08-22-2023 City Council Study Session (Budget) Packet
City Council Meeting Agenda
Council Chambers
City Hall
100 East First Street
Study Session of August 22, 2023
6:00 PM
1. CALL TO ORDER This is an open meeting of the Grand Island City Council. The City of
Grand Island abides by the Open Meetings Act in conducting business. A copy of the Open
Meetings Act is displayed in the back of this room as required by state law. The City Council
may vote to go into Closed Session on any agenda item as allowed by state law.
2. PLEDGE OF ALLEGIANCE
3. ROLL CALL
4. SUBMITTAL OF REQUESTS FOR FUTURE AGENDA ITEMS Individuals who have
appropriate items for City Council consideration should complete the Request for Future
Agenda Items form located at the Information Booth. If the issue can be handled
administratively without Council action, notification will be provided. If the item is scheduled for
a meeting or study session, notification of the date will be given.
5. RESERVE TIME TO SPEAK ON AGENDA ITEMS A sign-up sheet was available in the lobby
for individuals wishing to provide input on any of tonight's agenda items. If you did not sign up
to speak on an agenda item, please come forward, state your name and the agenda topic on
which you will be speaking on.
6. ITEMS FOR DISCUSSION
a. Wastewater Division Budget Presentation Update
b. JackRabbit Run Golf Course Budget Presentation
c. Parks & Recreation Budget Presentation - Capital Improvements & Equipment
d. Final Review of FY24 Budget
7. ADJOURN
Page 1 of 44
AGENDA MEMO
To: The Mayor and City Council
Agenda: City Council Study Session (Budget)
Date: August 22, 2023
Item #: 6.a.
Subject: Wastewater Division Budget Presentation Update
Staff Contact: Matt Walker, Keith Kurz
BACKGROUND:
DISCUSSION:
FISCAL IMPACT:
ALTERNATIVES:
RECOMMENDATION:
SAMPLE MOTION:
ATTACHMENTS:
1. Wastewater PowerPoint
Page 2 of 44
PUBLIC WORKS
WASTEWATER DIVISION
BUDGET UPDATE
Page 3 of 44
PUBLIC WORKS
FY 2024 CASH BALANCE
Projected 2023 Ending Unrestricted Cash Balance 7,333,156.00$
Projected 2023 Ending *Committed Cash Balance 4,025,885.00$
Revenue 15,449,000.00$
Other Funding Sources -$
Total Resources Available 26,808,041.00$
Operating Costs 10,226,505.00$
Loan/Bond Payments 4,186,702.00$
Capital Expenses 4,967,900.00$
Total Expenditures 19,381,107.00$
Projected 2024 Ending Cash Balance 7,426,934.00$
* Committed Cash includes debt service and capital projects
Page 4 of 44
FY24 PROJECTS WITH
FUTURE YEAR EXPENSES
Project 2024 2025 2026 2027 2028 2029
Flow Improvements 2,385,000$ 852,000$ -$ -$ -$ -$
UV System Upgrade 100,212$ 516,093$ 531,576$ -$ 463,710$ 5,492,641$
Collection Building 25,750$ 318,270$ 3,604,906$ -$ -$ -$
Septage Receiving Station 113,300$ -$ -$ -$ -$ -$
Relocate Lift Station No. 17 544,000$ -$ -$ -$ -$ -$
Sewer Rehabilitation 89,919$ 1,163,065$ -$ -$ -$ -$
Flow Monitoring 94,719$ -$ -$ -$ -$ -$
MH Lining & Open Cut Projects 1,140,000$ -$ -$ -$ -$ -$
Northview Subdivision Sanitary Sewer Distict 200,000$ 1,700,000$
4,692,900$ 4,549,428$ 4,136,482$ -$ 463,710$ 5,492,641$
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AGENDA MEMO
To: The Mayor and City Council
Agenda: City Council Study Session (Budget)
Date: August 22, 2023
Item #: 6.b.
