HomeMy WebLinkAboutMinutes - May 24, 2005 SSCITY OF LODI
INFORMAL INFORMATIONAL MEETING
"SHIRTSLEEVE" SESSION
CARNEGIE FORUM, 305 WEST PINE STREET
TUESDAY, MAY 24, 2005
An Informal Informational Meeting ("Shirtsleeve" Session) of the Lodi City Council was held Tuesday,
May 24, 2005, commencing at 7:04 a.m.
A. ROLL CALL
Present: Council Members — Hansen, Hitchcock, Johnson, Mounce, and Mayor Beckman
(left at 7:51 a.m.)
Absent: Council Members — None
Also Present: City Manager King, City Attorney Schwabauer, and Deputy City Clerk Perrin
B. TOPIC(S)
B-1 "Continued presentation of the City Manager's Recommended Draft Fiscal Year 2005-06
Budget and Financial Plan"
Finance Director Krueger highlighted the general fund revenues, commenting that the
revenue estimates are on the conservative side while the expenditure estimates are more
liberal.
Property Tax Revenues
Property tax revenues for fiscal year 2002-03 were $3.9 million; $3.4 million in 2003-04;
$5.3 million in 2004-05, and estimated at $8.6 million for 2005-06. The reason for the
significant increases in 2004-05 and 2005-06 relates to how property taxes are allocated, in
combination with the growth in property tax revenues. In 2004-05, 80% of the total property
tax revenues were allocated to the general fund and 20% was allocated to the library fund.
The remainder of what had been an allocation to the debt service fund was allocated directly
to the general fund in 2004-05. The 2005-06 estimate of $8.6 million represents 100% of
the property taxes to be received. This is a slight change in the accounting practice in that
it shows the full amount of property taxes as being allocated and recorded in the general
fund, following which here is a transfer out to the library and debt service funds. In the
case of the actual amount of property tax revenue increases, the City has experienced a
7% to 10% increase over the last three to four years and it appears as though that same
trend will continue into the future.
Sales and Use Tax Revenues
In fiscal year 2002-03, revenues were $8.6 million; in 2003-04 there was a slight decrease;
and the original estimate for fiscal year 2004-05 was $9.6 million. Based on the most
recent information, staff is anticipating an 8% increase in sales tax revenues from the fourth
quarter of calendar year 2004 (as compared to calendar year 2003). Staff did not include in
the 2005-06 estimate the full amount of revenues anticipated for the Vintner's Square area.
In response to Council Member Hansen, Mr. Krueger acknowledged that the City did
receive the State Vehicle License Fee in -lieu advance payment a couple of months ago,
which has been incorporated into the 2004-05 revenues.
In -lieu of Franchise Transfers
The remaining revenues include the in -lieu of franchise transfers from the electric utility,
sewer, wastewater, water, and refuse enterprise funds. The increases in the amounts are
based upon the percentages that have been established in the past; although, staff is
recommending that these amounts now be established as dollar amounts versus
percentages.
1
Continued May 24, 2005
Mr. Krueger pointed out that the line for investment earnings is blank as there is little
anticipated due to the minimal cash balance in the general fund.
In response to Council Member Hansen, Mr. Krueger explained that the City's portfolio is
the pooled amount of cash for all funds, which amounts to approximately $26 million as of
April 30. It has been as little as $17 million and as high as $30 million. Most of the City's
money is invested in the Local Agency Investment Fund with the State of California, and it
currently earns up to 2% interest. It is not earning much interest because the amount
available to invest is less than what it was in the past, as well as the fact that the interest
rate is lower. The City has invested on a short-term basis primarily because interest rates
are increasing.
City Manager King stated that the goal is to hold a larger portion in reserves, which
becomes an additional revenue stream. As the reserves are used up, the ability to earn
more money decreases, which creates a double negative. Many entities look at taxes to
build up an endowment from the revenue stream that would sunset and be self-sustaining in
the future.
In response to Mayor Pro Tempore Hitchcock, Police Chief Adams stated that the
CRACNET Program was cut this year; therefore, the City will not receive the $80,000
income as listed in the draft budget. Mr. Krueger stated that the budget document will be
corrected to reflect this change.
Vehicle License Fee (VLF) In -lieu Revenues
Mr. Krueger reported that the VLF in -lieu revenues for fiscal year 2002-03 were $3.4 million;
$2.8 million in 2003-04; $3.5 million in 2004-05; and $3.7 million in 2005-06. The state took
away VLF in -lieu tax monies and indirectly returned it to the City through a loan program.
Public Safety Fees
The public safety fees were $111,000 for fiscal year 2002-03; $175,000 in 2003-04;
$369,000 in fiscal year 2004-05, which included the first -responder fee that did not come to
fruition; and $196,000 in 2005-06, which does not include revenues that may be recovered
as part of the fees and charges for the new fire inspection program.
Parks and Recreation Fees
The parks and recreation fees show a significant and steady growth due to the increase in
the amount being charged to users of the services, as well as the general increase in
activity.
Community Center Fees
Community Center fees for fiscal year 2002-03 were $414,000; $522,000 for 2003-04; and
the estimates for 2004-05 and 2005-06 are conservative.
