HomeMy WebLinkAboutAGENDA REPORT 2011 0216 CC REG ITEM 09GITEM 9.G.
MOORPARK CITY COUNCIL
AGENDA REPORT
TO: Honorable City Council Th .
FROM: Ron Ahlers, Finance Director 6Vr-
DATE: January 26, 2011 (City Council meeting of February 16, 2011)
SUBJECT: Consider Fiscal Year 2010/11 Mid -Year Budget Report
BACKGROUND
The City Council adopted the budget for FY 2010/11 on June 16, 2010. 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 Expenses for three major funds of
the City of Moorpark: General Fund, Community Development, and Parks
Maintenance. Attachment B details three 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 Governor's proposal to eradicate all redevelopment
agencies within the State. 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 2010/11 as do the Landscaping and
Lighting Districts. Without new or expanded General fund revenue or a reduction in
expenses this will continue for the foreseeable future.
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 surplus
of $275,000. 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 $1,038,000, are currently
estimated at $1,952,000 which is equal to the original budget. Expenses are currently
estimated at $1,800,000 which is below the original estimate of $1,971,000. This
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February 16, 2011
Page 2
produces an estimated surplus of $152,000. This fund will finish this year with a zero
fund balance with a downward adjustment of the General Fund transfer to ensure a zero
fund balance. As a reminder, last year's General Fund transfer was $860,000. For the
foreseeable future, this fund will require about $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 $22,000 this year {includes the General Fund transfer
of $1,139,000 }. We will adjust the General Fund transfer into Parks Maintenance to
keep the fund balance at zero. The Park Maintenance Fund is designed to have zero
fund balance at year end. As was the case with the Community Development Fund, the
Parks Maintenance Fund will continue to need a General Fund contribution of
approximately $1 million annually unless expenses are reduced. Operating costs
continue to increase in parks maintenance: water rates increased 16% on January 1,
2010, electricity rates also have increased and an increase of about 12% effective April
1, 2011 is expected to be approved by Ventura County Water District No. 1. The City
has completed certain capital projects within the past year: Poindexter Park expansion,
Veterans Memorial, and Mammoth Highlands Park.
Moorpark Redevelopment Agency
The Moorpark Redevelopment Agency has a number of issues affecting its financial
well- being. The foremost of which is the Governor's proposal to abolish all
redevelopment agencies in the State of California.
On January 10, 2011, the Governor announced his proposal for budget reform in
California and is seeking to have these reforms implemented within the 2011 -12 State
budget. One very troubling proposal is the disestablishment of all redevelopment
agencies in the State. He has proposed that by July 1, 2011, all redevelopment
agencies be eliminated and that successor local agencies (presumably cities and
counties) be required to use tax increment revenue to pay off all existing debt
obligations of the former redevelopment agencies. Beginning with fiscal year 2011 -12,
the proposal calls for the successor local agency to use tax increment revenue to:
1. Pay all debt obligations of the former redevelopment agency
2. Pay all pass through obligations
3. Pay the State the remaining tax increment revenue (up to $1.7 billion state -wide)
Any remaining revenue would be divided among cities, counties and special districts on
a prorated basis. The FY 2011/12 "taking" could be as high as $1.9 million for
Moorpark.
For 2012 -13 and successive fiscal years, the formula would change. The local
successor agency would first use the annual tax increment revenue to pay all agency
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Page 3
debt owed for that fiscal year and all remaining revenue would be divided on a prorated
basis among all taxing entities represented in the project areas.
As a reminder, on May 10, 2010, the State "took" tax increment dollars in the amount of
$1,925,105. This current fiscal year, under current law, the State "taking" will be
approximately $396,000. This will be paid on May 10, 2011. The CRA filed a lawsuit
for this current taking, and lost. The CRA has appealed that ruling; which the court has
not decided upon yet.
The table on the following page summarizes where the tax increment dollar is spent.
Gross tax increment is approximately $7 million. The three bond issues require an
annual payment of approximately $1.9 million; leaving $5.1 million. The 20% set -aside
for housing requires $1.4 million; leaving $3.7 million. The pass- through payments
require $3.1 million; leaving $0.6 million. The state taking of SERAF requires $0.4
million; leaving $0.2 million. Annual operating costs of approximately $1.1 million;
leaving a negative $0.9 million for fiscal year 2010/11. The Agency has sufficient
reserves for this current fiscal year to cover this, but will run out of its reserves in fiscal
year 2011/12.
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Page 4
GROSS Tax Increment {T.I.)!
Less:
Bond Debt Service
1999
Bond
Interest
1999
Bond
Principal
2001
Bond
Interest
2001
Bond
Principal
2006
Bond
Interest
2006
Bond
Principal
sub -total
20% Housing
20% Housing Set -Aside
2010/11
Estimate_ _
7,000,000
255,694
500,000
587,743
15,000
507,437
40,000
Bond Debt Service =1,905,874
Net T. 1. Available
Net T.I. Available
1.400.000
Pass -Thrus to Other Public Agencies 1 3,067,126
Net T. 1. Available
AUTHORIZED Taking by the State 1 396,000
Net T. I. Available for Operations'
OPERATIONS * 1,160,000
Net T. I. Available for Projects
* Does not include money for projects *
5,094,126
3,694,126
627,000
i
231,000
(929,000)
Streets and Transit Funds
Attachment B details three funds which comprise the Streets and Transit funds of the
City. The Local Transportation 8A Fund is projected to use $150,000 of its' reserve this
year, decreasing its available fund balance to $49,000 at 6/30/2011. This fund transfers
$732,000 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 $68,000. The City was recently notified by VCTC that our
allocation from Local Transportation Fund Article 8 will be reduced by $10,000 this
current fiscal year. We have made these adjustments in our estimates.
The Gas Tax Fund is projected to use $185,000 of its reserves this year, decreasing its
available fund balance to $135,000. The original budget estimated the ending fund
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balance at $1,000. We have savings in capital projects this fiscal year. These projects
are listed later in this report. Annual Gas Tax revenues amount to approximately
$600,000, while the annual salary and benefits are approximately $630,000. Therefore,
the revenue for this fund does not pay for the salary & benefit costs. 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 $64,000 this year while the estimate for cost plan
charges is $390,000. 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 districts. However, in
2010 -11 this practice was changed so that the Gas Tax Fund and General Fund paid for
the deficits on a 50/50 basis, ($245,000 from both the General Fund and Gas Tax
Fund). Beginning as early as fiscal year 2011 -12, the General Fund will be the only
fund available to subsidize the deficits in these districts. This fund provides funding for
the following employees:
Administrative Assistant
.58
Administrative Assistant
.02
Assistant City Engineer
.90
City Engineer
.50
Crossing Guard Supervisor
.40 {
Maintenance Worker III
.10
Maintenance Worker III
.47 n
Maintenance Worker III
.80
Public Works Superintendent
.85
Senior Maintenance Worker
1.00
Total Positions 5.62
As a reminder, by July 1, 2014, SB 716 would curtail any expenditure for street and
road purposes from these transportation funds.
The Local Transit Programs Fund will use $72,000 of its reserves by year -end, thus
decreasing its fund balance to a negative $65,000 at June 30, 2011. This utilization of
the reserves matches the original budget estimate; however, the beginning fund
balance was estimated at positive $83,000 but was actually $7,000. This deficit will be
covered by transferring funds from the Local Transportation 8A Fund. This fund pays
zero in overhead charges and $178,000 in cost plan charges. This fund also supports
city employees, with a salary & benefit cost of approximately $100,000 annually.
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Administrative Assistant .10
City Engineer .10
Senior Management Analyst .70
Total Positions 0.90
Therefore, the total combined fund balance for streets (Local Transportation Funds and
Gas Tax) is projected to be a positive $119,000 at June 30, 2011.
