HomeMy WebLinkAboutIR 9778 INFORMAL REPORT TO CITY COUNCIL MEMBERS No. 9778
To the Mayor and Members of the City Council July 28, 2015
r� Page 1 of 5
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�i7 Y
•a SUBJECT: 15 YEAR BUDGET HISTORY — FINANCIAL MANAGEMENT
r0rn SERVICES
In an effort to provide a framework for current and future budget requests, staff is providing 15 years of
historical data by department over the next several months. Data includes Fiscal Year 2000 through
Fiscal Year 2015.
In graph format, the data includes the following components:
1. Population
2. Staffing Levels with Population
3. Square Miles of the City of Fort Worth
4. Adopted Budget with Square Mileage
a. General Fund and other funds as applicable
Population
From 2000 to 2015, the population in Fort Worth grew by 246,306 new citizens or about 46 percent. This
trend is expected to continue as Fort Worth continues to be singled out as one of the fastest growing large
cities in both Texas and America.
Fort Worth Population Growth
900,000 7.0%
800,000 628%
5.91% 6.0%
700,000
C
5.0%
C 600,000 .64%
R
Q 500,000 4.0%
O
IL A3%
R 400,000 2. 3.0%
C ya 3
F
300,000
2. 1.75% 2.0%
200,000 y
100,000 1.17% 0 1 129% 1.0%
0 0.0
534,694 540,950 557,750 579,250 597,150 624,850 664,100 686,850 702,850 720,250 741,206 748,450 757,810 767,560 781,000
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
Source: North Central Texas Council of Government(NCTCOG) Population —%Change
Square Miles
By comparison, the square mileage in the City grew from 308 to 353 square miles, or 15 percent. The 25
square mile increase from 2002 to 2003 included the annexation of 7,744 acres known as 287 Zone LPA
(M&C PZ-2438).
ISSUED BY THE CITY MANAGER FORT WORTH, TEXAS
INFORMAL REPORT TO CITY COUNCIL MEMBERS No. 9778
To the Mayor and Members of the City Council July 28, 2015
r� Page 2 of 5
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•a SUBJECT: 15 YEAR BUDGET HISTORY — FINANCIAL MANAGEMENT
rrn SERVICES
Fort Worth Square Mileage
Addition of 287 Benbrook Boundary
360 Zone LPA Swaps and 9.0%
8.06% Disannexa5ons
350
8.0%
7.0
340 6.0%
m
y 330 5.0% 0.
` 320 4.0% m
R rn
N 310 2 3.0%
2.0% y
300 2
4
290 0.97
01. .38% 0.33% 0.52 1.0% m
-- 0.11 % % 0.22%
0.31% 0.0%
0.02/ (0.31%)
280 (1.0%)
308 316 319 344 346 346 346 347 348 349 350 350 351 352 351 353
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015
Square Mileage --%Change
General Fund Annual Budget and Authorized Positions
The overall growth in population and service area has had its impact on the General Fund total budget and
authorized positions. The General Fund adopted budget increased 82 percent from 2000 to 2015, while
the authorized positions increased 12 percent over same period.
Fort Worth General Fund
Annual Budget and Authorized Position Growth
700 q ggg 5,000
4,601
4,239 4,478 4,395 4,296 4,378 4,451 4,329 41354 4,500
600 3,879 3,935 3,974 4,016
4,061 4,157 `"._ :a
r 4,000
N 500 3,500 D
c c
O
g 400 3,000 0
N
v 2,500 m
rn
a
v �
m 300 2,000 N,
F 200 1,500
N
1,000
100
500
0 i 0
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015
=Budget Authorized Positions
Impact of Growth in Population and Square Mileage Relative to Budget
The combined Financial Management Services Department (FMS) (including Risk Management, Budget,
Capital Projects, Office Services and the Mailroom) authorized positions (APs) increased from 65 staff
members in 2000 to 104 in 2015, an increase of 60 percent. Although the Risk Management Division did
not merge with FMS until 2002, it is shown for all 15 years for continuity. The chart below depicts the
ISSUED BY THE CITY MANAGER FORT WORTH, TEXAS
INFORMAL REPORT TO CITY COUNCIL MEMBERS No. 9778
To the Mayor and Members of the City Council July 28, 2015
oars Page 3 of 5
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•a SUBJECT: 15 YEAR BUDGET HISTORY — FINANCIAL MANAGEMENT
r0rn SERVICES
different activities and divisions that have been merged within the Financial Management Services
Department over time. The core finance functions grew from a staff of 60 in fiscal year 2000 to a staff of
79 in fiscal year 2015, representing a 31 percent increase.
