>
    17. 17. Budgeting <ul><li>Budget Preparation </li></ul><ul><ul><li>Coordinate and administer Department budget preparation and review process </li></ul></ul><ul><ul><li>Budget Forecast </li></ul></ul><ul><ul><li>Preliminary Budget </li></ul></ul><ul><ul><li>Budget Wrap-up </li></ul></ul><ul><ul><li>Contingency Budget Reduction Plan </li></ul></ul><ul><ul><li>Support to Council, City Administration and all City departments, divisions, and affiliates </li></ul></ul><ul><li>Budget Administration </li></ul><ul><ul><li>Appropriations </li></ul></ul><ul><ul><li>Monitor and modify throughout the year, as needed </li></ul></ul><ul><li>Interaction with Outside Agencies </li></ul>
    18. 18. Treasury Services <ul><li>Security of Funds </li></ul><ul><li>Debt Administration </li></ul><ul><li>Investments </li></ul><ul><li>Banking / Cash Management </li></ul>
    19. 19. Security of Funds <ul><li>Maintenance of Internal Control System </li></ul><ul><ul><li>Segregation of duties </li></ul></ul><ul><ul><li>Implement and maintain sound cash handling procedures </li></ul></ul><ul><ul><li>Administer and control all City cash flow </li></ul></ul><ul><ul><ul><li>Account for and control cash received from satellite facilities </li></ul></ul></ul>
    20. 20. Debt Administration <ul><li>Line of Credit </li></ul><ul><li>Issue Bonds </li></ul><ul><ul><li>Refinance </li></ul></ul><ul><ul><ul><li>$16 million in the last 2.5 years </li></ul></ul></ul><ul><ul><li>New Bond Issues </li></ul></ul><ul><ul><ul><li>$32 million in last 2.5 years </li></ul></ul></ul><ul><ul><ul><li>$6.9 million HUD Section 108 Loans </li></ul></ul></ul><ul><ul><ul><li>$1 million in Capital Leases – Master Lease Agreement </li></ul></ul></ul><ul><li>Debt Administration </li></ul><ul><li>Lease Agreements </li></ul><ul><li>SEC Disclosure </li></ul><ul><li>IRS Arbitrage Compliance </li></ul>
    21. 21. Investments <ul><li>Investment Policy: </li></ul><ul><li>Conforms to State Law </li></ul><ul><li>5 year maximum maturity </li></ul><ul><li>Fixed income instruments only, no stocks </li></ul><ul><li>Goals: </li></ul><ul><li>Safety </li></ul><ul><li>Liquidity </li></ul><ul><li>Return </li></ul>Investments are restricted by State Law (RCW’s 35.39 and 39.59)
    22. 22. Banking / Cash Management <ul><li>About 175 electronic transactions per year </li></ul><ul><ul><li>Approximately $15 million in electronic payments (debt service, payroll taxes, etc) </li></ul></ul><ul><ul><li>Approximately $25 million in electronic revenue received </li></ul></ul><ul><li>Treasury is responsible for fraud detection and prevention on all City checking accounts </li></ul><ul><li>NOTE: Activity in each major bank account is </li></ul><ul><li>reviewed daily </li></ul>
    23. 23. Other Division Responsibilities <ul><li>Insurance Policy Administration </li></ul><ul><li>Police/Fire Pension Board </li></ul><ul><li>Employee Insurance Board </li></ul><ul><li>Support to all Departments / Divisions Citywide </li></ul><ul><li>Support to Affiliated Organizations </li></ul><ul><li>Administrative and Budget Responsibilities for Miscellaneous Items </li></ul>
    24. 24. Special Projects <ul><li>Legislative Issues </li></ul><ul><li>Staff Support to Council </li></ul><ul><li>Financial Analysis of External Proposals </li></ul><ul><li>Financial Analysis and/or Implementation of Internal City Proposals </li></ul><ul><li>Utility Customer Services Systems Project </li></ul><ul><li>Interlocal Agreement with County </li></ul><ul><li>Response to Public Disclosure Requests </li></ul><ul><li>Public Education </li></ul><ul><li>Implementation of New/Modified Regulations </li></ul>
