HomeMy WebLinkAboutBudget FY 1993-19941993 - 1994
CITY OF LODl CITY OF LODl CITY OF LODl CITY OF LODl
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BUDGET
CITY OF LODI
CALIFORNIA
AS APPROVED BY THE
MAYOR AND CITY COUNCIL
CITY OF LODI
CALIFORNIA
1993-94
CITY COUNCIL
PHILLIP A PENNINO
MAYOR
JACK A SIEGLOCK
Mayor Pro Tempore
RAY G DAVENPORT
Member, City Council
JOHN R (RANDY) SNIDER
Member, City Council
STEPHEN J MA"
Member, City Council
COUNCIL APPOINTEES
City Manager .................................. Thomas A Peterson
City Attorney ..................................... Bob W McNatt
City Clerk ..................................... .Jennifer M Pemn
ADMINISTRATIVE OFFICERS
Administrative Assistants to the
City Manager .................................... .Janet S Keeter
Assistant City Manager ................................ Jerry L Glenn
Community Center Director ........................... Charlene J Lange
Community Development Director ...................... James B Schroeder
Electric Utility Director ................................ Henry J Rice
Finance DirectodTreasurer ............................. H. Dixon Flynn
Fire Chief ...................................... .Larry F Hughes
Librarian ...................................... .Kathleen Andrade
Parks and Recreation Director ....................... Ronald W Williamson
Personnel Director ................................ Joanne M Narloch
Public Works Director ................................ Jack L Ronsko
Kirk J Evans
Police Chief ....................................... Larry Hansen
STATISTICS AND INFORMATION
The City of Lodi was incorporated under the General Laws of the State of California on
December 6, 1906.
Area: 11.3 square miles
Population:
State Estimate . 1983 .... 38,318
State Estimate . 1984.. . .39,475
State Estimate . 1985 .... 41,281
State Estimate . 1987.. . .45,794
State Estimate - 1986.. ..43,293
State Estimate . 1988.. . .48,O42
State Estimate . 1989.. . .49,221
State Estimate . 1990.. . ~50,328
State Estimate . 1991.. . .52,539
State Estimate . 1992.. . -53,000
TABLE OF CONTENTS
CITY MANAGER’S BUDGET MESSAGE Page
Introduction ........................................ M1 . M4
OPERATING REVENUES
A . PropertyTax .................................. M4
B . SalesTaxRevenue ............................... M6
C . OtherTaxes ................................... M7
D . Licenses. Fines and Use of Property .................... M7
E . Interest ...................................... M8
F . Revenue From Other Agencies ........................ M9
G . Servicecharges ................................. M9
H . Other Revenues ................................. m10
I . Revenues From Utility Operations ...................... M10
J . Interfund Transfers ............................... M10
CONTRIBUTIONS FROM OTHER FUND RESERVES ............... M11
OPERATING EXPENSES
100 Series . Personnel Services .......................... M12
200 Series . Utility, Communications & Transportation ........... M13
300 Series . Supplies and Materials ....................... M14
400 Series . Depreciation ............................. M14
500 Series . Equipment, Land & Structures .................. M14
600 Series . Special Payments ........................... M15
BUDGET FUNDS
General Fund ..................................... M18
Electric Fund ..................................... M28
Sewer Fund ...................................... M31
Water Fund ...................................... M33
Library Fund ..................................... M35
Community Center ................................. M36
Camp Hutchins .................................... M37
BUDGETSUMMARY ................................... M38
i
TABLE OF CONTENTS
1993-94 BUDGET
FUND SUMMARIES Page
Total General Budget . Schedule A ................................ 1
General Fund . Schedule B ..................................... 2
Electric Utility Fund . Schedule C ............................... -3
Sewer Utility Fund . Schedule D ................................. 4
Water Utility Fund . Schedule E ................................. 5
Library Fund . Schedule F ..................................... 6
Community Center . Schedule G ................................ -7
Camp Hutchins . Schedule S .................................... 8
RESOURCES
Financing Resources . Schedule H ................................ 9
Special Revenue Funds . Schedule I .............................. 19
SUMMARY OF OPERATING BUDGETS BY DEPARTMENTS
ScheduleJ .............................................. 25
OPERATING BUDGET DETAIL
Animal Shelter ........................................... 31
Bond Debt Service ......................................... 27
Building Inspection ......................................... 29
Camp Hutchins ........................................... 48
City Attorney ............................................ 28
City Clerk .............................................. 26
City Council ............................................. 26
11
TABLE OF CONTENTS
1993-94 BUDGET
OTHER BUDGETS (continued) Page
City of Lodi Personnel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
Internal Service Funds: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
Chiropractic
Dental Insurance
Equipment Maintenance
Long-Term Disability
Medical
Public Liability
Risk Management
Workers’ Compensation
Internal Service Fund - Equipment Maintenance -
ScheduleK . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57
Long-Term Disability Insurance Reserve - Schedule L . . . . . . . . . . . . . . . . 58
Chiropractic Self-Insurance Fund - Schedule M . . . . . . . . . . . . . . . . . . . . 59
Dental Insurance & Life Insurance Reserve - Schedule N . . . . . . . . . . . . . . 60
Public Liability Insurance Reserve - Schedule 0 . . . . . . . . . . . . . . . . . . . . 61
Worker’s Compensation Insurance Reserves - Schedule P . . . . . . . . . . . . . . 62
Wastewater Capital Outlay - Schedule Q . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63
Transporation - Dial A Ride - Schedule R . . . . . . . . . . . . . . . . . . . . . . . . . . . 67
Electric Utility Budgets
Summary of Electric Utility Budgets . , . . . . . . . . . . . . . . . . . . . . . . . . . 71
Summary of Utility Outlay Budgets . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72
Electric Utility Outlay Budget Detail . . . . . . . . . . . . . . . . . . . . . . . . . . . 73
CLASSIFICATIONS OF EXPENDITURE ACCOUNTS . . . . . . . . . . . . . . . . . . . 75
iv
c CITY OF LOO1
1993 - 1994
CITY MANAGER'S
BUDGET MESSAGE
I CITY OF LORI
CITY OF LODI
LODI , CALIFORNIA
1993 -94
BUDGET MESSAGE
December 30, 1993
To the Honorable Mayor and
Members of the City Council
Councilmembers:
Presented herewith is the adopted Operating Budget for fiscal year
1993-94. This budget is tenuously balanced, but it is balanced. The balancing
relies on reductions of staff, and reductions in appropriations.
The Operating Budget totals $61,525,705, an increase of 2.7%, plus
transfers of $2,414,160 to other funds and resenes. The total is $63,939,865.
Estimated funding presented on page M-3 represents a balanced budget. This
budget projects an increase in the sale of electricity of 2.5%; therefore,
incurring additional costs of bulk power of $1,065,400. The budget also
contains over $1,600,000 in increased refuse collection costs. Both of these
expenses are offset by increased revenues. Funding is provided for those known
negotiated salary increases in the Maintenance and Operators' Unit and Police
Dispatchers. However, no funds are provided for the Electric Unit, Fire Unit,
Police Unit, mid-management and management. This budget contemplates the
transfer of over $4,500,000 from the three utility enterprises to the General
Fund. If those dollars were not available the General Fund revenue would be
reduced by almost one-fifth.
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f CITY OF LOV?
Those who have been in local government for 30-plus years have never
experienced a more dismal economic picture. The City of Lodi has been fortunate
in the past, but this City is now experiencing what other cities have been
enduring for a number of years. Last year staff noted: "Our City's financial
plight is grim.Il Nothing has happened to change that statement. Staff and City
Councils over the years have generally responded positively to requests for
increased levels of service. This can no longer be done.
There are by necessity reductions in service levels in this budget.
Employees have participated in a process to assist the City in reducing costs
through the development of cost-cutting suggestions. Many of these have been
implemented; others will take time; and still others cannot be implemented for
various reasons. At any rate consideration has been given to each of the
recommendations. Steps have been taken to significantly reduce costs this
fiscal year and at recovering the direct cost of providing service to
individuals and special groups. The City Council has approved an increase in
planning fees and building permit fees. Those items are included in this
budget. The Parks and Recreation Commission has approved fee adjustments to
move toward the recapture of actual costs. In short, the City simply will not
be able to continue with "business as usual."
So that all may better understand the City's revenue and expenditure
projections, this budget message will not dwell on comparisons with the past,
but rather focus on an analysis and discussion of the structure of the revenues
and expenses.
FINANCING RESOURCES
The City of Lodils budget is funded utilizing three resources which
are OPERATING REVENUES, such as taxes, charges, fees, sales of utilities and
subventions from other agencies; INTERFUND TRANSFERS: and CONTRIBUTIONS FROM
OTHER FUNDS. The funding for this budget totals $63,939,865, or $1,100,220 more
than the projections for 1992-1993. This represents an increase of 1.8%.
/ ClTY OF LOD7
The current financing resources available to meet the Operating
Budget, together with comparative 1992-93 estimates, are as follows: (complete
detail on revenue sources is depicted in Schedule H)
FINANCING RESOURCES
OPEF!ATING REVENUE
Property Tax
Sales Tax
Other Taxes
Permits & Licenses
Fines
Use of Property
Interest
Revenues from Other
Charges for Current
Other Revenues
. $ 5,574,740
5 , 044 , 000
464 , 000
311,650
206,690
345,340
603 , 725
Agencies 3,155,705
Services 4 ,'902,720
317,025
$ 4,907,600
5 , 180 , 000
685 , 600
220,000
182 , 400
337 , 600
467,300
2,148,200
6,203,170
498,500
-$ [667,1401 + 136,000 + 221,600 - [91,6501
- [24,2901
- [136,425] - [l , 007 , 5051 + 1,300,450 + 181,475
[7,7401
Subtotal $20,925,595 $20,830,370 - [95,2251
UTILITY REVENUE
Water Sales & Fees $ 2,772,315 $ 2,849,900 +$ 77,585
Sewer Charges & Fees 3,184,700 3,020,300 - [164,400]
Electric Sales 34,436,560 35,182,600 + 746,040
Subtotal $40,393,575 $41,052,800 +$ 659,225
TRANSFERS
Interfund Transfers $ 1,287,050 $ 1,739,920 +$ 452,870
Transfers from Other Funds $ 233,430 $ 316,775 +$ 83,345
- 12.0 + 2.7 + 47.8 - 29.4 - 11.8 - 2..2 - 22.6 - 31.9 + 26.5 + 57.2
- 0.5
+ 2.8 - 5.2
+ 2.2
+ 1.6
Subtotal $ 1,520,480 $ 2,056,695 +$ 536,215 + 35.3
-M3 -
I CITY OF LOD7
\ In order to better explain these revenue adjustments, a source by
source analysis is presented which will give a more accurate portrayal of the
City's revenue status.
OPERATING REVENUE
A. PROPERTY TAX
The City of Lodi receives approximately 20% of each statutory
property tax dollar collected by the County of San Joaquin, plus the necessary
increment to service voter-approved bonded debt. Bonded debt is being retired
in Annual estimates for revenue are
generally obtained from the County A6sessor's Office which provides an
anticipated percentage increase. However, that office has no way of
anticipating the sales and subsequent reassessment of property or property
brought onto the tax rolls during the year.
accordance with a bond redemption schedule.
For 1993-94 staff initially projected the General Property Tax to be
$4,974,800, based on information received from the County Tax Assessor. We
later learned this information was erroneous. The Governor and the Legislature
of the State of California decided the most expeditious means of balancing the
State's budget was to reallocate property tax away from cities. Based on the
adopted formula, the City of Lodi would have expected $4,000,000 in General Fund
property tax dollars, a reduction of $445,674 from the previous year's actual
receipts. This would have equated to an 11.1% decrease in property tax receipts.
To partially offset this loss of property tax revenue, the City Council in the
fall of 1993 took advantage of a one-time return of past collected delinquent
property tax and the receipt of 100% of anticipated property tax. The amount
expected to be received in the 1993-94 fiscal year is $550,000 which offsets on
a one-time basis the loss of property caused by the Legislature's action in
balancing the budget.
Property tax revenue for 1993-94 is estimated at:
General Fund
Library Fund
Sewer Bond Debt
Other Municipal Bonds
CTTY OF LOV7
The following is a five-year history of property tax colleciion
excluding bonded debt.
It is obvious the decline in the housing market has had a direct
correlation to revenue from property tax. The estimate for 1993-94 is not
overly optimistic. The City is guaranteed a 2% growth plus the value of new
property added to the tax rolls and the incremental value of increased
assessments based on resale.
As the economy picks up and the pent up demand for housing in Lodi
increases we will see a percentage increase in property tax greater than the
percentage increase population.
Property tax accounts for only 15.9% of the financing resources of
the General Fund. For the Library, this figure is 81.6%.