Subject: JackRabbit Run Golf Course Budget Presentation
Staff Contact: Todd McCoy
BACKGROUND:
DISCUSSION:
FISCAL IMPACT:
ALTERNATIVES:
RECOMMENDATION:
SAMPLE MOTION:
ATTACHMENTS:
1. Presentation
2. Business Plan
Page 6 of 44
8/18/2023
1
Jackrabbit Run
Grand Island, NE
FY2024 Budget Presentation
AGENDA
•Golf Market Snapshot
•Customer Insights
•Operating Strategies
•Financial Review
•FY 2024 Budget
•Facility Improvements
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8/18/2023
2
THE VOICE OF THE CUSTOMER
“I really enjoy the atmosphere of this course. I can always find a time to play a round and the
people are kind.”–Evan Lee
“Hands down, best place in town!!!.” –Troy Hulse
“When the management change happened, I never expected a good result. I was wrong and I
cannot say enough good things about the whole operation. Good job.” –Vivian Buck
“I feel very fortunate to belong to Jackrabbit. Wonderful course and staff. –Cindy Stern
“I am very happy with all my experiences. I just wish I could play better.” –Steve Paustian
NPS Recommend
1-10 Scale
NPS Score
1-100 Scale
Course Conditions
1-5 Scale
How likely to return
1-10 Scale
Pace of Play
1-5 Scale
Staff Helpful
1-5 Scale
Professionalism
1-5 Scale
9 74(up from 65 last year)4.6 9.5 4.3 4.7 4.8
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8/18/2023
3
FISCAL YEAR 2024 ‐KEY STRATEGIES –GOLF OPERATIONS
Golf Outings
Pricing opportunities of increasing outing prices by 10%. This increase keeps us inline or below our market
competitors. We feel confident these pricing increases will not have a negative impact on our customer
base.
Increase merchandise sales by 7.5% through new product offerings and merchandising techniques.
Revenue Generation
Jackrabbit Run App available to our patrons
Tagmarshal GPS Units
Noteefy Reservation System
Loyalty Program
Sponsorship Recruitment
Advertising opportunity available on the new Tagmarshal GPS System
FISCAL YEAR 2024 ‐KEY STRATEGIES –FOOD & BEVERAGE
Inventory/Revenue Management
Completion of weekly inventory and weekly profit and loss statement. This allows us to evaluate key
performance indicators such as payroll as a percentage of revenue, net operating income, etc.
Continual new menu creation with choices not previously offered
Beverage Cart Services
Emphasize upselling and conduct upselling training for F&B employees
Jackrabbit Run App will allow order ahead for our patrons
External Event Recruitment
Graduation parties, employee retreats, rehearsal dinners, etc.
Encourage customers with high margin selections for their event menus to improve NOI
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8/18/2023
4
FISCAL YEAR 2024 ‐KEY STRATEGIES –GROUNDS MAINTENANCE
Staffing & Equipment
We are committed to providing the team the resources to be successful and the
opportunity to enhance the on‐course experience.
Ensure adequate staffing levels are present to continue the success of the operation.
Best Practices & Initiatives
Continue to monitor availability of products. Make early purchases, if necessary, to
ensure timely chemical applications.
Monitor inventory and ordering levels to ensure end of the season inventory levels are
minimal.
FY 2023 Financial Summary
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8/18/2023
5
Year over Year Financial Comparison
FY2022 FY2023 Trend % Change Total Change
Rounds 26,191 26,561 1.4% 370
Revenue $932,299 $1,027,822 10.2% $95,523
Gross Profit $826,689 $895,671 8.3% $68,982
Expenses $772,695 $866,746 12% $94,051
EBITDA $53,994 $28,995 (46%)($24,999)
Fiscal Year 2023 ‐Budget Summary
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8/18/2023
6
FISCAL YEAR 2024 –PROPOSED EQUIPMENT & IMPROVEMENTS
Maintenance Equipment
Pick‐up Truck with Snow Blade
Spin Grinder
Tri‐Plex Tee Mower
Sand Pro (previously approved‐not arrived yet)
4 additions above total approximately $36,300 additional annual spend.
Building Enhancements
Clubhouse Study
Snack Bar Improvements Sales/Prep Areas
Shop Lift in Maintenance Building
On‐Course Improvements
Replace Submersible Pump for Winter Watering System
Tree Removal/Planting (Multi‐Year Project)
Maintenance & Restroom Doors, Concrete Pads
Project to Renovate Lake on Hole #4
Weather Shelter on Hole #17
New Tee Box Equipment
Dots indicate 163 Scotch
Pine trees that will need
To be removed over the
Next 3‐5 years.