Total combined revenues for Gas Tax and Local Transportation Funds (transit and
streets) project out at $3,375,000. The operating costs are $3,531,000 (includes
$64,000 for overhead charges and $568,000 for cost plan charges back to the General
Fund). This computes to a projected deficit of $156,000 on June 30, 2011 which will be
covered by reserves. As of July 1, 2011, the reserve is estimated to be only $119,000.
This leaves zero funding for capital projects, leaving several million dollars of unfunded
projects. In FY 2010/11 about $425,000 of City Engineer /Public Works department
expenditures were funded directly by the General Fund and another $49,000 by the
Traffic Safety Fund and the Crossing Guard Fund. We currently have $197,000 in
deferred revenue remaining in the Local Transit Fund. VCTC's draft budget for FY
2011 -12 shows an increase in local transportation funds for the City of Moorpark of
$265,000. This is good news considering the prior three years of reductions in funding.
Gas Tax revenue is 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 three funds, which can
be reduced or eliminated if the funds are needed for other purposes.
2010/11 Spent Projected Remaining
No. Description Fund Approp. 12 -31 -2010 Expense Approp.
8001 Sidewalk Gas Tax 50,000 0
Reconstruction
8056 Metro Link South Local Transit 200,000 0
Parking Lot Entry Programs
General Fund
0 50,000
0 200,000
250,000 0 0 250,000
Attachment C details the General Fund revenues and expenses. The 2010/11 General
Fund budget as adopted included a projected deficit of $31,000, which was to be funded
by the General Fund Reserve. As a reminder, last fiscal year, 2009/10, the General
Fund began the year with $3.2 million in reserves and it finished the year with a surplus
of $1.6 million. Complying with the City Council policy, the General Fund transferred
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February 16, 2011
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out $1.8 million to the Special Projects Fund at fiscal year -end. This left the General
Fund with $3.0 million in reserves on June 30, 2010.
General Fund Revenues 2010111
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 2010/11 approximate the amounts we
received in FY 2008 -09. The amounts are shown in millions of dollars.
2005 -06 2006 -07 2007 -08 2008 -09 2009 -10 2010 -11 2010 -11 2011 -12
Actuals Actuals Actuals Actuals Actuals Original Revised forecast
Budget Estimate
Prop Tax
2.36 2.80
3.031 3.02
3.23
3.10
3.15
3.15
- Current
;
Prop Tax
2.51
2.63
2.88
2.96
2.92
2.83
2.90
2.90
-VLF
Sales Tax
2.08
2.19
2.31
2.33
2.38
2.25
2.45
2.50
Sales Tax
Comp.
0.61
0.70 j
0.78
0.85
! 0.59
r
0.85
1
0.94
0.75
Cost Plan
1.83
1.98
2.04
f
2.26
2.69
2.61
2.61
2.61
Franchise
1.09
1.13
1.15
1.17
1.17
1.13
1.18
1.18
Interest
0.57
1.14
0.78
0.72
0.30
0.40
0.23
0.35
sub -total
11.05
12.57 I
12.97
13.31
13.28
13.17
13.46
13.44
Property Taxes: The City receipted $3,232,000 in fiscal year 2009/10 for current
secured property taxes. We budgeted $3,100,000 this current fiscal year. Our estimate
today is $3,150,000. The unsecured portion will be $65,000. As home prices fall and
the volume of sales declines, we expect to see decreases in supplemental secured and
real property transfer tax. In fiscal year 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 $2,900,000; we originally budgeted
$2,825,000.
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Sales Taxes are particularly difficult to estimate; good economy, bad economy, it
doesn't matter. Last fiscal year Sales Taxes amounted to $2,382,000 (includes an
accounting adjustment). The original budget estimate for this year is $2,250,000, a
decline of $132,000 or 5.5 %. We have good data for the first quarter of this fiscal year;
but we are estimating the other three quarters. Our current estimate is $2,450,000;
which is $200,000 greater than the original budget estimate. Next year's estimate calls
for an increase of $50,000, to $2,500,000. The City of Moorpark has experienced four
straight quarters of increases in Sales Tax receipts. This trend is expected to continue
as the economy is recovering from "the Great Recession ".
SALES TAX RECEIPTS
Variance
* 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 fiscal year 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 $940,000 has been verified with Ventura County and
we received one -half of the amount in late January 2011 with the other half due in May
2011. Last fiscal year the City receipted $589,000; which was a gross underpayment.
Next year we project a decrease of $190,000 to $750,000. The decrease is attributable
to the unusually high "true -up" increase occurring in this current year for the prior year's
underpayment.
Franchise Fees, Licenses & Permits and Fines & Forfeitures show no significant
variances from the prior years.
128
2009 -10
2010-11
Dollars
Percent
1 st
Quarter
552,069
619,652
67,583
12.2%
2nd
Quarter
646,150
670,348 *
24,198
3.7%
3rd
Quarter
524,651
544,000 *
19,349
3.7%
4th
Quarter
606,016
616,000 *
9,984
1.6%
$ 2,328,886
$ 2,450,000
$ 121,114
5.2%
* 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 fiscal year 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 $940,000 has been verified with Ventura County and
we received one -half of the amount in late January 2011 with the other half due in May
2011. Last fiscal year the City receipted $589,000; which was a gross underpayment.
Next year we project a decrease of $190,000 to $750,000. The decrease is attributable
to the unusually high "true -up" increase occurring in this current year for the prior year's
underpayment.
Franchise Fees, Licenses & Permits and Fines & Forfeitures show no significant
variances from the prior years.
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Honorable City Council
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Page 9
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. Two years ago the
General Fund earned $720,000 in interest; last year's earnings were $305,000. This
year's original budget estimate was $400,000. Our current estimate is $225,000. Rates
have begun to rise slowly therefore next year's estimate will be greater than this year.
Additionally, the City has begun the process of 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 $125,000; last year we received $109,000. We originally estimated this
amount at $75,000; our revised estimate is $75,000.
Cost plan revenues are estimated at $2,613,000. The Gas Tax Fund is scheduled to
contribute $390,000 to the cost plan in FY 2010 -11. The Gas Tax Fund will not be able
to contribute this amount in FY 2011 -12. The MRA and Low /Mod Housing cost plan
contributions are $459,000 and $149,000 respectively. If the Governor abolishes
redevelopment agencies these payments would also be abolished.
Charges for Services show a slight decrease from last fiscal year.
Revenues for the current year are estimated to be approximately $15,472,000, a
decrease of $58,000 from last fiscal year. Next year's estimate, at this point in time, is
$15,467,000. A decline of $5,000 from the current year's revised estimate.
General Fund Expenditures 2010111
Salaries & Benefits for the employees comprise 27% of the General Fund expenditures.
All of the salary & benefit categories are showing within budget. 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 2010 -11 we planned on a 3.5% increase but the
actual increase is 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 retirement plan investment losses. The amounts
shown are in millions of dollars.
2005 -06 2006 -07 2007 -08 2008 -09 2009 -10 2010 -11 2010 -11 2011 -12
Actuals Actuals Actuals Actuals Actuals Original Revised forecast
Budget Estimate
Police 4.21 4.89 5.31 5.60 5.47 5.78 5.61 5.98
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Honorable City Council
February 16, 2011
Page 10
The remaining categories are looking to be within their budgeted amounts.
This current year the General Fund is transferring out over $2.3 million to other funds:
$ 1,139,000 to Park Maintenance Fund
y $ 999,000 to Community Development Fund
$ 167,000 to Lighting & Landscaping Assessment Districts
$ 40,000 to Engineering /Public Works Fund
General Fund Summary
Please note the General Fund surplus /deficit for the first six months is a negative
$593,000 (under the 2010 -11 Actuals 12 -31 -10 column). This amount includes the one-
time payoff of the City's general liability deficit with the California Joint Powers
Insurance Authority (CA JPIA) of $473,000, which was funded by General Fund
reserves. Therefore, the true six month deficit is $120,000. By the end of this current
fiscal year, the surplus is estimated to be a positive $275,000; (includes the $473,000
one -time payoff to CA JPIA along with $103,000 to CalPERS to pay the unfunded
liability for OPEB).