    25. 25. Cost Containment/Reductions <ul><li>Past Reductions: </li></ul><ul><ul><li>Staff </li></ul></ul><ul><ul><ul><li>Cashier (1.5 FTE) </li></ul></ul></ul><ul><ul><ul><li>Accounting Technician (1 FTE) </li></ul></ul></ul><ul><ul><li>Outside Agencies </li></ul></ul><ul><ul><ul><li>Yakima County Development Association (YCDA) </li></ul></ul></ul><ul><ul><ul><li>Chamber of Commerce </li></ul></ul></ul><ul><ul><ul><li>4 th of July Committee </li></ul></ul></ul><ul><ul><ul><li>Allied Arts Van </li></ul></ul></ul><ul><ul><ul><li>Salvation Army – Milroy Park </li></ul></ul></ul><ul><ul><ul><li>Retired Senior Volunteer Program (RSVP) </li></ul></ul></ul>
    26. 26. Challenges <ul><li>CPE Requirements (for CPA’s) </li></ul><ul><li>Finalize implementation of new Budget System </li></ul><ul><li>2004 year end closing and Financial Statement Preparation – due May 30, 2005 </li></ul><ul><li>Complete implementation of GASB #34 </li></ul><ul><li>Update 6 year Capital Facilities Plan – due 2006 </li></ul><ul><li>Review/analyze all major revenue sources </li></ul><ul><li>Review/update all Financial related corporate policies </li></ul><ul><li>Review/update all Banking contracts and services </li></ul><ul><li>Review new Arbitrage and Yield Restriction Regulations </li></ul>
    27. 27. Information Systems <ul><li>The mission of Information Systems is to assist all departments of the City of Yakima to efficiently and effectively collect, manage, and communicate information in all forms through properly applied methodologies, technologies and services </li></ul>
    28. 28. Information Systems <ul><li>Data Processing </li></ul><ul><li>Publications & Graphics Services </li></ul><ul><li>Copy Center </li></ul>
    29. 29. Information Systems Staff <ul><li>Staff Total - 20 </li></ul><ul><ul><li>1 Manager </li></ul></ul><ul><ul><li>7 Systems Design & Programming Analyst </li></ul></ul><ul><ul><li>1 Networking & Security Analyst </li></ul></ul><ul><ul><li>2 Geographical Information Systems Staff </li></ul></ul><ul><ul><li>2 Computer Operations Technicians </li></ul></ul><ul><ul><li>5 Client Services Technicians </li></ul></ul><ul><ul><li>1 Publications & Graphics Specialist </li></ul></ul><ul><ul><li>1 Print Shop Operator </li></ul></ul>
    30. 30. 1985 – 2005 <ul><li>1985 </li></ul><ul><li>Staff – 12 </li></ul><ul><li>Annual Budget - $940,635 </li></ul><ul><ul><li>5.34% of General Government </li></ul></ul><ul><ul><li>2.39% of Total City Expenditures </li></ul></ul><ul><ul><li>2.30% of Total City Staff </li></ul></ul><ul><li>2005 </li></ul><ul><li>Staff – 20 </li></ul><ul><li>Annual Budget - $2,431,616 </li></ul><ul><ul><li>4.92% of General Government </li></ul></ul><ul><ul><li>1.66% of Total City Expenditures </li></ul></ul><ul><ul><li>2.88% of Total City Staff </li></ul></ul>Comparisons – Staff/Budget
    31. 31. 1985 – 2005 Comparisons - Workload 40 1 Vendors 50 Mobile PDA’s 50 Mobile Computers w/GPS Constant Minimal Security Concerns Applications Remote Locations Network Printers Client Computers Server Computers Approximately 60 3 16 None Citywide including copper wire, optical fiber, leased lines, network services, spread spectrum radio, 450 mhz radio, WACIC/NCIC, internet @ speeds up to 10 gigabit per second 15 Hardwired ASCI Terminals @ 4800 bps 100+ Printers, Scanners, Plotters, Fax, etc. 1 600 PC’s 20+ GPS Modems None 6 Major Servers 10+ Smaller Servers 1 2005 1985
    32. 32. Data Processing <ul><li>Business Systems </li></ul><ul><li>Automated Inventory & Maintenance Management System (AIMMS) </li></ul><ul><li>Public Safety Systems </li></ul><ul><li>Geographical Information System </li></ul><ul><li>Client Services Support </li></ul><ul><li>Computer Operations </li></ul>
    33. 33. Business Systems <ul><li>Finance/General Ledger </li></ul><ul><li>Budget Preparation </li></ul><ul><li>Payroll </li></ul><ul><li>Utility Billing/Customer Service </li></ul><ul><li>Accounts Receivable </li></ul><ul><li>Building Permits </li></ul><ul><li>Parks Scheduling </li></ul><ul><li>Cemetery Tracking </li></ul><ul><li>City Web Site </li></ul><ul><li>Business License </li></ul><ul><li>Cashiering </li></ul><ul><li>Complaint Tracking </li></ul><ul><li>Animal Control </li></ul><ul><li>Parking Citations </li></ul><ul><li>Fixed Asset System </li></ul><ul><li>Local Improvement District </li></ul>
