HomeMy WebLinkAboutAGENDA REPORT 2013 0403 CCSA REG ITEM 09B ITEM 9.13.
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MOORPARK CITY COUNCIL city council wpeeting
AGENDA REPORT a -/-3-o7013
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TO: Honorable City Council
FROM: Ron Ahlers, Finance Director
DATE: March 26, 2013 (City Council meeting of April 3, 2013)
SUBJECT: Consider Fiscal Year 2012/13 Mid-Year Budget Report
BACKGROUND
The City Council adopted the budget for Fiscal Year (FY) 2012/13 on June 20, 2012.
This report will analyze certain major funds of the City for this current fiscal year,
considering the fact that we have closed the books for the first six months. Attachment
A to this report is a spreadsheet showing the summary Revenues and Expenditures for
three major funds of the City of Moorpark: General Fund, Community Development,
and Parks Maintenance. Attachment B details four funds which comprise the Streets
and Transit funds of the City, which include Local Transportation Funds and Gas Tax.
Attachment C details the General Fund revenues and expenditures.
The most important issue is the "winding-down" of the former Redevelopment Agency of
the City of Moorpark (Agency), per ABx1 26 and AB 1484. This will be discussed later
in this report. The impact on the General Fund is a loss of revenue (cost plan allocation
and interest earnings on the annual operating loan of $5 million), plus an increase in
expenses due to the redistribution of the former redevelopment agency staff. The City
does receive a minor administrative cost allowance of $250,000 annually.
As a reminder, Parks Maintenance and Community Development operations continue to
require significant General Fund contributions in FY 2012/13 as do the Lighting and
Landscaping Maintenance Districts (LMD), totaling $2,850,000. Without new or
expanded General Fund revenue or a reduction in expenses this will continue for the
foreseeable future. Additionally, the Police Services contract with the County of Ventura
Sheriff's Office continues to increase by approximately 4%-5% each fiscal year. This is
by far the single largest expenditure in the General Fund and it is growing at a much
faster rate than the General Fund revenues.
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DISCUSSION
Attachment A shows three major funds of the City and their current year financial status.
At the mid-point in the fiscal year, the General Fund is projected to end FY 2012-13 with
a surplus of $735,000. The General Fund will be discussed in detail later in this report.
Community Development Fund
The Community Development Fund began the fiscal year with a zero fund balance.
Revenues, including budgeted General Fund transfer of $1,173,000, are currently
estimated at $1,650,000 which is below the original budget by approximately $213,000.
Expenses are currently estimated at $1,625,000 which is below the original estimate of
$1,863,000. This produces an estimated surplus of $25,000. This fund will finish this
year with a zero fund balance with a decrease of the General Fund transfer to
approximately $1,148,000 to ensure a zero fund balance. As a reminder, last year's
General Fund transfer was $881,000. For the foreseeable future, this fund will require
about a $1.1 million to be transferred by the General Fund each year unless
expenditures are reduced or there's a significant increase in development activity.
Parks Maintenance Fund
The Parks Maintenance Fund began this fiscal year with a zero fund balance. This fund
is projected to have a surplus of about $200,000 this year (includes the General Fund
transfer of $1,442,000). We will adjust the General Fund transfer downward to
$1,242,000 into Parks Maintenance to keep the fund balance at zero. The Park
Maintenance Fund is designed to have zero fund balance at year end. The Parks
Maintenance Fund will continue to need a General Fund contribution of approximately
$1.4 million annually unless expenses are reduced. Operating costs continue to
increase in parks maintenance: water rates continue to have annual increases above
10%, electricity rates also are increasing.
Moorpark Redevelopment Agency
On June 29, 2011, as part of adopting the State of California FY 2011/12 budget, the
Governor signed two trailer bills, ABx1 26 ("Dissolution Act") and ABx1 27 ("Voluntary
Alternative Redevelopment Program"), into law. The legislation became effective on
June 29, 2011. The California Redevelopment Association and League of California
Cities sued the State of California on the grounds that ABx1 26 and ABx1 27 were
unconstitutional. The California Supreme Court upheld ABx1 26 and declared ABx1 27
unconstitutional. This ruling eliminated all redevelopment agencies throughout
California as of February 1, 2012.
ABx1 26 provides funding for administrative expenses associated with winding down the
redevelopment agency; however, no funds are available to continue with economic
development and affordable housing operations previously funded by tax increment.
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As of February 1, 2012 the Agency has been legislatively dissolved. The Successor
Agency to the Redevelopment Agency of the City of Moorpark (SA) is established with
all new accounting funds to properly reflect the demise of the Agency and the brand-
new creation of SA. With this demise, the General Fund no longer receives revenue
from the Agency for cost plan allocation and interest revenue. Additionally, the General
Fund and City Housing Fund have begun paying for the salary & benefit and operating
costs for economic development and housing functions of the former agency. As a
reminder there were two revenue losses for the General Fund as it relates to the former
Agency. The annual $5 million loan between the City and Agency which generated
interest income in the amount of $150,000. An additional $306,000 loss due to the cost
allocation plan for the Agency. ABx1 26 allows for an "Administrative Cost Allowance"
to be paid to SA, subject to the approval of the oversight board. Specifically the law
states, "the amount shall not be less than two hundred fifty thousand dollars ($250,000)
for any fiscal year or such lesser amount as agreed to by the Successor Agency."
Some of this $250,000 is spent on Oversight Board activities.
As a reminder, on May 10, 2010, the State "took" tax increment dollars in the amount of
$1,925,105 for the Supplemental Educational Revenue Augmentation Fund (SERAF).
On May 10, 2011 the State took $396,000 for SERAF.
SA received $96,444 in June 2012 for payments related to the Recognized Obligation
Payment Schedule (ROPS II) for July 1, 2012 to December 31, 2012. Staff managed to
secure enough funds from the SA reserves to pay $1.25 million in bond debt service
due on October 1, 2012. The annual debt service for the MRA Bonds issued in 1999,
2001 and 2006 amount to approximately $1.9 million. SA received $2,286,968 in
January 2013 for payments on ROPS III (January 1, 2013 to June 30, 2013). At the
beginning of March 2013 SA transferred $624,000 for the April 1, 2013 debt service
payment. There are sufficient funds remaining to make the October 1, 2013 debt
service payment of approximately $1.25 million and the $250,000 "Administrative Cost
Allowance".
Streets and Transit Funds
Attachment B details four funds which comprise the Streets and Transit funds of the
City. The Local Transportation (TDA) 8A Fund is projected to have a surplus of
$30,000, increasing its available fund balance to $29,000 by June 30, 2013. This fund
pays zero in overhead charges and zero in cost plan charges to the General Fund. The
original budget estimated the ending fund balance at negative ($6,000). The Local
Transportation (TDA) 8A fund provides funding for the following employees:
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Administrative Assistant 0.200
Assistant Engineer 0.250
City Engineer/ Public Works Director 0.100
Crossing Guard Supervisor 0.100
Maintenance Worker III 0.500
Maintenance Worker III 0.300
Public Works Superintendent 0.600
Senior Maintenance Worker 0.700
Senior Management Analyst 0.050
Total Positions 2.800
The Gas Tax Fund is projected to use $113,000 of its reserves this year, decreasing its
available fund balance to zero. The original budget estimated the ending fund balance
at zero. Staff will eliminate this deficit by transferring additional money from other TDA
funds or the HUT 2103 fund. The capital projects are listed later in this report. Annual
Gas Tax revenues amount to approximately $596,000, while the annual salary and
benefits are approximately $195,000. The Areas of Contribution Funds transfer funds
when warranted for capital projects. Overhead charges are estimated at $60,000 this
year while the estimate for cost plan charges is $372,700. Historically, the Gas Tax
Fund paid for 100% of the deficit in the citywide lighting district and 50% of the deficit in
all the other landscaping maintenance districts. This is the last year for this subsidy by
the Gas Tax Fund. The General Fund will be the only fund available to subsidize the
deficits in the lighting and landscaping districts. The Gas Tax fund provides funding for
the following employees:
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Administrative Assistant 0.200
Assistant Engineer 0.250
City Engineer/ Public Works Director 0.100
Crossing Guard Supervisor 0.300
Maintenance Worker III 0.300
Maintenance Worker III 0.165
Public Works Superintendent 0.250
Senior Maintenance Worker 0.300
Senior Management Analyst 0.050
Total Positions 1.915
As a reminder, by July 1, 2014, SIB 716 would curtail any expenditure for street and
road purposes from TDA funds.