There have already been
Over 500 trees removed
From the course.
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8/18/2023
7
Dots indicate proposed
Places for 100 new trees to
be planted over the next
3‐5 years based on manpower
And budget constraints
Thank You
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Jackrabbit Run
Business Plan – 2024
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Jackrabbit Run Golf Course Business Plan 2024
2
Table of Contents
Mission Statement......................................................................................................................... 3 Executive Summary ...................................................................................................................... 4 Market Conditions ........................................................................................................................ 6
SWOT Analysis ......................................................................................................................... 7
Golf Operations Objectives .......................................................................................................... 8
Food & Beverage Objectives........................................................................................................ 9
Annual Pass Sales Objectives..................................................................................................... 10 Golf Course Maintenance Objectives........................................................................................ 10
Capital Expense Plan.................................................................................................................. 11
Marketing Objectives ................................................................................................................. 12
Revenue Goals ............................................................................................................................. 12
Lead Generation Steps ............................................................................................................... 12 Competitive Analysis .................................................................................................................. 13 Proposed Rates ............................................................................................................................ 14
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Jackrabbit Run Golf Course Business Plan 2024
3
Mission Statement
Jackrabbit Run Golf Course strives to provide our customers and annual passholders a fantastic and
friendly customer service experience alongside an exceptionally maintained public golf course.
Overall Vision
Jackrabbit Run Golf Course will provide golfers with a memorable experience in the central Nebraska
golf market by offering a well-maintained and fair golfing experience. We enjoy attracting golfers of all
skills levels throughout the state and offer a comprehensive tournament and event schedule. The
clubhouse offers a food and beverage menu with several options ranging from outstanding
cheeseburgers to salads and several novel sandwich options. Jackrabbit Run is proud to present a
complete golfing experience and a fantastic opportunity to feel a sense of community in a public golf
setting. Brand Positioning Statement
Jackrabbit Run is a golf course that is dedicated to the customer experience and showcases excellent on-
course playing conditions. Jackrabbit Run exemplifies the character and charm of central Nebraska golf.
Our staff is excited to provide our customers a laid-back and friendly environment in which you feel “at
home.”
Landscapes Golf Management
Landscapes Golf Management, as the course manager, strives to provide the following:
▪ FISH! Service Philosophy
▪ A Safe Work Environment
▪ Cleanliness and Pride in our Facilities
▪ Employee Development Programs
▪ Resourceful Course Maintenance
▪ Financial Responsibility
▪ Professional Business Reporting
▪ Partners in Purchasing
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Jackrabbit Run Golf Course Business Plan 2024
4
Executive Summary Jackrabbit Run Golf Course will realize ($47,696) before equipment lease payments are factored in. We
plan on achieving the following objectives:
• Increase rounds played by 5% (26,750 rounds)
o Continue with the plan in place from 2023 for our events calendar. (Scrambles, couples
golf nights, junior play, league growth). Looking to potentially add an “anytime” golf league
to fill unused space on the tee-sheet as well as a couple’s league.
o Continue to prioritize golf course conditions such as bunker edging, tree management, and daily maintenance practices to improve pace of play during peak playing times.
Explore with golf associations the possibility of an event to fund an on-course project.
o Marketing of targeted promotions to attract play during slow times of the week. (Implement a driving range/beverage special)
o Implement Noteefy, which is a tee-time notification system to fill cancelled tee-times.
• Achieve a Net Promoter Score of 65
o Use the Fish! Service Program training with all staff upon onboarding and rehiring.
o Monitor our survey results that are collected weekly through SurveySparrow to ensure we
are addressing any areas of concern from our customers.
o Utilize secret shoppers to evaluate our performance in several sectors of our business as
they relate to daily play, tournament recruitment and administration, service
expectations, and golf course conditions.
o Addition of the Jackrabbit Run App which will allow our customers to book tee-times,
utilize GPS on course, visit our e-commerce store, online food & beverage ordering,
event registration.
• Implement 20% dues increase for annual passes
o Communicate increase and explanation for our increase a minimum of 2 months prior to typical sign-up release date.
o Note enhancements and improvements made to the facility. o Discuss current economic conditions, specifically minimum wage increase of 25% since pass rates were set for FY2023, as they relate to the price increase.
o Cart pass holders will have the added Tagmarshal GPS capability.
o Implement a loyalty program where members & customers earn 5% cash back on purchases
in the Pro-Shop, that they can redeem for green fees.