    34. 34. Automated Inventory & Maintenance Management System <ul><li>Work Order Management </li></ul><ul><li>Equipment Tracking </li></ul><ul><li>Inventory Management </li></ul><ul><li>Purchasing </li></ul><ul><li>Accounts Payable </li></ul><ul><li>Cost Accounting </li></ul>
    35. 35. Public Safety Systems <ul><li>Police & Fire Dispatch / 911 </li></ul><ul><li>Police Records </li></ul><ul><li>Geofile </li></ul><ul><li>Master Name Index </li></ul><ul><li>Jail Management </li></ul><ul><li>Mobile Data Computers </li></ul><ul><li>Patrol Car Video </li></ul><ul><li>WACIC / NCIC </li></ul><ul><li>Prosecutors Case Management </li></ul><ul><li>Probation Management </li></ul><ul><li>Document Imaging </li></ul><ul><li>Photo Imaging </li></ul><ul><li>Crime Analysis </li></ul><ul><li>Fire Records </li></ul>
    36. 36. Geographical Information Systems (GIS) <ul><li>Base Map Support </li></ul><ul><li>AVL / GPS / Surveying </li></ul><ul><li>Computer Aided Dispatch Mapping (County-wide) </li></ul><ul><li>Utility Mapping </li></ul><ul><li>Planning </li></ul><ul><li>Crime / Incident Analysis </li></ul><ul><li>Pre-fire Plans </li></ul><ul><li>Arial Photography </li></ul><ul><li>Ground Control </li></ul><ul><li>Community Base Station </li></ul><ul><li>Special Projects </li></ul>
    37. 37. Client Services Support <ul><li>Information Technology </li></ul><ul><li>Help Desk </li></ul><ul><li>Data Communications Network </li></ul><ul><li>Mobile Wireless Data Network </li></ul><ul><li>Voice Over IP (VOIP) </li></ul><ul><li>Security </li></ul><ul><li>Email Filtering </li></ul><ul><li>Web Management </li></ul><ul><li>Office Automation </li></ul><ul><li>Installation & Support of PC’s, Workstations, Peripheral Equipment </li></ul><ul><li>Personal Productivity Tools </li></ul>
    38. 38. Computer Operations <ul><li>City & Public Safety Server Support </li></ul><ul><li>Computer Room Support </li></ul><ul><li>Information Backup & Archiving </li></ul><ul><li>Application System Operations </li></ul><ul><li>Data Entry </li></ul><ul><li>Office Support </li></ul>
    39. 39. Copy Center <ul><li>High Speed/Volume Printing & Copying </li></ul><ul><li>Offset Printing </li></ul><ul><li>Pre-Press Services </li></ul><ul><li>Post-Press Services </li></ul><ul><li>Mail Room </li></ul><ul><li>Convenience Copiers </li></ul>
    40. 40. Publications & Graphics <ul><li>Web Site Graphics </li></ul><ul><li>Forms Design & Management </li></ul><ul><li>Large Document Development & Management </li></ul><ul><li>Presentation Graphics </li></ul><ul><li>Digital Document Development </li></ul>
    41. 41. Regionalization Projects <ul><li>Computer Aided Dispatch </li></ul><ul><li>Safety Net Automated Records Exchange (SNARE) </li></ul><ul><li>Law Enforcement Information Exchange (LINX) </li></ul><ul><li>Fire Records </li></ul><ul><li>Probation </li></ul><ul><li>Data Communications </li></ul><ul><li>Mobile Communications </li></ul><ul><li>GIS / Arial Photography </li></ul>
    42. 42. Special Projects <ul><li>SNARE / LINX </li></ul><ul><li>Optical Fiber </li></ul><ul><li>Patrol Car Video </li></ul><ul><li>Mobile Wireless Data Network </li></ul><ul><li>802.11 High Speed Wireless </li></ul><ul><li>Surveillance </li></ul><ul><li>Development Environment </li></ul><ul><li>Windows Servers </li></ul><ul><li>Public Works AVL </li></ul><ul><li>Fiber Optics </li></ul><ul><li>Security Updates </li></ul><ul><li>Digital Agenda / Document Imaging </li></ul><ul><li>Web Management </li></ul><ul><li>Web Site Upgrade </li></ul><ul><li>Publications & Graphics </li></ul><ul><li>Litigation Support </li></ul><ul><li>Customer Service System </li></ul><ul><li>Online Inventory </li></ul>
