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Budget FY 1995-1997
I� 1995-97 FINANCIAL PLAN SUPPLEMENT & APPROVED 1996-97 BUDGET David Warner, Mayor Phillip A. Pennino, Mayor Pro Tempore Ray G. Davenport, Council Member Stephen J. Mann, Council Member Jack Sieglock, Council Member H. Dixon Flynn, City Manager Prepared by the Finance Department Staff of the City of Lodi CITY OF LODI, CALIFORNIA REPORT PRODUCTION AND ANALYSIS Budget Review Team Maxine Cadwallader, Revenue Manager Kirk Evans, Assistant to City Manager H. Dixon Flynn, City Manager Vicky McAthie, Finance Director Ruby Paiste, Accounting Manager Finance Department Janet Adame, Purchasing Tyson Mordhorst, Data Processing Roy Todd, Data Processing Manager Cory Wadlow, Accounting Technician Departments Sharon Blaufus - Administrative Assistant, Public Works George Bradley - Street Superintendent, Public Works Dennis Callahan, Building and Equipment Maintenance Superintendent James Dole, Senior Rate Analyst, Electric Utility Kirk Evans, Assistant to the City Manager Fran Forkas, Water/Wastewater Superintendent Betsy Gandy, Administrative Assistant, Police Department Tony Goehring, Economic Development Coordinator Hans Hansen, Assistant Director, Electric Utility Roger Houston, Chief Building Inspector, Community Development Sondra Huff, Department Secretary, Electric Utility Del Kerlin, Wastewater Assistant Treatment Superintendent Charlene Lange, Community Center Director David Morimoto, Senior Planner, Community Development Joanne Narloch, Human Resources Director Frank Ortiz, Acting Chief, Fire Department Richard Prima, City Engineer Susan Rodriquez, Department Secretary, Recreation and Parks Department Jack Stone, Manager, Rates & Resources, Electric Utility Karen Tunnell, Human Resources Technician, Human Resources Department Alan Vallow, Electric Utility Director TABLE OF CONTENTS SECTION A - INTRODUCTION BudgetMessage..........................................................................................................A-1 GFOA Distinguished Budget Presentation Award.................................................................A-9 CSMFO Certificate of Award - Excellence in Operational Budgeting ........................................ A-10 Organizationof the City............................................................................................... A-11 Directory of City Officials............................................................................................ A-12 SECTION B - POLICIES AND OBJECTIVES Overview................................................................................................................ B-1 SECTION C - BUDGET GRAPHICS AND SUMMARIES Authorized Regular Positions By Mission Total.................................................................... C-1 Funding Sources - All Funds Combined............................................................................. C-2 Total Expenditures - All Funds Combined.......................................................................... C-3 Operating, Capital, and Debt Service Expenditures................................................................ C-4 SECTION D - OPERATING ACTIVITIES Overview............................................................................................................... D-1 Operating Expenditures by Mission................................................................... • .............. D-2 Operating Expenditures by Activity PublicSafety........................................................................................................ D-3 PoliceUtilities...................................................................................................... D-3 Transportation...................................................................................................... D-3 Leisure, Cultural, and Social Services.......................................................................... D-3 Community & Economic Development........................................................................ D-4 General Government.............................................................................................. D-4 SECTION E - CAPITAL IMPROVEMENT BUDGET Overview.................................................................................................................. E-1 Summary of Capital Improvement Budget Expenditures by Mission ............................................ E-2 Summary of Expenditures by Funding Source...................................................................... E-3 SECTION F - DEBT SERVICE REQUIREMENTS Debt Service Requirements - City................................................................................ F-1 Debt Service Requirements - NCPA............................................................................. F-2 -- ----Debt Service Requirements - TANC.............::..............-......:......:.......:.....:......:.. F=g Summary of Annual Payments by Mission..................................................................... F-6 Summary of Annual Payments by Source...................................................................... F-7 TABLE OF CONTENTS SECTION G - CHANGES IN FUND BALANCE Overview Introduction..........................................................................................................G-1 Descriptionof City Funds.........................................................................................G-2 Changes in Fund Balance - All Funds Combined..............................................................G-3 Individual Fund Balance Statements GeneralFund........................................................................................................G-4 Special Revenue Funds LibraryFund....................................................................................................G-5 StreetFund.......................................................................................................G-6 Transportation Development Act Fund......................................................................G-7 BlockGrant Fund............................................................................................... G-8 Police Special Revenue Fund.................................................................................G-9 Capital Project Funds CapitalOutlay Fund.......................................................................................... G-10 EquipmentFund.............................................................................................. G-11 DebtService Fund................................................................................................ G-12 Enterprise Funds WaterUtility Fund........................................................................................... G-13 WastewaterUtility Fund..................................................................................... G-14 Electric Utility Fund.......................................................................................... G-15 TransitFund.................................................................................................. G-16 ChildCare Fund.............................................................................................. G-17 Internal Service Funds BenefitsFund.................................................................................................. G-18 SelfInsurance Fund.......................................................................................... G-19 Trust and Agency Funds Trust and Agency Fund...................................................................................... G-20 �1 pro ICoM aJQr.VC4lrIWVI�YIF-to &II- OKI a1/ Overview......................... :....................................................................................... H-1 Appropriations Spending Limit....................................................................................... H-2 Revenues by Major Category and Source........................................................................... H-4 Capital Outlay Expenditures by Funding Source................................................................... H-9 Regular Positions by Mission......................................................................................... H-12 Summary of Regular Positions by Department.................................................................... H-13 Temporary Full -Tune Equivalents (FTE's)........................................................................ H-18 Summary of Significant Operating Program Changes............................................................ H-19 --- - - Summary of Capital Improvement Plan Project Changes Summary of Performance Factors.................................................................................. H-24 TABLE OF CONTENTS SECTION I - BUDGET REFERENCE MATERIAL Overview...................................................................................................................I-1 BudgetGlossary ..........................................................................................................I-2 BudgetCalendar........................................................................................................... I-9 CITY COUNCIL DAVID WARNER, Mayor PHILLIP A. PENNINO Mayor Pro Tempore RAY G. DAVENPORT STEPHEN J. MANN JACK A. SIEGLOCK June 19, 1996 CITY OF LODI CITY HALL, 221 WEST PINE STREET P.O. BOX 3006 LODI, CALIFORNIA 95241-1910 (209)334-5634 .FAX(209)333-6795 Honorable Mayor, Members of the City Council and Citizens of the City of Lodi H. DIXON FLYNN City Manager JENNIFER M. PERRIN City Clerk RANDALLHAYS City Attorney Under the City's two-year financial plan process, the 1995-97 Financial Plan establishes the primary policy, program, and financial guidelines to be used in preparing the 1996-97 budget. Although budgets are adopted annually under the two-year plan concept, it is intended that appropriations in the second year of the plan will be based upon the framework and foundation developed during the two-year planning and budgetary process. As discussed below, this supplement to the 1995-97 Financial Plan follows the same format as its parent document. However, only significant changes in policies, program goals, and financial trends have been noted in this supplement, with references provided as appropriate to the original 1995-97 Financial Plan. FINANCIAL CONDITION SL%4MARY Overall, the City Manager recommended 1996-97 Budget reflects modest changes to the 1995-97 Financial Plan. Adjusting for changes approved during 1995-96 (such as MOU adjustments, new positions, and the adoption of the 1995-97 Electric Utility Budget), the 1996-97 Operating Budget reflects a change of only 2.4% from the 1995-97 Financial Plan. As further outlined in the Supplement, total appropriations for 1996-97 reflect a reduction of $1,010,475 from the 1995-97 Financial Plan due to savings in the bulk power costs. The adjusted total appropriations for 1996-97 are $ 82,513,971 summarized as follows: Based on projected revenues and beginning fund balances, adequate resources are available to fund the recommended appropriations and maintain fund balances at policy levels. A-1 BUDGET PREPARATION In preparation for the final adoption of the 1996-97 Budget, the following reviews and meetings were held by the Council: Overvie*. of Two Year Budget, Budget Assumptions, FINANCIAL PLAN CHANGES The recommended operating and capital budgets for 1996-97 are provided in Sections D and E of this Financial Plan Supplement. Debt service schedules are provided in Section F. Changes in fund balance are provided in Section G, and statements of revenues, and expenditures are provided in Section H. As noted above, total appropriations for 1996-97 are $ 82,513,971. The following is a summary of operating, debt service, and capital outlay expenditures recommended for the 1996-97 compared with the 1995-97 Financial Plan levels: 1995-97 ltee6mmended1996-97 Finance Plan C6an es Bu The following is a summary of the key highlights for 1996-97 for revenues and operating program and capital improvement plan (CIP) expenditures. REVENUE HIGHLIGHTS Revenue projections for 1995-96 and 1996-97 are generally consistent with the estimates presented to the Council in February, 1996 and those included in the 1995-97 Financial Plan (pages H-7 through H-11). However, there are several revenue issues which warrant further discussion: A-2 Tax Revenues The 1996-97 estimated revenue for Property Tax has been increased by $ 75,000. However, this increase is offset by a reduction in the estimated revenue for Business License of $150,000. The City was in the early stages of reviewing, approving and implementing a new structure for Business License fees during the 1995-97 Financial Plan and Budget planning process. The revenue estimates were based on best guess at that time, but the estimates were higher than actual 1995-96 receipts. Licenses and Permits Estimated Revenues in the license area have been reduced by $12,000 in the Animal license fee area. Revenues in the permit area were deliberately projected as flat until economic indicators project any upward movement. Therefore, the 1995-97 estimated revenue figures for permits appear to be on target and have not been adjusted. Fines and Forfeitures Motor Vehicle Violations and Court Fines continue to suffer from SB 1297 which allows the State to receive 50% of the City revenues. Estimated Parking revenue has been adjusted due to the increased activity of the Police Partner's program to cite unauthorized alley parking and handicap zones. The Governor's 1996-97 budget for the State of California contains a proposal to freeze the city, county and state share of fines and forfeitures at the 1994-95 level and split any increases in fines and penalties equally between cities, counties and the state. This proposal is part of an overall realignment of trial court funding. The fiscal impact on cities cannot be determined until further details of this proposal are forthcoming. Investment and Property Revenues The bulk of the City investments are invested in the State Treasurer's Local Agency Investment Pool and in US Treasury Instruments. Investment of funds is consistent with the guidelines as presented in the City of Lodi Investment Policy in the following order: Safety, Liquidity and Yield. The average rate of return is consistent with the rate of return budgeted. Revenue from Others Motor Vehicle In -lieu taxes were projected at 1% increase in the 1995-97 Financial Plan. The State budget for 1996- 97 proposes an increase of about 3% in vehicle license fees for local agencies. Therefore, the estimated Revenue from Others has been increased by $35,500. Service Charges Estimated revenues for Service Charges has been increased mainly in the area of False Alarm Penalty, Animal Shelter, and other Police Fees. The various increases in estimated revenue offset the reduction in the Business License and Animal License areas. Therefore, there is no change to the total 1996-97 estimated revenue projections. OPERATING PROGRAM EXPENDITURES The City of Lodi has traditionally delivered a high level of basic services to the community. A summary of the ---Operating Program changes required to maintain this commitment is provided in Section H (Financial and Statistical Tables) of this Supplement. A-3 Of the $ 982,760 in the Financial Plan changes, the largest increase is in Public Utilities which relates to the proposed future deregulation of the City owned Electric Utility. As summarized below, the major Operating Program changes are in the Public Utilities area: 1 ransportation66.250: 3 Leisure, Cultural Somal Servicec :4.208.435 147..490 4 2;064,840 ' 66,525 '. 8,491,309 87450 $-40,323,939 982,760 Supporting documentation was prepared for each Operating Program change which was submitted to the Council for their review at the May 21, 1996 Council shirtsleeve meeting. The following is a brief description of the Operating Program changes introduced during the 1996-97 Budget process: Public Safety The Police Department received additional funding for two Dispatcher/Jailer positions, and funding for a maintenance contract for software support for the computer assisted dispatching and processing of mainframe information for the department. The funding for a Fire Inspector position has been deferred to more precisely determine the level of fire inspection activity which should occur in the City of Lodi. Public Utilities The bulk of the increase in Public Utilities relates to the proposed deregulation of the City owned Electric Utility. The competitive changes taking place in the electric utility industry and the nature of the legislative and regulatory climate compel the City to implement specific organizational changes to the Electric Utility Department. Deregulation and its impact on the City is a vital area of concern. The 1995-97 Financial Plan and Budget for the EUD was processed separately to allow adequate time to discuss this complex concern, and plans for the City to stay competitive. Transportation Funding has been included for a Transportation coordinator position and for additional part-time clerical staff hours for the Transit operation. The City is looking at possible privatization of the transit activity. Leisure, Cultural and Social Services The increase in funding to the Community Center activities include expanding the Arts Coordinator to full time position, increase funding for the arts grants program, and funding for an After School program. The Library budget will be brought back for discussion with the City Council and Library Board during 1996-97. Community & Economic Development The bulk of the adjustments to the 1996-97 budget reflect the additional emphasis given the Code Enforcement program, which as moved from Risk Management to Community Development. General Government Funding for a Downtown Coordinator contract employee assigned to the Office of the City Manager, additional part- time clerical staff hours for the Personnel Department, and increased funding levels for Building Maintenance account for the adjustments to the General Government figures. Staffing Summary The Operating Program requests summarized above include funding for 12 additional full time positions: Police Protection 1995-97 impatcherlJer Fire Department -i )dire Inspector WaterlWasbewater 1- Punt & Equipment Mechanic -; EleCinc:lTtihty 1 Electric ianemanJianewoman Pubfac Utiities i Inspector .1teLe€ Supenaten-d 2,416,11:9'. i ITtflity Management Administrator Streets* Hood Cflntrol. 