• Operate below a 42% COGS in Food and Beverage
o Continue weekly inventory of all F&B products
o Evaluate current product mix & order different products if costs warrant change
The original equipment lease on prior budgets were a part of the capital expenditure listing and therefore did
not impact overall cash flows. New equipment acquired in FY2023 and going forward will be a part of
operating expenses due to accounting guidelines specific to municipalities and Landscapes Fleet Management
as there is no formal lease agreement in place and no liability to Jackrabbit Run. Prior leases were capitalized
based on GAAP Rules prior to the switch to ASC 842. If the original lease is renewed that payment would also
go into the maintenance operating budget. These items are merely “rented” pieces of equipment but are
required to operate the course whether in operations or below the EBITA.
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Jackrabbit Run Golf Course Business Plan 2024
5
EXECUTIVE BUDGET SUMMARY Budget Summary
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Jackrabbit Run Golf Course Business Plan 2024
6
Market Conditions
With approximately 6,000 golfers within a 30-minute drive time and a stagnant total golfing
household count, ensuring our service levels and golf course conditions are better than our
competition is critical to our success.
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Jackrabbit Run Golf Course Business Plan 2024
7
SWOT Analysis Strengths
• Golf Course Conditions – Leading or equal to our public competitors, specifically Indianhead.
• Leadership - Strong, service minded leaders at the property.
• Food and Beverage offerings – Our menu has allowed our customers to enjoy food and
drink not previous offered and not available at our main public competitor.
• Renovated clubhouse and improved product displays throughout the facility
• Reasonable price point for annual passes and daily golf fees
• Large driving range and practice green to help consistent range related sales
Weaknesses
• We continue to try and educate the Grand Island and area residents about the recent changes
at Jackrabbit Run which include a new service model, greater offerings, space for events,
updated clubhouse and outdoor facilities and improved course conditions.
• Small clubhouse capacity limits our availability to host outside events, both golf and food and
beverage related. Opportunities
• Enhancing our golf related offerings by the hiring of a PGA professional (Private and group
lessons, club repair, etc.)
• Growth of junior programming (PGA Junior League, golf camps)
• Golf outing recruitment and revenue growth
• Recruiting outside food and beverage events
• Continue to leverage industry technology Threats
• Limited and stagnant amount of golfing households in the area.
• Average household income may make playing golf on a regular basis difficult.
• Other area golf courses with improved conditions in comparison to golf course condition
challenges presented in 2023.
• Economic challenges and price increases on purchases.
• Staffing-hiring to fill in during fall and spring months
• Minimum wage increase along with the increases in the years to come.
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Jackrabbit Run Golf Course Business Plan 2024
8
Golf Operations Objectives
Golf Operations will generate $840,739 in revenue in FY2024. To achieve this goal, the department must meet the following objectives: • Increase merchandise sales by 7.5%
o Continue to provide a good inventory mix through ordering different products
through new vendors offering a lower purchase price point.
o Continue to create new displays and regularly move product to new locations.
o Take advantage of discount programs offered by LGM’s purchasing partners.
• Grow Junior Golf Program to 45 participants (35 participants in 2023)
o Social media content promoting the success of this year’s program.
o Continue to offer a Junior Golf Camp, PGA Junior League, NJGT Events, High
School practice and events. o Enhance the program with new, fun activities for the participants. • Obtain sponsorships for the newly acquired Tagmarshal GPS System
o Calls to local businesses explaining our sponsorship program and the benefits
sponsoring our events would provide their organization.
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Jackrabbit Run Golf Course Business Plan 2024
9
Food & Beverage Objectives Food & Beverage Operations will generate in Net Operating Income in FY2024. To achieve this goal, the department must meet the
following objectives:
• Financial Performance
o Monthly meetings with GM and Regional manager to discuss payroll in relation
to revenue generated.
o Completion of weekly profit and loss spreadsheet. Make timely adjustments based on reported metrics.
• Inventory Management
o Continue weekly inventory counts to minimize expired product and maximize
cash flow.
o Evaluate new product purchases to replace higher priced items.
o Landscapes Golf Management is working on better purchasing power on key
products.
