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Home My WebLink AboutMinutes - June 11, 2002 SSCITY OF LODI INFORMAL INFORMATIONAL MEETING "SHIRTSLEEVE" SESSION CARNEGIE FORUM, 305 WEST PINE STREET TUESDAY, JUNE 11, 2002 An Informal Informational Meeting ("Shirtsleeve" Session) of the Lodi City Council was held Tuesday, June 11, 2002 commencing at 7:04 a.m. A. ROLL CALL Present: Council Members — Hitchcock, Howard, Nakanishi, and Mayor Pennino Absent: Council Members — Land Also Present: Deputy City Manager Keeter, City Attorney Hays, and City Clerk Blackston B. CITY COUNCIL CALENDAR UPDATE City Clerk Blackston reviewed the weekly calendar (filed). C. TOPIC(S) C-1 "Budget — Fund Balance" Deputy City Manager Keeter explained that this meeting will be a culmination of all the budget Shirtsleeve Sessions that have occurred thus far and takes into consideration the policies that have been discussed, as well as significant expenditure and capital requests that have been presented. She likened it to the City's "check book," as it takes into account the expenditures, revenues, other sources in and out, and the bottom line. Ms. Keeter reviewed the 2001-03 Financial Plan and Summary Report (filed) and presented the following information: Changes in fund balance to the General Fund: Projection of $20 million in tax revenue for fiscal year 2002-03. Of overall tax revenues, property tax is estimated at 15% and sales tax at 45%. Lodi's fourth quarter sales tax increased 15% from the previous year. The Transient Occupancy Tax represents 2% of the overall tax revenues and is projected to be $429,000 next year. The tax revenue figure does not include the Electric Utility Market Cost Adjustment (MCA) transfer. It does include the $3.5 million Vehicle In -Lieu tax revenue. Mayor Pro Tempore Hitchcock asked what rationale was used for not including the MCA. Ms. Keeter believed that it was Council's decision not to include it in the next budget year, i.e., not to transfer that portion of the rate from Electric Utility to the General Fund. ➢ Service fees and charges include fingerprinting, police records fees, vehicle towing, hazmat drug cleanup, other police fees, animal shelter fees, Parks and Recreation revenues, revenue from Lodi Lake Park, engineering, planning, and encroachment fees. ➢ New significant expenditure requests for year two of the two-year budget include: • Increase in the Fire Department budget by $3,300 for the tiller truck annual maintenance and certification; $8,600 for maintenance and operation of Fire Station #4; • Public Works signal maintenance services $36 million; • Parks and Recreation Department: Grape Festival ground lease increase of $6,000; hiring a part-time site supervisor for the Armory building $16,000; design and printing for enhanced tabloid $14,000; 1 Continued June 11, 2002 • $3,000 for new Arts program assistance, full-time position; • Additional funds for fireworks; • City Clerk's Office: $2,000 tuition reimbursement; Conference of Mayors annual dues $3,250; Transient Occupancy Tax (also known as Hotel -Motel Occupancy Tax) measure election cost $9,000; and an additional $4,000 for Council Candidate's Statement of Qualifications election fee; and • $5,600 for Veterans Memorial Plaza maintenance. ➢ The following significant expenditure requests were tentatively approved in the budget last year and have now been included in 2002-03: • Three new Firefighters; • Administrative Clerk (Confidential) for the City Clerk's Office; and • Accountant to assist with GASB34 and the budget process; ➢ The following contributions have been included: • $47,000 for the Downtown Lodi Business Partnership (DLBP); • $25,000 for the Chamber of Commerce; and • $130,000 for Lodi Conference and Visitors