1 free Operations Supervisor Transit 1 :. Transportation Ci oordurator Parks 8a Recreation . 1. �:Parks i�Iaiuratist _ _ Community Center 1 Arts Coordinator Community Development 1 Administrative Clerk 1,123,004 - Loden€orcemeat Officer Finance .... ,. st . Combined with an increase in the three regular positions previously approved in the 1995-97 Financial Plan, this reflects an increase of 3.8% in regular positions. CAPITAL IMPROVEMENT PLAN PROJECTS A summary of Capital Improvement Plan (CII') project changes is provided in Section H (Financial and Statistical Tables) of this Supplement. Supporting documentation was prepared for each CIP project which was submitted to the Council for their review at the May 29, 1996 Council shirtsleeve meeting. As reflected in the following summary, the major capital outlay additions are in the Public Utilities - Electric Department area: 1995-97 commend i99b-97 . - Financial 'laa Changes Budget Pubfic Safety 529,650 325,845 S 855,505; Pubfac Utiities i944,5b9 471,550. 2,416,11:9'. Transportation 2;054,134. 189,000. 2,243,134 Leisure, Cultural.& Social. Services b;646484 133,500. 61,779,984 Community Development General Government 1,123,004 - - --- 1,123,000 T46ta( S 12,297,847 1,119,895. $ 13,417;7422 Of the $ 1,119,895 in Financial Plan changes, $ 438,175 relates to the Electric Utility Department and the deregulation concerns. The following is a brief description of the CIP projects introduced during the 1996-97 Budget process. Public Safety The bulk of the increase in the Police Department funds the City match to a grant, and the construction and cost to �I move part of the Police Department into the basement of the Forum (Council Chamber Building). Public Utilities Additional funding for Substation Construction High Voltage, Distribution System improvements, and line extensions account for the increase in the Electric Utility Department budget. In addition, this amount reflects the purchase of an economic development model software, and a plant asset management system for the EUD, and purchase of a new one tone pickup in the Water Utility Services division. Transportation The purchase of three new transit buses account for the increase in Transportation funding. Leisure, Cultural & Social Services The increase in Leisure, Cultural & Social Services reflects the additional funding levels for park maintenance projects, and playground retrofit programs. PERFORMANCE FACTORS The identification of performance factors was introduced during 1996-97 budget process. As a first step in this process, the City Management started departmental performance reviews at Council shirtsleeve meetings. In addition, staff was asked to identify those performance related factors already collected in one form or another. A listing of these factors can be found in Section H - Financial and Statistical Tables. During the 1996-97 fiscal year, staff will focus more attention on possible combinations of these factors to determine meaningful measures of performance. DOCUMENT ORGANIZATION As noted previously, this Supplement follows the same format and organization as the 1995-97 Financial Plan: Section A - Introduction Includes the Budget Message, Award for Distinguished Budget Presentation, Directory of Officials and Advisory Bodies, and Organization Chart. Section B - Policies and Objectives Highlights any changes to the 1995-97 Financial Plan policies and objectives. Section C - Budget Graphics and Summaries Provides simple graphs which highlight key financial relationships and summarize the overall budget document. Section D - Operating Programs Presents the operating budget at the function, operation, and program levels. A-6 Section E - Capital Improvement Plan Summarizes Capital Improvement Plan (CIP) expenditures by functions and funding source. Section F - Debt Service Requirements Summarizes the City's existing debt service obligations. Section G - Changes in Fund Balance Provides combining and individual statements of revenues, expenditures, and changes in fund balance for each of the City's funds. Section H - Financial and Statistical Tables Provides summaries of the appropriations spending limit, revenues by major category and source (all funds combined); total 1996-97 expenditures by activity; operating program expenditures by activity; capital outlay expenditures by funding source; authorized regular positions by department; operating program and CII' project changes for 1996-97 since the adoption of the 1995-97 Financial Plan; and a listing of performance factors. Section I - Budget Reference Materials Describes the major policy documents that guide the preparation and execution of the Financial Plan and provides a Budget Glossary of terms that may be unique to local government finance in general or the City's Financial Plan. As noted above, this Supplement focuses on any material changes from the original 1995-97 Financial Plan, providing references as appropriate. By using the same format as its parent document, this Supplement can be readily cross-referenced in identifying any significant changes in policies, programs, or financial trends. AWARDS FOR DISTINGUISHED BUDGET PRESENTATION The Government Finance Officers Association of the United States and Canada (GFOA) presented an award for Distinguished Budget Presentation to the City for its budget for the fiscal year beginning July 1, 1995. In addition, The California Society of Municipal Finance Officers Association (CSMFO) presented an award for Excellence in Operational Budgeting to the City for its 1995-96 budget. This is the second year the City has received this award. hi order to receive these awards, a governmental agency must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communication medium. The awards are valid for a period of one year only. We believe the 1995-97 Financial Plan Supplement and Approved 1996-97 Budget continues to conform to program requirements, and we are submitting it to both GFOA and CSMFO to determine its eligibility for additional awards. CONCLUSION This financial budget supplement to the 1995-97 Financial Plan and Budget is based on the recommendations of City departments and input by the -City Council. -Throughout the budget -process, a conscientious effort was made to A-7 evaluate all budget requests and set priorities covering those proposals which could be undertaken within available funding. The permanent goal of promoting and providing for the common good of the City and its' residents was always kept in mind. I would like to acknowledge the assistance of the Department Heads and their staff, and the budget review team: Kirk Evans, Assistant to the City Manager, Vicky McAthie, Finance Director, Maxine Cadwallader, Revenue Manager and Ruby Paiste, Accounting Manager. Their dedication and hard work ensures the budget process progresses smoothly and produces a document of which the City can be proud. Respectfully submitted, H. Dixon Flynn�f City Manager F. -W The Government Finance Officers Association of the United States and Canada presents this CERTIFICATE OF RECOGNITION FOR BUDGET PREPARATION to: Mr. Dixon Flynn City Manager City of Lodi, California The Certificate of Recognition for Budget Preparation is presented by the Government Finance Officers Association to those individuals who have been instrumental in their government unit achieving a Distinguished Budget Presentation Award. The Distinguished Budget Presentation Award, which is the highest award in governmental budgeting, is presented to those government units whose budgets are judged to adhere to program standards. - Executive Director December 18, 1995 Date California Society of 34untapal Y -Mance 0jicers Certificate of Award Excellence in Operational 'Budgeting 1994-95 Presented to Citi of .Dodi Tris certificate recognizes the achievement of excellence in Operational Tudgeting and reflects a highly professional budaet document and the underlying budgeting process 11irough which the budget is implemented. i:�Qui►.rl?ulydinq &[ %RWMM a%itaee N"W a, A CrQ�ar, �d my & �inandal i%ilsnayrmsnt i"ebruary 27, 199S Tats Dedicated to 6xcellenee in Nunicipal Yinancial 04nagement COMMUNITY LIBRARY BOARD Five Members LIBRARY CITY ATTORNEY COMMUNITY DEVELOPMENT ELECTRIC UTILITY CITY OF LODI CITIZENS CITY COUNCIL Mayor Four Couneilmembers �•.nv ::: v 4n}kk �ti Gy :'k}n'... •.kkkk'tvkvk v:::. iM1:kyv� i � kkzw ;'��''.;i<h',• ::�kk�;,, k}ai•',kkkcck<k`>.�•�:�� ,tikzv` FINANCE BOARDS AND COMMISSIONS zw: 0 •<.�##�:`k<kk•;w`F>;3k,�kk;2�Y.•.>'•�•kkY•:'•;�:kkt;>��>}•,^• ARTS COMMISSION (11 Members) PERSONNEL BOARD OF REVIEW (3 Members) PLANNING COMMISSION (7 Members) SITE PLANIARCH REVIEW (5 Members) SR CITIZENS COMMISSION (7 Members) <? PARKS AND RECREATION COMMISSION (5 Members) YOUTH COMMISSION (13 Members) CIT/ MANAGER CITY CLERK ?tk, ;k4 FIRE ?y PERSONNEL tz PUBLIC WORKS },v,.•�ti by ••k:. }:i {.?• y}:;:titiEr?;:t;:iiiii+::k�'•ikti t};Ik }:}}:•::•i::v'i:'• . i•2'+{} }: iif •}}.v4�}:}::Y.i}ukj}:}ii.. r......:. r.'fi}..}:v }}:•ik.:}•}h...............:................. :f{ PARKS and RECREATION ;x POLICE g-4 k • }<} a• : t••k Skkr }»t,;•;�Et:° <:}:#'}•;'^.,k;,k •4 },{::;;::$:.;:.ft:< +�s:'%r#r5.#;`d .o:. �.�•..a«}:�<3�:^r.•:r}. �r'3's:i3>if�•:}sitar:: y%`•''�:'Si.:.:x�.v};:.:�:ck, 1995-97 FINANCIAL PLAN SUPPLEMENT & APPROVED 1996-97 BUDGET DIRECTORY OF OFFICIALS AND ADVISORY BODIES CITY COUNCIL David Warner, Mayor Phillip A Pennino, Mayor Pro Tempore Ray G. Davenport, Councilmember Stephen J. Mann, Councilmember Jack Sieglock, Councilmember ADVISORY BODIES Planning Commission Architectural Review Committee Library Board Recreation Commission Arts Commission Senior Citizens Commission Youth Commission Personnel Board Solid Waste Management Task Force DBCP Committee East Side Improvement Committee Gang Alternative Committee MANAGEMENT TEAM H. Dixon Flynn, City Manager Randy Hays, City Attorney Jennifer M. Perrin, City Clerk Kathleen Andrade, Librarian Konradt Bardam, Community Development Director Kirk J. Evans, Administrative Assistant to City Manager Tony Goehring, Economic Development Coordinator Charlene J. Lange, Community Center Director Larry Hansen, Police Chief Vicky McAthie, Finance Director Joanne Narloch, Personnel Director Frank Ortiz, Acting Fire Chief Richard Prima, City Engineer Jack L. Ronsko, Public Works Director Ronald W. Williamson, Parks and Recreation Director Alan Vallow, Electric Utility Director A-12 1995-97 FINANCIAL PLAN SUPPLEMENT & APPROVED 1996-97 BUDGET OVERVIEW - BUDGET POLICIES AND GOALS OVERVIEW The overall goal of the City's Financial Plan and Budget is to establish and maintain effective management of the City's financial resources. Formal statements of budget policy and major goals provide the foundation for effective planning. Accordingly, this section describes the basic budget policies used in guiding the preparation and management of the City's overall budget. This section of the original 1995-97 Financial Plan Document is composed of the following major units: * Budget Management and Control Policies * Major City Goals No major changes have been made to the policies and goals identified in the original 1995-97 Financial Plan. However, limited changes have been made to clarify the budget carryover for operating programs. CARRYOVER POLICY The Two Year Financial Plan and Budget used by the City provided the City Council and staff with the opportunity to commit operating funds to services over a two-year time frame rather than the traditional one year period. Under a one-year budget, appropriations lapse at the end of the fiscal year, and favorable budget balances are no longer available for operating expenditures except when encumbered under contractual agreements. The two year financial plan and budget allows for the unexpended operating budget balances to be carried forward to the second year of the Financial Plan. The use of carryover funds from the first year into the second year of the Financial Plan recognizes that the delivery of new or enhanced services often require more time to staff, equip, organize and implement than may be possible in a one year time period. Carryover funding for operating programs into the second year provides staff with the opportunity and flexibility to improve service and maintain current operations without significant dislocation or disruptions in service delivery systems. Under this concept, the following carryover policy will be followed: A. All operating budget appropriations lapse at the end of the second year of the two-year financial plan and budget except for funds encumbered under contractual agreement (which includes commitments made through purchase order) for goods and services which are essential to the operation of the City in the year for which they are encumbered. B. Operating budgets may be encumbered to ensure adequate funding for goods and services required to conduct City operations in the year in which they are encumbered. Encumbrances must be evidenced by a binding contractual agreement (including purchase orders) between the City and the party required to deliver the goods and services. Under special conditions, requests for carryover may be made by ----- - _-_- memorandum detailing the need for carryover of funds, and such a request may be considered as an — encumbrance at the discretion of the Finance Director. For carryover into the subsequent year, all such contracts, purchase orders, or special request must be submitted by June 15 of each fiscal year. B-1 1995-97 FINANCIAL PLAN SUPPLEMENT & APPROVED 1996-97 BUDGET OVERVIEW - BUDGET POLICIES AND GOALS C. The City Manager is authorized to carry forward the unexpended and unencumbered operating budget balances from the first year to the second year of the City's Financial Plan and Budget and to program these balances for reappropriation under the following conditions: 1. The budget balances were unexpended for reasons beyond the control of the operating department. 2. Reappropriation of budget balances is required to ensure full funding of programs and services approved by the City Council. 3. The expenditure of these funds will promote innovation, efficiency, and effectiveness in the delivery of City services and programs. D. The total of all favorable variances regardless of type (personnel, utilities, supplies, services, or minor capital) are available for carryover with the approval of the City Manager, and will be aggregated at the fund level by department. Under this approach, program overages within the department may be offset by program underages. However, in no case may departmental overages in one fund be offset by departmental savings in another. E. The budget carryover will be accounted for in a non -departmental control account established by the Finance Department. F. The Finance Department will provide Department Heads with a formal balance of operating funds available for carryover by the end of the second quarter of the second fiscal year. Departments will be able to determine a tentative balance of their carryover funds prior to that date by reviewing the June 30 Financial Reports. However, these are unaudited numbers which are subject to change and, as such, the carryover balances are not official until published by the Finance Department. G. Department Heads may request through a Special Allocation Request that the unexpended budget balances of their first year operating budget be reappropriated into the second year of the two-year financial plan. All requests must justify the need for the funds in the second year and explain why the funds were not expended or encumbered in the year they were budgeted. H. When carryover requests are approved by the City Manager, the Finance Department will transfer the funding to the designated line item(s) of the Department Budget as provided on the Special Allocation Request form. MW BUDGET GRAPHICS AND SUMMARIES AUTHORIZED REGULAR POSITIONS BY MISSION 1996-97 AUTHORIZED REGULAR POSITIONS 407 m ws IRE,,ACTUAL BUD 1rT REq --TED ROPa,SE Public Safety 151.0 151.0 155.0 159.0 Public Utilities 75.0 73.0 73.0 77.0 Transportation 27.0 24.0 25.0 27.0 Leisure, Cultural and Social Services .49.0 45.0 49.0 51.0 Community Development 25.5 25.0 25.0 27.0 General Government 64.0 61.0 65.0 66.0 TQTAL z 391 9 4 Q "40 37 392 7 Q � t i TRANSPORTATION C-1 PUBLIC UTILITIES BUDGET GRAPHICS AND SUMMARIES FUNDING SOURCES - ALL FUNDS COMBINED 1995-96 FUNDING SOURCES - $82,513,971 Revenues Tax Revenues Licenses and Permits Fines and Forfeitures Investment/Property Revenues Revenue from Others Service Charges Other Revenues Other Sources (Uses) OTHER Pc"c""'ce SERVICE CHARGES $16,245,478 $16,668,278 $17,630,100 $17,754,500 410,954 464,761 369,300 369,300 100,550 84,736 94,400 94,900 1,505,218. 1,965,278 1,991,200 21015,200 5,337,358 6,581,118 6,757,440 6,254,240 44,811,263 46,859,002 47,183,455 47,314,565 484,843 706,093 332,479 .154;850 (2,739,105) (2;39.9,703) 6,819,739 81556;416 OTHER SOURCES (USES) C-2 EVENUES INVESTMENT/ PROPERTY REVENUE FROM OTHERS BUDGET GRAPHICS AND SUMMARIES TOTAL EXPENDITURES - ALL FUNDS COMBINED 1995-96 EXPENDITURES BUDGET - $ 82,513,971 Expenditures Public Safety $9,646,101 $10,308,188 $10,173,730 $10,267,415 Public Utilities 10,572,366 12,423,422 12,787,160 12,958,725 Transportation 2,626,932 2,752,672 3,020,635 3,014,810 Leisure, Cultural & Social Services 3,732,720 3,892,874 4,199,310 4,355,925 Community & Economic Development 1,582,958 1,741,453 2,097,175 2,131,365 General Government 6,054,137 8,669,279 8,508,121 8,578,459 Bulk Power Purchase 26,559,666 23,533,461 24,749,300 25;574,600 Capital Projects 4,205,645 6,490,717 14,264,285 13,417,742 Debt Service 1,176,035 1,117,499 1,378,397 2,214,930 PUBLIC UTILITIES 31% CAPITAL PROJECTS C-3 BUDGET GRAPHICS AND SUMMARIES TOTAL OPERATING, CAPITAL AND DEBT SERVICE EXPENDITURES erating Programs pital Projects bt Service Ik Power Bulk Power Debt 1995-97 BUDGET $82,513,971 34,215,213 39,787,887 40,786,131 41,306,699 4,205,645 6,490,717 14,264,285 13,417,742 1,176,035 1,117,499 1,378,397 2,214,930 26,559,666. 