CAPITAL TRANSPORTATIONAREA AUTHORITY OPERATING & CAPITAL BUDGET FY 2023 Approved by the CATA Board of Directors on Wednesday, Aug. 17, 2022. CATA services are provided in accordance with Title VI of the Civil Rights Act of 1964, without discrimination on the basis of race, color or national origin.
CAPITAL AREA TRANSPORTATION AUTHORITY NATHAN TRIPLETT, Board Chair BRADLEY T. FUNKHOUSER, A ICP, Chief Executive Officer 4615 Tranter Street Lansing, Michigan 48910 517-394-1100 Fax: 517-394-3733 www.cata.org ii June 27, 2022 Dear Board Member: In accordance with Board Policy No. 202, attached is your copy of CATA’s proposed fiscal 2023 Operating and Capital budgets. We provide explanations for line-item changes under the Section 10 tab of your budget packet, entitled “References.” Please review the budget, and feel free to contact me with questions. CATA’s Executive Staff and I appreciate your thoughtful review of the enclosed document, and your generous contributions to our Board of Directors. BradleySincerely,T. Funkhouser, AICP Chief Executive Officer
DRIVES JOBS DRIVES ECONOMY DRIVES COMMUNITY DRIVES YOU
In 1972, the Capital Area Transportation Authority was formed under Act 55 (Public Act of Michigan 1963). At the time, CATA employed 58 individuals and, at year end, delivered 733,000 rides throughout the service region.
System wide, the agency also maintains 1,400 bus stops, along with approximately 150 shelters – some of which were customized to represent the unique characteristics of the communities and neighborhoods we serve.
At the time of this writing, we are proudly celebrating 50 years of service to our region.
Currently, our service area comprises 559 square miles in Ingham County, and portions of Eaton and Clinton counties. We look forward to partnering further with EATRAN and Clinton Area Transit System in the near future to achieve our vision for regional mobility.
CATA owns and operates three transit facilities:
• MSU contracted with CATA in 1999, launching campus service. The MSU CATA Transportation Center at Ramp 1 on Shaw Lane opened in 2004, serving as a main boarding center for campus routes. For the first time ever, MSU contracted with CATA to offer fare free transportation on campus during the 2018 academic year. To
Additionally, the Authority responds to the increasing demand for paratransit services, including Spec Tran, which is designed to meet the needs of people with disabilities.
While CATA delivered 11,049,317 annual trips in fiscal 2019 – the agency’s strongest ridership growth since fiscal 2007 – COVID 19 resulted in dramatic ridership declines beginning in March 2020. In fiscal 2021, we delivered 3,030,644 trips. Today, ridership is holding steady at about 16,500 average weekday trips thus far in fiscal 2022. With the full reopening of the State of Michigan in June 2021, Michigan State University students gradually returned to campus in late January 2022 for a combination of in person and remote instruction. CATA anticipates overall ridership to increase substantially as MSU onboards its largest freshman class in the 2022-’23 academic year.
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About CATA
• The CATA Transportation Center, located in the heart of downtown Lansing, opened its doors in 1997. It serves as a central boarding and transfer hub for 16 of CATA’s fixed routes, along with Indian Trails’ intercity bus services. The downtown CTC features a Customer Experience Center, complete with security, law-enforcement, community advocacy and custodial services.
For our fiscal 2023 budget, we propose to employ 429 individuals, most of whom reside in the Authority’s five funding jurisdictions, including the cities of Lansing and East Lansing; and Delhi, Lansing and Meridian townships. CATA currently operates 33 fixed routes
CATA continues to assess the transportation and mobility needs of the region, and is keenly focused on enhancing customer experience and providing transit solutions that reflect the voice of its customers.
CATA is currently engaged in discussions with Eaton County Transportation Authority (EATRAN) and Clinton Area Transit System in a coordinated effort to regionalize public transportation services and better meet the needs of our riders.
• Finally, the state of the art Capital Area Multimodal Gateway, Operated by CATA, opened in November 2015. The Gateway is served by three CATA fixed routes – two year-round (Routes 18 and 20) and two during MSU’s fall and spring semesters (Route 35 on weekends and Route 38 Monday through Friday) – and offers access to rail, taxis, transportation network companies and city, regional and national bus lines. Pay-by plate parking is also offered at the Gateway.
2 date, MSU has renewed its commitment to fare free service on campus each semester.
DRIVING MOBILITY SOLUTIONS
Capital Budget
Staff is pleased to present, for the Board’s consideration and approval, CATA’s proposed fiscal 2023 Operating and Capital budgets.
Our fiscal 2023 Capital Program of Projects will continue to be governed by the Transportation Improvement Program, the Unified Planning Work Program and the Regional Transportation Plan on file with the Tri County Regional Planning Commission. Organizational Structure & Staffing Changes
During fiscal 2022, there were four significant changes to CATA’s organizational structure the addition of a Human Resources Manager, a Utility employee, an Operations Supervisor and a Planning Aide (intern) The cost of these additional positions was considered when preparing the fiscal 2023 Operating Budget.
3 Budget Introduction
Operating Budget
The 2023 Operating Budget reflects expected revenues available for operations of approximately $60.4 million. This represents an increase of approximately $4.7 million (or 8.4 percent) over budgeted revenuesavailableforoperationsfor fiscal 2022 and an increase of approximately $2.7 million (or 4.6 percent) over actual revenues received and available for operations during fiscal 2021 (CATA’s last full fiscal year). The increase in expected fiscal 2023 revenues can primarily be attributed to funds available through the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA), and American Rescue Plan TheAct.
2023 Operating Budget reflects expected operating expenditures of approximately $62.1 million, which is an increase of approximately $6.9 million (or 12.6 percent) from budgeted operating expenditures for fiscal 2022, and an increase of approximately $7.1 million (or 12.9 percent) from actual operating expenses incurred during fiscal 2021.
The expected expenditures include Section 5307 (Urbanized Area Formula Funds), Section 5339 (Bus and Bus Facilities), Congestion Mitigation and Air Quality Improvement Program funding, and Section 5310 (Enhanced Mobility of Seniors and Individuals with Disabilities). Capital funding will be received from both federal government and State of Michigan (Michigan Department of Transportation) apportionments.
The fiscal 2023 Capital Budget, as previously developed by CATA, and submitted to and approved by the Tri County Regional Planning Commission, and as presented within the “Capital Program” tab of this report, calls for capital expenditures of approximately $11.1 million
In accordance with the Truth in Budgeting Act, it is noted that the projected fiscal 2023 Operating Budget includes revenues from an anticipated levy of ad valorem property taxes at the rate of 3.007 mills. This is the renewal of the base tax rate as approved in March 2020. These taxes are levied to defray the expenditures and meet the liabilities of the Authority in providing public transportation.
Truth in Budgeting – Taxes
As shown in the five year budget projection, the revenue budget in fiscal 2027 is projected at $66.7 million, while the expense budget is projected to be $69.9 million. This necessitates the use of Cash and Invested Funds of $3.2 million. The year end balance in fiscal 2027 of Cash and Invested Funds is estimated at $17.8 million, which meets the requirement of CATA Board Policy No. 212 (Policy on Current Operating Funds). That policy requires that CATA maintain a cash balance (cash and invested funds) of at least three months of operating expenses, or $17.5 million for fiscal 2027.
In developing the five year projection, CATA used conservative revenue figures and liberal expense figures in order to produce conservative trend lines. However, CATA management understands that this model is not fiscally sustainable. Consequently, over the course of the next few years, it is CATA’s intent to slowly merge the revenue and expense trend lines together, thereby eliminating the need to use surplus cash.
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Respectfully submitted, June 27, 2022 Dated Chief Executive Officer
Five Year Budget Projection
Conclusion The fiscal 2023 Operating and Capital budgets, and the five year projection incorporate assumptions that were previously approved by CATA’s Board of Directors. Further, the proposed budgets confirm CATA’s commitment to the provision of top quality public transportation to the region and good stewardship of public funds. We hope that this introduction answers any questions that may surface as you review the proposed budgets and related documents. Thank you for your continued commitment to CATA and to improving public transportation in the region.
Executive
part time)
Customer
The Executive Department is ultimately responsible for CATA’s entire operation, overseeing all departments and directing the Authority within the guidelines established by the Board of Directors. The department prepares all Board information; handles governmental relations, union relations and strategic planning; represents the Authority in various transit organizations; and prepares and monitors the Authority’s budget. The Executive Department manages special large scale projects.