-M5 -
/
B. SALES TAX
Sales Tax revenue for 1993-94 is estimated to be $5,180,000, a
increase of $136,000 from last year's estimate. Sales and use tax is the most
dynamic revenue source in responding to the economy. It is unfortunate that the
city's greatest single source of revenue is so volatile. When the economy goes
bad the demand for City services continues, but revenues decline. The failure
of sales tax revenues to increase is one of the major causes of our financial
situation. The following chart more clearly defines the magnitude of the
problem.
SALES TAX REVENUE
As can be seen, the most significant General Fund revenue source has
increased only $210,711 the last four years. That is an increase of just 4.2%.
Based on the past history, discussion with Hinderliter-deLlamas (the City's
sales tax monitoring consultant), League of California Cities, and reports from
the State of California, this budget projects a 2.7% increase over the 1992-93
estimates.
Prior to 1988 the revenues from sales tax were increasing at a rate
greater than 10% each year. This revenue source is most critical to the City's
financial health. It is imperative to do whatever is necessary to increase the
commercial base in the City. In this regard the City Council has directed that
significant attention be directed to economic development. This budget
addresses this with a reassignment of duties of existing staff to establish the
position of Economic Development Coordinator.
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ClTY OF iOV1
C. OTHER TAXES
These revenues are derived from other taxes: real eetate transfer
transactions; business license tax; and franchise fees. This source of revenue
totals $685,600. Most of these taxes are not sensitive to the economy and
remain rather stable. However, property transfer tax revenues grow or decline
with real estate activity. Less revenues from property transfer tax is
projected . However, the City could receive significantly more if the economy
does strengthen and the new and resale home market increases. This revenue
source, however, has a deminimus impact on the budget.
D. LICENSES, FINES AND USE OF PROPERTY
These revenues are obtained from various permit and license fees,
property rental, court fines and penalties. The total revenue from this source
is estimated at $740,000, a decrease of $123,680 from last year's estimate.
Because a number of revenue sources in this category are grouped together, a
further breakdown is in order.
Licenses and Permits
A decrease of $89,695 in building permits is expected. We expected
building activity to increase last year. However, it failed to
materialize. This year's estimate of $175,700 is a conservative
one. A more active level of building activity is expected in the
near future.
Fines, Forfeitures and Penalties
We are expecting a decrease of $21,240 from the 1992-93 estimates.
This is because the State Legislature has acted to retain a larger
portion of the motor vehicle and court fines to finance the court
system.
of $40,615 to $60,000 in 1993-94
Over parking fines are expected to increase from the 1992-93
Revenue From Use of Propertv
We are projecting an increase of $30,650 in rent of City property.
-M7-
E. INTEREST
Interest income is a significant revenue resource. However, it is
even more volatile than sales tax. The 1993-94 estimate is $467,300. This
represents a 22.6% decrease in anticipated revenues from the 1992-93 projections
of $136,425. This estimate is predicated on receiving all projected revenues in
a timely manner. Interest rates have dropped significantly, other revenues did
not materialize, and cash balances have declined. Therefore, the estimate'for
this fiscal year is significantly less than the previous year.
c__--_-_--_________--------------------------------------------------------- ............................................................................
% % of Total
Difference Financinq
1993-94 Projection $ 467,300 - 22.6. + .7
1992-93 Budget 603,725 - 31.4 + 1.0
1991-92 Actual 880,629 - 36.4 + 1.5
1990-91 Actual 1,384,982 - 14.1 + 2.3
1989-90 Actual 1,610,550 + 3.0
=--------------------------------------------------------------------------- ___________________--------------------------------------------------------
Additionally, there have been a significant reductions of reserves in the Sewer
and Electric Funds. The reductions in the Sewer Fund and Electric Fund are the
direct results of the expansion and completion of major facilities - the White
Slough Water Pollution Control Facility and the Industrial Substation. Water
Fund Operating Reserves are at a precariously low position.
-Ma- ll --
CITY Of LOPI
F. REVENUE FROM OTHER AGENCIES
Revenue in this category for 1993-94 is estimated at $2,148,200, a
decrease of $1,007,505 from the previous year's estimate of $3,155,705. This is
very misleading. Of this total, $950,000 is one-time revenue received from the
surplus in the City's retirement account. As stated last year, "These funds
will not be available in 1993-94 so no one should believe our revenue base has
increased by $950,000.n We have been notified by the County there will be no
remuneration for recreation programs. We expect to receive $85,000 from the
State for State mandated cost reimbursement. When the City notified the Lodi
Unified School District of the real cost of mowing their facilities they
notified the City they would no longer contract with the City to do this work;
therefore, we have reduced the payment from the school district.
If there is any other area than property tax that we can anticipate
the State holding back or reallocating funds, it is in this category.
Reductions may also be seen in Library subventions and funding of grant
programs. A reduction in reimbursements for State-mandated costs is also a
distinct possibility.
G. CHARGES FOR ~NT SERVICES
These are the fees and charges the City receives for direct services
provided. It includes all recreation fees, planning and engineering fees, and
refuse collection fees. The total amount of these charges anticipated in
1993-94 is $6,203,170, an increase of $1,300,450 over last year.
This past year we had an increase in costs for Sanitary City Disposal
Company of $1,654,915 for collection and disposal of solid waste.
Last year's budget anticipated significant growth in the building
industry which failed to materialize; therefore, estimates on a number of items
were overstated.
-M9 -
H. OTHER REVENUES
These are miscellaneous revenues from unanticipated sources, such as
reimbursements of previously paid bills, the sale of scrap or salvage material,
photocopies, late utility payments, reconnection fees, and sale of surplus
property. These anticipated revenues total $498,500.
REVENUES FROM UTILITY OPERATIONS
The City operates three utilities: Electric, Water, and Sewer.
These funds are operated on an enterprise basis with revenues and expenditures
listed separate from the General Fund. In presenting the total operating
budget, these operations are included.
It is important to understand that over $4,500,000 of revenues from
the Utility Funds are used to finance the General Fund. To give that number its
proper significance, that is more than the Fire Department budget, the Public
Works budget, the entire Parks and Recreation budget and over 60% of the Police
Department budget. This amount represents 17.7% of the General Fund budget.
TRANSFERS
INTERFUND TRANSFERS
Monies from other funds are also used to finance the Operating
Budget. This year, $640,000 of Gas Tax money, and $650,515 of Transportation
Development Act funds will be used for street maintenance purposes. Housing and
Urban Development funds totaling $72,210 will be used to fund administration of
the Community Development Block Grant program, and to fund a Building Inspector
(Code Enforcement) position. The risk management function will be partially
funded by transfers from the Public Liability and Property Damage Fund and
Workers' Compensation Fund. We have fully budgeted in the Operating Budget all
engineering time for capital improvements. In order to provide revenues for
this work, we are showing transfers in the amount of $231,810. Included as fund
sources this year only is a $31,000 life insurance rebate and a direct transfer
from the Long-Term Disability fund of $45,745.
-M10-
/
.
/5 CTTY OF LOP7
CONTRIBUTIONS FROM OTHER FUND RESERVES
In order to provide adequate funding for the Operating Budget,
$247,300 will be transferred from the Hotel/Motel Tax Fund. The amount
transferred from the Hotel/Motel Tax Fund represents the 1993-94 estimated
revenue from this source. This is consistent with past practice for the last
several years. In order to fully fund all the Library activities and the
Library assuming its share of support services, it will be necessary to transfer
$69,475 from the Library Fund Operating Reserves.
OPERATING EXPENSES
The total Operating Budget for 1993-94 is $1,609,060 more than last
year, an increase of 2.7%. Two major reasons for this are that bulk power
purchases are expected to be $1,065,400 more than last year and a $1,654,915
increase in refuse collection expenses. If it were not for those two items the
budget would be $1,384,295 less than last year.
An analysis of this budget on a category-by-category basis will help
to understand this spending plan.
100 - Personnel Services $21,954,330 $20,954,325 -$[1,000,0051 - 4.6
200 - Utilities &
Transportation 1,855,590 1,965,415 + 109,825 + 5.9
300 - Supplies & Services 4,080,480 4,517,365 + 436,885 + 10.7
400 - Depreciation 318,900 -0- - [318,900] -100.0
500 - Equipment & Structures 300,045 278,530 + [21,515] - 7.2
600 - Special Payments 5,907,300 7,244,670 + 1,337,370 + 22.6
Subtotal $34,416,645 $34,960,305 +$ 543,660 + 1.6
Bulk Power Purchase $25,500,000 $26,565,400 +$ 1,065,400 + 4.2
TOTAL EXPENSES $59,916,645 $61,525,705 +$ 1,609,060 + 2.7
100 SERIES - PERSONNEL SERVICES
This budget includes salary increases granted last year and
negotiated wage and benefit increases with the exception of salary increases for
the General Services unit which will amount to approximately 3.0%, or $70,000.
That increase is the result of implementing adjustments based on a salary survey
which was .completed after the salary information for budget purposes was
submitted to the department heads. This budget provides for the elimination of
21 positions from the budget adopted by the City Council in June 1992 and the
addition of three positions: Deputy City Attorney and two Police Officers, all
budgeted for one-half year. This results in a net reduction of 18 positions.
The reduction of positions, the elimination of paid administrative
leave, and the reduction of part-time hours accounts for the reduction of
$1,000,005 in the 100 Series from the amount approved last year. This is a
reduction of 4.6%.
In order to better understand the costs associated with Personnel
Services, the following information is pertinent.
The City is self-insured for workers compensation. We put "premium"
dollars into our own insurance pool. This year we anticipate placing
$577,100 in that fund.
The annual premiums for medical insurance are budgeted at $4,320.00
per family and $1,800.00 per single person. Our premiums for medical
insurance are nearly $1,500,000 per year.
-M12-
CITY OF LOVI
Dental and long-term disability coverage is also self-insured.
Premium dollars are placed into our own self-insured fund in the
following amounts:
Dental $205,000
Long-Term Disability $ 51,100
From these funds all benefits for these coverages are paid.
Optical insurance costs the City $133.44 per employee per year.
For all employees hired after July 1, 1986 the City must pay 1.45% of
base salary for Medicare coverage. Within the next five years it is
expected all employees will be covered in accordance with a Federal
mandate -
Pension costs are fully paid by the City. For miscellaneous
employees the cost is 16.089% of base pay. The cost for police
officers will be 22.329% and firefighters 32.894% of base pay,
incentive pay and uniform allowance.
In accordance with the provisions of negotiated agreements, the City
makes payments into some employees Deferred Income Account. The
amounts vary but generally it is 2.5% of base pay.
200 SERIES - UTILITIES AMD COMM17NICATIONS
This discussion can be better understood if we break out the cost of
bulk power and then discuss the direct cost of utility services. For budget
year 1992-1993 we estimated the cost of bulk purchase of electricity at
$25,500,000. Bulk purchase of electricity is budgeted for $26,565,400 in
1993-94, $1,065,400 more than budgeted last year.
The direct cost of utilities was budgeted at $1,855,590 in 1992-93
and $1,965,415 in 1993-94 an increase of $109,825.
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I r CTTY OF LOP1
300 SERIES - SUPPLIES, MATERIALS AND SERVICES
The cost for goods and services for general operation is budgeted at
$4,517,365, an increase of $436,885 over last year’s budget. Major reasons for
‘increases in this series is the budgeting of $200,000 for legal services
necessitated in fighting the Dibromochloropropane (DPCP) issue; $45,100 for
charcoal for the Granular Activated Charcoal (GAC) filters; and the first-time
inclusion of $16,000 for the City’s contract with Hinderliter-deLlamas for sales
tax audit.
400 SERIES - DEPRIXIATION
Until last year we had placed all equipment having a value of over
$1,000 on a “depreciation” schedule. Each year we placed in the Equipment Fund
a portion of the cost of that equipment so that when it wore out, funds would be
available for replacement. In addition, we have also placed the depreciated
value of pumps and motors at White Slough on a similar schedule. These were not
paper statements of loss of value, but was an accounting transfer of real
dollars from one fund to another. This year, because of the financial problems
facing the City, we are proposing no such transfers for equipment replacement.
This is not a practice to be continued as dollars are going to be more scarce in
the future. Funds to purchase new and replacement equipment will be transferred
to the Equipment Fund to satisfy equipment needs for this fiscal year.
500 SERIES - EOUIPMENT. LAND AND STRUCTURES
The 500 Series contains funds €or equipment and construction
contracts needed for ongoing operations. This year any equipment costing less
than $3,000 is expensed rather than being purchased from capital funds or the
Equipment Fund. The total cost for this series is $278,530, a decrease of
$21,515 from the 1992-93 budget authority.
