HomeMy WebLinkAboutAGENDA REPORT 2012 0418 CC REG ITEM 09C ITEM 9.C.
'OF MOOR!�ARK,C ALJOP.,
MOORPARK CITY COUNCIL City Council Meeting
AGENDA REPORT of
ACTION:
X2.A.Jf-
TO: Honorable City Council
FROM: Ron Ahlers, Finance DirectorQ�-
DATE: March 20, 2012 (City Council meeting of April 18, 2012)
SUBJECT: Consider Fiscal Year 2011112 Mid-Year Budget Report
BACKGROUND
The City Council adopted the budget for Fiscal Year (FY) 2011/12 on June 15, 2011.
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. This will be discussed later in this report.
As a reminder, Parks Maintenance and Community Development operations continue to
require significant General Fund contributions in FY 2011112 as do the Lighting and
Landscaping Maintenance Districts (LMD). 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 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.
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 finish with a deficit of
$29,000. The General Fund will be discussed in detail later in this report.
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Honorable City Council
April 18, 2012
Page 2
Community Development Fund
The Community Development Fund began the fiscal year with a zero fund balance.
Revenues, including budgeted General Fund transfer of $782,000, are currently
estimated at $1,348,000 which is below the original budget by approximately $400,000.
Expenses are currently estimated at $1,636,000 which is below the original estimate of
$1,757,000. This produces an estimated deficit of $288,000. This fund will finish this
year with a zero fund balance with an increase of the General Fund transfer to
approximately $1,070,000 to ensure a zero fund balance. As a reminder, last year's
General Fund transfer was $837,000. For the foreseeable future, this fund will require
about an $800,000 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 deficit of $32,000 this year {includes the General Fund transfer of
$1,243,000}. We will adjust the General Fund transfer upward to $1,275,000 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 $1.3 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 have increased.
Moorpark Redevelopment Agency
On June�29, 2011, as part of adopting the State of California FY 2011112 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 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.
As of February 1, 2012 the Agency has been legislatively dissolved. City staff is
currently in the process of establishing the "Successor Agency" to the former
Redevelopment Agency of the City of Moorpark (Successor Agency). Staff has
established all new accounting funds to properly reflect the demise of the Agency and
the brand-new creation of the Successor Agency. With this demise, the General Fund
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April 18, 2012
Page 3
will no longer receive revenue from the former 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. There were two revenue adjustments that
relate to the former Agency. The annual $5 million loan between the City and Agency
was never implemented; therefore interest income for the General Fund was reduced by
$150,000. The cost allocation plan for the year was $178,792, instead of $306,500 for
the Agency. ABx1 26 allows for an "Administrative Cost Allowance to be paid to the
successor agency, 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."
FY 2012/13 preliminary estimated costs for the General Fund are approximately
$282,000 ($205,000 for salaries & benefits plus $77,000 for operations). The General
Fund will not have revenue from the MRA loan of $150,000; nor the cost allocation plan
of $306,500. The one positive note is the "Administrative Cost Allowance" of $250,000.
Therefore the estimated impact on the General Fund for FY 2012/13 is a negative
$488,500.
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).
Last FY 2010/11, the State took an additional $396,000. This amount was paid on May
10, 2011.
Streets and Transit Funds
Attachment B details four funds which comprise the Streets and Transit funds of the
City. The Local Transportation JDA) 8A Fund is projected to use $51,000 of its'
reserve this year, decreasing its available fund balance to zero at June 30, 2012. This
fund transferred $699,000 to the Gas Tax Fund this year. 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 zero.
The Gas Tax Fund is projected to use $43,000 of its reserves this year, decreasing its
available fund balance to $90,000. The original budget estimated the ending fund
balance at $71,000. We have savings in capital projects this fiscal year. These projects
are listed later in this report. Annual Gas Tax. revenues amount to approximately
$596,000, while the annual salary and benefits are approximately $495,000. Therefore,
the revenue for this fund does pay for the salary & benefit costs plus $100,000 of
operations. This fund needs the transfer from the Local Transportation 8A (streets and
roads) fund in order to pay for the operations and maintenance along with capital
improvement costs. Additionally, the Areas of Contribution Funds transfer funds when
warranted for capital projects. Overhead charges are estimated at $48,000 this year
while the estimate for cost plan charges is $303,000. 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. Beginning as early as FY 2012/13, the
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April 18, 2012
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General Fund will be the only fund available to subsidize the deficits in these districts.
The Gas Tax fund provides funding for the following employees:
Administrative Assistant 0.400
Assistant Engineer 0.500
City Engineer/ Public Works Director 0.200
Crossing Guard Supervisor 0.400
Maintenance Worker III 0.100
Maintenance Worker III 0.800
Maintenance Worker III 0.465
Public Works Superintendent 0.850
Senior Maintenance Worker 1.000
Senior Management Analyst 0.100
Total Positions 4.815
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 City receives
approximately $350,000 annually. Currently there are no projects funded with these
monies. The estimated ending fund balance for June 30, 2012 is approximately
$709,000. These funds have the same restrictions as the Gas Tax Fund mentioned
above. The City can expend these funds on any street-related purpose.
The Local Transit Programs Fund is projected to have savings of $19,000 by year-end,
thus increasing its fund balance to $173,000 at June 30, 2012. This fund pays zero in
overhead charges and $203,000 in cost plan charges. This fund also supports city
employees, with a salary & benefit cost of approximately $113,000 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 $2,551,000. The operating costs are $2,276,000
(includes $48,000 for overhead charges and $506,000 for cost plan charges back to the
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General Fund). This computes to a projected surplus of $275,000 on June 30, 2012
which will increase reserves. As of July 1, 2012, the reserve is estimated to be
$973,000; 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 2011/12
about $612,000 of City Engineer/Public Works department expenditures were funded
directly by the General Fund and another $221,000 by the Traffic Safety Fund and the
Crossing Guard Fund. VCTC's draft budget for FY 2011/12 shows an increase in local
transportation funds for the City of Moorpark of approximately $30,000. This is good
news considering the prior three 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.
Na. Description Fund 2011/12 Spent Projected Remaining
Approp. 12-31-2011 Expense Approp.
8001 Sidewalk Gas Tax 75,000 0 0 75,000
Reconstruction
8056 Metro Link South Local Transit 200,000 0 0 200,000
Parking Lot Entry Programs
8071 Bus Shelters Local Transit 67,618 3,136 10,000 57,618
Programs
Metro Link Local Transit 91,581 6,211 10,000 81,581
Security System Programs
434,199 9,347 20,000 414,199
General Fund
Attachment C details the General Fund revenues and expenses. The FY 2011/12
General Fund budget as adopted included a projected surplus of $4,000. As a
reminder, last FY 2010/11, the General Fund began the year with $3.0 million in
reserves and it finished the year with a deficit of $361,000 since the Council approved
various appropriations from the General Fund reserve throughout FY 2010-11.
Complying with the City Council policy, the Special Projects Fund transferred out
$361,000 to the General Fund at fiscal year-end. This left the General Fund with $3.0
million in reserves on June 30, 2011,
General Fund Revenues 2011112
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
you can discern, the forecasted revenues for FY 2012/13 approximate the amounts we
received in FY 2008/09. The amounts are shown in millions of dollars.