Customer Experience Department personnel focus on delivering optimal, knock your socks off service from the first point of engagement throughout the lifetime of our relationship with riders in an effort to enhance customer experience. Department personnel are responsible for assisting individuals seeking information about CATA’s services; receiving, documenting and resolving customer complaints and issues; selling tokens and fare media; and providing public and customer education regarding CATA’s full range of services. A Customer Experience Representative is assigned to the Capital Area Multimodal Gateway, Operated by CATA, to assist Amtrak and Indian Trails’ customers and visitors. A representative at the CATA Transportation Center is designated to assist Indian Trails’ customers with trip planning needs. It is the responsibility of the Customer Experience Department to ensure a safe and secure environment at the CATA Transportation Center and, in conjunction with Operations, aboard fixed route vehicles. As part of its Community Advocacy Program, CATA contracts with Advent House Ministries to provide social services support to homebound/unsheltered patrons.
Customer
Staff Chief Executive Officer (1) Deputy Chief Executive Officer (EEO/Civil Rights Officer) (1) Secretary (1) (1) (1
Staff Customer Experience Manager (1) Experience Supervisor (1) Experience Representative (9) Experience Representative (4 part time) Executive Department
Department Descriptions
5
Customer
Customer Experience Department
Administrative Assistant
Fiscal Compliance Manager
Facilities & Grounds Department
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Staff Facilities & Grounds Manager (1) Facilities Repair Technician (1) Sign & Shelter Technician (1) Facilities & Grounds Maintenance (3) Facilities & Grounds Maintenance Custodian (1) Finance Department
The Finance Department is responsible for CATA’s financial transactions and the management of its funds in accordance with federal, state and local regulations, striving to ensure efficiency and cost effectiveness. The department is also responsible for maintaining an accounting system that accurately records CATA’s financial transactions, including accounts payable, accounts receivable, payroll and investments. The Finance Department also develops (along with all other departments) the annual budget and monitors its performance.
The Facilities & Grounds Department is responsible for the maintenance of CATA’s facilities, including its Administrative Offices, the CATA Transportation Center, Michigan State University CATA Transportation Center and the Capital Area Multimodal Gateway, Operated by CATA. In addition, this department installs and repairs bus stop signs, shelters and related amenities in accordance with CATA’s brand standards. The department also manages CATA’s bus schedule distribution to key points throughout the service region; covers the repair and preventive maintenance of equipment and buildings to ensure proper operation, as well as grounds and landscape management, and snow removal at bus stops and each CATA facility. The department also manages all facility construction and renovation projects.
Staff Director of Finance (1) Finance Manager (1) Accountant I Accounts Payable (1) Accountant I General (1) Accountant I Accounts Receivable (1) Accounting Clerk Currency Processing & Support (1 part time) Senior Accountant Grants & Receivables (1)
7 Human Resources Department
The
Human Resources Department is responsible recruitment and hiring, payroll and benefits, employee and labor relations, maintenance of employment records, and ensuring compliance with all federal, state and local employment laws. Staff Director of Human Resources (1) Human Resources Manager (1) Human Resources Assistant (1) Human Resources Generalist (2) Information Technology Services Department The Information Technology Services Department is responsible for the development and maintenance of CATA’s technology infrastructure, including the computer network and communications systems, i.e., phone, email, short message service, Automated Vehicle Locator system, cellular, radio, etc.; software applications, and fare collection and management systems. The technology infrastructure at CATA supports and provides efficiencies across the entire organization for both customers and employees. Staff Director of Information Technology Services (1) Information Technology Services Manager (1) Server & Network Administrator (1) Information Technology Services Technician (2) Information Technology Services Technician (1 part time) Vehicle Technology Coordinator (1)
Utility
Utility Employee
Mechanic Helper
Staff Director of Marketing & Customer Experience/Public Information Officer (1) Marketing Executive Administrative Assistant (1) Marketing Manager Service Information (1) Marketing Manager Generalist/Deputy Public Information Officer (1) Marketing Assistant Manager (1) Marketing Specialist (1) Marketing Aide (3 part time)
Maintenance Materials
Mechanic
Staff Director of Maintenance (1) Maintenance Superintendent (1) Maintenance Supervisor (3) & Body Mechanic (1) (20) (3) Supervisor (1) (12) Parts & Inventory Supervisor (1) Administrator (1) Marketing Department CATA’s Marketing Department is responsible for business activities involved in moving CATA’s services to the consumer. The department has five primary objectives: 1) raise customer and public awareness of CATA’s services, as well as the value and benefits of public transportation; 2) implement creative ridership and branding strategies; 3) develop and implement employee pride building activities; 4) provide clear and timely communications, targeted promotions, special events and community outreach efforts; and 5) manage CATA’s brand to ensure positive public and media perceptions of the Authority in order to ensure funding support. Major marketing initiatives include website content management, maintenance and development; research (brand, market analyses; Title VI, customer satisfaction and trip purpose surveys; focus groups and public meetings, etc.); community and media relations; service information; fare media production and testing; annual production of Legislative, Annual, Community, Budget and Development reports; advertising, media buying and promotions; transit advertising sales and management; internal and external special events; and crisis communications.
The Maintenance Department is responsible for maintaining a safe and clean fleet of vehicles, thereby allowing CATA to effectively serve the public within its service area. The department also manages all bus and vehicle maintenance, repairs, fueling and washing; and oversees departmental labor relations, purchasing and inventory control.
Paint
8 Maintenance Department
Maintenance
The Department striving to and manner. level of the call are are and operations are & Development Department
daily
scheduled, manifests
monitored. Staff Director of Operations (1) Operations Administrative Coordinator (1) Operations Manager Fixed Route (1) Operations Supervisor (11) Bus Operator (229) Bus Operator (60 part time) Operations Manager Paratransit (1) Paratransit Scheduler (6) Paratransit Service Representative (4) Paratransit Service Representative (4 part time) Operations Application Administrator (1) Planning
Fixed route responsibilities include routing, dispatching and street
9 Operations Department
Operations
built
supervision. Paratransit responsibilities include management
The Planning & Development Department is responsible for federal and state compliance; the implementation and coordination of regional transportation planning activities; long range system plans designed to meet the mobility needs of the Greater Lansing area; planning and scheduling CATA’s fixed route and directly operated paratransit services, including the assignment of operators to routes; and securing, managing, administering and reporting on all state and federal grants in compliance with applicable guidelines. Additionally, this Department is responsible for Title VI planning and evaluating, providing reports and information to management to facilitate decision making, determining fixed route bus stop locations, and serving as the liaison to the Federal Transit Administration, the Michigan Department of Transportation and the Tri County Regional Planning Commission. Staff Director of Planning and Development (1) Service Planning & Scheduling Manager (1) Senior Manager Data Analyst (1) Planning Aide (1 part time) Grants Manager (1) Grants Administrative Assistant (1)
delivers fixed route and paratransit transportation services,
Paratransit
provide trips in a safe, cost efficient
courteous
center where trips
The Purchasing & Contracts Department is responsible for conducting day to day procurement activities, including management of third party agreements and oversight of the procurement process. The department also acts as the Authority’s Disadvantaged Business Enterprise liaison for the outreach and utilization of DBE firms. Staff Purchasing & Contracts Manager DBE Liaison Officer (1) Procurement Specialist (2) Safety & Training Department
The Safety & Training Department is responsible for the development and management of CATA’s training programs for bus operators, including accident prevention, safety and training. Staff Safety Supervisor (1) Training Supervisor (1)
Purchasing & Contracts Department
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ChartsOrganizational Marketing Department Finance Department ResourcesHuman Department Information Technology Department Maintenance Department Operations Department &Planning Development Department Customer Experience Department ofBoard Directors Executive Department Grounds&Facility Department &Purchasing Contracts Department/DBE OfficerLiaison Training&Safety Department11
Oversight&LeadershipExecutive ofBoard Directors Chief Executive Officer Administrative Assistant Executive Secretary Financial Compliance Officer ChiefDeputy Executive Officer ITofDirector Services ofDirector &Planning Development ofDirector Finance ofDirector Human Resources ofDirector &Marketing Customer Experience &Purchasing Contracts Manager/DBE OfficerLiaison Customer Experience Manager ofDirector Operations ofDirector Maintenance Facilities Manager Safety Supervisor Training Supervisor 12 Marketing Administrative Assistant Operations Secretary
DepartmentExperienceCustomer ofDirector &Marketing Customer Experience Customer Experience Representative (9) time)part(4Customer Experience Manager Customer Experience Supervisor 13 unlesstimefullarepositionsAll noted.otherwise
DepartmentGrounds&Facilities 14 ChiefDeputy OfficerExecutive Grounds&Facilities Manager RepairFacilities Technician Shelter&SignCustodianTechnician unlesstimefullarepositionsAll noted.otherwise Grounds&Facilities Maintenance (3)
DepartmentFinance 15 FinanceofDirector ManagerFinance ClerkAccounting Currency &Processing Support time)part(1 IAccountant Accounts Receivable IAccountant General IAccountant PayableAccounts AccountantSenior &Grants Receivables unlesstimefullarepositionsAll noted.otherwise
DepartmentResourcesHuman ofDirector ResourcesHuman unlesstimefullarepositionsAll noted.otherwise16ResourcesHuman Assistant ResourcesHuman Generalist (2)ResourcesHuman Manager
DepartmentServicesTechnologyInformation ofDirector Information Technology Services unlesstimefullarepositionsAll noted.otherwise17Information Technology ManagerServices Network&Server Administrator Information Technology TechnicianServices (2) time)part(1 TechnologyVehicle Coordinator
DepartmentMaintenance ofDirector Maintenance unlesstimefullarepositionsAll noted.otherwise 18 Maintenance Superintendent Maintenance Supervisors (3) SupervisorUtility Body&Paint Mechanic Mechanic (20) HelperMechanic (3) Utility (12) PartsMaintenance Inventory& Supervisor Maintenance Materials Administrator
DepartmentMarketing unlesstimefullarepositionsAll noted.otherwise19ofDirector &Marketing Customer Experience/Public OfficerInformation Marketing Executive Administrative Assistant ManagerMarketing Service Information ManagerMarketing &Generalist PublicDeputy OfficerInformation Marketing Specialist AssistantMarketing Manager AideMarketing time)part(3
DepartmentOperations unlesstimefullarepositionsAll noted.otherwise20Operations Administrative Coordinator ofDirector Operations Operations FixedManager Route Operations Manager Paratransit Operations Application Administrator Operations Supervisors (11) OperatorsBus (229) time)part(60 Paratransit Scheduler (6) ServiceParatransit Representative (4) time)part(4
DepartmentDevelopment&Planning unlesstimefullarepositionsAll noted.otherwise21PlanningofDirector Development& ManagerSenior AnalystData &PlanningService Scheduling Manager ManagerGrants Grants Administrative Assistant AidePlanning time)part(1
DepartmentContracts&Purchasing unlesstimefullarepositionsAll noted.otherwise22&Purchasing Manager/Contracts OfficerLiaisonDBE Procurement Specialist (2)ExecutiveChief Officer
DepartmentTraining&Safety ChiefDeputy OfficerExecutive SupervisorTraining ExecutiveChief Officer SupervisorSafety unlesstimefullarepositionsAll noted.otherwise23
• Professionalism and integrity drive CATA’s actions and decisions.