-M14-
/ CTTY OF LODT
600 SERIES - SPECIAL PAYMENTS
The 600 Series covers debt service, refuse collection payments, taxes
and other special payments. The cost of items in this series of accounts is
$7,244,670 which is $1,337,370 more than last years budgeted figure of
$5,907,300. The projected increase in refuse service costs is estimated to be
$1,654,915 more than last years estimate of $3,796,085. We have included in
this budget $25,000 for the Chamber of Commerce; $15,000 for the San Joaquin
Partnership. program; $35,500 €or the Arts Commission; and $2,700 for downtown
Christmas lights. Also budgeted are funds for Property Tax collection by the
County ($111,000), and debt . service ($1,173,230). The allocations to the
Chamber of Commerce, the San Joaquin Partnership and the downtown Christmas
lighting program are the same as last year.
Other Budqets
In addition to the Operating Budget, there are five additional
budgets which are necessary for the overall operation of the City. These
budgets are not shown as part of the Operating Budget as funding is included in
other budgets, or funded from special funds.
These budgets are Public Liability and Property Damage (PL & PD)
Fund, Workers' Compensation Fund, Equipment Fund, Dental Insurance Fund and
Long-Term Disability Fund.
The insurance budgets are based on best estimates of expenses based
on past experience.
The detail of the expenditures for the insurance budgets is shown on
pages 58-62; the detail for the Utility Outlay Budget is shown on pages 71-73;
and the Equipment Budget on page 49.
-M15 -
CITY OF LOD7
OPERATING FUNDS
The Operating Budget is divided into the following funds:
O General
O Electric
O Water
O Sewer
O Library
O Community Center
O Camp Hutchins
Each of these funds has its own revenue and expenditure plan. The
total Operating Budget is summarized in Schedule A. Each of the operating funds
is presented with its appropriate revenues and expenditures in Schedules B
through G.
-M16-
?
1
/ CITY OF LODI \
In order to make a meaningful comparison of operating costs between
fiscal 1992-93 and 1993-94, the following table list8 the coat of bulk power
separately.
OPERATING BUDGET BY FUND
General
Electric
Sewer
Water
Library
Community Center Fund
Camp Hutchins
Subtotal
Bulk Power
$25,517,490*
3 , 341,830
2,770,955
1,160,925
1 , 008,770
516,250
100,425
$26,274,885 +$
3,030,115 -
2,556,455 -
1,495,315 +
961,875 -
509,190 -
132 , 470
$34 , 416,645
$25,500,000
TOTAL EXPENSES
757,395 + 3.0
311,7151 - 9.3
214,5001 - 7.7
334,390 + 28.8
146,8951 - 4.6
[7,0601 - 1.4
32,045 + 31.9
$34,960,305 +$ 543,660 + 1.6
$26,565,400 +$1,065,400 + 4.2
* Camp Hutchins Removed
-M17-
General Fund
A summary of the General Fund revenues and expenditures is shown in
Schedule B.
The requirements to fund the General Fund this year are anticipated
to be $25,421,960 which is an increase of $634,460 over last year's estimate.
General Fund revenues alone are not sufficient to fund the Operating Budget.
This is not the first time this has been said. The present revenue structure
will not fund the General Fund without transfers from the Utility funds.
This budget provides for the transfer to the General Fund of
$3,400,195 from the Electric Fund; $750,000 from the Water Fund; $385,000 from
the Sewer Fund; and $247,300 from the Hotel/Motel Fund. These contributions are
critical to the funding of this year's budget.
The projected revenue takes into consideration the ramifications of
the State's action on reallocation of property tax. The listed revenues also
include an increase in the charge for refuse service. Greater use is being made
of Gas Tax and Transportation Development Act funds to provide required
funding . There is also included a transfer from some internal operating and
capital funds to fund programs which were outside the General Fund, but which
now are included. It must again be stated that our present financing base is
inadequate to continue existing levels of service.
EXPENDITURE SUMMARY
General Fund
100 - Personnel Services $17,026,685 $16,223,355 $ [803,3301 - 4.7
200 - Utilities &
Transportation 922 , 445 1,006,755 [84,3101 - 9.1
300 - Supplies & Services 2,975,975 2,795,690 [180,285] - 6.1
500 - Equipment & Structures 138,590 151 , 510 12,920 + 9.3
600 - Special Payments 4,560,220 6,097,575 1,537,355 -k 33.7
TOTAL $25,623,915 $26,274,885 $ 650,970 + 2.5
-M18-
ClTY OF LOVI
The General Fund budget of $26,274,885 represents an increase of
$650,970 over last year's figure of $25,623,915. This increase is due entirely
to the increase in refuse charge. That increase alone is anticipated to be
$1,654,915. If that increase were eliminated then the General Fund would show a
reduction of $1,003,945. That reduction is due mainly to the net reduction of
18 positions. There will be greater expenditures for electricity in 1993-94
than in 1992-93. In addition, a full year's cost for maintenance on the
voice-mail system will be in place. Based on usage, the Finance Department will
incur $26,370 in additional postage expense. The 300 Series shows a reduction
of $180,825 in expenses.
-M19-
Listed below are the 21 positions which have been eliminated:
Electric Estimator Assistant Electric Utility
Parking Enforcement Assistant
Data Processing Programmer
Assistant Finance Director*
Finance
Finance
Finance
Administrative Clerk I11
Fire Battalion Chief
Fire
Fire
Park Naturalist,
Pro] ect Coordinator*
Park Ranger
Parks Maintenance Worker*
Recreation Superintendent
Parks and Recreation
Parks and Recreation
Parks and Recreation
Parks and Recreation
Parks and Recreation
Police Captain
Crime Analyst
Dispatcher*
Police
Police
Police
Engineering Technician
Equipment Parts Coordinator*
Maintenance Worker
Maintenance Worker
Maintenance Worker
Maintenance Worker
Maintenance Worker
Public Works
Public Works
Public Works
Public Works
Public Works
Public Works
Public Works
Electric
General
General
General
General
General
General
General
General
General
General
General
General
General
General
General
Water
Water
Water
Street
Street
.............................
* Position eliminated mid-year
f / CTTY OF LOUT x
The following comments will eq-iin significant program change or
cost increases.
CITY COUNCIL-CITY CLERK
The amount of part-time help has been reduced. This is an off year
for municipal elections so fewer dollars are budgeted. The new City
Clerk is being paid at a lesser rate than her predecessor. The
overall budget, therefore, is $74,810 less than last year.
GENE= CHARGES
This activity includes the cost of refuse collection and disposal
where an increase was granted to Sanitary City Disposal Company. We
have retitled the Safety and Training function, "Transportation and
Communications" and moved safety and training to the Risk Management
function. This will allow that staff member to devote significant
time to economic development, and assume the working title of
Economic Development Coordinator. As previously mentioned, all
General Fund telephone costs are included in this category. Also
included under this heading is the cost for retirees medical
insurance under the sick leave conversion plan. ,
In addition, included in General Charges is the cost to the General
Fund for County collection of property taxes, $111,000.
Also included in this budget is a $25,000 allocation to the Lodi
District Chamber of Commerce; a $15,000 allocation to the San Joaquin
Partnership program designed to bring new jobs to this county; and
$2,700 for Christmas decorations in the downtown area.
DEBT SERVICE
The cost of General Obligation Bond Debt payment will be $180,355.
All of this money is collected in property tax according to a
predetermined schedule.
-M21 -
CITY OF LODZ
CITY ATTORNEY
This budget provides for the addition of one position in the City
Attorney's budget, that of Deputy City Attorney. The work loa8 of
the City Attorney is ever-increasing and the need for him to attend
Planning Cormbission meetings is overwhelming a one-person office. It
is anticipated that the City can achieve savings by not hiring
outside legal counsel for certain Workers' Compensation and liability
cases. This budget provides funding for this position for one-half
year. Due to a reassignment of clerical functions in the City
Manager's office we are assigning one-third of the Legal Secretary's
time to the City Manager's budget.
The increase in the City Attorney's budget is $10,380 due to the
previously mentioned staffing changes. The $10,380 represents an
6.27% increase in costs for this budget.
CITY MANAGER
The City Manager's budget is $107,195 less than last year's budget of
$692,865. . Included in the City Manager's budget is the City
Manager's office, Personnel, and Risk Management. This reduction is
due to the reallocation downward of one position in Personnel, a
Personnel Technician to an Administrative Clerk 11, and the fact that
the salary of the Administrative Assistant assigned to safety and
training was also carried in the City Manger's budget. Funds for
safety and training are now budgeted in the Risk Management budget.
COMMUNITY DEVELOPMENT
Overall, the budget for the Community Development Department budget
is $34,885 less than last year, a reduction of 4.49%. This in large
measure is due to reducing the amount of money budgeted for outside
plan checking and removing telephone charges from the department
budget .
-M22-
There are no reductions in positions in the Community Development
Department. This budget provides for some increases in part-time
hours in order to better serve the building community. Most of these
increases are offset by reductions in planned overtime. The City
Council will recall that the building community supported an 11%
increase in building permit fees and an increase in planning fees, at
the same time they requested that delays be reduced in processing
permits and plans. Staff is confident that it will be able to meet
these concerns.
Because of the downturn in building, it is anticipated that fewer
dollars will be necessary for outside plan checking; therefore we
have reduced the proposed expenditures for that activity. In the
event that building activity increases, we can increase the
appropriations and the corresponding revenue account.
FINANCE DEPARTMENT
The budget of the Finance Department is $157,760.1ess than the budget
adopted last year. This is due to the elimination of three positions
from the table of organization. Part of those dollars saved will be
spent for additional postage and some contract help.
The functions of the Finance Department have not changed, but under
the direction of the Finance Director there has been further
restructuring of activities. During the past fiscal year the
Assistant Finance Director resigned. Rather than filling that
position, the Finance Director has done some restructuring of his
organization, placing specific activity codes under a specific
supervisor. This resulted in some upgrading of positions and
consolidation of duties. This year's budget provides for the
elimination of three positions - the previously mentioned Assistant
Finance Director, Parking Enforcement Assistant, and Data Processing
Programming Analyst.
-M23-
CITY OF LOVl
Included in this budget is funding for the firm of
Hinderliter-deLlamas Associates who monitor the City's sales tax
receipts. Through the efforts of this firm we have identified Dver
$90,000 of increased sales tax receipts. Based on actual usage there
is an increase in postage and some contract services for office help.
POLICE DEPARTMENT
The Police Department budget is $150,240 less than last-year's
approved budget of $6,685,735, a reduction of 2.25%. This is the
result of the elimination of three positions in the department - a
Police Captain, Crime Analyst, and a Dispatcher/Jailer (eliminated
mid-year). Also included in this budget are additional funds for
education incentive pay which were negotiated with the Lodi Police
Officers' Association.
The department has reduced many of the budgeted items for supplies
and materials; however, there are some noteworthy situations which
require increased appropriations. We have .agreed to begin a
replacement. program for bullet-proof vests over a four-year period.
San Joaquin County has notified us there will be an increase in the
fees charged for tying into its Criminal Justice Information system.
It is anticipated this additional cost will be $13,400. We are
presently working on an alternative through the Sheriff's Department
which could cut the costs in half. The State of California
Department of Justice will no longer pay for blood draw and lab
analysis for any drug-related arrests. Blood draws are'now $75
each. Lab analysis is a base of $50 plus an additional $10 for any
other chemical that requires analysis. We are budgeting an extra
$4,700 for this activity. Likewise, the Department of Justice no
longer will pay for drug lab clean-up. We are projecting five such
cleanups in the next year at a cost of $4,000 each requiring an
. additional $20,000 appropriation.
-M24-
CITY OF LODI
The Chief of Police developed a reorganization of the department
through consolidation of the Services Division into the Patrol (now
called Operations) and the Investigations Division thus eliminating a
Police Captain. In order to provide proper supervision and support
in these units, one Police Sergeant position has been upgraded to
Police Lieutenant, with City Council approval.
FIRE DEPARTMENT
The budget for the Fire Department is $3,190,545, a reduction of
$126,600 from the 1992-93 budget. This is due to the reduction of
two positions in the Fire Department: one is an Administrative Clerk
111 position and the other is the elimination of one of the six
mid-management posit'ions presently budgeted in the Fire Department.
The Fire Chief and his staff have developed a reorganization plan to
accommodate the reduction of a mid-management position, that of Fire
Battalion Chief. This plan will be presented to the City Council in
the immediate future.
As previously noted, all telephone charges are now found in one
account rather than in each department account.. This accounts for a
reduction of $12,200 in the Fire Department budget. This budget
includes significant reductions in training, curtailed conference and
business expense and not purchasing new hose this year as well as an
overall reduction in other supplies, materials and services. These
actions will generate a savings from last year's budget of $36,310.