• Banquet Recruitment
o Social media and email marketing to recruit grad parties and small community
events.
o Speak with the Chamber to schedule after hours events.
• On-Course Sales
o Utilize beverage carts on highly utilized days.
o Train staff on upselling opportunities.
o Utilize our Jackrabbit Run App to promote on-course ordering.
• Upselling to Golf Outings
o Review past food selections and upsell new options for replacement to maximize
our profit margin.
o Utilize high profit margin meal packages for new golf outing clients.
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Jackrabbit Run Golf Course Business Plan 2024
10
Annual Pass Sales Objectives The Club will generate $112,098 in annual pass revenue in FY2024. To achieve this goal, the department must meet the following objectives:
• Increase pricing to come in alignment with our key local competitors
• Net Promoter Score goal of 65
o Monitor surveys and act according to mentioned areas of improvement.
• Provide more value back to our pass holders
o Addition of our Jackrabbit Run Golf Course App
o Addition of the Tagmarshal GPS Program
o Addition of our Loyalty Program
Golf Course Maintenance Objectives The Club will achieve Survey Course Maintenance Score of 4.4 in FY2023 (Scale of 1-5). To achieve this goal, the department must meet the following objectives:
• Department expense budget achievement
o Consistently monitor payroll dollars and staffing levels to be in congruence with current needs.
o Regularly financial meetings with the GM and Regional manager to discuss any variances
in relation to budget.
• Achieve course maintenance score of 4.4 (Scale of 1-5)
o Regularly monitor SurveySparrow survey results to identify areas of concern and
address them timely.
o Take full advantage of new equipment efficiency and quality of cut. o Continue to monitor winter conditions and act appropriately to ensure a strong start to the season.
• Agronomic Practices
o Fall aerification of greens and tees.
o Consistent chemical and fertilizer applications. o Utilize vendor purchasing partners and trusted vendors for high quality products that positively impact our playing conditions.
• Tree Management
o Both in-house and outsourced work to be completed to remove dead trees and stumps from storm damage and pine wilt.
o Timely replacement of trees that outline or define doglegs and aesthetic appearance of any relevant hole.
• Work with Golf Associations to help fund key course projects
o Host an annual event where the proceeds are designated to an improvement project.
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Jackrabbit Run Golf Course Business Plan 2024
11
Capital Expense Plan
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Jackrabbit Run Golf Course Business Plan 2024
12
2024 Marketing Objectives Revenue Goals The Club will achieve the following goals in 2024:
• Goal #1 - Memberships
o We will grow membership revenue by a net of 7.5%. In addition we will add
member benefits.
• Goal #2 – Junior Golf
o We will grow our Junior Golf Program by 10 new individuals.
• Goal #3 – Banquets
o We will have 3 banquets specific to food and beverage that will bring in $3,000 in
revenue.
• Goal #4 – Tee Time Revenue
o We will have 26,750 rounds that will bring in $710,264 revenue. Lead Generation Steps The Club has a marketing budget of $17,925 in 2024. To maximize this expense, the department must meet the following objectives: • Google Ads
o Approximately a $100 per month expense or no more than $2,000 annually. o Ads bring searches such as “Grand Island Golf Courses” bring Jackrabbit to the
top of the search result listing.
• Facebook Ads
o $2,000 in total annual expense.
o These advertisements will be in conjunction with any event upcoming such as
Jackrabbit Run Scrambles, Couples Nights,
• Print/Other Ads
o $2,000 spent on print ads for the fiscal year.
o Our print related marketing focus will be on a membership packet mailed to area
homes with total household income above $100,000.
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Jackrabbit Run Golf Course Business Plan 2024
13
Competitive Analysis
Competitive Analysis-2024 Rates Competitor
Distance (Miles)
Weekday 18 Hole w/Cart
Weekend 18 Hole w/Cart
Notes
Course Name
Indianhead 6.6 miles $50.00 $55.00 Very similar facility and price point offering 18 holes of public golf, annual passes, range, golf outings, and food and beverage events.
Centura Hills 18 miles $55.00 $65.00 High quality golf course near Cairo with a driving range. They have a small clubhouse similar to ours.