Bureau. Council Member Nakanishi recalled that the DLBP also requested that the City pay collection fees. Ms. Keeter reported that it has not been incorporated into the budget as there had been no clear direction from Council to do so. ➢ The expenditures overall on the General Fund side represent a 4.8% increase over current year numbers. Mayor Pro Tempore Hitchcock noted that Revenue from Others increased by $1 million. Ms. Paiste explained that the increase was due to a one-time Public Employees Retirement System (PERS) surplus of $700,000 from the super funding of the Miscellaneous Group. ➢ Other Sources and Uses — Operating Transfers In: $5 million is expected to be transferred back into the General Fund. ➢ Other Sources and Uses — Operating Transfers Out: Out of the $2.8 million, is the $1.5 million that Council directed staff to set aside. This comes out of the General Fund and goes back into the Capital Outlay Fund. ➢ Other Sources and Uses: It is estimated that there will be carryover from the current year. Mayor Pro Tempore Hitchcock requested a report listing a breakdown of what the Other Sources and Uses are. ➢ A 25% increase was budgeted for medical insurance rates. ➢ A 14.15% reserve is projected for the General Fund, fund balance. In reply to Council Member Nakanishi, Ms. Keeter provided the following fund balance percentage history: 1996-97 — 9.9%, 1997-98 — 8.9%, 1998-99 —10.3%, 1999-00 — 13.8%, and 2000-01 —12.75%. ➢ The fund balance for the Library is projected to increase by 2% on the revenue side. On the Capital side there is a $1.9 million line item (source undetermined) that includes computer system upgrade, heating, ventilation and air conditioning (HVAC) repair, and minor remodeling. The unreserved fund balance increased by $160,000. 2 Continued June 11, 2002 ➢ Police Special Revenue Fund: $4 million from the State for the public safety building is included in the budget under Revenues from Others. ➢ $43.5 million worth of General Fund Capital projects are anticipated, and of that amount, the funding source for $23 million is underdetermined. The City has debt capacity for $19 million. Discussion ensued regarding budgeting for $43 million in projects in 2002-03, when construction may not take place for several years. In addition the need to show a correlation to debt service and to have overall consistent budgeting practices was emphasized. ➢ Other Sources and Uses, Operating Transfers: The General Fund contributes $1.5 million into the Capital Outlay fund and the balance of $300,000 is from Electric Utility. In the Operating Transfers Out there is $425,000 that comes out of Capital and into the Vehicle Maintenance Fund, and $1.2 million that goes into debt service. ➢ The Water fund balance has increased due to rate adjustments. Council had directed staff to designate the revenue increases for water and wastewater infrastructure, which has been done. ➢ A $2.5 million line item under Other Sources and Uses has been placed in the budget for design for the sewer treatment plant upgrade. The source has yet to be determined. ➢ The Electric fund revenues have increased $4 million from 2001-02 to the next fiscal year, due to the MCA. The additional revenue in MCA went from $256,000 in 2000-01 to $5 million in 2001-02. In reply to Council Member Nakanishi, Ms. Paiste reported that the proceeds ($24 million) of the Certificate of Participation are with the trustee. ➢ $490,000 from Other Sources and Uses was transferred into the Benefits Fund from the Self Insurance Fund. It is expected that the Risk Manager will be arranging for an actuarial in the near future, which would help staff determine what the fund balance goal should be for the Self Insurance Fund. Mayor Pro Tempore Hitchcock hoped that