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Home My WebLink AboutAgenda Report - April 30, 2008 B-02 SMBudget FY 200&09 Budge Presentation FY 2008- 09 Presented April 2008 Budget FY 200&09 Budget Highlights • General Fund balanced with revenues and expenses in spite of revenue decline • Electric Utility reserves are increasing • 2002 General Fund COPs allocated to departments • New special revenue funds • Vehicle Replacement reserves implemented at 85% • One Department Head held vacant 2 All Funds Expenditures Library Fund 2% Street Fund Fleet, Transit, 4% Benefits Fund 4% Water Fund 6% Wastewater Fund 12% General Fund Self Ins. Fund Electric Fund Vehicle, Equip, Replace, Capital Outlay 1 % Community Center 1% Comm Dev Special Rev Fund 1 % Recreation 1 % Debt Service 1% 39% 3 Budget FY 200&09 All Funds Expenditures Fund Budget 08-09 Electric Fund 72,281,677 General Fund 43,104,463 Wastewater Fund 22,576,837 Water Fund 11,773,367 Benefits Fund 7,453,525 Fleet, Transit, TDA 7,004,370 Street Fund 5,935,299 Library Fund 3,215,020 Self Insurance Fund 3,011,630 Vehicle, Equip, Replace, Capital Outlay 2,560,230 Community Center 1,966,816 Community Development Special Revenue Fund 1,826,820 Recreation Fund 1,814,112 Debt Service Fund 1,770,980 Other 662,237 Grand Total 186,957,383 E 0 0 0 0 Budget FY 2008-09 Ratio of Total Expenditures Electric Fund 39% General Fund 23% Wastewater Fund 12% Water Fund 6% Total 80% 5 Budget FY 2008-09 City Organization Chart Citizens City Council LilbrsryI I I I I I I Boards and Board City Attorney City Manager City Clark Commlzalona Library �I M a=� d= ml laexAv" Gimaw ammunfty Cent" Parks and Recreation Community Developmerrt Electric Utility lic Works Fre Police Financial Services miwQq Budde#! Human Revenue' Resources Treasury Div. DiiV6iCffl Systeme Div ision Co Budget FY 200&09 Total City-wide Staffing 460 Positions — (net change of 2) 37 Full-time Equivalents (FTE) 7 General Fund Balance (Unreserved) 2001 2002 2003 2004 2005 2006 Budget Budget target 07-08 08-09 8 $10,000 $9,000 - $8,000 - $7,000 - U) C O $6,000 - . $5,000 - U) L ca $4,000 - O $3,000 - $2,000 - $1,000 - General Fund Balance (Unreserved) 2001 2002 2003 2004 2005 2006 Budget Budget target 07-08 08-09 8 Budget FY 200&09 LEnding Fund Balance (Net Assets) Unreserved 3,048,435 5,175,522 3,261,405 4,534,293 4,534,293 �1 Statement of Estimated Changes in Fund Balance For the Fiscal Year Ended June 30, 2009 With Audited Actuals for Fiscal Year 2005-06 and 2006-07 and Comparative Budget Fiscal Year 2007-08 Audited Audited Estimated 2005-06 2006-07 2007-08 2007-08 2008-09 Actuals Actuals Budget Actuals Budget General Fund I I I Beginning Fund Balance (Net Assets) Unreserved 1,506,926 3,048,435 3,500,000 5,175,522 4,534,293 Revenues 42,873,053 43,728,599 45,600,463 44,789,957 43,104,463 Expenditures 41,331,544 41,601,512 45,839,058 45,431,186 43,104,463 Net Difference (Revenues Less Expenditures) 1,541,509 2,127,087 (238,595) (641,229) - LEnding Fund Balance (Net Assets) Unreserved 3,048,435 5,175,522 3,261,405 4,534,293 4,534,293 �1 Budget FY 200&09 General Fund Revenues Other Revenue 13% 10 Operating Operating Fees T -----_r- - I-_ AO/ Pima& & res Investments, Licenses & Permits 1% Taxes 29,754,005 Other Revenue 5,467,800 Operating Transfers -In 5,432,983 Operating Fees 1,700,775 Fines & Forfeitures 409,400 Investments, Licenses & Permits 339,500 Grand Total 43,1049463 Budget FY 200&09 Selected General Fund Revenues 2008-09 Property Tax � $665,000 Sales Tax � $349,000 Cable TV Franchise 1 $114,200 SIB 90 Funds + $200,000 TOT t $98,000 Card Room Tax t $100,000 Vehicle License Fees � $82,000 11 Budget FY 200&09 Year to Year General Fund Revenue Decline Change in total amount ($750,000) Change including CPI ($2,116,000) 12 51,000,000 49,000,000 47,000,000 45,000,000 43,000,000 41,000,000 39,000,000 37,000,000 35,000,000 General Fund Revenue History Notes: Community Development revenue and Library Property Tax revenues were adjusted in 2004-05. HSS and P&R specific -revenue has been removed from 2008-09. 