Goals & Objectives
• CATA is committed to providing a safe experience for our customers, employees and the public we serve.
• CATA seeks to implement sustainable solutions as stewards of the community we serve; the planet and its finite resources.
• Accountability and the desire to always do the right thing serve as our guiding compass.
• CATA is committed to transparency in action, which inherently fosters trust and innovation.
Values
Vision Statement CATA will ensure public trust by re imagining regional mobility challenges and how we better engage those we serve.
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Mission Statement To meet the mobility needs of our region by providing innovative solutions in partnership with the communities we serve.
• We will approach community partners, customers and employees in the spirit of cooperation.
•
Goal No. 2 Experience Excellence best practices that lead to new and returning customers. To enhance CATA’s ability to engage customers. To improve the reliability of our services.
•
25 Goal No. 1 Regional Mobility
•
•
Customer
•
Promote organization wide efficiency and effectiveness. Lead by example toward continuous improvement. To commit to continuous improvement through process orientation. To work more collaboratively across department lines. To provide a fiscally sustainable financial approach. To empower the Board to serve as ambassadors of the strategic plan. To identify regional priorities for partnering. To implement sustainable business practices and operations. To implement measurable strategies and tactics to ensure workplace diversity, equity and inclusion.
•
•
Goal No. 3 Organizational Strength
•
•
•
•
Employ
•
Facilitate seamless and innovative multimodal transportation solutions throughout the tri county area. To ensure ongoing taxpayer support of CATA by effectively communicating the value of the region’s investment in public transportation and transparently stewarding public funds, resulting in voter passage of our millages. To identify and respond to mobility opportunities. To pursue and nurture key partnerships in the tri county region. To identify and reduce or eliminate barriers to ridership. To explore and implement small scale services.
•
•
Community Partnership
•
To acknowledge areas of improvement to cultivate best practices as we build on existing successes.
To improve our community’s quality of life by helping to make it a great place to live, work and play.
Exhibit responsible leadership through community engagement and public service.
Create a meaningful workplace that engages, empowers and values its employees.
•
To build stronger relationships and help increase partners’ effectiveness.
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To build CATA’s reputation by supporting community partners, creating goodwill and giving back to our community.
•
• To practice a culture of transparency.
Dynamic Workplace
• To welcome challenges as an opportunity to improve service. Think, problem solve, innovate and channel energy into positive solutions.
Goal No. 4
• To strive to become an employer of choice in the capital region.
•
Goal No. 5
To create a culture that values and celebrates diversity, equity and inclusion.
•
3. The CEO/Executive Director shall have authority within the overall budget to manage operations and the capital program, as well as make transfers to and from invested funds to facilitate daily operations and meet cash flow needs without requiring further approval by the Board.
Operating and Capital Budget for FY 2023, upon which a public hearing was held at a regular meeting of the Board on August 17, 2022, is adopted as the general appropriation of total revenues of the Authority to defray expenditures and meet liabilities in FY 2023 (October 1, 2022, through September 30, 2023).
The CATA Board of Directors, as its general appropriations act, adopts the following
resolutions:1.Theproposed
Proposed Motion
2. In accordance with the Truth in Budgeting Act, the Board states that the Authority's levy for 2022 of 3.007 mills of ad valorem property taxes as provided for in the Budget and authorized by resolution adopted on August 17, 2022, are for the purpose of defraying the expenditures and meeting the liabilities of the Authority in providing public transportation.
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Action Item – FY 2023 Budget Approval
Staff recommends that the Board of Directors adopt the following proposed motion.
At CATA’s August 17, 2022, Board of Directors meeting, a public hearing will be held on the FY 2023 budget and the 2022 property tax levy.
4. The annual goals and objectives, and the organization charts, as presented with the budget for FY 2023, are approved.
Staff recommends that the Board of Directors adopt the following proposed motion set forth below Proposed Motion
The CATA Board of Directors authorizes the levy of ad valorem property taxes for the year 2022 of 3.007 mills. The Board of Directors further directs Staff to file the required Form L 4029 with the appropriate jurisdictions.
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Action Item – 2022 Property Tax Levy
At CATA’s August 17, 2022, Board of Directors meeting, a public hearing will be held on the FY 2023 budget and the 2022 property tax levy.
The Board of Directors shall review and approve the annual operating budget and capital program, the annual property tax levy, the Authority’s goals and objectives, and the Authority’s organization charts for each fiscal year, as follows:
3. Goals and objectives; 4. Organization charts with a brief description of each department, listing all administrative positions by title;
A. Prior to March 15 each year, the Board, the Executive Director, Department Directors and administrative employees, as deemed necessary by the Executive Director, will meet to discuss in a public meeting the goals*, objectives* and future direction of the Authority.
5. Suggested language for the general appropriations act; 6. The five year capital program; 7. A five year projection of the operating budget (the “Five year Projection”) for background and planning; and
8. Other data relation to fiscal conditions that the Executive Director considers to be useful in considering the financial needs of the Authority.
1. The recommended operating budget and capital program for the ensuing year (together, the “budget”); 2. The proposed property tax levy;
Policy No. 202 29
Annual Budget & Capital Program, Property Taxes, Goals & Objectives and Organizational Charts
B. The Executive Director shall prepare and submit to the Board:
The above items shall be mailed or delivered to the Board members no later than July 1 of each year with a copy of this policy and shall be the first order of business to be discussed by the Board at its July meeting.
E. The budget is not a line item budget. The Executive Director shall have authority within the overall budget to manage operations and the capital program, as well as to make transfers to and from invested funds to facilitate daily operations and meet cash flow needs without further approval by the Board. The Board, by agenda item, may choose to amend the general appropriations act and adjust the budget whenever deemed necessary.
F. The budget shall not be construed to require CATA to make expenditures. It is the goal of CATA to achieve savings against the budget whenever possible.
C. Public hearing(s), with notice as required by law, shall be held at the regular Board meeting in August so that public input can be heard on the proposed millage rate for ad valorem taxes to be levied and on the proposed Budget. Following the public hearing(s) in the August meeting, the Board shall set the millage tax levy and may also approve the Budget, goals and objectives, organization charts as provided in paragraph D below, and the five year capital program. If the tax millage rate is not approved by the Board within 10 days of the public hearing, another public hearing on taxes must be scheduled. If the budget is not approved in the August meeting, it shall be scheduled for action in the September meeting.
Summary revenue and expense budget variance reports shall be submitted to the Board Treasurer at least quarterly, and more frequently as requested. The Board Chair and the Treasurer may require further and more detailed information from time to time.