PUBLIC WORKS
The Public Works budget this year is $7,945 more than in 1992-93
fiscal year. Most of the employees in this department are in the
Maintenance and Operators' Unit which has a, negotiated salary
increase and many are not long-term employees so have merit increases
due them. Even with the reduction of four General Fund positions
these factors reflect an increase in the Public Works Department
budget of $32,475 of a $2,423,765 personnel service cost.
-M25 -
\ 3
Increased costs of electricity, $19,700; natural gas, $7,340; and
refuse charges, $18,845, account for over $45,000 of increased
costs. Included in the Public Works budget is the rent of the City
Hall Annex, $59,910, and increased allocation for the maintenance of
equipment. Some of these costs are offset by the fact that the
street sweeper is fully paid for and $35,125 of contract costs are
now shown in the 500 Series.
Included
the Graffiti Abatement program.
in the Public Works Department budget is the continuation of
Seven positions in the Public Works budget have been eliminated (See
page M-20).
EOUIPMENT MAINTENANCE
While not now part of the Operating Budget, the cost of the Equipment
Maintenance Division affects the Operating Budget. The operation now
has been established as an internal services function. Time and
material will be charged against the operating department's equipment.
The budgeted cost of this operation was $775,555 in 1992-93 fiscal
year. This year the anticipated costs will be $809,205, an increase
of $33,650. The causes for this is an increase in the cost of parts
of approximately $60,000 per year and a reduction of $20,000 in the
estimated cost of gasoline. One position has been eliminated from
this budget, that of Parts Coordinator eliminated mid-year. Step
increases, increased incentive pay and projected salary increases
offset much of the salary savings.
RECREATION
The Recreation Division budget is $224,180 less than last year's
budget of $1,168,190. This is due to the elimination of three
positions from those approved in the 1992-93 budget. Two of the
positions eliminated are Project Coordinator and Park Naturalist both
eliminated mid-year. The other is a Recreation Superintendent
position eliminated via a retirement in October.
-M26 -
1
fr CITY OF LOO7 /
We have not included Camp Hutchins in this year's Recreation budget.
The cost of the program is anticipated to be $132,970 and the revenue
from the program were projected to be the same. In that the program
is now licensed by the State of California, the director must also be
licensed and must be on the premises during the hours of operation.
During budget discussions staff indicated that the General Fund was
subsidizing a portion of this program. The City Council adopted new
fees to offset those costs and to place the program entirely on a
self-sufficient basis. Camp Hutchins is now listed as a separate
fund.
PARKS
The budget for the Parks Division is $1,541,330, $120,515 less than
last year's budget of $1,661,845. This is due to the elimination of
three positions and some contract help for security purposes.
Recomnended is the elimination of three permanent positions -- a Park
Ranger and two Park Maintenance Workers.
In the initial budget presentation it was recommended the security
function be transferred to the Police Department as the budgeted
security staff of the Parks Division cannot adequately patrol all the
parks in the system. During budget consideration it was deemed to
leave this function in the Parks Department, but to eliminate.one
position - a Park Ranger - and add part-time hours to assure the
existing level of coverage.
-M27 -
\
9 CITY OF LUDl
ELECTRIC FUND
Electric Fund revenues are generated by charges for electric energy.
A swmnary of the Electric Fund is shown in Schedule C.
100 - Personnel Services $1,932,460
200 - utility &
Transportation 35,935
300 - Supplies & Services 710,740
500 - Equipment & Structures 148,925
600 - Special Payments 513 , 770
Subtotal $3,341,830
Purchased Power $25 , 500,000
TOTAL $28,841,830
$1,944,525
36,900
632 , 675
109 , 000
307,015
$3,030,115
$ 12,065 + 0.6
+ 965 + 2.7
- [78,0651 - 11.0
+ 139,9251 - 26.8
- [206,755] - 40.2
- [311,715] - 9.3
$26,565,400 +$1,065,400 + 4.2
CZTY OF LODZ
The Electric Fund budget is $29,595,515, $753,685 more than last
year's budget of $28,841,830. If we eliminate the increased purchase power cost
of $1,065,400 this budget shows a net reduction of $311,715. It is anticipated
that we will have increased sales of 2.49% resulting in the need for increased
purchases of bulk power. This budget provides for the elimination of one
position: an Assistant Electric Estimator. The scheduled payments for refunds
and payments to others is less than last year's budget costs.
New Federal regulations mandate that the City undertake a
full-fledged energy conservation program. This function must be addressed this
fiscal year. It will be necessary to perform a range of energy conservation
work including planning, coordinating and performing conservation activities, as
well as providing assistance to other staff members. The City will need to
develop and implement an energy efficiency program. This budget provides for
the funding of this program.
The Western, Area Power Administration (WAPA) , a federal agency which
supplies low-cost power to Lodi, is now requiring that all of its Customers,
including Lodi, prepare and implement such a program by October, 1995. Failure
to conform with this requirement will result in significant financial penalties
to the Lodi Electric Utility and its customers (10% penalty the first year, 20%
the second, etc.) . In Lodi, this would mean approximately $300,000 in
additional power costs for noncompliance the first year alone.
A rate increase in electric rates is not anticipated this fiscal year.
-M29 -
CITY OF LOVT
The benefits' of the City's municipally-owned electric utility system
bear repeating. These are:
O City of Lodi electric users pay less for electricity than those
living in the surrounding area and in other cities.
0 The
all other municipal uses.
City experiences. lower costs €or electricity for streetlights and
0 It allows the City of Lodi to provide a higher level of service that
other cities.
The Electric Fund will transfer to the General Fund $1,274,165 for
services performed by General Fund activities. In additi0n.a direct transfer of
$3,400,195 will be made to the General Fund, $27,755 to the Public Liability and
Property Damage Fund, $954,280 to the Utility Outlay Reserve and $122,590 to the
Rate Stabilization Reserve.
-M30 -
\
T T CTTY OF LOVT
SEWER FUND
A summary of the Sewer Fund is shown in Schedule D.
100 - Personnel Services $1,083,605 $1,111,650 + $ 28,045
200 - Utilities &
Transportation 310,660 329,605 + 18,945
300 - Supplies & Services 304,175 345,370 + 41,195
400 - Depreciation 318,900 -0- - [318,900]
500 - Equipment & Structures 10,790 10,690 - [loo]
600 - Special Payments 6 , 235 36,050 + 29,815
Debt Service 736,590 992,875 + 256,285
TOTAL $2,770,955 $2,826,240 + $ 55,285
+ 2.6
+ 6.1
+ 13.5
-100 * 00
.9
+478.2
+ 34.0
+ 2.0
Sewer Fund revenues are generated by sewer service charges,
connection fees, property taxes for debt retirement, interest on funds, and
rental of property.
Total operating revenue for the Sewer Fund is anticipated to be
$3,557,700, a decrease of $137,640 from 1992-93 budget of $2,694,640. The
primary reason for this decrease is a $123,400 decrease in sewer connection
fees, and a lower amount of sewer service charges of $41,100.
-M31-
f CTTY OF LOV7
The operating expense of the Sewer Utility budget ie $2,756,075,
$55,285 more than the 1992-93 budget of $2,770,955. The major causes of the
increase besides inflation is the costs associated with debt retirement of the
recently issued Certificates of Participation. We are presenting the budget
somewhat different this year. than in past years to more accurately portray
Costs.
In the past, we set up a plant depreciation expense and transferred
those funds into the Wastewater Capital Outlay Fund. From that fund we paid the
bond principal payment and paid the interest payment directly from the Sewer
Fund. We did that to satisfy a Federal mandate that we establish a funded
depreciation account. In that that mandate is no longer required, we feel that
viewers of the budget will have a clearer picture of the actual expenditures of
this activity.
The Sewer Fund will be charged $199,620 to compensate the General
Fund €or services provided. In addition, we will transfer $13,100 to the Public
Liability and Property Damage Fund, $133,740 to the Sewer Capital Fund and a
direct transfer to the General Fund of $385,000.
-M32 -
WATER FUND
A summary of the Water Fund is shown in Schedule 6.
100 - Personnel Services $ 528,810 $ 616,925
200 - Utilities &
Transportation 445 , 055 440,505
300 - Supplies & Services 170,730 421,710
500 - Equipment & Structures 1,240 3 , 540
600 - Special Payments 15 , 090 12 , 635
TOTAL $1,160,925 $1,495,315
+ $ 88,115
- [4,5SOI
+ 250,980
+ 2,300
- [2,4551
+ 16.7
- 1.0
+ 147.0
+ 185.5
- 16.3
+ $334,390
~~
+ 28.8
Water Fund revenues are generated by sales, connection fees, interest
and miscellaneous revenues. The revenues for 1993-94 are estimated to be
$2,887,900 an increase of $61,205 from the 1992-93 estimate of $2,826,695. The
reason for this increase is higher water sales and connection fees.
-M33 -
CZTY OF LOD7
Total operating costs of the Water System are anticipated to be
$1,495,315, this is $334,390 more than last year's estimate. Personnel service
costs are increased due to negotiated salary increases, more labor time being
charged to the Water Fund and a higher percentage of Electric Utility Department
personnel working on the water system. There are some significantly higher
costs budgeted this year in the Water Fund. We are budgeting $200,000 for
attorney's fees associated with our DBCP problems and an additional $45,000 for
charcoal for the granular activated carbon filters on two wells in the system.
We are eliminating three Maintenance Worker positions in the Water Fund, which
are included in the total of seven in the Public Works Department noted
earlier.
The Water Fund will be charged $124,495 for services provided by the General
Fund. Transfers from the Water Fund will be made to the General Fund of
$750,000; Water Capital of $480,810; Water Operating Reserve of $29,830; and to
the Public Liability and Property Damage Fund of $7,450. Funds transferred to
Water Capital will be included in the Capital Improvement Budget and to make an
installment payment of the Water Fund's loan from the Electric Utility
Department's Rate Stabilization Reserve. This loan will be repaid in full with
the adoption of next year's budget.
-M34-
LIBRARY FUND
100 - Personnel Services $677,555 $662,725 - $1 14,8301 - 2.2
200 - Utilities &
Communications 59 , 205 63,550 + 4,345 + 7.3
300 - Supplies & Services .237,685 202,795 - [34,8901 - 14.7
600 - Special Payments 34,325 32,805 - [1,5201 - 4.4
MTAL $1,008,770 $961,875 - $ 146,8951 - 4.6
The major source of revenue from the Library operation is an
allocation of property taxes and revenues from other agencies. This year the
recommended property tax allocation will be $813,255; California Library
Services Act, $33,000; and the Public Library Foundation, $15,000. These later
two revenue sources could well be in jeopardy if the state reduces or deletes
these subventions.
This year the Library Fund will be charged its share of costs,
$34,855, for services provided by the General Fund such as Personnel,
Accounting, and Retirees Medical Insurance.
In order to fund the Library a transfer of $69,475 from the Library
Operating Reserve is necessary.
Because of budget constraints facing the City caused by loss of
property tax, it is recommended that there be a $75,630 reduction in allocation
of property tax to a total of $813,255 from 1992-93 to 1993-94. The Library
Board has taken action to reduce some personnel costs and costs for goods and
services, and to utilize some reserve funds in order to accommodate this loss of
property tax.
-M35-
f CTTY OF LODI
COMMUNITY CENTER FUND
A summary of this budget is shown in Schedule G.
100 - Personnel Services $290,330
200 - Utilities &
Transportation . 80,490
300 - Supplies & Services 107,180
500 - Equipment & Structures 500
600 - Special Payments 37,750
$273 , a75
86, goo
110 , 125
2,790
35,500
TOTAL $516,250 $509 , 190
- $[16,455] - 5.7
+ 6,410 + 8.0
+ 2,945 + 2.7
+ 2,290 + 458.0
- $ [7,0601 1-4
of
activities, including Senior Citizens' programs, the Arts, maintenance and
operation of Hutchins Street Square, liaison with the Old Lodi Union High School
Foundation Board of Directors and fund raising.
The demands for service continues to grow. By the same token, the
interest in the Square continues to grow and volunteers are assuming a larger
role in the operation of the Community Center. This has allowed a significant
reduction in part-time hours budgeted. Salary adjustments for the maintenance
staff as well as step increases are also included in this budget.
Included is $35,500 for support of the Arts through allocations to
various artistic groups through the City.
-M36 -
CITY OF LOP7
CAMP HUTCHINS
A summary of this budget is shown in Schedule S.
100 - Personnel Services $ 80,750 $121,270 + $ 40,520 + 50.2
200 - Utilities &
Transportation 600 1,200 + 600 + 100.0
300 - Supplies & Services 16,350 9,000 - [7,350] - 45.0
500 - Equipment & Structures 2,725 1,000 - [1,725] - 63.3
The City Council has directed that Camp Hutchins be put on an
unsubsidized basis. To that end, we have established a separate fund so that
revenues and expenditures can readily be tracked.