13 51,000,000 49,000,000 47,000,000 45,000,000 43,000,000 41,000,000 39,000,000 37,000,000 35,000,000 General Fund Revenue History - Inflated with CPI Notes: Community Development revenue and Library Property Tax revenues were adjusted in 2004-05. HSS and P&R specific -revenue has been removed from 2008-09. 14 I��IIII1�171I1; 10,000,000 M. 01801811 �:��I�I��I�I�; C�iI�I��ilili; 2,000,000 Sales & Use Tax 15 $250 $200 $150 $100 $50 Sales Tax per capita - budget amounts FY 2007-08 $207.57 $162.05 $161.38 $134.99 $37.25 Tracy Lodi Stockton Manteca Galt 16 12,000,000 10,000,000 �� 2,000,000 Property Taxes 17 $300 $250 $200 $150 $100 $50 $0 Property Tax per capita - budget amounts FY 2007-08 $247.66 $164.81 $160.27 $129.11 $103.69 Tracy Manteca Lodi Stockton Galt 8, 000, 000 7, 000, 000 6;000;000 5;000;000 4;000;000 3;000;000 2, 000, 000 1;000,000 In -lieu Franchise -Electric 6.779.000 658735228 65941,960 6,347,868 6,050,000 Actuals Actuals Actuals Budget Budget 2004-05 2005-06 2006-07 2007-08 2008-09 I� 12.50% 12.00% 11.50% 11.00% 10.50% 10.00% 9.50% 9.00% Budget FY 200&09 PILOT History 2003 2004 2005 2006 2007 2008 K11 5,000,000 MEMO= 3,000,000 In -lieu - VLF 1,000,000 21 600,000 500,000 400,000 300,000 200,000 100,000 SB 90 510,868 264,638 200,000 167 000 Actuals 2005-06 Actuals 2006-07 Budget 2007-08 Est Actuals 2007-08 Budget 2008-09 22 1,200,000 1,000,000 .11 111 200,000 Business License Tax 23 500,000 300,000 200,000 100,000 Transient Occupancy Tax 24 350,000 300,000 250,000 200,000 150,000 100,000 50,000 Cable TV Franchise 25 %ivv,vvv 250,000 200,000 150,000 100,000 50,000 Gas Franchise 26 3,000,000 2,500,000 2,000,000 y f0 O D 1,500,000 1,000,000 500,000 Budget FY 200&09 ERAF Educational Revenue Augmentation Fund Funds shifted to schools from City of Lodi Year 27 *fy 07-08 & 08-09 estimates Budget FY 200&09 Important Considerations for the General Fund • Hold contributions to the Self -Insurance reserve • Fire Department overtime reduced • Fire training reduced • Four positions held open in PD • One management position held open • Internal Services reduced by one • Debt service allocated to Departments • Special revenue fund for Recreation and Community Center. Revenue is assigned to department • No department merger proposed 28 General Fund Expenses Financial Services Parkd% Department 5% Public Works Department 8%/ Non - Departmental 14 13% Fire Department 22% Information City Budget & Human Systems Manager Treasury Resources 2% 2% 2% 1% City Clerk 1% City Attorney 1% Economic Development 1% Police Department 38% $43, 104,463 29 Budget FY 2008-09 Personnel Assets Represent 70.9% of General Fund Expenditures all Budget FY 200&09 Allocation of 2002 COP Economic Development - School Street $ 2537220 Community Center - Hutchins Street Square $ 6627520 Police Building Financed $ 7597140 Total $1,674,880 31 Budget FY 200&09 Donations and Special Events Lodi Conference and Visitor's Bureau $101,000 $93,500 Lodi Downtown Business Partnership $35,000 $35,000 San Joaquin Partnership $35,000 $35,000 Lodi District Chamber of Commerce $1,400 $1,400 Fireworks $22,000 $22,000 SJC Enterprise Zone administration $23,000 Grants for Arts $50,000 $50,000 Fourth of July $3,000 Grape Festival $5,000 Parade of Lights $1,000 Celebration on Central $1,000 Miscellaneous Special Events $40,000 TOTAL $509000 W Budget FY 200&09 Department Budget Variances 