23,533,461 24,749,300 25,574,600 16% C-4 Operating Programs 50 1995-97 FINANCIAL PLAN SUPPLEMENT & APPROVED 1996-97 BUDGET OPERATING ACTIVIII[E.S OVERVIEW This section lists and describes those Activities authorized to deliver services and are organized by mission. This format allows the City to present the budget based on: * Policies and goals which define the nature and level of services required without emphasizing Department organization and turf concerns. * Suitable activities for delivering services. * Objectives for improving the delivery of services. * Identification and appropriation of resources required to conduct activities and accomplish objectives. The presentation of the City's operating expenditures is organized along "mission lines" using a pyramid approach summarized as follows: Mission - The highest level of summarization used in the City's financial plan. The mission represents a fundamental City-wide function under which are grouped the related activities crossing organizational (department) boundaries and aimed at major missions. The six missions in the financial plan are: * Public Safety * Leisure, Cultural and Social Services * Public Utilities * Community and Economic Development * Transportation * General Government Program - A grouping of related activities within a functional area such as police protection within Public Safety or electric service within Public Utilities. Activities - The basic unit of service delivery provided to accomplish missions, goals, and objectives. Task - Significant sub -activities conducted to deliver services. The following is an example of the relationships between Missions, Programs, Activities, and Tasks: Mission: Public Utilities Program: Electric Service Activity: Electric Utility Administration Task: Supervision of Department staff D-1 1996-98 FINANCIAL PLAN AND BUDGET OPERATING BUDGET BY NIISSION Public Safety Police Protection Fire Safety Other Safety Services Total Public Safety Public Utilities Water Utility Services Wasterwater Utility Services Electric Utility Services Total Public Utilities Transportation Streets and Flood Control Transit Total Transportation Leisure, Cultural & Social Services Parks and Recreation Recreation Division Parks Division Cultural Services Social Services Total Leisure, Cultural & Social Services Community & Economic Development 3.99-94. ,.: 1194 °.95 199.96 X996-97 `;>; 6,332,657 6,813,674 6,657,245 6,821,575 3,298,426 3,477,124 3,501,560 3,430,915 15,018 17,390 14,925 14,925 9,646,101 10,308,188 10,173,730 10,267,415 2,209,995 1,980,174 2,240,190 2,164,675 2,196,243 2,360,428 2,567,025 2,578,745 6,166,127 8,082,820 7,979,945 8,215,305 10,572,366 12,423,422 12,787,160 12,958,725 2,170,905 2,101,618 2,355,440 2,294,115 456,027 651,053 665,195 720,695 2,626,932 2,752,672 3,020,635 3,014,810 614,436 567,403 628,690 628,090 817,104 830,866 926,700 994,500 837,781 900,922 822,955 832,090 1,372,370 1,475,943 1,698,565 1,778,795 91,029 117,740 122,400 122,450 3,732,720 3,892,874 4,199,310 4,355,925 Planning 305,679 326,226 338,540 333,550 Construction Development 1,211,259 1,183,765 1,353,845 1,393,025 Economic Development 66,020 231,462 404,790 404,790 Total Community & Economic Development 1,582,958 1,741,453 2,097,175 2,131,365 General Government Legislation and Policy 70,277 71,436 72,680 72,680 General Administration 498,051 502,997 522,670 577,870 Legal Services 172,083 225,903 244,705 244,705 City Clerk Services 155,330 136,008 143,030 156,330 Administrative Services 1,914,930 2,008,207 2,101,361 2,082,849 Organizational Support Services 1,754,193 1,656,983 1,726,245 1,747,895 Non -Departmental Services 1,489,274 4,067,746 3,697,430 3,696,130 Total General Government 6,054,137 8,669,279 8,508,121 8,578,459 TOTAL OPERATING BUDGET 34,ZISZl3 39,787;1?,86,i31 D�- 'a 1996-98 FINANCIAL PLAN AND BUDGET OPERATING BUDGET BY ACTIVITY Public Safety Police Protection Police Administration Police Operations Police Investigations Animal Shelter Fire Safety Fire Administration Fire Prevention Training Special Services Other Safety Services Graffiti Abatement Total Public Safety Public Utilities Water Utility Services Water Wasterwater Utility Services Wastewater Electric Utility Services Electrical Total Public Utilities Transportation Streets and Flood Control Street Maintenance Street Trees Street Cleaning Parking Lot Maintenance Storm Drains Transit Transit Total Transportation 3993 94,.: 1994:95 1995=96 1996-97 Adopted Actual : Actual Buiiget Requested 866,481 988,074 818,400 819,810 3,762229 4,193,583 4,373,935 4,531,085 1,616,499 1,540,979 1,377,880 1,383,800 87,449 91,038 87,030 86,880 3,101,731 3,147,139 3,040,560 2,959,415 195,773 141,511 213245 225,045 922 28,696 95,550 95,550 0 159,778 152,205 150,905 15,018 17,390 14,925 14,925 9,646,101 10,308,188 10,173,730 10267,415 2,209,995 1,980,174 2140,190 2,196243 2,360,428 2,567,025 2,164,675 2,578,745 6,1.66,127 8,082,820 7,979,945 8,215,305 10,572,366 12,423,422 12,787,160 12,958,725 1,666,499 1,727,475 1,856,850 1,795,045 153,576 34,155 120,000 120,000 190,001 151,284 159,740 159,390 8,552 5,474 7,155 7,155 152,276 183,231 211,695 212,525 456,027 651,053 665,195 720,695 2,626,932 2,752,672 3,020,635 3,014,810 Leisure, Cultural & Social Services Parks and Recreation Parks and Recreation Commission 0 2,882 14,900 17,100 Parks and Recreation Administration 614,436 5647521 6137790 610,990 Recreation Division Playgrounds 71,306 73,037 112,750 151,800 Youth/Teen Sports 90,353 93,054 121,360 121,360 Indoor/Outdoor Activities 28,800 29,783 38,450 79.450 Aquatics 128,766 146,711 149,445 143,445 Adult Sports 79,982 75,757 76,305 76,305 Specialty Classes 23,007 15,348 26,150 26,150 - ------------------,Concessions - -- ------ --- - - ------ 20,621 20,968 - 20-000--------- ----- 20,000 Sports Facilities 374,269 376,209 382,240 375,990 Parks Division Lodi Lake Park 134,078 160,825 140,585 140,585 b-3 1996-98 FINANCIAL PLAN AND BUDGET OPERATING BUDGET BY ACTIVITY Park Maintenance Park Rangers Equipment Maintenance Cultural Services Library Board Library Community Center Commissions Community Center Cultural Activities Social Services Camp Hutchins Total Leisure, Cultural & Social Services Community & Economic Development Planning Community Development Commissions Current and Advanced Planning Construction Development Building and Safety Engineering Economic Development Economic Development Total Community & Economic Development General Government Legislation and Policy City Council General Administration City Manager Public Works Administration Legal Services City Attorney City Clerk Services Records Administration Election Administration Administrative Services Personnel Services Risk and Solid Waste Management Information Systems Finance Administration Accounting Services Revenue Services Data Processing Purchasing Organizational Support Services Field Services Building Maintenance Equipment Maintenance & Motor Pool Non -Departmental Services General Support I993 94 1994.95 1995 96 19.96-97 Adopted `A.ctdai; Actual Baidget R�}uested. 459,902 491,305 467,095 467,095 91,220 99,154 104,960 115,495 152,581 149,638 110,315 108,915 0 660 5,080 3,795 877,707 955,462 1,077,805 1,108,170 130,869 7,558. 9,710 9,710 363,793 476,819 565,620 607,910 0 35,445 40,350 49,210 91,029 117,740 122,400 122,450 3,732,720 3,892,874 4,199,310 4,355,925 0 3,147 7,745 7,745 305,679 323,079 330,795 325,805 420,208 443,590 515,555 524,710 791,051 740,175 838,290 868,315 66,020 231,462 404,790 404,790 1,582,958 1,741,453 2,097,175 2,131,365 70,277 71,436 72,680 72,680 258,792 264,305 265,800 325,700 239,259 238,691 256,870 252,170 172,083 225,903 244,705 244,705 146,423 123,278 140,410 140,410 8,907 12,731 2,620 15,920 213,114 233,457 269,436 252,629 165,383 67,652 47,995 47,995 0 64,399 65,255 65,255 212,217 230,977 287,030 292,030 310,367 327,139 339,950 339,950 470,126 519,823 549,515 549,515 305,715 306,789 296,955 290,250 238,008 257,971 245,225 245,225 363,291 352,933 312,975 312,375 628,042 528,708 526,890 533,840 762,859 775,342 886,380 901,680 467,155 242,689 286,695 285,395 b -q 1996-98 FINANCIAL PLAN AND BUDGET OPERATING BUDGET BY ACTIVITY General Liability 176,156 554,027 410,225 410,225 Other Insurances 0 20,566 20,475 20,475 Benefits Administration 244,537 2,351,534 2,130,010 2,130,010 Workers Compensation 601,427 898,930 850,025 850,025 Total General Government 6,054,137 8,669,279 8,508,121 8,578;459 TOTAL OPERATING BUDGET215,21 39,f8?;887 48x786;131 4i3:9,599<; 6-5 1995-97 FINANCIAL PLAN SUPPLENDENT & APPROVED 1996-97 BUDGET CAPITAL KUPROVENnENT BUDGET OVERVIEW All construction projects and capital purchases which cost more than $10,000 are included in the Capital Improvement Budget. Purchases of vehicles and equipment on an equipment replacement schedule are purchased by the Equipment Replacement Fund. Minor capital purchases of less than $10,000 are included with the Activity Budgets. Through the Capital Improvement Budget and Capital Improvement Plan, the City systematically plans, schedules and finances capital projects to ensure conformance with City policies and funding sources. The Capital Improvement Budget is a four year plan organized by mission. Public Safety Leisure, Cultural, and Social Services Public Utilities Community and Economic Development Transportation General Government The CEP section of the original 1995-97 Financial Plan provides a comprehensive summary of the phasing, cost, finding source, and description of each CEP project. The CIP section also discusses the organization of the City's CEP and the City's capital appropriation policy. The following schedules have been included in this document as supplements to the 1995-97 Financial Plan CIP: • Summary of Capital Improvement Budget expenditures by function, including approved adjustments from the 1995-97 Financial Plan. Summary of Capital Improvement Budget expenditures by funding source, including adjustments from the 1995-97 Financial Plan. A summary of individual CIP project changes is provided in Section H (Financial and Statistical Tables) of the Supplement. E-1 1995-97 FINANCIAL PLAN AND BUDGET SUMMARY OF CAPITAL BUDGET EXPENDITURES BY MISSION Pumc aatety Police Protection 233,460 562,505 Fire Safety 240,000 293,000 Total Public Safety 473,460 855,505 Public Utilities Electric Utility Service 978,705 1,420,850 Water/Wastewater Utility Services 1,445,562 995,269 Total Public Utilities 2,424,267 2,416,119 Transportation Streets and Flood Control 2,851,234 2,054,134 Transit 189,000 Total Transportation 2,851,234 2,243,134 Leisure, Cultural & Social Services Parks and Recreation 400,450 633,500 Community Center 670,000 6,200,000 Library 121,950 135,000 Boy's and Girl's Club 250,000 Total Leisure, Cultural & Social Services 1,442,400 6,968,500 Community & Economic Development Planning 50,000 Construction Development 37,800 Economic Development 5,600,000 Total Community & Economic Development 5,687,800 General Government General Administration 1,320,000 200,000 Administrative Services 300,000 900,000 Organizational Support Services 22,060 23,000 Total General Government 1,642,060 1,123,000 TOTAL OPERATING BUDGET I4521,221s I3,69b;58 1995-97 FINANCIAL PLAN AND BUDGET SUMMARY OF CAPITAL EXPENDITURES BY FUNDING SOURCE Police Protection Police Operations Dispatch recorder Message Repeater Motorcycle City match to grant Police Investigations Construction & move into Forum Patrol Sedans Undercover vehicles Radios Street crime unit equip Fire Safety Fire Administration Fire engine Emergency Response Vehicle Support vehicle Emergency sedans Special Services Hazmat equipment Technical Rescue Equipment Total Public Safety Public Utilities Electric Utility Service Capital Maintenance Projects Water/Wastewater Utility Services Water/Wastewater Water/Wastewater Capital Maintenance Sedan Pickup Backhoe Total Public Utilities Transportation Streets and Flood Control Street Maintenance Street Maintenance Contracts Alley/Residential Street Improvements Handicap Ramp Installations - - -Eastside Alley Lights - - - - Vibratory Roller Pickup 30,700 12 13,300 12 1 8,400 1 8,400 12 157,845 121 168,000 60 3 81,660 6 151,860 12 1 23,000 12 21,400 21,400 12 55,000 55,000 12 1 225,000 12 B 1 40,000 12 1 150,000 12 B 3 78,000 12 25,000 12 15,000 12 _ 6 473,460 12 855,505 978,705 1,339,742 1 16,200 1 23,570 1 1 66,050 3 2,424,267 1 1 2,534,034 50,000 50000 60,000 35,600 1,420,850 16 961,894 17 & 18 17 33,375 17 & 18 17 & 18 2,416,119 2,026,334 SF 45 45 AG 12 1 27,800 12 1995-97 FINANCIAL PLAN AND BUDGET SUMMARY OF CAPITAL EXPENDITURES BY FUNDING SOURCE Street Cleaning Street Sweeper Transit Transit buses Total Transportation Leisure, Cultural & Social Services Parks and Recreation Parks and Recreation Administration Van Automated Registration System Park Maintenance Park Projects Leaf Sweeper Park Maintenance Projects/Equipment In -Door Sports Facility Legion Park Retrofit School Playground retrofit Cultural Services Community Center Performing Arts Center Library Library Equipment On -Line Access Catalog Social Services Boy's and Girl's Club Total Leisure, Cultural & Social Services Community & Economic Development Planning Housing Rehabilitation Construction Development Building and Safety Sedan Engineering Pickup Economic Development Economic Development Downtown Beartification/Cherokee Lane Redevelopment Agency Formulation Total Community & Economic Development 1 121,600 12 _ 3 189,000 125 2 2,851,234 4 2,243,134 1 21,000 12 50,150 121 211,300 45 1 18,000 12 75,000 150,000 121 25,000 400,000 121 B 33,500 121 50,000 121 670,000 6,200,000 121 B 26,000 21 95,950 135,000 21 _ 250,000 45 2 1,442,400 0 6,968,500 50,000 45 1 17,900 12 1 19,900 12 5,500,000 121 B _ 100,000 121 2 5,687,800 0 0 F-4/ 1995-97 FINANCIAL PLAN AND BUDGET SUNUMIARY OF CAPITAL BY FUNDING SOURCE General Administration City Manager Information System Master Plan Contract Services Study Purchase City Hall Annex Public Works Administration City Hall Remodel Parking Structure Administrative Services Finance Administration Debt Service Organizational Support Services Field Services Sedan Equipment Maintenance & Motor Pool Forklift Total General Government TOTAL OPERATING BUDGET FUNDING: General Fund (10) Equipment Replacement Fund (12) Bond Proceeds (12B) Electric Fund (16) Water/Wastewater Fund (17&18) Library (21) Police Mitigation Impact Fee Fund (60) Community Development Block Grant (45) Street Funds Transit Fund (125) General Fund Capital (12 1) Bond Proceeds (121 B) 150,000 150,000 121 20,000 121 550,000 10 600,000 121 B 50,000 121 300,000 900,000 121 1 23,000 1 22,060 1 1,642,060 1 1,123,000 T;16 I4SZ1,221. W 1,420,850 550,000 12 504,520 13 430,460 1 225,000 1 150,000 978,705 1,420,850 3 1,445,562 995,269 121,950 135,000 168,000 671,300 2,534,034 2,026,334 3 189,000 525,150 1,341,345 6,965,000 6,750,000 12 12 1995-97 FINANCIAL PLAN SUPPLEMENT & APPROVED 1996-97 BUDGET DEBT SERVICE REQUIREMENTS The section is used to summarize the resources that will be used to service general long-term debt that is recorded in the General Long Term Debt Group and Enterprise Funds of the City as of the beginning of the 1995-97 Financial Plan (July 1, 1995). These obligations represent the City's annual installment payments of principal and interest for capital projects funded by debt financing. The following is a description of each existing obligation: 1965 Municipal Improvement Bonds Series A and B Purpose: Construction of Sewer and drainage facilities and a public safety building Maturity Date: 1995 Interest Rate: 3.5 % to 5.25 % Original Principal Amount: $6,240,000 July 1, 1994 Principal Outstanding: $570,000 Funding Source: General Fund/Sewer Fund 1984 Special Assessment District Bonds Purpose: Downtown Beautification Project Maturity Date: 1999 Interest Rate: 6.5 % to 9.9 % Original Principal Amount: $388,720 July 1, 1994 Principal Outstanding: $185,790 Funding Source: United Downtown Improvement District Assessment 1991 Certificates of Participation Purpose: Wastewater Treatment Plant Facility Expansion (White Slough) Maturity Date: 2026 Interest Rate: 4.5% to 6.60% Original Principal Amount: $11,170,000 July 1, 1994 Principal Outstanding: $10,269,548 Funding Source: Sewer Fund 1992 Water Bond Construction Loan Purpose: Finance construction of treatment facilities and wells to meet safe drinking water standards Maturity Date: 2014 Interest Rate: 3.4% Original Principal Amount: $4,758,000 July 19 1994 Principle Outstanding: $4,758,000 -- Funding Source: Water Fund F-1 1995-97 FINANCIAL PLAN AND BUDGET DEBT SERVICE REQUIREMENTS The indentures listed below are liabilities of the City of Lodi under joint agreement with the 14 other Northern California Power Agency (NCPA) member cities and districts. Under these agreements the City of Lodi is obligated to pay its' share through a "take or pay" arrangement based on the City's contribution to the construction and development of each project. As such, payments are made through the purchase of bulk power. Geothermal Project - Revenue Bonds 1985 Refunding Series A Purpose: Refinancing of two electric generating stations at the geothermal resource area in Sonoma County, California. Maturity Date: 1995 Interest Rate: 5.25% to 9.0% Original Principal Amount NCPA: $475,940,000 Current Principal Amount City: $1,133,648 (10.28% of total) Funding Source: Electric Fund Geothermal Project - Revenue Bonds 1987 Refunding Series A Purpose: Refinancing 1983 and 1987 Bonds Maturity Date: 2009 Interest Rate: 5% to 7% Original Principal Amount NCPA: $606,555,000 Current Principal Amount City: $41,988,994 (10.28% of total) Funding Source: Electric Fund Geothermal Project: Revenue Bonds 1993 Series A and B Purpose: Refinancing 1983, 1985, and 1987 Bonds MaturityDate: 2010 Interest Rate: 3.0% to 5.85% Original Principal Amount NCPA: $254,530,000 Current Principal Amount City: $26,067,672 (10.28% of total) Funding Source: Electric Fund F-2 1995-97 FINANCIAL PLAN AND BUDGET DEBT SERVICE REQUIREMENTS Transmission Project: Revenue Bonds 1989 Refunding Series A Purpose: Refinancing 1985 Revenue Bonds Maturity Date: 2011 Interest Rate: 5.75% to 6.25% Original Principal Amount NCPA: $15,744,336 Current Principal Amount City: $2,829,837 (18.4861% of total) Funding Source: Electric Fund Combustion Turbine Project Number One: Revenue Bonds 1989 Refunding Series A Purpose: Refinance 1985 Series A Bonds Maturity Date: 2011 Interest Rate: 5.75% to 