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2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2011-12 2012-13
Actuals Actuals Actuals Actuals Actuals Original Revised forecast
Budget Estimate
Prop Tax 2.80 3.03 3.02 3.23 3.15 3.15 3.15
-Current
Prop Tax 2.63 2.88 2.96 2.92 2.90 2.88 2.88
-VLF
Sales Tax 2.19 2.31 2.33 2.38 2.58 2.50 2.65 2.70
Sales Tax 0.70 0.78 0.85 0.59 0.94 0.82 0.85 0.85
Comp.
Cost Plan 1.98 2.04 2.26 2.69 2.60 2.50 2.37 2.20
Franchise 1.13 1.15 1.17 1.17 1.20 1.18 1.20 1.20
Interest 1.14 0.78 0.72 0.30 0.30 0.35 0.35 0.35
sub-total 12.57 12.97 13.31 13.28 13.67 13.40 13.45 13.33
Property Taxes: The City receipted $3,151,000 in FY 2010/11 for current secured
property taxes. We budgeted $3,150,000 this current fiscal year. Our current estimate
is $3,150,000. The unsecured portion will be $115,000. As home prices fall and the
volume of sales declines, we expect to see decreases in supplemental secured and real
property transfer tax. 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 $2,880,000; we originally budgeted $2,900,000.
Sales Taxes are particularly difficult to estimate; good economy, bad economy, it
doesn't matter. Last fiscal year Sales Taxes amounted to $2,577,000. The original
budget estimate for this year is $2,500,000, a decline of $77,000 or 3.0%. 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 $2,650,000; which is $150,000 greater than the
original budget estimate. Next year's estimate calls for an increase of $50,000, to
$2,700,000. The City of Moorpark has experienced nine straight quarters of increases
in Sales Tax receipts. This trend is expected to continue as the economy is recovering
from "the Great Recession".
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SALES TAX RECEIPTS
` arlan�o
2010-11 2011-12 Dollars Percent
Ist Quarter 619,652 633,335 13,683 2.2 %
2nd Quarter 665,957 683,552 17,595 2.6 %
3rd Quarter 596,988 620J000 * 23,012 3.9 %
4th Quarter 694,508 713,113 * 18,605- 2.7 %
$ 2,577,105 $ 2,650,000 $ 72,895 2.8 %
* 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°/x.
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 $857,000 has been verified with Ventura County and we
received one-half of the amount in late January 2012 with the other half due in May
2012. Last fiscal year the City receipted $941,000; which was a catch-up of the past
underpayments. Next year we project to remain the same at $850,000.
Franchise Fees, Licenses & Permits and Fines & Forfeitures show no significant
variances from the prior years.
Interest earnings are declining due to the interest rate market that we are experiencing.
These are horrible interest rates to be earning on our investments. Three years ago the
General Fund earned $720,000 in interest; last year's earnings were $300,000. This
year's original budget estimate was $350,000. Our current estimate is $350,000. Rates
have begun to rise slowly so investment earnings should improve. 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. Two years ago we
received $109,000; last year we received $171,000. We originally estimated this
amount at $75,000; our revised estimate is $20,000. The State has completely taken
away this revenue from cities for FY 2011/12 and into the future. Next year's amount is
zero.
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April 18, 2012
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Cost plan revenues are estimated at $2,370,000. The Gas Tax Fund is scheduled to
contribute $303,000 to the cost plan in FY 2011/12. The Gas Tax Fund will not be able
to contribute this amount in FY 2012/13. The MRA and Low/Mod Housing cost plan
contributions are $179,000 for this final year of their existence. Next year there will not
be any cost plan for MRA or Low/Mod Housing.
Charges for Services show a slight decrease from last fiscal year.
Revenues for the current year are estimated to be approximately $15,476,000, a
decrease of $548,000 from last fiscal year. Next year's estimate, at this point in time, is
$15,216,000. A decrease of$260,000 or 1.7% from the current year's revised estimate.
General Fund Expenditures 2011112
Salaries & Benefits for the employees comprise 27% of the General Fund expenditures.
All of the salary & benefit categories are showing within budget, since the Council
approved of the appropriation to fund the former redevelopment staff costs. We shall
have an on-going contribution of approximately $16,000 each year for retiree medical
costs {OPEB}.
The largest item in the budget is the police contract. This contract is approximately $5.8
million plus $0.6 million in support costs each year and represents 41% 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 2011/12 we planned on a 5% increase but the
actual increase is 4.8%. 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 retirement plan investment losses. The amounts
shown are in millions of dollars.
2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2011-12 2012-13
Actuals Actuals Actuals Actuals Actuals Original Revised forecast
Budget Estimate
Police 4.89 5.31 5.60 4 5.85 6.20
The remaining categories are looking to be within their budgeted amounts.
Based on the revised estimates for FY 2011/12, the General Fund is transferring out
over $2.69 million to other funds:
➢ $1,275,000 to Park Maintenance Fund
➢ $1,070,000 to Community Development Fund
➢ $ 202,000 to Engineering/Public Works Fund
➢ $ 131,000 to Lighting & Landscaping Assessment Districts
);I $ 10,000 to Gas Tax Fund
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General Fund Summary
Please note the General Fund surplus/deficit for the first six months is a positive
$840,000 {under the 2011-12 Actuals 12-31-11 column). This amount includes the one-
time revenue of $900,000 received from the Mission Bell note. Therefore, the true six
month actuals is a deficit of $60,000. By the end of this current fiscal year, the deficit is
estimated to be $29,000; (includes the reduction in revenue for cost plan and interest
earnings to the demise of the redevelopment agency).
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
$820,000 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 in the amounts of $131,000 and $265,000
respectively; more subsidy shall be required next fiscal year. Next year's estimate may
approach $600,000 or more in subsidy. 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 Interest Revenue. Revenues remaining
constant are Property Taxes and Property Taxes-VLF. 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
General Fund surplus. This shortfall is currently estimated at $1.3 million. This
represents approximately 9% of General Fund revenues.
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Page 10
GENERAL FUND
Available fund balance from FY 2010/11 surplus 0
Fiscal Year 2011/12 surplus {estimate) 0
Available fund balance July 1, 2012 $ 0
This amount is placed in the
Special Projects Fund
Fiscal Year 2012113 Projections
Budgetary Revenue decrease (260,000)
Budgetary Police Contract increase (291,000)
Successor Agency "Administrative Cost Allowance" 250,000
Successor Agency Operating Costs (282,000)
Increased Franchise Fee Revenues— Waste Haulers 200,000
No Gas Tax Fund subsidy of I,MDs (300,000)
($ 683,000)
In summary
1. The General Fund operating deficit for FY 2011/12 is projected at $29,000
(includes the appropriation for the former Agency staff costs. Estimated
revenues are $10,000 less than originally budgeted. Estimated expenses are
$23,000 more than the original budget. These revised estimates, when
added to the original budget surplus of$4,000, gives us the revised surplus of
$29,000.
2. The General Fund ended FY 2010/11 with a deficit of $361,000. Please
recall that we paid off a number of liabilities and one-time projects last year.