07/08 — 08/09 Police Department $ 14,721,614 $ 15,983,533 $ 1,261,919.00 7540%/o Fire Department $ 9,023,791 $ 9,506,880 $ 483,089.00 Non -Departmental $ 6,766,674 $ 51553,195 $ 1,213,479.00 1(17.4%) Public Works Department $ 3,589,768 $ 3,521,483 $ (68,285.00) (1.9%) Parks Department $ 2,371,590 $ 212971451 $ (74,139.00) (3.1%) Financial Services $ 1,606,925 $ 11703,947 $ 97,022.00 t 6.0% Information Systems $ 1,167,833 $ 1,071,547 $ 96,286.00 (8.6%) City Manager $ 6275420 $ 659,786 $ 32,366.00 t 5.2% Budget and Treasury $ 736,620 $ 648,541 $ (88,079.00) (12.0%) Human Resources $ 723,380 $ 623,257 $ 100,123.00 13.8% City Clerk $ 4945743 $ 580,932 $ 86,189.00 17.4% City Attorney $ 488,573 $ 488,567 $ 6.00 o.o% Economic Development $ 223,220 $ 465,344 $ 242,124.00 t 108.5% 09] Budget FY 200&09 Police & Fire Budgets as a percentage of total General Fund Budget Police Department Fire Department Total Public Safety $15,983,533 $9,506,880 $25,490,413 Public Safety share of General Fund Budget 59.14% M, 30,000,000 25,000,000 15,000,000 10,000,000 5,000,000 Budget FY 2008-09 Public Safety Budget vs. Property and Sales Tax Total Public Safety Total Budget Prop & Sales Tax Total 35 Parks and Recreation Year to Date Comparison FY 2007-08 $4,200,107 Budget FY 2008-09 FY 2008-09 $4,111,563 we Community Center Year to Date Comparison FY 2007-08 Budget FY 2008-09 FY 2008-09 $1,9667816* *reflects increase in debt service 37 Budget FY 200&09 Position Changes Community Center Administrative Clerk Program Coordinator Re -class General Services Building Services/Event Sr. Facilities Maintenance Coord. Worker Re -class M&O Community Center Changed to Director 0.5 Executive M mt Transfer to Facilities Maintenance PW - Worker * Facilities M&O Art/Events Coordinator New Position I Mid -Management 0.01 * current staff members are not affected by this change Budget FY 200&09 Position Changes Community Development We * current staff members are not affected by this change Transfer to General Junior Planner PW -Transit Services General Plan Check Engineer Building Inspector 1/11 Re -class Services We * current staff members are not affected by this change Budget FY 200&09 Position Changes Electric Utility Electrical Estimator Distribution Planner Title change IBEW Electrical Estimator Distribution Planner Title chane IBEW Electrical Estimator Distribution Planner Title chane IBEW Sr. Electrical Estimator Distribution Planning Supervisor Title chane IBEW Electrical Technician New Position IBEW Manager, Electric Services Assistant Electric Utility Director Re -class Unrepresented Manager, Engineering & Operations Assistant Electric Utility Director Re -class Mid -Mans ern all * current staff members are not affected by this change Budget FY 200&09 Position Changes Internal Services 41 * current staff members are not affected by this change Transfer to Administrative Clerk Fin. Svcs General Services Delete one Storekeeper * position General Services Transfer from Administrative Clerk Budget Div. General Services 41 * current staff members are not affected by this change Budget FY 200&09 Position Changes Library and Parks & Recreation 42 * current staff members are not affected by this change Budget FY 200&09 Position Changes Police M Dispatcher/Jailer Lead Dispatcher/Jailer Re -class I Dispatchers New Dispatcher/Jailer Position Dispatchers New Dispatcher/Jailer Position Dispatchers New Dispatcher/Jailer Position Dispatchers New Position/ Dispatcher/Jailer Frozen Dispatchers Supervising Code/Community New Improvement Officer Position General Services Police Records Clerk 1/11 Frozen General Services Police Officer Frozen I Police Police Lieutenant Frozen I Police Mid -m mt E91 * current staff