Financial Management Services Department Authorized Strength
(all funds)
120 900,000
3 3 800,000
100
-,. 6 700,000
11 9
0 80 9 9 7 600,000
7 9 7 7J
EL 7 500,000 a
N 60 >v
N 400,000 c
t
a ao 63 64 71 65 72 72 300,000
0 60 58 60 g 57 200,000
20
100,000
0 0
FY2000 FY2001 FY2002 FY2003 FY2004 FY2005 FY2006 FY2007 FY2008 FY2009 FY2010 FY2011 FY2012 FY2013 FY2014 FY2015
FMS Risk Mgmt Fund Budget =Capital Projects Office Services Mailroom r Population
The total annual budget for the Financial Management Services Department increased from $9.8M in
FY2000 to $18.5M in FY2015, about 89 percent. The cost of the combined services provided by the
Department relative to population increased from $18,366 per 1,000 citizens in FY2000 to $23,779 in
FY2015.
Financial Management Services Department Adopted Budget
(all funds)
$20 360
$0
$18 350
$16 �' $� $2 $2
340
$14
a
c $12 330
sCi
om
$10 $7 320
$8 310
$6
300
$4 $ $7
$2 $5 $5 290
$0 280
FY2000 FY2001 FY2002 FY2003 FY2004 FY2005 FY2006 FY2007 FY2008 FY2009 FY2010 FY2011 FY2012 FY2013 FY2014 FY2015
,FMS -Risk Mgmt Budget Capital Services Office Services aMailroom Square Mileage
ISSUED BY THE CITY MANAGER FORT WORTH, TEXAS
INFORMAL REPORT TO CITY COUNCIL MEMBERS No. 9778
To the Mayor and Members of the City Council July 28, 2015
r� Page 4 of 5
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•a SUBJECT: 15 YEAR BUDGET HISTORY — FINANCIAL MANAGEMENT
r0K?CL SERVICES
It should be noted that changes to the Risk Management budget are mainly attributable to legal and claim
costs which fluctuate based on the number of claims and lawsuits filed against the City. Other significant
changes to the department, both in authorized positions and budget, are noted below.
FY2002 — The Risk Management Department was eliminated and the Property and Casualty Fund
functions merged into the Finance Department as the Risk Management Division. While the budget is
maintained separately in the Risk Management Fund, the five APs in Risk were transferred into the
General Fund — Finance Department. This was offset by the transfer out of three Intergovernmental
Affairs and Grant Management positions.
FY2003 —Authorized positions increased by two for the addition of an office assistant in the Administrative
Division and a senior customer service representative in the Treasury Division-Revenue Office.
FY2004 — Eliminated four vacant positions including a buyer, a senior accountant, an office assistant
position and a risk management analyst.
FY2005 — Authorized positions increased due to the addition of two positions, a senior administrative
assistant and an office assistant. The adopted budget decreased by ($996K) for Information Technology
costs which was based on a new funding strategy to more equitably distribute costs citywide. One AP was
added to the Risk Management Fund.
FY2007 - The adopted budget increased by $488K due to increased salaries associated with the City's
compensation plan and the addition of three positions in the Accounting Division to improve supervisory
oversight and efficiency in the department. These additions include an accounting manager, a financial
reporting coordinator, and a senior accountant. Three overage positions, a purchasing supervisor, a senior
accountant, and IT analyst, were converted to permanent.