A new fund was created in FY 2010/11 that reflects the termination of the old Prop 42
funds with Highway Users Tax 2103 (HUT 2103) funds. The ending fund balance at
June 30, 2012 was $865,877. The City receives approximately $350,000 annually.
Currently there are two projects funded with these monies: Slurry Seal Citywide and
Alderbrook. These funds have the same restrictions as the Gas Tax Fund mentioned
above. The City can expend these funds on any street-related purpose, including salary
and benefits. The estimated ending fund balance on June 30, 2013 is $505,000.
The Local Transit Programs Fund is projected to have savings of $39,000 by year-end,
thus increasing its fund balance to $223,000 at June 30, 2013. This fund pays zero in
overhead charges and $170,700 in cost plan charges. This fund also supports city
employees, with a salary & benefit cost of approximately $110,000 annually.
Administrative Assistant 0.100
City Engineer/ Public Works Director 0.100
Senior Management Analyst 0.700
Total Positions 0.900
Total combined revenues for Gas Tax, HUT 2103 and Local Transportation Funds
(transit and streets) project out at $2,536,000. The operating costs are $2,980,000
(includes $60,000 for overhead charges and $543,400 for cost plan charges back to the
General Fund). This computes to a projected deficit of $444,000 on June 30, 2013
which will decrease reserves. As of July 1, 2013, the reserve is estimated to be
$719,000; the vast majority of it in the new HUT 2103 fund. This is minimal funding for
capital projects, leaving several million dollars of unfunded projects. In FY 2012/13
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about $121,000 of City Engineer/Public Works department expenditures were funded
directly by the General Fund and another $267,000 by the Traffic Safety Fund and the
Crossing Guard Fund. VCTC's draft budget for FY 2013/14 shows an increase in local
transportation funds for the City of Moorpark of approximately $120,000. This is good
news considering the prior years of reductions in funding. Gas Tax and HUT 2103
revenue are projected to stay stable since these monies are based on the volume of
gas sold in the state and not on the price.
We have several capital projects that are budgeted out of these four funds, which can
be reduced or eliminated if the funds are needed for other purposes.
No. Description Fund 2012/13 Spent Projected Remaining
Approp. 12-31-2011 Expense Approp.
8001 Sidewalk TDA 8A 125,000 124,539 125,000 0
Reconstruction
8039 Spring Road Rail TDA 8A 162,881 0 0 162,881
Crossing
8002 Slurry Seal Citywide HUT 2103 545,966 0 545,966 0
8091 Alderbrook Street HUT 2103 275,000 213,669 275,000 0
Asphalt
8056 Metro Link South Local Transit 200,000 0 10,000 190,000
Parking Programs
8071 Bus Shelters Local Transit 162,592 18,151 25,000 137,592
Programs
8073 Metro Link Security Local Transit 56,500 19,874 25,000 31,500
System Programs
1,527,939 376,233 1,005,966 521,973
General Fund
Attachment C details the General Fund revenues and expenses. The FY 2012/13
General Fund budget as adopted included,a projected use of reserves of approximately
$631,000. As a reminder, last FY 2011/12, the General Fund began the year with $3.0
million in reserves and it finished the year with a surplus of $1.5 million. Complying with
the City Council policy, the Special Projects Fund received this $1.5 million from the
General Fund at fiscal year-end. This left the General Fund with $3.0 million in reserves
on June 30, 2012.
General Fund Revenues 2012113
The General Fund has several primary revenues that comprise the majority of the
money received during the fiscal year. The table below depicts a short history of these
revenue sources and the very slight increase for this current fiscal year and next. As
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you can discern, the forecasted revenues for FY 2013/14 approximate the amounts we
received in FY 2008/09. The amounts are shown in millions of dollars.
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actuals Actuals Actuals Actuals Actuals Original Revised forecast
Budget Estimate
Prop Tax 3.03 3.02 3.23 3.15 3.10 3.27 3.08 3.10
_-Current
Prop Tax 2.88 2.96 2.92 2.90 2.88 2.88 2.84 2.85
-VLF
Sales Tax 2.31 2.33 2.38 2.58 2.62 2.75 2.73 2.80
Sales Tax 0.78 0.85 0.59 0.94 0.86 0.88 0.88 0.88
Comp.
Cost Plan 2.04 2.26 2.69 2.60 2.19 1.86 1.86 1.94
Franchise 1.15 1.17 1.17 1.20 1.23 1.38 1.26 1.26
Interest 0.78 0.72 0.30 0.30 0.38 0.25 0.25 0.30
sub-total 12.97 13.31 13.28 13.67 13.26 13.27 12.90 13.13
Property Taxes: The City receipted $3,096,000 in FY 2011/12 for current secured
property taxes. We budgeted $3,270,000 this current fiscal year. Our current estimate
is $3,080,000. The unsecured portion will be $115,000. Other Property Taxes is
estimated at $125,000 which is the redevelopment pass-through payment for the library
system. In FY 2008/09 we began recording the ERAF (Educational Revenue
Augmentation Fund) in lieu of VLF (Vehicle License Fee) as property taxes. You'll
recall that former Governor Schwarzenegger reduced the VLF from 2.0% of a car's
value down to 0.6%. This reduction mainly affected cities and counties. The reduction
in revenue from VLF was replaced by the State with property tax revenue from the
County's ERAF. This is really property tax revenue and has been since 2004/05. The
annual increase/decrease is based on the city's assessed value, not on VLF revenue.
This year's allocation is $2,838,000; we originally budgeted $2,880,000.
Sales Taxes continue to increase. Last fiscal year Sales Taxes amounted to
$2,622,000. The original budget estimate for this year was $2,750,000, an increase of
$128,000 or 4.9%. We have good data for the first two quarters of this fiscal year; but
we are estimating the other two quarters. Our current estimate is $2,730,000; which is
$20,000 less than the original budget estimate. Next year's estimate calls for an
increase of $70,000, to $2,800,000. The City of Moorpark has seen annual increases in
Sales Tax receipts for four years. This trend is expected to continue as the economy
improves. A quarterly history of the last three years shows the upward trend:
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SALES TAX RECEIPTS
. .. .... .. .... . ... . . ... . . . ... . . . . .
Variance
2010-11 2011-12 2012-13 Dollars Percent
1st Quarter 619,652 633,335 669,459 36,124 5.7 %
2nd Quarter 665,957 692,216 709,568 17,352 2.5 %
3rd Quarter 596,988 631,955 654,000 * 22,045 3.5 %
4th Quarter 694,508 673,277 697,000 * 23,723 3.5 %
$ 2,577,105 $ 2,630,783 $ 2,730,027 $ 99,244 3.8 %
Estimate
Sales and Use Tax Compensation Fund ("Triple Flip backfill") is directly allocated by the
State of California, BOE (Board of Equalization) through the counties. It is actually
money from property taxes, ERAF specifically. In FY 2004/05, the State issued deficit
reduction bonds by "reducing" the City's allocation of Sales Tax from 1.0% to 0.75%.
This 0.25% Sales Tax is the revenue stream which pays the deficit reduction bonds.
The State then "backfilled" this money to the cities with ERAF money. The bonds are
scheduled to be paid off in 2016 and the cities sales tax allocation shall revert to 1.0%.
This year's allocation of $875,000 has been verified with Ventura County and we
received one-half of the amount in late January 2013 with the other half due in May
2013. Last fiscal year the City receipted $857,000. Next year we project to remain the
same at $875,000.
Franchise Fees, Licenses & Permits and Fines & Forfeitures show no significant
variances from the prior years.
Interest earnings are stabilizing due to the interest rate market that we are experiencing.
These are extremely low interest rates to be earning on our investments. Four years
ago the General Fund earned $720,000 in interest; last year's earnings were $382,000.
This year's original budget estimate was $250,000. Our current estimate is $250,000.
Rates have begun to rise slowly so investment earnings should improve slightly in FY
2013-14. Additionally, the City has been diversifying the portfolio by purchasing longer
term (up to 5 years) investments in U.S. Treasury and Agencies Bonds.
The City continues to receive a nominal amount from the State's vehicle license fees.