whatever the actuarial studies produce, the City takes their recommendation. She recalled that the last time it was done the City did not follow their recommendation and ended up $750,000 short. ➢ The General Fund shows an ending balance of $4.4 million, with a fund balance of $44 million for All Funds Combined including General Fund and Enterprise funds. D. COMMENTS BY THE PUBLIC ON NON -AGENDA ITEMS None. E. ADJOURNMENT No action was taken by the City Council. The meeting was adjourned at 8:20 a.m. ATTEST: Susan J. Blackston City Clerk oop•ipujeaugos►ul\punoa aar o s,>I.ra13 Il aslt os Pap!Aojd snot lvgl uof)VWro ur QUO surotaoa fvprraIva sryj :Jaraintag(r zooz `LI eun! Aepuojm zooz 191 ounj',Lspuns z00z'Si ouni lkepzmes zooz lin ounl'Asp;x3 •azeubS;aaz;S sumo;ng `Auotuaza0 not;enpez f) peal uae L puff But;aaut uotsstu w00r q;no.& vazy tpol xa;sazo •pinAioH pus oupmed ' -I� -urd oo:L •iivy�i poommm 'szapuaig But;seig zo; butpno uogqu pus Butuedo puezE) 'piemog •tu•d 00:L - 0£:9 •unuo3 atbau'vo 'msl;e dauzopg us se gooize,N euueo j zo; AuoutazaC)ut-BuueamS 'uz'd og:i, - 00:£ ZOOz `£I eunj `4spsxngj. 'Z i/9 - Oi /9 'X.L 'seima 'souazapto:o ieuot;eH ycidii •pusZ zapututag z00z `zi eunf lAepsoupaAk (SAIRd ipo'i;o moi snc[) " 3aazls o;uautt'zoES 'S tZ 'uopels 3isuEz,;, tpoZ :uoF;Eaoq '(papniout zauutp pexoq) uoisstunuoo not;eazoag PuE sAxecl tpol atp tp!m but;aaut;uto jistoadS •urd 0£:9 eoueieg puna - leBpnS ' i uotssaS aAaais;. MS •tu•e 00:L 'Zi/9-Oi/9'X.L'�tieQ'aouaza�to�ieuot;emvddX 'PusZ zapunuali gooz `II eunj'Aspsoul zooz `I 13maf 3o X33181 %I/IANedI/.YN/lY.�/�./•L!D/.O.YI//i/6i/�r/d/YI///,iiIN/I/.M/.9�9/N9f//il///l/J%V�9i///i/IBi/�/LNi.Lf/i/O/s%Ys/l/4/i//%D.'s///I///s/O/s/1/i/IN/.I//FS//ilhv6 -ZlepUOIED 413190A s4Xaqut8p4 itOunoC) 3p s f,sohP-I BUDGET GRAPHICS AND SUMMARIES ALL FUND SUMMARY OF CHANGES IN FUND BALANCE 2002-03 General Fund 4,470,178 30,000,682 31,607,835 1,609,604 4,472,629 Library Fund 620,146 1,532,693 3,149,740 1,776,860 779,959 Street Fund 858,842 7,586,540 8,518,500 73,118 - Transportation Development 60,537 2,005,000 (2,065,537) - CDBG Fund 975,000 865,691 (109,309) - Police Special Revenue Fund 200,608 31,105 231,713 Capital Outlay Fund 8,368,512 4,481,449 43,506,000 43,291,105 12,635,066 Equipment Fund 20,000 20,000 - Debt Service Fund 1,267,895 1,267,895 - Water Fund 1,219,462 6,650,965 3,715,755 (756,720) 3,397,952 Wastewater Fund 2,218,156 7,220,083 7,751,455 1,627,589 3,314,373 Electric Fund 8,788,605 53,844,027 61,615,477 13,895,221 14,912,375 Transit Fund - 1,212,390 2,479,751 1,267,361 - Benefits Fund (539,239) 3,337,306 3,646,325 848,258 - Self Insurance Fund 3,052,706 516,810 1,557,545 917,424 2,929,395 Vehicle Replacement Fund 276,189 441,000 415,000 250,189 Trust and Agency Fund 1,054,987 220,312 194,323 1,080,976 2001-03 FINANCIAL PLAN AND SUMMARY CHANGES IN FUND BALANCE - ALL FUND COMBINED 1999-2000 2000-01 2001-02I 2002-03 II ItI Revised Actual Actual Bud¢et Budget Revenues Tax Revenues 20,003,026 22,130,147 23,093,140 24,290,773 Licenses and Permits 1,405,934 1,592,226 1,595,584 1,655,554 Fines and Forfeitures 628,276 673,281 717,082 760,832 Investment/PropertyRevenues 3,796,161 6,411,708 5,011,646 5,164,982 Revenue from Others 11,218,064 14,586,659 15,715,343 15,880,978 Service Charges 54,105,389 56,165,812 63,421,251 71,007,368 Other Revenue 2,089,651 1,667,435 839,040 853,875 Total Revenue 93,246,502 103,227,268 110,393,086 119,614,362 Expenditures Operating Programs Public Safety 10,703,171 12,387,000 12,918,125 13,492,625 Public Utilities 17,126,609 21,614,127 18,070,315 18,154,152 Transportation 3,382,590 3,448,521 4,343,843 4,661,961 Leisure, Cultural and Social Services 4,424,339 4,779,599 5,082,495 5,262,965 Community and Economic Development 2,475,413 