Revenues by Transfer
Revenues by transfer for 2002-03 were $6.9 million; up to $7.2 million in 2003-04; reduced
in 2004-05 to under $6 million; and increased to $7 million in 2005-06. The transfers into
the general fund in 2002-03 and 2003-04 were transfers from the capital outlay fund and
include costs of services. The amounts for 2004-05 and 2005-06 are only cost of service
transactions, so the difference between the current fiscal year and the next relates to the
increase in cost of services. Staff is looking at changing the accounting for items (such as
employee benefits) that had not been charged to the departments in the past. By including
those as part of departmental activities, the amount that would be allocated to the water,
sewer, and electric utility funds increases. In the case of the City Attorney's Office, much
of the staff time has been related to PCE/TCE expenditures; therefore, much of the cost of
the City Attorney's Office is being allocated to the water and sewer departments. The
percentages allocated to the different funds has not changed much over the last two to
three years, but the dollar amount of costs, based upon that accounting change, has
increased, so the transfer for the cost of service into the general fund has increased as well.
2
Continued May 24, 2005
In response to Council Member Hitchcock, Mr. Krueger clarified that the amount of
transfers into the general fund in 2002-03 and 2003-04 included transfers from the capital
outlay fund back to the general fund. This represents a combination of transfers that came
from the capital outlay fund and cost of services transfers. In 2004-05 and 2005-06, the
amount is only cost of services transactions. Ms. Hitchcock requested that Council be
provided with information on how the costs of services are allocated, to which Mr. Krueger
responded that he would make the information available to Council.
Electric Utility Fund
The estimates of revenue are based upon staffs expectation of the 2% to 3% increase in
volume. It does not show any change in the rates or a market cost adjustment (MCA). The
total revenues, including the transfer from capital to reimburse the electric utility fund, are
$56.7 million; however, expenditures are projected to be approximately $64 million based
on current budget estimates.
In response to Council Member Hansen regarding the drop in investment earnings,
Mr. Krueger explained that it is the result of the cash balance over the years, as well as
cash related to the unused portion of the bonds that were sold by the City's fiscal agent.
The estimate of $950,000 is a little conservative; however, it is based upon some
uncertainty as to what the cash balance will be next year.
Wastewater Fund
The estimated revenues are conservative, and they include rate increases that were
approved by Council in the last fiscal year and do not include any other rate increases
related to environmental activities. The amount shown as revenue from an intra -fund
transfer is based upon the estimated amount of capital outlay transferred from the fiscal
agent, who holds the bond proceeds. As the costs are incurred for capital outlay
wastewater projects, it is listed as a reimbursement from the fiscal agent as other
revenue/intra-fund transfer, instead of other sources and uses. The City is making progress
on accomplishing the wastewater capital projects that were used as a basis for selling the
bonds. The normal anticipation is to expend the borrowed funds within a three- to five-year
period.
Water Fund
There is a modest increase in the amount of revenues as a result of a cost of living
increase, as well as some volume activity level increase. The estimate in 2004-05 is $8.4
million, which will increase to $8.9 million for 2005-06.
Library Fund
Tax revenues in 2002-03 were $1.2 million; $1.3 million in 2003-04; and the estimate for
2004-05, which is the 20% allocation in accordance with past policy, was $1.3 million. For
2005-06, there is no property tax revenue shown. It is listed instead as a transfer -in due to
the fact that 100% of the property taxes are going into the general fund with an allocation to
the library and debt service funds. The expectation is that it will be more than $1.3 million.
Mayor Pro Tempore Hitchcock questioned if staff has reviewed the electric utility
expenditures with as much scrutiny as the general fund and if the City will be considering
possible cuts or rate increases to reduce this deficit.
City Manager King responded that staff has not given the electric utility expenditures the
same scrutiny as the general fund expenditures. There has been a lot of focus for the past
year and a half on the general fund, and fie issue with electric utility arose in a rapid
fashion. Over the past month and a half, there has been discussion dDout freezing
positions in electric utility and looking at its expenditures.
Continued May 24, 2005
Mr. Krueger agreed that the emphasis has primarily been on the general fund, which was
the early indicator that there was a significant challenge in regard to general fund
expenditures. In the case of the electric utility fund, the major expenditure is the purchase
of energy. Electric Utility Director Vallow has been diligent in working to keep the bulk
power purchase cost of energy at a reasonable price, and the City has taken a short-term
approach to the purchase of energy. The cost of energy for 2005-06 has been secured;
although, the estimate was based on information from a month ago, which may result in a
slight reduction in cost but will not be enough to make up the gap.
City Manager King added that, unlike the general fund, electric utility is not as "personnel
heavy" and its principle costs are the bulk power purchase and the franchise cost.
In response to Council Member Hansen, Mr. King stated that staff is compiling a history of
electric utility rate and MCA increases. Staff will return to Council in June for discussion
regarding a MCA. The City has some obligations to Northern California Power Agency and
the bond holders that it must fulfill, which may require action by Council before the end of
the fiscal year.
NOTE: Mayor Beckman left the meeting at 7:51 a.m.
Mr. Krueger highlighted the primary revisions to the budget policies (filed). The policies
were reduced to only those that have a direct budget impact. For example, the budget
policy relating to Human Resources is already in place and does not need to be repeated
as a budget policy. The emphasis throughout the entire policy section is to accumulate a
15% fund balance in all funds. A section has been added regarding the Finance/Budget
Committee, which would be established as of July 1 and give advice to City staff and
Council on financial matters. The role of the committee is advisory and would not take the
place of the City Manager, staff, and Council in proposing, approving, and bringing forward
the budget. The remaining roles of City staff members were not amended.