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
million 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 $245,000 and $245,000
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. On January 19, 2011, the City Council approved a contract
with SCI to determine the feasibility of a ballot measure to increase the assessements
within the City. Within the next few months SCI should complete the first phase of their
contract: 1. Engineering calculations to determine the amount of the increased
assessment and 2. Polling to determine how successful a ballot measure would be.
Next fiscal year, the General Fund revenue will remain flat. One major revenue source
is expected to decrease next year: "Triple Flip backfill ". 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
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Honorable City Council
February 16, 2011
Page 11
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 $616,000. This represents
approximately 0.5% of General Fund revenues. This is a manageable shortfall for next
year.
GENERAL FUND
Available fund balance from FY 2009/10 surplus
Fiscal Year 2010/11 surplus {estimate)
Available fund balance July 1, 2011
Fiscal Year 2011 112 Projections
Budgetary Revenue increase
Budgetary Police Contract increase
General Fund 100% subsidy of LMDs (no Gas Tax)
Gas Tax doesn't pay Cost Plan to General I�und
PERS retirement cost reduction due to "side fund"
In summary
1,631,000
275,000
$ 1,906,000
This amount is placed in the
Special Projects Fund
169,000
(195,000)
(300,000)
(390,000)
100,000
($616,000)
1. The General Fund operating surplus for FY 2010/11 is projected at $275,000.
Estimated revenues are $174,000 greater than originally budgeted.
Estimated expenses are $131,000 less than the original budget. The majority
of this savings is from the Police department. These revised estimates, when
added to the original budget deficit of $31,000, gives us the revised surplus of
$275,000.
2. The General Fund ended FY 2009/10 with a surplus of $1,631,000. This is
more surplus than projected at the time the FY 2010/11 Budget was adopted;
estimate was $693,000.
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Honorable City Council
February 16, 2011
Page 12
3. General Fund Revenues for FY 2010/11 are estimated to be about $58,000
less than FY 2009/10. We originally estimated revenues at $15,298,000 for
FY 2010111; current estimate is $15,472,000; an increase of $174,000 or 1 %.
Our preliminary estimates for revenues in FY 2010/11 are $15,467,000; a
decrease of $5,000 from the prior year. The City actually received
$15,531,000 in FY 2009/10; the estimate for FY 2011/12 is $15,467,000, a
decrease of $64,000. Revenues in FY 2011/12 are 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 2010/11 combined Gas Tax and Local Transportation Funds
(Streets and Transit) revenue of about $1,741,000 is $352,000 less than FY
2008/09; currently requires over $680,000 in personnel costs with the balance
for transit and street operation costs. The $197,000 of deferred transit
revenue will be spent by 6/30/2011. 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 $70,000 shortfall in FY
2011/12. This shortfall is manageable and we have a number of options to
balance the budget for FY 2011/12.
This projected deficit includes: a slight decrease in General Fund revenues; a
4% increase to the Public Safety contract with the County Sheriffs, no cost of
living adjustments for city employees, an increase in health benefit costs and
all other costs at the same level as FY 2010/11. The General Fund could be
impacted by the Moorpark Redevelopment Agency {MRA) if the Governor's
proposal passes. The General Fund would receive less money from the cost
plan and the annual loan to the MRA. This could add $750,000 to $850,000
to the projected General Fund deficit.
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 2011. 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
2011/12 Budget will be presented with this in mind.
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Honorable City Council
February 16, 2011
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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
133
Council Box Item
CITY of 9WORTAR,x
INTEROFFICE MEMORANDUM
FINANCE DEPARTMENT
DATE: February 18, 2011
TO: HONORABLE CITY COUNCIL
FROM: RON AHLERS, FINANCE DIRECTOR
SUBJECT: MID YEAR BUDGET REPORT ATTACHMENTS
BACKGROUND
As discussed on Wednesday evening, February 16, 2011, please find the three attachments
that were inadvertently missing from the "Fiscal Year 2010/11 Mid Year Budget Report ".
RECOMMENDATION
Receive and file report
Attachments:
A. Revenue & Expenditures Summary - Major Funds
B. Revenue & Expenditures Summary - Street & Transit Funds
C. General Fund Financials Summary
CC: STEVEN KUENY, CITY MANAGER
HUGH RILEY, ASSISTANT CITY MANAGER
DEBBIE TRAFFENSTEDT, DEPUTY CITY MANAGER
DAVID BOBARDT, COMMUNITY DEVELOPMENT DIRECTOR
DAVID KLOTZLE, INTERIM CITY ENGINEER /PUBLIC WORKS DIRECTOR
Finance 2118 12011
Page 1 of 2 CITY of MOORPARK Attachment A
REVENUES
TOTAL REVENUE
EXPENDITURES
City Council
City Manager
Administrative Services
City Attorney
Finance
Community Development
Parks
Public Works
Public Safety
TOTAL EXPENDITURE'.
SURPLUS or (DEFICIT)
BEGINNING FUND BALANCE
ENDING FUND BALANCE
REVENUE & EXPENDITURES SUMMARY
MAJOR FUNDS
GENERAL FUND 1000
2010 -11
2010 -11
2010 -11
1
rect Variance
Project ed,
Original
Current
Actuals
2010 -11
Variance
Budget
Budget
12 -31 -10
Projected',
771,536
1,800,000 172;297
$ 1,971,447
$ 1,972,297
$ 771,536
$ 1,800,000 $ 172,297
$ 15,297,600
$ 15,297,600
$ 5,559,323
$ 15,472,000
$ 174,400
150,358
150,358
56,408
150,000
358
1,040,804
1,040,804
612,645
1,025,000
15,804
1,516,405
1,516;405
677,383
1,475,000
41,405
51,800
51,800
20,277
50,000
1,800
1,034,827
1,508,118
902,395
1,450,000
58,118
1,070,668
1,070,668
34,486
950,000
120,668
3,765,777
3,765,777
1,292,171
3,625,000
140,777
444,922
444,922
146,460
425,000
19,922
6,253,097
6,253,097
2,410,547
5,952,000
301,097
$ 15,328,658
$ 15,801,949
$ 6,152,772
$ 15,197,000
$ 699,949
$ 275,000
$ 2,990,073
$ 3,265,073
COMMUNITY DEVELOPMENT 2200
2010 -11
Original
Budget
2010 -11
Current
Budget
2010 -11
Actuals
12 -31 -10
1
rect Variance
Project ed,
$ 1,952,000
$ 1,952,000
$ 402,910
$ 1,952,000
1,971,447
1,972,297
771,536
1,800,000 172;297
$ 1,971,447
$ 1,972,297
$ 771,536
$ 1,800,000 $ 172,297
$ 152,000
$ 152,000
Finance 211812011
Page 2 of 2 CITY of MOORPARK Attachment A
REVENUES
TOTAL REVENUES
EXPENDITURES
City Council
City Manager
Administrative Services
City Attorney
Finance
Community Development
Parks
Public Works
Public Safety
TOTAL EXPENDITURES
SURPLUS or (DEFICIT)
BEGINNING FUND BALANCE
ENDING FUND BALANCE
REVENUE & EXPENDITURES SUMMARY
MAJOR FUNDS
PARKS MAINTENANCE 2400
2010 -11
Original
Budget
2010 -11
Current
Budget
2010 -11
Actuals
12 -31 -10
2010 -11!