Riverside
Country Club
6 miles Private Private High quality private club with 18 holes, large practice area, new clubhouse and banquet space, and swimming pool.
Jackrabbit Run 0 Proposed 2024
$47.20
Pre-tax
Proposed 2024
$52.09
Pre-tax
Our proposed rates for 2024 are lower than the competitors’ rates for 2023.
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Jackrabbit Run Golf Course Business Plan 2024
14
Proposed Rates
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Jackrabbit Run Golf Course Business Plan 2023
Range $ -
Adult Annual Range Pass* 150.00 225.0 $235.00
Family Range Pass (In Household) 200.00 300.0 $315.00
Youth Range Pass (18 & Under) 100.00 150.0 $160.00
*Discount for Season Passholder 10% 10%
9 holes, per rider 9.00 10.00 10.00 10.50 11.00 11.00 11.50 11.50 12.00 $ 13.00
18 holes, per rider 15.00 15.00 15.50 16.00 16.00 16.50 16.50 17.00 $ 18.00
Golf Cart Punch Cards - 9 holes
125.00
125.00
130.00
135.00
135.00
140.00
140.00
175.00
$185.00
(increase punches from 17 to 20) 2022 Only Expires 12/31/2022
Golf Cart Punch Cards - 18 holes 195.00
195.00
203.00 211.00 211.00 220.00 220.00 275.00
$295.00 (increase punches from 17 to 20) 2022 Only Expires 12/31/2022
Ages 15 and under with paying adult No No No No No 5.00 $ 5.00 $ -
Golf Outings* $ -
Outing Weekday Fee - Includes Golf
& Cart
34.00 37.00 $ 39.00
Outing Weekend Fee - Includes Golf
& Cart
39.00 42.00 $ 44.00
*Discounts may be offered for non-peak hours or group size $ -
15
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AGENDA MEMO
To: The Mayor and City Council
Agenda: City Council Study Session (Budget)
Date: August 22, 2023
Item #: 6.c.
Subject: Parks & Recreation Budget Presentation - Capital Improvements &
Equipment
Staff Contact: Todd McCoy
BACKGROUND: Each year, the Parks and Recreation Department submits a proposed
budget as part of the larger City budgeting process. The Parks and Recreation
Department’s budget includes three major categories of expense. Those expense
categories are: personnel, operations, and capital. The Parks and Recreation
Department is not requesting additional FTE’s this year. The Parks and Recreation
Department's proposed budget also includes projected revenue for the coming
year. Most revenue sources are derived from facility user fees. The annual budget
presentation allows City Council members and the Mayor to provide feedback and to
help give strategic direction to Parks and Recreation Department.
DISCUSSION: The Grand Island Parks and Recreation Department (GIPR) will present
to the Council and Mayor Steele the highlights of the proposed FY 2024
budget. Personnel Services are projected to increase 7.53%. Operating expenses
are proposed to increase by 4.80%. Major operating increases forecasted are: fuel,
repair costs, chemicals, irrigation supplies, and delivery costs. Many of the increases
are directly related to rising costs and increased demand of park services.
The final budget category for discussion is “Capital Projects/Capital Equipment”. The
requests included in the budget include George Park Irrigation and Field Renovation
($300,000), Island Oasis Renovation Design ($250,000), Skate Park Public Outreach &
Conceptual Design ($25,000), Parks and Recreation Master Planning ($300,000),
Ryder Park Parking Lot Improvement ($950,00), Ryder Park Restroom ($300,000),
George Park Restroom ($300,000), Stolley Park Roads and Parking Upgrade
($351,538), Ryder Park Shelters ($65,000), Sterling Park Backstop ($10,000), Trail
Development ($75,000), Stolley Park Irrigation ($95,100), Park Project Contingency
($100,000), Parks ABI Infield Machine ($60,000) 11’ Parks Cut Mower ($98,000),
Cemetery Fertilizer and Sprayer/Spreader ($26,000).
Capital equipment carryover items previously approved in the prior FY include: Parks ½
Page 29 of 44
Ton 2 Wheel Drive Pickup ($58,000), Parks ¾ Ton 4 Wheel Drive Pickup ($40,000),
Parks 11’ Cut Mower ($92,478.61), and Parks Bucket Lift Truck ($155,669).