Council Member Hansen expressed concern about the long-term perspective on the 15%
fund balance. The last couple of years have been very difficult for the City due to a number
of reasons, and he anticipated that in the next few years the City will see a recovery. He
expressed concern that when things improve there will be requests for projects or more
staff. He suggested that a policy or ordinance be established to protect the fund balance
for only those unexpected challenges that come from the state, unanticipated expenditures,
etc.
Mr. King cited the last policy, "Fund Balance Designations and Reserve," and stressed that
the 15% reserve is the minimum threshold; not the ultimate goal. Prior to 1978, local
governments could adjust the tax rate. After 1978, the ability to control the revenue stream
became very limited, which was compounded when Proposition 218 passed; therefore, local
governments have had to carry a much bigger reserve to protect against swings in the
economy. If Lodi should evolve into a tourist destination, the reserve should be greater in
order to deal with the fluctuations in revenue. The policy is intended to state that if the City
goes below 15%, the City Manager is obligated to put together a plan to return to that level.
Council Member Hansen stressed that a budget policy is not strong enough and that he
would prefer a codified action that would require a vote of the Council to amend.
Mr. King replied that he would not recommend an ordinance and explained that "reserve" is
defined as uncommitted, undesignated reserves that are available to be spent. In the
annual financial statement, there is a higher reserve because of encumbrances carried
forward from previous years. Dedicated or restricted reserves gives the appearance that
there are more reserves than there actually are. A codified action that states there is a
15% reserve may not address some of these issues. Mr. King believed that an ordinance
would be a false sense of discipline and there would be ways to get around it.
0
Continued May 24, 2005
Mr. Krueger pointed out that items A and B in the "Fund Balance Designations and
Reserve" policy relate to the definition of reserves. The California Society of Municipal
Finance Officers has conducted a survey on the different amounts of fund balances
throughout California, and Lodi is at the lower end in comparison with other California
municipalities. There are jurisdictions at 15%, some that are higher, and others that are as
low as 2% to 4%. All California jurisdictions are facing challenges and some have more
reserves in order to deal with the economic challenges.
In response to Mayor Pro Tempore Hitchcock, Mr. Krueger stated that there were no
significant changes to the budget policies, other than reducing the number and clarifying
the language.
Mr. Krueger informed Council that the `blue sheets" (filed) were correction pages for the
draft 2005-06 Financial Plan and Budget and included the department tabulations and totals
as requested by Council.
C. COMMENTS BY THE PUBLIC ON NON -AGENDA ITEMS
None.
D. ADJOURNMENT
No action was taken by the City Council. The meeting was adjourned at 8:14 a.m.
ATTEST:
Jennifer M. Perrin
Deputy City Clerk
d1, po .� -5-2
q -os
2005.06 FINANCIAL PLAN AND BUDGET
OVERVIEW - BUDGET POLICIES AND GOALS
OVERVIEW
In view of the City's current fiscal challenges, the budget policies to be considered for review and
approval in the 2005-06 Financial Plan and budget are focused on those that will promote a financial
recovery in fiscal year 2005-06 and will promote restoration of reserve balances in succeeding years of at
least 15% of expenditures in all funds. These Financial Policies represent a major rewriting of previously
adopted budget policies with the objective of considering only those policies, which will promote
financial recovery and long term financial stability, for review by the City Council at this time.
BUDGET ADMINISTRATION
A. City Council
The City Council is ultimately responsible to the public for the delivery and conduct of City services
and facilities. Accordingly, the Council appropriates funds to ensure the delivery of services at the
levels and in the priority established by the Council.
B. Budget Advisory Committee
The City Council will appoint a seven member Budget Advisory Committee, which will commence
to meet on or about July 1, 2005. The Committee will act in an advisory capacity and will provide
advice on financial matters as needed and shall not be designated to approve or propose a budget
documents. The budget duties as designated for the City Council, City Manager and City staff are in
no way changed or modified as a result of the formation and continued operation of the Budget
Advisory Committee.
C. City Manager
The City Manager as the chief administrative officer provides the City Council and Staff with
general direction in the development and formulation of the staffs budget recommendation. This
includes: evaluating and assessing current and projected issues confronted by the City; determining
the demand for services and facilities; identifying the concerns of the voters; assessing the current
and projected financial condition of the City; and determining the final staff recommendation.
D. Finance Director/Treasurer
The Finance Director as the chief financial officer is responsible for budget development and
administration. This includes: developing and issuing the budget instructions and calendar; advising
the City Manager on budget policies, including recommended annual target funding levels for fleet
funds; reviewing budget requests to ensure they are complete and accurate; preparing the preliminary
budget recommendation for review by the City Manager; and, publication of the approved budget.
E. Public Works Director
The Public Works Director is responsible for preparing the City's capital improvement budget (CIB)
and the City's Equipment Replacement Schedule (ERS). In this capacity, the Public Works Director
Budget Policies
Page 1
works closely with the Electric Utility Director to prepare an integrated CIB and ERS in recognition
of the unique responsibilities and scope of services offered by the EIectric Department.
F. Department Directors
Department Directors are responsible for preparing their operating budget requests and capital budget
requests in accordance with the City's budget instructions.
G. Fleet Committees
Fleet committees were established to serve the City Manager in all vehicle -related matters to include
budgeting, acquisition, disposition, assignments, vehicle operations, maintenance and insurance.
Fleet committees will continue to make recommendations to the City Manager regarding the general
matters associated with this activity.