Projected Variance
$ 1,847,100
$ 1,847,100
$ 372,163
$ 1,847,100 -
1,917,826
1,917,826
805,656
1,825,000 92,826
$ 1,917,826
$ 1,917,826
$ 805,656
$ 1,825,000 $ 92,826
$ 22,100
$ 22,100
Finance 2118 12011
Page 1 of 2
REVENUES
3229 REGULATORY PERMITS
3400 INVESTMENT EARNINGS
3500 GAS TAX 2106
3501 GAS TAX 2107.5
3502 GAS TAX 2105
3506 GAS TAX 2107
3507 HUT - DEFERRAL
3510 ART 8 - TRANSIT /STREETS
3612 FTA 5307 FEDERAL GRANT
3615 OTHER FEDERAL GRANTS
3720 TRANSFER FROM OTHER FUNDS
3871 TRANSIT FARE REVENUES
TOTAL REVENUES $ 600,000 $ 600.000
CITY of MOORPARK
REVENUE & EXPENDITURES SUMMARY
STREET & TRANSPORTATION FUNDS
Attachment B
EXPENDITURES
Salaries and Benefits
Contractual Services
Legal
Operations
Capital Outlay
Capital Improvements
Overhead Charges
Cost Plan Charges
Transfer to Other Funds
Transfer to Lighting/Landscape Districts
$ 592 $ 583,000 ($ 17,000) $ 1,430,300 $ 1,430,300 $ 162,590 $ 1,430,300
148 1,000 (1,000)
732,000 732,000 - 732,000
TOTAL EXPENDITURES $ 732,000 $ 732,000
SURPLUS or (DEFICIT)
BEGINNING FUND BALANCE
ENDING FUND BALANCE
$ 148 $ 733,000 ($ 1,000
($ 150,000)
$ 199.301
$ 49,301
673,068
673,068
313,379
630,000 43,068
56,000
56,000
738
10,000 46,000
1,000
1,000
50
1,000 -
269,000
269,000
104,708
225,000 44,000
50,000
50,000
50,000 -
63,547
63,547
39,402
63,547
390,000
390,000
195,000
390,000
304,144
245,812
245,812
245,812
$ 1,806,759 $ 1,748,427 $ 899,089 $ 1,615,359 $ 133,068
($ 185,059)
$ 319,982
$ 134,923
Finance 211812011
Page 2 of 2 CITY of MOORPARK Attachment B
REVENUE & EXPENDITURES SUMMARY
STREET & TRANSPORTATION FUNDS
EXPENDITURES
Salaries and Benefits
Contractual Services
Legal
Operations
Capital Outlay
Capital Improvements
Overhead Charges
Cost Plan Charges
Transfer to Other Funds
Transfer to Lighting/Landscape Districts
12,453
TOTAL EXPENDITURES $ 2,194,303 $ 2,194,303 $ 1,583,871 $ 2,165,850 $ 28,453
2010 -11
2010 -11
2010-11
2010-11
2010-11
Original
Current
REVENUES
Original
Current
Actuals
2010-11
Variance
Projected
Projected
-
306,050
306,050
116,753
Projected',
44,000
13,000
13,000
Budget
Budget
12 -31 -10
135,000
135,000
3229
REGULATORY PERMITS
(1,000)
6,000
6,000
-
6,000
3400
INVESTMENT EARNINGS
4,000
4,000
58
1,000
(3,000)
3500
GAS TAX 2106
260,000
-
-
(89,219)
3501
GAS TAX 2107 5
925,000
925,000
915,000
(10,000)
3502
GAS TAX 2105
446,000
1,260,000
1,260,000
3506
GAS TAX 2107
(16,000)
843,300
843,300
-
843,300
3507
lit! F - DEFERRAL
65,000
28,088
60,000
(5,000)
$ 4,148,300
3510
ART 8 - TRANSIT /STREETS
333,000
333,000
333,000
3612
FTA 5307 FEDERAL GRANT
446,000
446,000
446,000
3615
OTHER FEDERAL GRANTS
1,260,000
1,260,000
1,243,932
1,244,000
(16,000)
3720
TRANSFER FROM OTHER FUNDS
10,000
10,000
10,000
3871
TRANSIT FARE REVENUES
65,000
65,000
28,088
60,000
(5,000)
TOTAL REVENUES
$ 2,118,000
$ 2,118,000
$ 1.272.078
$ 2,094,000
(S24.0001
EXPENDITURES
Salaries and Benefits
Contractual Services
Legal
Operations
Capital Outlay
Capital Improvements
Overhead Charges
Cost Plan Charges
Transfer to Other Funds
Transfer to Lighting/Landscape Districts
12,453
TOTAL EXPENDITURES $ 2,194,303 $ 2,194,303 $ 1,583,871 $ 2,165,850 $ 28,453
2010 -11
2010 -11
2010 -11
730,000
55,521
Original
Current
Actuals
1
Variance
Budget
Budget
12 -31 -10
Projected
Projected
-
306,050
306,050
116,753
262,050
44,000
13,000
13,000
780
3,000
(10,000)
135,000
135,000
56,708
135,000
(1,000)
6,000
6,000
-
6,000
195,000
195,000
82,453
195,000
260,000
260,000
112,518
260,000
-
-
(89,219)
-
925,000
925,000
915,000
(10,000)
446,000
446,000
446,000
1,260,000
1,260,000
1,243,932
1,244,000,
(16,000)
843,300
843,300
-
843,300
65,000
65,000
28,088
60,000
(5,000)
$ 4,148,300
$ 4,148,300
$ 1,435,260
$ 4,107,300
($41,000)
785,521
785,521
364,823
730,000
55,521
457,000
457,000
186,648
411,000
46,000
1,500
1,500
50
1,500
-
306,050
306,050
116,753
262,050
44,000
1,260,000
1,260,000
1,243,932
1,244,000
16,000
250,000
250,000
1,688
251,000
(1,000)
63,547
63,547
39,402
63,547
568,000
568,000
284,000
568,000
732,000
732,000
-
732,000
309,444
251,112
245,812
251,112
$ 4,733,062 $ 4,674,730 $ 2,483,108 $ 4,514,209 $ 160,521
SURPLUS or (DEFICIT) (S71,850) ($406,909)
BEGINNING FUND BALANCE $ 6,868 $ 526,151
ENDING FUND BALANCE (S64,982) $ 119,242
Finance 211812011 CITY of MOORPARK
Page 1 of 8 GENERAL FUND FINANCIALS SUMMARY
2005 -06 2006 -07 2007 -08 2008 -09 2009 -11
Actuals Actuals Actuals Actuals Actual
REVENUES
2010 -11
2010 -11
2010 -11
Original
Current
Property Taxes
2,929,842
3,334,491
3,458,788
6,530,410
6,651,796
Sales Taxes
2,690,143
2,896,889
3,085,544
3,178,749
2,970,645
Franchise Fees
1,093,099
1,126,951
1,150,181
1,171,555
1,171,825
Special Benefit Assessments
-
-
-
19,323
-
Licenses & Permits
60,159
65,630
72,952
88,307
146,916
Fines & Forfeitures
174,068
190,428
165,421
186,809
195,161
Use of Money & Property
942,659.