The State has been slowly using this revenue for its own operations. Three years ago
we received $109,000; two years ago we received $171,000 while last year we received
$19,000. We originally estimated this amount at zero; our revised estimate is $20,000.
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The State has completely taken away this revenue from cities for FY 2011/12 and into
the future. Next year's amount is zero.
Cost plan revenues are estimated at $1,938,000. The Gas Tax Fund is scheduled to
contribute $372,700 to the cost plan in FY 2013/14. The Gas Tax Fund will not be able
to contribute at this level to the cost plan in the near future. There is no cost plan
contribution from MRA or Low/Mod Housing, since these entities no longer exist. If
there is sufficient money from the former redevelopment tax increment then the City
should receive $250,000 as an Administrative Cost Allowance, according to ABx1 26.
The City Housing Fund currently supports 1.7 positions. Staff will research the viability
of having the City Housing Fund as part of the cost allocation plan for FY 2013-14.
Charges for Services show a decrease from last fiscal year.
Revenues for the current year are estimated to be approximately $15,550,000, a
decrease of $750,000 from last fiscal year. Next year's estimate, at this point in time, is
$16,061,000. An increase of$511,000 from the current year's revised estimate.
General Fund Expenditures 2012113
Salaries & Benefits for the employees comprise 27% of the General Fund expenditures.
All of the salary & benefit categories are showing within budget.
The largest item in the budget is the police contract. This contract is approximately $5.8
million plus $0.7 million in support costs each year and represents 49% of the General
Fund revenues. At the mid-point in the fiscal year, we are under budget and shall end
the year under budget as well. For FY 2012/13 we planned on a 4% increase but the
actual increase is less than 2%. We have not yet heard what increases the County may
place on our police contract for next fiscal year, but we are estimating the contract to
increase by 4% to 5%, much of it attributed to their retirement plan. The amounts
shown are in millions of dollars.
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2012-13 2013-14
Actuals Actuals Actuals Actuals Actuals Original Revised Forecast
Budget Estimate
Police 5.31 5.60 5.47 5.59 6.15 6.54 6.25 6.68
The remaining categories are looking to be within their budgeted amounts.
Based on the revised estimates for FY 2012/13, the General Fund is transferring out
over $2.8 million to other funds. A comparison of the original budget to the revised
estimate is presented below:
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GENERAL FUND TRANSFERS OUT
. ... .
Variance
2012-13 2012-13 Dollars Percent
Original Budget Revised Estimate
Parks Maint 1,442,157 1,242,000 (200,157) (13.9 %)
Comm Dev 1,173,011 1,150,000 (23,011) (2.0 %)
LMDs 379,509 358,000 (21,509) (5.7 %)
Engineering 116,292 100,000 (16,292) (14.0 %)
Total $ 3,110,969 $ 2,850,000 ($ 260,969) (8.4 %)
General Fund Summary
Please note the General Fund surplus/deficit for the first six months is a negative $1.3
million (under the 2012-13 Actuals 12-31-12 column). By the end of this current fiscal
year, the surplus is estimated to be a positive $736,000.
The Community Development Fund will finish this year with a zero fund balance. This
fund needs to increase its' fees in order to return to a healthy fiscal condition. This fund
should be paying its own way. Currently, the General Fund is transferring about
$1,150,000 to this fund annually. We are projecting that next fiscal year; this fund will
require the same size of subsidy from the General Fund.
The same concern exists with the Lighting & Landscaping Assessment Districts. These
districts should be self-supporting, with the affected property owners paying for the
annual cost of maintenance and operations. The General Fund and Gas Tax Fund
subsidize these districts each year. This current fiscal year the amounts are $358,000
and $61,000 respectively; more subsidies shall be required next fiscal year. Next year's
estimate may approach $400,000 or more in subsidy from the General Fund. In
addition, with the decline in interest earnings, the subsidy from the General Fund and
Gas Tax Fund has increased. As discussed previously the Gas Tax Fund won't be
available to subsidize these districts much longer. Each June the City Council sets the
assessments for the coming fiscal year for these assessment districts.
Next fiscal year, the General Fund revenue will remain flat. The cost plan and interest
earnings from the redevelopment agency have been eliminated. Modest increases in
revenues are expected in: Sales Tax and Property Taxes. Next year expenses will
increase for the Police contract with Ventura County; the increase for other expenses
can be more easily controlled. We are currently preparing next year's budget and will
be submitting a report to Council in the near future. Staff will evaluate ways to address
the expected shortfall, including expenditure reductions, revenue increases and use of
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General Fund surplus. This shortfall is currently estimated at $1 million. This
represents approximately 6% of General Fund revenues.
In summary
1. The General Fund ended FY 2011/12 with a surplus of $1.5 million.
2. The General Fund operating surplus for FY 2012/13 is projected at $736,000.
Estimated revenues are $297,000 less than originally budgeted. Estimated
expenses are $1,664,000 less than the original budget. These revised
estimates, when added to the original budget deficit of $631,000 (funded from
the FY 2011-12 surplus), gives us the revised surplus of $736,000.
3. General Fund Revenues for FY 2012/13 are estimated to be about $703,000
less than FY 2011/12. We originally estimated revenues at $15,847,000 for
FY 2012/13; current estimate is $15,550,000; a decrease of $297,000. Our
preliminary estimates for revenues in FY 2013/14 are $16,061,000; an
increase of $511,000 from the current year. The City actually received
$16,253,000 in FY 2011/12; the estimate for FY 2012/13 is $15,550,000, a
decrease of $703,000. Revenues in FY 2013/14 are expected to be about
the same as revenues in FY 2006/07. Expenditure costs continue to increase
due to external factors: Public Safety contract increases, utility rate increases
(electric and water), benefit cost increases (medical & dental), insurance
increases (workers compensation & general liability), etc. {refer to Attachment
C).
4. Estimated FY 2012/13 combined Gas Tax and Local Transportation Funds
(Streets and Transit) revenue of about $2,536,000; currently requires
$591,000 in personnel costs, $543,000 in cost plan charges, $61,000
transfers to LMDs with the balance for transit and street operation costs. This
leaves little money for capital projects such as street overlays.
5. Based on current projected expenditure levels, without any cost reduction
measures, combined with projected General Fund revenue decrease, the
General Fund is projected to face an approximate $1 million shortfall in FY
2013/14. This shortfall is manageable and we have a number of options to
balance the budget for FY 2013/14.
This projected deficit includes: a slight increase in General Fund revenues; a
4% increase ($310,000) to the Public Safety contract with the County
Sheriff's, no cost of living adjustments for city employees, a modest increase
in health benefit costs for six months and all other costs at the same level as
FY 2012/13. The General Fund is impacted by the demise of the Agency.
The department managers are well aware of the current financial situation
and their budget submittals will reflect such. In addition, all potential
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April 3, 2013
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expenditure reductions will be evaluated and presented to the City Council as
part of the Budget submittal in May 2013. The decline in General Fund
development related and Transit/Streets revenue and accompanying need to
restrain spending is recognized as a multi-year concern and the proposed FY
2013/14 Budget will be presented with this in mind.
STAFF RECOMMENDATION
Receive and file report.