The listing of these payoffs is provided below.-
CalPERS Side Fund Payoff $ 1,352,318
CJPIA General Liability Payoff 473,291
Litigation 150,000
Central Irrigation System 132,269
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April 18, 2012
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Turf Restoration - Arroyo Vista Community Park 130,000
OPEB Unfunded Liability Payoff 103,000
LMD Engineering & Survey Study 100,000
Additional Transfer to LMDs 78,668
Fire Sprinklers & Alarm in Annex Building 66,105
Facility Repairs-City Hall Admin Building 49,514
Replace Acoustic Tiles Apricot Room 8,374
$ 2,643,539
3. General Fund Revenues for FY 2011/12 are estimated to be about $548,000
less than FY 2010/11. We originally estimated revenues at $15,486,000 for
FY 2011/12; current estimate is $15,476,000; a decrease of $10,000. Our
preliminary estimates for revenues in FY 2012/13 are $15,216,000; a
decrease of $260,000 from the prior year. The City actually received
$16,024,000 in FY 2010/11; the estimate for FY 2012/13 is $15,216,000, a
decrease of $808,000. Revenues in FY 2012/13 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 2011/12 combined Gas Tax and Local Transportation Funds
(Streets and Transit) revenue of about $2,104,000; currently requires
$608,000 in personnel costs, $506,000 in cost plan charges, $265,000
transfers to LMDs with the balance for transit and street operation costs. This
leaves little or no 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 $1.3 million shortfall in FY
2012/13. This shortfall is manageable and we have a number of options to
balance the budget for FY 2012/13.
This projected deficit includes: a slight decrease 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
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Honorable City Council
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Page 12
FY 2011/12. The General Fund is impacted by the demise of the Agency.
The General Fund receives less money from the cost plan and the annual
loan to the MRA.
The department managers are well aware of the current financial situation
and their budget submittals will reflect such. In addition, all potential
expenditure reductions will be evaluated and presented to the City Council as
part of the Budget submittal in May 2012. 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
2012/13 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
47
Page 1 of 2 CITY of MOORPARK Attachment A
REVENUE & EXPENDITURES SUMMARY
MAJOR FUNDS
GENERAL FUND 1000 COMMUNITY DEVELOPMENT 2200
2011-12 2011-12 2011-12 2011-12 2011-12 2011-12 2011-12
2 Original Current Actuals Projected Variance Original Current Actuals Projected Variance
Budget Budget 12-31-11 Budget Budget 12-31-11
REVENUES
TOTAL REVENUES $15,486,195 $16,363,695 $6,414,860 $15,475,800 ($887,895) $1,756,605 $1,348,000 $268,595 $1,348,000 -
EXPENDITURES
City Council 221,745 261,745 61,426 260,000 1,745
City Manager 569,521 569,521 247,403 560,000 9,521
Administrative Services 1,493,645 1,528,784 670,394 1,525,000 3,784
City Attorney 51,800 51,800 45,167 50,000 1,800
Finance 1,030,268 1,030,268 445,467 1,025,000 5,268
Community Development 852,799 852,799 55,452 850,000 2,799 1,756,596 1,636,336 751,148 1,636,336
Parks 4,255,331 4,624,294 1,467,034 4,400,000 224,294
Public Works 611,758 655,832 131,015 625,000 30,832
Public Safety 6,395,537 6,395,537 2,451,917 6,209,951 185,586
TOTAL EXPENDITURES $15,482,404 $15,970,580 $5,575,275 $15,504,951 $465,629 $1,756,596 $1,636,336 $751,148 $1,636,336 -
SURPLUS or (DEFICIT) ($29,151) ($288,336)
BEGINNING FUND BALANCE $3,000,000 $0
ENDING FUND BALANCE $2,970,849 ($288,336)
W
Page 2 of 2 CITY of MOORPARK Attachment A
REVENUE & EXPENDITURES SUMMARY
MAJOR FUNDS
PARKS MAINTENANCE 2400
2011-12 2011-12 2011-12
Original Current Actuals 2011-12 Variance!
Budget Budget 12-31-11 Projected
REVENUES
TOTAL REVENUES $1,977,650 $1,977,650 $400,994 $1,977,650 -
EXPENDITURES
City Council -
City Manager -
Administrative Services -
City Attorney -
Finance -
Community Development -
Parks 1,977,914 2,009,913 863,465 2,009,913 -
Public Works -
Public Safety -
TOTAL EXPENDITURES $1,977,914 $2,009,913 $863,465 $2,009,913 -
SURPLUS or (DEFICIT) ($32,263)
BEGINNING FUND BALANCE $0
ENDING FUND BALANCE ($32,263)
Hname 411112012 Attachment B
Page t of 3 CITY of MOORPARK
REVENUE & EXPENDITURES SUMMARY
STREET & TRANSPORTATION FUNDS
OGA T# N$PAT1411� 8A �260�� GAT7C {2#p�)
-.:.::: _ :::: ....,. .: ...........
2011-12 2011-12 2011-12 2011-12 2011-12 2011-12 2011-12 2011-12'
REVENUES Original Current Actuals Variance Original Current Actuals Variance
ected.
Budget Budget 12.31.11 Projected[ Budget Budget 12-31-11 Pro�
3400 INVESTMENT EARNINGS 3,000 3,000 140 (3,000) - - 10 -
I
3500 GAS TAX 2106 135,000 135,000 55,192 135,000
3501 GAS TAX 2107.5 j 6,000 6,000 6,000
3502 GAS TAX 2105 195,000 195,000 73,731 195,000
3506 GAS TAX 2107 260,000 260,000 113,307 260,000
3508 HUT 2103
3510 ART 8-TRANSIT/STREETS 648,000 648,000 648,000
3612 FTA 5307 FEDERAL GRANT
3615 OTHER FEDERAL GRANTS
3720 TRANSFER FROM OTHER FUNDS 803,300 803,300 803,300
3750 MISCELLANEOUS REVENUES
3871 TRANSIT FARE REVENUES
TOTAL REVENUES $651,000 $651,000 $140 $648,000 ($3,000) $1,399,300 $1,399,300 $242,240 $1,399,300 -
i I
EXPENDITURES
Salaries and Benefits 494,979 494,979 217,577 494,979
I
Contractual Services 56,000 52,000 12,166 52,000
Legal 1,000 1,000 - 1,000
Operations 196,524 203,341 82,278 203,341
Capital Outlay
Capital Improvements 25,000 75,000 75,000
I
Overhead Charges 47,710 47,710 36,684 47,710
Cost Plan Charges 303,300 303,300 150,150 303,300
i
Transfer to Other Funds 702,000 702,000 699,555 2,445
Transfer to Lighting/Landscape Districts 302,866 265,274 265,274 265,274
TOTAL EXPENDITURES $702,000 $702,000 $699,555 $2,445 $1,427,379 $1,442,604 $764,129 $1,442,604
SURPLUS or (DEFICIT) ($51,555) ($43,304)
BEGINNING FUND BALANCE $51,555 $ 133,581
ENDING FUND BALANCE $0 $90,277
(n
O
Finance 411112012 Attachment B
Page 2 of 3 CITY of MOOR-PARK
REVENUE & EXPENDITURES SUMMARY
STREET & TRANSPORTATION FUNDS
kl l T Z�4 (26x61. I UcAL T 2AN. TT P'RO GRz'k1bIS (5$041
2011-12 2011-12 2011-12 2011-12 2011-12 2011-12 2011-121
201 1-121
REVENUES Original Current Actuals Variance Original Current Actuals Variance
Budget Budget 12-31-11 Projectedi Budget Budget 12-31-11 Projectedi.