The entire salary for all staff, including the Camp Director, are now
included in this fund.
-M37 -
CITY OF LODI
BUDGET SUMMARY
This budget is balanced. The 1991-92 budget message noted that- the
budget had been "the most difficult ... to assemble in my nearly 30 years in local
government." Last year was worse and this year is no better. The outlook for
next year's budget is not good. This City, like virtually every other city in
this State, is faced with a financing structure that is not keeping pace with
the ever increasing costs of goods and services. Couple this with the on-going
dipping of the State Legislature into the City's treasury and we.have a
financial picture that is out of focus. We have absorbed the loss of property
tax reallocated by the State with the use of one-time funding, reducing service
levels further belt tightening and are again not providing salary increases to
management (for the third consecutive year) and mid-management employees (for
the second year).
As with last year, department heads were advised at the start of the
budget process that 1993-94 would be a lean year. And as in the past, they
responded admirably. Their assistance and the assistance of their staffs is
once again acknowledged with appreciation. I am again particularly indebted to
Assistant City Manager. Jerry L. Glenn and Finance Director Dixon Flynn for their
major contributions. A special expression of appreciation goes to Vicky
McAthie, Accounting Manager, whose attention to detail and research
capabilities, was invaluable.
Respectfully submitted,
Thomas A. Peterson
City Manager
TAP : br
-M30-
GENERAL FUND
SUMMARY OF THE BUDGET
1993-94
ESTIMATED FINANCING RESOURCES
OPERATING REVENUES
Property Taxes $ 3,917,145
Sales Tax 5,180,Ooo
Other Taxes 685,600
Licenses, & Permits 220,000
Fines, Forfeits and Penalties 135.400
Revenue kom Uses of Money & Properry 292,500
Revenue from Other Agencies 2,100.200
Other Revenues 333,000
Charges for Current Services 6,035,700
Total s
INTERFUND TRANSFERS
Prior year revenue Life Insurance Rebte s 31,000
LTD fund 45,745
Housing and Urban Development 72,210
Transporation Development Act 650,515
State Gas Tax 640,000
Wastewater 23,180
Water 30,905
Impact Fees 15,455
CIP 162,270
Work for Others 0
Public Liability Insurance Fund 15,805
Workers’ Compensation Fund 52,835
Total s
CONTRIBUTIONS FROM OTHER FUNDS AND RESERVES
HoteVMotel Fund S 247,300
Water Utility Fund 750,000
Sewer Utility Fund 385,000
SCHEDULE B
18,899,545
1,739,920
Electric Utility Fund 3,400~ 95
Total s 4,782,495
TOTAL ESTIMATED FINANCING RESOURCES s 25.421,960
ESTIMATED REQUIREMENTS
OPERATING EXPENSES
Personnel Services
Utilities & Transportation
Materials & Supplies
Equipment, Land & Structures
Special Payments
Sub-Total Operating Expenses
INTER-FUND TRANSFERS
General Fund Charges to Enterprise Fund
Net Operating Expenses
CONTRIBUTIONS TO OTHER FUNDS AND RESERVES
General Fund Operating Reserve
Equipment Fund
Community Center Fund
Public Liability Insurance Fund
Total
TOTAL ESTIMATED REQUIREMENTS
-2-
$ 16,223,355
1,006,755
2,795,690
151,510
6,097,575
a 26,274,885
a (1,633,135)
s 24,641,750
s 20,860
153,260
405,390
200.700
s 780.21 0
s 25.421.960
OPERATING BUDGETS
SUMMARY OF THE BUDGET
1993-94
SCHEDULE A
ESTIMATED FINANCING RESOURCES
OPERATING REVENUES
Property Taxes S 4,907,600
Sales Tax 5,180,000
Other Taxes 685,600
Licenses, Fines & Rent 740,000
Interest 467,300
Revenue from Other Agencies 2,148,200
Charges for Current Services 6,203,170
Other Revenues 498,500
Water Sales & Fees 2,849,900
Sewer Charges 3,020,300
Electrical Sales 35,182,600
Total 16
INTERFUND TRANSFERS s
CONTRIBUTIONS FROM OTHER FUNDS AND RESERVES
Hotel/Motel Fund S 217.300
Library Operating Reserve 69,475
Electric Operating Reserve 0
Total s
TOTAL ESTIMATED FINANCING RESOURCES
ESTIMATED REQUIREMENTS
OPERATING EXPENSES
Personnel Services
Utilities & Transportation
Materials & Supplies
Equipment, Land & Structures
Special Payments
Sub-Total Operating Expenses
Bulk Power Purchase
Total
CONTRIBUTIONS TO OTHER FUNDS AND RESERVES
Water Capital
Water Operating Reserve
General Fund Operating Reserve
Sewer Capital Outlay
Rate Stablimtion Reserve
Utility Outlay Reserve
Equipment Fund
PL & PD Insurance Fund
Wastewater debt senice
Torn1
TOTAL ESTIMATED REQUIREMENTS
S 20,951,325
1,965,415
4,51735
278,530
7244.670
S 480,810
29,830
20,860
133,740
122,590
951,280
153260
219,005
269,785
s
61,883,170
1,739,920
316.775
s 63.939.865
34,960,305
26,565,400
61,525,705
2,114,160
S 63.939.865
-1-
ELEmRIC UTILITY FUND
SUMMARY OFTHE BUDGET
1993-94
SCHEDULE C
ESTIMATED FINANCING RESOURCES
OPEMTING REVENUES
Sale of Electricity
OTHER INCOME
Sale of System - Joint Pole
Sale of Property - Salvage
Pole Rental (CATV)
Interest Income
Electric Miscellaneous
Revenue NOC
Capacity Charge
S 35,182,600
Total s 35,182,600
20,000
4,000
10,Ooo
95,400
51,Ooo
5,500
6,000
Total s 191,900
TOTAL ESTIMATED FINANCING RESOURCES s a
ESTIMATED REQUIREMENTS
OPERATING EXPENSES
Personnel Services
Utilities & Transportation
Materials & Supplies
Equipment, Land & Structures
Special Payments
Sub-Total Operating Expenses
Bulk Power Purchase
S 1,944,525
36,900
632,615
109,000
307,O 15
S 3,030,115
S 26,565,400
S 29,595,515
INTER-FUND TRANSFERS
General Fund Charges S 1274,165
Total 6 1274,165
CONTRIBUTIONS TO OTHER FUNDS AND RESERVES
General Fund 6 3,400,195
PL & PD Insurance Fund 21,755
Rate Stablization Fund 122,590
Utility Outlay Resene 954,280
Total 6 4,504,820
TOTfU ESTIMATED REQUIREMENTS F 35.374.5oq
-3-
SEWER UTILITY FUND
SUMMARY OF THE BUDGET
1993-94
SCHEDULE D
ESTIMATED FINANCING RESOURCES
OPERATING REVENUES
Sewer Service Charges S 2,743,600
Sewer Connection Fees 276,700
Tom1 s
TAXES
Property (Bond Redemplion) S 177,200
Tom1 s
3,020,300
177,200
OTHER INCOME
Interest Income a 126,200
Rental of City Property 163,000
Sewer Reimbursement Fees 0
Other Revenue 60,000
Sewer Tap Fees 11,000
Tom1 S 360,200
TOTAL ESTIMATED FINANCING RESOURCES f 3.557.700
ESTIMATED REQUl REMENTS
OPERATING EXPENSES
Personnel Services
Utilities & Transportation
Materials & Supplies
Equipment, Land & Structures
Special Payments
Total
DEBT SERVICE
Debt Service
Tom1
INTER-FUND TRANSFERS
General Fund Charges
Total
CONTRIBUTIONS TO OTHER FUNDS AND RESERVES
General Fund
Sewer Capital Outlay
PL & PD Insurance Fund
Wastewater deb1 service
Total
TOTAL ESTIMATED REQUIREMENTS
s 1,111,650
329,605
345,370
10,690
36,050
s
723.090
$ 199,620
s
1,833,365
723,090
199,620
s 385,000
133,740
13,100
269,785
s 801,625
$ 3,557.700
-4-
WATER UTILITY FUND
SUMMARY OF THE BUDGET
1993-94
ESTIMATED FINANCING RESOURCES
OPERATING REVENUES
Water Sales
Water Connection Fees
Total
OTHER INCOME
Rental of City Property
Interest Income
Rewnue NOC
Total
TOTAL ESTIMATED FINANCING RESOURCES
ESTIMATED REQUIREMENTS
OPERATING EXPENSES
Personnel Services
Utilities &Transportation
Materials & Supplies
Equipment, Land & Structures
Special Payments
Total
$ 2,780,900
69,000
2,849,900 S
S 30,000
0
8.000
S 38.000
SCHEDULE E
s 2.887.900
S 616,925
440,505
421,710
3,540
12.635
INTER-FUNDTRANSFERS
General Fund Charges S 124,495
Total
CONTRIBUTIONST0 OTHER FUNDS AND RESERVES
General Fund s 750,000
Water Capital 480,810
Water Operating Reserve 29,830
PL & PD Insurance Fund 7,450
Total
TOTAL ESTIMATED REQUIREMENTS
s 1,495,315
s 124,495
1,268,090 S
s 2.887.900
-5-
LIBRARY FUND
SUMMARY OF THE BUDGET
1993-94
SCHEDULE F
ESTIMATED FINANCING RESOURCES
OPERATING REVENUES
Fines, Fees and Gifts s 47,000
Total s
NON-OPERATJNG REVENUES
Investment Income s 19,Ooo
Donations 0
Total $
TAXES
Property Taxes
Total
s 813,255
s
REVENUE FROM OTHER AGENCIES
California Library Services Act s 33,000
Public Library Foundation 15,000
Total s
47.000
19,000
813,255
48,000
CONTRIBUTIONS FROM
LIBRARY OPERATING RESERVE f 69,475
Total s 69,475
TOTAL ESTIMATED FINANCING RESOURCES s
ESTIMATED REQUIREMENTS
OPERATING EXPENSES
Personnel Services s 662,725
Utilities & Transportation 63,550
Materials & Supplies 202,795
Special Payments 32,805
Total $ 961,875
INTER-FLJND TRANSFERS
General Fund Charges s 34,855
Total s 34,855
TOTAL ESTIMATED REQUIREMENTS s
996.730
996,730
-6-
COMMUNITY CENTER
SUMMARY OF THE BUDGET
1993-94
SCHEDULE G
ESTIMATED FlNANCING RESOURCES
OPERATING REVENUES
Rent of Property s 68,800
Swimming Fes 35,000
Total s 103,800
CONTRIBUTIONS FROM OTHER FUNDS
General Fund s 405,390
Total f 405,390
TOTAL ESTIMATED FINANCING RESOURCES
EST1 MATED REQUIREMENTS
OPERATING EXPENSES
Personnel Services
Utilities & Transportation
Supplies and Materials
Equipment, Land & Structures
Special Payments
Total
TOTAL ESTIMATED REQUIREMENTS
s 509.190
S 273,875
w9oo
110,125
2,790
35300
s 509,190
s 509.190
-7-
CAMP HUTCHINS
SUMMARY OF THE BUDGET
1993-94
SCHEDULE S
ESIlMATED FINANCING RESOURCES
OPERATING REVENUES
132,470 Camp Hutchins revenue $
0
Total s 132,470
CONTRIBUTIONS FROM OTHER FUNDS
General Fund 5 0
Total s 0
TOTAL ESTIMATED FINANCING RESOURCES