6.25% Original Principal Amount NCPA: $68,958,247 Current Principal Amount City: $21,677,504 (34.78% of total) Funding Source: Electric Fund Hydroelectric Project Number One: Revenue Bonds 1986 Refunding Series A Purpose: Refinancing 1985 Series A Bonds Maturity Date: 1996 Interest Rate: 6.70% to 7.80% Original Principal Amount NCPA: $265,090,000 — Current Principal Amount City: $240,065 (10.37% of total) Funding Source: Electric Fund Hydroelectric Project Number One: Revenue Bonds 1991 Refunding Series E, F, G Purpose: Refinancing 1985 and 1986 Refunding Series A Bonds Maturity Date: 2024 Interest Rate: 7.15% Original Principal Amount NCPA: $315,045,000 Current Principal Amount City: $32,290,625 (10.37% of total) Funding Source: Electric Fund F-3 1995-97 FINANCIAL PLAN AND BUDGET DEBT SERVICE REQUIREMENTS Hydroelectric Project Number One: Revenue Bonds 1992 Refunding Series A Purpose: Refinancing 1986 Series A Bonds Maturity Date: 2023 Interest Rate: 3.0% to 6.0% Original Principal Amount NCPA: $195,610,000 Current Principal Amount City: $20,167,576 (10.37% of total) Funding Source: Electric Fund Hydroelectric Project Number One: Revenue Bonds 1993 Refunding Series A Purpose: Refinancing 1985 and 1986 Series A Bonds Maturity Date: 2024 Interest Rate: 2.85% to 5.40% Original Principal Amount NCPA: $63,600,000 Current Principal Amount City: $6,548,655 (10.37% of total) Funding Source: Electric Fund Multiple Capital Facilities: Revenue Bonds 1992 Series A Purpose: Finance construction of a Combustion Turbine in Lodi and a Combustion Turbine in Ceres and for system improvements in Lodi for the City of Lodi Maturity Date: 2026 Interest Rate: 4.75% to 6.5% Original Principal Amount NCPA: $152,320,000 Current Principal Amount City: $41,309,184 (27.12% of total) Funding Source: Electric Fund F-4 1995-97 FINANCIAL PLAN AND BUDGET DEBT SERVICE REQUIREMENTS The indentures listed below are liabilities of the City of Lodi under joint agreement with 13 other Transmission Agency of Northern California (TANC) member cities and districts. Under these agreements the City of Lodi is obligated to pay its' share through a "take or pay" arrangement based on the City's contribution to the construction and development of the project. As such, payments are made through the purchase of bulk power California Oregon Transmission Project: Revenue Bonds 1990 Series A Purpose: Finance construction of a transmission path between electric systems in the Pacific Northwest and those in California Maturity Date: 2013 Interest Rate: 6.4% to 7.0% Original Principal Amount TANC: $283,634,036 Current Principal Amount City: $1,368,720 (1.89% of total) Funding Source: Electric Fund California - Oregon Transmission Project: Revenue Bonds 1992 Series A Purpose: Finance or refinance a portion of the cost of acquisition or construction of the California _ Oregon Transmission Project Maturity Date: 2024 Interest Rate: 4.25% to 6.4% Original Principal Amount TANC: $117,730,000 Current Principal Amount City: $2,198,070 (1.89% of total) Funding Source: Electric Fund California - Oregon Transmission Project: Revenue Bonds 1993 Series A Purpose: Finance or refinance a portion of the cost of acquisition or construction of the California _ Oregon Transmission Project Maturity Date: 2024 Interest Rate: 3.25% to 5.30% Original Principal Amount TANC: $240,480,000 Current Principal Amount City: $4,545,072 (1.89% of total) Funding Source: Electric Fund F-5 1995-97 FINANCIAL PLAN AND SUMMARY ANNUAL DEBT SERVICE PAYMENTS BY MISSION Public Utilities Electric Utility Service 14,303,348 16,670,375 Water Utility Service 25,488 26,600 26,600 516,987 Wastewater Utility Service 983,030 987,865 982,484 803,818 Total Public Utility 1,008,518 1,014,465 15,312,432 17,991,180 General Government Non -Departmental Services 229,749 171,135 173,306 52,355 Capital Facilities and Equipment 300,000 900,000 Total General Government 229,749 171,135 473,306 952,355 Total Debt Service Requirements F-6 1995-97 FINANCIAL PLAN AND SUMMARY ANNUAL DEBT SERVICE PAYMENTS BY SOURCE Debt Service Fund 1965 Municipal Bonds - Series A Principal 110,214 114,296 118,378 Interest 10,072 8,144 4,143 1965 Municipal Bonds - Series B Principal 55,000 Interest 2,888 1984 Special Assessments - LIDID Principal 30,000 30,000 35,000 40,000 Interest 21,575 18,695 15,785 12,355 1995 Capital Facilities & Equipment 300,000 900,000 Total Debt Service Electric Fund Northern California Power Association Bonds Principal 4,025,062 4,985,499 Interest 9,702,982 11,108,342 Transmission Agency of Northern California Bonds Principal 122,472 129,276 Interest 452,832 447,258 Total Electric Fund Water Fund 1992 Construction Loan Principal 346,627 Interest 25,488 26,600 26,600 170,360 Total Water and ....... ..... . ........................ .. ..... ... ............... Wastewater Fund 1965 Municipal Bonds - Series A Principal 159,786 165,704 171,622 Interest 17,554 11,806 6,007 1991 Certificates of Participation Principal 100,000 110,000 110,000 115,000 Interest 705,690 700,355 694,855 688,818 Total Wastewater Fund Total ------ Debt Service Re_quirements F-7 1995-97 FINANCIAL PLAN SUPFIJZN T & APPROVED 1996-97 BUDGET CHANGES IN FUND BALANCE This section summarizes revenues, expenditures and changes in fund balance for each of the City's operating funds. Changes in fund balance are provided for the last completed fiscal year (1993-94); for the current fiscal year (1994-95); and the two years covered by the 1995-97 Financial Plan and Budget. The following schedules are included in this section: Combining Fund Balance Statements All Funds Combined Individual Fund Balance Statements General Fund Special Revenue Funds Library Fund Street Fund Transportation Development Act Fund Block Grant Fund (CDBG) Police Special Revenue Fund Capital Project Funds Capital Project Fund Equipment Fund Debt Service Fund Enterprise Funds Water Utility Services Wastewater Utility Services Electric Utility Services Transit Fund Camp Hutchins Fund Internal Service Funds Benefits Fund Self Insurance Fund Trust Fund The description of the City's funds is further described on the following pages. G-1 1995-97 FINANCIAL PLAN SUPPLE1 MiT & APPROVED 1996-97 BUDGET DESCRIPTION OF THE CITY'S FUNDS In accordance with generally accepted accounting principles, the City's financial reporting system is organized on a fund basis consisting of three major fund types - Governmental, Proprietary and Fiduciary - and two self -balancing Account Groups; General Fixed Assets and General Long Term Liability. The City various funds have been established in order to segregate and identify those financial transactions and resources associated with providing specific activities or programs in conformance with special regulations, restrictions, or limitations. The following funds are included in the Financial Plan; additional descriptions of each fund type are provided in the Budget Glossary (Section I): Governmental Funds Most of the City's programs and functions are provided and financed through the following Governmental Funds, which are distinguished by their measurement focus on determining financial position and changes in financial position, rather than upon determining net income: * General Fund * Special Revenue Fund *. Library Street Tax Transportation Development Act Block Grant Fund (CDBG) Police Special Revenue Fund Debt Service Fund Capital Project Funds Capital Outlay Equipment Enterprise Funds Enterprise funds are distinguished from Governmental Funds by their similarity to private sector enterprises, as it is intended that the cost of providing services will be financed or recovered primarily through use charges. The following enterprise funds are used by the City: * Electric * Wastewater * Water * Transit * Child Care Internal Service Funds Internal Service funds exist to account for, measure and generally recover the cost of centralized services established to provide goods and services to other operating activities. The following Internal Service funds are used by the City: * Benefits Fund * Self -Insurance Fund G-2 1996-98 FINANCIAL PLAN AND BUDGET CHANGES IN FUND BALANCE - ALL FUND COMBINED Revenues Tax Revenues Licenses and Permits Fines and Forfeitures Investment/Property Revenues Revenue from Others Service Charges Other Revenue Total Revenue Expenditures Operating Programs Public Safety ' Public Utilities Transportation Leisure, Cultural and Social Services Community and Economic Development General Government Total Operating Programs Bulk Power Purchase Other Purchases Capital Projects Debt Service Total Expenditures Revenues/Expenditures (Over/Under) Other Sources (Uses) Operating Transfers In Operating Transfers Out Other Sources (Uses) Proceeds from Debt Financing Total Other Sources (Uses) Fund Balance Begining of the Year Fund Balance End of the Year Reserved for Debt Service Designated Reserve Unreserved Total Fund Balance 16,245,478 16,668,278 17,630,100 17,754,500 410,954 464,761 369,300 369,300 100,550 84,736 94,400 94,900 1,505,218 1,965,278 1,991,200 2,015,200 5,337,358 6,581,118 6,757,440 6,254-240 44,811,263 46,859,002 47,183,455 47,314,565 484;843 706,093 332,479 154,850 6.8,$95,664 - 73,329}266 74,38,374 73;957,555 9,646,101 10,308,188 10,173,730 10,267,415 10;572,366 12,423,422 12,787,160 12,958,725 2,626,932 2,752,672 3,020,635 37014,810 3,732,720 3,892,874 4,199,310 4,355,925 1,582,958 1,741,452 2,097,175 2,131;365 6,054,137 8,669,279 8,508,121 8,578,459 34,215,213 39,787,887 40,786,131 41,306,699 26,559,666 23,533,461 24,749,300 25,574,600 0 0 0 0 4,205,645 6;490,717 14,264,285 13,417,742 1,176,035 1,117,499 1378,397 2,214;930 6;6,156,559, , 70,929;563 $1,178,113:;_ 82Si3,971;;: 18,605,369 11,485,671 6,821,867 7;186,902 (18,605,369) (11485471) (6,821,867) (7,186,902) 456,084 227,766 160,652 937,810 0 0 8,600,000 5,499,415 456;4$4 227;766 ' 8,760,652'; 6�}37,225:�: 23,482,656 26,677,844 29,305,314 31,246,227 .254,528 263,015 264,964 266,864 17,003,780 19,447,808 21,464,705 19,477,879 91419,536 9,594,491 9,516,557 9,382,292 26,677,8M4 „ ,: '. 29,3Q5314 ': 31,246,227' 749W03 G-3 1996-98 FINANCIAL PLAN AND BUDGET CHANGES IN FUND BALANCE - GENERAL FUND Revenues Tax Revenues 14,531,704 14,411,007 14,583,500 14,940,000 Licenses and Permits 410,954 464,761 369,300 369,300 Fines and Forfeitures 100,550 84,736 94,400 94,900 Investment/Property Revenues 347,241 371,276 398,905 398,905 Revenue from Others 2,575,896 2,683,503 2,460,900 2,378 400 Service Charges 1,075,706 1,217,628 1,263,800 1,319,300 Other Revenue 64,721 97,917 30,350 30,350 Total Revenue 19,106,771 ;19,3302827 19,201,155 ` 19,531,153 Expenditures 300,000 400;000 420,000 Operating Programs 3,270,603 3,084,993 2,984;993 2,964,993 Public Safety 9,636,678 10,291,898 10,173,730 10,267,415 Public Utilities "Transportation 2,170,905 2,101,618 2,355,440 2,294,115 Leisure, Cultural and Social Services 2,763,984 2,819,013 2,994,025 3,121,510 Community and Economic Development 1,582,958 1,741,452 2,097;175 2,131,365 General Government 5,210,191 4,844,222 5,097,386 5,167,724 Total Operating Programs 21,364,715 21,798,204 22,717,756 22,982,129 Bulk Power Purchase 0 0 0 0 Other -Purchases 0 0 0 0 Capital Projects 0 0 0 0 Debt Service Total Expenditures 2,364,71 >21,798204 22,717,SG ` 22,9$2,129 Revenues/Expenditures (Over/Under) 2,2 7,9#4) 2,d67;376y (3, 1 6Q31' (3 4h0,974) Other Sources (Uses) Operating Transfers In 4,891,388 3,954,823 3,466;308 3,466,308 Operating Transfers Out (1,506,306) (1,373,057) (945,892) (945,892) Other Sources (Uses) 996,185 930,558 Proceeds from Debt Financing Total Other Sources (Uses) 3,385,082 2,581;766 3,S1j6,601 3,450,974';: Fund Balance Begining of the Year 2,143,465 3,270,603 3,384,993 3,384,993 Fund Balance End of the Year Reserved for Debt Service Designated Reserve 300,000 400;000 420,000 Unreserved 3,270,603 3,084,993 2,984;993 2,964,993 Total Fund Balance 3,270,643 3,3$4;J93 3,3$q,9g3 3;x$4,993 G-4 1996-98 FINANCIAL PLAN AND BUDGET CHANGES IN FUND BALANCE - LIBRARY FUND Revenues Tax Revenues Licenses and Permits Fines and Forfeitures Investment/Property Revenues Revenue from Others Service Charges Other Revenue Total Revenue- Expenditures evenueExpenditures Operating Programs Public Safety Public Utilities Transportation Leisure, Cultural and Social Services Community and Economic Development General Government Total Operating Programs Bulk Power Purchase Other Purchases Capital Projects Debt Service Total Expenditures Revenues/Expenditures (Over/Under) Other Sources (Uses) Operating Transfers In Operating Transfers Out Other Sources (Uses) Proceeds from Debt Financing Total Other Sources (Uses) Fund Balance Begining of the Year Fund Balance End of the Year Reserved for Debt Service Designated Reserve Unreserved Total Fund Balance 813;255 814,820 871,400 898,000 11,345 5.829 10,000 10,000 55,513 68,671 45;000 45,000 54,181 52,682 48,000 48,000 7777 934,294: 9�12,U0. 974;40o 1,poi ,0o0 877,707 956,121 1,082,885 1,111,965 1,082,885 956,121 1,111,965 877,707 0 0 0 0 0 0 0 0 0 0 121,950 135,000 877,707: 95[x,1:21if335 1,246,9Ga (.4,120) (230;430 (2 ,96$)' 259 0 0 0 (38,754) (147,396) (129,380) (129,380) (147,396) (38,4353 750,872 768,964 607,448 247,633 G-5 364,652 121;950 768,964 242,796 125,683 (127,712) 7G8,95�': 607,448 247633 (12:7,71.2);: 1996-98 FINANCIAL PLAN AND BUDGET CHANGES IN FUND BALANCE - STREET FUND Revenues Tax Revenues Licenses and Permits Fines and Forfeitures Investment/Property Revenues Revenue from Others Service Charges Other Revenue Total Revenue Expenditures Operating Programs Public Safety Public Utilities Transportation Leisure, Cultural and Social Services Community and Economic Development General Government Total Operating Programs Bulk Power Purchase Other Purchases Capital Projects Debt Service Total Expenditures Revenues/Expenditures (Over/Under) Other Sources (Uses) Operating Transfers In Operating Transfers Out Other Sources (Uses) Proceeds from Debt Financing Total Other Sources (Uses) Fund Balance Begining of the Year Fund Balance End of the Year Reserved for Debt Service Designated Reserve Unreserved Total Fund Balance 1993-94:.1994-95 1995=96 1996797::: Adopted Actual. Actual Budget Requested 448,343 468,435 517,200 517,200 147,353 237,070 193,595 193,595 1,150,237 1,291,237 1,887,900 1,380,200 739,106 463,555 518,000 518,000 3,449 65,259 0 0 „2488,488 2,525,556 -3,116,695.: 2,608,995 0 0 0 0 0 0 0 0 0 0 0 0 0 676,237 2,534,034 2,026,334 0 676,237 2,534,034 is 2,026,334.:. 2,488,488 1,849,320 582,661. 582,661; 1,859,277 2,291,240 586,098 586,098 (2,066,004) (2,980,991) (1,181,489) (1,181,489) 76,742 (1577329) (129,986) (847,080) (595,3910' (595'39 1) 1,836,791 4,195,293 5,197,532 5,184,802 4,195,293 5,197,532 5,184,802 5,172,072 ;4,195,293, 5,197,532 5,184,802 ` .5,172,072 G-6 1996-98 FINANCIAL PLAN AND BUDGET CHANGES IN FUND BALANCE - TRANSPORTATION DEVELOPMENT ACT FUND Revenues Tax Revenues Licenses and Permits Fines and Forfeitures Investment/Property Revenues Revenue from Others Service Charges Other Revenue Total Revenue Expenditures Operating Programs Public Safety Public Utilities Transportation Leisure, Cultural and Social Services Community and Economic Development General Government Total Operating Programs Bulk Power Purchase Other Purchases Capital Projects Debt Service Total Expenditures Revenues/Expenditures (Over/Under) Other Sources (Uses) Operating Transfers In Operating Transfers Out Other Sources (Uses) Proceeds from Debt Financing Total Other Sources (Uses) Fund Balance Begining of the Year Fund Balance End of the Year Reserved for Debt Service Designated Reserve Unreserved Total Fund Balance 1993-94:. 1994-19 1995-96 1996-97 Adopted Actual Actual $udget Requested;; 0 1,198 775 775 742,412 1,059,616 1,035,240 1,035,240 0 5,728 0 0 .742,412: 1,066,541 1,036,015 1,036,015 0 0 0 0 0 0 0 0 0 0 0 0 5,400 0. 0 0 5,400 ` 0 0 . <: 0 737,012. 1,066,541 1,036,415.: 1,036;015 140,886 0 0 0 (856,110) (1,142,889) (1.036,015) (1,036,015) (715,224) {1;142,889) (1,036,015) (1,036;015) 54,560 76,348 0 0 76,348 .76,348- 0 0 0 G-7 1996-98 FINANCIAL PLAN AND BUDGET CHANGES IN FUND BALANCE - CDBG FUND Revenues Tax Revenues Licenses and Permits Fines and Forfeitures Investment/Property Revenues Revenue from Others Service Charges Other Revenue Total Revenue Expenditures Operating Programs Public Safety Public Utilities Transportation Leisure, Cultural and Social Services Community and Economic Development General Government Total Operating Programs Bulk Power Purchase Other Purchases Capital Projects Debt Service Total Expenditures Revenues/Expenditures (Over/Under) Other Sources (Uses) Operating Transfers In Operating Transfers Out Other Sources (Uses) Proceeds from Debt Financing Total Other Sources (Uses) Fund Balance Begining of the Year Fund Balance End of the Year Reserved for Debt Service Designated Reserve Unreserved Total Fund Balance 1993-94: 1994-95 1995-96 1996 97 Adopted Actual:: Actual Budget Requested:.. 175,355 753,102 780,000 780,000 175,355 753,102 ' 780,000... 78{1,000..: 0 0 0 0 0 0 0 0 0 0 0 0 338,474 753,102 711,484 711,484 338,474 753,102 711,484 ; „711,484° 68,516.) 68,516. ; 293,747 89,812 0 0 (252,276) (89,812) (68,516) (68,516) 163,119 204,590 0 < (68;516) (41,472) (0) (0) (0) G-8 (0) (0) (0) (0) 199648 FINANCIAL PLAN AND BUDGET CHANGES IN FUND BALANCE - POLICE SPECIAL REVENUE FUND 1993-94 1994-95 1995-96 1996-97: Adopted Actual: Actual: Budget Requested.:.: Revenues Tax Revenues Licenses and Permits Fines and Forfeitures Investment/Property Revenues 6,159 1,305 2,230 2,230 Revenue from Others 43,441 30,191 22,000 22,000 Service Charges Other Revenue Total Revenue 491600 . 31,496 24,230 ` 24,230 Expenditures Operating Programs Public Safety 9,424 16,290 0 0 Public Utilities Transportation Leisure, Cultural and Social Services Community and Economic Development General Government Total Operating Programs 9,424 16,290 0 0 Bulk Power Purchase 0 0 0 0 Other Purchases 0 0 0 0 Capital Projects 8,622 110,632 0 0 Debt Service Total Expenditures 18,046 126,923 0'.;: 0..": Revenues/Expenditures (Over/Under) 31,554 (95,427) 24,230.;. 24,230.