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HomeMy WebLinkAboutAgenda Report - April 30, 2003 B-01 SMyOF� COUNCIL• • �/FORS LL AGENDA TITLE: Review and Discuss Fiscal Years 2003-05 Financial Plan and Budget Alternatives MEETING DATE: April 30, 2003 SUBMITTED BY: Janet S. Keeter, Deputy City Manager RECOMMENDATION: That the Council review with staff various scenarios as they relate to General Fund budget alternatives. BACKGROUND INFORMATION: In anticipation of releasing the draft Fiscal Years 2003-05 Financial Plan and Budget to Council by May 7, 2003, staff has prepared various fund balance scenarios for Council's consideration, During the April 30th Special Council meeting, staff will present to Council alternatives which focus on solutions for addressing an anticipated General Fund $3 million shortfall in Fiscal Year 2003-04. The alternatives identify operating budget reductions and revenue enhancements and poise questions regarding hiring new firefighter positions, providing salary adjustments, and determining acceptable levels of General Fund fund balance. In addition, staff will discuss position and program reductions, and cost recovery percentages of certain program expenditures. The scenarios were developed in the context of consensus -building with a number of meetings hosted by the City Manager that included department heads, labor union representatives, contract and probationary employees, and the budget team. Each scenario has its pluses and minuses, and Council will be requested to provide direction to staff on the best alternative or combination of alternatives. The scenarios will be provided to Council during the April 30"' meeting; however, the City Manager is available prior to April 30tr' to discuss with individual Council Members the various elements of those scenarios. Funding: Not applicable Respectfully submitted, Ja et S. �Ietrj Deputy City Manager APPROVED: H. Dixon Flynn -- City Manager fedi EVwd G" P.O. Box 877 Lodi, CA 95241 (209) 367-1547 Fax (209) 368-4553 To our honorable council members and city manager It seems as though everywhere you tum there is negative newsy war, recession, disease, terrorism, crime, abuse of public trust — even here in the Central Valley. Where this will stop none of us know. Can you imagine what this all looks like through a child's eye! What memories do you cherish from your Childhood? What memories will our children will grow up with? Now on to our real point, the problems that I have just described are enormousl But other cities in similar straits are continuing to move forward and nurture a flame of hope even in the darkest of times. A hope that their children will still enjoy the thrill and discipline provided by competitive sports, the carefree after-school lingering outside the locker room, in a nearby outdoor cafe. Let me mention a few that have not given up hopes, or hoops: • the Mayor of Morgan .Hill and a Council Member are leading the push to proceed to bid their aquatic center next month — it will open May '04; • the City of Menlo Park Is moving ahead with the renovation of their gymnastics center, and adding two pools: e the City of Oakland is proceeding to finish the design of an ambitious indoor recreation center and regional natatorium in East Oakland, south of the Coliseum for an aggressive fundraising effort; • Woodland voters approved $20M in increased sales tax to pay for a community center. streets and emergency services; • Redding has found funding for a $5M aquatics project and a $11M sports complex through their General Fund and Redevelopment Funds, State Bond Prop 12, and i6M more that they received through their State Senator. When our boys and girls hear about the heroism of our firemen in New York and of Jessica Lynch in Iraq, they wilt feel inspired to work all the harder. on the athletic field, in the pool. In the gym. What gym? When recession hits and stocks are low, do you