3400 INVESTMENT EARNINGS 554 1,000 1,000 2 1,000 1,000
i
3500 GAS TAX 2106
3501 GAS TAX 2107.5
3502 GAS TAX 2105
I
3506 GAS TAX 2107
3508 HUT 2103 350,000 350,000 165,833 350,000
3510 ART 8-TRANSIT/STREETS 500,000 438,465 4,094 438,465
3612 FTA 5307 FEDERAL GRANT 335,000 335,000 6,008 335,000
3615 OTHER FEDERAL GRANTS
3720 TRANSFER FROM OTHER FUNDS 10,000 10,000 10,000
3750 MISCELLANEOUS REVENUES 8,500 8,493 8,500
3871 TRANSIT FARE REVENUES 60,000 60,000 36,755 60,000
TOTAL REVENUES $350,000 $350,000 $166,387 $351,000 $1,000 S905,000 $851,965 $55,352 $852,965 $1,000
EXPENDITURES
Salaries and Benefits 112,886 112,886 50,495 112,886
Contractual Services 147,000 136,000 73,948 136,000
Legal 500 500 500
Operations 216,050 223,550 84,999 223,550
Capital Outlay
Capital Improvements 252,618 358,995 9,348 152,995 206,000
i
Overhead Charges -
Cost Plan Charges 203,000 203,000 101,500 203,000
Transfer to Other Funds 5,300 5,300 5,300
Transfer to Lighting/Landscape Districts
TOTAL EXPENDITURES - - - $937,354 $1,040,231 $320,290 $834,231 $206,000
SURPLUS or (DEFICIT) $351,000 $18,734
BEGINNING FUND BALANCE $358,257 $154,354
Ln ENDING FUND BALANCE $709,257 $173,088
F-
Page3 of f 3 vzoiz CITY of MOORPARK Attachment B
Page 3
REVENUE & EXPENDITURES SUMMARY
STREET & TRANSPORTATION FUNDS
_..... ..
............ _ .._........._ _....
_. __..... ............. .... ...-..._...
.&.T ANSIT,. NCR
... .... ... ............... .
2011-12 2011-12 2011-12 2011-12
REVENUES Original Current ActuaIs i Variance
Budget Budget 12-31-11 Projected)
3400 INVESTMENT EARNINGS 3,000 3,000 706 2,000 , (1,000)
3500 GAS TAX 2106 135,000 135,000 55,192 135,000
3501 GAS TAX 2107.5 6,000 6,000 - 6,000
3502 GAS TAX 2105 195,000 195,000 73,731 195,000
3506 GAS TAX 2107 260,000 260,000 113,307 260,000
3508 HUT 2103 350,000 350,000 165,833 350,000
3510 ART 8-TRANSIT/STREETS 1,148,000 1,086,465 4,094 1,086,465
3612 FTA 5307 FEDERAL GRANT 335,000 335,000 6,008 335,000
3615 OTHER FEDERAL GRANTS - - -
3720 TRANSFER FROM OTHER FUNDS 813,300 813,300 - 813,300
3750 MISCELLANEOUS REVENUES - 8,500 8,493 8,500
3871 TRANSIT FARE REVENUES 60,000 60,000 36,755 60,000
TOTAL REVENUES $3,305,300 $3,252,265 $464,119 $3,251,265 ($1,000)
EXPENDITURES
Salaries and Benefits 607,865 607,865 268,072 607,865 j
Contractual Services 203,000 188,000 86,114 188,000
Legal 1,500 1,500 - 1,500
Operations 412,574 426,891 167,277 426,891
Capital Outlay - - - -
Capital Improvements 277,618 433,995 9,348 227,995 206,000
Overhead Charges 47,710 47,710 36,684 47,710 j
Cost Plan Charges 506,300 506,300 251,650 506,300
Transfer to Other Funds 707,300 707,300 - 704,855 II, 2,445
Transfer to Lighting/Landscape Districts 302,866 265,274 265,274 265,274
TOTAL EXPENDITURES $3,066,733 $3,184,835 $1,084,419 $2,976,390 $208,445
SURPLUS or,(DEFICIT) $274,875
BEGINNING FUND BALANCE $697,747
Ln ENDING FUND BALANCE $972,622
N
......... t-1 i r or MUUKFAK& Attachment C
Page 1 of 1 GENERAL FUND FINANCIALS SUMMARY
2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2011-12 2011-12 2011-12
Actuals Actuals Actuals Actuals Actuals Actuals Original Current Actuals Revised
Budget al Budget 1Actua 1
Estimate
REVENUES
Property Taxes 2,929,842 3,334,491 3,458,788 6,530,410 6,651,796 6,491,697 6,460,000 6,510,000 2,374,907 6,510,000
Sales Taxes 2,690,143 2,896,889 3,085,544 3,178,749 2,970,645 3,517,896 3,325,000 3,457,000 816,569 3,507,000
Franchise Fees 1,093,099 1,126,951 1,150,181 1,171,555 1,171,825 1,207,777 1,175,000 1,175,000 287,016 1,205,000
Special Benefit Assessments - - - 19,323 - - - -
Licenses&Permits 60,159 65,630 72,952 88,307 146,916 158,186 145,500 140,500 61,529 138,000
Fines&Forfeitures 174,068 190,428 165,421 186,809 195,161 225,449 204,000 204,000 121,335 204,000
Use of Money&Property 942,659 1,729,466 1,142,058 1,000,430 492,505 507,320 688,095 538,095 70,134 480,000
Motor Vehicle In Lieu 2,733,923 2,860,207 3,038,440 125,307 109,136 170,592 75,000 75,000 18,590 20,000
Intergovernmental-other 281,457 281,157 162,949 29,736 53,392 66,617 33,000 33,000 34,375 33,000
Other Revenues 1,706,415 1,795,058 1,858,729 2,547,023 2,372,074 2,211,988 2,337,800 3,237,800 2,131,246 2,407,800
Charges for Services 1,215,718 1,126,744 1,184,952 1,203,592 1,367,381 1,466,309 1,042,800 993,300 499,153 971,000
TOTAL REVENUES $ 13,827,483 $ 15,407,021 $ 15,320,014 $ 16,081,241 $ 15,530,831 $ 16,023,831 $ 15,486,195 $ 16,363,695 $6,414,854 $ 15,475,800
EXPENDITURES
Salaries and Benefits 3,420,893 3,585,184 4,029,459 4,477,849 4,104,131 5,523,484 4,145,067 4,145,067 1,873,074 3,762,045
Contractual Services 489,272 363,467 593,513 431,165 437,530 316,673 533,500 670,724 110,659 350,000
Police 4,216,453 4,889,658 5,307,688 5,595,299 5,470,893 5,583,141 5,943,627 5,943,627 2,329,325 5,853,000
Legal 112,453 72,719 71,270 63,053 90,710 161,035 107,930 107,930 71,205 99,000
Operations 1,407,263 1,514,087 1,534,590 1,585,368 1,708,329 2,468,016 2,161,760 2,435,096 976,243 2,731,000