`_ Other Sources (Uses) Operating Transfers In 0 14,368 0 0 Operating Transfers Out (5,000) (18,000) 0 0 Other Sources (Uses) Proceeds from Debt Financing Total Other Sources (Uses) (5,000) (31632) Fund Balance Begining of the Year 111,367 137,921 38,863 63,093 Fund Balance End of the Year Reserved for Debt Service Designated Reserve Unreserved 137,921 38,863 63,093 87,323 Total Fund Balance 137,921 38,863 63,093 87,323 G9 Y+si�v-moo y�—,1u1sLPiv AND 3-u�GmE•Tx CHANGES IN FUND BALANCE - CAPITAL OUTLAY FUND Revenues Tax Revenues Licenses and Permits lines and Forfeitures Investment'1'roperty Revenues Revenue from Others Service Charges Other Rcvenue Total Revenue Ex fen ditures Operating Programs Public Safety Public. utilities Transportation Leisure, Cultural and Social Services Coin" unity and Exononllc 1)e've10px11E;Ii, C,eneral Governlnellt Total Operating Programs Bulk Power urchase Other Purchases Capital Projects Debt Ser; ice Total Expenditures Revenues/Expenditures (Over/Under) Other Sources (Uses) Operating Transfers In Operating Transfers Out. Other Sources (Uses) Proceeds from Debt Financing Total Other Sources (Uses) i ncl Balance Begining of the ;year Fund Balance End of the Year Reserved for Debt Service Designated Reserve U nresel'v ell Total Fund Balance 0 611,115 1,307,100 1,347,000 131,892 172,870 196,590 196,590 997,881-1 1,243;2 5 5 1.,062..00'0 1,00-12,000 1,692,763 2,1-127 239 ;;' 25�,G9© 2605,S9:0 0 0 0 0 3,X68;;41, 3,-17,391; 5,778,)71:: 3,780,0'70. 0 0 0 0 1,692,763 1,430,319 7,743,030 7,359.345 1,692703 t,3U,319 7143,U30 7,39 34 (5b2984)(,7a3,7S}; 3.912,302 2,289;889 0 0 (4,885,032) (2,557,958) (1,141,080) (1,539,140) 4,918 8,600;000 4,300,000 4,699,337 3,168,541 3,497,39-1 5;77$,971 3,168,541 3,497.391 5;778,971 3,786,076 3,X68;;41, 3,-17,391; 5,778,)71:: 3,780,0'70. G-10 1996-98 FINANCIAL PLAN AND BUDGET CHANGES IN FUND BALANCE - EQUIPMENT FUND Revenues Tax Revenues Licenses and Permits Fines and Forfeitures Investment/Property Revenues Revenue from Others Service Charges Other Revenue Total Revenue Expenditures Operating Programs Public Safety Public Utilities Transportation Leisure, Cultural and Social Services Community and Economic Development General Government Total Operating Programs Bulk Power Purchase Other Purchases Capital Projects Debt Service Total Expenditures Revenues/Expenditures (Over/Under) Other Sources (Uses) Operating Transfers In Operating Transfers Out Other Sources (Uses) Proceeds from Debt Financing Total Other Sources (Uses) Fund Balance Begining of the Year Fund Balance End of the Year Reserved for Debt Service Designated Reserve Unreserved Total Fund Balance 1993-94; 199495 : 1995=96 1996-97 Adopted Actual Actual Budget Requested 0 0 0 0 fl. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 132,275 397,641 729,520 580,460 "132,275 397,641 729;520 ' 580,460: ; (132,275) (397 641) ,` (729,520) {580,60),; 189,160 244,185 729,520 580,460 0 (8,242) 0 0 189,160 235,943:: - _ 729,520 ' =' $80,60 295,026 351,911 190,213 190,213 351,911 190,213 190,213 190,213 351,911: 190,213: 190,213: 1",213" G-11 i" 1996-98 FINANCIAL PLAN AND BUDGET CHANGES IN FUND BALANCE - DEBT SERVICE FUND Revenues Tax Revenues Licenses and Permits Fines and Forfeitures Investment/Property Revenues Revenue from Others Service Charges Other Revenue Total Revenue Expenditures Operating Programs Public Safety Public Utilities Transportation Leisure, Cultural and Social Services Community and Economic Development General Government Total Operating Programs Bulk Power Purchase Other Purchases Capital Projects Debt Service Total Expenditures Revenues/Expenditures (Over/Under) Other Sources (Uses) Operating Transfers In Operating Transfers Out Other Sources (Uses) Proceeds from Debt Financing Total Other Sources (Uses) Fund Balance Begining of the Year Fund Balance End of the Year Reserved for Debt Service Designated Reserve Unreserved Total Fund Balance 1993-94. 1 4. 1995-96 1996-97 Adopted Actual, Actual: Budget Requested,; 2567983 1767539 173,300 52,300 2,149 2,514 17955 1,955 160,621 0 177,629 0 419;752 179,053 352,884 54,255 0 0 0 0 4051160 345,500 650,935 952,355 405,160 345,500 650,935'; 952;355 592 (166;446) {298,051). (898,100) 0 174,933 300,000 900,000 0 0 0 0 0 174;933 300,000.:; 900,000. 239,936 254,528 263,015 264,964 254,528 263,015 264,964 266,864 254,528 263,015: 2641964 266,864 G-12 1996-98 FINANCIAL PLAN AND BUDGET CHANGES IN FUND BALANCE - WATER FUND Revenues Tax Revenues Licenses and Permits Fines and Forfeitures Investment/Property Revenues Revenue from Others Service Charges Other Revenue Total Revenue Expenditures Operating Programs Public Safety Public Utilities Transportation Leisure, Cultural and Social Services Community and Economic Development General Government Total Operating Programs Bulk Power Purchase Other Purchases Capital Projects Debt Service Total Expenditures Revenues/Expenditures (Over/Under) Other Sources (Uses) Operating Transfers In Operating Transfers Out Other Sources (Uses) Proceeds from Debt Financing Total Other Sources (Uses) Fund Balance Begining of the Year Fund Balance End of the Year Reserved for Debt Service Designated Reserve Unreserved Total Fund Balance 1993-94 1994-95 1995-96 .1996-97. Adopted; Actual Actual Budget: Requested. . 39,871 71,435 89,475 89,475 3,121,350 2,922,449 3,652,600 3,652,600 63,712 417,229 10,000 10.000 :3,2241933. 3,411,114 3,752,075 3,752,075: 2,209,995 1,980,174 2,240,190 2,164,675 2209,995 1,980,174 2,240,190 2,164,675 0 0 0 0 0 0 0 0 287,344 811,915 987,364 691,847 25,488 27,710 26,600 516,987 2;522,827; 2;819,798 -3,254;154 3,373;509 11 .702;306 5911315 497,921 _ 378,566. 1,105,673 502,035 0 0 (1,215,964) (866,640) (506,631) (473,606) (163,954) 122,414 (374,245) (242,191) (506,631)` ' .. , (473,606) 334,621 762,482 1,111,607 1,102,897 762,482 1,111,607 1,102,897 1,007,857 762,482 1,111,607 1,102,897 1,007,857 G-13 1996-98 FINANCIAL PLAN AND BUDGET CHANGES IN FUND BALANCE - WASTEWATER FUND 1993-94: 1994-95 1995-96 1996-97 .; . Adopted i 46 A:ctua3:. Actual Budget Requested.: Revenues 4,162,051 152,392 33,025 0 Tax Revenues 195,194 186,362 177,600 0 Licenses and Permits (176,154) 88,562 Fines and Forfeitures Investment/Property Revenues 361,995 392,950 395,315 395,315 Revenue from Others 4,524,251 5,045,231 5,423265 5,419,915 Service Charges 3,534,160 3,648,631 3,446,600 3,446,600 Other Revenue 130,706 67,090 65,000 65,000 Total Revenue 4,222,055: > ,4,295,033 4,084,515 3,906,915 Expenditures Operating Programs Public Safety Public Utilities 2,196,243 2,360,428 2,567,025 2,578,745 Transportation Leisure, Cultural and Social Services Community and Economic Development General Government Total Operating Programs 2,196,243 2,360,428 2,567,025 2,578,745 Bulk Power Purchase 0 0 0 0 Other Purchases 0 0 0 0 Capital Projects 330,799 338,428 458,198 303,422 Debt Service 745,387 744,290 700,862 688,818 Total Expenditures 3,272;429 `3;443,145 3;726,085 3,570,985 Revenues/Expenditures (Over/Under) 949,626 85i,S88 358,430- 335,930 Other Sources (Uses) Operating Transfers In 4,162,051 152,392 33,025 0 Operating Transfers Out (4,414,543) (714,808) (394,805) (394,805) Other Sources (Uses) (176,154) 88,562 Proceeds from Debt Financing Total Other Sources (Uses) (428,646) (4731854) (361,780)' (394,$05) Fund Balance Begining of the Year 4,524,251 5,045,231 5,423265 5,419,915 Fund Balance End of the Year Reserved for Debt Service Designated Reserve 5,045231 5,423265 5,419,915 5,361,040 Unreserved Total Fund Balance 5,045,231 5,423,265 5,419,915 5;361,040 G-14 1996-98 FINANCIAL PLAN AND BUDGET CHANGES IN FUND BALANCE - ELECTRIC FUND Revenues Tax Revenues Licenses and Permits Fines and Forfeitures Investment/Property Revenues Revenue from Others Service Charges Other Revenue Total Revenue Expenditures Operating Programs Public Safety Public Utilities Transportation Leisure, Cultural and Social Services Community and Economic Development General Government Total Operating Programs Bulk Power Purchase Other Purchases Capital Projects Debt Service Total Expenditures Revenues/Expenditures (Over/Under) Other Sources (Uses) Operating Transfers In Operating Transfers Out Other Sources (Uses) Proceeds from Debt Financing Total Other Sources (Uses) Fund Balance Begining of the Year Fund Balance End of the Year Reserved for Debt Service Designated Reserve Unreserved Total Fund Balance 1993-94::. 19.4-.:5 1995-96 1996-97 Adopted Actual Actual `: Budget ' .Requested;. 348,565 5487794 532,255 556,255 34,862,063 34,783,430 34,886,855 34,949,465 7,453 0 1,500 1,500 35,21$,080_ 35,332,224 : .35,420,610 35,507,220: 6,166,127 8,082,820 7,979,945 8,215,305 6,166,127 8,082,820 7,979,945 8,215,305 26,559,666 23,533,461 24,749,300 25,574,600 0 0 0 0 1,139,079 1,600,374 978,705 1,420,850 56,770 3.3,864,872 33;216,65533,707,950 35,267,525; 1,353;209 2,115,569 1,712,660'. - :239,695,' 1,708,807 610,747 52,880 0 (3,201,512) (1,612,523) (1,178.806) (1,178,806) 551,413 202,248 (698,285) 1,199,415 (941;292) (799,528)(1,824.211): 20,609;, 5,690,459 6,1027376 7,418,417 7,306,866 6,102,376 7,418,417 7,306,866 7,567,170 6,102,376 7,4181417 . 7,3,06,866 - 7,567,170 [MR 1996-98 FINANCIAL PLAN AND BUDGET CHANGES IN FUND BALANCE - TRANSIT FUND Revenues Tax Revenues Licenses and Permits Fines and Forfeitures Investment/Property Revenues Revenue from Others Service Charges Other Revenue Total Revenue Expenditures Operating Programs Public Safety Public Utilities Transportation Leisure, Cultural and Social Services Community and Economic Development General Government Total Operating Programs Bulk Power Purchase Other Purchases Capital Projects Debt Service Total Expenditures Revenues/Expenditures (Over/Under) Other Sources (Uses) Operating Transfers In Operating Transfers Out Other Sources (Uses) Proceeds from Debt Financing Total Other Sources (Uses) Fund Balance Begining of the Year Fund Balance End of the Year Reserved for Debt Service Designated Reserve Unreserved Total Fund Balance 1993-94; 1994-95 1995-96 1996-97 ,. Adopted Ac foal : Actual Budget Requested :..: 2,444 35,311 40,235 40,235 415,295 578,274 476,400 563,400 62,376 89,816 140,000 153,000 480,15 703,402 656,,635::756,635 0 456,027 651,053 665,195 720,695 456,027 665,195 651,053 720,695 0 0 0 0 0 0 0 0 35,095 372,069 0 189,000 491,122 1;023,122 7-6651 ; 909,695`: (11,007) (319,720); (8,560): (153,060). 0 329,017 385,061 385,061 (3;640) (101,477) (239,253) (239,253) (137,248) 7,252 :,227,540 106,827 92,180 (0) (0) G-16 92,180 (0) (0) (0) 92,180- (0) (0) (0) 1996-98 FINANCIAL PLAN AND BUDGET CHANGES IN FUND BALANCE - CHILD CARE SERVICE FUND Revenues Tax Revenues Licenses and Permits Fines and Forfeitures Investment/Property Revenues Revenue from Others Service Charges Other Revenue Total Revenue Expenditures Operating Programs Public Safety Public Utilities Transportation Leisure, Cultural and Social Services Community and Economic Development General Government Total Operating Programs Bulk Power Purchase Other Purchases Capital Projects Debt Service Total Expenditures Revenues/Expenditures (Over/Under) Other Sources (Uses) Operating Transfers In Operating Transfers Out Other Sources (Uses) Proceeds from Debt Financing Total Other Sources (Uses) Fund Balance Begining of the Year Fund Balance End of the Year Reserved for Debt Service Designated Reserve Unreserved Total Fund Balance 1993-94: 1994-95 ;. 1995-96 ; :::.. 19967-97 Adopted Actual. Actual Budget Requested:: 280 903 705 705 93,885 127,464 123,700 123,700 94,165. 128,367 124,405 124 405 91,029 117,740 122,400 122,450 91,029 117,740 122,400 122,450 0 0 0 0 0 0 0 0 0 0 0 0 91,429 117,740 .122,400 ;: .: 122,450;. .; 3,135 10,627 2;005 762 640 0 0 0 0 0 0 (544) 762 96:; 0. 0 3,897 14,620 16,625 G-17 3,897 14,620 16,625 18,580 3,897 14,62fl 16,625: 18,580 1996-98 FINANCIAL PLAN AND BUDGET CHANGES IN FUND BALANCE - BENEFITS FUND Revenues Tax Revenues Licenses and Permits Fines and Forfeitures Investment/Property Revenues Revenue from Others Service Charges Other Revenue Total Revenue Expenditures Operating Programs Public Safety Public Utilities Transportation Leisure, Cultural and Social Services Community and Economic Development General Government Total Operating Programs Bulk Power Purchase Other Purchases. Capital Projects Debt Service Total Expenditures Revenues/Expenditures (Over/Under) Other Sources (Uses) Operating Transfers In Operating Transfers Out Other Sources (Uses) Proceeds from Debt Financing Total Other Sources (Uses) Fund Balance Begining of the Year Fund Balance End of the Year Reserved for Debt Service Designated Reserve Unreserved Total Fund Balance 1993-94; 1994-95 1995-96 1996.97 Adopted: ... Actual. Actual Budget : Requested 10,778 23,500 29,450 29,450 246,277 2,309,171 2,089,900 2,089,900 0 0 0 0 257,055. 2,332,672. 2,119,350 2,119,350 66,363 2,351,534 2,130,010 2,130,010 66,363 2,351,534 2,130,010 2,130,010 0 0 0 0 0 0 0 0 235,219 0 0 0 301;582 2;351,534:. 2,130,010, 2,130,010': (44;527) (18,862) (10.,660) {10,660). 0 245,300 108,750 108,750 (45,745) 0 0 0 54,254 (27,585) 8,50 , 217,715.108;750 108,750. 296,546 260,528 459,381 557,471 260,528 459,381 557,471 655,561 260,528-. 459;381 557,471 '655,561'- G-18 1996-98 FINANCIAL PLAN AND BUDGET CHANGES IN FUND BALANCE - SELF INSURANCE FUND Revenues Tax Revenues Licenses and Permits Fines and Forfeitures Investment/Property Revenues Revenue from Others Service Charges Other Revenue Total Revenue Expenditures Operating Programs Public Safety Public Utilities Transportation Leisure, Cultural and Social Services Community and Economic Development General Government Total Operating Programs Bulk Power Purchase Other Purchases Capital Projects Debt Service Total Expenditures Revenues/Expenditures (Over/Under) Other Sources (Uses) Operating Transfers In Operating Transfers Out Other Sources (Uses) Proceeds from Debt Financing Total Other Sources (Uses) Fund Balance Begining of the Year Fund Balance End of the Year Reserved for Debt Service Designated Reserve Unreserved Total Fund Balance 1993-94 1994795. 1995-96 .1996-97 Adopted Actual. Actual '.. Bud&y Requested 78,026 68,122 179,210 74,662 24,201 53,603 0 189 281,437. 196,576 72,130 50,000 0 n 72,130 50,000 0 0 122,130 777,583 1,473,523 1,280,725 1,280,725 777,583 1,473,523 1,280,725 1,280,725 0 0 0 0 0 0 0 0 0 0 0 0 777;583 1;473,523 1,280,725 (496,146) (1276;947) (1,158,595) - .'(1,158,595)- 341,057 585,688 1,160225 1,160,225 (1141385) 0 0 0 226,672 585,688 1,160,225 1,160,225. 2,118277 1,848,803 1;157,544 1,159,174 1,848,803 1,157,544 1,159,174 1,160,804 1,848,803- 1,157,544 1,159374 1360,804 10111 1996-98 FINANCIAL PLAN AND BUDGET CHANGES IN FUND BALANCE - TRUST AND AGENCY FUND Revenues Tax Revenues Licenses and Permits Fines and Forfeitures Investment/Property Revenues Revenue from Others Service Charges Other Revenue Total Revenue Expenditures Operating Programs Public Safety Public Utilities Transportation Leisure, Cultural and Social Services Community and Economic Development General Government Total Operating Programs Bulk Power Purchase Other Purchases Capital Projects Debt Service Total Expenditures Revenues/Expenditures (Over/Under) Other Sources (Uses) Operating Transfers In Operating Transfers Out Other Sources (Uses) Proceeds from Debt Financing Total Other Sources (Uses) Fund Balance Begining of the Year Fund Balance End of the Year Reserved for Debt Service Designated Reserve Unreserved Total Fund Balance 1993-94 1994-95 1995-9b 1996-97 Adopted Actual .. _ Actual Budget Requested 17,119 32,203 27,585 27,585 17,119 32,2031 27,585. 27,585 0 0 0 0 0 0 0 0 0 0 0 0 575 0 0 0 575 16,543 32,203 27,585;: 2,585.. 0 602 0 0 (98) (4,950) 0 0 (x,38) 321,793 338,238 366,093 393,678 338.238 366,093 393,678 421,263 338,238• 366,093 393,678: 421,263 G-20 1995-97 FINANCIAL PLAN SUPPLEMENT & APPROVED 1996-97 BUDGET FINANCIAL AND STATISTICAL TABLES This section contains the following schedules * Appropriation Spending Limit * Revenues by Major Category and Source * Capital Outlay Expenditures by Funding Source * Regular Positions by Mission * Summary of Regular Positions By Department * Temporary Full -Time Equivalents (FTE's) * Summary of Operating Program Changes for 1996-97 since the 1995-97 Financial Plan was adopted * Capital Improvement Plan project changes for 1996-97 since the 1995-97 Financial Plan was adopted H-1 1995-97 FINANCIAL PLAN SUPPLEMENT & APPROVED 1996-97 BUDGET APPROPRIATION SPENDING LPMT BACKGROUND During any fiscal year, the city may not appropriate tax revenues in excess of the Appropriation Limit defined in Article XIII B of the State Constitution. Tax revenues which exceed the Limit may be carried forward to the next fiscal year to offset a shortfall in the Appropriation Limit. Any excess funds remaining after the second year have to be returned to the taxpayers by reducing tax rates or fees. A majority of voters may approve an "override" to increase the Limit up to a maximum of four years. The amount of tax revenue which can be appropriated in any fiscal year is determined based on formulas provided in Article XIII B. The growth in revenues is based on actual appropriations in Fiscal Year 1978-79 and adjusted for growth of population and inflation. Not all revenues are restricted by the Limit; only revenues which are considered proceeds of taxes are subject to this limitation. In addition, proceeds of taxes are allowed to be spent on several types of appropriations and are not included in the Limit. For instance, tax proceeds for voter approved debt, costs of complying with court orders, certain federal mandates and qualified capital outlay are excluded and do not count against the Limit. To ensure that taxes are counted in the Appropriation Limit of only one agency of government, Article XIII B and Government Code Section 7903 require that if the State provides funds to a local government with no strings attached, these revenues will be counted as "State Subventions" and will not be included in the calculation of the local agency. If the State specifies that the funds are restricted in their use, such as Gas Tax, they are to be counted in the State's Limit. The statues require the adoption of the Appropriation Limit by resolution of the City Council with a recorded vote regarding which of the annual adjustment factors have been selected. The adoption is done at a regular meeting or a noticed special meeting. There is no required hearing or public notice. The documentation used to compute the Limit must be available to the public at least 15 days prior to the meeting. Once the Limit is adopted., the public has 45 days from the effective date of the resolution to initiate judicial action regarding the Limit. Once the Appropriation Limit is adopted, there are two publication requirements: * The Limitation must be published in the annual budget * An informational form filed with the Annual Statement of Transactions no later than 90 days after the start of the fiscal year. APPROPRIATION LE%M 1996-97 The Appropriation Limit for the fiscal year 1996-97 is $ 41,229,332 and computed based on growth factors provided by the State Department of Finance. The inflation used to calculate growth was 1.0467% and the population growth used was 1.0168%. The appropriations subject to limit for 1996-97 is $19,243,568 and is under the Limit by $21,985,764 . The calculations used to establish the Appropriation Limit and appropriations subject to limit are available in the Finance Department for public inspection and review. H-2 1995-97 FINANCIAL PLAN AND BUDGET APPROPRIATIONS SPENDING LIMIT 1996-97 APPROPRIATIONS SPENDING LIMIT 1996-97 APPROPRIATIONS SUBJECT TO LIMITATION 189F ;. 