sell, or is that the time to buy? When you hear that pool costs are at 15 -year lows, and that there are dozens of bidders on public works project, is that the time to put your project on the shelf? Lets face it we started our priority list back in January 2000. With public hearings, selecting consultants, rolling up our sleeves, wrestling with the program, and tackling the budget. Those who were on the council at that time know we have come so far and are so, so close. But, at the buzzer, where will our shot land? Does it have to be 'wall till next year' allover again, or Is this to be our championship season? Let's not just go out with a whimper. Let's find out what trade-offs those other cities have made. Maybe it's matching grants, private tundras", reallocation of limited city funds, phasing, but let's not give up the ground we have worked so hard to gain. The darkest nights are the times for the brightest dreams. Let's roll. �Y JJ __ ,, C� .' C ; r 2003-05 Financial Plan and Budget SIGNIFICANT EXPENDITURE REQUEST AND STAFFING CHANGE ACTIVITY: Community Promotions REQUEST TITLE: Increased Funding to the Downtown Lodi Business Partnership REQUEST SUMMARY Request $43,000 additional funding to the Downtown Lodi Business Partnership to a total of $90,000. PRIMARY OBJECTIVE To increase the amount of direct financial support from the City of Lodi to the Downtown Lodi Business Partnership for the marketing and management of the downtown. SUMMARY OF FACTORS DRIVING THE REQUEST FOR CHANGE The City Council approved a $47,000 cash contribution to the DLBP for fiscal years 2001-2002 and 2002-2003 for general support. The Partnership was granted an additional $15,000 in fiscal year 2001-2003, reimbursing them for costs associated with the collection of assessment fees. In fiscal year 2002-2003, the Partnership was again granted $14,000 for the past collection of assessment fees and $39,000 for banners, bringing the total City contribution to $100,000. For the upcoming fiscal year, the DLBP requests that the City increase its contribution by $43,000 to $90,000. ALTERNATIVES To maintain or reduce the budgeted contribution level of $47,000 as in the prior fiscal year. COST SUMMARY 2003-04 2004-05 Additional Costs $43,000 $43,000 -Savings Net Cost $43,000 $43,000 2003-2005 FINANCIAL PIAN AND SUMMARY CHANGES IN FUND BALANCE - GENERAL FUND Revenues Tax Revenues Licenses and Permits Fines and Forfeitures hmestment/Property Revenues hdargovmunental Revenues Service Charges Other Revenue Total Revenue Expmhdkures Operating Programs Public Safety Transportation Leine, Cultural and Social Servioes Community and Economic Development General Government Total Operating Programs Bulk Poorer Purchase Other Purchases Capital Projects Debt Service Total Expendkures Revenues/Expenditures (Over/Under) Other Sources (Uses) Operating Transfers In Operating Transfers Out Other Sources (Uses) Total Other Sosrces (Uses) Fund Balance Begirming of the Year 2001-2002 2002-2003 2003-2004 2003-2004 2003-2004 20042005 Revised Requested Recommended Actual Budget Budget Difference Budget Budget 19,447,199 20,700,317 21,160,890 0 21,160,890 21,950,230 1,464,450 1,655,554 1,555,905 0 1,555,905 11586,115 743,058 795,227 811,090 0 811,090 763,945 500,058 811,239 776,260 0 776,260 776,260 4,291,718 3,989,948 1,680,745 2,354,486 4,145,331 4,056,961 1,738,806 1,888,415 1,646,330 168,600 1,814,930 2,352,060 138,294 81,105 114,250 5,000 119,250 121,235 28,323,583 29,921,805 27,745,470 2,528,086 30,383,656 31406,806 13,132,941 13,571,753 15,081,744 (95,185) 14,986,559 16,541,964 1,817,284 2,322,824 2,117,430 (45.160) 2,072,270 2,158,690 4,082,832 4,060,887 4,520,230 198,025 4,718,255 4,842,885 3.152.561 3,451,362 3,538,765 (249,355) 3,289,410 3,557,270 7,788,217 8,740,705 9,132,852 (134,400) 8,998,452 9,499,949 29,973,835 32,147,531 34,391,021 (326,075) 34,064,946 36,600,758 0 0 0 0 0 0 0 0 0 0 0 0 0 0 29,973,835 32,147,531 