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City of Laramie Biennial Budget 2013-2014 Page 103 ADMINISTRATIVE SERVICES Finance Municipal Court ---PAGE BREAK--- City of Laramie Biennial Budget 2013-2014 Page 104 City of Laramie FY 2013 Budget Administrative Services 71.1 28.9 Percent of Administrative Services Budget Alloted to Each Division FY 2013 Finance Municipal Court Total Administrative Services Budget $1,138,110 Finance $809,033 Municipal Court $329,077 ---PAGE BREAK--- City of Laramie Biennial Budget 2013-2014 Page 105 City of Laramie FY 2014 Budget Administrative Services 71.2 28.8 Percent of Administrative Services Budget Alloted to Each Division FY 2014 Finance Municipal Court Total Administrative Services Budget $1,169,836 Finance $833,504 Municipal Court $336,332 ---PAGE BREAK--- City of Laramie Biennial Budget 2013-2014 Page 106 City of Laramie Finance Biennium Budget 2013-2014 DIVISION OVERVIEW The Finance Division provides timely and accurate financial information and analyses in accordance with generally accepted accounting principles (GAAP) as applied to governmental units. The division also manages the financial affairs of the City including revenue collection, cash disbursements, accounting and financial reporting, investments and debt management. Finance assists in managing the City’s investments and debt portfolios in such a manner to achieve the highest possible returns with the stringent standards set through guidelines established in the City’s investment policy and Wyoming State Statutes. The City Finance department had a major role in preparing the annual biennium budget and adopting a balanced budget within the constraints of anticipated short falls in revenue. The division coordinated and prepared a six–year Capital Improvement Program and provides oversight among the departments. This year the division updated the reporting format to provide higher reporting standards. Specifically, the division is responsible for the City’s payroll budgeting, revenue projections, budget analysis, and other fund projections. Accounting and Business Operation staff is responsible for the review, audit, compliance adherence with internal policies and procedures, and reporting of all expenditures and revenues of the city. Functions include: general ledger, accounts receivable, accounts payable, cash receipting, fixed assets, financial reports, special projects, and managing internal accounting control systems. Accounting prepares fiscal year-end financial reports and supporting documentation to assist the external auditors including the Comprehensive Annual Financial Report (CAFR). Accounting provides financial analyses and reporting for any new accounting pronouncements and standards. Payroll is responsible to ensure all City employees are paid accurately and on time with all legal requirements met. Payroll submits all payroll tax withholdings and prepares all necessary payroll tax reports, while ensuring compliance with all federal and state payroll and compensation laws. Utility Billing generates billing and provides cash collection for approximately 8,900 enterprise fund (Water, Sewer and Solid Waste) and mosquito control customers. The annualized billing exceeds 15 million dollars. Utility Billing handles the customer service functions for the City by answering the direct call line and customer counter which assists the general public by providing information and solving customer questions and complaints. Other counter functions include managing residential parking permits for restricted traffic control. Our mission is to create an atmosphere of pride through mutual support, excellence, and superior service. ---PAGE BREAK--- City of Laramie Biennial Budget 2013-2014 Page 107 City of Laramie Finance Biennium Budget 2013-2014 BIENNIUM 2011-2012 ACCOMPLISHMENTS Assisted in the conversion to an automated project tracking system allowing better financial controls of project management including reconciliation of the $22,500,000 of bonded infrastructure projects. Completed the automated cash receipt interface between the recreation software and accounting. Converted automated merchant services to be PCI compliant and generate savings on merchant services. Compliance with GASB 54 requirements in which fund balance detail and disclosures were completed. The City of Laramie received the GFOA (Governments Finance Officer’s Association) award for excellence in financial reporting. Assisted Bell & Associates in developing the financial scenarios for Council to decide on option and rates over next five years. Developed the biennium budget FY 2013/2014 with continual revenue reductions due to natural gas price reductions and flat sales tax. Completed 6 year capital plans and improved financial reporting to Council. BIENNIUM 2013-2014 OBJECTIVES Streamline budget process for biennium with better performance reporting and internal controls. Assist City in long-term budgetary level of service reduction plan for FY 2014. Assist Bell & Associates to complete