FISCAL IMPACT:
ALTERNATIVES:
RECOMMENDATION:
SAMPLE MOTION:
ATTACHMENTS:
1. Budget Presentation 2024
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AGENDA MEMO
To: The Mayor and City Council
Agenda: City Council Study Session (Budget)
Date: August 22, 2023
Item #: 6.d.
Subject: Final Review of FY24 Budget
Staff Contact: Patrick (Pat) Brown
BACKGROUND:
DISCUSSION:
FISCAL IMPACT:
ALTERNATIVES:
RECOMMENDATION:
SAMPLE MOTION:
ATTACHMENTS:
1. Budget Presentation
Page 40 of 44
Overview of General Fund:
Since the pandemic, the City has tempered their forecast of revenues due to the uncertainty of the
health crisis and the economy. The health crisis is waning, but it is still a variable we will consider in
forecasting revenues. Starting in fiscal year (FY) 2024, we have based our revenue forecast more on
financial data (actual revenues the last four years, economist trends, and the health of the local
economy) and have not subtracted non-financial estimates. Most of the City’s (General Fund) revenue
sources have steadily increased over the last four years. The FY24 revenue forecast reflects that growth.
As you can see below, the Administration has produced a fiscally responsible and sustainable FY24
budget for the citizens of Grand Island. The previously authorized expenditures of $3,650,000 for
Conestoga Marketplace and Camp Augustine will be paid out of cash reserves in FY24. After deduction
of those one-time expenditures, the General Fund Revenues in FY24 exceed General Fund Expenses by
$453k. Over the next five budget years, we project a healthy reserve fund balance for the General Fund.
General Fund Revenues:
City’s Sales Tax collection history:
GENERAL FUND REVENUES FY22 Actual FY23 Budget 2023 Forecast 2024 Proposed
ENVIRONMENT & LEISURE 1,697,279$ 1,720,819$ 1,727,319$ 1,790,774$
GENERAL GOVERNMENT 1,824,382$ 1,822,000$ 1,822,000$ 1,908,000$
NON-DEPARTMENTAL 40,488,118$ 36,353,018$ 39,682,665$ 43,593,704$
PUBLIC SAFETY 5,144,593$ 5,360,652$ 5,415,733$ 5,247,865$
PUBLIC WORKS 743,214$ 799,000$ 665,200$ 684,500$
GF TOTAL REVENUES 49,897,588$ 46,055,489$ 49,312,917$ 53,224,843$
Month
% Change from
Prior Year 2022-2023 2021-2022 2020-2021
October (August Sales)11.8%$1,462,922 $1,307,984 $1,057,781
November (September Sales)14.1%$1,530,517 $1,341,021 $1,174,042
December (October Sales)3.8%$1,433,866 $1,380,769 $1,149,438
January (November Sales)3.9%$1,423,046 $1,370,069 $1,078,953
February (December Sales)3.9%$1,639,752 $1,577,564 $1,355,388
March (January Sales)-0.4%$1,276,636 $1,281,894 $1,037,466
April (February Sales)3.2%$1,277,035 $1,237,015 $1,001,105
May (March Sales)2.4%$1,448,496 $1,414,451 $1,321,216
June (April Sales)1.1%$1,399,338 $1,383,994 $1,304,190
July (May Sales)12.7%$1,479,691 $1,312,894 $1,295,614
August (June Sales)1.6%$1,516,258 $1,492,461 $1,359,265
September (July Sales) Estimated 3.0%$1,510,726 $1,466,724 $1,325,502
Total 5.0%$17,398,283 $16,566,840 $14,459,959
Budget $15,294,386 $13,631,648 12,500,000$
% of Budget 113.8%121.5%115.7%
2004 Sales Tax 3,751,511 $3,313,368 $2,636,107
2018 Sales Tax 7,503,023 $6,626,736 $5,272,215
Total Sales Tax Collected and Forecast $28,652,817 $26,506,944 $22,368,281
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The FY24 budget reflects the addition of 11 FTE’s and the reclassification of 6 positions. Of this total, five
additional FTE’s and four reclassifications is in the General Fund. Attached is a list of Personnel Changes.
Personnel Expense for additions and reclassifications of General Fund FTE’s*:
*These costs reflect salaries and all benefits associated with the position.