ESTIMATED REQUIREMENTS
OPERATING EXPENSES
Personnel Services
Utilities & Transportation
Supplies and Materials
Equipment, Land & Structures
Special Payments
s 132.470
132,470 Total s
TOTAL ESTIMATED REQUIREMENTS
-8-
f 132.470
GENERAL BUDGET SCHEDULE H
DETAIL OF FINANCING RESOURCES
1993-94
1-1-92 1992-93 1993-94
Actual Estimated Estimated
Resources Resources Resources
GENERAL, FUND
PROPERTY TAXES
Current Year - Secured
Bond Redemption
OTHER TAXES
Sales and Use Tax
Franchise - Gas
Franchise - Cable TV
Franchise - Electric
Franchise - Waste Removal
Franchise - Industrial Waste
Business LicenseTax
Real PropertyTransfer - Documentaxy
LICENSES AND PERMITS
Animal Licenses
Bicycle Licenses
Alarm Permits
Building Permits
Electric Permits
Mechanical Permits (Gas)
Plumbing Pennits
Parking Lot Permits
FINES, FORFEITS & PENALTIES
Vehicle Code Fines
Court Fines
Overparking
REVENUE FROM USE OF MONEY & PROPERTY
Investment Earnings
Rent of City Property
S 3,953,970 S 4,324,630 S 3,736,145
174,268 177,235 180,400
Total s 4,128,238 S 4,501,865 S 3,917,145
S 4,909,339 s
120,347
105,001
8,045
0
0
94,692
78.842
5,044,000 S
160,000
110,000
8,000
0
0
96,000
90.000
5,180,OaO
112,000
110,000
8,000
32,000
94,m
56.000
273,600
Total S 5,316,266 S 5,508,000 S 5,865,600
S 8,067 S
6,880
925
209,756
40,058
17,540
18,249
24.082
, 8,500
3,600
600
193,925
35,000
17,375
19,095
33.555
S 8300
2,500
2,100
132,000
26,000
8,600
9,100
31200
Total S 325557 S 311,650 s 220,000
S 108.757 S 110,000 s 70,500
47544 6,075 2,900
35223 40,615 62,000
Total S 191,524 S 156,690 S 135,400
Total
-9-
S 484,501 s 387,695 S 226,7Go
85,135 78,220 65,800
S 569,636 S 465,915 S 292,500
GENERAL BUDGET 1993-94
DETAIL OF FINANCING RESOURCES
SCHEDULE H
1991 -92 1992-93 1993-94
Actual Estima ted Estimated
Resourcts Resources Resources
GENERAL FUND [continued)
REVENUE FROM OTHER AGENCIES
State Motor Vehicle in Lieu of Taxes
State Reimbursement POST
State Cigarette Taxes
Pen Surplus Asset Account
State Mandated Costs
County - Recreation Allotment
County - Cracnet
LUSD - Joint Use Agreement
LUSD - Reimbursement Drug Suppression Grant
LUSD-Truancy Reimbursement
California Smoke Free Cities Grant
State-Hiway Maintenance
State Traffi Safety Grant-Sobriety
CHARGES FOR CURRENT SERVICES
Plan Checking Fees
Planning Fees
Animal Sbelter Fees
Engineering Fees
Engineering Inspections
Refuse Collection
Concessions - Boats
Concessions - Other
Swimming
Aquatics
Adult Sports
PlaygroundsAXecreation Team Sports
Photocopy Charges
Recreation - Miscellaneous
Reinspection - Special Inspection
False Alarm Penalty
Fingerprinting
Camp Hutchins
Other Parks Revenue
1,799,173 $ 1,876,800 S 1,785,600
71,582 64,000 %000
43,026 0 0
1,027,771 950,000 0
39,504 ~,OOo 85,000
17,409 14,800 0
82,652 71,600 78,000
40,630 40,000 15,000
57,668 45,460 65,500
8,390 19,245 0
8,489 0 0
5,101 4,800 5,100
2,745 0 0
Total $ 3,204,140 S
$ 121,117 S
8,877
3,076
65,130
0
3,591,561
11,493
8,949
41,503
0
0
0
9,701
197,610
4,515
1,955
2,382
100,217
0
Total $ 4,168,086 $
- 10 -
3,146,705 $
130,000 $
7,000
3,570
200,000
0
4,149,000
10,000
10,000
39,850
0
0
0
9,300
213,000
4,000
3,000
2,000
94,000
n
2,100,200
70,500
50,000
3,400
78,000
Q000
5,426,400
0
19,000
0
58,000
84,000
14,500
10,500
=,OOo
3,000
0
2,400
0
52.000
4,874,720 $ 6,035,700
GENERAL BUDGET 1993-94
DETAIL OF FINANCING RESOURCES
SCHEDULE H
1991-92 1992-93 1993-94
Actual Estimated Estimated
Resources Resources Resources
GENERAL FUND (continued]
OTHER REVENUES
Sales of Real & Personal Property
Re-connect charge
Revenue NOC
Returned Check Charge
Restitution-Damage to Property
Late Fees
Project Plans & Specs
s 8,696 S
9340
41,150
5,641
28,815
0
205
Total s 93,847 s
INTERFUNDTRANSFERS
Housing and Urban Development
Prior Years Revenue - Life Insurance Rebate
Gas Tax
Transportation Development Fund -Transit
Transportation Development Fund - Streets
Refuse Surcharge
Wastewater
Water
Impact Fees
CI P
Work for Others
PL & PD Fund
Workers’ Compensation Fund
Camp Hutchins
Asset Seizure
LTD Fund
Total s
195,100
s 20,000
21,600
55,000
6300
1o.OOO
216,000
3933
s 333,000
s 52,660 3 47,630 3 72210
0 0 31,000
467,780 454,835 640,OOO
0 0 52,515
235,230 320,990 598,000
141,230 124,030 0
0 0 23,180
0 0 30,905
0 16,145 15,455
0 ‘ 169,495 162,270
0 73,215 0
27285 13,585 15,805
54,650 67,125 52,835
91,415 0 0
5m 0 0
0 0 45,745
1,076,060 f 1,287,050 S 1,739,920
CONTRIBUTIONS FROM OTHER FUNDS & RESERVES
Electric Utility Fund 3
Water Utility Fund
HoteVMotel Fund
Sewer Fund
3,000,000 3 3,000,000 s 3,400.195
792,000 750,000 750.000
200,000 204,805 247,300
385,000 385,000 385.000
Total S 4,377,000 5 4,339,805 3 4,782,495
Sub-Total General Fund
~
S 23,450,354 S 24,787,500 S 25,421,960
- 11 -
!
GENERAL BUDGJ3 1993-94
DETAIL OF FINANCING RESOURCES
SCHEDULE H
LESS CONTRIBUTIONST0 OTHER FUNDS
Capital Outlay Reserve
General Fund Operating Reserve
Community CenterFund
Public Liability InsuranccFund
Equipment Fund
Camp Hutchins
NET TOTAL GENERAL FUND
1991-92 1992-93 1993-94
Estimated
Resources Resources Resources
Actual Estimated
S 0s Of 0
230,830 100,300 20,860
409,615 446250 405,390
200,000 200,000 200,700
0 229,520 153,260
26.415 0 0
~ ~ ~~ ~
Total S 866,860 s 976,070 S 780,210
s 22,583,494 S 23,811,430 S 24,641,750
I
- 12 -
GENERAL BUDGET 1993-94
DETAIL OF FINANCING RESOURCES
SCHEDULE H
1991 -92 1992-93 1993-94
Estimated Estimated
Resources
Actual
Resources Resources
ELECTRIC UTILITY FUND
OPERATING REVENUE - ELECTRIC SALES
Domestic - Residential
Commercial - Small Industrial
Dusk - To - Dawn
Mobile Home Parks
Commercial. Large
Industrial, Small
Industrial, Medium
Industrial, Large
Residential Low Income Discount
City Accounts
NON- OPERATING
Investment Income
Rent of City Property (CATV)
Sale of Real & Personal Property
Sale of System (Joint Pole)
Electric Miscellaneous
Revenue NOC
Capacity Charge
CONTRIBUTIONS FROM OTHER RESERVES
Rate Stabilization Fund
Sub-Total Electric Utility Fund
Total
Total
LESS CONTRIBUTIONS TO OTHER FUNDS
General Fund
Rate Stablization Reserve
PL & PD Insurance Fund
Utility Outlay Reserve
Toral
NET TOTAL ELECTRIC UTILITY
13,234,600 s 13,000,067 S 13,168,310 S
4500,085
37,114
290,938
8,066,287
493,007
2,351,820
5,097,908
27,403
733,693
34,598,322 S s
4,670,040
41,220
256,850
7,892,080
449,830
2,285,030
4,922,510
40,570
710.120
34,436560
4,482200
40,400
251,900
7,956,800
806,300
2,630,600
4,953,100
69,900
756.800
S 35,182,600
s 71,614 S 12,260 S 95,4oa
11,985 13390 10,ooo
4,637 4,000 4,000
12,545 20,000 20,000
48,220 55,080 51,000
5,262 840 5300
11.090 . 6.000 6.000
\
165,353 S 111,570 5 191,900 f
S 0s 00 0
s 34,763,675 S 34548.130 S 35,374,500
f 3,000,000 S 3,000,000 I 3,400,195
0 0 122,590
39,215 39,215 27,755
1,174,360 1,299,585 954,280
s 4,213,575 S 4,338,800 S 4,504,820
S
- 13-
GENERAL BUDGET 1993-94
DETAIL OF FINANCING RESOURCES
SCHEDULE H
1991 -92 1m-93 1993-94
Actuai Estimated Estimated
Resources Resources Resourccs
SEWER UTILITY FUND
OPERATING REVENUE
Sewer Service Charge - Public
Sewer Service Charge - City
Sewer Connections (taps)
'
TAXES
Property Taxes
NON-OPERATING
Investment Earnings
Rent of City Property
Sewer Reimbursement Fees
Revenue NOC
Sewer Tap Fees
Sale of Real & Personal Property
Sub-Total Sewer Utility Fund
LESS CONTRIBUTIONS TO OTHER FUNDS
General Fund
PL & PD Insurance Fund
Wastewater Capital Outlay
S 2,759,435 S 2,772,000 S 2,730,000
12,677 12,700 13,600
622219 4oo.OOo 276.700
Total 6 3,394,331 $, 3,184,700 S 3,020,300
S 177220 f 183.990 S 177200
Total $ 177,220 S 183,990 S 177,200
4 249,166 !§ 156,220 S 126,200
164,789 141,730 163,000
21,830 1 ,000 0
15,696 3,000 60,OOo
11,755 6,cJc@ 11,000
239 20,000 0
Total S 463,475 f 325,950 S 360200
f 4,035,026 $ 3,694,640 4 3357,700
$ 385,000 !§ 385,000 S 385,000
19,810 19,810 13,100
34O.OOO 274.160 133.740
NET TOTAL SEWER UTILITY
Total s 744,810 S 678,970 S 531,840
S
- 14-
GENERAL BUDGET 1993-94
DETAIL OF FINANCING RESOURCES
SCHEDULE H
1991 -92 1992-93 1993-94
Actual Estimated Estimated
Resources Resources Resources
WATER UTILITY FUND
OPERATING REVENUE
Water Service Charge - Public
Water Service Charge - City
Water Connections (taps)
NON-OPERATING
Investment Earnings
Sale of Real & Personal Property
Rent of City Property
Revenue NOC
CONTRIBUTIONS FROM OTHER RESERVES
Water Operating Reserves
Sub-Total Water Utility Fund
LESS CONTRIBUTIONS TO OTHER FUNDS
General Fund
Water Operating Reserve
PL & PD Insurance Fund
Water Utility - Capital Outlay
NET TOTAL WATER FUND
I 2,616,844 f 2,743,300 I 2,764,600
12,849 11,675 1630
44,703 17,340 69,000
Total f 2,704,396 S 2,732,315 S 2,849,900
f 12,073 S 16,380 f 0
0 0 0
5932 M,000 30,OOo
10,758 8,000 8,OOO
Total f a193 S 5430 f 38,OOO
S 0 S Of 0
f 2,786.589 S 2,826,695 f 2,887,900
f 792,000 s 750,000 6 750,000
0 22,460 29,830
9200 990 7,450
nS,750 728,750 480,810
Total $ 1,529,950 $ 1,510,410 $
S
- 15-
GENERAL BUDGET 1993-94
DETAIL OF FINANCING RESOURCES
SCIIEDULE H
1991 -92 1992-93 1993-94