1,729,466
1,142,058
1,000,430
492,505
Motor Vehicle In Lieu
2,733,923
2,860,207
3,038,440
125,307
109,136
Intergovernmental - other
281,457
281,157
162,949
29,736
53,392
Other Revenues
1,706,415
1.795,058
1,858,729
2,547,023
2,372,074
Charges for Services
1,215,718
1,126,744
1,184,952
1,203,592
1,367,381
TOTAL REVENUES
$ 13,827,483
$ 15,407,021
$ 15,320,014
$ 16,081,241
$ 15,530,831
EXPENDITURES
2010 -11
2010 -11
2010 -11
Original
Current
Salaries and Benefits
3,420,893
3,585,184
4,029,459
41477,849
4,114,058
Contractual Services
489,272
363,467
593,513
431,165
437,530
Police
4,216,453
4,889,658
5,307,688
5,595,299
5,470,893
Legal
112,453
72,719
71,270
63,053
90,710
Operations
1,407,263
11514,087
1,534,590
1,585,368
1,708,329
Capital Outlay
239,040
107,223
119,359
59,297
17,852
Capital Improvements
24,918
560,230
1,656,552
31,426
84,274
Transfers
972,480
1,142,090
1,399,535
2,479,662
1,975,805
TOTAL EXPENDITURES
$ 10,882,772
$ 12,234,658
$ 14,711,966
$ 14,723,119
$ 13,899,451
SURPLUS or (DEFICIT)
BEGINNING FUND BALANCE
Prior Period Adjustment
Transfer to Special Projects Fund
ENDING FUND BALANCE
2,944,711 3,172,363 608,048 1,358,122 1,631,380
18,299,699 21,244,410 24,678,712 3,807,895 3,196,513
261,939
(21,478,865) (1,969,504) (1,837,82(
21,244,410 24,678,712 3,807,895 3,196,513 2,990,073
Attachment C
2010 -11
2010 -11
2010 -11
2010 -11
Original
Current
Actuals
Revise
Budget
Budget
12 -31 -10
Estimate
6,350,000
6,350,000
2,275,898
6,480,000
3,100,000
3,100,000
802,352
3,390,000
1,125,000
1,125,000
278,444
1,175,000
134,000
134,000
73,554
134,000
179,000
179,000
107,317
204,000
700,000
700,000
128,689
450,000
75,000
75,000
34,473
75,000
38,000
38,000
467441
33,000
2,161,000
2,161,000
1,142,972
2,171,000
1,435,600
1,435,600
669,183
1,370,000
$ 15,297,600
$ 15,297,600
$ 5,559,323
$ 15,482,000
4,272,772
4,272,772
1,973,767
4,122,000
495,850
495,850
118,074
350,000
5,783,100
5,783,100
2,275,184
5,608,000
103,930
103,930
40,952
96,000
2,228,462
2,701,753
1,319,100
2,496,000
10,000
10,000
7,665
16,000
79,400
79,400
171,958
172,000
2,355,144
2,355,144
246,072
2,337,000
$ 15,328,658
$ 15,801,949
$ 6,152,772
$ 15,197,000
(31,058)
(504,349)
(593,449)
285,000
2,990,073
1
2,990,073
2,990,073
2,990,073
2,959,015
2,485,724
2,396,624
3,275,073
Finance 211812011 CITY of MOORPARK Attachment C
Page 2 of 8
GENERAL F11ND REVENUES
Account
2005 -06
2006 -07
2007 -08
2008 -09
2009 -10
Original
Current
Actuals
Revisec
Code
Description
Actuals
Actuals
Actuals
Actuals
Actuals
Budget
Budget
12 -31 -10
Estimat(
PROPERTY TAXES
3010
CURRENT SECURED
2,359,145
1797.803
3.026,747
3,024,931
3,231,498
3,100.000
3,100,000
2,085,256
3,150,000
3011
CURRENT UNSECURED
42,048
48,069
56,339
35,866
32,128
35,000
35,000
52,744
65,000
3012
PRIOR YR SEC URED/UNSECURE
1,676
3,093
3,810
127,471
63,844
5,000
5,000
5,000
3013
SUPPLEMENT SECURED /UNSEC
134,730
169,016
128,812
101,677
64,265
100,000
100,000
9,349
75,000
3014
REAL PROPERTY TRANSFER TX
359,572
285,230
212.217
112,298
159,916
100,000
10000
60,670
100.000
3015
HOMEOWNERS PROPERTY EXEMP
32,671
31,280
30,863
45,090
40,833
45,000
45,000
6,619
45,000
3016
PARCELTAXES
-
-
-
118,623
139,111
140,000
140,000
61,260
140,000
3017
PROPERTY TAXES - VLF
-
1964,454
2,920,201
2,825,000
2,825,000
2,900,000
3018
OTHER PROPERTY TAXES
-
-
-
-
-
-
-
-
6,350,000
6,350,000
2,275,898
6,480,000
TOTAL PROPERTY TAXES
2,929,842
3.334,491
3,458.788
6,530.410
6,651,796
SALES TAXES
3030
SALES AND USE TAX
2,081,845
2,192,327
2,306.281
2329,522
2,382,010
2,250,000
2,250,000
802,352
2,450,000
3031
SALES TAX COMPENSA'l ION
608,298
704,562
779.263
849,227
588,635
850,000
850,000
940,000
1100,000
3,100,000
802,352
3,390.000
TO "CAI. SALES TAXES
2,690,143
2,896.889
3,085,544
3,178,749
2,970,645
FRANCHISE FEES
3040
FRANCHISE FEE -CABLE
344,898
320,913
326,567
354,824
392,578
350,000
350,000
103,755
400,000
3041
FRANCHISE FORMER CENTURY
-
-
-
-
-
-
-
-
3042
FRANCHISE FEE- EDISON
258,576
312,998
304,046
303,305
293,718
300.000
300,000
300,000
3043
FRANCHISE FEE -GAS
125,617
121,268
122,264
143,564
83,313
100,000
100,000
100,000
3044
FRANCHISE FEE -OIL
-
-
2,574
2,584
2,631
-
-
-
3045
FRANCHISE, FEES - AT &T
-
-
2,535
-
-
-
-
-
3046
FRANCHISE - PF,G.FEES
-
-
-
15,694
41,799
30,000
30,000
7,126
30,000
3050
FRANCHISE- RUBBISH CONTROL
-
-
-
-
-
-
-
-
3051
FRANCHISE -GI RUBBISH
177,683
179,790
195.006
189,013
186,955
185,000
185,000
87,721
185,000
3052
FRANCHISE- MOORPARK RUBBIS
104,179
115,112
115,452
107,735
113,323
100,000
100,000
50,705
100.000
3056
LANDFILL LOCAL IMPACT FEE
69,940
63,865
70,165
45,135
49,483
50,000
50,000
24,642
50,000
3058
CWIMP FEES
12,206
13,005
1 1,572
9,701
8,025
10,000
10,000
4,495
10,000
1,125,000
1,125,000
278,444
1,175,000
TOTAL FRANCHISE FEES
1,093,099
1,126.951
1,150,181
1,171.555
11171,825
SPECIAL BENEFIT ASSESSMENTS
3103
SBA - STORM DRAIN MAINT.
-
-
-
19,323
-
-
-
-
-
-
TOTAL LICENSES & PERMITS
-
-
19,323
-
LICENSES AND PERMIT'S
3201
BICYCLE PERMITS
-
-
5
-
-
-
-
-
3210
BUSINESS REGISTRATION
51275
53,055
64.691
80,190
137,831
125,000
125,000
68,512
125,000
3211
FILMING PERMITS
7,884
12,575
8.256
6,150
5,940
7,000
7,000
2,900
7,000
3225
NPDES BUSINESS INSP FEES
-
-
-
1,967
3,145
2,000
2,000
2,142
2,000
134,000
134,000
73,554
134,000
TOTAL LICENSES & PERMITS 60,159 65.630 72.952 88,307 146,916
Finance 211812011 CITY of MOORPARK
Page 3 of 8 GENERAL FUND REVENUES
Account 2005 -06 2006 -07 2007 -08 2008 -09 2009 -1(
Code Description Actuals Actuals Actuals Actuals Actual!