2,903,546 3,261,635 3,332,715 General Government 10,439,807 11,802,126 12,709,195 13,650,930 Total Operating Programs 48,551,930 56,934,919 56,385,608 58,555,348 Bulk Power Purchase 27,722,088 37,997,566 30,551,000 30,551,000 Other Purchases 48,689 685,310 526,000 Capital Projects 11,325,762 24,610,490 32,438,345 76,805,851 Debt Service 3,864,165 3,896,407 3,902,338 3,899,093 170,337,292 Total Expenditures 91,463,945 123,488,071 123,962,601 Revenues/Expenditures (Over/Under) 1,782,558 (20,260,803) (13,569,515) (50,722,939 Other Sources (Uses) Operating Transfers In 12,817,773 12,921,278 12,365,248 12,316,204 Operating Transfers Out (12,817,773) (12,921,278) (12,365,248) (12,316,204; Other Sources (Uses) 5,824,315 (5,659,583) 4,973,713 31,122,750 Proceeds from Debt Financing 2,500,000 9,227,375 19,360,250 36,078,450 Cost of Medical Care/Dental, Vision,Chiro (1,932,058) (2,062,455) (2,776,295) (3,123,332' 64,077,868 Total Other Sources (Uses) 6,392,257 1,505,337 21,557,668 Fund Balance Beginning of the Year Adjustment to Fund Balance Fund Balance End of the Year Reserved for Debt Service Designated Reserve Unreserved Total Fund Balance 1 32,219,464 40,394,279 22,661,534 I 30,649,686 1,022,721 31,498,135 16,265,715 23,707,976 8,896,143 6,395,818 6,941,710 40,394,279 22,661,534 30,649,686 37,189,160 2001-03 FINANCIAL PLAN AND SUMMARY CHANGES IN FUND BALANCE - GENERAL 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 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) 1999-2000 2000-01 2001-02 Actual Actual Budeet I B 16,587,340 18,314,878 19,223,277 20,174,594 1,405,934 1,592,226 1,595,584 1,655,554 628,276 673,281 717,082 760,832 369,537 534,755 533,568 573,844 3,600,032 3,806,630 3,767,787 4,689,948 1,521,571 1,733,878 1,812,269 1,961,035 215,808 200,008 170,540 184,875 30,000,682 24,328,498 26,855,656 27,820,107 10,626,409 12,000,660 12,918,125 13,492,625 1,678,050 1,883,856 1,992,664 2,282,210 3,396,116 3,664,327 3,902,660 4,053,225 2,475,413 2,903,546 3,261,635 3,332,715 6,433,291 7,559,430 8,034,515 8,447,060 24,609,279 28,011,819 30,109,599 31,607,835 24,609,279 28,011,819 30,109,599 31,601,835 {280,781) (1,156,163) (2,289,492) (1,607,153; Other Sources (Uses) Operating Transfers In 3,995,011 4,188,561 5,058,126 5,027,627 Operating Transfers Out (1,123,745) (2,279,905) (2,809,995) (2,809,997 Other Sources (Uses) (199,406) (85,708) 3,145,000 1,937,500 Cost of Medical Care/Dental, Vision (1,483,004) (1,669,565) (2,262,690) (2,545,526 1,609,604 Total Other Sources (Uses) 1,188,856 153,383 3,130,441 Fund Balance Beginning of the Year Adjustment to Fund Balance Fund Balance End of the Year Reserved for Debt Service Designated Reserve Unreserved Total Fund Balance 2,701,212 3,609,287 3,629,228I 4,470,178 1,022,721 3,609,287 3,629,228 4,470,178 3,609,287 3,629,228 4,470,178 Fl 7 2001-03 FINANCIAL PLAN AND SUMMARY CHANGES IN FUND BALANCE - LIBRARY FUND 11999-2000 2000-01 2001-02 I 2002-03 Actual Actual Budeet Budeet 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) Cost of Medical Care/Dental, Vision Total Other Sources (Uses) Fund Balance Beginning of the Year Fund Balance End of the Year Reserved for Debt Service Designated Reserve Unreserved Total Fund Balance 986,367 1,064,485 1,165,662 1 1,247,258 16,304 21,310 12,980 12,980 148,617 218,595 206,455 206,455 107,967 132,836 115,500 66,000 1,532,693 1,259,255 1,437,226 1,500,597 978,223 978,223 978,223 281,032 1,115,272 1,115,272 89,143 1,204,415 232,811 1,179,835 1,179,835 1,179,835 320,762 1,209,740 1,209,740 1,940,000 3,149,740 (1,617,047 70,815 240,100 440,087 1 620,146 240,100 440,087 620,146 240,100 440,087 620,146 3 9,800 (50,000) (50,000) (49,408) (49,408' 85,351 1,940,000 (61,747) (68,175) (101,095) (113,732 1,776,860 (111,747) (32,824) (140,703) 