D. In its August or September meeting, after the required public hearing, the Board shall approve the Budget, as well as the goals and objectives, organizational charts, and the five year capital program, by adoption of a general appropriations act for all funds and revenues of the Authority to defray expenditures and meet liabilities for the ensuing year. As mandated by the Truth in Budgeting Act, the general appropriations act shall also set forth and confirm the prior resolution setting forth the total number of mills of ad valorem property taxes to be levied and the purposes for which that millage is levied. Further, except as permitted by law, the general appropriations act or any amended act adopted by the Board shall not cause the estimated total expenditures, including any accrued deficit, to exceed estimated revenues, including invested funds and other available surplus and proceeds of bonds or other obligations.
Policy No. 202 30
Policy No. 202 31 The budget shall consist of: 1. Comparative details regarding expenditures and revenues for the most recently completed fiscal year and budget estimates for the current fiscal year; 2. Details regarding the anticipated revenues and sources of revenues for the coming year; 3. Details regarding the expenditure plan, by operational function, for the coming year; 4. The amount of surplus or deficit that has accumulated from prior fiscal years, together with the budget estimate of the amount of surplus or deficit expected in the current fiscal year; 5. An estimate of amounts needed for deficiency, contingent or emergency purposes, as well as the recommended source of funds; and 6. The capital program for the upcoming year. * DEFINITIONS:GoalsAgeneral statement of an area of critical importance and key results shall be used to develop specific objectives. Objectives A statement of results to be achieved. As such, it must be specific, realistic, quantifiable and understandable. Objectives can be both long term (taking much more than one year to accomplish) and short term (taking a year or less to accomplish), but are generally of a more short term nature. Adopted: 2 9 84 Amended: 5 18 94 11 16 05 2 15 12
FY 2023 OPERATING BUDGET
BudgetOperating2023Fiscal 2021vs2023Var%2021v2023VarianceActual20212022vs2023Var%2022v2023VarianceBudget2022Budget2023 Revenues $$$$$Farebox1,839,8641,795,00044,8643%1,595,110244,75415% ContractsService3,886,4963,815,00071,4962%1,611,4572,275,039141% TaxesProperty24,463,00023,707,505755,4953%23,548,973914,0274% (7)%(1,267,708)(7)%(1,113,604)RevenueState16,026,39617,140,00017,294,104 RevenueFederal13,695,9968,680,0005,015,99658%13,166,979529,0174% RevenueOther483,405590,000(106,595)(18)%517,108(33,703)(7)% $$$$$RevenuesTotal60,395,15755,727,5054,667,6528%57,733,7312,661,4265% Expenses $$$$$WagesandSalaries25,162,58222,402,0002,760,58212%19,148,7796,013,80331% HelpTemporary351,60082,000269,600329%331,12520,4756% TaxesPayroll2,279,6181,890,197389,42121%1,584,235695,38344% (184)%(1,096,583)(44)%(734,000)1,650,000916,000ExpensePension2,012,583 PlansInsuranceBenefitFringe5,085,0005,365,000(280,000)(5)%4,111,424973,57624% Retirees-PlansInsuranceBenefitFringe4,448,5001,598,0002,850,500178%10,009,057(5,560,557)(56)% OffTimePaidEmployee1,900,0001,645,000255,00016%1,826,41573,5854% BenefitsFringeOther129,00048,50080,500166%118,16510,8359% InsuranceCompensationWorker's400,000250,000150,00060%473,611(73,611)(16)% ExpensesResourceHumanOther100,00075,00025,00033%73,50126,49936% ClothingUniforms/Work235,200177,50057,70033%145,11890,08262% AllowanceTool16,50016,5000%13,2673,23324% ServiceTechnicalandProfessional229,600215,00014,6007%171,64157,95934% FeesLicenseandServicesComputer1,320,0001,402,400(82,400)(6)%1,040,540279,46027% ProductionandMediaAdvertising521,100475,00046,10010%180,947340,153188% SponsorshipsandPromotionsMarketing79,50070,0009,50014%224,463(144,963)(65)% MaintenanceGroundsandBuilding447,600407,50040,10010%531,449(83,849)(16)% ServicesContracted1,011,600659,400352,20053%470,668540,932115% MaintenanceSignsandShelter12,0007,5004,50060%22,169(10,169)(46)% (11)%(73,000)ServicesSecurity612,000685,000466,738145,26231% FeesBank84,00080,0004,0005%69,01914,98122% FeesAudit78,00075,0003,0004%79,620(1,620)(2)% FeesLegal192,000150,00042,00028%207,715(15,715)(8)% FluidsandFuel2,288,4001,801,000487,40027%1,702,439585,96134% TubesandTires156,000166,000(10,000)(6)%173,464(17,464)(10)% Vehicles-SuppliesandMaterials1,128,0001,425,000(297,000)(21)%1,013,475114,52511% GroundsandBuilding-SuppliesandMaterials194,700187,5007,2004%73,082121,618166% Shelters-SuppliesandMaterials12,00010,0002,00020%27,464(15,464)(56)% Miscellaneous-SuppliesandMaterials167,02391,50075,52383%118,43148,59241% SuppliesRelatedPandemic488,400223,000265,400119%861,310(372,910)(43)% SuppliesOffice109,884109,0008841%56,81453,07093% SuppliesPrinting122,004122,00040%85,73936,26542% MaterialsProgram162,000156,1005,9004%53,710108,290202% ExpensesShippingandPostage47,62042,1005,52013%44,5153,1057% 32
BudgetOperating2023Fiscal PhoneUtilities:212,400197,50014,9008%166,22846,1738% ElectricUtilities:337,200328,0009,2003%293,15944,04115% SewerandWaterUtilities:112,800112,0008001%96,03316,76717% PowerSteamUtilities:18,00018,0000%15,6512,34915% GasNaturalUtilities:235,080203,60031,48015%128,349106,73183% CollectionTrash12,24011,1001,14010%9,7732,46725% InsuranceLiabilityandProperty1,068,0001,040,00028,0003%695,997372,00353% ServiceSpec-TranContracted7,800,0007,819,000(19,000)(0)%7,102,539697,46110% ServiceRuralContacted1,200,0001,088,000112,00010%1,040,883159,11710% SubscriptionsandDues152,624134,55018,07413%159,672(7,048)(4)% MeetingsandTraining271,500246,60024,90010%116,862154,638132% RentalsandLeases60,60065,000(4,400)(7)%47,36013,24028% ExpensesMiscellaneousOther4,9204,25067016%562,282(557,362)(99)% ExpensesIneligibleOther116,280128,100(11,820)(9)%131,760(15,480)(12)% $$$$$ExpensesOperatingTotal62,089,07555,155,3976,933,67813%54,980,0717,109,00413% $$$$$PositionFinancialinChangeNet(1,693,918)572,108(2,266,026)(396)%2,753,659(4,447,578)(162)% 33
FY 2023 DEPARTMENTAL ANALYSIS
AnalysisDepartmental2023Fiscal Board-AdminDepartment: 2021vs2023Var%2021v2023VarianceActual20212022vs2023Var%2022v2023VarianceBudget2022Budget2023Ref.No. $$$$MeetingsandTraining15,00015,0000.00%97514,025$1,438.46% $$$$Board-AdminTotal15,00015,000-0.00%97514,025$1,438.46% ExperienceCustomer-AdminDepartment: 2021vs2023Var%2021v2023VarianceActual20212022vs2023Var%2022v2023VarianceBudget2022Budget2023Ref.No. $$$$$WagesandSalaries512,000478,00034,0007.11%372,513139,48737.44%2 HelpTemporary---0.00%146,684(146,684)(100.00)% TaxesPayroll47,42141,3476,07414.69%31,85515,56648.86%1 BenefitsFringeOther---0.00%699(699)(100.00)% ClothingUniforms/Work5,4005,0004008.00%7,375(1,975)(26.78)% ServiceTechnicalandProfessional---0.00%793(793)(100.00)% SponsorshipsandPromotionsMarketing1,500-1,5000.00%301,4704,819.65% ServicesContracted72,000-72,0000.00%20,28751,713254.90%35 %6)(10.600)(73,0ServicesSecurity612,000685,000466,738145,26231.12%15,35 Miscellaneous-SuppliesandMaterials---0.00%30(30)(100.00)% SuppliesOffice24,00010,00014,000140.00%4,30619,694457.31%17 