H. Failure to Adopt Budget
If the City Council fails to adopt the budget by July 1, the City Council may elect one of the
following courses of action until passage of a budget and the appropriation of funds: (1) Provide the
City Manager with Continuing Resolution Authority to allow continued services at expenditure
levels notgreater than those levels approved in the prior year budget; or (2) Require staff to obtain
prior approval for the expenditure (disbursement) of City funds.
1. Public Record
The Budget document will be available on-line at the City's website located at www.lodi.gov.
Hard copies will be available for public perusal at the Lodi Public Library, the Finance
Department and the Carnegie Forum during Council meetings.
GENERAL REVENUE MANAGEMENT
A. The City will seek to maintain a diversified and stable revenue base to protect it from short-term
fluctuations in any one revenue source.
B. The City will match current expenditures with current revenues, avoiding procedures that balance
current budgets by accruing future revenues, rolling over short term debt or borrowing reserves of one
fund to another. In keeping with the objective of attaining fiscal stability, revenues will be estimated
in accordance with Generally Accepted Accounting Principles, and all revenues which are susceptible
to estimation will be included in the Financial Plan and Budget. However, the estimates will be made
in a reasonable manner so as to promote reasonable expectations that all funds will continue to
accumulate reserve balances with a floor level target of at least 15%.
RECREATION AND COMMUNITY CENTER FEES
A. Recreation service cost recovery goals are addressed as an integral component of the City's annual
comprehensive user fee analysis process. It is the City's goal that a minimum of the amount needed
to fund 100% of the Parks and Administration activities come from general purpose revenues. The
objective for Recreation activities will be that they will be 100% funded in aggregate from fees for
services. It is recognized that residents of the City of Lodi are paying for general purpose activities
through the general purpose revenues. It is also recognized that non -city residents who are utilizing
City Parks and Recreation services may be required to pay an amount that exceeds the fees for
Budget Policies
Page 2
services that city residents pay for these same services.
B. Charges will be assessed for use of rooms, pools, gymnasiums, ball fields, special use areas, and
recreation equipment for activities not sponsored or co-sponsored by the City.
C. The Recreation Department and Community Center may waive fees with the approval of the City
Manager when it is determined that an undue hardship exists or when in the best interests of the City.
ENTERPRISE FUND FEES AND RATES
A. The City will set fees and rates at levels which fully cover the total direct and indirect costs including
operations, capital outlay and debt service of the following enterprise programs: electrical, water,
wastewater and transit.
B. The City will annually review and adjust enterprise fund fees and rates as required to ensure that they
remain appropriate and equitable, and to stem Large rate increases. Fluctuations in cost factors may
result in the need for rate adjustments, but cost control will be taken into account as a way to mitigate
the need for rate adjustments.
OTHER FEES AND RATES
A. Ongoing Review
Fees and rates will be reviewed and updated on an ongoing basis to ensure that they are correct and
appropriate based on the changing needs of the community, i.e. economic concerns, social issues,
public safety.
B. General Concepts Regarding the Use of Service Fees and Rates
The use of fees and rates should be subject to the following general concepts:
Revenues normally will not exceed the reasonable cost of providing the service. However, there
will be short term fluctuations in business activity levels that may cause revenues to exceed the
costs of providing some services. Regarding new fees for services for costs that have not been
charged before, careful consideration will be given to ensure that those charges are only made for
services not paid for with general purpose revenues.
Z. Cost recovery goals should be based on the total cost of delivering the service, including direct
costs, departmental administration costs, and organization wide cost such as accounting,
personnel, Information Systems processing, vehicle maintenance and insurance.
3. The method of assessing and collecting fees should be as simple as possible in order to reduce
the administrative cost of collection. In addition, an annual review of the costs for all services
provided and the resulting allocation of those costs will be provided to the City Council for
review.
4. Rate structures should be sensitive to the "market" for similar services as well as to smaller,
infrequent users of the service and the influence rates and fees have on economic development.
Budget Policies
Page 3
C. Comp blliity with Other Communities
Fee surveys should never be the sole or primary criteria in setting City fees. Surveys comparing the
City's fees to other communities will be used but will not be the sole basis for determining the proper
level of fees for services.
REVENUE
The Council recognizes that a general management principle for local government is to discourage the
"earmarking" of general purpose revenues. However, the practice of earmarking may enhance the
matching of costs with revenues and may be used when useful for purposes of matching services provided
with the revenues needed to support the provision of these services.
A. Property Tax Allocation
1. For 2005-06 property tax revenues will be recorded entirely in the General Fund. The distribution
of these revenues will be made with operating transfers from the General F nd as follows:
Debt Service Fund
Library Fund
$ 1,676,372
1,329,665
2. The distribution of property tax received on land annexed to the City will be in accordance to the
agreement with San Joaquin County.
B. Enterprise Fund Allocations to the General Fund
1. Amounts transferred from the City's enterprise funds to the General Fund are payments in -lieu
of franchise fees to the extent they exceed the cost of services provided by general services
(accounting, personnel, legal, insurance, etc.). These payments will be levied based on prior
year revenues as follows:
Electric $6,550,000
Water $ 752,000
Wastewater $ 875,000
C. Grants and Donations
Council must approve applications for grants or acceptance of donations containing restrictions
that may have an impact on the budget.
APPROPRIATION LIMITATION
Budget Policies
Page 4
The Council will annually adopt a resolution establishing its appropriation limit calculated in
accordance with Article XMB of the Constitution of the State of California, Section 7900 of the
State of California Government Code, and any other voter approved amendments or state
legislation that affect the City's appropriation limit.