34,391,021 (326,075) 34,064,946 36,600,758 (17650,252) (2,225,726) (6,645,551) 2,854,161 (3,681,290) (4,993,952) 4,897,694 6,614,514 6,392,068 0 6,392,068 6,396,803 (4,288,392) (5.534,561) (4,490,867) 0 (4,490,867) (4,490,867) 1,200,000 900,000 900,000 700,000 609,302 2,279,953 29801,202 0 218011202 2,605,937 3,629,228 2,588,278 2,642,505 0 2,642,505 1,762,417 Adjustment to Fuad Balance Fund Balance End of the Year Reserved for Debt Service Designated Reserve Unreserved 2,588,278 2,642,505 (1,201,844) 22854,161 1,762,417 (625,598) Total Fund Balance 2,388,278 2,642,50.5 (1,201,844) 2,854,161 1,762,417 (625,598) Total: Fund Balance End ofthe Year 2,588,278 2,642,505 (1.201.844) 2,854,161 1,762,417 (625,598) DIFFERENCE: 0 0 5.17% -1.71% (880,088) (2,388,015) ,A w General Fund Expenditure by Departments -- w/o 100 series City Clerk & City Council City Manager City Attorney Community Center Community Development Finance Department Fire Department Human Resources Parks & Recreation Police Department Public Works 2001-02 2002-03 2003.04 Actual Budget Requested Recommended Differences 74,646 164,455 123,845 103,230 (20,615) mainly Soo series 1,612,138 1,538,237 1,566,810 1,480,130 (86,680) mainly oompromo &ISD 22,421 38,935 32,195 32,195 - savings in 300 offset by 100 series 512,796 437,550 670,785 597,410 (73,375) mak* 30oseries 297,322 449,450 488,175 370,190 (117,985) mainly planning prof sery 197,604 269,357 233,825 229,230 (4,595) saving offset by 100 series & cost outside our control 546,681 449,850 580,275 582,650 2,375 savings offast by sig exp 195,295 313,906 225,120 195,315 (29,805) mainly 300senes 656,504 629,802 647,570 693,950 46,380 savings oNeet by sig exp - offset by rev 549,567 584,873 688,375 612,875 (75,500) mainly 3w series 2,551,171 3,175,487 2,720,855 2,657,110 (63,745) savings offset by sig exp 7,216,145 8,051,902 7,977,830 7,554,285 (423,546) Departments came in with requests (other than 100 series) of $74,072 or approx 1 % less than current 2003-04 budgets Requests (other than 100 series) were further reduced $423,545 or 5.31% Final 2003-04 recommended vs 2001-02 actual (other than 100 series) increased only $338,140 or 4.69% includes significant expenditure changes of $ 91,990 that mainly are offset by revenue Fund Balance (currently projected S2,642,50.5) 4,112,619 4,2244806 3,507,393 3,785,737 3,586,383 3,566,737 3,588,383 3,066,737 ended FIY 2001-02 at 10% reserve (inc Library) 04-05 projections would be 12% reserve all scenarios show a balanced budget I Scenario 1 Scenario 2 Scenario 3 Scenario 4 General Fund 200104 200405 2803-04 2004-5 200304 2004 2003-04 2004.05 Consistent Items Anticipated Savings Hirelag-fiuure(15) 750,000 750,000 750,000 750,000 750,000 750,000 750,000 750,000 Hire lag -current (10) 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 Golden Hand shake 200,000 400,000 200,000 400,000 200,000 400,000 200,000 400,000 Revenues Police DepatUnent 175,000 175,000 175,000 175,000 175,000 175,000 175,000 175,000 Animal Shelter fees DU increased fees BoWtow, parking offenders Parking Citation fee maease Finance Department 265,000 265,000 265,000 265,000 265,000 265,000 265,000 265,000 Return Check charge increase Increase in late fees on utilities Admin fee for business licenses Imity reconnect fee increase CommunityDeve4ment 390,000 390,000 390,000 390,000 390,000 390,000 390,000 390,000 Building permit fee increase Roofing permit fees Energy Plan Click ADA Plan Check Public Works 52,000 52,()00 52,000 52,000 52,000 52,000 52,000 52,000 Spec Event Traffic control services Plan check & processing fees for development projects Cal Trans maint agreement - Hwy 12 Pada & Recreation Spec Event fee - Park Maintenenoe 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 BOBS reimbursements Change in Policy for Cost recovery P & R from 30% to 354 70,929 70,929 70,929 70,929 70,929 70,929 70,929 70,929 Change in Policy for Cost recovery HSS from 