MeetingsandTraining21,60020,0001,6008.00%8,47213,128154.96% RentalsandLeases27,60026,5001,1004.15%20,9306,67031.87%5 ExpensesIneligibleOther2,4002,00040020.00%5,028(2,628)(52.27)%25 $$ExperienceCustomer-AdminTotal1,325,9211,267,84758,074$4.58%1,085,742$240,179$22.12% OfficeExecutive-AdminDepartment: 2021vs2023Var%2021v2023VarianceActual20212022vs2023Var%2022v2023VarianceBudget2022Budget2023Ref.No. $$$$$WagesandSalaries533,100515,00018,1003.51%442,12490,97620.58%2 TaxesPayroll49,37644,5474,82910.84%31,63517,74156.08%1 ServiceTechnicalandProfessional51,60050,0001,6003.20%60750,9938,400.82% ServicesContracted---0.00%5,968(5,968)(100.00)% FeesLegal192,000150,00042,00028.00%207,632(15,632)(7.53)%23 SuppliesOffice1,8001,50030020.00%1,62517510.78%17 ExpensesShippingandPostage60050010020.00%1,046(446)(42.62)% SubscriptionsandDues80,00080,000-0.00%54,49025,51046.81%3 MeetingsandTraining40,00040,000-0.00%13,19026,81067.02% ExpensesMiscellaneousOther2,4002,00040020.00%252,3759,500.00% ExpensesIneligibleOther6,0005,0001,00020.00%5,12587517.08%25 $$$$$OfficeExecutive-AdminTotal956,876888,54768,3297.69%763,466193,41025.33% 34
AnalysisDepartmental2023Fiscal Finance-AdminDepartment: 2021vs2023Var%2021v2023VarianceActual20212022vs2023Var%2022v2023VarianceBudget2022Budget2023Ref.No. $$$$$WagesandSalaries395,000452,000(57,000)(12.61)%415,049(20,049)(4.83)%2 HelpTemporary60,000-60,0000.00%79,096(19,096)(24.14)% TaxesPayroll36,58539,098(2,513)(6.43)%34,0182,5677.55%1 BenefitsFringeOther---0.00%663(663)(100.00)% ServiceTechnicalandProfessional60,00050,00010,00020.00%63,156(3,156)(5.00)%6 FeesLicenseandServicesComputer---0.00%840(840)(100.00)% ServicesContracted36,00030,0006,00020.00%67,231(31,231)(46.45)%7 FeesBank84,00080,0004,0005.00%68,94015,06021.85% FeesAudit78,00075,0003,0004.00%79,620(1,620)(2.03)%8 SuppliesOffice4,2004,0002005.00%3,1151,08534.82%17 ExpensesShippingandPostage72060012020.00%38833285.61% SubscriptionsandDues1,2001,00020020.00%96923123.85% MeetingsandTraining6,0006,000-0.00%4325,5681,288.89% RentalsandLeases24,000-24,0000.00%-24,0000.00%40 ExpensesMiscellaneousOther120-1200.00%675379.67% ExpensesIneligibleOther240-2400.00%267(27)(10.25)%25 $$Finance-AdminTotal786,065737,69848,367$6.56%813,851$(27,786)$(3.41)% ResourcesHuman-AdminDepartment: 2021vs2023Var%2021v2023VarianceActual20212022vs2023Var%2022v2023VarianceBudget2022Budget2023Ref.No. $$$$$WagesandSalaries362,000272,00090,00033.09%265,13796,86336.53%2 HelpTemporary120,000-120,0000.00%24,83395,167383.22%36 TaxesPayroll33,52823,52810,00042.50%20,99112,53759.73%1 ExpensesResourceHumanOther---0.00%7,384(7,384)(100.00)% ServiceTechnicalandProfessional78,00075,0003,0004.00%86,752(8,752)(10.09)% ProductionandMediaAdvertising41,1005,00036,100722.00%3,44037,6601,094.70%4 ServicesContracted36,00025,00011,00044.00%48,767(12,767)(26.18)%22 FeesLegal---0.00%83(83)(100.00)% SuppliesPandemic-Related---0.00%300(300)(100.00)% SuppliesOffice5,4005,0004008.00%8,450(3,050)(36.09)%17 ExpensesShippingandPostage---0.00%98(98)(100.00)% SubscriptionsandDues1,0201,000202.00%67334751.58% MeetingsandTraining8,4008,0004005.00%2,0676,333306.44% ExpensesIneligibleOther1,2001,00020020.00%3,005(1,805)(60.06)%25 $$$$$ResourcesHuman-AdminTotal686,648415,528271,12065.25%471,978214,67045.48% 35
AnalysisDepartmental2023Fiscal TechnologyInformation-AdminDepartment: 2021vs2023Var%2021v2023VarianceActual20212022vs2023Var%2022v2023VarianceBudget2022Budget2023Ref.No. $$$$$WagesandSalaries428,000394,00034,0008.63%355,74072,26020.31%2 TaxesPayroll39,64234,0815,56116.32%28,33811,30439.89%1 FeesLicenseandServicesComputer1,320,0001,400,000(80,000)(5.71)%1,039,700280,30026.96%9 ServicesContracted5,4005,0004008.00%6,136(736)(11.99)% Miscellaneous-SuppliesandMaterials104,41950,00054,419108.84%81,99422,42527.35% SuppliesOffice30,00025,0005,00020.00%14,58615,414105.68%17 SuppliesPrinting---0.00%197(197)(100.00)% ExpensesShippingandPostage300-3000.00%2,539(2,239)(88.18)% MeetingsandTraining12,0008,0004,00050.00%66,795(54,795)(82.03)% RentalsandLeases2,4002,00040020.00%-2,4000.00% ExpensesIneligibleOther2,400-2,4000.00%412,3595,812.79%25 $$$$$TechnologyInformation-AdminTotal1,944,5611,918,08126,4801.38%1,596,063348,498(15.29)% Marketing-AdminDepartment: 2021vs2023Var%2021v2023VarianceActual20212022vs2023Var%2022v2023VarianceBudget2022Budget2023Ref.No. $$$$$WagesandSalaries416,000474,000(58,000)(12.24)%392,47023,5306.00%2 HelpTemporary120,000-120,0000.00%24,94795,053381.02%36 TaxesPayroll38,53041,001(2,471)(6.03)%32,3186,21219.22%1 BenefitsFringeOther---0.00%10,915(10,915)(100.00)% FeesLicenseandServicesComputer-2,400(2,400)(100.00)%--0.00% ProductionandMediaAdvertising480,000468,00012,0002.56%164,187315,813192.35%24 SponsorshipsandPromotionsMarketing78,00070,0008,00011.43%224,432(146,432)(65.25)%24 ServicesContracted120,00091,90028,10030.58%48,08971,911149.54%24 Miscellaneous-SuppliesandMaterials---0.00%1,082(1,082)(100.00)% SuppliesOffice24,00025,000(1,000)(4.00)%4,98519,015381.41%17 SuppliesPrinting120,000120,000-0.00%85,05034,95041.09%24 MaterialsProgram162,000156,1005,9003.78%53,710108,290201.62%24 ExpensesShippingandPostage40,00030,00010,00033.33%76239,2385,151.48%24 SubscriptionsandDues67,80050,60017,20033.99%47,69520,10542.15% MeetingsandTraining10,2009,6006006.25%3,8006,400168.39% RentalsandLeases---0.00%9,966(9,966)(100.00)% ExpensesIneligibleOther102,00088,10013,90015.78%68,50533,49548.89%25 $$$$$Marketing-AdminTotal1,778,5301,626,701151,8299.33%1,172,914605,61651.63% 36
AnalysisDepartmental2023Fiscal Development&Planning-AdminDepartment: 2021vs2023Var%2021v2023VarianceActual20212022vs2023Var%2022v2023VarianceBudget2022Budget2023Ref.No. $$$$$WagesandSalaries409,000353,00056,00015.86%343,59265,40819.04%2 HelpTemporary48,00082,000(34,000)(41.46)%8,70939,291451.18%26 TaxesPayroll37,88230,5347,34824.06%29,1348,74830.03%1 BenefitsFringeOther---0.00%16,000(16,000)(100.00)% ProductionandMediaAdvertising---0.00%1,460(1,460)(100.00)% ServicesContracted48,000-48,0000.00%70,524(22,524)(31.94)% SuppliesOffice1,200500700140.00%1151,085943.93%17 SubscriptionsandDues1,8001,00080080.00%4301,370318.70% MeetingsandTraining15,00015,000-0.00%-15,0000.00% $$$$$Development&Planning-AdminTotal560,882482,03478,84816.36%469,96390,91914.66% Purchasing-AdminDepartment: 2021vs2023Var%2021v2023VarianceActual20212022vs2023Var%2022v2023VarianceBudget2022Budget2023Ref.No. $$$$$WagesandSalaries190,000172,00018,00010.47%133,41856,58242.41%2 TaxesPayroll17,59814,8782,72018.28%10,4597,13968.26%1 ServiceTechnicalandProfessional---0.00%1,144(1,144)(100.00)% ServicesContracted6,0005,0001,00020.00%7,444(1,444)(19.40)% GroundsandBuilding-SuppliesandMaterials---0.00%36(36)(100.00)% SuppliesOffice60050010020.00%(802)1,402(174.80)%17 SubscriptionsandDues30020010050.00%18012066.67% MeetingsandTraining5,4005,0004008.00%5,4000.00% $$$$$Purchasing-AdminTotal219,898197,57822,32011.30%151,87868,02044.79% Safety-AdminDepartment: 2021vs2023Var%2021v2023VarianceActual20212022vs2023Var%2022v2023VarianceBudget2022Budget2023Ref.No. $$$$$WagesandSalaries130,000131,000(1,000)(0.76)%154,945(24,945)(16.10)%2 TaxesPayroll12,04111,3317106.27%13,037(996)(7.64)%1 ServicesContracted36,00035,0001,0002.86%36,0000.00% Miscellaneous-SuppliesandMaterials---0.00%80(80)(100.00)% SuppliesPandemic-Related6,0003,0003,000100.00%2,2403,760167.86% SuppliesOffice6,0005005,5001,100.00%6,114(114)(1.86)%17 SubscriptionsandDues-250(250)(100.00)%--0.00% MeetingsandTraining6,0002,0004,000200.00%1,9794,021203.17% $$$$$Safety-AdminTotal196,041183,08112,9607.08%178,39517,6460.31% 37