Attachments:
A. Revenue & Expenditures Summary - Major Funds
B. Revenue & Expenditures Summary - Street & Transit Funds
C. General Fund Financials Summary
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CITY of MOORPARK Attachment
REVENUE & EXPENDITURES SUMMARY
MAJOR FUNDS
GENERAL FUND 1000 COMMUNITY DEVELOPMENT 2200
2012-13 2012-13 2012-13 2012-13 2012-13 2012-13
Original Current Actuals 2012-13' Variance Original Current Actuals 2012-13 Variance
Budget Budget 12-31-12 Projected) Budget Budget 12-31-12 Projected
REVENUES
TOTAL REVENUES $ 15,846,415 $ 15,846,415 $4,146,631 $15,549,700 (S296,715) S 1,863,011 $ 1,863,011 S 195,228 $ 1,650,000 (S213,011)
EXPENDITURES
City Council 146,919 149,094 55,000 145,000 4,094
City Manager 582,765 585,917 231,996 580,000 5,917
Administrative Services 11538,254 1,538,254 675,633 1,525,000 13,254
City Attorney 51,800 51,800 26,811 50,000 100
Finance 1,072,159 1,072,159 439,717 1,025,000 47,159
Community Development 1,482,963 1,528,038 166,762 1,350,000 178,038 1,863,011 1,865,511 522,366 1,625,000 240,511
Parks 4,7307874 4,749,616 1,221,183 3,647,000 1,102,616
Public Works 492,872 492,872 181,537 475,000 17,872
Public Safety 6,378,982 6,378,983 2,466,261 6,017,078 361,905
TOTAL EXPENDITURES $ 16,477,588 $16,546,733 $5,464,900 $ 14,814,078 $ 1,732,655 $1,863,011 $ 1,865,511 $522,366 $ 1,625,000 $240,511
SURPLUS or (DEFICIT) $735,622 $25,000
BEGINNING FUND BALANCE $3,000,000 $0
ENDING FUND BALANCE $3,735,622 $25,000
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CITY of MOORPARK Attachment
REVENUE & EXPENDITURES SUMMARY
MAJOR FUNDS
PARKS MAINTENANCE 2400
2012-13 2012-13 2012-13 2012-131
Original Current Actuals Variance
Budget Budget 12-31-12 Projected'
REVENUES
TOTAL REVENUES $2,201,157 $2,201,157 $377,198 $2,150,000 (S51,157)
EXPENDITURES
City Council
City Manager
Administrative Services
City Attorney
Finance
Community Development -
Parks 2,201,157 2,228,744 658,147 1,950,0001 278,744
I
Public Works -
Public Safety
TOTAL EXPENDITURES $2,201,157 $2,228,744 $658,147 $ 1,950,000 $278,744
li
SURPLUS or (DEFICIT) $200,000
BEGINNING FUND BALANCE $0
ENDING FUND BALANCE $200,000
N
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CITY of MOOR-PARK Attachment B
REVENUE & EXPENDITURES SUMMARY
STREET & TRANSPORTATION FUNDS
............ _..._ __ _ __
LOCAL,T PORTATION $A (2603) GAS:TAX (2Gfl5)
2012-13 2012-13 2012-13 2012-13 2012-13 2012-13
REVENUES Original Current Actuals roe 13 cted Variance Original Current Actuals Proje roje 13 cted Variance
Budget Budget 12-31-12 Proje ' Budget Budget 12-31-12 '
3229 REGULATORY PERMITS 30
3400 INVESTMENT EARNINGS (583) 90 -
3500 GAS TAX 2106 135,000 135,000 45,732 135,000
3501 GAS TAX 2107.5 6,000 6,000 6,000
3502 GAS TAX 2105 195,000 195,000 56,435 195,000
3506 GAS TAX 2107 260,000 260,000 94,159 260,000
3508 HUT 2103
3510 ART 8-TRANSIT/STREETS 728,000 728,000 184,454 728,000
3612 ETA 5307 FEDERAL GRANT
3752 RESTITUION/INSURANCE PROCEEDS 1,700 2,000 2,000
3871 TRANSIT FARE REVENUES
TOTAL REVENUES $728,000 $728,000 $185,571 $730,000 $2,000 S596,000 S596,000 S 196,446 S596,000
EXPENDITURES
Salaries and Benefits 289,134 289,134 133,073 275,000 (14,134) 207,327 207,327 96,682 195,000 12,327
Contractual Services 25,000 25,000 2,420 20,000 (5,000) 1,000 9,356 8,356 9,000 356
Legal - -
Operations 131,380 131,380 47,442 125,000 (6,380) 68,608 70,836 24,952 50,000 20,836
Capital Outlay
Capital Improvements 287,884 287,884 124,539 280,000 (7,884) -
i
Overhead Charges 50,821 50,821 31,588 60,000 (9,179)
Cost Plan Charges 372,700 372,700 372,700
Transfer to Other Funds
Transfer to Lighting/Landscape Districts 61,446 61 446 61,446 -
TOTAL EXPENDITURES S733,398 S733,398 S307,474 $700,000 $33,398 $761,902 S772,486 S 161,578 $748,146 $24,340
SURPLUS or (DEFICIT) $30,000 (S 152,146)
BEGINNING FUND BALANCE ($588) $ 113,117
ENDING FUND BALANCE $29,412 (S39,029)
N
N
Page�2 of 3 �v , CITY of MOORPARK Attachment B
REVENUE & EXPENDITURES SUMMARY
STREET & TRANSPORTATION FUNDS
H i�T 2103 (2606)
LOCAL:TRANSIT PROGRAMS (50Q0)
2012-13 2012-13 2012-13 2012-13 2012-13 2012-13
REVENUES Original Current Actuals 2012-13 Variance Original Current Actuals 201213' Variance
Budget Budget 12-31-12 Projected� Budget Budget 12-31-12 Projectedi
3229 REGULATORY PERMITS
3400 INVESTMENT EARNINGS (4,025) 65
3500 GAS TAX 2106
3501 GAS TAX 2107.5
3502 GAS TAX 2105
3506 GAS TAX 2107
I
3508 HUT 2103 350,000 350,000 66,645 350,000
3510 ART 8-TRANSIT/STREETS 390,000 390,000 99,440 390,000
3612 FTA 5307 FEDERAL GRANT 384,561 419,561 - 400,000 (19,561)
3752 RESTITUIONANSURANCE PROCEEDS
3871 TRANSIT FARE REVENUES 70,000 70,000 31,968 70,000
TOTAL REVENUES $350,000 $350,000 $62,620 $350,000 - $844,561 $879,561 $131,473 $860,000 ($19,561)
EXPENDITURES
Salaries and Benefits 31,000 31,000 5,623 11,000 20,000 123,350 123,350 54,961 110,000 13,350
Contractual Services - 146,000 164,610 63,040 140,000 24,610
Legal 500 500 42 300 200
Operations - 237,450 231,251 78,018 200,000 31,251
Capital Outlay
Capital Improvements 638,770 820,966 213,670 700,000 120,966 262,618 289,482 - 200,000 89,482
Overhead Charges -
Cost Plan Charges 170,700 170,700 170,700
Transfer to Other Funds -
Transfer to Lighting/Landscape Districts - -
TOTAL EXPENDITURES $669,770 $851,966 $219,293 S711,000 S 140,966 $940,618 $979,893 S 196,061 $821,000 S 158,893
SURPLUS or (DEFICIT) (S361,000) $39,000
BEGINNING FUND BALANCE $865,877 $ 184,390
ENDING FUND BALANCE S504,877 $223,390
IV
W
Page 3 of 3 CITY of MOORPARK Attachment B
REVENUE & EXPENDITURES SUMMARY
STREET & TRANSPORTATION FUNDS
TOTAL :STRI 1 T & TtANS14T F(J1+1#)S
2012-13 2012-13 2012-13 2012-13'
REVENUES Original Current Actuals Variance
Budget Budget 12-31-12 Projected