70,815 240,100 440,087 1 620,146 240,100 440,087 620,146 240,100 440,087 620,146 3 2001-03 FINANCIAL PLAN AND SUMMARY CHANGES IN FUND BALANCE - STREET FUND Other Sources (Uses) Operating T ransfers In 1999-2000 2000-01 2001-02 2002-03 (1,972,309) (1,702,854) Actual Actual Budget Budget Revenues 669,351 Cost of Medical Care/Dental, Vision Tax Revenues 747,630 933,117 753,405 795,690 Licenses and Permits Fines and Forfeitures Investment/Property Revenues 173,905 180,560 192,275 192,275 Revenue from Others 2,811,394 3,959,356 2,018,615 5,769,575 Service Charges 1,338,869 1,208,152 808,000 829,000 Other Revenue 158,500 143,088 Total Revenue 5,230,298 6,424,273 3,772,295 7,586,540 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 4,062,324 7,015,923 4,336,500 8,518,500 Debt Service 8,518,500 Total Expenditures 4,062,324 7,015,923 4,336,500 Revenues/Expenditures (Over/Under) 1,167,974 (591,650) (564,205) (931,960) Other Sources (Uses) Operating T ransfers In 1,179,837 925,826 39,350 827,035 Operating Transfers Out (1,972,309) (1,702,854) (1,423,268) (1,423,268; Other Sources (Uses) 101,493 669,351 Cost of Medical Care/Dental, Vision 73,118 Total Other Sources (Uses) (792,472) (675,535) (1,383,918) Fund Balance Beginning of the Year 3,698,648 4,074,150 2,806,965 1 858,842 Fund Balance End of the Year Reserved for Debt Service Designated Reserve Unreserved Total Fund Balance 4,074,150 2,806,965 858,842 4,074,150 2,806,965 858,842 a] 2001-03 FINANCIAL PLAN AND SUMMARY CHANGES IN FUND BALANCE - TRANSPORTATION DEVELOPMENT ACT FUND 1999-2000 2000-01 2001.02 2002-03 Actual Actual Budget Budget Revenues Tax Revenues Licenses and Permits Fines and Forfeitures Investment/Property Revenues (17,988) 33,143 5,000 5,000 Revenue from Others 1,772,629 1,728,241 1,987,873 2,000,000 Service Charges Other Revenue 3,210 Total Revenue 1,757,850 1,761,384 1,992,873 2,005,000 Expenditures Operating Programs Public Safety Public Utilities Transportation Leisure, Cultural and Social Services Community and Economic Development General Government Total Operating Programs Bulk Poorer Purchase Other Purchases Capital Projects 30,743 Debt Service Total Expenditures 30,743 Revenues/Expenditures (Over/Under) 1,727,107 1,761,384 1,992,873 2,005,000 Other Sources (Uses) Operating Transfers In 102,376 Operating Transfers Out (3,535,331) (1,987,873) (2,073,437, Other Sources (Uses) 7,900 Proceeds from Debt Financing (2,065,537 Total Other Sources (Uses) (3,432,955) (1,987,873) Fund Balance Beginning of the Year 1,727,107 55,536 60,537 Fund Balance End of the Year Reserved for Debt Service Designated Reserve 1,727,107 55,536 60,537 (0 Unreserved (0 Total Fund Balance 1,727,107 55,536 60,537 5 2001-03 FINANCIAL PLAN AND SUMMARY CHANGES IN FUND BALANCE - CDBG FUND 11999-2000 2000-01 2001-02 I 2002-03 �I Actual Actual Budget Budget Revenues Tae Revenues Licenses and Permits Fines and Forfeitures Investment/Property Revenues Revenue from Others 526,816 1,013,725 975,000 975,000 Service Charges Other Revenue Total Revenue 526,816 1,013,725 975,000 975,000 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 526,816 1,013,725 865,691 865,691 Debt Sen -ice Total Expenditures 526,816 1,013,725 865,691 865,691 Revenues/Expenditures (Over/Under) (0) 109,309 109,309 Other Sources (Uses) Operating Transfers In Operating Transfers Out (109,309) (109,305 Other Sources (Uses) Cost of Medical Care/Dental, Vision (109,305 Total Other Sources (Uses) (109,309) Fund Balance Beginning of the Year (1 Fund Balance End of the Year Reserved for Debt Service Designated Reserve Unreserved (0) (� Total Fund Balance (0) (0) 6 2001-03 FINANCIAL PLAN AND SUMMARY CHANGES IN FUND BALANCE - POLICE SPECIAL REVENUE FUND 1999-2000 2000-01 2001-02 2002-03 F- Actual Actual