members are not affected by this change Budget FY 200&09 Position Changes Public Works M City Engineer/Deputy I Public Works Director Frozen Mid -Management Sr. Engineering Technician Frozen General Services Facilities Maintenance Transfer Worker * from CC M&O Administrative Clerk Frozen General Services Maintenance Worker Frozen M&O Maintenance Worker Frozen M&O Re -class/ transfer from Comm. Transportation Planner Junior Planner Dev General Services Sr. Plant & Equipment Delete one Mech. * I I position IM&O MA * current staff members are not affected by this change Budget FY 200&09 LEnding Fund Balance (Cash) Unreserved 3,631,402 5,162,284 6,111,444 10,909,302 13,099,430 M Statement of Estimated Changes in Fund Balance For the Fiscal Year Ended June 30, 2009 With Audited Actuals for Fiscal Year 2005-06 and 2006-07 and Comparative Budget Fiscal Year 2007-08 Audited Audited Estimated 2005-06 2006-07 2007-08 2007-08 2008-09 Actuals Actuals Budget Actuals Budget Electric Utility Enterprise Fund I I Beginning Fund Balance (Cash) Unreserved 7,469,037 3,631,402 5,571,823 5,162,284 10,909,302 Revenues 59,891,671 70,702,774 77,282,257 80,500,043 74,471,805 Expenditures 63,729,306 69,171,892 76,742,636 74,753,025 72,281,677 Net Difference (Revenues Less Expenditures) (3,8371635) 1,530,882 539,621 5,747,018 2,190,128 LEnding Fund Balance (Cash) Unreserved 3,631,402 5,162,284 6,111,444 10,909,302 13,099,430 M Progim A Aeat. Ek -ch c Utlll� I Construction rmuwe sro"trm palrr6err�lres EMU EMCM l4iair142frarlCB Tiaubleshoo6r Amt Electric Supervidor Etdctrie Electric Utility+ Troubleahcoter laquiprrrent 03 SWIRllet Apparatus Meehanle Electric Farerr�N For ewama n EkmArfo LlnenwN Lir w rrmn - Electric Utility Elesctrlc Utlllty a III d* Adminishative Admiristrative Secretary Clerk (x) Engin• Ratrs � � iSnirm Administrative Clerk Tlrchnkal �vlarrs Electrical Teobnlobn ( } Fly 2008-2009 19 Amt Electric Electric Utility+ tltllf Director Rate Ana e# CusEonr ty Pr�un� 1k Eledre Utllfty Entlt�rrring Opurdkes Nleadng FNid Rde An*st am gr-. mer Utility SOMM& SenbrFkAwr ppergong Metering Prcgrxnr Engineer S Elecbiaar mi Energy tJtilily Seluica LJjl4 tnr III I - teF ❑istrihutlan Field Services Superdwr Spedelhst Plemf Belief Su Igor Rod Sertiksea Lifli ty 9Ex1+lce 1 Rept Distribution OperE Illl Jr Planner [ab Meter EleVCeI 1 finders Dn%fting (4) Technician a] Administrative Clerk Tlrchnkal �vlarrs Electrical Teobnlobn ( } Fly 2008-2009 19 Budget FY 200&09 LEnding Fund Balance (Cash) Unreserved 1,866,805 4,956,069 1,757,400 9,971,095 8,851,530 47 Statement of Estimated Changes in Fund Balance For the Fiscal Year Ended June 30, 2009 With Audited Actuals for Fiscal Year 2005-06 and 2006-07 and Comparative Budget Fiscal Year 2007-08 Audited Audited Estimated 2005-06 2006-07 2007-08 2007-08 2008-09 Actuals Actuals Budget Actuals Budget Wastewater Utility Enterprise Fund I I Beginning Fund Balance (Cash) Unreserved 2,273,869 1,866,805 1,757,400 4,956,069 9,971,095 Revenues 11,509,815 17,957,059 53,486,849 47,221,582 21,457,272 Expenditures 11,916,879 14,867,795 53,486,849 42,206,556 22,576,837 Net Difference (Revenues Less Expenditures) (407,064)1 3,089,264 - 5,015,026 (1,119,565) LEnding Fund Balance (Cash) Unreserved 1,866,805 4,956,069 1,757,400 9,971,095 8,851,530 47 Budget FY 200&09 LEnding Fund Balance (Cash) Unreserved 946,119 (475,262) (1,039,501) 8,953,566 10,478,144 S:1 Statement of Estimated Changes in Fund Balance For the Fiscal Year Ended June 30,2M With Audited Actuals for Fiscal Year 2005-06 and 2006.07 and Comparative Budget Fiscal Year 2007-08 Audited Audited Estimated 200506 2006-07 2007-08 2007-08 2008-09 Actuals Actuals Budget Actuals Budget Water Uffity Enteg3dw Fund Beginning