FUND BALANCE DESIGNATIONS AND RESERVES
A. The City has had a budget policy for several years which indicated that it should maintain fund
balances of at least 15% of operating expenditures in all funds. It is recognized that this policy
will be used as a goal for financial planning purposes. Achieving this goal will be one of the
primary elements in returning the City to a financially stable condition. For purposes of measuring
this reserve goal, the Finance Department will prepare the fund balance (Net Asset) estimates in
accordance with Generally Accepted Accounting Principles. Staff will provide to City Council a
periodic report of cash balances and Net Assets and a reconciliation of the differences therein. The
reserve goal of 15% will be considered to be the Net Asset amount available for use for future
operations. Any designations or reserves for other purposes will not be included in the calculation
of the 15% objective.
B. The Council may designate specific fund balance levels for future development of capital projects
which it has determined to be in the best long-term interests of the City. However, until the 15%
levels are attained as indicated above, there shall not be any designation of General Fund balances
for future capital project purposes.
C. After attaining a 151/, fund balance level, it is expected that this level will be maintained. If any
fund balance falls below this level, a plan for steps to be taken to re -attain the 15% fund balance
within the ensuing fiscal year will be given to the City Council by the City Manager.
Budget Policies
Page 5
aBud uoI}einge,_
IIA uoROaS
989 LZSZ
{)'
190966LZ
984 iZZ`Z
5LE'Z89`Z
Ielol leJaLI@J
+ ri'
Z£
LE
OE
6Z
8Z
LZ
9Z
5Z
9Z
EZ
ZZ
OOZ£EZ 92059 7791 622,09L luaw olana❑alwouo03 LEg00i
IMAOU00
5 LL'L66 LEE'09Z' L LE8' 456 LZZ` 400' L swaFl E;uoowJolul L L9p01
000'OE OEZ L9Z'6Z siFogelaa JOge� gpgOpL
009'8[ ZLE'OZ L98'£Z L95`6 ap!M !❑- u!weJ1V01700L
5EZ'Z[Z 99£'602 6E9`Z9L 9LL`99L Juawa eueyy Js!d 0O90OL
[8.999 29L'099 896.66E LO9'LK saoJnoseU uewnH ZO900L
LLZ'989 Ln'994 199`929 E99`9Z9 uogeJls!u!wpy - Jo eueyy 40[0900[
QOD'00L sluan3 !unwwoo 59ZOOL
OZ6'99Z S36`9LZ EL9'E09 uo!]owoJd 4unww0') 9OZOOl
m119
Z&9'895
ZZL 908
95E`8L&
Ialol IeJauaE)
LZ
OZ
6L
009
009'L
S99
099
!❑Jals!S90ZOOL
Imime ueED)
10L
BL
LL
9L
5L
9L
97
z
ll
6
00'ZL 000`9L 86L'6 LLp`9L f000laJdl!❑ OZLOOL
006'Z 000`9 L16'l 192L umMoag/pounoo61LOM
06'3 000`& 099'L 99S'L uasueH/l!ouno❑9LLOOL
Z OOO`E 6[1.9 4o004oi!Wllauno❑9LLOO L
-SIX
006'Z o0O'E 99S'L 9L6'Z aounoyy/l!ouno❑VIL00[
006'Z 000'9 99['19L9'S uosuyof/ll3unop 1LLOOL
9LL'60L 9ZZ'88 9L9'L9 Z9L'6E Ilouno❑ EOLOOL
000'4 04L'60L 609 L9L'E9 U0113613 ZOLOOL
3 L9'9LE 996'999 LOL'O9Z 985`L5Z uo!jvjjsju!wpvmAojoAjlo LOLOOL
OZ9'96E
106578F
ZEO•LLE
969'006
1"9`809
1IplolleJaua�
�
jejol AaujojjV Apon
8
g
I Z8 469
BES ZE9
E
ZED LGE
1969VC
e9A
0o!Apd le alp losuno❑ LSEOOL
1!u❑ ssau!sng
IeJeua�
puna
luawlan ad
lunowq
5
9
E
H 0
3
3
Cl
❑
8
d
uoijvjngv_L jual.utiodaCl
Department Tabulation
A
8
C
D
E I
F
G H ['
3
Amount
Yea
4
meat
Fund
Business Unit
33
34
General
1o7o13 Youth Commission
68,197
48,286
51,720
41,740
108026 Arts Specialty Classes
73,592
109,549
61,096
105
35
108027 Lodi Arts Commission
127,464
2,777
1,800
1,100
36
108028 Arts and Culture
77,033
214,500
245,109
137,0621
37
108029 Arta in Public Places Board
3,100
2
38
39
108041 Senior Citizen'S Commission
675
413
1,400
40
106042 Senior Information & Referral
79,932
86,168
109,463
94
41
108043 Hutchins Street 5 uare Pool
415,123
337,661
431,168
425
108404 Performing Arts Center
127 334
162,775
168,184
161,1
42
43
108405 Lodi Gift Boxes rogram
3,156
90
4,000
130
44
108525 Hutchins Street are Mainten
389,1901
322,916
424,M
311
General Total
1361 695
1.286.136.