19,243,568 Exclusions _ Last year's limit 38,739,012 Adjustment Factor's 41,229,332 1 Population % 1.0168% 2 Inflation % 1.0467% Total Adjustment 1.0643% Annual Adjustment 2,490,320 Other Adjustment None Total Adjustment 2,490,320 °'E98lx�i;APFRI?Pl�IA f�LNS SP�(1ItlllHti fIIVRT.. ;: ... 1996-97 APPROPRIATIONS SUBJECT TO LIMITATION H-3 189F Proceeds of Taxes 19,243,568 Exclusions _ Approriations Subject to Limitation 19,243,568 Current Year Limit 41,229,332 Over (Under) Limit (21,985,764) H-3 �.I 1996-98 FINANCIAL PLAN AND BUDGET REVENUES BY MAJOR CATEGORY AND SOURCE 1993;94 1994=;95 1995 96 A-996-'97. Adopted Actna(;, Actual Est led Regnested:' .. TAX REVENUES 56,376 39,175 45,000 45,000 Property Tax 4,757,970 4,077,007 4,357,000 4,490,000 Property Tax Bond Redemption 387,136 314,907 300,100 0 Special Assessment 65,041 47,994 50,800 52,300 Sales & Use Tax 5,220,919 5,319,689 5,560,000 5,670,000 Public Safety Sales Tax (Prop 172) 97,943 148,541 137,900 137,900 Street Maintenance Sales Tax (K) 448,343 468,435 517,200 517,200 Transit Lodging Tax 246,649 248,429 262,000 262,000 Waste Removal Franchise Tax 245,532 250,350 245,000 245,000 Industrial Franchise 24,743 22,135 22,000 22,000 Gras Franchise 108,546 109,042 108,500 108,500 Cable TV Franchise 118,010 113,668 118,000 118,000 Electric Franchise 10,989 10,716 10,900 10,900 In -Lieu Franchise - Electric 3,218,690 4,160,000 4,174,800 4,174,800 In -Lieu Franchise - Sewer 385,000 609,000 690,800 690,800 In -Lieu Franchise - Water 750,000 531,400 547,100 547,100 Business Tax 91,826 169,202 450,000 630,000 Real Property Transfer Tax 68,145 67,762 78,000 78,000 Total Tag Revenues 16,245,478 16,668,278 17,6301410 17,754,W. LICENSES AND PERMITS Animal License 7,876 8,353 23,000 23,000 Bicycle License 1,901 2,054 2,500 2,500 Alarm Permits 1,675 1,275 1,200 1,200 Building Permits 266,688 308,559 230,000 230,000 Transportation Permit 1,960 1,545 1,600 1,600 Electric Permits 42,794 50,656 38,400 38,400 Mechanical Permits (Gas) 27,804 32,480 22,900 22,900 Plumbing Permits 24,875 33,195 24,200 24,200 Industrial Refuse Collection Permit 250 1,000 500 500 Parking Permits 35,130 25,644 25,000 25,000 Total Licenses and Permits 41#,954 464,761 369,300, 369;300:' l y l►1 : 01 1 Ml M IU Vehicle Code Fines 56,376 39,175 45,000 45,000 Court Fines 7,370 2,865 3,400 3,400 Parking Fines 28,262 27,616 33,000 33,000 Parking Fines - DMV Hold 8,542 15,055 12,000 12,000 False Alarm Penalty 0 25 1,000 1,500 Total Fines and Forfeitures 100,550 84,736 94,400 94,900 INVESTMENT/PROPERTY REVENUES Investment Earnings 1,192,226 1,683,046 1,686,700 1,710,700 Sale of City Property 6,053 18,827 9,500 9,500 Sale of System (Joint Pole-Elec) 0 61,580 50,000 50,000 Rent of City Property 306,938 201,824 245,000 245,000 Total Investment/Property Revenues 1,505,218 1;965,278 1,991,20# 2,015;200 #-y 1996-98 FINANCIAL PLAN AND BUDGET REVENUES BY MAJOR CATEGORY AND SOURCE REVENUE FROM OTHERS Motor Vehicle In -Lieu Tax Other Grants & Subventions Police Training (POST) Cracnet & Drug Suppression Grants Asset Seizure Auto Theft Revenue State Iliway Maintenance Gas Tax Subvention (2105) Gas Tax Subvention (2106) Gas Tax Subvention (2107) Transportation Dev Act (Gen./Allot) Transportation Dev Act (Ped/Bike) State Transit Assistance Federal Assistance Section IX Surface Transportation (ISTEA) Transportation - FAU Reimbursement Street Maintenance SB 300 Dial -A -Ride Woodbridge Parks & Recreation Grants/Allotment State Mandates SB 90 CJPRMA Rebate Community Development Block Grant Library Grants PERS Holding Account Total Revenue from Others 1993-94 "J994-95:: 1.995=96 1996-97 Adopted 1,971,562 1,885,180 1,778,200 1,813,700 825 35,000 52,000 69,000 39,199 77,504 68,000 68,000 150,637 123,326 126,000 126,000 28,903 15,427 10,000 10,000 14,538 14,764 12,000 12,000 7,972 5,066 6,700 6,700 302,074 305,426 308,700 308,700 211,977 207,185 207,200 207,200 430,058 438,511 443,100 443,100 722,243 1,03 9,749 1,014,115 1,014,115 20,169 19,867 21,125 21,125 70,310 0 1,400 1,400 322,603 563,679 440,000 526,000 0 140,032 570,000 0 100,000 186,200 323,900 221,800 106,128 13,882 35,000 199,400 22,382 14,595 35,000 36,000 0 41,861 0 0 72,596 3,950 20,000 20,000 179,210 74,662 50,000 50,000 175,355 753,102 780,000 780,000 55,513 68,671 45,000 45,000 333,104 553,476 410,000 275,000 5,337,358. 6;581,118 6,757,440 6,354,240 SERVICE FEES AND CHARGES Public Safety Fees Fingerprinting 4,149 6,293 6,200 6,200 Police Record Fees 0 14,545 14,000 14,000 Vehicle Towing 16,530 53,520 80,000 86,000 Hazardous Material Drug Clean-up 0 5,337 6,500 6,500 Other Police Fees 4,813 15,447 15,500 15,500 Fire Department Services - Other 0 4,209 3,000 3,000 Animal Shelter Fees 3,546 4,467 11,600 11,600 Total 29,038 103,818 136,800 142,800 Electric Operating Revenue Domestic Residential 12,985,684 13,160,404 13,113,000 13,134,000 Small Commercial 4,544,547 4,662,326 4,754,000 4,783,000 Dusk to Dawn 39,218 39,150 40,000 40,000 Domestic Mobile Home 247,698 234,468 233,000 235,000 Large Commercial 7,884,561 8,033,557 8,251,000 8,301,000 SmallIndustrial 795,866 779,574 595,000 595,000 City Accounts 744,163 750,509 746,000 746,000 Industral - -_--_ --- - -2,800,916 2,610;548------ - -2,700,000- - --_ 2,700,000 Large Industrial 4,641,274 3,626,320 3,282,000 3,289,000 Residential Low Income 106,154 150,760 390,000 401,000 Total 34,790,080 34,047,616 34,104,000 34,224,000 N-5 1996-98 FINANCIAL PLAN AND BUDGET REVENUES BY MAJOR CATEGORY AND SOURCE Sewer Operating Revenues City Accounts Other Accounts Sewer Connection Fees Other Operating Income Water Operating Revenues City Accounts Other Accounts Other Operating Income Non -Operating Utility Revenues Revenue - Contract Work for City Revenue - Contract Work for Others Electric Capacity Revenues Standby Service Revenues Water Reimbursements Water Tap Fees Sewer Reimbursements Sewer Tap Fees Adopted . , Actual .- .F1:Ctttal E� ,Requested. � .�'. 13,616 13,412 13,700 13,700 2,762,904 2,790,557 2,750,000 2,750,000 673,682 790,727 628,900 628,900 0 1,618 0 0 Total 3,450,202 3,596,315 3,392,600 3,392,600 21,302 20,942 20,000 20,000 2,714,246 2,691,224 3,335,000 3,335,000 0 0 0 0 Total 2,735,549 2,712,165 .3,355,000 3,355,000 Total Public Works Street Fees Revenue - Contract Work for Others Total Transit Fees Dial -A -Ride Passenger Fares Total Park and Recreation Fees Revenue from Playgrounds Revenue from Youth/Teen Sports Revenue - Indoor/Outdoor Activities Revenue from Aquatics Revenue from Adult Sports Revenue from Specialty Classes BOBS Reimbursements Revenue from Lodi Lake Park Other Park Fees Rent - Park & Recreation Facilities Camp Hutchins Fees Park Maintenance - LUSD Revenue - Contract Work for Others Total 0 576,710 742,855 685,465 0 75,817 20,000 20,000 4,426 55,846 20,000 20,000 67,557 30,541 0 0 4,745 515 0 0 75,332 63,801 72,600 72,600 21,768 2,954 1,000 1,000 4,055 19,394 11,000 11,000 177,884 825,578 867,455 810,065 0 9,689 0 0 0 9,689 0 0 62,376 89,816 140,000 153,000 62,376 89,816 140,000 153,000 49,083 48,543 100,000 100,000 0 22,593 35,000 35,000 0 23,278 25,300 64,800 59,803 54,828 38,100 38,100 61,757 84,805 104,200 104,200 0 27,318 22,000 22,000 29,677 17,679 21,000 21,000 62,980 66,397 55,000 55,000 3,290 4,040 2,000 2,000 70,503 71,137 45,000 45,000 93,885 127,464 123,700 123,700 24,590 17 0 0 11,684 3,260 1,000 1,000 467,250 551,360 572,300 611,800 tt-6 1996-98 FINANCIAL PLAN AND BUDGET REVENUES BY MAJOR CATEGORY AND SOURCE ,: ��93-94 r.1�394-95 1.195.-96 ��Ci-97 Adopted Community Center Fees Swimming 41,170 48,653 45,000 45,000 Rents 57,715 64,558 95,000 95,000 Other Fees 75 3,571 10,000 20,000 Total 98,960 116,782 150,000 160,000 Community Development Fees 56,623 27,204 35,000 35,000 Plan Check Fees 166,839 158,039 142,300 142,300 Planning Fees 37,492 34,834 30,500 30,500 Total 204,331 192,873 172,800 172,800 Public Works Engineering Fees Engineering Fees 52,520 46,360 30,000 30,000 Development Impact Fees 2,100,851 1,879,645 1,847,000 1,847,000 Special Inspections 0 2,030 3,000 3,000 Plans & Specs 4,385 8,211 4,500 4,500 Engineering Inspections 56,623 27,204 35,000 35,000 Total 2,214,378 1,963,449 1,919,500 1,919,500 Administrative Fees Late Payment - Utility Billing 226,273 246,172 233,400 233,400 Utility Connections 23,942 20,031 25,000 25,000 Photocopy Charges 0 13,389 18,000 18,000 Returned Check Charge 6,270 6,970 6,500 6,500 Total 256,485 286,562 282,900 282,900 Benefit and Insurance Fees COBRA Admin Fee 0 204 200 200 Medical Care 0 2,069,091 1,493,500 1,493,500 Retiree's Medical Care 0 120,476 140,000 140,000 Medical Co Pay 0 18,315 3,090 3,090 Dental Insurance 0 32,712 211,700 211,700 Vision Care 0 489 54,590 54,590 Chiropractic 0 30 33,990 33,990 Life Insurance 0 0 30,060 30,060 Accidental Death Insurance 0 0 4,000 4,000 Unemployment Insurance 0 0 43,260 43,260 Long Term Disability 0 0 7,210 7,210 Medical Insurance (COBRA Premium) 54,254 8,559 7,750 7,750 Dental Insurance (COBRA Premium) 0 1,104 500 500 Vision Insurance (COBRA Premium) 0 410 50 50 Chiropractic Ins (COBRA Premium) 0 137 50 50 Vision Care 46,996 0 0 0 Medical Co Pay 3,317 0 0 0 Dental Insurance 195,964 0 0 0 Medical Care 24,201 53,603 0 0 ----- Employee Assistance Program (COBRA) - --- - 0 43 0 0 Flexible Spending Accounts 0 57,805 60,150 60,150 Total 324,732 2,362,978 2,090,100 2,090,100 Total Service Fees and Charges 44,811,263 45,859,003 47,183,455 47,314,565 14 -7 1996-98 FINANCIAL PLAN AND BUDGET REVENUES BY MAJOR CATEGORY AND SOURCE OTHER REVENUE Damage to Property Reimbursements Donations PERS Refund Library Fines, Fees & Gifts Donations Revenues NOC Reimbursable Charges (Work -Others) Debt Service - Revenue by Transfer Extra Refuse Total Other Revenue REVENUE TOTAL 13,721 18,527 10,000 10,000 8,490 8,737 4,000 4,000 0 0 0 0 49,813 47,913 48,000 48,000 4,368 4,769 0 0 247,831 600,084 91,500 91,500 0 1,409 1,000 1,000 160,621 22,446 177,629 0 0 2,209 350 350 4$4,843 706;093: 332,479: 154;850''- 14-$ , 1995-97 FINANCIAL PLAN AND BUDGET SUMMARY OF CAPITAL EXPENDITURES BY FUNDING SOURCE Public Safety Police Protection Police Operations Dispatch recorder 30,700 12 Message Repeater 13,300 12 Motorcycle 1 8,400 1 8,400 12 City match to grant 157,845 121 Police Investigations Construction & move into Forum 168,000 60 Patrol Sedans 3 81,660 6 151,860 12 Undercover vehicles 1 23,000 12 Radios .21,400 21,400 12 Street crime unit equip 55,000 55,000 12 Fire Safety Fire Administration Fire engine 1 225,000 12 B Emergency Response Vehicle 1 40,000 12 Support vehicle 1 150,000 12 B Emergency sedans 3 78,000 12 Special Services Hazmat equipment 25,000 12 Technical Rescue Equipment 15,000 12 Total Public Safety 6 473,460 12 855,505 Public Utilities Electric Utility Service Capital Maintenance Projects 978,705 1,420,850 16 Water/Wastewater Utility Services Water/Wastewater Water/Wastewater Capital Maintenance 1,339,742 961,894 17 & 18 Sedan 1 16,200 17 Pickup 1 23,570 1 33,375 17 & 18 Backhoe 1 66,050 17 & 18 Total Public Utilities 3 2,424,267 1 2,416,119 Transportation Streets and Flood Control Street Maintenance Street Maintenance Contracts 2,534,034 2,026,334 SF Alley/Residential Street Improvements 50,000 45 Handicap Ramp Installations 50000 45 Eastside Alley Lights 60,000 45 Vibratory Roller 1 35,600 12 Pickup 1 27,800 12 ff '9 1995-97 FINANCIAL PLAN AND BUDGET SUMMARY OF CAPITAL EXPENDITURES BY FUNDING SOURCE Street Cleaning Street Sweeper l Transit Transit buses _ Total Transportation 2 Leisure, Cultural & Social Services Parks and Recreation Parks and Recreation Administration Van 1 Automated Registration System Park Maintenance Park Projects Leaf Sweeper 1 Park Maintenance Projects/Equipment In -Door Sports Facility Legion Park Retrofit School Playground retrofit Cultural Services Community Center Performing Arts Center Library Library Equipment On -Line Access Catalog Social Services Boy's and Girl's Club _ Total Leisure, Cultural & Social Services 2 Community & Economic Development Planning Housing Rehabilitation Construction Development Building and Safety Sedan 1 Engineering Pickup 1 Economic Development Economic Development Downtown Beartification/Cherokee Lane Redevelopment Agency Formulation _ Total Community & Economic Development 2 121,600 12 3 1897000 125 2,851,234 4 2,243,134 21,000 12 50,150 121 211,300 45 18,000 12 75,000 150,000 121 25,000 400,000 121 B 33,500 121 50,000 121 670,000 6,200,000 121 B 26,000 21 95,950 135,000 21 250,000 45 1,442,400 0 6,968,500 50,000 45 17,900 12 19,900 12 5,500,000 121 B 100,000 121 5,687,800 0 0 1995-97 FINANCIAL PLAN AND BUDGET SUMMARY OF CAPITAL EXPENDITURES BY FUNDING SOURCE General Government General Administration City Manager Information System Master Plan Contract Services Study Purchase City Hall Annex Public Works Administration City Hall Remodel Parking Structure Administrative Services Finance Administration Debt Service Organizational Support Services Field Services Sedan Equipment Maintenance & Motor Pool Forklift Total General Government TOTAL OPERATING BUDGET FUNDING: General Fund (10) Equipment Replacement Fund (12) Bond Proceeds (12B) Electric Fund (16) Water/Wastewater Fund (17&18) Library (2 1) Police Mitigation Impact Fee Fund (60) Community Development Block Grant (45) Street Funds Transit Fund (125) General Fund Capital (121) Bond Proceeds (121 B) 150,000 150,000 20,000 550,000 600,000 50,000 300,000 900,000 1 23,000 1 22,060 1 1,642,060 1 1,123,000 1G 14;521,221;:777W;136Q628' 550,000 12 504,520 13 430,460 1 225,000 1 150,000 978,705 1,420,850 3 1,445,562 995,269 121,950 135,000 168,000 671,300 2,534,034 2,026,334 3 189,000 525,150 1,341,345 6,965,000 6,750,000 26 'i�;5�1,221 1:7 ;:i�,64i625$' 121 121 10 121 B 121 121 12 12 1995-97 FINANCIAL PLAN AND BUDGET REGULAR POSITIONS BY MISSION_ : : 'i993-94 ' 1994-95 "E99�-;�6 "1996-97 IS' .: Buil et Requested .r .. S ':. Public Safety Police Protection Fire Safety Other Safety Services Total Public Safety Public Utilities Water Utility Services Wastewater Utility Services Electric Utility Services Total Public Utilities Transportation Streets and Flood Control Transit Total Transportation Leisure, Cultural & Social Services Parks and Recreation Cultural Services Social Services Total Leisure, Cultural & Social Services Community & Economic Development Planning Construction Development Economic Development Total Community & Economic Development General Government Legislation and Policy General Administration Legal Services City Clerk Services Administrative Services Organizational Support Services Non -Departmental Services Total General Government TOTAL OPERATING BUDGET 104.0 104.0 107.0 111.0 47.0 47.0 48.0 48.0 0.0 0.0 0.0 0.0 151.0 151.0 155.0 159.0 10.9 10.9 11.3 11.2 24.1 24.1 22.7 23.8 40.0 38.0 39.0 42.0 75.0 73.0 73.0 77.0 27.0 23.0 24.0 25.0 0.0 1.0 1.0 2.0 27.0 24.0 25.0 27.0 30.0 25.0 27.0 28.0 18.0 19.0 21.0 22.0 1.0 1.0 1.0 1.0 49.0 45.0 49.0 51.0 5.0 5.0 5.0 5.0 19.5 19.0 19.0 21.0 1.0 1.0 1.0 1.0 25.5 25.0 25.0 27.0 0.0 0.0 0.0 0.0 7.5 7.5 8.0 8.0 2.5 2.5 3.0 3.0 2.0 2.0 3.0 3.0 34.0 32.0 33.0 34.0 18.0 17.0 18.0 18.0 0.0 0.0 0.0 0.0 64.0 61.0 65.0 66.0 3,',11"5 ; 3'79zt1 392 0 ;487 Q A-19- 1995-97 FINANCIAL PLAN AND BUDGET REGULAR POSITIONS BY DEPARTMENT ff - / 3 995496. -4'996�27� CITY MANAGER Assistant City Manager 1.0 1.0 1.0 1.0 City Manager 1.0 1.0 1.0 1.0 Deputy City Manager 0.0 0.0 1.0 1.0 Legal Secretary 0.5 0.5 0.0 0.0 Secretary to the City Manager 1.0 1.0 1.0 1.0 3.5 3.5 4.0 4.0 CITY ATTORNEY Deputy City Attorney 1111 1.0 1.0 1.0 1.0 City Attorney 1.0 1.0 1.0 1.0 Legal Secretary 0.5 0.5 1.0 1.0 2.5 2.5 3.0 3.0 CITY CLERK City Clerk 1.0 1.0 1.0 1.0 Deputy City Clerk 1.0 1.0 1.0 1.0 Administrative Clerk 1/11 0.0 0.0 1.0 1.0 2.0 2.0 3.0 3.0 COMMUNITY CENTER Administrative Clerk 1/11 1.0 1.0 1.0 1.0 Arts Coordinator 0.0 0.0 0.0 1.0 Building Maintenance Worker 0.0 1.0 1.0 1.0 Community Center Director 1.0 1.0 1.0 1.0 Maintenance Worker 1/11 0.0 0.0 2.0 2.0 Senior Service Coordinator 1.0 1.0 1.0 1.0 3.0 4.0 6.0 7.0 COMMUNITY DEVELOPMENT Administrative Clerk 111 1.0 1.0 1.0 2.0 Building Inspector 1/11 3.0 3.0 3.0 3.0 Chief Building Inspector 1.0 1.0 1.0 1.0 Community Development Director 1.0 1.0 1.0 1.0 Code Enforcement Officer 0.0 0.0 0.0 1.0 Code Enforcement Manager 0.0 0.0 1.0 1.0 Department Secretary 1.0 1.0 1.0 1.0 Junior/Assistant/Associate Planner 2.0 2.0 2.0 2.0 Senior Building Inspector 1.0 1.0 1.0 1.0 Senior Planner 1.0 1.0 1.0 1.0 11.0 11.0 12.0 14.0 ECONOMIC DEVELOPMENT Admin Assistant to City Manager 1.0 -0.0 0----- -0.-0- Economic Development Coordinator 0.