Fund Balance (Cash) Unreserved 4,300,091 946,119 534,780 (475,262) 8,953,566 Reverum 8,918,116 11,489,976 19,204,140 20,888,903 13,297,945 E)pendihares 12,272,088 12,911,357 20,778,421 11,460,075 11,773,367 Net Difference (Revenues Less Expenditures) (3,353,972) (1,421,381) (1,574,281)1 9,428,828 1,524,578 LEnding Fund Balance (Cash) Unreserved 946,119 (475,262) (1,039,501) 8,953,566 10,478,144 S:1 Water Services Water Services Manager rl Mwhnic it WhigSlougl Was ter Servbos, wasurvmler Operations Canservallan TIONU MI: Mteff Water Wastewater Waatwa ar 5wVke5 Treatmsrrt Superintendent Tedvician 1/11 Superinterwisrr waled Lahomory Chief V r twAn*er VV=tewder Services Electrldan Wasdewater Service& f�inrbarrnnce C0natrub6on Su rvisor Rant Eleotnoian I I sbwater I asfiNmler I I Wasle-water Wastevvebar I tiN'atauu ar Opharatians I Equipment Supervisor Supervisor Supervisor Inspeehan I or�tory Mhirdanance :nylronrnertal LabOratary Wastewater Sr_ Rant & V&led VVated Sr_ Plart & Water/ Equipment Wastewater Wastewater Wastmater Mechanic Maintenance Maintenance Maintenance Wo rIIIm wofmrIII[w) War rIII Play& Maintenance Maintenance Maintenance Equipment Worker VII (2) Worker IAI M Wofkar Illi (2) Mechanic (sl :nylronrnertal LabOratary Wastewater Sr_ Rant & Compilanoe T%hnlclan IAI Pleat Equipment lrwpWDr c2) czi 0peratDr VII Mechanic #Z Iel Equipment Mechanic Maintenance a*W VII tzl FY 2008-2009 Budget FY 200&09 LEnding Fund Balance (Net Assets) Unreserved 659,023 659,572 (74,335) 659,885 10,745 Statement of Estimated Changes in Fund Balance For the Fiscal Year Ended June 30, 2009 With Audited Actuals for Fiscal Year 2005-06 and 2006-07 and Comparative Budget Fiscal Year 2007-08 Audited Audited Estimated 2005-06 2006-07 2007-08 2007-08 2008-09 Actuals Actuals Budget Actuals Budget Library Fund I I I I Beginning Fund Balance (Net Assets) Unreserved 712,488 659,023 602,080 659,572 659,885 Revenues 1,487,299 1,664,914 1,738,990 1,792,310 2,565,880 Expenditures 1,540,764 1,664,365 2,415,405 1,791,997 3,215,020 Net Difference (Revenues Less Expenditures) (53,465) 549 (676,415) 313 (649,140) LEnding Fund Balance (Net Assets) Unreserved 659,023 659,572 (74,335) 659,885 10,745 Library Literacy Senrlces ConrdJratnr TECHNICAL I I CIRCULATION SERVICES SERVICES Supervising Supervising LI Miry Asst. Llbra ry Asst. Library services Director Supervising Librarian REFERENCES SERVICES Ubrarlan UII [2] Administrative Secretary Library I AsaleM CHILDREN SERVICES Librarian Illi SYSTEM TECHNCLOC#Y Supe arising Library Asst FY 2008-2009 51 Budget FY 200&09 LEnding Fund Balance (Net Assets) Unreserved 5,035,871 4,547,189 3,965,006 3,341,277 3,473,649 4� Statement of Esfimated Changm in Fund Balance For the Fiscal Year Ended June 30, 2009 With Audited Actuals for Fiscal Year 2005-06 and 2006-07 and Comparative Budget Fiscal Year 2007-08 Audited Audited Estimated 2005-06 2006.07 2007-08 2007-08 2008-09 Actuals Actuals Budget Actuals Budget Capital OLMaFund Beginning Fund Balance (Net Assets) Unreserved 5,142,120 5,035,871 4,087,961 4,547,189 3,341,277 Rewoues 729,600 987,248 2,769,320 712,907 2,127,603 Expenditures 835,849 1,475,930 2,892,275 1,918,819 1,995,231 Net Difference (Revenues Less Expenditures) (106,249) (488,682) (122,955) (1,205,912)1 132,372 LEnding Fund Balance (Net Assets) Unreserved 5,035,871 4,547,189 3,965,006 3,341,277 3,473,649 4� Budget FY 200&09 LEnding Fund Balance (Net Assets) Unreserved 78,692 (167,024) (26,482) (454,604) (456,424) 4,Sj Statement of Estimated Changes in Fund Balance For the Fiscal Year Ended June 30, 2009 With Audited Actuals for Fiscal Year 2005-06 and 2006-07 and Comparative Budget Fiscal Year 2007-08 Audited Audited Estimated 2005-06 2006-07 2007-08 