184,492 195,206
530 (45)
1,787
719,611
120,843
159,976
TOTAL MONEY & PROPERTY 942,659 1,729,466 1,142,058 1,000,430
FINES AND FORFEITURES
Actuals
12 -31 -10
Revise
Estimat
175,000
3301
MUNICIPAL CODE FINES
173,853
189,758
164.634
3302
ANIMAL CONTROL FINES
215
670
605
3320
FORFEITURE & PENALTIES
-
-
-
3330
SETTLEMENTS
-
-
182
3588
TOTAL FINES & FORFEITURES
174,068
190,428
165,421
3600
COUNTY GRANTS
99,975
68,217
USE OF MONEY AND PROPERTY
3601
SCHOOL DISTRICT FUNDING
135,817
3400
INVESTMENT EARNINGS
574,352
1,138,952
784,124
3401
RENDS AND CONCESSIONS
82,807
278,014
145,074
3402
INTEREST /CITY MRA ADVANCE
285,500
312,500
210,000
3403
INTEREST /ENDOWMENT FUND
-
-
-
3408
OTHER EARNINGS AND RENTS
-
-
1860
3410
TICKET SALES
-
18,428
-
184,492 195,206
530 (45)
1,787
719,611
120,843
159,976
TOTAL MONEY & PROPERTY 942,659 1,729,466 1,142,058 1,000,430
OTHER REVENUES
195,161
Attachment C
Original
Budget
INTERGOVERNMENTAL
Actuals
12 -31 -10
Revise
Estimat
175,000
3503
OFF HIGHWAY MOTOR VEHICLE
547
-
-
3504
MOTOR VEHICLE IN LIEU
2,733,923
2,860,207
3,038.440
3539
LAW ENFORCEMENT GRANTS
179,000
107,317
204,000
3581
VECTOR ABATEMENT GRANT
-
-
3,923
3588
OTHER STATE FUNDS
45,118
187,218
13,201
3600
COUNTY GRANTS
99,975
68,217
61,265
3601
SCHOOL DISTRICT FUNDING
135,817
25,722
84,560
3602
OTHER LOCAL
-
-
-
3610
FEMA REIMBURSEMENTS
-
-
3750
3615
OTHER FEDERAL REVENUE /GRA
-
-
-
12,769
TOTAL INTERGOVERNMENTAL
3,015,380
3,141,364
3,201.389
OTHER REVENUES
195,161
Attachment C
Original
Budget
Current
Budget
Actuals
12 -31 -10
Revise
Estimat
175,000
175,000
107,257
200,000
2,000
2,000
60
2,000
2,000
2,000
700,000
2,000
179,000
179,000
107,317
204,000
304,989
400,000
400,000
70,525 225,000
111,016
125,000
125,000
58,164 125,000
76,500
175,000
175,000
100,000
492,505
700,000
700,000
128,689 450,000
125,307
109,136
75,000
75,000
34,473
75,000
-
1763
3,000
3,000
5,946
3,000
4,323
18,608
20,000
20,000
23,049
2000
21,196
21,934
10,000
10,000
17,446
10,000
-
10,087
-
-
3730
-
4,217
-
5,000
5,000
9,781
-
155,043
162,528
113,000
113,000
80,914
108,000
3701
SALE GENERAL FIXED ASSETS
1,410
1,000
-
-
-
3720
TRANSFER FROM OTHER FUNDS
29,925
-
22.137
464,718
136,398
3725
COST PLAN REVENUES
1,416,174
1,647,886
1,697,322
1,812,440
2,102,000
3726
TRANSFER ENDOWMENT INTERE
6,254
-
-
-
-
3730
CONTRIBUTIONS /DONATIONS
39,715
20,864
23.537
19,070
9,781
3732
CONTRIB FRM FRANCHISE TRF
-
-
-
-
3739
CONTRIBUTIONS
-
-
-
-
-
3750
MISCELLANEOUS REVENUES
131,879
37,197
34,110
12,726
12,769
3751
EXPENSE REIMBURSEMENTS
32,039
69,683
89,187
207,018
63,214
3752
RESTITUTION /INS PROCEEDS
49,019
18,428
(7.564)
31,051
47,912
3753
CASH OVERAGE /SHORTAGE
TOTAL OTHER REVENUE
1,706,415
1.795,058
1.858.729
2.547,023
2,372.074
26,000
26,000
26,000
2,005,000
2,005,000
1,002,500
2,005,000
25,000
25,000
2,548
10,000
15,000
15,000
826
15,000
75.000
75,000
31,108
75,000
15,000
15,000
105,897
40,000
93
2,161,000
2,161,000
1,142,972
2,171,000
Finance 211812011 CITY of MOORPARK
Page 4 of 8 GENERAL FUND REVENUES
Account
2010 -11
2005 -06
2006 -07
2007 -08
2008 -09
2009 -1(
Code
Description
Actuals
Actuals
Actuals
Actuals
Actual:
34,523
CHARGES FOR SERVICES
608,000
608,000
304,000
608,000
70,000
3805
FRANCHISE ADMIN CHANGE FE
-
-
-
-
-
3808
OTHER ADMIN SERVICE FEES
265,654
112,913
98,601
125,131
99,017
3809
ADMINISTRATION FEES
415,358
332,505
342,580
442,858
583,000
3810
ADMINISTRATION FEES - CFD
-
-
103,079
-
-
3850
PARK AND FACILITY USE FEE
86,097
115,561
128,942
91,386
81,491
3861
CLASS REGISTRATION FEE
-
-
-
-
669,183
3862
CONTRACT CLASS REGIS FEES
162,394
169,750
169,712
182,606
212,322
3864
EXCURSION FEES
-
-
-
-
3865
LEAGUE FEES
76,166
93,038
88,721
98,019
103.213
3866
RECREATION EVENT FEES
211,509
224,133
216,638
216.778
238,340
3870
ADVERTISING IN BROCHURE
7,110
11,005
6,805
11,165
10,240
3872
TENNIS COURT LIGHTING USE
-
-
-
-
3878
OTHER COMMUNITY SVC FEES
-
-
-
1,847
1.443
3880
PHOTOCOPYING
375
855
832
554
567
3881
SALE OF DOCUMENTS
548
131
1,706
240
656
3883
SPECIAL POLICE DEPT SVCS
(8,867)
65,713
26,604
31,458
36.050
3886
PUBLIC WORKS FEES
-
-
-
-
3887
NSF FEES AND MISC CHARGES
(626)
1,140
732
1,550
1,042
TOTAL CHARGES FOR SERVICES
1,215,718
1,126,744
1,184.952
1,203,592
1,367,381
GRAND TOTAL 13,827,483 15,407,021 15,320,014 16,081,241 15,530,831
Attachment C
2010 -11
2010 -11
2010 -11
2010 -11
Original
Current
Actuals
Revised
Budget
Budget
12 -31 -10
Estimate
80,000
80,000
34,523
80,000
608,000
608,000
304,000
608,000
70,000
70,000
26,179
70,000
207,000
207,000
96,444
207,000
120,600
120,600
52,091
110,000
305,000
305,000
136,153
250,000
8,000
8,000
5,345
8,000
4,000
4,000
849
4,000
1,000
1,000
564
1,000
1,000
1,000
630
1,000
30,000
30,000
11,960
30,000
1,000
1,000
445
1,000
1,435,600
1,435,600
669,183
1,370,000
15,297,600
15,297,600
5,559,323
15,482,000
Finance 211812011 CITY of MOORPARK Attachment C
Page 5 of 8 GENERAL FUND EXPENDITURES
Account
2005 -06
2006 -07
2007 -08
2008 -09
2009-10
Original
Current
Actuals
Revised
Code
Description
Actuals
Actuals
Actuals
Actuals
Actuals