FY2008 - The adopted budget increased due to the implementation of the Accounting Reorganization-
Phase II. This reorganization included the addition of two senior account clerks, three senior accountants,
and one accounting services supervisor. The Records Management Division was transferred to the City
Manager's Office. This transfer included four APs and all associated funding. Additionally, one assistant
chief accounting officer position was eliminated and a risk management analyst position was added to
strengthen subrogation activities.
FY2009 - The adopted budget increased by $1.7M as a result of the merger of the Budget and
Management Services Department with the Financial Management Services Department. This transfer
included 17 APs responsible for budget research, development and re-estimates, capital projects
coordination and management, budget systems administration (CPMS and BRASS), and utility
management and coordination. The adopted budget increased by $700K and a total of ten new APs
including a senior accountant and a senior account technician who will be responsible for gas well
management within the department; two contract compliance specialists and a purchasing/contracts
supervisor for the newly created Contract Compliance Section within Purchasing; and five accounting staff
positions added to support the development of the Comprehensive Annual Financial Report (CAFR). The
Risk Management Division was transferred from the General Fund into the Risk Management Fund, which
shifted $473K from Financial Management Services General Fund to the Risk Management Fund. This
ISSUED BY THE CITY MANAGER FORT WORTH, TEXAS
INFORMAL REPORT TO CITY COUNCIL MEMBERS No. 9778
To the Mayor and Members of the City Council July 28, 2015
r� Page 5 of 5
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•a SUBJECT: 15 YEAR BUDGET HISTORY — FINANCIAL MANAGEMENT
r0K? SERVICES
transfer consolidated all risk management functions within a centralized fund. Lastly, a senior
administrative assistant was transferred to the Economic and Community Development Department for
Public Improvement District (PID) management.
FY2010 - The adopted budget decreased by ($2M) due to the transfer of the Budget and Research
Division and Budget Systems to the City Manager's Office. The Capital Projects Team was transferred to
the Capital Projects Service Fund. One AP in Utility Management was transferred to the Law Department,
for a total transfer out of 17 APs. The adopted budget decreased by ($368K) for the reduction of four APs
including a financial services manager, administrative secretary, buyer and senior accountant.
FY2011 - The adopted budget decreases by ($442k) and six APs for the deletion of a senior accountant,
accountant, administrative technician, customer service representative II, IT manager and a senior IT
programmer analyst as part of City-wide reductions. The adopted budget increased by $1.3M for staff
augmentation during implementation of the ERP system, $450K for bank fees and $380K for staff
augmentation to support the publication of CAFR.
FY2012 - The adopted budget increased by seven APs for financial management services positions
restored from prior year or newly created positions including an accountant, senior accountant, senior IT
analyst, IT manager, buyer, accounting services supervisor and one financial coordinator.
FY2014 - The adopted budget increased by $1M and nine APs due to the transfer in of the budget and
research division. The adopted budget increased by $339K and five APs for the conversion of five overage
positions to permanent status. However, the cost of these positions is completely offset by a reduction in
contractual services budget. The adopted budget increased by $232K and three APs for the transfer in of
the mailroom function from the Office Services Fund. The adopted budget decreased by ($111 K) for the
elimination of one financial services manager.
FY2015 - Authorized positions increased by four for staff to supplement the existing Accounting and
Financial Reporting teams with the annual audit and publication of the CAFR as well as working on
process improvements across the department. Costs for these positions were offset by reductions in
professional services associated with the production of the City's CAFR. The Office Services Fund
transferred to the City Manager's Office for management along with six APs. The budget decreased
slightly for the reduction of two accountants in exchange for the addition of one senior accountant. The
adopted budget increased by $1.2M for the transfer in of the contract for the CAFR audit from the City
Auditor's office.
Hopefully you find this information helpful. If you have any questions, please call Aaron Bovos, Financial
Management Services Director at 817-392-8517.
David Cooke
City Manager
ISSUED BY THE CITY MANAGER FORT WORTH, TEXAS