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 ff - / 3 1995-97 FINANCIAL PLAN AND BUDGET REGULAR POSITIONS BY DEPARTMENT r9 9� 94 X994-95 ` 9995-96 'k996 97 - ELECTRIC UTILITY DEPARTMENT Administrative Clerk 1/II 1.0 0.0 1.0 1.0 Assistant Electric Utility Director 1.0 1.0 1.0 0.0 Department Secretary 1.0 1.0 1.0 1.0 Director Business Plan & Marketing 0.0 0.0 0.0 1 or 0 * Director Electric Services 0.0 0.0 0.0 1.0 Electric Apparatus Mechanic 1.0 1.0 1.0 1.0 Electric Foreman/Forewoman 3.0 3.0 3.0 3.0 Electric Lineman/Linewoman 7.0 7.0 7.0 8.0 Electric Meter Technician 1.0 1.0 1.0 1.0 Electric System Supervisor 1.0 1.0 1.0 1.0 Electric Troubleshooter 3.0 3.0 3.0 3.0 Electric Utility Director 1.0 1.0 1.0 1.0 Electric Utility Rate Analyst 1.0 1.0 1.0 1 or 0 * Electric Utility Superintendent 1.0 1.0 1.0 1.0 Electrical Drafting Technician 1.0 1.0 1.0 1.0 Electrical Engineer 1.0 1.0 1.0 1.0 Electrical Engineer - Standards 1.0 0.0 0.0 0.0 Electrical Estimator 3.0 3.0 3.0 2.0 Electrical Technician 2.0 2.0 2.0 2.0 Electrician 2.0 2.0 2.0 2.0 Inspector/Releif Superintendent 0.0 0.0 0.0 1.0 Manager, Rates & Resources 1.0 1.0 1.0 1 or 0 * Metering Electrician 1.0 1.0 1.0 1.0 Senior Electric Utility Rate Analyst 1.0 1.0 1.0 1 or 0 * Senior Electrical Estimator 0.0 0.0 0.0 1.0 Utility Management Administrator 0.0 0.0 0.0 1.0 Utility Operations Supervisor 1.0 1.0 1.0 1.0 Utility Service Operator 1/II 3.0 3.0 3.0 3.0 Utility Service Operator 1/II - Relief 1.0 1.0 1.0 1.0 40.0 38.0 39.0 42.0 * only three positions will be filled at any one time FINANCE DEPARTMENT Account Clerk 11.0 10.0 10.0 10.0 Accountant 1/11 1.0 1.0 1.0 1.0 Accounting Manager 1.0 1.0 1.0 1.0 Account Collector 2.0 2.0 1.0 1.0 Accounting Technician 1.0 1.0 1.0 1.0 Buyer 1.0 1.0 1.0 1.0 Customer Services Supervisor 0.0 0.0 1.0 1.0 Data Processing Manager 1.0 1.0 1.0 1.0 Data Processing Operations Specialist 1.0 1.0 1.0 1.0 Department Secretary 1.0 1.0 0.0 0.0 Field Services Supervisor 1.0 0.0 0.0 0.0 Finance Director 1.0 1.0 1.0 1.0 Information Systems Coordinator 0.0 1.0 1.0 1.0 Meter Reader 4.0 4.0 4.0 4.0 Parking Enforcement Assistant 1.0 1.0 1.0 1.0 1995-97 FINANCIAL PLAN AND BUDGET REGULAR POSITIONS BY DEPARTMENT FIRE DEPARTMENT Administrative Clerk III Department Secretary Fire Administrative Officer Fire Battalion Chief Fire Captain Fire Chief Fire Division Chief Fire Inspector Firefighter I/II/Engineer LIBRARY 1.0 .: 19 3`941995,96 1.0 1.0 0.0 0.0 Acb iai .. ctwal Approved sProp.6 _..: Programmer Analyst 0.0 0.0 0.0 1.0 Purchasing Assistant 1.0 1.0 1.0 1.0 Purchasing Officer 1.0 1.0 1.0 1.0 Revenue Manager 1.0 1.0 1.0 1.0 Senior Account Clerk 2.0 2.0 2.0 2.0 Senior Programmer Analyst 2.0 2.0 2.0 2.0 Senior Storekeeper/Buyer 1.0 1.0 1.0 1.0 Storekeeper 1.0 1.0 1.0 1.0 Support Services Supervisor 0.0 0.0 1.0 1.0 Senior Building Maintenance Worker 36.0 35.0 35.0 36.0 FIRE DEPARTMENT Administrative Clerk III Department Secretary Fire Administrative Officer Fire Battalion Chief Fire Captain Fire Chief Fire Division Chief Fire Inspector Firefighter I/II/Engineer LIBRARY 1.0 1.0 1.0 1.0 0.0 0.0 1.0 1.0 3.0 3.0 0.0 0.0 2.0 2.0 2.0 2.0 9.0 9.0 9.0 9.0 1.0 1.0 1.0 1.0 0.0 0.0 3.0 3.0 1.0 1.0 1.0 1.0 30.0 30.0 30.0 30.0 47.0 47.0 48.0 48.0 Assistant Adult Services Librarian 0.0 0.0 2.0 2.0 Building Service Worker 1.0 1.0 1.0 1.0 Children's Librarian 1.0 1.0 1.0 1.0 Librarian 1.0 1.0 1.0 1.0 Librarian 1/II 2.0 2.0 0.0 0.0 Library Assistant 8.0 8.0 8.0 8.0 Manager of Adult Services 1.0 1.0 1.0 1.0 Senior Library Assistant 1.0 1.0 1.0 1.0 Parks Superintendent 15.0 15.0 15.0 15.0 PARKS & RECREATION DEPARTMENT Administrative Clerk 1/II 1.0 1.0 1.0 1.0 Administrative Clerk 111 1.0 1.0 1.0 1.0 Department Secretary 1.0 1.0 1.0 1.0 Engineering Technician 1/11 0.0 0.0 1.0 1.0 Laborer/Park Maintenance Worker 1/II 11.0 7.0 7.0 7.0 Park Maintenance Worker 111 6.0 5.0 5.0 5.0 Parks & Recreation Director 1.0 1.0 1.0 1.0 Parks Naturalist 0.0 0.0 0.0 1.0 Parks Superintendent 1.0 1.0 1.0 1.0 Parks Supervisor -- 2.0 2.0 2.0 2.0 Recreation Supervisor 4.0 4.0 4.0 4.0 Senior Building Maintenance Worker 1.0 1.0 1.0 1.0 Senior Parks Ranger 1.0 1.0 1.0 1.0 Welder -Mechanic 1.0 1.0 1.0 1.0 31.0 26.0 27.0 28.0 1995-97 FINANCIAL PLAN AND BUDGET REGULAR POSITIONS BY DEPARTMENT PERSONNEL 1.0 1.0 1.0 1.0 Administrative Clerk 1/II 1.0 0.0 1.0 1.0 Personnel Analyst 1.0 1.0 1.0 1.0 Personnel Director 1.0 1.0 1.0 1.0 Personnel Technician 1.0 1.0 1.0 1.0 Department Secretary 4.0 3.0 4.0 4.0 POLICE DEPARTMENT 1.0 1.0 1.0 1.0 Administrative Assistant 1.0 1.0 1.0 1.0 Animal Control Officer 1.0 1.0 1.0 1.0 Assistant Animal Control Officer 1.0 1.0 1.0 1.0 Community Service Officer 7.0 7.0 7.0 7.0 Department Secretary 1.0 1.0 1.0 1.0 Dispatcher/Jailer 14.0 13.0 12.0 14.0 Dispatcher/Jailer Supervisor 0.0 1.0 0.0 0.0 Lead Dispatcher/Jailer 0.0 0.0 2.0 2.0 Police Captain 2.0 2.0 2.0 2.0 Police Chief 1.0 1.0 1.0 1.0 Police Corporal 0.0 0.0 6.0 6.0 Police Lieutenant 6.0 6.0 6.0 6.0 Police Officer 54.0 54.0 51.0 53.0 Police Records Clerk 1/II/III 8.0 8.0 8.0 8.0 Police Sergeant 7.0 7.0 8.0 8.0 Service Division Supervisor 1.0 1.0 0.0 0.0 104.0 104.0 107.0 111.0 PUBLIC WORKS DEPARTMENT ADMINISTRATION Administrative Assistant Administrative Clerk 1/II Department Secretary Public Works Director ENGINEERING DIVISION City Engineer Engineering Technician Assistant Engineering Technician 1/II Engineering Technician Supervisor Jr/Assistant Engineer/Associate Civil Engineer Public Works Inspector 1/II Senior Civil Engineer Senior Engineering Technician BUILDING AND EQUIPMENT MAINTENANCE Administrative Clerk 1/11 Building/Equipment Maintenance Superintende 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 4.0 4.0 4.0 4.0 1.0 1.0 1.0 1.0 1.0 0.0 0.0 0.0 1.0 1.0 1.0 1.0 2.0 2.0 2.0 2.0 3.5 4.0 4.0 4.0 2.0 2.0 2.0 2.0 1.0 1.0 1.0 1.0 2.0 2.0 2.0 2.0 13.5 13.0 13.0 13.0 0.0 0.0 1.0 1.0 1.0 1.0 1.0 1.0 1995-97 FINANCIAL PLAN AND BUDGET REGULAR POSITIONS BY DEPARTMENT STREETS DIVISION Administrative Clerk 1/II 1'993 Ac#ual1ctt 0.0 Approved. . _ Pr+posed Building Service Worker 1.0 1.0 1.0 1.0 Equipment Maintenance Supervisor 1.0 1.0 1.0 1.0 Heavy Equipment Mechanic 4.0 4.0 4.0 4.0 Lead Equipment Mechanic 1.0 1.0 1.0 1.0 Senior Building Maintenance Worker 1.0 1.0 1.0 1.0 Welder -Mechanic 1.0 1.0 1.0 1.0 Supervising Administrative Clerk 10.0 10.0 11.0 11.0 STREETS DIVISION Administrative Clerk 1/II 0.0 0.0 1.0 1.0 Laborer/Maintenance Worker 1/II 12.0 11.0 11.0 11.0 Senior Tree Trimmer 1.0 0.0 0.0 0.0 Street Maintenance Worker III 6.0 6.0 6.0 6.0 Street Superintendent 1.0 1.0 1.0 1.0 Street Supervisor 3.0 3.0 3.0 3.0 Street Sweeper Operator 1.0 1.0 1.0 1.0 Supervising Administrative Clerk 1.0 1.0 1.0 1.0 Tree Operations Supervisor 0.0 0.0 0.0 1.0 Tree Trimmer 2.0 0.0 0.0 0.0 1.0 27.0 23.0 24.0 25.0 WATERIWASTEWATER DIVISION Administrative Clerk 1/11 Assistant Wastewater Treatment Superintenden Assistant Water/Wastewater Superintendent Chief Wastewater Plant Operator Laboratory Services Supervisor Laboratory Technician 1/II Laborer/Maintenance Worker 1/II Plant & Equipment Mechanic Senior Plant & Equipment Mechanic Wastewater Plant Operator 1/II Wastewater Plant Inspector Water/Wastewater Maintenance Worker III Water/Wastewater Superintendent Water/Wastewater Supervisor RISK MANAGEMENT Risk Management Technician Risk Manager Admin Assistant to City Manager 1.0 1.0 0.0 0.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 2.0 2.0 2.0 2.0 7.0 7.0 7.0 7.0 2.0 4.0 4.0 5.0 2.0 0.0 0.0 0.0 6.0 6.0 6.0 6.0 2.0 2.0 2.0 2.0 5.0 5.0 5.0 5.0 1.0 1.0 1.0 1.0 3.0 3.0 3.0 3.0 35.0 35.0 34.0 35.0 1.0 1.0 0.0 0.0 0.0 0.0 1.0 1.0 0.5 0.0 0.0 0.0 14-r1 1.5 1.0 1.0 1.0 -- _ - TRANSPORTATION & COMMUNICATIONS Transporation Coordinator 0.0 0.0 0.0 1.0 Transit Manager 0.0 1.0 1.0 1.0 Admin Assistant to City Manager 0.5 0.0 0.0 0.0 0.5 1.0 1.0 2.0 TOTAL REGULAR POSITIONS.: ;391:w ;: 379 {i: 392:ti 447 0:: 14-r1 1995-97 FINANCIAL PLAN AND BUDGET TEMPORARY FULL.-TDIE EQUIVALENTS (FTE's) ,, 3:83-9�' '1994-3� 199596 = #896-�7 0.00 0.50 0.00 0.00 Public Safety Police Protection Fire Safety Graffiti Abatement Total Public Safety Public Utilities Water Utility Services Wastewater Utility Services Electric Utility Services Total Public Utilities Transportation Streets and Flood Control Transit Total Transportation Leisure, Cultural & Social Services Parks and Recreation Library Community Center Camp Hutchins Total Leisure, Cultural & Social Services Community & Economic Development Planning Building Inspections Engineering Economic Development Total Community & Economic Development General Government City Manager Public Works Administration Legal Services City Clerk Services Personnel Administration Risk and Solid Waste Management Information Systems Management Financial Administration Building Maintenance Equipment Maintenance Total General Government TOTAL OPERATING BUDGET 0.37 0.00 0.00 0.00 0.00 0.50 0.00 0.00 0.70 0.70 0.70 0.70 1.07 1.20 0.70 0.70 3.05 2.05 3.05 3.05 0.50 0.75 1.13 0.88 1.44 0.00 0.00 0.00 4.99 2.80 4.18 3.93 0.95 0.95 0.95 0.95 15.10 15.00 15.00 15.50 16.05 15.95 15.95 16.45 37.90 37.90 37.20 37.20 5.00 5.00 6.00 6.00 1.00 6.50 6.00 7.00 6.00 4.00 4.00 49.90 49.90 53.70 53.20 0.90 1.40 0.80 0.60 0.40 1.90 0.50 0.60 1.40 1.80 2.70 1.00 0.20 1.00 1.00 0.00 0.00 0.90 0.60 0.45 0.30 0.00 0.00 5.10 6.70 5.80 4.80 0.98 0.98 0.25 0.25 7.73 9.88 6.05 6.65 80 34 81:13 14-/R 1995-97 FINANCIAL PLAN AND SUMMARY SUMMARY OF SIGNIFICANT EXPENDITURES AND STAFFING CHANGES W.. Requested . 4., Position '= fiost= Carryanagzr , APProved.' PTOed Public Safety Police Protection Police Administration Maintenance Contract - Roark Corp 22,025 22,025 Police Operations Dispatcher/Jailer 2 62,390 2 62,390 fund with savings in $17,724 overtime Fire Safety Fire Administration Replace copy machine 8,505 8,505 Modification of Station #1 Lobby 10,900 10,900 Fire Special Services Hazardous Waste Cleanup 5,000 fund from contingency as needed Fire Training Increase training account 7,420 7,420 Fire Prevention Fire Inspector -1 (34,905) pending policy of inspections Other Safety Graffiti Abatement - Streets Graffiti Abatement Coordinator 1 15,170 contract out Total Public Safety 3 131,410 26,825 1 49,510 Public Utilities Water Utility Services Water Other equip 4,475 4,475 Plant & Equip mechanic + tools 1 52,955 1 52,955 anticipated funding-settlement DBCP Wastewater Utility Services Wastewater Funding for consultant - corrosion 12,000 12,000 one time cost Other equip 8,525 8,525 increase in elec use & natural gas 20,000 20,000 consultant for PSM document 15,000 15,000 one time cost Electric Utility Services Electrical lap top computer 5,000 Utility Management Administrator 1 63,950 1 63,950 office furniture replacement 5,000 5,000 Director Business Plan & Marketing 18,765 18,765 Computer 3,500 3,500 Lap top computer 5,000 5,000 Engineering Design Software 7,000 7,000 Office Wall remodel & shelving 3,500 3,500 Senior Electrical Estimator Reclass 4,300 4,300 Reclass; Assistant Electrical Dir no cost Inspector/Relief Superintendent 1 81,640 1 81,640 Maintenance backlog reduction 117,520 One lineman/linewoman 2 131,120 1 65,560 Pulling Equipment 6,200 6,200 Electric Line Clearance 55,000 55,000 Misc equipment 137,940 137,940 Total Public Utilities 5 758,390 4,475 4 565,835 1995-97 FINANCIAL PLAN AND SUMMARY SUMMARY OF SIGNIFICANT EXPENDITURES AND STAFFING CHANGES Transportation Streets and Flood Control Street Add laborer for Downtown cleanup 1 28,480 Tree Operations Supervisor 1 Transit Transit Transit Transportation Coordinator 1 56,250 Add benefits for Transit employees 32,105 Part time clerical staff 0.5 10,000 Total Transportation 3.5 126,835 Leisure, Cultural & Social Services Parks & Recreation Indoor/Outdoor Activities Late nite basketball league 4,650 Skate park 39,500 Park Maintenance Seasonal Labor 0.5 7,160 Part time Lodi Lake 0.5 7,160 Park Naturalist 0.5 10,535 Community Center Community Center Commissions Increase funding - Arts grants 8,860 After school program 37,800 Community Center Study Reclass from Admin Clerk 2,070 Study Reclass Build Maint Worker 2,725 Purchase lawn mower 8,000 Expand Arts Coordinator to Full Time 0.5 38,000 Total Leisure, Cultural & Social Ser 2 166,460 Community & Economic Development Construction Development Building and Safety Personal Computer (3) 10,200 Adm Clerk II from part-time 0.4 8,000 Code Enforcement Community Improve Officer full time 1 27,400 part time Admin Clerk II - add hrs 0.8 10,950 add operating costs 4,080 Repair and Demolition funds Engineering 4,650 7,160 7,160 1 approved funded as part of tree contract 1 56,250 - contract out 0.5 10,000 2.5 66,250 39,500 $39,500 offset by revenue 1 10,535 increase funding for full-time posisiton 8,860 37,800 Council approved at 3/20 meet 2,070 2,725 8,000 0.5 38,000 $38,000 less rev $10,000 18,970 1 147,490 10,200 4,080 0.4 8,000 approved 3/20 CC meet 1 27,400 $20,000 set aside Part time hours - intern program 1.5 31,125 1.5 31,125 Community & Econ Dev 3.7 91,755 14,280 2.9 66,525 H- 0'10 1995-97 FINANCIAL PLAN AIND SUMMARY SUMMARY OF SIGNIFICANT EXPENDITURES AND STAFFING CHANGES h-' C�/ &,(utea Managed Carcya�zer . Approued ,Eopattie[t General Government Administrative Services City Manager Fund Parking Hiring Officer 0.5 8,150 0.5 8,150 Downtown Coordinator - contract employ 1 50,000 1 50,000 contract employee Human Resources Part time clerical 0.9 15.000 0.6 9.000 Finance Administration MIS name & modular furnishings 5,000 5,000 Contract Analyst to City employee none none position approved at no add cost MIS Manager 1 70,000 bring forward with master plan Organizational Support Services Building Maintenance Repairs to Fire Dept facilities 25,000 15,000 increase fundinglevel to $40,000 Equipment Maintenance & Motor Pool upgrade fleet management system 9,705 9,705 Total General Government 3.4 182,855 9,705 2.1 87,150 TOTAL OPERATING BUDGET W . ;' .J 4�S? 71is 25 s Z3 5 ;982 7ftk. h-' C�/ 1995-97 FINANCIAL PLAN AND SUMMARY CAPITAL BUDGET DETAIL BY MISSION Public Safety Police Protection Police Investigations Construction & move into Forum Police Operations Replacement of Motorola Radios match to City match - grant Fire Safety Fire Administration Refurbish Fire Engines Total Public Safety Public Utilities Water Utility Services Water 3/4 ton utility body truck (1/2 by sewer) one ton pickup Electric Utility Eliminate 1995-97 estimates Economic Development Model Plant Asset Management System Replacement vehicle Power circuit breaker speed analyzer Equip storage facility Utility tuck body replacement Substation Construction High Voltage Distribution System Improvements Line Extensions Total Public Utilities Transportation Streets and Flood Control Street Maintenance Purchase one ton utility body truck Purchase one ton dump truck Transit Transit buses Total Transportation 168,000 - 168,000 32,965 21,400 funded w/95-97 budget 157,845 157,845 83,000 no vehicles til policy approved 441,810 325,845 22,550 no vehicles til policy approved 33,375 33,375 ties to new mechanic position (982,675) 30,000 30,000 30,000 30,000 30,000 30,000 10,000 10,000 200,000 200,000 12,000 12,000 92,940 92,940 716,195 716,195 299,715 299,715 1,476,775 471,550 27,910 31,050 189,000 189,000 247,960 189,000 Leisure, Cultural & Social Services Parks and Recreation Parks and Recreation Administration City wide computerized irrigation & light sys 55,000 Basketball backboards & Scoreboard 12,700 Parks Division Lodi Lake Park Irrigation System Northside 20,000 Design Phase Southeast section dev 25,000 Adult Sports It- -21 no vehicles til policy approved no vehicles til policy approved 50,000 additional CIP funds given for 1 if not used, return to fund balan 1995-97 FINANCIAL PLAN AND SUMMARY CAPITAL BUDGET DETAIL BY MISSION Purchase of portable fence 15,035 Park Maintenance Tennis courts resurfacing 30,000 Legion Park basketball court 30,000 Sidewalk installation - Grape Bowl 32,000 Fence Improvements 15,000 School Playground 50,000 Legion Park Retrofit 33,500 Equipment Maintenance Turf vehicles 30,000 Replace flat bed dump truck 30,000 Total Leisure, Cultural & Social Servic 378,235 Community & Economic Development Construction Development Building and Safety Network server 13,000 Code Enforcement 4 door sedan 17,000 Total Community & Economic Develo 30,000 General Government Organizational Support Services Building Maintenance Equipment Maintenance & Motor Pool Motor pool vehicle replacement 40,000 Total General Government 40,000 TOTAL OPERATING BUDGET 2,b147$0 13,000 13,000 50,000 33,500 133,500 Approved at 3/20 Council meet no vehicles til policy approved no vehicles til policy approved already funded no vehicles til policy approved no vehicles til policy approved f 1995-97 FINANCIAL PLAN SUPPLEMENT & APPROVED 1996-97 BUDGET PERFORMANCE FACTORS PUBLIC SAFETY Police Install Mobil Data Terminals Increase auto vehicle theft recovery Increase vehicle theft arrests Implement Street Crimes Unit Expand Problem Oriented Policing (POP) projects Increase special tactical operations (stings) Increase Community Oriented Policing (CIO) program Increase Operations "All Out" Increase horse patrol Fire Emergency Responses Medical, Fire, Hazardous conditions Training Skills maintenance, confined spaces Maintenance Apparatus, hydrants, equipment PUBLIC UTILITIES Water Utility Service Total water delivered Number of customers Wells and total capacity available Metered services Water conservation Wastewater Maintenance Miles of collection system inspected and cleaned New services installed or upgraded Millions of gallons of wastewater treated and discharged Pounds of biosolids produced Millions of gallons of wastewater reclaimed TRANSPORTATION Street Maintenance Street miles under jurisdiction Tons of asphalt placed by city forces Sidewalk repairs Traffic signals maintained Street Trees Trees trimmed by contract/city crews Trees planted/removed 1995-97 FINANCIAL PLAN SUPPLEMENT & APPROVED 1996-97 BUDGET PERFORMANCE FACTORS Street Cleaning Curb miles of street swept Gallons of herbicide applied LEISURE, CULTURAL & SOCIAL SERVICES Parks & Recreation Program registrants and participation levels Revenue to cost ratio (30% mandated) Programs offered/new Rental of facilities Partnering CIP projects completed Community Center Number of special events coordinated Amount of funds raised Expand rental contracts Hours of swimming pool use Establish energy conservation program Publish arts brochure as marketing piece Number of seniors served Overall cost recovery COMMUNITY & ECONOMIC DEVELOPMENT Community Development General plan revisions Block Grant projects administered Building applications reviewed Number of applications Number of permits issued Value of permits issued Number of inspections performed Response time to inspection requests Technical assistance provided to contractors Number of enforcement cases processed Engineering Encroachment permits issued Trak complaints processed Traffic work orders issued rl- 916' 1995-97 FINANCIAL PLAN SUPPLEMENT & APPROVED 1996-97 BUDGET PERFORMANCE FACTORS Economic Development Number of improved parcels Availability of infrastructure Tax incentives Fee structure Measure impact of joint Chamber of Commerce/City business retention program Determine cost -to -benefit of business