Estimated Estimated
Resources Resources Resources
Actual
LIBRARY FUND
OPERATING REVENUE
Fines, Fees & Gifts
NON-OPERATING
Investment Earnings
Donations
PROPERTY TAXES
STATE GRANTS
LibraryServicesAct
Public Library Foundation
CONTRIBUTIONS FROM OTHER FLINDS
Rate Stabilization Fund
Library Operating Resene
s 58,102 S 50,000 s 47,000
s 53275 s 31,170 S 19,000
1,050 0 0
Total s 54325 f 31,170 S 19,000
s 824268 s 888,885 s 813,255
s 37,921 S 30,Ooo s 33,000
Total s 57,520 $ 49,000 s %oO0
19,599 19,000 15,000
6 s Of
28,625 69,475
Total s 0s 28,625 $ 69,475
Sub-Total Libmy Fund s 994,215 $ 1,047,680 $ 996,730
LESS CONTRIBUTIONS TO OTHER FUNDS OR RESERVES
Library Operating Reserve $ s 0s 0
Total s 0s 0s 0
NET TOTAL LlBRARY FUND 996,730 994,215 S 1,047,680 $ s
- 16-
GENERAL BUDGET 1993-94
DETAIL OF FINANCING RESOURCES
SCHEDULE H
1991 -92 1992-93 1993-94
Es t ima tcd
Resources Resources
Actual Estimated
Resources
COMMUNITY CENTER
OPERATING REVENUE
Rent
Swim Fees
Donations
s 40525 S 42,000 S 68,800
31,478 28,000 35,000
250 0 0
Total S 72253 S 70,000 S 103,800
CONTFW3UTIONS FROM OTHER FUNDS AND RESERVES
General Fund Operating Reserve s 409,615 3 446250 S 405,390
Total S 409,615 S 446,250 S 405,390
TOTAL COMMUNITY CENTER 3 481,868 f 516,250 S 509,190
CAMP HUTCHINS
OPERATING REVENUE
Rent
Swim Fees
Donations
f 06 0s 132,470
0 0 0
0 0 0
Total s 03 0s 132.470
CONTRIBUTIONS FROM OTHER FUNDS AND RESERVES
General Fund Operating Reserve f 0s 0s 0
Total 0 0s 00 0
TOTAL CAMP HUTCHINS S Of Of 132,470
- 17-
SPECIAL REVENUE FUNDS
CONSTRUCTION FUND REVENUES
BOND FUND REVENUES
TRUST & AGENCY FUNDS
1993-94
SCHEDULE 1
12 EQUIPMENT FUND
Investment Earnings
Sale of City Property
Contributions from General Fund
13 REFUSE SURCHARGE FUND
Collections
16.1 ELECIRIC UTILITY OUTLAY RESERVE
Inter-fund Transfer
16.2 ELECTRIC RATE SABILIZATION RESERVE
1 nves t men t Earnings
Revenue NOC
17.1 SEWER CAPITAL
Inter-fund Transfer
17.2 WASTEWATER CAPITAL RESERVE
inter - fund Transfer
Investment Earnings
18.1 Water Utility - Capital Outlay Funds
Inter-fund Transfer
Contribution from Water Utility Fund
21.2 Librarv Trust
Investment Earnings
Total
Total
Total
Total
Total
Total
Total
Total
- 19-
1991-92 1992-93 1993-94
Actual Estimated Estimated
Resources Resources Resources
s 0s 0s 12,100
4,501 8,000 10,Ooo
413,497 229,520 153,260
3 417.998 S nszo s ,3643
s 125,607 $ 142,600 S 0
S 25,607 S 42,600 f 0
$ 167,184 f 1,299,585 S 0
s 167,184 99,585 S 0
f 233,480 S ' 134J20 s 0
0 a 0
S 233,480 S 347220 s 0
s 375,941 S 274,160 S 0
s 75,941 S 274,160 S
f 13,649 3 318,900 S 0
102,348 0 0
s 1l5,997 S 318,900 S 0
s 27,778 5 0s 0
728,750
s 27,778 S 728,750 S 0
S 21,371 S 16,000 S 11,300
s 21,371 S 16,000 S 11,300
FUNDS AND REVENUES
1993-94
SCHEDULE I
23
26
27
28
29
30
31
1991-92 1992-93 1993-94
Actual Estimated Ettimatcd
Resources Resources Resources
ASSET SEIZURE
Interest
DOJ Forfeiture Fund Allocations
s 8,852 S 7,114 .% 3.600
82,296 0 50,OOO
Total $ ,148 s 7,114 $ 53,600
EQUIPMENT MAINTENANCE INTERNAL SERVICE FUND
Equipment Maintenance Cost AUocations s 0s 0s 809,205
Investment Earning 0 0 0
809,205 Total S 0s
LTD INSURANCE RESERVE INTERFUND TRANSFERS
Long-term Disability Cost Allocations 6 95,281 S 50,040 S 51,100
Investment Earning 9.947 5.61 6 7.000
Total s 105,228 S 55,656 $ 58,100
MEDICAL INSURANCE RESERVE INTERFUND TRANSFERS
Chiropratic Cost Allocations S 23,969 f 20,000 s 24,400
Cobra Participant - 2% admin fee 240 0 1,000
Investment Earning 4.102 5.61 6 100
Total s 8311 s ,616 S 25,500
DENTAL & LIFE INSURANCE RESERVE INTERFUND TRANSFERS
Dental Cost Auocations
Life Insurance Allocations
Employee Contributions
Cobra Participant Payments
Investment Earnings
Total
LIABILITY INSURANCE RESERVE
Investment Income
Contributions - General Fund
Contributions - Enterprise Fund
Reimbursements
Revenue NOC
Total
WORKERS COMPENSATION INSURANCE RESERVE
Compensation Reimbursements
Inter - fund Transfers
Investment Earnings
Revenue NOC
CONTRIBUTIONS FROM RESERVE
Total
- 20 -
6 197,734 f 191,500 $ 166,OOO
0 0 33,000
33,164 %ooo 35,000
3,511 4,000 4,000
0 4,920 2,300
s s 240,300
$ 69,104 S 50,ooo $ =,600
200,000 200,700
68,225 48,305
75,000 0
145,153 0 0
s 214,257 S 393,225 f 287,605
s 60,330 f 35,000 $ 55,000
466,969 450,450 557,100
47,550 36,785 16,500
117 0 C
574,966 522,235 628,600
$ 0s 0s 44,035
f 574,966 S 522,235 S m,635
FUNDS AND REVENUES
1993 - 94
SCHEDULE I
1991-92 1992-93 1993-94
Actual Estimated Estimated
32 SELECT SYSTEM GAS TAX (2107)
State Gas Tax
Investment Earnings
Total
33 SELECT SYmM GAS TAX (2106)
State Gas Tax
Investment Earnings
Total
36 GAX TAX (21051
State Gas Tax
investment Earnings
37 SB 300 TRANSPOIUTION PARTNERSHIP
Street Maintenance
Investment Earnings
38 MEASURE K FUNDS
Taxes
Investment Earnings
41 BOND INTEREST & REDEMPTION FUND
Inter-fund Transfer
Total
Resourca Resources Resources
s 448,867 S 445,660 s 428,000
(573) 0 0
s 448394 s 445,660 s 428,000
3 214,091 6 210330 s 205,200
24,775 18,158 800
s 238,866 s 228,438 f
S 227,253 S 225390 s 289,400
14,657 6,833 0
f 241,910 $ 232J23 f 289,400
S 75,291 5 21300 s 151300
11 0
Total S 75,302 f 21,300 f 151,300
Total
s 440,787 S 500,Ooo S 450,000
15,898 llJ00
S 456,685 S 500,000 f 461,500
S 292,875 6 361,225 S 357300
Total s 292,875 S 235 $
44.3 1988 STATE PARKS BOND ACT
Investment Earnings
State - Park Bonds
Total
S 439 s 750 S 0
62,612 0 0
s 63,051 S 750 f
45 HUD ENTITLEMENT GRANT
Federal Grant s 215,941 5 0s 499,500
Total s 215,941 f Of 499,500
46 INDUSTRIAL WAY & BECKMAN DEVELOPMENT
Investment Earnings 3 12,728 s 9266 f 6,600
Revenue NOC 0 0 0
Total s 12,728 S 9266 f 6,600
47 INDUSTRIAL. WAY & BECKMAN ROAD DEVELOPMENT #2 FUND
Investment Earnings S 1,087 S 750 S 600
Total $ 1,087 f 750 f 600
-21 -
FUNDS AND REVENUES
1993-94
SCHEDULE I
48.2 TURNEWCLUFF
Investment Earnings
Special Assessment
49 DOWNTOWN IMPROVEMENT DImRICT
Property Taxes
Investment Earnings
6O.x IMPACTFEES
Investment Earnings
Fees
75 SUBDIVISION RESERVES (CITY)
Subdivision Fees
Investment Earnings
7S SUBDIVISION FUND - IN TRUST
Subdivision Fees
Investment Earnings
120.1 HUTCHINS STREET SQUARE - CAPITAL
Investment Earning
Donation
121 CAPITAL OUTLAY RESERVE
Donations
Investment Earnings
122 LODI LAKE CAPITAL
Investment Earning
Capital Improvements
Donations
Total
Total
Total
Total
Total
Total
Total
Total
123 MASTER STORM DRAIN [AB 16001
Investment Earnings
Total
-
1991-92 1992-93 1993-94
ktimatcd
Resources Resources Resources
Actual Eslima ted
5 12,028 s Of 2,300
122,600 0 0
$ 2,196 $ 49,072 f 51,800
50,568 1,405 700
s 764 ,477 s s2,500
a 33,792 s 16,570 S 16200
491,503 6,500,015 2,794,000
s 525,295 $ 6,516,585 S 2,810,200
s 1w s 0s 0
0 0 18,200
f 1280 f 0s 18,200
S 300,562 S Of 0
0 0 5.600
s 300,562 S Of 5,600
f Of 05 800
170,OOO 0 0
$ 170,000 $ 800
0 1,643 % 0s 0
0 0 131,200
s 0s 0s 131,200
S
S
a
22 -
5,173 S 3,100 S 2,600
39,591 26,000 50,000
9,000 0 0
53,764 S 29,100 $ 52,600
0s 0% 19.000
0s 0s 19,000
FUNDS AND REVENUES
1993 - 94
SCHEDULE I
124 TRANSPORTATION DEVELOPMENT ACT
TDA - Streets
Investment Earnings
Revenue NOC
125 DIAL-A-RIDE
TDA - Transit
TDA - STA
Passenger Fares - Lodi
San Joaquin County Reimbursement - Woodbridge
Investment Earnings
Sale of Real & Personal Property
Revenue NOC
126 Transportation (FAU SC]
FAU Reimbursements
Investment Earnings
128 TDA - PEDESTRlANlBlKE PATH
TDA - Article 3
Investment Earnings
134 HOTELMOTEL TAX
Taxes
Investment Earnings
Tax Surcharge
140 RESERVE FOR COST OF LABOR & MATERIAL
City Rental Insurance Fee
Police Bail - Other Cities
Miscellaneous Work for Others
EIR Consulting Fees
Crime Prevention Fair
Lodi Day At Stick
Revenue NOC
141 EXPENDAl3LE TRUST
Investment Earnings
1991-92 1992-93 1993-94
Estimated Estimatcd
Resources
Actual
Resources Resources
S 571,751 S 549.412 S 653,970
12.603 18.158 0
3,859 0 0
653,970 Total S 594219 s 567,570
S 350209 S 420,000 S 314,030
69,000 41,110 98,000
44,394 46,m 47,500
4,126 0 0
1,995 0 0
1,594 0 3,000
15,895 13,000 17,000
Total S 487213 S 526.710 S 479.530
S 505,901 s 0s 192,000
13.504 0 1300
Total 5 519.405 s 0s 193$00
S 21,701 S 20,196 s 20200
980 181 0
Total S 22,681 s 20,383 S 20.200
S 153,969 S 160315 s 160,100
0 0 7,100
46,347 44290 80.100
Total s 200,316 S 204,80S
S 15,491 S 0s 0
2,025 0 0
36.593 0 0
35,407 0 0
5,976 0 0
4,200 0 0
11.648 0 0
Total S 111,341 s 0s 0
S 0s 0s 1,m
Total S 0s 0s 1,000
- 23 -
GENERAL FUND
Council/City Clerk
Contingencies
General Charges
Debt Service
City Attorney
City Manager
Com munity Development
Finance
Police
Fire
Public Works
Recreation
Parks
SUMMARY OF OPERATING BUDGETS BY DEPARTMENTS SCHEDULE J
1993-94
Utilities Supplies Equipment, Inter
Personnel and Trans- and Land and Special Fund
Service portation Materials Structures Payments Transfers TOTAL
100 200 300 500 600 Abatement
$1 53,205
246,710
152,795
51 4,734
61 6,315
1,525,948
5,977,258
2,936,765
2,348,345
637,660
1 ,I 13,620
$3,150
87,950
475
3,200
2,800
99,325
9,380.