Budget
Budget
12 -31 -10
Estimate
SALARIES & BENEFITS
9001
HONORARIUMS
4,500
2,800
2.700
3,000
3,750
5,500
5,500
250
1,000
9002
SALARIES (FULL -TIME)
2. 150,903
2,291,539
2,600,100
2,648,318
2,644,483
2,716,803
2,716,803
1,260,556
2,522,000
9003
SALARIES (PART -TIME)
271,679
256,333
294,010
279,188
279,089
318,192
318,192
141,552
284,000
9004
OVERTIME
9,022
12,364
14,884
4,079
2.916
6,900
6,900
1,690
4,000
9010
GROUP INSURANCE
446,915
479,783
528,056
555,799
523,127
591,615
591,615
197,435
198,000
9011
WORKERS COMP INSURANCE
81,715
52,280
62,665
55,083
43,524
20.246
20,246
20,246
21,000
9012
UNEMPLOYMENT INSURANCE
1,303
2,978
8,284
6,752
13,305
0
0
3,725
8,000
9013
PERS CONTRIBUTIONS
388,626
417,306
436,740
463,214
505,152
509,317
509,317
246,283
493,000
9014
MEDICARE
33,500
34,646
39,508
39,590
40,230
41,281
41,281
19,134
39,000
9015
EMT STIPEND
0
0
0
0
0
0
0
0
0
9016
BILINGUAL PAY
3,227
4,463
4,345
4,886
4,939
4,922
4,922
2,252
5,000
9017
PART -TIME RETIREMENT CONT
12,376
11,791
14,849
12,854
11,692
15,550
15,550
3,627
8,000
9018
LONGEVITY PAY
13,048
14,418
18,813
21,204
21,810
21,994
21,994
9,998
20,000
9020
UNIFORM ALLOWANCE
4,079
4,483
4.505
3,429
3,311
2,661
2,661
1,681
4,000
9030
OPEB- ANNUAL REQD CONTRIB
0
0
0
380,453
16,730
17,791
17,791
0
121,000
9040
DENTAL INSURANCE
0
0
0
0
0
0
0
24,243
146,000
9041
VISION INSURANCE
0
0
0
0
0
0
0
3,474
21,000
9042
GROUP LIFE INSURANCE
0
0
0
0
0
0
0
2,990
18,000
9043
ST /LT DISABILITY INSURANC
0
0
0
0
0
0
0
8,416
51,000
9044
EMPLOYEE ASSTANCE PROGRAM
0
0
0
0
0
0
0
433
3,000
9045
MEDICAL HLTH INSURANCE
0
0
0
0
0
0
0
25,782
155,000
TOTAL SALARIES & BENEFITS
3,420,893
3,585,184
4,029,459
4,477,849
4,114,058
4,272,772
4,272,772
1,973,767
4,122,000
CONTRACTUAL SERVICES
9101
APPRAISAL SERVICES
0
0
0
0
0
0
0
0
0
9102
CONTRACTUAL SERVICES
316,648
318,057
474,112
335,508
215,127
323,650
323,650
87,293
225,000
9103
SPECIAL PROFESSIONAL SVCS
172,624
45,410
119A01
95,657
222,403
172,200
172,200
30,781
125,000
9104
OTHER PURCHASED SERVICES
0
0
0
0
0
0
0
0
0
495,850
495,850
118,074
350,000
TOTAL CONTRACTUAL SERVICES
489,272
363,467
593,513
431,165
437,530
POLICE
9117
POLICE SERVICES
4,065,326
4,757,865
5,135,628
5,453,298
5,347,360
5,585,645
5,585,645
2,216,722
51445,000
9118
POLICE - OVERTIME
134,868
112-781
153.341
124,257
102,364
167,000
167,000
37,054
120,000
9119
POLICE - SPECIAL.EVENTS
16,259
19,012
18,719
17,744
21,169
30,455
30,455
21,408
43,000
5,783,100
5,783,100
2,275,184
5,608,000
TOTAL POLICE
4.216,453
4,889,658
5.307,688
5,595,299
5,470,893
LEGAL
9121
LEGAL SERVICES - RETAINER
18,122
22,327
18,752
24,481
17,498
17,300
17,300
3,086
15,000
9122
LEGAL SVCS -NON RETAINER
75,415
43,422
22 225
36,014
41,235
71,630
71.630
24,815
50,000
9123
LEGAL SVCS - LITIGATION
18,505
6,970
29,427
2,553
31,977
10,000
10,000
12.780
26,000
9125
CLAIMS PAYMFNT
411
0
866
0
0
5,000
5,000
271
5.000
103,930
103,930
40.952
96.000
TOTAL LEGAL 112,453 72,719 71.270 63,053 90,710
Finance 211812011 CITY of MOORPARK Attachment C
Page 6 of 8 GENERAL FUND EXPENDITURES
Account
Code
Description
2005 -06
Actuals
2006 -07
Actuals
2007 -08
Actuals
2008 -09
Actuals
2009-10
Actuals
2010 -11
Original
Budget
2010 -11
Current
Budget
2010 -11
Actuals
12 -31 -10
2010 -11
Revise
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
97,910
101,094
96,532
104,864
133,823
130,000
130,000
72,864
146,000
9171
EXCURSION EXPENSES
306
0
0
0
0
0
0
0
0
9198
OVERHEAD ALLOC- SERVICES
67,176
54,958
58,480
69,052
36,599
78,617
78,617
8,532
50,000
9201
COMP SUPP /EQUIP NON -CAPIT
2,867
8,959
9,713
2,263
8,212
16.600
16,600
3,810
8,000
9202
OFFICE SUPPLIES
15,716
20,316
13.097
11,169
15,576
19,230
19,230
7,087
15,000
9203
COPY MACHINE SUPPLIES
3,520
2,688
661
1,096
0
1,800
1,800
0
0
9204
SHOP & OPERATING SUPPLIES
25,589
27,111
30,619
22,023
22,172
42,500
42,500
10,153
21,000
9205
SPECIAL DEPT SUPPLIES
57,021
43,706
50,251
44,303
39,688
64,235
64,235
14,418
40,000
9206
OTHER OPERATING SUPPLIES
0
5
1,194
937
19
0
0
0
0
9207
PARKING CITATION EXENSES
0
0
0
0
0
0
0
0
0
9208
SMALL TOOLS
13,784
4,163
4,329
4,315
1,988
4,250
4,250
830
2,000
9209
OFFICE SUPPLIES
0
0
228
0
0
0
0
0
0
9211
EQUIPMENT RENTAL
5,433
0
0
0
0
1,000
1,000
0
0
9212
RENTAL OF REAL PROPERTY
20,335
32,181
49,227
0
0
0
0
0
0
9220
PUBLICATIONS & SUBSCRIPT
4,863
4,731
15,889
6,154
4,944
7,345
7,345
857
2,000
9221
MEMBERSHIPS & DUES
23,772
26,529
28,458
29,959
27,183
35,992
35,992
15,060
31,000
9222
EDUCATION & TRAINING
18,590
4,156
33,363
20,229
12,947
50,700
50,700
4,838
25,000
9223
CONFERENCES & MEETINGS
22,001
26,041
26,665
13,959
20,427
54,680
54,680
8,602
25,000
9224
MILEAGE
11,986
15,003
14,148
14,968
13,814
18,873
18,873
4,908
15,000
9225
TRAVEL COSTS
0
0
0
0
0
0
0
0
0
9230
SPECIAL POSTAGE
5.663
0
0
0
0
0
0
0
0
9231
POSTAGE
16,398
21,777
24,997
19,270
20,640
26,000
26,000
7,181
25,000
9232
PRINTING
45.864
43,553
46,812
44,843
45,921
61,500
61,500
19,961
40,000
9233
INSURANCE & BONDS
0
0
0
0
0
0
473,291
473,291
473,000
9234
ADVERTISING
883
454
829
479
724
1,650
1,650