Budget Budget 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) Cost of Medical Care/Dental, Vision Total Other Sources (Uses) Fund Balance Beginning of the Year Fund Balance End of the Year Reserved for Debt Service Designated Reserve Unreserved Total Iknd Balance 18,107 37,643 31,105 65,020 395,278 750,858 920 83,127 433,841 781,963 76,762 386,340 76,762 386,340 7,734 769,163 84,496 386,340 769,163 (1,369) 47,501 12,800 9,184 (41,184) (32,000) 173,676 140,307 187,808 140,307 187,808 200,608 140,307 187,808 200,608 7 31,105 31,105 200,608 231,713 231,713 2001-03 FINANCIAL PLAN AND SUMMARY CHANGES IN FUND BALANCE - CAPITAL OUTLAY FUND 1999-2000 2000-01 2001-02 2002-03 Actual Actual Budeet Rvdoet 11 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 Cost of Medical Care/dental, Vision Total Other Sources (Uses) Fiord Balance Beginning of the Year Fund Balance End of the Year Reserved for Debt Service Designated Reserve Unreserved Total Fund Balance 1,479,5 51 1,596,727 1,749,069 217,866 512,229 382,945 129,578 298,452 4,283,955 1,803,555 1,254,324 1,634,000 493,336 199,578 4,123,884 3,861,310 8,049,969 1,871,504 282,945 1,100,000 1,227,000 4,481,449 1,816,365 1,816,365 2,307,519 3,725,782 3,725,782 135,528 14,606,542 14,606,542 (6,556,573) 43,506,000 43,506,000 (39,024,551 2,736,153 1,929,195 1,850,0001,800,000 (77,047) (3,843,397) (1,991,242) (1,700,205) (1,692,895; 1 (15,000) 616,000 23,576,000 11,000,000 19,608,000 (1,107,244) (77,047) 11,765,795 43,291,105 1,900,534 3,100,809 3,159,290 8,368,512 3,100,809 3,159,290 8,368,512 3,100,809 3,159,290 8,368,512 8 12,635,066 9 2001-03 FINANCIAL PLAN AND SUMMARY CHANGES IN FUND BALANCE - EQUIPMENT FUND I 1999-2000 2000-01 2001-02 I 2002-03 !I Actual Actual Budget {I Budget Ijl 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) Cost of Medical Care/Dental, Vision Total Other Sources (Uses) Fund Balance Beginning of the Year Fund Balance End of the Year Reserved for Debt Service Designated Reserve Unreserved Total Fund Balance 9 48,689 67,000 48,689 67,000 (48,689) (67,000) 30,850 67,000 17,839 30,850 84,839 (17,839) (17,839) (17,839) 2001-03 FINANCIAL PLAN AND SUMMARY 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 Prograrns 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) Cost of Medical Care/Dental, Vision Total Other Sources (Uses) Fund Balance Beginning of the Year Fund Balance End of the Year Reserved for Debt Service Designated Reserve Unreserved Total Fund Balance 1999-2000 2000-01 2001-02I 2002-03 II Actual Actual Budcet Bud¢et 1,282,3 52 1,282,352 (1,282,352) 1,285,242 1,285,242 (1,285,242) 1,275,205 1,27 5,205 (1,275,205) 1,267,895 1,267,895 (1,267,895 1,282,352 1,285,242 1,275,205 1 1,267,895 1,282,352 1,285,242 1,275,205 1 1,267,895 10 2001-03 FINANCIAL PLAN AND SUNCAARY CHANGES IN FUND BALANCE -WATER FUND 1999-2000 2000-01 2001-02I 2002-03 I� 1Actual Actual Budget (I Budeet 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) Cost of Medical Care/Dental, Vision Proceeds from Debt financing Total Other Sources (Uses) Fund Balance Beginning of the Year Fund Balance End of the Year Reserved for Debt Service Desienated Reserve Unreserved Total Fund Balance 93,540 143,281 90,965 90,965 3,966,830 4,153,764 4,761,000 6,320,000 776,290 229,226 235,000 240,000 4,836,660 4,526,271 5,086,965 6,650,965 4,013,394 7,482,601 2,727,580 1 2,741,425 4,013,394 7,482,601 2,727,580 1 2,741,425 52,310 1,649,809 1,603,471 1,114,025 746,355 226,946 228,013 227,975 227,975 5,890,149 9,314,085 4,121,890 3,715,755 (1,053,489) (4,787,814) 965,075 1 2,935,210 16,975 (655,739) (655,545) (782,720) (789,720; 2,388,534 (2,785,905) 43,000 33,000 (65,690) (25,295) 2,500,000 4,500,000 (756,720 4,184,080 1,033,255 (739,720) 1,618,075 4,748,666 994,107 1 1,219,462 