2007-08 2008-09 Actuals Actuals Budget Actuals Budget Community Development Fund Beginning Fund Balance (Net Assets) Unreserved 78,692 1,661 (167,024) (454,604) Revenues 1,925,190 1,821,426 1,909,071 1,834,405 1,825,000 Expenditures 1,846,498 2,067,142 1,937,214 2,121,985 1,826,820 Net Difference (Revenues Less Expenditures) 78,692 (245,716) (28,143) (287,580) (1,820) LEnding Fund Balance (Net Assets) Unreserved 78,692 (167,024) (26,482) (454,604) (456,424) 4,Sj Community Development Community Development Director Adm Inlstrattva Seardhary I Building I Plarmin�g Impr&mrn n# Division Division Division Impremnt I Building I Planning NemOTICial Manager' Administrative Clerk Jr Awl: eniar Arc Permit Planner Planner Technician (2) Building Irep cWr IAI {x(41 FY 2000-2000 54 Budget FY 200&09 I. ter- is • i I II i:.• Ly, rn, I I• Al • 1:7 • i - ter,L M— I I•-• 1 �1Iti I. I■ I. • 1" • Audited Estimated I� .,•. •• .,•• • 2W7-08 .,• •: .,,: ,9 I. Ackals A chl t Budget MI s Budget • I- •• •aMin Beginning Fund Bakince (Net Assets) Unreserved I I LEnding Fund Balance (Wet Assets) Unreserved (59,185) '`:6R Budget FY 200&09 LEnding Fund Balance (Net Assets) Unreserved 529,647 559,154 4111 Staberr�ent of EsfinrJed Changes in Fund Balance Forthe Fiscal Year Ended June 30, 2009 With Audibed A Wols for Fiscal Year 20054)6 and 2006.07 and Comparative Budget Fiscal Year 2007-08 Audited Audited Estimated 2005.06 200607 20D7-08 2007-08 2008-09 Actuals AcbxAs Budget Actuals Budget 1-=Mployee Benefits Intend Services Fund Beginning Fund Balance (Net Assets) Unreserved - - - 529,647 Reenu% 5,187,910 5,785,127 7,636,917 6,844,246 7,483,032 F)eridhures 5,187,910 5,785,127 7,636,917 6,314,599 7,453,525 Net Difference (Revenues Less Expenditures) - - - 529,6471 29,507 LEnding Fund Balance (Net Assets) Unreserved 529,647 559,154 4111 Budget FY 200&09 S' err�ent of EsfinmW Changm in Fund Balance For ft Fiscal Year Ended June 30, 2009 With Audited Achials for Fiscal Year 2005.06 and MM07 and Comparative Budget Fiscal Year 2007-08 Ending Fund Balance (Net Assets) Unreserved xY17x., 1 9A1 1 Ad 1M7111 1 .r,F',(, .MS 17m h'qR M I. 2005-0620 064)72W7-08 2W7-08 2008-09 Acluals Actuals Budget Actuals Budget Beginning Fund Balancea • I 152,316 290,725 tiLiil 1291,194 i• 100- - - 1 1 • 1 i • A.$ i• •• 1: i1 I. �� - � i r. :tic • 1 � 11 � •'. • 1 I • � • •.'. I■ Net Difference.11� 1111:'x! I Ending Fund Balance (Net Assets) Unreserved xY17x., 1 9A1 1 Ad 1M7111 1 .r,F',(, .MS 17m h'qR M Statement of Estimated Changes in Fund Balance For the Fiscal Year Ended June 30, 2009 With Audited Actuals for Fiscal Year 2005-06 and 2006-07 and Comparative Budget Fiscal Year 2007-08 ISelf Insurance Internal Services Funds Beciinnina Fund Balance (Cash) Unreserved Audited 2005-06 Actuals 3,261,419 Audited 2006-07 Actuals 4,060,506 2007-08 Budget 4,305,670 Budget FY 200&09 Estimated 2007-08 Actuals 5,446,130 2008-09 Budget 6,156,411 Ending Fund Balance (Cash) Unreserved 4,060,506 5,446,130 4,633,783 6,156,411 5,120,256 11:1 Revenues 2,389,983 3,598,981 3,277,260 3,209,121 1,975,475 Expenditures 1,590,896 2,213,357 2,949,147 2,498,840 3,011,630 Net Difference (Revenues Less Expenditures) 799,087 1,385,624 328,113 710,281 (1,036,155) Ending Fund Balance (Cash) Unreserved 4,060,506 5,446,130 4,633,783 6,156,411 5,120,256 11:1 Budget FY 200&09 LEnding Fund Balance (Net Assets) Unreserved 383,040 188,675 394,256 175,243 210,243 4*1 Statement of Estimated Changes in Fund Balance For the Fiscal Year Ended June 30, 2009 With Audited Actuals for Fiscal Year 2005-06 and 2006-07 and Comparative Budget Fiscal Year 2007-08 Audited Audited Estimated 2005-06 2006-07 2007-08 2007-08 2008-09 Actuals Actuals Budget Actuals Budget Public