incentive program GENERAL GOVERNMENT Public Works Administration Percentage of management objectives completed Building Maintenance Square feet of buildings maintained Program cost/square foot of building maintained Equipment Maintenance Vehicle and heavy equipment fleet size Work orders completed Services/safety checks/tune-ups City Clerk Percentage of adlegs updated Contracts transferred onto personal computer Finance Department Number of billing arrangements made Number of parking citations written Number of mail pieces posted Number of payments received Number of service orders processed Number of checks issued Number of reports produced Number of Pc users supported. Number of projects completed Number of meters read Number of service connections Number of purchase orders processed H -ab 1995-97 FINANCIAL PLAN SUPPLEMENT & APPROVED 1996-97 BUDGET BUDGET REFERENCE MATERIALS Overview Complementing the general budget policies in Section B are a number of major policy documents that also guide the preparation and execution of the City's financial plan. A brief description of each of the following documents is provided in this section of the original 1995-97 Financial Plan: * Municipal Code * General Plan * Cost Allocation Plan * Monthly Financial Report * Comprehensive Annual * Travel and Business Expense Policy Financial Report The following materials are also included in this section of the original 1995-97 Financial Plan to facilitate the reader's understanding of the Financial Plan and Budget and the preparation process: Budget Glossary Defines terms that may be used in a manner unique to public finance or the City's budget process in order to establish common terminology. Expenditure Object Codes Defines object codes used to group and disclose expenditures in monthly reports. Major Preparation Guidelines Describes the steps, procedures and calendar used in developing and documenting the 1995-97 Financial Plan and Budget. For this Financial Plan Supplement, the Budget Glossary and Calendar has been included on the following pages of this section. I-1 r 1995-97 FINANCIAL PLAN SUPPLEM014T & APPROVED 1996.97 BUDGET BUDGET GLOSSARY Activities Specific services performed to accomplish program objectives and goals. (See Function) Annual Operating Budget Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing acquisition, spending, and service delivery activities of a government are controlled. Appropriation A legal authorization made by Council to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in amount and as to the time when it may be expended. Assessed Valuation A value established for real property for use as a basis in levying property taxes. For all agencies in the State of California, assessed value is established by the County for the secured and unsecured property tax rolls; the utility property tax roll is valued by the State Board of Equalization. Under Article XIII of the State Constitution (Proposition 13 adopted by the voters on June 6, 1978), properties are assessed at 100% of full value. Proposition 13 also modified the value of real taxable property for fiscal 1979 by rolling back values to fiscal 1976 levels. From this base of assessment, subsequent annual increases in valuation are limited to a maximum of 2%. However, increases to full value are allowed for property improvements or upon change in ownership. Personal property is excluded from these limitations, and is subject to annual reappraisal. Audit Prepared by an independent certified public accountant (CPA), the primary objective of an audit is to determine if the City's Financial Statements present fairly the City's financial position and result of operations in conformity with generally accepted accounting principles. In conjunction with their performance of an audit, it is customary for an independent auditor to issue a Management Letter stating the adequacy of the City's internal controls as well as recommending improvements to the City's financial management practices. Bonds A form of borrowing (debt financing) which reflects a written promise from the City to repay a sum of money on a specific date at a specified interest rate. Bonds are used to finance large capital projects such as buildings, streets, utility infrastructure, and bridges. (See Debt Financing Policy and Revenue Bonds) Budget A financial plan for a specified period of time that matches planned revenues and expenditures to municipal services. The City of Lodi uses a financial plan covering the fiscal year July 1 through June 30. I-2 1995-97 FINANCIAL PLAN SUPPLENNgT & APPROVED 1996-97 BUDGET BUDGET GLOSSARY Budget Amendment The Council has the sole responsibility for adopting the City's budget, and may amend or supplement the budget at any time after adoption by majority vote. The City Manager has the authority to approve administrative adjustments to the budget as long as those changes will not have a significant policy impact nor affect budgeted year-end fund balances. Budget Message Included in the opening section of the budget, the Budget Message provides the Council and the public with a general summary of the most important aspects of the budget, changes from previous fiscal years, and the views and recommendations of the City Manager. Budget Policies General and specific guidelines adopted by the Council that govern financial plan preparation and administration. Capital Improvement Plan (CIP) A plan to provide for the maintenance or replacement of existing public facilities and assets and for the constructions or acquisition of new ones. It sets forth each project or other contemplated expenditure in which the government is to have a part and specifies the full resources estimated to be available to finance the projected expenditures. Capital Outlay Expenditures which result in the acquisition of or addition to fixed assets. Capital Project Funds This fund type is used to account for financial resources used in the acquisition or construction of major capital facilities other than those financed by Proprietary Funds and Trust Funds. (See Fund) Certificates of Participation Form of lease -purchase financing used to construct or acquire capital facilities and equipment. Contingent Account Funds budgeted to cover a possible, unforeseen, or accidental occurrence. A special allocation form is to be used to transfer funds from this account to an operating account to cover other unforeseen items. Contributions A transfer of funds to the general fund in order to provide adequate funding for the Operating Budget. Also referred to as an "In -Lieu Franchise Tax". - Debt Financing Borrowing funds as needed and pledging future revenues to make current expenditures. The City of Lodi uses debt financing only for one-time capital improvements whose life will exceed the term of financing and where expected revenues are sufficient to cover the long-term debt. (See Debt Financing Policy) I-3 1995-97 FINANCIAL PLAN SUPPLENMVT & APPROVED 1996-97 BUDGET BUDGET GLOSSARY Debt Instrument Methods of borrowing funds, including general obligation (G.O.) bonds, revenue bonds, lease/purchase agreements, lease -revenue bonds, tax allocation bonds, certificates of participation (COP's), and assessment district bonds. (See Bonds and Revenue Bonds) Debt Service Payments of principal and interest on bonds and other debt instruments according to a pre -determined schedule. Debt Service Funds This fund type is used to account for the payment and accumulation of resources related to general long-term debt principal and interest. (See Fund) Department A major organizational unit of the City which has been assigned overall management responsibility for an operation or a group of related operations within a functional area. Depreciation Expiration in the service life of fixed assets, other than normal wear and tear. The portion of the cost of a fixed asset which is charged as an expense during a particular accounting period. In accounting for depreciation, the cost of a fixed asset, less any salvage value, is prorated over the estimated service life of such an asset. Each period is charged a portion of this total cost. Through this process, the entire cost of the asset is ultimately charged off as an expense. Designated Fund Balance Designated fund balances are amounts set aside for planned actions and do not represent actual commitments. Designated funds are not reserves. Reserves arise from statutory requirements or actions already taken by the City Council. Encumbrances Commitments related to unperformed (executory) contracts for goods or services which are a legal obligation. Enterprise Funds This fund type is used to account for operations that are: (a) financed and operated in a manner similar to private sector enterprises and it is the intent of the City that the costs (including depreciation) of providing goods or services to the general public be financed or recovered primarily through user charges; or (b) the City or an outside grantor agency has determined that a periodic determination of revenues earned, expenses, and net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. Six enterprise funds have been established by the City: electric, water, wastewater, Camp Hutchins Child Care Center, and transit. (See Fund) I-4 1995-97 FINANCIAL PLAN SUPPLEMENT & APPROVED 1996-97 BUDGET BUDGET GLOSSARY Expenditure The outflow of funds paid or to be paid for an asset obtained or goods and services obtained regardless of when the expense is actually paid. This term applies to all funds. Note: An encumbrance is not an expenditure; and encumbrance reserves funds to be expended. Expenditure Savings Under the City's budgeting procedures, personnel cost projections are based on all positions being filled throughout the year. Cost projections for major supply purchases and service contracts are projected on a similar basis. However, past experience indicates that expenditures are consistently less than budgeted amounts, due at least in part to this costing methodology. Accordingly, the Expenditure Savings is used to account for this factor in preparing fund balance projections. Financial Plan A parent document for the budget which establishes management policies, goals and objectives for all programs within the City for a two year period. (See Budget) Fiscal Year The beginning and ending period for recording financial transactions. The City has specified July 1 to June 30 as its fiscal year. Fixed Assets Assets of long-term nature such as land, buildings, machinery, furniture and other equipment. The City has defined such assets as those with an expected life in excess of one year and an acquisition cost in excess of $3,000. Full -Time Equivalent (FTE) The decimal equivalent of a part-time position converted to a full-time bases. i.e. One person working half- time would equate to 0.5 FTE. Fund An accounting entity that records all financial transactions for specific activities or government functions. The seven generic fund types used by the City are: General Fund, Special Revenue, Debt Service, Capital Projects, Enterprise, Internal Service, and Trust and Agency. Fund Balance Also known as financial position, fund balance is the excess of assets over liabilities, and represents the cumulative effect of revenues and other financing sources over expenditure and other financing uses. Function A group of related activities crossing organizational (departmental) boundaries and aimed at accomplished a broad goal or accomplishing a major service. The six functions in the City's financial plan are: Public Safety; Public Utilities; Transportation; Leisure, Cultural and Social Services; Community Development; and General Government. I-5 1995-97 FINANCIAL PLAN SUPPLIIVUM & APPROVED 1996-97 BUDGET BUDGET GLOSSARY General Fund The primary operating fund of the City, all revenues that are not allocated by law or contractual agreement to a specific fund are accounted for in the General Fund. General Fund resources can be utilized for any legitimate governmental purpose with the exception of subvention or grant revenues restricted for specific purposes. (See Fund) General Obligation Bonds Bonds in which a government has pledged its full faith and credit to their repayment of the issues. Sometimes used to refer to bonds which are to be repaid from taxes and other general revenues. Goal A statement of broad direction, purpose or intent. Internal Service Fund A fund used to account for the goods and services provided to other departments or agencies of a government on a cost -reimbursement basis. Investment Revenue Revenue received as interest from the investment of funds not immediately required to meet cash disbursement obligations. Line -Item Budget A budget that lists detailed expenditure categories (salary, utilities and communications, materials and supplies, etc) separately, along with the amount budgeted for each specified category. The City uses a program rather than line -item budget, although detail line -item accounts are maintained and recorded for financial reporting and control purposes. Management Objectives Objectives which concern the operation of the whole City rather than individual departments or programs. Operating Budget The portion of the budget that pertains to daily operations providing basic governmental services. The program budgets in the financial plan form the operating budget. Operating Transfers Operating transfers represent transfers of funds from one governmental fund to another governmental fund when both governmental funds are part of the same reporting entity. An operating transfer is a legally authorized transfer between funds in which one fund is responsible for the initial receipt of funds, and another fund is authorized to use the resources to finance its operating expenditures or expenses. Operations A grouping of related activities within a functional area (See Function and Activity) I-6 1995-97 FINANCIAL PLAN SUPPLEMENT & APPROVED 1996-97 BUDGET BUDGET GLOSSARY Ordinance A formal legislative enactment by the governing board of a municipality. It has the full force and effect of law within the boundaries of the municipality to which it applies, provided it is not in conflict with any higher form of law, such as State statute or constitutional provision. The difference between an ordinance and a resolution is that the latter requires less legal formality and has a lower legal status. Performance Factors A performance factor is a public oriented measure which, whether stated in terms of effectiveness or efficiency, quantitatively describes how well a service is being performed. Reimbursable Expenses An expenditure that will be repaid through a billing, contract, or agreement with a third party. Reserve An account used to indicate that a portion of a fund's balance is legally restricted for a specific purpose and is, therefore, not available for general appropriation. Residual Equity Transfers A residual equity transfers represent nonrecurring or nonroutine transfer of equity between funds -- for example, contribution of enterprise fund or internal service fund capital by the general fund, subsequent return of all or part of such contribution to the general fund, and transfers of residual balances of discontinued funds to the general fund or a debt service fund. Restricted Assets Monies or other resources, the use of which is restricted by legal or contractual requirements. In governmental accounting, special treatments are applied to restricted assets arising out of debt in Enterprise Funds. Revenue Amounts received from taxes, fees, permits, licenses, interest and inter -governmental sources during the fiscal year. Revenue Bonds Bonds sold to Construct a project that will produce revenues pledged for the payment of related principal and interest. (See Bonds) Special Revenue Funds This fund type is used to account for the proceeds from specific revenue sources (other than trusts or major capital projects) that are legally restricted to expenditures for specific purposes. (See Fund) Subventions Revenues collected by the State (or other level of government) which are allocated to the City on a formula basis. The major subventions received by the City from the State of California include motor vehicle in -lieu, and gasoline taxes. I-7 1995-97 FINANCIAL PLAN SUPPLEMENT & APPROVED 1996-97 BUDGET BUDGET GLOSSARY Taxes Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits such as special assessments. Neither does the term include charges for services rendered only to those paying for such services. Trust and Agency Funds Also known as Fiduciary Fund Types, these funds are used to account for assets held by the City in a trustee capacity or as an agent for private individuals, organizations, or other governmental agencies. The fiduciary funds used by the City are expendable trust, non -expendable trust and agency funds. (See Fund) User Charges The payment of a fee for direct receipt of a public service by the party benefiting from the service. I-8 1995-97 FINANCIAL PLAN SUPPLEMINT & APPROVED 1996-97 BUDGET 1996-97 BUDGET CALENDAR Issue Budget Instructions & Budget Calendar to Departments 1/10/96 Distribute budget worksheets showing proposed 1996-97 Departmental budget 1/15/96 Discuss Performance Factors at Management Team Meeting - auditors 2/5/96 City Council Budget Overview - Shirtsleeve Overview of Two Year Budget 2/6/96 Overview of Budget Assumptions, Objectives, & Policies Overview of Council Goals & Calendar City Council Budget Overview - Shirtsleeve Revenue Projections 2/13/96 Fund Status Departmental Operating & Capital Budget Adjustments to Finance 2/27/96 City Manager Budget Review 3/4-15/96 Performance Review - Police & Fire 3/19/96 City Council Review of Significant Expenditure Requests - Shirtsleeve 3/26/96 Performance Review - Public Works & Transportation 4/2/96 Performance Review - Leisure, Cultural & Social Services 4/3/96 City Council Review of Capital Budget Requests - Shirtsleeve 4/9/96 Perfor_n-nance Review - Community Development & Economic Development 4/16/96 Performance Review - General Government 4/17/96 Performance Review - Electric Utility & Water/Sewer 4/23/96 Draft Financial Plan and Budget - 2nd year 5/20/96 Distribute Budget to City Council 6/4/96 Budget Introduced at Regular City Council Meeting 6/5/96 Adopt 1995-97 Financial Plan and Budget - 2nd Year I-9 6/19/96