AnalysisDepartmental2023Fiscal Administration-FacilitiesDepartment: 2021vs2023Var%2021v2023VarianceActual20212022vs2023Var%2022v2023VarianceBudget2022Budget2023Ref.No. $$$$$WagesandSalaries352,000318,00034,00010.69%310,84841,15213.24%2 HelpTemporary3,600-3,6000.00%8062,794346.43% TaxesPayroll32,60227,5075,09518.52%25,1607,44229.58%1 ClothingUniforms/Work1,8001,50030020.00%2,711(911)(33.61)% ServiceTechnicalandProfessional---0.00%603(603)(100.00)% MaintenanceGroundsandBuilding18,000101,000(83,000)(82.18)%206,485(188,485)(91.28)%12 ServicesContracted240,000232,0008,0003.45%68,372171,628251.02% MaintenanceSignsandShelter12,0007,5004,50060.00%22,169(10,169)(45.87)% GroundsandBuilding-SuppliesandMaterials-161,000(161,000)(100.00)%60,809(60,809)(100.00)%12 Shelters-SuppliesandMaterials12,00010,0002,00020.00%27,464(15,464)(56.31)% Miscellaneous-SuppliesandMaterials22,20022,500(300)(1.33)%22,578(378)(1.67)% SuppliesPandemic-Related-15,000(15,000)(100.00)%62,091(62,091)(100.00)% ExpensesShippingandPostage--0.00%72(72)(100.00)% ElectricUtilities:-268,000(268,000)(100.00)%240,355(240,355)(100.00)%12 SewerandWaterUtilities:-100,000(100,000)(100.00)%84,699(84,699)(100.00)%12 GasNaturalUtilities:-185,000(185,000)(100.00)%119,106(119,106)(100.00)%12 CollectionTrash-8,600(8,600)(100.00)%7,703(7,703)(100.00)%12 MeetingsandTraining-2,500(2,500)(100.00)%--0.00%12 ExpensesIneligibleOther2,0402,000402.00%3801,660436.53%25 $$$$$Administration-FacilitiesTotal696,2421,496,107(765,865)(51.19)%1,262,411(566,169)(44.85)% CTC-FacilitiesDepartment: 2021vs2023Var%2021v2023VarianceActual20212022vs2023Var%2022v2023VarianceBudget2022Budget2023Ref.No. $$$$$MaintenanceGroundsandBuilding228,000217,00011,0005.07%231,871(3,871)(1.67)%10 ServicesContracted30,00029,5005001.69%3,54226,458746.94%11 GroundsandBuilding-SuppliesandMaterials22,80022,0008003.64%9,65413,146136.17% SuppliesPandemic-Related---0.00%520(520)(100.00)% SuppliesOffice-2,000(2,000)(100.00)%--0.00%17 PhoneUtilities:15,60014,0001,60011.43%13,9821,61811.57% ElectricUtilities:40,80040,0008002.00%35,1315,66916.14% SewerandWaterUtilities:12,00012,000-0.00%11,3346665.87% PowerSteamUtilities:18,00018,000-0.00%15,6512,34915.01% GasNaturalUtilities:15,00014,6004002.74%6,4398,561132.95% CollectionTrash1,8001,800-0.00%1,32547535.81% $$$$$CTC-FacilitiesTotal384,000370,90013,1003.53%329,45054,55016.56% 38
AnalysisDepartmental2023Fiscal MMG-FacilitiesDepartment: 2021vs2023Var%2021v2023VarianceActual20212022vs2023Var%2022v2023VarianceBudget2022Budget2023Ref.No. $$$$$MaintenanceGroundsandBuilding93,60089,5004,1004.58%93,0925080.55%10 ServicesContracted9,0009,000-0.00%3,4805,520158.65%11 GroundsandBuilding-SuppliesandMaterials6,3004,5001,80040.00%2,5843,716143.78% SuppliesPandemic-Related---0.00%480(480)(100.00)% PhoneUtilities:9,6009,5001001.05%8,7828189.32% ElectricUtilities:20,40020,0004002.00%20,2002000.99% GasNaturalUtilities:4,0804,000802.00%2,8041,27645.52% CollectionTrash84070014020.00%7449612.90% $$$$$MMG-FacilitiesTotal143,820137,2006,6204.83%132,16611,6548.82% Tranter-FacilitiesDepartment: 2021vs2023Var%2021v2023VarianceActual20212022vs2023Var%2022v2023VarianceBudget2022Budget2023Ref.No. $$$$MaintenanceGroundsandBuilding108,000108,0000.00%108,000$0.00%10,12 ServicesContracted240,000-240,0000.00%240,0000.00%11,12 GroundsandBuilding-SuppliesandMaterials165,600-165,6000.00%165,6000.00%12 Miscellaneous-SuppliesandMaterials23,400-23,4000.00%-23,4000.00%12 PhoneUtilities:37,200-37,2000.00%-37,2000.00%12 ElectricUtilities:276,000-276,0000.00%276,0000.00%12 SewerandWaterUtilities:100,800-100,8000.00%100,8000.00%12 GasNaturalUtilities:216,000-216,0000.00%216,0000.00%12 CollectionTrash9,600-9,6000.00%9,6000.00%12 $$Tranter-FacilitiesTotal1,176,600-1,176,600$0.00%-$1,176,600$0.00% 39
AnalysisDepartmental2023Fiscal Administration-MaintenanceDepartment: 2021vs2023Var%2021v2023VarianceActual20212022vs2023Var%2022v2023VarianceBudget2022Budget2023Ref.No. $$$$$WagesandSalaries624,000588,00036,0006.12%585,82038,1806.52%2,27 TaxesPayroll57,79550,8626,93313.63%46,10611,68925.35%1 ServiceTechnicalandProfessional---0.00%60(60)(100.00)% ServicesContracted37,20037,0002000.54%21,15816,04275.82%21 FluidsandFuel90,00056,00034,00060.71%61,57328,42746.17%28 TubesandTires-6,000(6,000)(100.00)%--0.00% Vehicles-SuppliesandMaterials96,000150,000(54,000)(36.00)%101,237(5,237)(5.17)%29 Miscellaneous-SuppliesandMaterials12,00013,000(1,000)(7.69)%12,548(548)(4.37)% SuppliesPandemic-Related2,4005,000(2,600)(52.00)%4,285(1,885)(43.99)% SuppliesOffice2,0402,000402.00%2,0400.00%17 SubscriptionsandDues50450040.80%5040.00% MeetingsandTraining24,00021,0003,00014.29%-24,0000.00% ExpensesMiscellaneousOther2,4002,00040020.00%9751,425146.15% $$$$$Administration-MaintenanceTotal948,339931,36216,9771.82%833,761114,57813.74% RouteFixed-MaintenanceDepartment: 2021vs2023Var%2021v2023VarianceActual20212022vs2023Var%2022v2023VarianceBudget2022Budget2023Ref.No. $$$$$WagesandSalaries2,019,0001,802,000217,00012.04%1,638,627380,37323.21%2,27 TaxesPayroll187,000155,87331,12719.97%140,15146,84933.43%1 ClothingUniforms/Work48,00045,0003,0006.67%32,94015,06045.72% ServicesContracted96,000150,000(54,000)(36.00)%99,672(3,672)(3.68)% FluidsandFuel1,884,0001,500,000384,00025.60%1,378,768505,23236.64%28 TubesandTires150,000150,000-0.00%166,259(16,259)(9.78)% Vehicles-SuppliesandMaterials960,0001,150,000(190,000)(16.52)%839,896120,10414.30%29 SuppliesRelatedPandemic480,000200,000280,000140.00%791,394(311,394)(39.35)% SuppliesOffice1,200-1,2000.00%68751374.71%17 ExpensesShippingandPostage6,0004,0002,00050.00%4,3051,69539.38% MeetingsandTraining2,400-2,4000.00%1,2261,17495.72% RentalsandLeases-5,000(5,000)(100.00)%--0.00% $$$$$RouteFixed-MaintenanceTotal5,833,6005,161,873671,72713.01%5,093,925739,67513.66% 40
AnalysisDepartmental2023Fiscal Paratransit-MaintenanceDepartment: 2021vs2023Var%2021v2023VarianceActual20212022vs2023Var%2022v2023VarianceBudget2022Budget2023Ref.No. $$$$$WagesandSalaries196,700374,000(177,300)(47.41)%67,905128,795189.67%2,27 TaxesPayroll18,21832,351(14,133)(43.69)%6,42811,790183.44%1 ServicesContracted-10,000(10,000)(100.00)%--0.00% FluidsandFuel314,400245,00069,40028.33%262,09752,30319.96%28 TubesandTires6,00010,000(4,000)(40.00)%7,206(1,206)(16.73)% Vehicles-SuppliesandMaterials72,000125,000(53,000)(42.40)%72,342(342)(0.47)%29 $$$$$Paratransit-MaintenanceTotal607,318796,351(189,033)(23.74)%415,977191,34146.00% AdminRouteFixed-OperationsDepartment: 2021vs2023Var%2021v2023VarianceActual20212022vs2023Var%2022v2023VarianceBudget2022Budget2023Ref.No. $$WagesandSalaries1,062,000968,00094,000$9.71%911,939$150,061$16.46%2 TaxesPayroll98,36283,73214,63017.47%72,65825,70435.38%1 Miscellaneous-SuppliesandMaterials5,0045,00040.08%1044,9004,705.53% SuppliesOffice2,0042,00040.20%1,75724714.09%17 SuppliesPrinting2,0042,00040.20%2,0040.00% MeetingsandTraining20,00013,0007,00053.85%13,9256,07543.63% ExpensesMiscellaneousOther---0.00%298(298)(100.00)% ExpensesIneligibleOther---0.00%64(64)(100.00)%25 $$$$$AdminRouteFixed-OperationsTotal1,189,3741,073,732115,64210.77%1,000,745188,62918.85% ServiceRouteFixed-OperationsDepartment: 2021vs2023Var%2021v2023VarianceActual20212022vs2023Var%2022v2023VarianceBudget2022Budget2023Ref.No. $$$$$WagesandSalaries13,906,28211,595,0002,311,28219.93%9,673,2134,233,06943.76%2 TaxesPayroll1,288,0001,002,967285,03328.42%865,480422,52048.82%1 ClothingUniforms/Work180,000126,00054,00042.86%101,59878,40277.17%37 Miscellaneous-SuppliesandMaterials---0.00%16(16)(100.00)% SuppliesOffice4,2004,0002005.00%4,228(28)(0.65)%17 SuppliesPrinting---0.00%492(492)(100.00)% MeetingsandTraining84,00080,0004,0005.00%84,0000.00% ExpensesMiscellaneousOther---0.00%26(26)(100.00)% $$$$$ServiceRouteFixed-OperationsTotal15,462,48212,807,9672,654,51520.73%10,645,0534,817,42945.26% 41