1501 708
1 282
45
46
47
48
CDBGMOME ]Capital
kn rovement Program
849,671
11077,190
3 054
150
49
CDBGMOM E Total
849,671
1,077,190
3,064,984
150
50
CDD
340451 Manning Administration
549 033
466,961
W5,999
65
51
340452 BuildingIns ection
593,410
676,421
802,915
86
52
340455 Planning-Commissions/Committee
5,884
8,655
5,493
j
53
340456 CommunityImprovement
285,709
279,678
429,219,
44
54
CDD Total
1,434,0371
1,431 715
11803.6Z
1 9644
55
56
I
Department Tabulation
Section VIT
Tabulation Onge 3
A
B C
D I
E
F
a H I
3
4
Amount
Departmeni
Fund
Business Unit
160601 Policy,Legislafive&Regulator
160602 Electric C oast & Maint-Supervi
Year
786455
640,405
489,372
687,W
1,133,508
884,126
1,0576
383,721
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
.tal
Electric
160603 Business Manr Ong & Marketing
312,509
322,024
474,743
50319
160606 Electrical Services 148,820 216,492 911,409
265 005
160611 Electric Engineering & p er Su 126,398 196,634 264,652
54684
160612 Engineering 506,572 505,719 710,634
699,009
160613 Meter Maintenance 168,563 163,891 212,4"
230,026
160621 Business & Customer Retention
WASS
160622 Customer Service Maintenance 101,724 111,774 169,171
234,558 I
160623 Power Quality 1,341 2,240 10 020
3
160624 Electrical Miscellaneous 63,072 179,630 104 979
63,341
160625 Electric tams -Other Depart 142,476 146,408 196,346
0_38
160626 Util SVst Conir Dispatch -Other 146,582 262,162 304,586
362,468
160632Ousk-To-Dawn Lighting 37 339 1,165
451
160633 Street Light Maintenance 519,987 540,948 598,794
150,947
160642 Bulk Power Purchase 30,772,425 33,286,101 32 650,000
41 110,
160649 Hazardous Material Handling P 5,731 10 03fi 11,157
7,11 I
160650 tem lMntenance-Overhead 380,822 362,168 868,051
1,142,741
160651 nmtern Mnienance-Under round 184,891 164,168 473,543
760,438
160652 Substation Maintenance 216,107 211 027 316;626
401,421
160653 Utility tem Control & Dis a 353,834 334311 418,083
311,535
160654 Tree Trifnming 463,714 526 186 567,993
548,201
160655 In Lieu Taxes 5,671,989 5,864699 6,059,180
6,550,0
164604 Public Benefits 127,447 158.663, 127,793
237,61 i
164605 Demand -Side Mana ement Service 547 801 383,181 586,500
260 000
164606 Low-IncCrrne Services 9 295
35,
164607 Research, Dev & Demonstrabon 27,699 131,247 70,000
10
164608 Renewable Energy ResourcerTech 34,411 68,094 100,000
1105,000
164609 Lodi CARE Program 60,000
55,DOO
90000 eratin Transfers 2,901,081 4,401,300 2,504548
2,895,246
Capital Improvement Pragram� 3,086,017 21606,045 5,839,590
123640 15,000�Survey Equipment
Debt Service 7,410,883 5 614 720 6,317,569,
5,219,0131
Electrtc Total
55 849 881 57954 17 62 947 11
55.849881 57,954.917 GM47.211
65 Dfi0 4
65,050.49415 00065 065,494
Section VIT
Tabulation Onge 3
Department Tabulation
Section Vii
Tabulation Page 4
A
B
C
D
E
F
G H
3
Amount
Yea
4
Department
lFund
Business Unit
91
�
92
General
100501 Finance Administration
211,640
175,170
200,103
200,400
100502 Finance Purchasing____
_..
289,023
296,076
405,308
426,
93
94
100503 Finance Accountin
545,543
526,970
738,099
700,500
95
100505 Finance Revenue Division
648 807
656 015
959 149
918,787
96
General Total
1,695,013
1,654,231
2,302,fi59
2 245,98
97
r
981
i
99
General
.02011 FireAdministration
10_2012 Fire Emergency Operations
288,799
4,107,494
377,519
4,950 297
453,085
6,115,898
524450
6,822 29
100
101
102013 Fire & Life Safety
223,259
280,497
343,206
444,842
102
102015 Fire Training
212,459
187,726
301,554
281,791
103
102016 Ernerciancy Medical Services
20,903
122,038
110,340
25,20
104
General Total
1
4,1152,91151
5,918,0771
7.324,0831
8 098 57 i
IM
077
7,324,083
106
107
Library
210801 Libr Administration
210802 LibLaryAdministrallon
1,098,464
1,173233
3,272
1,352,332
4,275
1,527,100
2,500
108
109
210_808 Library Administration
7,975
110
9000 Operating Transfers
129,634
149,254
48,915
64,996
111
Capital Improvement Program
83,666
142,321
14,875
11121
Libra Total
1,311,7641
1 468 080
1 A9A2791
1,594,556
1131.468.080
1,428 3Y2
1,594,596'
114
Section Vii
Tabulation Page 4
Department Tabulation
Section VII
Tabulation Page 5
A
B C
D
E
F
G
H I
3
4
Amount
Department
Fund Business Unit
Benefits 9000 Operating Transfers
270201 Benefits Administration
yea
128,6;?