Capital Outlay 239,040 107,223 119,359 59,297 17,852 81,495 - 99,827 81,531 164,000
Capital Improvements 24,918 560,230 1,656,552 31,426 84,274 177,663 200,404 200,404 2,586 178,000
Transfers 972,480 1,142,090 1,399,535 2,479,662 1,975,805 2,073,588 2,390,116 2,367,906 130,656 2,367,906
TOTAL EXPENDITURES $ 10,882,772 $ 12,234,658 $ 14,711,966 $ 14,723,119 $ 13,889,524 $ 16,385,095 $ 15,482,404 $ 15,970,581 $5,575,279 $ 15,504,951
SURPLUS or (DEFICIT) 2,944,711 3,172,363 608,048 1,358,122 1,641,307 (361,264) 3,791 393,114 839,575 (29,151)
BEGINNING FUND BALANCE 18,299,699 21,244,410 24,678,712 3,807,895 3,196,513 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000
Prior Period Adjustment 261,939
Transfer from/(to) Special Projects Fund (21,478,865) (1,969,504) (1,837,820) 361,264
ENDING FUND BALANCE 21,244,410 24,678,712 3,807,895 3,196,513 3,000,000 3,000,000 3,003,791 3,393,114 3,839,575 2,970,849
Ui
w
Page 1 of 3 %-11 T 01 1V1UU"A1,1n Attachment C
GENERAL FUND REVENUES
2011-12 2011-12 2011-12 2011-12
Account 2006-07 2007-08 2008-09 2009-10 2010-11 Original Current Actuals Revised
Code Description Actuals Actuals Actuals Actuals Actuals Budget Budget 12-31-11 Estimate
PROPERTY TAXES
3010 CURRENT SECURED 2,797,803 3,026,747 3,024,931 3,231,498 3,150,851 3,150,000 3,150,000 2,110,321 3,150,000
3011 CURRENT UNSECURED 48,069 56,339 35,866 32,128 68,598 40,000 115,000 97,238 115,000
3012 PRIOR YR SECURED/UNSECURE 3,093 3,810 127,471 63,844 2,765 10,000 10,000 10,000
3013 SUPPLEMENT SECURED/UNSEC 169,016 128,812 101,677 64,265 36,998 75,000 35,000 6,316 35,000
3014 REAL PROPERTY TRANSFER TX 285,230 212,217 112,298 159,916 136,094 100,000 100,000 63,424 100,000
3015 HOMEOWNERS PROPERTY EXEMP 31,280 30,863 45,090 40,833 40,282 45,000 45,000 5,583 40,000
3016 PARCEL TAXES - - 118,623 139,111 157,082 140,000 175,000 92,025 180,000
3017 PROPERTY TAXES-VLF - - 2,964,454 2,920,201 2,899,027 2,900,000 2,880,000 2,880,000
3018 OTHER PROPERTY TAXES - - _ _
TOTAL PROPERTY TAXES 3,334,491 3,458,788 6,530,410 6,651,796 6,491,697 6,460,000 6,510,000 2,374,907 6,510,000
SALES TAXES
3030 SALES AND USE TAX 2,192,327 2,306,281 2,329,522 2,382,010 2,577,105 2,500,000 2,600,000 816,569 2,650,000
3031 SALES TAX COMPENSATION 704,562 779,263 849,227 588,635 940,791 825,000 857,000 857,000
TOTAL SALES TAXES 2,896,889 3,085,544 3,178,749 2,970,645 3,517,896 3,325,000 3,457,000 816,569 3,507,000
FRANCHISE FEES
3040 FRANCHISE FEE-CABLE 320,913 326,567 354,824 392,578 404,048 400,000 400,000 102,453 400,000
3041 FRANCHISE FORMER CENTURY - - _ -
3042 FRANCHISE FEE-EDISON 312,998 304,046 303,305 293,718 279,817 300,000 300,000 300,000
3043 FRANCHISE FEE-GAS 121,268 122,264 143,564 83,313 95,151 100,000 100,000 100,000
3044 FRANCHISE FEE-OIL - 2,574 2,584 2,631 5,144 - - _
3045 FRANCHISE FEES-AT&T - 2,535 - - _ _
3046 FRANCHISE-PEG FEES - - 15,694 41,799 41,883 30,000 30,000 12,222 40,000
3050 FRANCHISE-RUBBISH CONTROL - - _ _ _
3051 FRANCHISE-GI RUBBISH 179,790 195,006 189,013 186,955 199,654 185,000 185,000 89,019 190,000
3052 FRANCHISE-MOORPARK RUBBIS 115,112 115,452 107,735 113,323 119,272 100,000 100,000 56,901 115,000
3056 LANDFILL LOCAL IMPACT FEE 63,865 70,165 45,135 49,483 53,167 50,000 50,000 22,706 50,000
3058 CWIMP FEES 13,005 11,572 9,701 8,025 9,641 10,000 10,000 3,715 10,000
TOTAL FRANCHISE FEES 1,126,951 1,150,181 1,171,555 1,171,825 1,207,777 1,175,000 1,175,000 287,016 1,205,000
SPECIAL BENEFIT ASSESSMENTS
3103 SBA-STORM DRAIN MAINT. - - 19,323 _ -
TOTAL LICENSES&PERMITS - - 19,323 - - _ _ _
LICENSES AND PERMITS
3201 BICYCLE PERMITS - 5 _
3210 BUSINESS REGISTRATION 53,055 64,691 80,190 137,831 144,845 125,000 125,000 57,378 125,000
3211 FILMING PERMITS 12,575 8,256 6,150 5,940 6,200 7,000 2,000 800 2,000
3218 MISC. BUSINESS PERMITS 746 1,000
3225 NPDES BUSINESS INSP FEES - - 1,967 3,145 7,141 13,500 13,500 2,605 10,000
TOTAL LICENSES&PERMITS 65,630 72,952 88,307 146,916 158,186 145,500 140,500 61,529 138,000
Un
4�:h
Page 2 of 3 U i Y 01 MUU"AKK Attachment C
GENERAL FUND REVENUES
2011-12 2011-12 2011-12 2011-12
Account 2006-07 2007-08 2008-09 2009-10 2010-11 Original Current Actuals Revised
Code Description Actuals Actuals Actuals Actuals Actuals Budget Budget 12-31-11 Estimate
FINES AND FORFEITURES
3301 MUNICIPAL CODE FINES 189,758 164,634 184,492 195,206 225,306 200,000 200,000 120,910 200,000
3302 ANIMAL CONTROL FINES 670 605 530 (45) 175 2,000 2,000 425 2,000
3320 FORFEITURE&PENALTIES - - 1,787 (32) 2,000 2,000 2,000
3330 SETTLEMENTS - 182 - - - - -
TOTAL FINES&FORFEITURES 190,428 165,421 186,809 195,161 225,449 204,000 204,000 121,335 204,000
USE OF MONEY AND PROPERTY
3400 INVESTMENT EARNINGS 1,138,952 784,124 719,611 304,989 299,920 350,000 350,000 4,596 350,000
3401 RENTS AND CONCESSIONS 278,014 145,074 120,843 111,016 107,400 188,095 188,095 65,538 130,000
3402 INTEREST/CITY MRA ADVANCE 312,500 210,000 159,976 76,500 100,000 150,000 -