AnalysisDepartmental2023Fiscal AdminParatransit-OperationsDepartment: 2021vs2023Var%2021v2023VarianceActual20212022vs2023Var%2022v2023VarianceBudget2022Budget2023Ref.No. $$$$$WagesandSalaries577,500586,000(8,500)(1.45)%531,08946,4118.74%2 HelpTemporary---0.00%46,050(46,050)(100.00)% TaxesPayroll53,48850,6892,7995.52%42,35411,13426.29%1 ServiceTechnicalandProfessional40,00040,000-0.00%18,52621,475115.92%13 Miscellaneous-SuppliesandMaterials-1,000(1,000)(100.00)%--0.00% SuppliesOffice3,2401,0002,240224.00%6782,562378.02%17 MeetingsandTraining1,5001,500-0.00%-1,5000.00% RentalsandLeases6,6006,5001001.54%6,6000.00%14 ExpensesMiscellaneousOther-250(250)(100.00)%-0.00% ExpensesIneligibleOther--0.00%2,681(2,681)(100.00)%25 $$$$$AdminParatransit-OperationsTotal682,328686,939(4,611)(0.67)%641,37640,9526.38% ServiceParatransit-OperationsDepartment: 2021vs2023Var%2021v2023VarianceActual20212022vs2023Var%2022v2023VarianceBudget2022Budget2023Ref.No. $$WagesandSalaries2,500,0002,380,000120,000$5.04%1,935,578$564,422$29.16%2 TaxesPayroll231,550205,87125,67912.47%153,84677,70450.51%1 ServiceSpec-TranContracted7,800,0007,819,000(19,000)(0.24)%7,102,539697,4619.82%30,32 ServiceRuralContacted1,200,0001,088,000112,00010.29%1,040,883159,11715.29%31,33 $$$$$ServiceParatransit-OperationsTotal11,731,55011,492,871238,6792.08%10,232,8461,498,70414.65% 42
AnalysisDepartmental2023Fiscal UnallocatedDepartment: 2021vs2023Var%2021v2023VarianceActual20212022vs2023Var%2022v2023VarianceBudget2022Budget2023Ref.No. $$$$$TaxesPayroll0.00%269(269)(100.00)%1 %)(183.53(1,096,583)%8)(44.40)(734,001,650,000916,000ExpensePension2,012,58319 PlansInsuranceBenefitFringe5,085,0005,365,000(280,000)(5.22)%4,111,424973,57623.68%34 Retirees-PlansInsuranceBenefitFringe4,448,5001,598,0002,850,500178.38%10,009,057(5,560,557)(55.56)%20 OffTimePaidEmployee1,900,0001,645,000255,00015.50%1,826,41573,5854.03% PayIncentiveAttendance550,000550,000-0.00%618,772(68,772)(11.11)% BenefitsFringeOther129,00048,50080,500165.98%89,88739,11343.51% InsuranceCompensationWorker's400,000250,000150,00060.00%473,611(73,611)(15.54)%39 ExpensesResourceHumanOther100,00075,00025,00033.33%66,11733,88351.25%38 ClothingUniforms/Work---0.00%494(494)(100.00)% AllowanceTool16,50016,500-0.00%13,2673,23324.37% ProductionandMediaAdvertising-2,000(2,000)(100.00)%11,861(11,861)(100.00)% FeesBank---0.00%80(80)(100.00)% SuppliesOffice-26,000(26,000)(100.00)%6,971(6,971)(100.00)%17 ExpensesShippingandPostage-7,000(7,000)(100.00)%35,306(35,306)(100.00)% PhoneUtilities:150,000140,00010,0007.14%143,4646,5364.56%18 ElectricUtilities:---0.00%(2,528)2,528(100.00)% InsuranceLiabilityandProperty1,068,0001,040,00028,0002.69%695,997372,00353.45%16 SubscriptionsandDues---0.00%55,235(55,235)(100.00)% MeetingsandTraining---0.00%4,001(4,001)(100.00)% RentalsandLeases-25,000(25,000)(100.00)%16,465(16,465)(100.00)%40 ExpensesMiscellaneousOther---0.00%560,891(560,891)(100.00)% ExpensesIneligibleOther-30,000(30,000)(100.00)%46,664(46,664)(100.00)%25 $$$$$UnallocatedTotal14,763,00012,468,0002,295,00018.41%17,687,136(2,924,136)(16.55)% EXPENSESOPERATINGTOTAL $$$$$62,089,07555,155,3976,967,67812.63%54,980,0717,109,00412.93% 43
ProgramCapital2023Fiscal 2023 RequestFunding5307Section ITEM ShareFederal Capital20%atMatchState80%atProgramAmountPotentialTotal $$$5,672,560Replacement40'/60'BusesLarge11111.12.01/11.12.064,538,048$1,134,512$5,672,560$5,672,560 $$$477,207ReplacementVehiclesParatransit11111.12.15381,766$95,441$477,207$477,207 $$$131,060Storage)Maintenance,(Admin.,ImprovementsFacility11411.44.03104,848$26,212$131,060$131,060 $$$131,060(CTC/MMG)ImprovementsFacility11311.34.01104,848$26,212$131,060$131,060 $$$25,000(CTC/MMG)DesignE&A-Facility11311.31.0120,000$5,000$25,000$25,000 $$$25,000Storage)Maintenance,(Admin.,DesignE&A-Facility11411.41.0320,000$5,000$25,000$25,000 $$$182,296Shelters-EnhancementsCustomer11911.92.02145,837$36,459$182,296$182,296 $$$176,220Access/Walkways/ConcretePed.-EnhancementsCustomer11911.93.05140,976$35,244$176,220$176,220 $$$24,306DesignE&A-EnhancementsCustomer11911.91.0519,445$4,861$24,306$24,306 $$$36,459Signage-EnhancementsCustomer11911.92.0829,167$7,292$36,459$36,459 $$$$$$PartsSpare11111.12.40122,40030,600153,000153,000153,000 $$$449,565HardwareIT11411.42.07359,652$89,913$449,565$449,565 $$$449,565SoftwareIT11411.42.08359,652$89,913$449,565$449,565 $$$Equipment-Security&Safety11411.42.0938,258$9,564$47,822$47,82247,822 $$$182,070$$$11.42.06114EquipmentMaintenance145,65636,414182,070182,070 $$$102,000ReplacementVehicleSupport11411.42.1181,600$20,400$102,000$102,000 $$$$$11.7A.00117MaintenancePreventive915,552228,8881,144,4401,144,4401,144,440$ $$$26,010Planning44144.21.0020,808$5,202$26,010$26,010 $$$30,000ServicesConsultant-Security&Safety11711.71.1124,000$6,000$30,000$30,000 $$$ContractThird-PartyIT11711,71,1160,000$15,000$75,000$75,00075,000 $$$$$$Total7,632,5111,908,1289,540,6398,120,3771,420,2629,540,639 RequestFunding5339Section ITEM ShareFederal Capital20%atMatchState80%atProgramAmountPotentialTotal Replacement40'BusesLarge11111.12.01816,643$204,161$1,020,804$1,020,804$$1,020,804$ $$$$$$Total816,643204,1611,020,8041,020,8041,020,804 RequestFundingCMAQ CapitalMatchStateShareFederalITEMProgramAmountPotentialTotal $$$125,000$$$match)(20%EducationPublic100,00025,000125,000125,000 $$$$$$Total100,00025,000125,000125,000-125,000 RequestFunding5310Section CapitalMatchState/LocalShareFederalITEMProgramAmountPotentialTotal $$$$$$match)local(50%ServiceOperating137,680137,680275,360275,360275,360 $$$210,344$$$match)(20%BusesReplacement/Expansion168,27542,069210,344210,344 $$$$$$Total305,955179,749485,704210,344275,360485,704 $$$$$$8,855,109RequestsAllofTotal2,317,03711,172,1479,476,5251,695,62211,172,147 44