3229 REGULATORY PERMITS 30
3400 INVESTMENT EARNINGS - - (4,453) -
3500 GAS TAX 2106 135,000 135,000 45,732 135,000
3501 GAS TAX 2107.5 6,000 6,000 - 6,000
i
3502 GAS TAX 2105 195,000 195,000 56,435 195,000
3506 GAS TAX 2107 260,000 260,000 94,159 260,000
3508 HUT 2103 350,000 350,000 66,645 350,000
3510 ART 8-TRANSIT/STREETS 1,118,000 1,118,000 283,894 1,118,000
3612 FTA 5307 FEDERAL GRANT 384,561 419,561 - 400,000 j (19,561)
3752 RESTITUION/INSURANCE PROCEEDS - - 1,700 2,000 2,000
3871 TRANSIT FARE REVENUES 70,000 70,000 31,968 70,000
TOTAL REVENUES $2,518,561 $2,553,561 $576,110 $2,536,000 ($17,561)
EXPENDITURES
Salaries and Benefits 650,811 650,811 290,339 591,000 59,811
Contractual Services 172,000 198,966 73,816 169,000 29,966
Legal 500 500 42 300 200
Operations 437,438 433,467 150,412 375,000 58,467
Capital Outlay - - - -
Capital Improvements 1,189,272 1,398,332 338,209 1,180,000 218,332
Overhead Charges 50,821 50,821 31,588 60,000 (9,179)
Cost Plan Charges 543,400 543,400 - 543,400
Transfer to Other Funds - -
Transfer to Lighting/Landscape Districts 61,446 61,446 61,446
TOTAL EXPENDITURES $3,105,688 $3,337,743 S884,406 S2,980,146 $357,597
SURPLUS or (DEFICIT) ($444,146)
BEGINNING FUND BALANCE S 1,162,796
ENDING FUND BALANCE $718,650
N
,A
r111011uc oiwicvio CHY of MUOFPAKK
Attachment
Page 1 of 8
GENERAL FUND FINANCIALS SUMMARY
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2012-13 2012-13 2012-13 2012-13
Original Current Actuals Revised
Actuals Actuals Actuals Actuals Actuals Budget Budget 12-31-12 Estimate FORECAST
REVENUES
Property Taxes 3,458,788 6,530,410 6,651,796 6,491,697 6,943,274 6,670,000 6,670,000 2,318,590 6,583,000 6,625,000
Sales Taxes 3,085,544 3,178,749 2,970,645 3,517,896 3,479,636 3,625,000 3,625,000 858,059 3,605,000 3,675,000
Franchise Fees 1,150,181 1,171,555 1,171,825 1,207,777 1,231,741 1,384,000 1,384,000 283,156 1,265,000 1,420,000
Special Benefit Assessments - 19,323 - - - - - - - -
Licenses&Permits 72,952 88,307 146,916 158,186 142,501 140,100 140,100 61,347 143,000 143,000
Fines&Forfeitures 165,421 186,809 195,161 225,449 265,897 204,000 204,000 127,805 252,000 252,000
Use of Money&Property 1,142,058 1,000,430 492,505 507,320 499,936 495,600 495,600 (24,151) 490,000 540,000
Motor Vehicle In Lieu 3,038,440 125,307 109,136 170,592 18,590 - - 19,262 20,000 -
Intergovernmental-other 162,949 29,736 53,392 66,617 60,575 43,000 43,000 31,454 55,000 55,000
Other Revenues 1,858,729 2,547,023 2,372,074 2,211,988 2,399,600 1,985,700 1,985,700 52,621 1,979,700 2,053,300
Charges for Services 1,184,952 1,203,592 1,367,381 1,466,309 1,210,693 1,299,015 1,299,015 418,488 1,157,000 1,298,000
TOTAL REVENUES $ 15,320,014 $ 16,081,241 $ 15,530,831 $ 16,023,831 $ 16,252,443 $ 15,846,415 $ 15,846,415 $4,146,631 $ 15,549,700 $ 16,061,300
EXPENDITURES
Salaries and Benefits 4,029,459 4.477,849 4,104,131 5,523,484 4,156,631 4.452,980 4,452,980 2,032,291 4,230,960 4,783,770
Contractual Services 593,513 431,165 437,530 316,673 417,542 519,320 521,528 174,432 348,800 519,320
Police 5,307,688 5,595,299 5,470,893 5,583,141 5,852,647 5,998,477 5,998,477 2,361,196 5,723,500 6,202,500
Legal 71,270 63,053 90,710 161,035 103,025 109,030 109,030 40,614 81,400 109,030
Operations 1,534,590 1,585,368 1,708,329 2,468,016 2,119,504 2,286,812 2,321,288 830,135 1,482,093 2,157,812
Capital Outlay 119,359 59,297 17,852 81,495 83,538 - 52,782 - 50,000 -
Capital Improvements 1,656,552 31,426 84,274 177,663 - - 55,882 26,232 39,325 -
Transfers 1,399,535 2,479,662 1,975,805 2,073,588 2,020,033 3,110,969 3,034,766 - 2,858,000 3,110,969
TOTAL EXPENDITURES $ 14,711,966 $ 14,723,119 $ 13,889,524 $ 16,385,095 $ 14,752,920 $ 16,477,588 $ 16,546,733 $ 5,464,900 $ 14,814,078 $ 16,883,401
SURPLUS or (DEFICIT) 608,048 1,358,122 1,641,307 (361,264) 1,499,523 (631,173) (700,318) (1,318,269) 735,622 (822,101)
BEGINNING FUND BALANCE 24,678,712 3,807,895 3,196,513 3,000,000 3,000,000 3,000.000 3,000,000 3,000,000 3,000,000 3,735,622
Prior Period Adjustment 611.085
Transfer from/(to)Special Projects Fund (21,478,865) (1,969,504) (1,837,820) 361,264 (1,500,523)
ENDING FUND BALANCE 3,807,895 3,196,513 3,000,000 3,000,000 3,610,085 2,368,827 2,299,682 1,681,731 3,735,622 2,913,521
N
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111-11- 11 U I Y of MUUKPAKK Attachment C
Page 2 of 8 GENERAL FUND REVENUES
2012-13 2012-13 2012-13 2012-13
Account 2007-08 2008-09 2009-10 2010-11 2011-12 Original Current Actuals Revised
Code Description Actuals Actuals Actuals Actuals Actuals Budget Budget 12-31-2012 Estimate
PROPERTY TAXES
3010 CURRENT SECURED 3,026,747 3,024,931 3,231,498 3,150,851 3,096,832 3,270,000 3,270,000 2,052631 3,080,000
3011 CURRENT UNSECURED 56,339 35,866 32,128 68,598 115.040 115,000 115,000 93,687 115,000
3012 PRIOR YR SECURED/UNSECURE 3,810 127,471 63,844 2,765 4,775 10,000 10,000 - 10,000
3013 SUPPLEMENT SECURED/UNSEC 128,812 101,677 64,265 36,998 39,375 35,000 35,000 4,685 35,000
3014 REAL PROPERTY TRANSFER TX 212,217 112,298 159,916 136,094 138,796 120,000 120,000 60,872 140,000
3015 HOMEOWNERS PROPERTY EXEMP 30,863 45,090 40,833 40,282 39,283 40,000 40,000 5,568 40,000
3016 PARCEL TAXES - 118,623 139,111 157,082 186,010 200,000 200,000 99,303 200,000
3017 PROPERTY TAXES-VLF 2,964,454 2,920,201 2,899,027 2,880,212 2,880,000 2,880,000 - 2,838,000
3018 OTHER PROPERTY TAXES - - - 442,951 - - 1,844 125,000
TOTAL PROPERTY TAXES 3,458,788 6,530,410 6,651,796 6,491,697 6,943,274 6,670,000 6.670,000 2,318,590 6,583,000
SALES TAXES
3030 SALES AND USE TAX 2,306,281 2,329,522 2,382,010 2,577,105 2,622,419 2,750,000 2,750,000 858,059 2,730,000
3031 SALES TAX COMPENSATION 779,263 849,227 588,635 940,791 857,217 875,000 875,000 - 875,000