3403 INTEREST/ENDOWMENT FUND - - - - -
3408 OTHER EARNINGS AND RENTS - 2,860 - - - - - -
3410 TICKET SALES - - - - - -
TOTAL MONEY&PROPERTY 1,729,466 1,142,058 1,000,430 492,505 507,320 688,095 538,095 70,134 480,000
INTERGOVERNMENTAL
3503 OFF HIGHWAY MOTOR VEHICLE - - - - -
3504 MOTOR VEHICLE IN LIEU 2,860,207 3,038,440 125,307 109,136 170,592 75,000 75,000 18,590 20,000
3539 LAW ENFORCEMENT GRANTS 2,763 13,353 3,000 3,000 3,378 3,000
3581 VECTOR ABATEMENT GRANT - 3,923 - - -
3588 OTHER STATE FUNDS 187,218 13,201 4,323 18,608 23,049 20,000 20,000 22,119 20,000
3600 COUNTY GRANTS 68,217 61,265 21,196 21,934 30,215 10,000 10,000 8,878 10,000
3601 SCHOOL DISTRICT FUNDING 25,722 84,560 - - - -
3602 OTHER LOCAL - - -
3610 FEMA REIMBURSEMENTS - - - 10,087 - -
3615 OTHER FEDERAL REVENUE/GRA - - 4,217 - - -
TOTAL INTERGOVERNMENTAL 3,141,364 3,201,389 155,043 162,528 237,209 108,000 108,000 52,965 53,000
OTHER REVENUES
3701 SALE GENERAL FIXED ASSETS 1,000 - - - - - _
3720 TRANSFER FROM OTHER FUNDS - 22,137 464,718 136,398 376,167 26,000 26,000 26,000
3725 COST PLAN REVENUES 1,647,886 1,697,322 1,812,440 2,102,000 2,005,000 2,191,800 2,191,800 1,095,900 2,191,800
3726 TRANSFER ENDOWMENT INTERE - - - - - -
3730 CONTRIBUTIONS/DONATIONS 20,864 23,537 19,070 9,781 17,867 10,000 10,000 500 10,000
3732 CONTRIB FRM FRANCHISE TRF - - - - -
3741 OTHER LOAN PAYOFF - - - - - 900,000 900,000 -
3750 MISCELLANEOUS REVENUES 37,197 34,110 12,726 12,769 1,696 15,000 15,000 1,096 5,000
3751 EXPENSE REIMBURSEMENTS 69,683 89,187 207,018 63,214 57,880 75,000 75,000 37,937 75,000
3752 RESTITUTION/INS PROCEEDS 18,428 (7,564) 31,051 47,912 114,529 20,000 20,000 95,813 100,000
3753 CASH OVERAGE/SHORTAGE 113 -
TOTAL OTHER REVENUE 1,795,058 1,858,729 2,547,023 2,372,074 2,573,252 2,337,800 3,237,800 2,131,246 2,407,800
CTi
Lri
-� - k-11 Y or MUUKPAK& Attachment C
Page-3 of 3 GENERAL FUND REVENUES
2011-12 2011-12 2011-12 2011-12
Account 2006-07 2007-08 2008-09 2009-10 2010-11 Original Current Actuals Revised
Code Description Actuals Actuals Actuals Actuals Actuals Budget Budget 12-31-11 Estimate
CHARGES FOR SERVICES
3805 FRANCHISE ADMIN CHANGE FE - - - - - -
3808 OTHER ADMIN SERVICE FEES 112,913 98,601 125,131 99,017 121,697 80,000 80,000 14,456 80,000
3809 ADMINISTRATION FEES 332,505 342,580 442,858 583,000 608,000 306,500 179,000 153,250 179,000
3810 ADMINISTRATION FEES-CFD - 103,079 - - - -
3840 PLANNING TIME CHARGES 3,854 2,126 4,000
3850 PARK AND FACILITY USE FEE 115,561 128,942 91,386 81,491 54,934 70,000 70,000 20,343 50,000
386.1 CLASS REGISTRATION FEE - - - -
3862 CONTRACT CLASS REGIS FEES 169,750 169,712 182,606 212,322 235,822 137,000 215,000 110,213 215,000
3864 EXCURSION FEES - - - - -
3865 LEAGUE FEES 93,038 88,721 98,019 103,213 124,729 125,000 125,000 46,663 125,000
3866 RECREATION EVENT FEES 224,133 216,638 216,778 238,340 268,611 281,300 281,300 137,333 275,000
3870 ADVERTISING IN BROCHURE 11,005 6,805 11,165 10,240 10,250 8,000 8,000 3,220 8,000
3872 TENNIS COURT LIGHTING USE - - - - -
3878 OTHER COMMUNITY SVC FEES - - 1,847 1,443 917 2,000 2,000 365 2,000
3880 PHOTOCOPYING 855 832 554 567 826 1,000 1,000 297 1,000
3881 SALE OF DOCUMENTS 131 1,706 240 656 754 1,000 1,000 641 1,000
3883 SPECIAL POLICE DEPT SVCS 65,713 26,604 31,458 36,050 34,620 30,000 30,000 9,680 30,000
3886 PUBLIC WORKS FEES - - - - -
3887 NSF FEES AND MISC CHARGES 1,140 732 1,550 1,042 11 295 1,000 1,000 566 1,000
TOTAL CHARGES FOR SERVICES 1,126,744 1,184,952 1,203,592 1,367,381 1,466,309 1,042,800 993,300 499,153 971,000
GRAND TOTAL 15,407,021 15,320,014 16,081,241 15,530,831 16,385,095 15,486,195 16,363,695 6,414,854 15,475,800
Un
M
-- - ul Y oI MUUKFAKK Attachment C
Page 1 of 4 GENERAL FUND EXPENDITURES
2011-12 2011-12 2011-12 2011-12
Account 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 Original Current Actuals Revised
Code Description Actuals Actuals Actuals Actuals Actuals Actuals Budget Budget 12-31-11 Estimate
SALARIES&BENEFITS
9001 HONORARIUMS 4,500 2,800 2,700 3,000 3,750 2,900 5,500 5,500 700 2,000
9002 SALARIES(FULL-TIME) 2,150,903 2,291,539 2,600,100 2,648,318 2,634,556 2,648,952 2,689,222 2,689,222 1,199,413 2,399,000
9003 SALARIES(PART-TIME) 271,679 256,333 294,010 279,188 279,089 275,093 288,424 288,424 132,938 266,000
9004 OVERTIME 9,022 12,364 14,884 4,079 2,916 3,124 6,400 6,400 2,325 5,000
9010 GROUP INSURANCE 446,915 479,783 528,056 555,799 523,127 197,272 0 0 3,900 8,000
9011 WORKERS COMP INSURANCE 81,715 52,280 62,665 55,083 43,524 20,246 6,100 6,100 5,653 6,000
9012 UNEMPLOYMENT INSURANCE 1,303 2,978 8,284 6,752 13,305 0 0 0 0 0
9013 PERS CONTRIBUTIONS 388,626 417,306 436,740 463,214 505,152 1,844,241 458,181 458,181 216,843 434,000
9014 MEDICARE 33,500 34,646 39,508 39,590 40,230 39,429 40,332 40,332 17,954 36,000
9015 EMT STIPEND 0 0 0 0 0 0 0 0 0 0
9016 BILINGUAL PAY 3,227 4,463 4,345 4,886 4,939 4,509 4,090 4,090 2,278 5,000
9017 PART-TIME RETIREMENT CONT 12,376 11,791 14,849 12,854 11,692 7,012 7,943 7,943 3,697 8,000