Total Personnel Services for the General Fund:
Total General Fund Operating Expenses and Transfers Out:
Total General Fund Expenses:
Department Position Fund
FY2024 FTE
Request Cost
2025
Additional
Cost (5%
increase)
2026
Additional
Cost (4%
Increase)
2027
Additional
Cost (3%
increase)
2028
Additional
Cost (3%
increase)
Admin & Fin Cost Share Assistant City Administrator General Fund 251,598$ 12,580$ 10,567$ 8,242$ 8,490$
Legal Paralegal (Full Time)General Fund 37,005$ 1,850$ 1,554$ 1,212$ 1,249$
Admin Communications Manager General Fund 118,962$ 5,948$ 4,996$ 3,897$ 4,014$
Fire Captain General Fund 85,864$ 4,293$ 3,606$ 2,813$ 2,897$
Police Lieutenant (1 of 2)General Fund 137,987$ 6,899$ 5,795$ 4,520$ 4,656$
Police Lieutenant (2 of 2)General Fund 137,987$ 6,899$ 5,795$ 4,520$ 4,656$
Police Sergeant General Fund 122,932$ 6,147$ 5,163$ 4,027$ 4,148$
Human Resource Recruiter General Fund 92,729$ 4,636$ 3,895$ 3,038$ 3,129$
Police Records Clerk to Records Supervisor General Fund 110,207$ 5,510$ 4,629$ 3,610$ 3,719$
Police Subtract Records Clerk General Fund (86,954)$ -$ -$
Community Development Bldg Director to Chief Building Official General Fund 132,111$ 6,606$ 5,549$ 4,328$ 4,458$
Community Development Subtract Building Director General Fund (156,487)$ (4,695)$ (4,835)$
Emergency Mgmt Dispatcher (1)GF / County 40,000$ 2,000$ 1,640$ 1,309$ 1,348$
1,023,941$ 63,369$ 53,190$ 36,824$ 37,928$
GENERAL FUND PERSONNEL SVCS FY22 Actual FY23 Budget 2023 Forecast 2024 Proposed
ENVIRONMENT & LEISURE 4,707,815$ 5,591,047$ 5,591,461$ 5,780,902$
GENERAL GOVERNMENT 3,853,099$ 4,559,113$ 4,472,842$ 5,204,248$
PUBLIC SAFETY 21,844,615$ 24,986,569$ 25,312,597$ 27,398,191$
PUBLIC WORKS 958,957$ 1,131,510$ 875,970$ 1,337,570$
TOTAL PERSONNEL SVCS 31,364,486$ 36,268,239$ 36,252,870$ 39,720,910$
GENERAL FUND OPERATING EXP & TRANSFER OUTS FY22 Actual FY23 Budget 2023 Forecast 2024 Proposed
ENVIRONMENT & LEISURE 2,012,737$ 2,250,299$ 2,444,611$ 2,482,540$
GENERAL GOVERNMENT 492,905$ 805,390$ 800,580$ 917,401$
NON-DEPARTMENTAL 7,889,591$ 9,591,335$ 6,758,634$ 9,821,191$
PUBLIC SAFETY 2,144,520$ 2,421,293$ 2,480,527$ 3,198,156$
PUBLIC WORKS 250,029$ 274,700$ 270,700$ 281,950$
GRAND TOTAL 12,789,782$ 15,343,018$ 12,755,052$ 16,701,238$
GENERAL FUND TOTAL FY22 Actual FY23 Budget 2023 Forecast 2024 Proposed
ENVIRONMENT & LEISURE 6,720,552$ 7,841,346$ 8,036,072$ 8,263,442$
GENERAL GOVERNMENT 4,346,005$ 5,364,503$ 5,273,422$ 6,121,648$
NON-DEPARTMENTAL 7,889,591$ 9,591,335$ 6,758,634$ 9,821,191$
PUBLIC SAFETY 23,989,134$ 27,407,862$ 27,793,124$ 30,596,347$
PUBLIC WORKS 1,208,985$ 1,406,210$ 1,146,670$ 1,619,520$
GRAND TOTAL 44,154,268$ 51,611,256$ 49,007,922$ 56,422,148$
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City of Grand Island | Budget Book 2024 Page 4
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City of Grand Island | Budget Book 2024 Page 5
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