26,570
29,210
33,895
30,20
115
116
117
118
119
120
121
122
123
124
125
126
12'7
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
PRINWIT
270204 Medical Care
2,724,725
3,178,191
3,790,655
4,452,125
270205 Retirees Medical Care 335,943 400,324 423,365 528,988
i
270206 Medical Co -pay reimbursement 3,769 4,380 2,875 5,519
270207 Dental Insurance 381,979 397,881 427 710 427,71
_
270208 Vision Care 84,221 113,254 89 505 110,61
270209 Chiropractic 39,876 29,588 41,730 21,700
270210 Employee Assistance 11,041 10,720 11,040 11,28
270251 Life Insurance 49,051 68,678 106,475 79.800
2712 Accidental Death_ 14,952 14,443 11,020 14,559
02
270213 Unemployment 57,328 60,709 28,810 75
270214 Long Term Disability 146,354 163,000 158,720 192,74
270215 Employee Recognition 29,316 16,784 25,100 25,100
1270216 Flexible Spending Account 2,967 3,924 8,250 17,75
Benefits Total 4,035,841 4,491,086 5,159,150 5,993,09
5993
capital Outlay
19000 Operating Transfers 4,168,097 3,568,731 2,159,954 305,730
252,1MOnd Pin. Qbt SWOR
]Capital Improvement Program 9,340,915 5.717,146 1,248,147 625,00
15,000 Su EQ
Capital Outlay Total 13,509,012 9,285,877 3,408,101 930,7SO
267,104 1,197,836
Debt Service IDebtService 1,950,040 1,679,731 1,671,671 1,676,372
96, 106; Streets Debt Service
Debt Service Total 1,950,040 1,679,731 1,671,671 1,676,3
96,106 1 4
EQPT and VEH
9000 Operating Transfers 20,000
ICapital Improvement Program 585,551 172,156 378,614 145,00
EQPT and VEH REPL Total 605,551 172,156 378,614 145,000
1456
General
100205 Special Pa ents-Administratio 417,450 337,170 377,438 340,900
100241 Non -Departmental Services 26,572 20,635 35,620 3,701,53
-23,628. Reduce Trnsfr Dbt Srvc
100242 Telephone Charles 162,876 148,365 155,945 152,70
100243 City Wide Utilities -GF 902,150 996,095 877,990 915,200
100244 City Wide Postage 241,711 247,576 246,280 246,300
9000 O eratin Transfers 5,842,729 4,933,510
_
General Total 7,593,433 6,683,370 1,693,273 5,35fi 630 T'
-23,62 5,=.002
Self Insurance
300203 Other 431
300204 Liability Insurance 907,434_ _ 1 155,661 _ _ 987,929 1,151 440
1310202 Workers Compensation 1,206,245 1,260,697 1,739,135 1,769,697
_,
Self Insurance Total 2,114,109 2,416,3581 2,727,064 2,921,137
2,921.18
150
Trust and AgenT9000 Operating Transfers 10,3181 1i
151
152Non
Departmental T.29,808,041
Trust and enc Total
10,318
r
[
339 88417262553
Section VII
Tabulation Page 5
Department Tabulation
Section VII
Tabulation Page 6
A
l3
b I
E
F 1
G H
3
4
Amount
Department
IFund
Business Unit
Yea
I
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167.
168
169
• . .
_ _
General
107011 Recreation Administration
611,775
624,294
939,434
871,738
107012 Parks & Recreation Commission 165 568 515
16
107021 Recreation - PlaygrotJnds 190,693 214,978 189,345
301,000
107022 Youth - Teen Sports 145,549 166,685 169,752
163 850
107023 Mise Indoor/Outdoor Activities 19,730 27,346 17,3_02
20
107024 Aquatics 104,253 101,5941 104,355
78,11
107025 Adult Sports 54,002 58,236 54,117
55,43
107027 Concessions 29,0un 24,775 19,000
16,150
107029 Lodi LOOK_ 102,722 111,726 122,000
122
107034 Washington Aft School 40,212 47,509 48,800
48,800
107511 Parks Administration 176,456 181,501 253,889
232,260
107521 Parks - Sports Facili Mainte 480,100 503,042 613,737
710.700
107522 Parks - Lodi Lake Park 165,675 148,398 238,469
165,40
_
107523 Parks - Other Parks 551,837 494,686 734,209
669,33
107528 Park Operation Coordinator 132,466 124,870 154,378
85,000
107531 Parks - Equipment Maintenance 121,466 121,331 130,169
138,01
170
171
172
Parks and Recreation.
General Total
2,926,1082,951
r:
540
2,951,5403.678,018
3 789 471
3 67B 01 I
t M 018
173
174
• .