30% to 40% 145,308 145,308 145,308 145,308 145,308 145,308 145,308 145,308 Carryover 700,000 5001000 700,000 500,000 708000 5001008 700,000 5001000 Value of E step to actual 200,000 200,000 200,000 700,000 200,000 200,000 200.000 200,000 Voluntary Leave wiarart pay (year one only) 50,000 50,000 50,000 50,000 Sub total of consistent item 3,533,237 3,483,237 3,533,237 3,483,237 3,533,237 3,483,237 3,533,237 3,483,237 Varhbk Items Program Reductions Arts Commission Grants -AM 25,000 25,000 25,000 25,000 25,000 DLBP 5,000 5,000 101000 10,000 10,000 10,000 10,000 10,000 Convention & Visitor Bureau 13,000 13,000 26,000 26,000 26,000 26,000 26,000 26,000 Chamber of Commerce - SIM 5,000 5,000 5,000 5,000 5,000 Kid's Night Can 18000 18,000 18,000 18,000 18,000 18,000 Partnership - 18080 10,000 10,000 10,000 10,000 10,000 Reduce Ph Hours - Admin 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 Reduce intern hours - PW 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 Pacific Muni Consultant 72000 72,000 72,000 72,000 72,000 72,000 Reduce General Fund Position EOOX 800,000 -0- Reduce 16 positions Pay Raises New pay raises PS3430 (981033) (953,236) (981,833) (953,236) (981,833) Share of medical coverage paid by employees 200,080 200000 200,000 200,000 200,000 200,000 Addidons to Expenditures Additional 4 firefighters in year one (324,435) (324,435) (324,435) (324,435) Additional 4 firefighters - 3 in year one & 1 in year two 04349 (9E4,47S) (243,435) (324,435) Subtotal of Variable Items (283,035) (283,035) (888,271) (116,868) (807,271) (11"68) (807,271) (916,868) Grand total 3,250,202 3,200,202 2,644,966 3,366,369 2,725,966 3,366,369 2,725,966 2,566,369 Fund Balance (currently projected S2,642,50.5) 4,112,619 4,2244806 3,507,393 3,785,737 3,586,383 3,566,737 3,588,383 3,066,737 ended FIY 2001-02 at 10% reserve (inc Library) 04-05 projections would be 12% reserve all scenarios show a balanced budget I 2003-05 Financial Plan and Budget Instructions MAJOR BUDGET PREPARATION MILESTONES Review of Fiscal Policies and Presentation on Bond Rating Review 2001-02 Budget vs. Actual Discuss Budget Calendar and Proposed Financial Strategy Issue Budget Instructions to Departments Adoption of Fiscal Policies and Budget Format Discussion on City Council Goals — Special Council Meeting Discussion on City Council Goals - continued Discussion on Status ofHighest Priority Projects City Manager Revenue Review Departments Submit Budget Requests to Finance Department City Council Review of Revenue Assumptions City Manager Review of Budget Requests Discuss Significant Expenditure & Staffing Requests Discuss Capital Improvement Requests Discuss Budget Scenarios Discuss Fund Balance and release of Draft Budget Document City Council Review of 2003-05 Financial Plan & Budget City Council Review of 2003-05 Financial Plan & Budget — Special meeting Adopt Financial Plan & Budget PUBLIC STAFF MEETINGS 11/19/02 1/6/03 2/10/03 2/17/03 3/03/03 11/26/02 1/02/03 1/15/03 1/21/03 1/28/03 2/5/03 2/19/03 4/02/03 4/122/03 4/30/03 5/07/03 6/04/03 6/05/03 6/18/03 At DOWNTOWN LODi h: IT'S iNF 1�1° , DOWNTOWN LODI BUSINESS PARTNERSHIP 4 WEST PINE STREET P.O. BOX 1565 LODI, CALIFORNIA 95241-1565 PHONE: (209) 369.8052 FAX: (209) 369.8053 EMAIL- lew0downtownlodi.w RECEIVED APR 2 5 2003 City Cierk Budget request to City of Lodi 2003-2004 A Partnership City Of Lodi & the Downtown Lodi Business Partnership Five years ago the City of Lodi passed ordinance #1654 to create a Business Improvement District (BID). To facilitate the ordinance the business owners in the district voted a self imposed assessment, and established a non profit corporation called the Downtown Lodi Business Partnership (DLBP). The purpose of this corporation was to manage the BID. Through the act of the ordinance and other agreements, the City and the DLBP formed a partnership to jointly manage the Downtown Community Shopping Center, and to market the area for the benefit of our citizens and the businesses within the BID. Over the last four years this partnership has been extremely successful in making Downtown Lodi ....."The Place to be." 1- Marketing ....we have attracted over 130,000 people to the downtown area with our various events... Farmers Market, Parade of Lights, Dickens Festival, Halloween celebration, Family Faith Festival .... and other promotions. 