Safety Special Revenue Funds I I I I Beginning Fund Balance (Net Assets) Unreserved 283,516 383,040 395,445 188,675 175,243 Revenues 276,507 243,296 - 160,568 35,000 Expenditures 176,983 437,661 1,189 174,000 - Net Difference (Revenues Less Expenditures) 99,524 (194,365) (1,189) (13,432)1 35,000 LEnding Fund Balance (Net Assets) Unreserved 383,040 188,675 394,256 175,243 210,243 4*1 Budget FY 200&09 LEnding Fund Balance (Net Assets) Unreserved 5,737,407 7,095,770 886,380 4,772,818 2,437,178 11 Aff Statement of Estimated Changes in Fund Balance For the Fiscal Year Ended June 30, 2009 With Audited Actuals for Fiscal Year 2005-06 and 2006-07 and Comparative Budget Fiscal Year 2007-08 Audited Audited Estimated 2005-06 2006-07 2007-08 2007-08 2008-09 Actuals Actuals Budget Actuals Budget Street Funds Beginning Fund Balance (Net Assets) Unreserved 1,009,182 5,737,407 3,819,850 7,095,770 4,772,818 Revenues 9,543,264 5,295,890 4,847,014 4,899,889 3,599,659 Expenditures 4,815,039 3,937,527 7,780,484 7,222,841 5,935,299 Net Difference (Revenues Less Expenditures) 4,728,225 1,358,363 (2,933,470) (2,322,952) (2,335,640) LEnding Fund Balance (Net Assets) Unreserved 5,737,407 7,095,770 886,380 4,772,818 2,437,178 11 Aff Streets & Drainage streaft Dmi ll"s rm AmIsEarrt 5tre�4� � C#Aoe HAdmIristrattve Supenrinor*• AdmlrietrativeClerk* Clens' Mainbenanue, Lends+ nam n streak Fly 2008-2009 C df I Grain & Cleaning i;, Trees Malritwramcs 54*Wlk an ape g I nc merit Street Tree Sheet Streak Supervisor S supervisor Su`emsor t Iftinbenance Rlbintensnoe Cleaning Maintonance Maintenance Maintenance Worker III rzr I I Worker III I I Worker III Maintenance Maintenance Maintenance Vdarker UII I I Warloerllll m rlr-r UII Mai ninnance Maintenance Wainer III _ Traffic eta�Dram I�inhenance Rintenenca Maintenarma Mairrtenence Maintenance Worker III I I Worker III I I Worker I II Maintenance Mgintenarice Maintenance Mairdmance Worker III (2) Worker UII Mrlr-r Illi (2) 4Yorkur VI (2; Fly 2008-2009 *Administrative staff shared with Water services DMwn 1 Budget FY 200&09 Statement of Estimated Changes in Fund Balance For the Fiscal Year Ended June 30, 2009 With Audited Actuals for Fiscal Year 2005-06 and 2006-07 and Comparative Budget Fiscal Year 2007-08 Audited 2005-06 Actuals Transit Funds Beginning Fund Balance (Cash) Unreserved Audited Estimated 2006-07 2007-08 2007-08 2008-09 Actuals Budget Actuals Budget 1 1 851,427 - 213,212 360,309 Revenues 5,809,3141 3,355,9221 6,842,8621 6,892,766 5,691,749 Expenditures 4,957,8871 3,994,1371 6,943,3451 6,745,669 4,961,817 Net Difference (Revenues Less Expenditures) 851,427 (638,215) (100,483)1 147,097 729,932 Ending Fund Balance (Cash) Unreserved 851,427 213,212 (100,483) 360,309 1,090,241 IM Budget FY 200&09 Statement of Estimated Changes in Fund Balance For the Fiscal Year Ended June 30,2W9 With Audited Actuals for Fiscal Year 2005-06 and 2006-07 and Comparative Budget Fiscal Year 2007-08 Audited Audited Estimated 2005.06 2006-07 2007-08 2007-08 2008-09 Actuals Actuals Budget Actuals Budget Transportation Development Act Fund Beginning Fund Balance (Net Assets) Unreserved 108,909 105,728 85,318 92,717 65,041 Revenues 49,434 53,448 55,685 53,875 97,116 E)periditures 52,615 66,459 149,053 81,551 95,000 Net Difference (Revenues Less Expenditures) (3,181) (13,011) (93,368) (27,676) 2,116 Ending Fund Balance (Net Assets) Unreserved 105,728 92,717 (8,050) 65,041 67,157 Budget FY 200&09 Statement of Estimated Changes in Fund Balance For the Fiscal Year Ended June 30, 2009 With Audited Actuals for Fiscal Year 2005-06 and 2006-07 and Comparative Budget Fiscal Year 2007-08 Trust and Agency Funds Beainnina Fund Balance (Net Assets) Unreserved Audited Audited 2005-06 