4,748,666 994,107 1,219,462 3,397,952 4,748,666 994,107 1,219,462 3,397,952 M 2001-03 FINANCIAL PLAN AND SUMMARY CHANGES IN FUND BALANCE -WASTEWATER FUND 11999-2000 2000-01 2001-02 2002-03 Il Actual Actual Budget Budcet 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) Cost of Medical Care/Dental, Vision Total Other Sources (Uses) Fund Balance Beginning of the Year Fund Balance End of the Year Reserved for Debt Service Designated Reserve Unreserved Total Fund Balance 281,356 315,800 325,083 325,083 4,058,245 4,816,793 5,052,000 6,734,000 114,857 147,289 116,000 161,000 4,454,457 5,279,882 5,493,083 7,220,083 3,009,068 3,170,517 3,427,190 1 3,419,135 3,009,068 3,170,517 3,427,190 3,419,135 46,000 71,000 635,736 944,000 853,025 3,443,855 806,770 794,370 812,385 817,465 7,751,455 4,451,574 4,908,887 5,138,600 2,883 370,995 354,483 1 (531,372 161,779 (726,749) (580,301) (751,823) (739,324 173,591 (292,459) 2,500,000 (125,809) (83,100) (118,300) (133,088 (517,188) (955,860) (870,123) 1,627,589 3,832,966 3,318,661 2,733,796 1 2,218,156 3,318,661 2,733,796 2,218,156 3,314,372 3,318,661 2,733,796 2,218,156 3,31,372 12 2001-03 FINANCIAL PLAN AND SUMMARY 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) Cost of Medical Care/Dental, Vision Proceeds from Debt financing Total Other Sources (Uses) Fund Balance Beginning of the Year Fund Balance End of the Year Reserved for Debt Service Designated Reserve Unreserved Total Fund Balance 1999-2000 2000-01 2001-02 Actual B 2,601,585 4,520,223 3,278,440 3,491,500 38,937,804 40,511,067 46,134,260 50,350,527 1,213 14,680 2,000 2,000 41,540,602 45,045,970 49,414,700 53,844,027 10,104,147 10,961,009 11,915,545 1 11,993,592 10,104,147 10,961,009 11,915,545 11,993,592 27,722,088 37,997,566 30,551,000 30,551,000 1,789,506 (40,872) 520,000 435,000 (190,034) 6,324,718 8,791,025 17,244,450 1,329,594 1,391,435 1,39 I ,435 1,391,435 61,615,477 39,155,829 56,674,728 53,169,005 2,384,773 (11,628,758) (3,754,305) 1 (7,771,450 1,441,065 (3,838,076) (1,955,758) (2,318,035) (2,253,035 1,789,506 (40,872) (190,034) (210,660) (286,395) (322,194 4,727,375 8,360,250 16,470,450 (797,539) 2,520,085 5,755,820 13,895,221 14,308,528 15,895,762 6,787,089 1 8,788,605 15,895,762 6,787,089 8,788,605 14,912,375 15,895,762 6,787,089 8,788,605 * 14,912,375 * Does not include the balance of Restricted Cash from the Proceeds of the Certificates of Participation which is approximately 34.3m as of 6/30'0 1. 13 2001-03 FINANCIAL PLAN AND SUMMARY CHANGES IN FUND BALANCE - TRANSTP FUND 11999-2000 2000-01 2001-02 2002-03 I j Actual Actual Budeet I Budeet I1 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) Cost of Medical Care/Dental, Vision Total Other Sources (Uses) Fund Balance Beginning of the Year Fund Balance End of the Year Reserved for Debt Service Designated Reserve Unreserved Total Fund Balance (123,347) (149,273) (116,110) (116,110) 2,118,279 2,885,496 1,664,800 1,080,000 212,274 220,128 243,500 248,500 10,881 273,042 (7,815) (8,792' 1,212,390 2,218,087 3,229,393 1,792,190 1,704,540 1,564,665 2,351,179 2,379,751 1,704,540 1,564,665 2,351,179 2,379,751 2,070,386 3,201,601 720,874 100,000 3,774,926 4,766,266 3,072,053 2,479,751 (1,556,839) (1,536,873) (1,279,863) (1,267,361 288,307 2,876,233 1,875,086 1,172,965 (467,164) (93,804) (355,811) (355,811 1,741,470 (2,641,206) 1,169,713 458,999 (5,774) (5,660) (7,815) (8,792' 1,267,361 1,556,839 135,563 2,681,173 14 (0) (1,401,310) 1 (0 (0) (1,401,310) (0) (0) (1,401,310) (0) 0 2001-03 FINANCIAL PLAN AND SUMMARY CHANGES IN FUND BALANCE - BENEFITS FUND 11999-2000 2000-01 2001-02 I 2002-03 II Actual Actual Budget RIAaet 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) Cost of Medical Care/Dental, Vision Total Other Sources (Uses) Fund Balance Begmrning