2. Joint management....examples of this function are the School Street tree light program, banners, encroachment permit issuing, outside event management, parking solutions and management, economic development and their various program implication and communications, providing feedback, coordination and communications to the various city departments..... planning and public works, city managers office, city council. K I oli DOWNTOWN LODI I l'5 TMf P� DOWNTOWN LODI BUSINESS PARTNERSHIP 4 WEST PINE STREET P.O. BOX 1565 LODI, CALIFORNIA 95241-1565 PHONE: (209) 369.8052 FAX: (209) 369.8053 EMAIL- Iew@downiownlodi.com The DLBP is an IRS 501-C6 non profit Californian corporation that was created to implement the provisions of the city ordinance that created the BID. The DLBP is not a fund raising organization, and our IRS designation so indicates. BlD's do not qualify or meet the IRS requirements to be 501 c-3 fundraising organizations. We can and do raise funds in support of the various events. Our urimary funding sources are from Business Assessments and City Funding. The assessment and City funding provides 61 % of our net revenue. This portion of the net revenue allows us to staff and manage the organization to create the events, and fund raising promotions that provide the other revenue sources. The events are used as a major marketing tool for the Downtown. They usually are budgeted to show a small profit or to break even. When we sponsor an event, there is always the risk that a loss can be sustained.... it is a calculated business risk. We have been extremely successful in all of our events, from the Farmers Market to the Parade of Lights in growing and energizing these programs for the benefit of the entire community... and have done so with a break even, small loss, or in some cases a profit. This last year was a first time exception.....a first in our brief history .... that we sponsored an event that lost a significant amount of money. The Board of Directors has learned a valuable lesson from this situation. As a non profit we will weight the benefits and the potential exposure in a proper balance to assure that this type of loss is not sustained in the future. Easy to say... and difficult to achieve. But our history shows very clearly and substantially that we are an organization that can achieve difficult goals. We have done so and will continue to do so! Sincerely, YM = a -. A. 6f. - Lewis F. "Lew" Van Buskirk Executive Director Page 1 of 3 April 23, 2003 TO: Mayor Susan Hitchcock, Council members Emily Howard, Keith Land, Larry Hansen, John Beckman, City Manager Dixon Flynn and City Stats From Lewis F. Van Buskirk, Executive Director, Downtown Lodi Business Partnership RE: Downtown Lodi Business Partnership Budget 2003-2004 Attached is the Downtown Lodi Business Partnership (DLBP) board approved budget for the year 2003-2004, as prepared and presented by staff and the Finance Committee of the DLBP. It reflects the actual history of the last 9 months, plus projections to the end of June 30, as well as current projections and planning for major projects, management cost for the organization and events for the coming next 12 budget months. Income overview Assessments: The amount of $30,000 reflects our best estimate based on historical collections cycles. Even though we/the city billed approximately $35,000, the delinquent balance has taken more than 18 months to collect. Booth rental: This includes income from all events such as Dickens Festival, Parade of