    43. 43. Contingencies / Reductions <ul><li>Extending Equipment Replacement Cycles </li></ul><ul><li>Eliminating Maintenance Contracts </li></ul><ul><li>Privatization </li></ul><ul><li>Regionalization </li></ul><ul><li>Staff Reduction </li></ul><ul><li>Budget reductions often require increased technology demands </li></ul>
    44. 44. Challenges <ul><li>Vendor Consolidation & Disarray </li></ul><ul><ul><li>Database </li></ul></ul><ul><ul><li>Software </li></ul></ul><ul><ul><li>Hardware </li></ul></ul><ul><ul><li>Telecommunications </li></ul></ul><ul><li>Technology Life Spans </li></ul><ul><li>Breadth of Technology </li></ul><ul><li>Breadth of Responsibility </li></ul><ul><li>Level of Responsibility </li></ul><ul><li>Heightened Expectations </li></ul>
    45. 45. Utility Services <ul><li>Without our meter reading and billing services, the Utility Divisions (Water, Irrigation, Wastewater and Refuse) would not have funds to operate. We are the Customer Service Division for all Utility accounts. </li></ul>Why we do what we do…
    46. 46. Utility Services Staff Levels <ul><li>Number of Staff – 12 </li></ul><ul><ul><li>Manager </li></ul></ul><ul><ul><li>Supervisor </li></ul></ul><ul><ul><ul><li>Schedules Readings </li></ul></ul></ul><ul><ul><ul><li>Handles Billing </li></ul></ul></ul><ul><ul><li>5 Water Service Specialists </li></ul></ul><ul><ul><ul><li>3 Meter Readers </li></ul></ul></ul><ul><ul><ul><li>1 Cut in/out Service </li></ul></ul></ul><ul><ul><ul><li>1 Delinquent Accounts </li></ul></ul></ul><ul><ul><li>5 Utility Service Representatives (Office) </li></ul></ul><ul><ul><ul><li>5 Cross-trained </li></ul></ul></ul><ul><ul><ul><ul><li>1 Bilingual </li></ul></ul></ul></ul><ul><ul><ul><li>Service Customer Accounts </li></ul></ul></ul>
    47. 47. Service Accounts for: <ul><li>Water </li></ul><ul><li>Irrigation </li></ul><ul><li>Sewer </li></ul><ul><li>Refuse </li></ul>
    48. 48. Utility Services <ul><li>2005 Budget -$900,000 </li></ul><ul><ul><li>Rate Supported </li></ul></ul><ul><li>Account Services </li></ul><ul><ul><li>New Services </li></ul></ul><ul><ul><li>Billing </li></ul></ul><ul><ul><li>Collections </li></ul></ul><ul><ul><li>Field Services </li></ul></ul><ul><li>Special Projects </li></ul><ul><li>Answer Customer Questions </li></ul><ul><li>Coordinate Customer Service with Utility Operation Divisions </li></ul>Ring bell for service!
    49. 49. Account Services <ul><li>Answer 6,000 calls per month </li></ul><ul><li>Start 7,000 accounts per year </li></ul><ul><li>Bill 27,000 accounts every 2 months </li></ul><ul><li>Bill approximately $25,000,000 in 2005 </li></ul>
    50. 50. Field Services <ul><li>Read 20,000 meters every 2 months </li></ul><ul><li>Replace 700 water meters per year </li></ul><ul><li>Cut in/cut out at customer request </li></ul><ul><li>Emergency cut outs </li></ul><ul><li>Delinquent cut outs </li></ul><ul><li>Trim foliage </li></ul>
    51. 51. Increases: 1985-2005
    52. 52. Special Projects <ul><li>Review/update all policies and procedures to improve service to both internal and external customers </li></ul><ul><li>Account Records Review </li></ul><ul><li>Development of bid specifications for new Utility Service System </li></ul>
    53. 53. Technology Issues <ul><li>Billing system was written in 1987 </li></ul><ul><li>Meter reading system is over 10 years old </li></ul><ul><li>New system implementation project </li></ul><ul><ul><li>Enhance functionality </li></ul></ul><ul><ul><li>Provide additional customer options </li></ul></ul><ul><ul><li>Improve system / operation efficiencies </li></ul></ul><ul><ul><li>All data in one location – </li></ul></ul><ul><ul><li>accessible by all City Divisions </li></ul></ul>

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