of the Year Fund Balance End of the Year Reserved for Debt Service Designated Reserve Unreserved Total Fund Balance (16,763) (31,999) 2,266,242 2,267,706 2,976,222 3,337,306 34,543 19,354 2,284,023 2,255,061 2,976,222 3,337,306 2,731,975 2,673,460 3,266,885 3,646,325 2,731,975 2,673,460 3,266,885 3,646,325 2,731,975 2,673,460 3,266,885 3,646,325 (447,952) (418,399) (290,663) (309,019; 339,900 339,895 357,886 357,887 91,187 16,399 490,371 431,087 356,294 357,886 848,258 (527,492) (544,357) (606,462) 1 (539 (544,357) (606,462) (539,239) (544,357) (606,462) (539,239) 15 2001-03 FINANCIAL PLAN AND SUMMARY CHANGES IN FUND BALANCE - SELF INSURANCE FUND 1999-2000 2000-01 Actual Actual 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) Cost of Medical Care/dental, Vision Total Other Sources (Uses) Fund Balance Beginning of the Year Fund Balance End of the Year Reserved for Debt Service Designated Reserve Unreserved Total Fund Balance 2001-02 1 2002-03 151,991 224,309 256,810 45,700 59,859 60,000 173,045 303,722 200,000 370,736 587,890 516,810 1,274,541 1,569,236 1,407,795 1,274,541 1,569,236 1,407,795 1,274,541 (983,805) 821,100 (160,567) 660,533 2,941,090 1,569,236 1,407,795 (981,346) (890,985) 821,100 (1,676) 819,424 2,697,818 256,810 60,000 1,557,545 1,557,545 (1,040, 1,407,795 1,407,795 (490,371; 1,407,795 917,424 2,535,896 3,052,706 2,697,818 2,535,896 3,052,706 2,697,818 2,535,896 3,052,706 16 2,929,395 2001-03 FINANCIAL PLAN AND SUMMARY CHANGES IN FUND BALANCE - VEHICLE REPLACEMENT FUND Tax Revenues Licenses and Permits Fines and Forfeitures Investment/Property Revenues Revenue from Others Service Charges Other Revenue Total Revenue Operating Programs Public Safety Public Utilities Transportation Leisure, Cultural and Social Services Community and Economic Development General Government Total Operating Programs Bulk Poorer 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) Cost of Medical Care/Dental, Vision Total Other Sources (Uses) Reserved for Debt Service Designated Reserve Unreserved Total Fund Balance 4,333 36,768 24,027 3,692 525,849 495,127 358,000 441,000 525;849: 495;127 358;000 441;000 ($21,516) >;:(430;G40) (358,000) (441,006 512,539 422,000 425,000 l 435,000 (99,410) (50,000) (67,000) (20,000 (17,839) 413,129: .372,000 340,161 415,000 461,055 352,668 294,028 1 276,185 352,668 294,028 276,189 250,1 352,668 294,028 .276,189 17 2001-03 FINANCIAL PLAN AND SUMMARY CHANGES IN FUND BALANCE - TRUST AND AGENCY FUND 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) Cost of Medical Care/Dental, Vision Total Other Sources (Uses) Fund Balance Beginning of the Year Fund Balance End of the Year Reserved for Debt Service Designated Reserve Unreserved Total Fund Balance 227,874 253,899 220,312 50,000 50,000 23,500 218,503 197,347 195,338 268,503 197,347 218,838 (40,629) 56,552 1,474 33,571 (17,227) (9,800) 33,571 (17,227) (9,800) 1,031,046 1,02 3 ,988 1,063,313 1,023,988 1,063,313 1,054,987 1,023,988 1,063,313 1,054,987 18 220,312 194,323 1,054,987 1 1999-2000 Actual 2000-01 Actual 2001-02 Budget 2002-03 Budget Revenues Tax Revenues 202,138 220,940 201,727 201,727 Licenses and Permits Fines and Forfeitures Investment/Property Revenues 25,736 32,959 18,585 18,585 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) Cost of Medical Care/Dental, Vision Total Other Sources (Uses) Fund Balance Beginning of the Year Fund Balance End of the Year Reserved for Debt Service Designated Reserve Unreserved Total Fund Balance 227,874 253,899 220,312 50,000 50,000 23,500 218,503 197,347 195,338 268,503 197,347 218,838 (40,629) 56,552 1,474 33,571 (17,227) (9,800) 33,571 (17,227) (9,800) 1,031,046 1,02 3 ,988 1,063,313 1,023,988 1,063,313 1,054,987 1,023,988 1,063,313 1,054,987 18 220,312 194,323 1,054,987 1