2006-07 Actuals I Actuals I 1,142,915 1,207,978 Estimated 2007-08 2007-08 2008-09 Budget Actuals Budget I I 1,207,978 1,024,866 1,063,888 Ending Fund Balance (Net Assets) Unreserved 1,207,978 1,024,866 1,219,938 1,063,888 1,075,468 .,A Revenues 882,803 925,500 248,951 275,744 242,817 Expenditures 817,740 1,108,612 236,991 236,722 231,237 Net Difference (Revenues Less Expenditures) 65,063 (183,112) 11,960 39,022 11,580 Ending Fund Balance (Net Assets) Unreserved 1,207,978 1,024,866 1,219,938 1,063,888 1,075,468 .,A Budget FY 200&09 INI I. i • ia• «i ,� •ter, IVY 7 IPTC;S11' , • it II • • •; ,i •• tir, it1 1: I. I. I.Audited Audited Estimated 2005-06 .11.1 2W7-08 .11 1: 2008-09 I. I. Actuals «iuals Budget Actuds Budget Beginning Fund BaLince (Net Assets) Unreserved I I■ Net DifferenceLess Expenditures) I INI Budget FY 200&09 Statement of Estimated Changes in Fund Balance For the Fiscal Year Ended June 30, 2009 With Audited Actuals for Fiscal Year 2005-06 and 2006-07 and Comparative Budget Fiscal Year 2007-08 Audited Audited Estimated 2005-06 2006-07 2007-08 2007-08 2008-09 Actuals Actuals Budget Actuals Budget Fleet Services Internal Services Fund I I Beginning Fund Balance (Net Assets) Unreserved - 76,416 - 27,928 Ending Fund Balance (Net Assets) Unreserved (1,978) 27,928 27,928 Revenues 1,565,130 1,738,830 1,734,330 1,947,553 Expenditures 1,565,130 1,817,224 1,706,402 1,947,553 Net Difference (Revenues Less Expenditures) - - (78,394) 27,928 - Ending Fund Balance (Net Assets) Unreserved (1,978) 27,928 27,928 Facilites Facilities Supervisor Maintenance Worker Mainteranoe Fleet & Facilities Facilities Fleet Serykes Fled Services Supervisor Equipment McDharlic (2 Weider -I Pars Clerk Mechanic r_ Administrative clerk Equpmnt Mechanic (4 Service Worker Fly 2008-2009 67 Budget FY 200&09 LEnding Fund Balance (Net Assets) Unreserved - - - - - A.1 Statement of Estimated Changes in Fund Balance For the Fiscal Year Ended June 30, 2009 With Audited Actuals for Fiscal Year 2005-06 and 2006-07 and Comparative Budget Fiscal Year 2007-08 Audited Audited Estimated 2005-06 2006-07 2007-08 2007-08 2008-09 Actuals Actuals Budget Actuals Budget Community Center Fund Fund Balance (Net Assetsl Beginning Fund Balance (Net Assets) Unreserved - - - - Revenues 1,966,816 Expenditures 1,966,816 Net Difference Revenues Less Expenditures - - - - - Fund Balance (Net Assets) LEnding Fund Balance (Net Assets) Unreserved - - - - - A.1 SOlflf"M CoordiinQhr Aquabos COOrchnslar Community Center Daparinant Dimtor (5) Admrystreive Program Ad vants - ' �'"-" Co�rdiEaator Cocyrdinator Worker (2) t:,v,fk Stage Tr open FY 2008-2009 69 Budget FY 2008-09 Statement of Estimated Changes in Fund Balance For the Fiscal Year Ended June 30, 2009 With Audited Actuals for Fiscal Year 2005-06 and 2006-07 and Comparative Budget Fiscal Year 2007-08 Recreation Fund Fund Balance (Net Assets) Beginning Fund Balance (Net Assets) Unreserved Revenues Expenditures Net Difference (Revenues Less Expenditures) Ending Fund Balance (Net Assets) Unreserved Audited Audited Estimated 2005-06 2006-07 2007-08 2007-08 2008-09 Actuals Actuals Budget Actuals Budget 1,814,112 1,814,112 70 Parks A Rsclestion mroc#or 0.5 Mamtemnoe Wcwker 111 (2) Mairiternanoe Worker illi Is) Mainlenanoe Worker 111131 Mainlefwce Worker 1111 m Malnterwrm Worker Admini$h,aiyve Clerk Fly 2008-2009 71 Admnis#iiutiira Administative Secrel�y Clerk Parks RowwWon Dlvldon D idslon Reardon Px" �r�� Supervisor #�} (3) Welder/ Parks Perks Marks Prvjed Mechanic $UPMA" Sup€ msor I Go"dinator (ws F-aditiaa� [Gene(al} Mamtemnoe Wcwker 111 (2) Mairiternanoe Worker illi Is) Mainlenanoe Worker 111131 Mainlefwce Worker 1111 m Malnterwrm Worker Admini$h,aiyve Clerk Fly 2008-2009 71