a long-term financial plan and rate structure for Solid Waste fund including impacts of DEQ requirements on and land fill liners. Implement Click to Gov. Sungard e-government software program for Utility Billing to allow for on line payment and customer account information. Compliance with GASB 63 deferred outflows/inflows and net position. Review of pension reporting Statement 68 (which replaces Statement 27) disclosing the effects of pensions on local governments. Receive the GFOA award for Excellence in Financial Reporting. Complete an EMS (Emergency Management Services) financial plan to determine cost of City EMS services. Implement the new W2 reporting requirements regarding the cost of coverage under an employer-sponsored group health plan for W2’s issued in 2013 for the calendar year 2012. ---PAGE BREAK--- City of Laramie Biennial Budget 2013-2014 Page 108 City of Laramie Finance Biennium Budget 2013-2014 DIVISION BUDGET 2011 Budget 2011 Actuals 2012 Budget 2012 (YTD) Actuals* 2013 Budget 2014 Budget Personnel $737,795 $678,701 $761,943 $686,461 $737,508 $760,859 Contractual $60,682 $46,999 $61,978 $49,643 $64,461 $65,581 Materials & Supplies $7,064 $6,714 $7,064 $7,893 $7,064 $7,064 Capital Equipment - - - - - - Capital Obligations - $5,058 - - - - Total $805,541 $737,472 $830,985 $743,997 $809,033 $833,504 *Note: “2012 (YTD) Actuals” are as of 7/25/2012 and are unaudited. ---PAGE BREAK--- City of Laramie Biennial Budget 2013-2014 Page 109 City of Laramie Finance Operating Budget Biennium 2013-2014 $737,508 (91.2%) $64,461 $7,064 Finance Operating Budget FY2013 Amount, % of Total Allotment) Personnel Contractual Materials & Supplies $760,859(91.3) $65,581 $7,064 Finance Operating Budget FY2014 Amount, % of Total Allotment) Personnel Contractual Materials & Supplies ---PAGE BREAK--- City of Laramie Biennial Budget 2013-2014 Page 110 City of Laramie Municipal Court Biennium Budget 2013-2014 DIVISION OVERVIEW Municipal Court Administration program assists in general court management and the supervision of the court personnel and financial oversight. The Court Administrator’s office supervises court-sponsored programs including court appointed attorneys, first offender program administration, and the court calendar. The office supports the Municipal Court judge and acts as Bailiff in Municipal jury trials. Municipal Court adjudicates ordinance violations and ensures that all actions taken are consistent with established law. The Municipal Court Judge is appointed by City Council. Clerks are hired by, and report through, the Administrative Services Department. The Court Administration is responsible for collecting fines and penalties and educating the public about Court processes. The division also provides support to the Municipal Judge by preparing Court documents such as dockets, warrants, suspension notification, and late notices. The Court also collects a victim compensation surcharge on some violations, which in then paid to the State’s general compensation fund. Fees can range from $100 to $300 per case. BIENNIUM 2011-2012 ACCOMPLISHMENTS Supported the jury trials challenging the new city ordinance “Refusal of Chemical Testing” Set higher internal controls on warrant processing between the Laramie Albany County Records department and Municipal Court. Court provides a rotation of duties to ensure staff is trained in all aspects of Court procedures Training of new Court Clerks including yearly Municipal Court conference. BIENNIUM 2013-2014 OBJECTIVES Review internal process on paying Court Appointed Attorneys within the Courts software system Review practices within Court to assist Administrative Services on potential service reductions Promote fiscal responsibility within the division Our mission is to create an atmosphere of pride through mutual support, excellence, and superior service. ---PAGE BREAK--- City of Laramie Biennial Budget 2013-2014 Page 111 City of Laramie Municipal Court Biennium Budget 2013-2014 BIENNIUM 2013-2014 OBJECTIVES CONTINUED Review best practices from other Municipal Courts Hosting the Wyoming Municipal Court conference in FY 2013 DIVISION BUDGET 2011 Budget 2011 Actuals 2012 Budget 2012 (YTD) Actuals* 2013 Budget 2014 Budget Personnel $245,052 $242,923 $256,506 $236,969 $256,345 $263,341 Contractual $44,853 $53,203 $60,397 $56,958 $67,387 $67,646 Materials & Supplies $6,345 $1,531 $5,345 $2,043 $5,345 $5,345 Capital Equipment - - - - - - Capital Obligations - - - - - - Total $296,250 $297,657 $322,248 $295,970 $329,077 $336,332 *Note: “2012 (YTD) Actuals” are as of 7/25/2012 and are unaudited. ---PAGE BREAK--- City of Laramie Biennial Budget 2013-2014 Page 112 City of Laramie Municipal Court Operating Budget Biennium 2013-2014 $256,345 (77.9%) $67,387 (20.5%) $5,345 Municipal Court Operating Budget FY2013 Amount, % of Total Allotment) Personnel Contractual Materials & Supplies $263,341 (78.3%) $67,646 (20.1%) $5,345 Municipal Court Operating Budget FY2014 Amount, % of Total Allotment) Personnel Contractual Materials & Supplies