9018 LONGEVITY PAY 13,048 14,418 18,813 21,204 21,810 21,053 22,423 22,423 10,435 21,000
9020 UNIFORM ALLOWANCE 4,079 4,483 4,505 3,429 3,311 3,553 2,661 2,661 1,235 3,000
9030 OPEB-ANNUAL REQD CONTRIB 0 0 0 380,453 16,730 117,579 15,045 15,045 0 15,045
9040 DENTAL INSURANCE 0 0 0 0 0 48,690 57,862 57,862 25,522 52,000
9041 VISION INSURANCE 0 0 0 0 0 6,756 7,529 7,529 3,369 7,000
9042 GROUP LIFE INSURANCE 0 0 0 0 0 5,971 7,974 7,974 3,176 7,000
9043 ST/LT DISABILITY INSURANC 0 0 0 0 0 16,449 20,928 20,928 7,884 16,000
9044 EMPLOYEE ASSTANCE PROGRAM 0 0 0 0 0 856 874 874 429 1,000
9045 MEDICAL HLTH INSURANCE 0 0 0 0 0 259,799 503,579 503,579 235,323 471,000
TOTAL SALARIES&BENEFITS 3,420,893 3,585,184 4,029,459 4,477,849 4,104,131 5,523,484 4,145,067 4,145,067 1,873,074 3,762,045
CONTRACTUAL SERVICES
9101 APPRAISAL SERVICES 0 0 0 0 0 0 0 0 0 0
9102 CONTRACTUAL SERVICES 316,648 318,057 474,112 335,508 215,127 215,028 292,100 296,100 74,337 225,000
9103 SPECIAL PROFESSIONAL SVCS 172,624 45,410 119,401 95,657 222,403 101,645 241,400 374,624 36,322 125,000
9104 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 0 0 0
TOTAL CONTRACTUAL SERVICES 489,272 363,467 593,513 431,165 437,530 316,673 533,500 670,724 110,659 350,000
POLICE
9117 POLICE SERVICES 4,065,326 4,757,865 5,135,628 5,453,298 5,347,360 5,456,517 5,747,172 5,747,172 2,274,685 5,700,000
9118 POLICE-OVERTIME 134,868 112,781 153,341 124,257 102,364 99,471 167,000 167,000 38,501 120,000
9119 POLICE-SPECIAL EVENTS 16,259 19,012 18,719 17,744 21,169 27,153 29,455 29,455 16,139 33,000
TOTAL POLICE 4,216,453 4,889,658 5,307,688 5,595,299 5,470,893 5,583,141 5,943,627 5,943,627 2,329,325 5,853,000
LEGAL
9121 LEGAL SERVICES-RETAINER 18,122 22,327 18,752 24,481 17,498 21,981 17,300 17,300 7,511 15,000
9122 LEGAL SVCS-NON RETAINER 75,415 43,422 22,225 36,014 41,235 41,884 75,630 75,630 23,637 48,000
9123 LEGAL SVCS-LITIGATION 18,505 6,970 29,427 2,558 31,977 96,899 10,000 10,000 15,057 31,000
9125 CLAIMS PAYMENT 411 0 866 0 0 271 5,000 5,000 25,000 5,000
TOTAL LEGAL 112,453 72,719 71,270 63,053 90,710 161,035 107,930 107,930 71,205 99,000
Ui
v OPERATIONS
-� - L11 Y oI MUL)"AKK Attachment C
Page v2 of 4 GENERAL FUND EXPENDITURES
2011-12 2011-12 2011-12 2011-12
Account 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 Original Current Actuals Revised
Code Description Actuals Actuals Actuals Actuals Actuals Actuals Budget Budget 12-31-11 Estimate
9153 ENGINEERING RETAINER 0 0 0 0 0 0 0 0 0 0
9159 ENGINEERING SVCS-MISC 0 0 0 0 0 0 0 0 0 0
9160 CLASS INSTRUCTOR PAY 97,910 101,094 96,532 104,864 133,823 151,729 62,000 150,000 87,747 176,000
9171 EXCURSION EXPENSES 306 0 0 0 0 0 0 0 0 0
9182 COLLECTION FEES AND CHARGES 0 0 0 0 0 1,340 0 0 0 0
9198 OVERHEAD ALLOC-SERVICES 67,176 54,958 58,480 69,052 36,599 49,550 78,855 78,855 32,361 50,000
9201 COMP SUPP/EQUIP NON-CAPIT 2,867 8,959 9,713 2,263 8,212 6,661 16,600 16,600 207 1,000
9202 OFFICE SUPPLIES 15,716 20,316 13,097 11,169 15,576 15,578 20,730 25,730 6,897 14,000
9203 COPY MACHINE SUPPLIES 3,520 2,688 661 1,096 0 0 1,800 1,800 0 0
9204 SHOP&OPERATING SUPPLIES 25,589 27,111 30,619 22,023 22,172 22,730 41,450 41,450 13,641 28,000
9205 SPECIAL DEPT SUPPLIES 57,021 43,706 50,251 44,303 39,688 32,398 60,185 65,960 21,133 40,000
9206 OTHER OPERATING SUPPLIES 0 5 1,194 937 19 0 0 0 0 0
9207 PARKING CITATION EXENSES 0 0 0 0 0 0 0 0 0 0
9208 SMALL TOOLS 13,784 4,163 4,329 4,315 1,988 2,233 4,200 4,200 22 1,000
9209 OFFICE SUPPLIES 0 0 228 0 0 0 0 0 0 0
9211 EQUIPMENT RENTAL 5,433 0 0 0 0 0 900 900 0 0
9212 RENTAL OF REAL PROPERTY 20,335 32,181 49,227 0 0 0 0 0 0 0
9220 PUBLICATIONS&SUBSCRIPT 4,863 4,731 15,889 6,154 4,944 4,222 7,295 7,295 962 2,000
9221 MEMBERSHIPS&DUES 23,772 26,529 28,458 29,959 27,183 29,488 37,610 37,610 13,425 27,000
9222 EDUCATION&TRAINING 18,590 4,156 33,363 20,229 12,947 12,923 41,200 41,200 5,735 25,000
9223 CONFERENCES&MEETINGS 22,001 26,041 26,665 13,959 20,427 18,060 47,966 47,966 4,398 25,000
9224 MILEAGE 11,986 15,003 14,148 14,968 13,814 12,495 20,239 20,239 6,721 15,000
9225 TRAVEL COSTS 0 0 0 0 0 0 0 0 0 0
9230 SPECIAL POSTAGE 5,663 0 0 0 0 0 0 0 0 0
9231 POSTAGE 16,398 21,777 24,997 19,270 20,640 15,782 24,850 24,850 7,136 25,000
9232 PRINTING 45,864 43,553 46,812 44,843 45,921 43,711 61,900 61,900 13,862 28,000
9233 INSURANCE&BONDS 0 0 0 0 0 473,291 0 0 0 473,000
9234 ADVERTISING 883 454 829 479 724 1,004 1,650 1,650 2,734 6,000
9235 ELECTION EXPENSES 0 8,266 0 56,067 0 5,351 0 0 0 15,000
9236 EMPLOYMENT RECRUITMENT 11,725 16,150 11,705 12,937 10,352 8,272 10,000 10,000 2,492 10,000
9238 DISASTER-RELIEF 23,588 3,290 0 0 0 (1,370) 0 0 0 (2,000)
9239 COMMUNITY PROMOTION 0 0 0 0 0 0 5,000 5,000 0 0
9240 COMMUNITY PROMOTION 46,109 24,308 26,942 12,379 1,029 973 13,200 13,200 381 1,000
9241 EMPLOYEE RECOGNITION 10,599 14,385 18,325 17,197 16,698 18,401 19,500 19,500 4,156 9,000