TOTAL SALES TAXES 3,085,544 3,178,749 2,970,645 3,517,896 3,479,636 3,625,000 3,625,000 858,059 3,605,000
FRANCHISE FEES
3040 FRANCHISE FEE-CABLE 326,567 354,824 392,578 404,048 417,118 400,000 400,000 105,892 425,000
3041 FRANCHISE FORMER CENTURY - - - - - -
3042 FRANCHISE FEE-EDISON 304,046 303,305 293,718 279,817 277,067 300,000 300,000 300,000
3043 FRANCHISE FEE-GAS 122,264 143,564 83,313 95,151 94,596 100,000 100,000 100,000
3044 FRANCHISE FEE-OIL 2,574 2,584 2,631 5,144 2,742 -
3045 FRANCHISE FEES-AT&T 2,535 - - - - - -
3046 FRANCHISE-PEG FEES - 15,694 41,799 41,883 48,601 40,000 40,000 12,059 50,000
3049 COMM.SVCS/IMPACT FEE 155,000 155,000 -
3050 FRANCHISE-RUBBISH CONTROL - - - - -
3051 FRANCHISE-GI RUBBISH 195,006 189,013 186,955 199,654 198,330 200,000 200,000 86,308 200,000
3052 FRANCHISE-MOORPARK RUBBIS 115,452 107,735 113,323 119,272 124,892 125,000 125,000 51,726 125,000
3056 LANDFILL LOCAL IMPACT FEE 70,165 45,135 49,483 53,167 59,511 54,000 54,000 23,372 55,000
3058 CWIMP FEES 11,572 9,701 8,025 9,641 8,884 10,000 10,000 3,799 10,000
TOTAL FRANCHISE FEES 1,150,181 1,171,555 1,171,825 1.207,777 1,231,741 1,384,000 1,384,000 283,156 1,265,000
SPECIAL BENEFIT ASSESSMENTS
3103 SBA-STORM DRAIN MAINT. - 19,323 -
TOTAL LICENSES&PERMITS - 19,323 - - - -
LICENSES AND PERMITS
3201 BICYCLE PERMITS 5 - - - - - 5
3210 BUSINESS REGISTRATION 64,691 80,190 137,831 144,845 125,428 125,000 125,000 52,439 125,000
3211 FILMING PERMITS 8,256 6,150 5,940 6,200 10,300 7,000 7,000 4.600 10,000
3218 MISC.BUSINESS PERMITS 1,119
3225 NPDES BUSINESS INSP FEES - 1,967 3,145 7,141 5,654 8,100 8.100 4,303 8,000
TOTAL LICENSES&PERMITS 72,952 88,307 146,916 158,186 142,501 140,100 140.100 61,347 143,000
N
al
--11- U I Y of MUU"ARK Attachment C
Page 3 of 8 GENERAL FUND REVENUES
2012-13 2012-13 2012-13 2012-13
Account 2007-08 2008-09 2009-10 2010-11 2011-12 Original Current Actuals Revised
Code Description Actuals Actuals Actuals Actuals Actuals Budget Budget 12-31-2012 Estimate
FINES AND FORFEITURES
3301 MUNICIPAL CODE FINES 164,634 184,492 195,206 225.306 265,382 200,000 200.000 127,088 250,000
3302 ANIMAL CONTROL FINES 605 530 (45) 175 515 2.000 1000 675 1,000
3320 FORFEITURE&PENALTIES - 1,787 (32) 2,000 2,000 42 1,000
3330 SETTLEMENTS 182 - - - -
TOTAL FINES&FORFEITURES 165,421 186,809 195,161 225,449 265,897 204,000 204,000 127,805 252,000
USE OF MONEY AND PROPERTY
3400 INVESTMENT EARNINGS 784,124 719,611 304,989 299,920 381,145 250,000 250,000 (155,684) 250,000
3401 RENTS AND CONCESSIONS 145,074 120,843 111,016 107,400 118,791 125,000 125,000 77,537 125,000
3402 INTEREST/CITY MRA ADVANCE 210,000 159,976 76,500 100,000 - -
3403 INTEREST/ENDOWMENT FUND - - - - -
3404 RENTS-TENANTS 113,600 113,600 53.996 115,000
3408 OTHER EARNINGS AND RENTS 2,860 - - -
3410 TICKET SALES - - - 7.000 7.000 -
TOTAL MONEY&PROPERTY 1,142,058 1,000,430 492,505 507,320 499,936 495,600 495,600 (24,151) 490,000
INTERGOVERNMENTAL
3503 OFF HIGHWAY MOTOR VEHICLE - - - - - -
3504 MOTOR VEHICLE IN LIEU 3,038,440 125,307 109,136 170,592 187590 - - 19,262 20,000
3539 LAW ENFORCEMENT GRANTS 2,763 13,353 16,647 3,000 3,000 3,478 15,000
3581 VECTOR ABATEMENT GRANT 3,923 - - - - -
3588 OTHER STATE FUNDS 13,201 4,323 18,608 23,049 22,119 20,000 20.000 20,070 20,000
3600 COUNTY GRANTS 61,265 21,196 21,934 30,215 21,809 20,000 20,000 7,906 20,000
3601 SCHOOL DISTRICT FUNDING 84,560 - - - - -
3602 OTHER LOCAL - -
3610 FEMA REIMBURSEMENTS - - 10,087
3615 OTHER FEDERAL REVENUE/GRA - 4,217 - - - -
TOTAL INTERGOVERNMENTAL 3,201,389 155,043 162,528 237,209 79,165 43,000 43,000 50,716 75,000
OTHER REVENUES
3701 SALE GENERAL FIXED ASSETS - - - - - -
3720 TRANSFER FROM OTHER FUNDS 22,137 464,718 136,398 376,167 6,534 - - -
3725 COST PLAN REVENUES 1,697,322 1.812,440 2,102,000 2,005,000 2,191,800 1,864,700 1,864,700 1,864,700
3726 TRANSFER ENDOWMENT INTERE - - - - - -
3730 CONTRIBUTIONS/DONATIONS 23,537 19,070 9,781 17,867 8,732 16,000 16,000 1,000 10,000
3732 CONTRIB FRM FRANCHISE TRY - - - - - -
3741 OTHER LOAN PAYOFF - - - - - -
3750 MISCELLANEOUS REVENUES 34,110 12,726 12,769 1,696 11,417 5,000 5,000 1,084 5,000
3751 EXPENSE REIMBURSEMENTS 89,187 207,018 63,214 57,880 67,933 80,000 80.000 37,413 80,000
3752 RESTITUTION/INS PROCEEDS (7,564) 31,051 47,912 114,529 113,162 20,000 20,000 13,100 20,000
3753 CASH OVERAGE/SHORTAGE 113 22 - - 24
TOTAL OTHER REVENUE 1,858.729 2,547,023 2,372,074 2,573,252 2,399,600 1 1,985.700 1,985,700 52,621 1.979,700
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rm jlzw-o CITY of MOORPARK Attachment C
Page 4 of 8 GENERAL FUND REVENUES
2012-13 2012-13 2012-13 2012-13
Account 2007-08 2008-09 2009-10 2010-11 2011-12 Original Current Actuals Revised
Code Description Actuals Actuals Actuals Actuals Actuals Budget Budget 12-31-2012 Estimate
CHARGES FOR SERVICES
3805 FRANCHISE ADMIN CHANGE FE - - - - -
3808 OTHER ADMIN SERVICE FEES 98,601 125,131 99,017 121,697 237,270 86,400 86,400 11,503 100,000
3809 ADMINISTRATION FEES 342,580 442,858 583,000 608.000 214,768 250,000 250,000 250,000
3810 ADMINISTRATION FEES-CFD 103,079 - - - - -
3840 PLANNING TIME CHARGES 3,854 2,126 - 7,714 10,000
3850 PARK AND FACILITY USE FEE 128,942 91,386 81,491 54,934 67,916 93,600 93,600 66,645 100,000
3861 CLASS REGISTRATION FEE - - - - -
3862 CONTRACT CLASS REGIS FEES 169,712 182,606 212,322 235,822 233,435 249,000 249,000 106,464 235,000
3864 EXCURSION FEES - - - - -
3865 LEAGUE FEES 88,721 98,019 103,213 124,729 111,518 132,340 132,340 48,072 115,000
3866 RECREATION EVENT FEES 216,638 216,778 238,340 268,611 277,964 299,175 299,175 154,850 300,000
3868 OTHER RECREATIONAL FEES 3,887 5,500 5,500 2,350 5,000
3870 ADVERTISING IN BROCHURE 6,805 11,165 10,240 10,250 8,755 8,000 8,000 3,355 8,000