Lights, with 94% generated by the Farmers Market and Festival. City of Lodi Funds: This figure is the necessary city funding level to keep the DLBP a vibrant and viable organization. See's Candy: This is a major marketing tool, and income producer for the Downtown. The projected increase may seem optimistic when compared to 2002 figure. It is not, when compared to the 2001 figure of $33,000. We made some changes this last year that did not work as well as the proceeding year. We will return to the more successful program in 2003. Sponsorships: We already have commitments from two corporate sponsors in the amount of $7,500. We feel that this is an attainable goal because of the success that all of our events have attained. Ticket Sales: This reflects an actual increase. Factored out is the ice rink income of last year. Page 2 of 3 Other income sources: This includes sales of beer, wine, and soda at the farmers market and other events, food vendor sales, and float entry. Cost of Goods Sold: This is the cost for obtaining products such as sodas, See's Candy, beer & wine, etc. TOTAL NET INCOME FROM ALL SOURCES IS $199,136 Expense Overview Advertising and Marketing $56,000 Bank charges and Dues $ 1,000 Event Expenses ALL $25,100 Holiday Decorations Events, and Lighting Program $ 6,000 Insurance $11,000 Office supplies & printing $12,050 Professional Fees $ 4,600 Rent $ 5,040 Repairs and Computer Service $ 600 DSL internet and Telephone Service $ 1.600 Maps & Brochures $ 2,250 Administrative expenses $ 1,650 Administrative Payroll & Taxes $68,000 Miscellaneous net $ 105 TOTAL PROJECTED EXPENSES $194,995 Budget retention $ 4,351 Major Expense Details Advertising & Marketing The advertising portion of the marketing expense reflects a reduction in actual cash outlay. This reduction will not reduce the effectiveness of any program, since most events are well established and a reduction in the type of advertising will have little or no impact. Page 3 of 3 Posters, banners and signs include the major project of adding banners to the improved areas of the downtown... i.e. Sacramento Street by the parking facility, Elm Street, and additional banners for infill to enhance existing banners. In addition there is a portion for one change out of banners to reflect seasonal change .... i.e. summertime farmers market, etc. Advertising/OTHER is the cost of TV, and radio mostly associated with planned events. NONE OF THE ADVERTISING & MARKETING FIGURES INCLUDE ... NON CASH --IN KIND CONTRIBUTIONS. Last year, we generated over $30,000 of in-kind support for marketing the Downtown. Contributors included the Lodi News Sentinel, AT&T Broad Band, Christian Rock radio, Duncan Press, G -Rim and the Geweke group, and others. Event Expenses ALL These amounts relate back to events such as the Farmers Market & Festival, Parade of Lights, Family Faith Festival, Kiddie Parade, etc. The significant reduction in entertainment expense reflects a major reduction in the projected expenditures for the Dickens Festival. Also, we are pursuing a new program call Star Search which will reduce the expense for the Farmers Market. Holliday Decorations, Events, and Lighting Program This included about $2,500 for maintenance... including some replacement of the School Street miniature lighting program The remainder is for some new additions to the holiday decorations. Our current decorative bows which were purchased over 5 years ago, will have to be replaced with a different decorative item For this year, this is a very conservative figure. The original purchase of bows was approximately $10,000. Because of budget considerations we will come up with a less expensive holiday decoration for Downtown. Insurance Insurance in this last year more than doubled. The projected budget amount reflects a continued upward progression. Office Supplies & Printing We will reduce expenditures in this area by going to an eight month program, instead of twelve months for newsletters. In addition we will use more postings on our web site to communicate with the membership and the public. Professional Fees These entries reflect the history of known expenses in this category. Administrative Payroll & Taxes The salaries of the Executive Director and one staff person has been projected to remain at the current level. 