PlanFive-Year Description 2027Proposed2026Proposed2025Proposed2024Proposed2023ProposedAssumptions RevenuesOperating $$$$$Farebox1,839,8641,885,8611,933,0071,981,3322,030,8662.5%GrowthRate RateGrowth2.5%ContractsService3,886,4963,983,6584,083,2504,185,3314,289,964 RateGrowth2.5%TaxProperty24,463,00025,074,57525,701,43926,343,97527,002,575 RateGrowth2.5%RevenueState16,026,39616,427,05616,837,73217,258,67617,690,142 RateGrowth2.5%RevenueFederal13,695,99614,038,39614,389,35614,749,09015,117,817 RateGrowth2.5%RevenueOther483,405495,490507,877520,574533,589 $$$$$RevenuesTotal60,395,15761,905,03663,452,66265,038,97866,664,953 Expenses $$$$$WagesandSalaries25,162,58225,917,45926,694,98327,495,83328,320,7083.0%GrowthRate RateGrowth3.0%TaxesPayroll2,279,6182,348,0072,418,4472,491,0002,565,730 RateGrowth3.0%BenefitsFringe13,230,20013,627,10614,035,91914,456,99714,890,707 RateGrowth3.0%FluidsandFuel2,288,4002,357,0522,427,7642,500,5962,575,614 RateGrowth3.0%ExpensesOtherAll19,128,27519,702,12320,293,18720,901,98321,529,042 $$$$$ExpensesTotal62,089,07563,951,74765,870,30067,846,40969,881,801 ConditionFinancialinChangeNet $$$$$(1,693,918)(2,046,711)(2,417,638)(2,807,430)(3,216,848) ` PositionCashEnding $$$$$28,306,08226,259,37123,841,73321,034,30317,817,454 PositionCashRequired $$$$$15,522,26915,987,93716,467,57516,961,60217,470,450 45
REFERENCES
References Reference No.
Consists of Federal Insurance Contributions Act Funds (FICA) and State of Michigan Unemployment Tax (SUTA). FICA is computed as 7.65 percent of total wages. SUTA is estimated as 1 percent of total wages.
6
9
Line item relates to the cost of parking for employees working at the CATA Transportation Center.
11
1
3
Entire line item relates to ADP fees for payroll processing.
16 CATA self-insures much of its risk. This expense includes the cost of claims in addition to insurance policies.
7
12
10 Line item includes window cleaning, snow removal, landscaping and janitorial services.
46
Overtime pay is calculated and included in the labor line for each affected department, as applicable. Wages are budgeted based on existing staffing levels (as reflected in the organizational charts included within this Budget Book) and assuming a 3 percent increase for administrative staff.
19 Line item represents expenses that CATA incurs during the fiscal year for the Union and Administration pension plans. At year-end, CATA records changes in the liability of the plan based upon a valuation report provided by CATA's actuaries. The adjustments to the liabilities on CATA's books can cause significant swings in the actual expenses for the year and were not included in previous budgets. CATA has included an estimate for the actuarial adjustment for FY 2023, which is the reason for the significant change.
Entire line item relates to online job-recruitment board postings (e.g., Zip Recruiter, Handshake, Indeed, etc.).
Entire line item relates to the cost of paratransit passenger certifications.
2
Entire line item relates to Plante Moran for audit fees.
Entire line item relates to communications tower rental.
13
18 The vast majority of this line-item relates to the cost of mobile telephones for management and select staff.
4
8
Line item includes technology programing and consulting services.
5
15 Line item relates almost exclusively to contracted security services being provided at the CATA Transportation Center in downtown Lansing.
17
A significant portion of office supply costs relate to CATA's copier and printer contract. These expenses have been allocated to the various department budgets in FY 2023.
This line item relates to fees that CATA pays to be a member of various professional and civic organizations. The four largest fees go to the American Public Transportation Association, Michigan Public Transportation Association, Tri-county Regional Planning Commission and the Lansing Economic Area Partnership.
A new department, "Facilities - Tranter," was created for FY 2023. Certain budget items that were previously recorded as "Facilities - Administration" were allocated to the new department for FY 2023.
14
Entire line item relates to Brinks fees for armored courier service.
Line item includes all contracted services other than window cleaning, snow removal, landscaping and janitorial.
34
25
35
36
30
38
27 Maintenance costs are allocated based upon the number of work hours associated with the work orders for each line of business: fixed route (large buses), paratransit (small buses) and administration (service vehicles).
29
References
26 This entire line item relates to temporary help assigned by the Planning and Development Department to perform ridership surveys.
37
39
Line item represents expenses that CATA incurs during the fiscal year for the OPEB Trust.
47
Certain types of expenses are not eligible for reimbursement by either federal or state operating assistance. CATA tries to limit the amount of ineligible expenses that it incurs in any fiscal year.
24 Marketing expenses, including advertising media, advertising production, contracted services, printing and program materials relate to numerous advertising and public education campaigns developed and managed by CATA's Marketing Department.
28
23 Line item includes expenses for legal services associated with the collective bargaining agreement in addition to standard legal fees.
33
21 Line item represents rug cleaning, car washes for admin vehicles and other miscellaneous outsourced services.
Based upon extensive analysis, including a review of information provided by the U.S. Energy Information Administration, CATA believes that fuel prices will remain fairly constant in FY 2023 after having risen sharply in FY 2022. This line item represents the cost of replacement and maintenance parts for CATA's fleet. CATA has replaced a significant portion of its fleet in the last three years. This should result in a reduction to this line item for FY 2023.
31
A portion of CATA's paratransit service is outsourced to Transdev. All of CATA's rural service is outsourced to Transdev. 32 Assumes 120,000 service hours. Assumes 26,168 service hours.
40
At year-end, CATA records changes in the liability of the plan based upon a valuation report provided by CATA's actuaries. The adjustments to the liabilities on CATA's books can cause significant swings in the actual expenses for the year and were not included in previous budgets. CATA has included an estimate for the actuarial adjustment for FY 2023, which is the reason for the significant change.
22 Line item includes payments to actuaries for services related to pension plan consulting.
20
CATA partially self-insures medical costs for its employees and retirees. The decrease in this line item is a result of lower-than-expected results in FY 2021 as a result of costsaving measures and decreased benefit claims. $72,000 in contracted services expenses were previously classified as security services in the FY 2022 budget. Represents temporary employee who may transition to permanent employee. Increase anticipated due to significant number of new employees planned. This line item consists mainly of drug and alcohol screening tests, which are required by the FTA. CATA's recent experience with increased worker's compensation claims led to a significant budget increase for FY 2023. This budget was reclassified from unallocated in FY 2022 to the Finance Department budget in FY 2023.
CAPITAL AREA TRANSPORTATION AUTHORITY 4615 Tranter Street, Lansing, Michigan 48910 info@cata.org • cata.org Customer Experience: 517-394-1000 • Administrative Offices: 517-394-1100 • Fax: 517-394-3733 @RIDECATA @RIDECATA @RIDECATA