3872 TENNIS COURT LIGHTING USE - - - - -
3877 HHW/COMMUNITY MAINT FEE 137,000 137,000 -
3878 OTHER COMMUNITY SVC FEES - 1,847 1,443 917 549 5,000 5,000 162 1,000
3880 PHOTOCOPYING 832 554 567 826 1,104 1,000 1,000 678 1,000
3881 SALE OF DOCUMENTS 1,706 240 656 754 767 1,000 1,000 310 1,000
3883 SPECIAL POLICE DEPT SVCS 26,604 31,458 36,050 34,620 49,660 30,000 30,000 15,925 30,000
3886 PUBLIC WORKS FEES - - - - -
3887 NSF FEES AND MISC CHARGES 732 1.550 1,042 1,295 974 1,000 1,000 460 1,000
TOTAL CHARGES FOR SERVICES 1,184,952 1,203,592 1,367,381 1,466,309 1,210,693 1,299,015 1,299,015 418,488 1,157,000
GRAND TOTAL 15,320,014 16,081,241 15,530,831 16,385,095 16,252,443 15,846,415 15,846,415 4,146,631 15,549,700
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U l Y of MUUKPARK Attachment C
Page 5 of 8 GENERAL FUND EXPENDITURES
2012-13 2012-13 2012-13 2012-13
Account 2007-08 2008-09 2009-10 2010-11 2011-12 Original Current Actuals Revised
Code Description Actuals Actuals Actuals Actuals Actuals Budget Budget 12-31-12 Estimate
SALARIES& BENEFITS
9001 HONORARIUMS 2,700 3,000 3,750 2,900 3,500 5,500 5,500 400 800
9002 SALARIES(FULL-TIME) 2,600,100 2,648,318 2,634,556 2,648,952 2,709,067 2,852,461 1852,461 1,284,066 2,696.500
9003 SALARIES(PART-TIME) 294,010 279,188 279,089 275,093 275,887 307,745 307,745 130,995 275,100
9004 OVERTIME 14,884 4,079 2,916 3,124 3,152 6,400 6,400 1,169 2,500
9010 GROUP INSURANCE 528,056 555,799 523,127 197,272 0 0 0 0 0
9011 WORKERS COMP INSURANCE 62,665 55,083 43,524 20,246 5,653 36,197 36,197 36,199 36,197
9012 UNEMPLOYMENT INSURANCE 8,284 6,752 13,305 0 0 0 0 0 0
9013 PERS CONTRIBUTIONS 436,740 463,214 505,152 1,844,241 488,862 528,897 528,897 245,948 516,500
9014 MEDICARE 39,508 39,590 40,230 39,429 40,016 42,943 42,943 19,134 40,200
9015 EMT STIPEND 0 0 0 0 0 0 0 0 0
9016 BILINGUAL PAY 4,345 4,886 4,939 4,509 4,992 4,881 4,881 1,962 4,100
9017 PART-TIME RETIREMENT CONT 14,849 12,854 11,692 7,012 6,752 8,160 8,160 3,751 7,900
9018 LONGEVITY PAY 18,813 21,204 21,810 21,053 22,609 26,516 26,516 11,297 23,700
9020 UNIFORM ALLOWANCE 4,505 3,429 3,311 3,553 2,983 3,476 3,476 1,061 2,200
9030 OPEB-ANNUAL REQD CONTRIB 0 380,453 16,730 117,579 16,779 15,984 15,984 0 15,900
9040 DENTAL INSURANCE 0 0 0 48,690 52,977 54,410 54,410 26,613 54,410
9041 VISION INSURANCE 0 0 0 6,756 7,049 7,059 7,059 3,573 7,059
9042 GROUP LIFE INSURANCE 0 0 0 5,971 5,868 8.005 8,005 2,542 5,300
9043 STILT DISABILITY INSURANC 0 0 0 16,449 16,559 19,846 19,846 8,615 18,100
9044 EMPLOYEE ASSTANCE PROGRAM 0 0 0 856 884 906 906 448 900
9045 MEDICAL HLTH INSURANCE 0 0 0 259,799 493,042 523,594 523,594 254,517 523,594
TOTAL SALARIES&BENEFITS 4,029,459 4,477,849 4,104,131 5,523,484 4,156,631 4,452,980 4,452,980 2,032,291 4,230,960
CONTRACTUAL SERVICES
9101 APPRAISAL SERVICES 0 0 0 0 0 0 0 0 0
9102 CONTRACTUAL SERVICES 474,112 335,508 215,127 215,028 248,520 354,420 356,595 103,419 206,800
9103 SPECIAL PROFESSIONAL SVCS 119,401 95,657 222,403 101,645 169,022 164,900 164,933 71,013 142,000
9104 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 0 0
TOTAL CONTRACTUAL SERVICES 593,513 431,165 437,530 316,673 417,542 519,320 521,528 174,432 348,800
POLICE
9117 POLICE SERVICES 5,135,628 5,453,298 5,347,360 5,456,517 5,728,978 5.827,977 5,8271977 2,307,449 5,590,000
9118 POLICE-OVERTIME 153,341 124,257 102,364 99,471 98,389 137,000 137,000 32,568 100,000
9119 POLICE-SPECIAL EVENTS 18,719 17,744 21,169 27,153 25,280 33,500 33,500 21,180 33,500
TOTAL POLICE 5,307,688 5,595,299 5,470,893 5,583,141 5.852.647 5,998,477 5,998,477 2,361,196 5.723,500
LEGAL
9121 LEGAL SERVICES-RETAINER 18,752 24,481 17,498 21.981 14,584 19,300 19300 4,469 8.900
9122 LEGAL SVCS-NON RETAINER 22,225 36,014 41,235 41,884 40,161 74,730 74,730 13,747 27,500
9123 LEGAL SVCS-LITIGATION 29,427 2,558 31,977 96.899 23,280 10,000 10,000 22,398 40,000
9125 CLAIMS PAYMENT 866 0 0 271 25,000 5,000 5,000 0 5,000
TOTAL LEGAL 71,270 63,053 90,710 161,035 103,025 1 109,030 109,030 40,614 81,400
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ruidrice J/LO/LVIJ CITY of MOORPARK Attachment C
Page 6 of 8 GENERAL FUND EXPENDITURES
2012-13 2012-13 2012-13 2012-13
Account 2007-08 2008-09 2009-10 2010-I1 2011-12 Original Current Actuals Revised
Code Description Actuals Actuals Actuals Actuals Actuals Budget Budget 12-31-12 Estimate
OPERATIONS
9153 ENGINEERING RETAINER 0 0 0 0 0 0 0 0 0
9159 ENGINEERING SVCS-MISC 0 0 0 0 0 0 0 0 0
9160 CLASS INSTRUCTOR PAY 96,532 104,864 133,823 151,729 148,874 160,000 160,000 88,201 160,000
9171 EXCURSION EXPENSES 0 0 0 0 0 0 0 0 0
9182 COLLECTION FEES AND CHARGES 0 0 0 1,340 0 500 500 26 100
9198 OVERHEAD ALLOC-SERVICES 58,480 69,052 36,599 49,550 61,440 90,520 90,520 36,346 72,700
9201 COMP SUPP/EQUIP NON-CAPIT 9,713 2,263 8,212 6,661 5,797 17,100 17,100 1,722 3,400
9202 OFFICE SUPPLIES 13,097 11,169 15,576 15,578 13,824 28,330 28,330 4,200 8,400
9203 COPY MACHINE SUPPLIES 661 1,096 0 0 0 400 400 0 0
9204 SHOP&OPERATING SUPPLIES 30,619 22,023 22,172 22,730 28,236 46,450 46,450 9,363 18,700
9205 SPECIAL DEPT SUPPLIES 50,251 44,303 39,688 32,398 43,431 55,650 58,802 10,793 21,600
9206 OTHER OPERATING SUPPLIES 1,194 937 19 0 0 0 0 0 0
9207 PARKING CITATION EXENSES 0 0 0 0 0 0 0 0 0
9208 SMALL TOOLS 4,329 4,315 1,988 2,233 869 5,450 5A50 86 200
9209 OFFICE SUPPLIES 228 0 0 0 0 0 0 0 0
9211 EQUIPMENT RENTAL 0 0 0 0 0 400 400 0 0
9212 RENTAL OF REAL PROPERTY 49,227 0 0 0 0 0 0 0 0
9220 PUBLICATIONS& SUBSCRIPT 15,889 6,154 4,944 4,222 5,020 7,835 7,835 986 2,000
9221 MEMBERSHIPS&DUES 28,458 29,959 27,183 29,488 35,753 34,675 34,675 5,958 11,900
9222 EDUCATION&TRAINING 33,363 20,229 12,947 12,923 9,994 41,400 41,400 5,785 11,600