550
2,000
9235
ELECTION EXPENSES
0
8,266
0
56,067
0
15,000
15,000
600
15,000
9236
EMPLOYMENT RECRUITMENT
11,725
16,150
11,705
12,937
10,352
10,500
10,500
1,726
10,000
9238
DISASTER- RELIEF
23,588
3,290
0
0
0
0
0
(1,370)
(2,000;
9239
COMMUNITY PROMOTION
0
0
0
0
0
5,000
5,000
0
0
9240
COMMUNITY PROMOTION
46,109
24,308
26,942
12,379
1,029
14,700
14,700
687
2,000
9241
EMPLOYEE RECOGNITION
10,599
14,385
18,325
17,197
16,698
20,700
20,700
5,791
12,000
9242
VOLUNTEER RECOGNITION
0
799
998
1,093
941
2.000
2,000
1,124
3,000
9243
GENERAL EVENT SUPPLIES
0
0
0
0
0
0
0
0
0
9244
RECREATION PROGRAM SUPPLI
105,042
108,482
143,256
139,176
142.989
208,400
208,400
61,385
150,000
9245
NON - CAPITAL EQUIPMENT
2,222
5,252
0
1,201
1,578
1,500
1,500
0
0
9250
OFFICE EQUIPMENT MAINT
0
1,736
0
0
0
0
0
0
0
9251
OTHER EQUIPMENT MAINT
6.342
4,416
6,017
6,496
5,806
12,050
12,050
3,047
7,000
9252
PROPERTY MAINTENANCE
16,956
195,768
81610
87,204
49,761
124,900
124,900
46,178
93,000
9254
VEHICLE MAINTENANCE
232,829
237,590
246,125
185,946
191,606
224,950
224,950
80,131
200,000
9255
GASOLINE /DIESEL
15,667
10,926
17.839
75,374
84,597
104,800
104,800
26,682
90.000
9260
DOUBTFUL. ACCOUNTS
0
0
0
0
0
0
0
0
0
Finance 211812011 CITY of MOORPARK Attachment C
Page 7 of 8 GENERAL FUND EXPENDITURES
Account 2005 -06 2006 -07 2007 -08 2008 -09
Code Description Actuals Actuals Actuals Actuals
9261
CASH SHORTAGES
100
0
9272
PARK ASSESSMENT PAYMENT
5,648
3,078
9298
OVERHEAD ALLOC- SUPPLIES
221,855
195,392
9301
PAINT
0
0
9304
SAFETY EQUIPMENT
0
0
9310
ASPHALT /CONCRETE
0
0
9320
WEED ABATEMENT CHEMICALS
0
0
9321
OTHER CHEMICALS
3,434
5,459
9330
TREE TRIMMING
0
0
9331
LANDSCAPE SERVICES
7,512
9,961
9413
ELECTRICITY
134,433
123,994
9415
WATER
11,236
9,622
9416
NATURAL GAS
7,011
4,985
9417
UTILITY USAGE
0
0
9418
UTILITY PERMIT FEES
6,406
7,690
9420
TELEPHONE SERVICE
40,580
44,457
9421
PAY PHONE USE
655
2,391
9422
DIRECT LINES
0
0
9423
PAGERS
0
0
9424
CELLULAR PHONES
0
0
9451
STATE /COUNTY ADMIN FEE
9452
COLLECTION ADMIN FEE
9480
MISC OPERATING EXPENSE
9498
OVERHEAD ALLOC- UTILITIES
37,637
38,265
9499
SUSPENSE EXPENSE ACCOUNT
0
0
TOTAL OPERATIONS
1,407,263
1,514,087 1
CAPITAL OUTLAY
9501
OFFICE EQUIPMENT
0
0
9502
FURNITURE & FIXTURES
5,669
0
9503
COMPUTER EQUIPMENT
33,954
10,634
9504
OTHER EQUIPMENT
170,820
48,603
9505
VEHICLES
13,579
17,369
9598
OVERHEAD ALLOCATION
15,018
30,617
TOTAL CAPITAL OUTLAY
239,040
107,223
CAPITAL IMPROVEMENTS
9600
CNTRL ACCT FOR CAP IMPROV
0
0
9601
DESIGN /ENGINEERING
0
75,656
9602
BID PREPARATION
0
0
9612
BUILDING ACQUISITION
0
0
9613
GROUNDS & IMPROVEMENTS
0
0
9620
CONSTRUCTION BUILDINGS
15
0
9621
BUILDING IMPROVEMENTS
24,903
0
162
5,993
199,036
0
0
0
0
5,125
0
10,086
138,792
15,683
6,138
0
7.690
46,032
2,354
0
0
0
0
6,227
319,726
0
0
0
0
5,438
0
667
125,221
20,740
5,258
0
9,000
46,505
1,306
0
0
0
37,005 39,322
185 1,005
2009 -1
0
6,414
378,684
0
0
0
0
3,632
0
2,335
140,290
22,964
6.533
0
9,000
45,972
1,300
0
0
0
129,133
2,703
449
48,886
0
,590 1,585,368 1,708,329
0
0
6,725
45,496
54,697
12,441
119,359
Original
Budget
100
6,500
390,962
0
0
0
0
4,800
0
2,400
166,900
45,550
5,900
0
10,700
54,919
1,722
0
0
0
124,000
4,000
0
50,537
0
Current
100
6,500
390,962
0
0
0
0
4,800
0
2,400
166,900
45,550
5,900
0
10,700
54,919
1,722
0
0
0
124,000
4,000
0
50,537
0
,701,753
2010 -11
Actuals
12 -31 -10
0
6,607
294,862
0
0
0
0
963
0
778
68,478
8,404
1,259
0
9,000
19,657
600
0
0
0
9,372
1,564
0
18,633
0
1,319,100
EstimatO
0
14,000
590,000
0
0
0
0
2,000
0
2,000
137,000
17,000
3,000
0
18,000
40,000
2,000
0
0
0
129,000
4,000
0
38,000
0
„496,000
0
0
0
0
0
0
0
3,700
0
0
0
0
0
0
0
0
0
0
0
(789)
10,000
10,000
7,665
16,000
4,726
3,492
0
0
0
0
54,571
11,449
0
0
0
0
59,297
17,852
10,000
10,000
7,665
16,000
0
0
0
3,169
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
84,274
0
0
0
0
0
0
0
0
0
0
0
0
0
0
171,958
172,000
0
0
0
0
0
0
0
0
79,400
79,400
0
0
Finance 211812011 CITY of MOORPARK Attachment C
Page 8 of 8 GENERAL FUND EXPENDITURES
Account
Code
Description
2005 -06
Actuals
2006 -07
Actuals
2007 -08
Actuals
2008 -09
Actuals
2009 -10
Actuals
9630
CONSTR. OF SPORTS AREA
0
0
0
0
0
9631
INDOOR/OUTDOOR FURNITURE
0
57,159
0
0
0
9632
IMPS OTHER THAN BUILDINGS
0
427,415
97,234
31,426
0
9640
CONSTR. OF STREETS
0
0
1.556,149
0
0
9650
CONSTRUCTION INSPECTION
0
0
0
0
0
0
TOTAL CAPITAL IMPROVEMENTS
24,918
560,230
1,656,552
31,426
84,274
2,355,144
TRANSFERS
2,337,000
9820
TRANSFER TO OTHER FUNDS
972,480
1,142,090
22,878,400
4,311,166
3,813,625
9828
RESIDUAL EQUITY TRANSFERS
0
0
0
138.000
0
9851
REV REFUND/NON -EXP PAYABL
0
0
0
0
0
TOTAL TRANSFERS
971480
1,142,090
22,878,400
4,449,166
3,813,625
GRAND TOTAL 10,882,772 12,234,658 36,190,831 16,692,623 15,737,271
2010 -11
2010 -11
2010 -11
2010 -11
Original
Current
Actuals
Revise
Budget
Budget
12 -31 -10
Estimate
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
79,400
79A00
171,958
172,000
2,355,144
2,355,144
245,812
2,336,000
0
0
0
0
0
0
260
1,000
2,355,144
2,355,144
246,072
2,337,000
15,328,658
15,801,949
6,152,772
15,197,000