1:59 PM Downtown Lodi Business Partnership 04/07/03 Cash Basis Profit & Loss July 1, 2002 through April 1, 2003 Ordinary Income/Expense Income 3500 - Income Accounts Assessments Booth Rental City of Lodi Funds Float Entry Food Vendor Sales -Beer & Wine Sales-Misc. See's Candy Sponsorship Ticket Sales Total 3500 • Income Accounts 4030 • Reimbursed Expenses Total Income Cost of Goods Sold Cost of Goods Sold See's candy Beer & Wine Misc, sales Total COGS Gross Profit Expense 6000 • Advertising Newspaper Posters/Banners/Signs 6000 • Advertising - Other Total 6000 • Advertising 5001 • Bank Service Charges 6002 • Contributions Jul 1,'02 • Apr 1, 03 Proposed Buget 03104 30,800.00 30,000.00 17,652.95 17,000.00 115,000.00 90,000.00 7,990.00 8,000.00 4,635.00 4,000.00 4,600.00 5,000.00 1,148.45 1,000.00 15,328.25 25,000.00 33,660.00 30,000.00 21,782.53 10,000.00 218,937.18 220,000.00 135.00 136.00 219,072.18 220,136.00 0.00 9,809.80 17,500.00 2,500.00 1,000.00 9,809.80 21,000.00 209,262.38 199,136.00 17,377.73 12,000.00 6,690.35 39,000.00 7,310.67 5,000.00 31,378.75 56,000.00 390.43 300.00 300.00 0.00 Page 1 of 3 1:58 PM 04/07/03 Cash Basis 6003 Dues & Subscriptions 6004 • Credit Card Fees 6010 Event Expense Entertainment -Event Food & Drink -Event (lames -Event Ice Rink -Event Labor -Event Promotions -Event Rentals -Event Sanitation -Event Set Up -Event Supplies Misc.-Event 8010 • Event Expense - Other Total 6010 - Event Expense 6170 • Holiday Decorations/Events/Lights 6180 - Insurance Liability Insurance Work Comp 6180 - Insurance - Other Total 6180 - Insurance 6200 - Janitorial 6201 - Kiosk Updates 6230 - Licenses/Permits/Inspections 6235.Office Supplies 6250 - Postage and Delivery 6270 • Professional Fees Accounting Bookkeeping Coordinators/Planners CDA Conference 6270 - Professional Fees - Other Total 6270 • Professional Fees Downtown Lodi Business Partnership Profit & Loss July 1, 2002 through April 1, 2003 Jul 1, '02 - Apr 1, 03 Proposed Buget 03/04 298.58 300.00 275.00 400.00 25,710.79 6,000.00 3,950.60 4,000.00 1,479.97 1,000.00 43,620.77 0.00 4,748.25 4,000.00 1,309.58 1,000.00 3,201.56 3,000.00 2,643.00 2,500.00 565.00 600.00 3,016.52 2,000.00 2,101.13 1,000.00 92,347.17 25,100.00 4,805.04 6,000.00 Maintenance 1500 Bows $ lights 4500 4,736.06 7,000.00 1,507.88 2,000.00 1,796.05 2,000.00 8,039.99 11,000.00 1,520.00 1,300.00 3,385.08 1,250.00 1,979.74 2,500.00 7,577.34 5,000.00 2,105.03 2,000.00 690.00 700.00 725.00 900.00 4,810.00 2,500.00 0.00 451.16 500.00 6,676.16 4,600.00 Page 2 of 3 1:59 PM Downtown Lodi Business Partnership 04/07/03 Cash Buis Profit & Loss July 1, 2002 through April 1, 2003 Jul 1,'02 - Apr 1, 03 Proposed Buget 03104 6290 Rent 5,520.00 5,040.00 6300 • Repairs 6320 - Computer Repairs/service 235.00 400.00 6300 • Repairs - Other 183.22 200.00 Total 6300 • Repairs 418.22 600.00 6340 - Telephone Internet 250.88 600.00 6340 - Telephone - Other 1,550.00 1,000.00 Total 6340 • Telephone 1,800.88 1,600A0 6395 - Map & Directory Brochures 4,405.96 2,250.00 6396 - Meals & Entertainment 283.25 300.00 6398 • Meetings 410.94 450.00 6399 - Mileage 467.95 400.00 6400 • Miscellaneous 360.37 500.00 6560 - Payroll Expense 59,052.00 65,000.00 6570 • Returned check 278.00 0.00 6820 • Taxes 3,000.00 Federal 3,000.00 Local -117.92 state 1,350.00 Total 6820 - Taxes 4,232.08 3,000.00 Total Expense 238,307.96 194,890.00 Net Ordinary Income -29,045.58 4,246.00 Other Income/Expense Other Income 160.75 160.75 Other Expense 54,91 54.91 Net Other Income r 105.84 105.84 i Net Income -28,939.74 4,351.84 Page 3 of 3