9242 VOLUNTEER RECOGNITION 0 799 998 1,093 941 1,241 2,000 2,000 1,173 3,000
9243 GENERAL EVENT SUPPLIES 0 0 0 0 0 0 0 0 0 0
9244 RECREATION PROGRAM SUPPLI 105,042 108,482 143,256 139,176 142,989 134,182 184,600 184,600 53,048 150,000
9245 NON-CAPITAL EQUIPMENT 2,222 5,252 0 1,201 1,578 0 1,500 1,500 0 0
9250 OFFICE EQUIPMENT MAINT 0 1,736 0 0 0 0 0 0 0 0
9251 OTHER EQUIPMENT MAINT 6,342 4,416 6,017 6,496 5,806 4,084 19,300 19,300 2,561 6,000
9252 PROPERTY MAINTENANCE 16,956 195,768 83,610 87,204 49,761 178,610 166,809 330,882 110,693 222,000
9254 VEHICLE MAINTENANCE 232,829 237,590 246,125 185,946 191,606 192,260 226,450 226,450 72,169 200,000
9255 GASOLINE/DIESEL 15,667 10,926 17,839 75,374 84,597 97,483 109,300 109,300 35,669 90,000
(.A260 )1"RTFUL ACCOUNTS 0 0 0 0 0 72,316 0 0 0 0
°9261 ASh, SHORTAGES 100 0 162 0 0 0 100 100 0 0
-� - k-1 i Y 02 MUU"AKK Attachment C
Page V3 of 4 GENERAL FUND EXPENDITURES
2011-12 2011-12 2011-12 2011-12
Account 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 Original Current Actuals Revised
Code Description Actuals Actuals Actuals Actuals Actuals Actuals Budget Budget 12-31-11 Estimate
9272 PARK ASSESSMENT PAYMENT 5,648 3,078 5,993 6,227 6,414 18,823 36,000 36,000 6,710 14,000
9298 OVERHEAD ALLOC-SUPPLIES 221,855 195,392 199,036 319,726 378,684 337,408 341,947 341,947 314,550 630,000
9301 PAINT 0 0 0 0 0 0 0 0 0 0
9304 SAFETY EQUIPMENT 0 0 0 0 0 0 0 0 0 0
9310 ASPHALT/CONCRETE 0 0 0 0 0 0 0 0 0 0
9320 WEED ABATEMENT CHEMICALS 0- 0 0 0 0 0 0 0 0 0
9321 OTHER CHEMICALS 3,434 5,459 5,125 5,438 3,632 3,122 4,500 4,500 725 2,000
9330 TREE TRIMMING 0 0 0 0 0 0 0 0 0 0
9331 LANDSCAPE SERVICES 7,512 9,961 10,086 667 2,335 122,155 3,200 8,688 7,167 15,000
9413 ELECTRICITY 134,433 123,994 138,792 125,221 140,290 123,949 188,200 188,200 63,763 128,000
9415 WATER 11,236 9,622 15,683 20,740 22,964 20,141 37,808 42,808 12,900 26,000
9416 NATURAL GAS 7,011 4,985 6,138 5,258 6,533 5,984 11,683 11,683 1,010 3,000
9417 UTILITY USAGE 0 0 0 0 0 0 0 0 0 0
9418 UTILITY PERMIT FEES 6,406 7,690 7,690 9,000 9,000 9,457 12,500 12,500 12,131 25,000
9420 TELEPHONE SERVICE 40,580 44,457 46,032 46,505 45,972 45,191 55,416 55,416 17,648 36,000
9421 PAY PHONE USE 655 2,391 2,354 1,306 1,300 1,200 1,670 1,670 600 2,000
9422 DIRECT LINES 0 0 0 0 0 0 0 0 0 0
9423 PAGERS 0 0 0 0 0 0 0 0 0 0
9424 CELLULAR PHONES 0 0 0 0 0 0 0 0 0 0
9451 STATE/COUNTY ADMIN FEE 129,133 135,313 124,000 124,000 318 129,000
9452 COLLECTION ADMIN FEE 2,703 3,471 5,500 5,500 2,006 5,000
9480 MISC OPERATING EXPENSE 449 0 0 0 0 0
9498 OVERHEAD ALLOC-UTILITIES 37,637 38,265 37,005 39,322 48,886 36,804 52,147 52,147 16,854 34,000
9499 SUSPENSE EXPENSE ACCOUNT 0 0 185 1,005 0 0 0 0 20,538 42,000
TOTAL OPERATIONS 1,407,263 1,514,087 1,534,590 1,585,368 1,708,329 2,468,016 2,161,760 2,435,096 976,243 2,731,000
CAPITAL OUTLAY
9501 OFFICE EQUIPMENT 0 0 0 0 0 0 0 0 0 0
9502 FURNITURE&FIXTURES 5,669 0 0 0 3,700 0 0 0 0 0
9503 COMPUTER EQUIPMENT 33,954 10,634 6,725 0 0 0 0 0 11,761 24,000
9504 OTHER EQUIPMENT 170,820 48,603 45,496 0 (789) 81,495 0 99,827 69,770 140,000
9505 VEHICLES 13,579 17,369 54,697 4,726 3,492 0 0 0 0 0
9598 OVERHEAD ALLOCATION 15,018 30,617 12,441 54,571 11,449 0 0 0 0 0
TOTAL CAPITAL OUTLAY 239,040 107,223 119,359 59,297 17,852 81,495 0 99,827 81,531 164,000
CAPITAL IMPROVEMENTS
9600 CNTRL ACCT FOR CAP IMPROV 0 0 0 0 0 0 0 0 0 0
9601 DESIGN/ENGINEERING 0 75,656 3,169 0 0 0 0 0 0 0
9602 BID PREPARATION 0 0 0 0 0 0 0 0 0 0
9611 SITE CLEARANCE 0 0 0 0 0 0 0 0 2,586 6,000
9612 BUILDING ACQUISITION 0 0 0 0 0 171,958 0 0 0 172,000
9613 GROUNDS&IMPROVEMENTS 0 0 0 0 0 0 200,404 200,404 0 0
9620 CONSTRUCTION BUILDINGS 15 0 0 0 0 0 0 0 0 0
09621 BUILDING IMPROVEMENTS 24,903 0 0 0 84,274 5,705 0 0 0 0
'9630 CONSTR. OF SPORTS AREA 0 0 0 0 0 0 0 0 0 0
...,...,— —1-1- C11Y of MUU"AI{K Attachment C
Page 4 of 4 GENERAL FUND EXPENDITURES
2011-12 2011-12 2011-12 2011-12
Account 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 Original Current Actuals Revised
Code Description Actuals Actuals Actuals Actuals Actuals Actuals Budget Budget 12-31-11 Estimate
9631 TNDOOR/OUTDOOR FURNITURE 0 57,159 0 0 0 0 0 0 0 0
9632 IMPS OTHER THAN BUILDINGS 0 427,415 97,234 31,426 0 0 0 0 0 0
9640 CONSTR.OF STREETS 0 0 1,556,149 0 0 0 0 0 0 0
9650 CONSTRUCTION INSPECTION 0 0 0 0 0 0 0 0 0 0
TOTAL CAPITAL IMPROVEMENTS 24,918 560,230 1,656,552 31,426 84,274 177,663 200,404 200,404 2,586 178,000
TRANSFERS
9820 TRANSFER TO OTHER FUNDS 972,480 1,142,090 22,878,400 4,311,166 3,813,625 2,073,328 2,390,116 2,367,906 130,656 2,367,906
9828 RESIDUAL EQUITY TRANSFERS 0 0 0 138,000 0 0 0 0 0 0
9851 REV REFUND/NON-EXP PAYABL 0 0 0 0 0 260 0 0 0 0
TOTAL TRANSFERS 972,480 1,142,090 22,878,400 4,449,166 3,813,625 2,073,588 2,390,116 2,367,906 130,656 2,367,906
GRAND TOTAL 10,882,772 12,234,658 36,190,831 16,692,623 15,727,344 1.6,385,095 15,482,404 15,970,581 5,575,279 15,504,951
Or
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