General
101011 Animal Services
195,214
210,340
278,006
254,41
175
176
177
178
179
180
181
182
183
a
186Police
Total
101031 Police Administration
879,483
932,799
1,210,676
1,088386 I
101032 Police Operations 4,500,9nr) 4,813,669 6,335,854
7,223,400
101033 Support Services 2,966,191 3,180,798 4,090,048
4,313,059
101037 Cracnel 83,672 87,4021 107,335
1 14 900
101040 Crime Prevention 5,960 4,961 5,000
4 7
101041 Awdliary Police 1,96 1,530 7,5D0
7,10
101051 Special Investigation 5,000
1,000
General Total 8,633,480 9,231,498 12,039,419
13,006,961 13006961
Police Special9€tar
000 Operating Transfers 77,671
Ca Improvement Program 101,531i109,459i 91 829
Police Special Revenue Total 179,20 109 459 91 829
10,762,72211,020,688 :r
0
Section VII
Tabulation Page 6
Department Tabulation
Section VII
Tabulation Page 7
A
B
C
D I
E I
F
G
H 1
3
4
Amount
Department
Fund
Business Unit
Yea
I
187
18
189
190
191
192
193
i94
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209125052
210
211
212125057
213
214
215
General
100200 Damage To Property
38,:172
48,129
24,500
57,500
103011 P. W. Administration 388 943 349,641 536,543 459,960
103021 P. W . General Engineering 1,177 424 1,100,758 1,575,473 1 566,76
103511 P. W. Facilityservices 617,927 625,560 737 6 725,165I
105011 P. W. Street Administration 283,815 271.315 410,131 345,785
105012 Street Work For Others 3,614 5000 3,000 5
105031 Street Maintenance 1,182,8x8 1,289026 1,538555 1,635,17
105036 P. W. Tree Maintenance 148,981 136 202 161,473 174,8
105037 P. W. Street Cleani 352,915 337,708 408,725 379,31
105042 P. W. Parldng Lot Maintenance 26,219 14,404 21,640 21,660
105043 P.W. Graffiti Abatement 42,463 44,928 68,356 43.M
1105561 Fleet Services 1,141,704 1,086,062 1,227,123 1,330,785
General Total 5,405,217 5,308732 5,712,743 6,746,037
6,745,037
Streets
190000 erating Transfers 1,601,998 2231,396 1,411,277 1830,544
]Capital Im rovement Pro ram 2,678,705 3,119,641 12,759,619 3,596,386
5,000 Traffic Equipment
1 Debt Service 103,564 96,106 96,106 96,105
mm5,_
Streets Total 4,384,267 5,447,143 14,267,002 5,525,
5630
TDA
9000.0perx�trlgTransfers 329.802 _ ..... ---66,156
Ca ital Improvement Pro ram 4,572 6,450 99,400
TOA Total 334,374 6 450 166A56 -
Transit
125051 Dial•A Ride Transit _ -,,,_�- 1,130,163 _ 1,091,068 1L197�400 1 293750
Qelins Fixeed Route _ „ _ _ 1,039,769 1063,385 1064,607 1,116,230
--
E
125053 Transit Administration__ _ _.304 813 _ _ _309,153 - 291.155 175, 432
05 .._
1255 Lodi Station Parkin�Structure_._ -_ _ -_ 171L)0
-
Outside CNG Fueling
_.., _...m _.- _ _ .....__47,251
00
90 0�erating Transfers- ___A63 552 230,460 470,709 -_288,7
Ca ital Im rovement Pr ram 2,363,513 630,132 158,377 865,
Transit Total 5201,829 3,371,448 3,182,248 3,873,89
3873.992
Section VII
Tabulation Page 7
Department Tabulation
Section VII
Tabulation Page 8
r.,
A
8
C
D
E
F
Q
H I
3
4
Amount
Department
Fund
Wastewater
Business Unit
170152 Damn a To Pro er -W astewtr
170401 Wastewater Administration
170403- Plant Maintenance
170404 Sanity5 tem Maintenance
170405 Sanitar System Maintenance
170413 SuovIement Environ Program
170414 Watershed Education Grant
170442 Industrial tem_ Maintenance
170472 Industrial S;ystern Maintenance
9000.Operadn Transfers
Capital Improvement Program
Debt Service
Y�
-844
965
8,000
4,
215
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
284,615
324161
425,128
471
1,899,824 1,940,852 2,634,779 2,696,
422,012 402,822 578,624 628,680
33,394
398.6001 Not included in date'
11,929 13,708 14,445 19,000
1
44,522 16,488 29,691 60,000
29,021 4,566 11,851 151
496,647 811,245 794,550 779,853
1,000,290 1,149,497 665,859 1,0311,7
1,340 522 7,866,849 14,468,274 7,700 290
15,0001Surve .E u' ment
802,8112 894,092 2,423,234 3,337,05 _
Wastewater Total
6,331,349 13,425 246 22,087,830 16,644,171
413,60 117A7,771
Water
18 . --
180413 Water Conservation Program
180451 Water Administration _
._
180453 Production Water
--
--
_ 73,239 36 921 49,393 107,64
331,068 338561 541,319 554,1
_ ----
1,023,694 1,135,801 1,062,517__1,200.500
-
180454 Dbcp Monitoring Program
180456 Distribulion - Water
_95,294 _ 37 484 1165,1>OD --�_ _299,81 ----._.
490,755 473,749 666 17
_
_ _
180457 Fire rants - W...... .._._.._ _ __,__._
Fire Hydrants _ _
180458 In Lieu Taxes _.... ..._ __.
180459 WID Water Purchase,,,,_,,,., _
9000 Operating Transfers
Capital Impravement Program .....
Debt Service
. _ _ -
_ -- -, 15,285 _..,_,..._. _. 3,702. ____...�_ 48,OR7 20,204
_ 485,485 663,789 681,940 759,77
_ 900,000 ,1,200,000 1,200,00
913,767 929 266 685,480 909,25
-- -
7 066,048 _ 3,037,780 3,938,682 _ 2 098,5
226,343 226,700 226,767 227,97
_
15,DOOStulrey Equipment
Water Total
10,742,877
7,801,6011
9,407,683
8,063,OM
15,
433 600
242
243
fugolarAILIM
244
Grand Total
144,531,403
146,070,6801
170,944,8701
159,365.2771
788,1 18 18 461
Section VII
Tabulation Page 8
r.,