9223 CONFERENCES&MEETINGS 26,665 13,959 20,427 18,060 16,254 51,155 51,155 3,632 7,300
9224 MILEAGE 14,148 14,968 13,814 12,495 14,300 19,219 19,219 6,223 12,400
9225 TRAVEL COSTS 0 0 0 0 0 0 0 0 0
9230 SPECIAL POSTAGE 0 0 0 0 0 0 0 0 0
9231 POSTAGE 24,997 19,270 20,640 15,782 14,375 22,800 22,800 5.487 11,000
9232 PRINTING 46,812 44,843 45,921 43,711 33,809 49,200 49,200 12,511 25,000
9233 INSURANCE&BONDS 0 0 0 473,291 0 0 0 0 0
9234 ADVERTISING 829 479 724 1.004 5,364 3,450 3.450 1,079 2,200
9235 ELECTION EXPENSES 0 56,067 0 5,351 67 15,000 15,000 600 1,200
9236 EMPLOYMENT RECRUITMENT 11,705 12,937 10,352 8,272 8,352 10,000 10,000 2,975 5,900
9238 DISASTER-RELIEF 0 0 0 (1,370) 0 2,000 2,000 0 0
9239 COMMUNITY PROMOTION 0 0 0 0 0 5,000 5,000 0 0
9240 COMMUNITY PROMOTION 26,942 12,379 1,029 973 1,076 9,200 9,200 113 200
9241 EMPLOYEE RECOGNITION 18,325 17,197 16,698 18,401 13,873 19,000 19,000 3,089 6,200
9242 VOLUNTEER RECOGNITION 998 1,093 941 1,241 1,326 2,000 2,000 1,196 2,000
9243 GENERAL EVENT SUPPLIES 0 0 0 0 0 0 0 0 0
9244 RECREATION PROGRAM SUPPLI 143,256 139,176 142,989 134,182 129,458 189,760 189,760 44,090 88,200
9245 NON-CAPITAL EQUIPMENT 0 1,201 1,578 0 0 1,500 1,500 0 0
9250 OFFICE EQUIPMENT MAINT 0 0 0 0 0 0 0 0 0
9251 OTHER EQUIPMENT MAINT 6,017 6,496 5,806 4,084 8,196 6,500 6,500 1,713 3,400
9252 PROPERTY MAINTENANCE 83,610 87,204 49,761 178,610 255,552 168,400 188,813 56,204 112,400
9254 VEHICLE MAINTENANCE 246,125 185,946 191,606 192,260 175,484 207,426 207,426 85,462 170,900
9255 GASOLINE/DIESEL 17,839 75,374 84,597 97,483 104,183 84,100 84,100 12,366 24,700
rinance vzv1zu"i i CITY of MOOR-PARK Attachment C
Page 7 of 8 GENERAL FUND EXPENDITURES
2012-13 2012-13 2012-13 2012-13
Account 2007-08 2008-09 2009-10 2010-I1 2011-12 Original Current Actuals Revised
Code Description Actuals Actuals Actuals Actuals Actuals Budget Budget 12-31-12 Estimate
9260 DOUBTFUL ACCOUNTS 0 0 0 72,316 39,582 0 0 0 0
9261 CASH SHORTAGES 162 0 0 0 43 100 100 0 0
9272 PARK ASSESSMENT PAYMENT 5,993 6,227 6,414 18,823 20,422 11,000 11,000 0 1 1,000
9273 PARKING BAIL STATE SURCHARGE 134,524 0 0 3,732 5,000
9274 CONTRIBUTIONS&DONATIONS 7,011 0 0 0 0
9298 OVERHEAD ALLOC-SUPPLIES 199,036 319,726 378,684 337,408 335,720 374,993 374,993 268,219 374,993
9301 PAINT 0 0 0 0 0 0 0 0 0
9304 SAFETY EQUIPMENT 0 0 0 0 0 0 0 0 0
9310 ASPHALT/CONCRETE 0 0 0 0 0 0 0 0 0
9320 WEED ABATEMENT CHEMICALS 0 0 0 0 0 0 0 0 0
9321 OTHER CHEMICALS 5,125 5,438 3,632 3,122 2,908 4,500 4,500 499 1,000
9330 TREE TRIMMING 0 0 0 0 0 0 0 0 0
9331 LANDSCAPE SERVICES 10,086 667 2,335 122,155 55,092 18,020 28,931 2,756 5,500
9413 ELECTRICITY 138,792 125,221 140,290 123,949 134,419 219,000 219,000 82,120 164,200
9415 WATER 15,683 20,740 22,964 20,141 34,172 61,700 61,700 22,045 44,100
9416 NATURAL GAS 6,138 5,258 6,533 5,984 4,629 11,600 11,600 1,649 3,300
9417 UTILITY USAGE 0 0 0 0 0 0 0 0 0
9418 UTILITY PERMIT FEES 7,690 9,000 9,000 9,457 12,131 15,800 15,800 12,131 15,800
9420 TELEPHONE SERVICE 46,032 46,505 45,972 45,191 39,717 44,348 44,348 15,296 30,600
9421 PAY PHONE USE 2,354 1,306 1,300 1,200 1,100 1,400 1,400 600 1,200
9422 DIRECT LINES 0 0 0 0 0 0 0 0 0
9423 PAGERS 0 0 0 0 0 0 0 0 0
9424 CELLULAR PHONES 0 0 0 0 0 0 0 0 0
9451 STATE/COUNTY ADMIN FEE 129,133 135,313 124,821 124,000 124,000 8,946 17,900
9452 COLLECTION ADMIN FEE 2,703 3,471 5,001 4,500 4,500 1,538 3,100
9480 MISC OPERATING EXPENSE 449 0 0 0 0 0 0
9498 OVERHEAD ALLOC-UTILITIES 37,005 39,322 48,886 36,804 33,305 41,431 41,431 10,398 20,800
9499 SUSPENSE EXPENSE ACCOUNT 185 1,005 0 0 0 0 0 0 0
TOTAL OPERATIONS 1,534,590 1,585,368 1,708,329 2,468,016 2,119,504 2,286,812 2,321,288 830,135 1,482,093
CAPITAL OUTLAY
9501 OFFICE EQUIPMENT 0 0 0 0 0 0 0 0 0
9502 FURNITURE&FIXTURES 0 0 3,700 0 0 0 0 0 0
9503 COMPUTER EQUIPMENT 6,725 0 0 0 11,761 0 0 0 0
9504 OTHER EQUIPMENT 45,496 0 (789) 81,495 71,777 0 52,782 0 50,000
9505 VEHICLES 54,697 4,726 3.492 0 0 0 0 0 0
9598 OVERHEAD ALLOCATION 12,441 54,571 11,449 0 0 0 0 0 0
TOTAL CAPITAL OUTLAY 119,359 59,297 17,852 81,495 83,538 0 52,782 0 50,000
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ruianvc oicvizvio C IlY of MUUKPAKK Attachment C
Page 8 of 8 GENERAL FUND EXPENDITURES
2012-13 2012-13 2012-13 2012-13
Account 2007-08 2008-09 2009-10 2010-11 2011-12 Original Current Actuals Revised
Code Description Actuals Actuals Actuals Actuals Actuals Budget Budget 12-31-12 Estimate
CAPITAL IMPROVEMENTS
9600 CNTRL ACCT FOR CAP IMPROV 0 0 0 0 (7,011) 0 0 0 0
9601 DESIGN/ENGINEERING 3,169 0 0 0 0 0 0 0 0
9602 BID PREPARATION 0 0 0 0 0 0 0 0 0
9611 SITE CLEARANCE 0 0 0 0 7,011 0 38.057 10,732 21,500
9612 BUILDING ACQUISITION 0 0 0 171,958 0 0 0 0 0
9613 GROUNDS&IMPROVEMENTS 0 0 0 0 0 0 17,825 15,500 17,825
9620 CONSTRUCTION BUILDINGS 0 0 0 0 0 0 0 0 0
9621 BUILDING IMPROVEMENTS 0 0 84,274 5,705 0 0 0 0 0
9630 CONSTR.OF SPORTS AREA 0 0 0 0 0 0 0 0 0
9631 INDOOR/OUTDOOR FURNITURE 0 0 0 0 0 0 0 0 0
9632 IMPS OTHER THAN BUILDINGS 97,234 31,426 0 0 0 0 0 0 0
9640 CONSTR.OF STREETS 1,556,149 0 0 0 0 0 0 0 0
9650 CONSTRUCTION INSPECTION 0 0 0 0 0 0 0 0 0
TOTAL CAPITAL IMPROVEMENTS 1,656,552 31,426 84,274 177,663 0 0 55,882 26,232 39.325
TRANSFERS
9820 TRANSFER TO OTHER FUNDS 22,878,400 4,311,166 3,813,625 2,073,328 3,520,556 3,110,969 3,034,766 0 2,858,000
9828 RESIDUAL EQUITY TRANSFERS 0 138,000 0 0 0 0 0 0 0
9851 REV REFUND/NON-EXP PAYABL 0 0 0 260 0 0 0 0 0
TOTAL TRANSFERS 22,878,400 4,449,166 3,813,625 2,073,588 3,520,556 3,110,969 3,034,766 0 2,858,000
GRAND TOTAL 36,190,831 16,692,623 15,727,344 16,385,095 16,253,443 16,477,588 16,546,733 5,464,900 14,814,078
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