23,140
643,670
54,920
78,745
$39,850
148,090
22,655
67,485
1 14,500
275,475
548,2Q5
229,855
759,l 80
249,430
340,965
$0 ($5 6 , 56 4)
6,860 5,604,700 (1 18,935)
(52,781)
250 (138,537)
2,200 0 (1 ,194,593)
292 , 55 5
180,355
5,800 2,000
650 0
0 785
0 2,000
0 8,000
135,750 7,l 80 (71,722)
$1 39,640
292,555
5,975,375
180,355
1 23,l 45
447,130
741,415
708,355
6 , 535,490
3,190,545
3,822,405
944,010
1.541.330
TOTAL GENERAL FUND $1 6,223,355 $1,006,755 $2,795,690 $1 51,510 $6,097,575 ($1 ,633,135) $24,641,750
OTHER FUNDS
Electric Utility
Sewer Utility
Water Utility
Library
Camp Hutchins
$1,944,525 $26,602,300 $632,675 $1 09,000 $307,015 $1,274,165 $30,869,680
1 ,I 11,650 329,605 345,370 10,690 759,140 199,620 2,756,075
61 6,925 440,505 421,710 3,540 12,635 124,495 1,619,810
662,725 63,550 202,795 32,805 34,855 996,730
121,270 1,200 9,000 1,000 132,470
509,190 Community Center 273,875 86,900 110,125 2,790 35,500
TOTAL OTHER FUNDS $4,730,970 $27,524,060 $1,721,675 $127,020 $1,147,095 $1,633,135 $36,883,955
TOTAL OPERATING BUDGETS $20,954,325 $28,530,815 $4,517,365 $278,530 $7,244.670 ($0) $61,525,705
ELECT UTILITY OUTLAY
WORKERS’ COMPENSATION
PL & PD INSURANCE
DENTAL INSURANCE
MEDICAL INSURANCE
EQUIPMENT
EQUl P M ENT MA1 NTENANC E
LONG-TERM D ISABl LlTY
$436,055 $1 4,700 $539,525
$1 83,000 $0 $436,800
$330,225
$36,400 $203,280
$33,000
$0 $1 5,000
$41 5,1 50 $200 $390,335
$1 53,260
$0
$8,400
$0
$3,520
$990,280
$61 9,800
$338,625
$239,680
$33,000
$1 5,000
$1 53,260
$809,205
CITY OF LODl
OPERATING BUDGET
1993-94
1991 -92 1992-93 1993-94
Budget Actual Budget
CITY COUNCIL AND CITY CLERK
10- 001 .01 CITY CLERK - ADMINISTRATION
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
500 Equipment, Land & Structures
600 Special Payments
10- 001 .02 ELECTION
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
10- 001 .03 CITY COUNCIL
100 Personnel Services
300 Supplies, Materials & Services
500 Equipment, Land & Structures
10- 001.07 COMMUNlTY INFORMATION
200 Utilities & Communications
300 Supplies, Materials & Services
Total City Council 8 City Clcrt
CONTINGENT FUND
10- 015 .01 CONTINGENT FUND
600 Special Payments
Total Contingent Fund
s 109,706 S 112,815 $ 95,095
3,950 3,900 2,900
33,999 34,700 22,965
0 0 0
0 0 0
Total s 147,655 S 151,415 f 120,960
s 7,206 S 9,350 S 4,900
0 250 250
2.184 9.515 2.500
Total s 9,390 s 19,115 S 7,650
s 48,940 S 52,505 f 53,210
23,970 22,990 14,385
0 0 0
Total 0 72.910 S 75,495 s 67,595
s 0s 0s 0
21.883 24.990 0
Total 3 21,883 S 24,990 S 0
S 251,838 S 271,015 s 196905
3 54,658 S uw),ooo s 292,555
Tota I s 54,658 S 300,000 s 292,555
Total S 54,658 S 3M),ooo s 292,555
- 26 -
1993-94 OPERATING BUDGET
1991 -92 1992-93 1993-94
Actual Budget Budget
GENERAL CHARGES
10- 020.01 REFUSE COLLECTION CONTRACT
300 Supplies, Materials & Services
600 Special Payments
10- 020 .01 REFUSE SURCHARGE
100 Personnel Services
300 Supplies, Materials & Services
600 Special Payments
Total
Total
10- 020.02 INSURANCE
300 Supplies, Materials & Services
Total
10- 020 .05 SPECIAL PAYMENTS - ADMINISTRATION
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
600 Special Payments
Total
10- 020.06 COMMUNITY PROMOTION
200 Utili~ies & Communications
300 Supplies, Materials & Services
600 Special Payments
Total
10- 020.07 TRANSPORTATION & COMMUNICATIONS
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
600 Special Payments
Total
10- 024.02 TELEPHONE CHARGES
200 Utilities & Communications
300 Supplies, Materials & Services
500 Equipment, Land & Structures
Total
Total General Charges
BOND DEBT SERVICE
10- OM .01 GENERAL OBLIGATION BOND DEBT SERVICE
600 Special Payments
Total
5 6,197 S 19,340 s 39500
3,312,896 3,796,085 5,451,000
s 3,319,093 S 3,815,425 S 5,490,500
s 5,682 S 0s
13,178 0
87.347 1 10.445
s 106,207 6 110,445 s 0
s 21,614 $ 0s 0
S 21.614 S 0s 0
s 166,580 s 190,000 s im,ooo
31 6 455 350
57,663 88,760 82,790
102.013 111.Ooo 111.0oO
s 326,572 S 390,215 S 3&1,1
s 174 S 0s 0
11,177 21,155 21,035
40,000 40,000 42,700
S 51,351 S 61,155 $ 63,735
S 0s 56,700 f 56,710
0 100 0
0 23,110 4,050
0 0 0
s Of 79,910 S 60,760
s Of
0
0
ox 87,600
0 715
0 6.660
5 0s 0s 95.175
s 3,824,831 S 4,457,150 S 6,094,310
S 172.315 $ 177.235 $ 180.355
s 172,315 S 177,235 f 160.3.
Total Debt Service Total s 172,315 S 171,235 S 180,355 - 27 -
1993-94 OPERATING BUDGET
1991-92 1992-93 1993-94
Actual Budeet Budret
CITY ATfORNEY
10- 035 .01 COUNSEL AND LEGAL SERVICES
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
500 Equipment, Land & Structures
Total City Attorney
CITY MANAGER
10- 040 .01 CITY MANAGER - ADMINISTRATION
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
500 Equipment, Land & Structures
600 Special Payments
10- 040.02 PERSONNEL - ADMINISTRATION
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
500 Equipment, Land & Structures
600 Special Payments
10- 040.03 RISK MANAGEMENT
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
500 Equipment, Land & Structures
31- 040.03 RISK MANAGEMENT
100 Personnel Services
300 Supplies, Materials & Services
Total City Managcr
s 122,307 S 144,270 S 152,795
813 1,025 475
29.948 20,250 22,655
n 0
~
Total S 153,068 S 165,545 S 175,925
Total s 153,068 f 165,545 $ 175,925
Total
Total
Total
Total
Total
s 312,371 S 344,680 6 253,995
3,686 2,350 500
23,627 24,435 16,550
653 1,700 250
0 0 0
s 340,337 S 373,165 S 271,295
176,510
4,061 3,750 2,000
38,882 33,050 30,170
0 2,500 0
S 175,158 S 189,845 S
0 0 0
f 218,101 3 229,145 f 208,680
S 0s 85,080 S 84229
0 130 700
0 4,195 20.765
0 0 0
S 0s 90555 s 105,694
f 53,519 S 0% 0
107 0 0
S 53,626 3 0s 0
S 612,064 $ 692,865 S 585,669
- 28 -
1993-94 OPERATING BUDGET
1991-92 1992-93 1993-94
Actual Budret Budret
COMMUNITY DEVELOPMENT DEPARTMENT
10- 045 .01 PLANNING - ADMINISTRATION
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
500 Equipment, Land & Structures
600 Special Payments
10- 045 .02 BUILDING INSPECTION
100 Personnel Senices
200 Utilities & Communications
300 Supplies, Materials & Services
500 Equipment, Land & Structures
600 Special Payments
10- 045 .03 GRANTADMINImTION
100 PersonnelServices
s 256,532 S 275,500 S 265,760
2,590 2,730 1200
39,293 42,460 28,515
1,573 1,700 1,800
0 0 0
Total S 299,988 5 322,390 S 297,275
s 315,937 $ 294,060 $ 278,545
2,605 3,475 1,600
101,957 103,260 85,985
0 485 4,000
3,077 5,000 2,000
Total s 423,576 S 406,280 S 371,930
s 12,055 s 20,750 S 21,150
Total f 12,055 S 20,750 S 21,150
10- 045.04 CODE ENFORCEMENT
100 Personnel Services S 6,056 f 21,880 s 51,W
Total s 6,056 f 21,880 s 51,%
45. 301 .01 FAIR HOUSING
100 Personnel Services s 3,834 f 5,Ooo s 0
Total 5 3,834 S 5,000 S 0
Total Community Developrncnt Total s 745,509 s 776,300 S 741,415
FINANCE DEPARTMENT
10- 050 .01 ADMINISTRATION
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
500 Equipment, Land & Swuctures
600 Special Payments
200,704 $ 226,240 $ 152,445
2,172 3,500 1200
67,654 25,000 56,300
21,888 0 0
0 0 0
10- 050 .&! PURCHASING
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
500 Equipment, Land & Structures
600 Special Payments
Total f 292,418 S 254,740 S 209,945
s 216,994 S 226,350 S 216,827
8,147 9,610 5,495
25,589 32,490 26,780
0 0
0 0 0
Total s 250,730 S 268,450 S 249,102 - 29 -
1993-94 OPERATING BUDGET
1991 -92 1992-93 1993-94
Actual Budect Budrct
FINANCE DEPARTMENT (continued)
10- 050 .03 ACCOUNTING
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
500 Equipment, Land & Structures
600 Special Payments
Total
10- 0.50 .04 BILLING
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Senices
500 Equipment, Land & Structures
600 Special Payments
Total
10- 050 .05 REVENUE DIVISION
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
500 Equipment, Land & Structures
600 Special Payments
Total
10- 050 .06 DATA PROCESSING
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
500 Equipment, Land & Structures
600 Special Payments
Total
10- 050 .07 FIELD SERVICES DIVISION
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
500 Equipment, Land & Structures
600 Special Payments
ToUl
10- 051.02 PARKING PATROL
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
500 Equipment, Land & Structures
600 Special Payments
Total
Total Finance Department Total
5 268,957 S 288,475 S 256250
3.860 4,230 3,400
13,442 23,000 22,150
1,582 2,500 2200
0 0 0
S 287,841 S 3ia2os s 284,000
S 323,713 S 146,770 S 0
45,126 55,900 0
42,150 28,990 0
28,934 0 0
0 0 0
S 439,923 S 231,660 S 0
S 306,339 S 190,205 S 351,100
7,376 6,900 86,780
27,672 15,670 52,000
345 2,875 0
0 0 0
S 341,732 S 215,650 S 489,880
S 257,666 S 272,780 S 219,330
85 1 850 100
45,505 97,865 82,890
0 0 0
7.784 0 0
s 311,806 $ 371,495 S 3023.20
s 0s 280,300 s 329,995
0 2,000 2350
0 38,345 35,355
0 0 0
0 0 0
S 0s 320,645 S 367,700
S 72,716 S 71,525 S 0
394 790 0
2,733 7,550 0
0 0 0
0 0 0
S 75,843 S 79,865 S 0
s 2,000,293 S 2,060,710 S 1,902,948
- 30 -
1993-94 OPERATING BUDGET
1991 -92 1992-93 1993-94
Actual Budget Budget
POLICE DEPARTMENT
10- 101 .01 ANIMAL SHELTER
100 Personnel Services f 75,826 f 78,365 f 79,765
200 Utilities & Communications 2,058 2,545 1,380
500 Equipment, Land & Structures 0 0 0
300 Supplies, Materials & Services 17,126 11,665 12,205
Total s 95,010 f 92,575 f 93,350
10- 103 .01 POLICE ADMINISTRATION
100 Personnel Services s 5,526,725 f 5,794,835 S 351,875
200 Utilities & Communications 42,682 33,100 8,000
300 Supplies, Materials & Services 631,290 560,635 526,950
500 Equipment, Land & Structures 3,077 2,370 0
600 Special Payments 0 0 0
Total f 6,203,774 $ 6,390,940 $ 886,825
10- 103 .M POLICE OPERATIONS
100 Personnel Services s 0s Of 3,899,228
200 Utilities & Communications 0 0 0
300 Supplies, Materials & Services 0 0 0
500 Equipment, Land & Svuctures 0 0 650
600 Special Payments 0 0
Total f 0s 0s 3,899,87,
10- 103.03 POLICE INVESTIGATIONS
100 Personnel Services f 0s Of 1,376,275
200 Utilities & Communications 0 0 0
300 Supplies, Materials & Senices 0 0 0
500 Equipment, Land & Structures 0 0 0
600 Special Payments 0 0 0
Total s Of Of 1,376,275
10- 103 .OS DRUG SUPRESSION PROGRAM - GRANT
100 Personnel Services $ 118,916 S 125,645 5 65,580
200 Utilities & Communications 0 0 0
300 Supplies, Materials RL Services 600 0 0
500 Equipment, Land RL Structures 0 0 0
600 Special Payments 0 0 0
Total s 119,516 f 125,645 $ 65,580
10- 103.06 DRUG SUPRESSION PROGRAM - CITY MATCH
100 Personnel Services 6 0s 0s 65,580
300 Supplies, Materials & Services 0 0 0
500 Equipment, Land RL Structures 0 0 0
Total f Of Of 65,s:
-31 -
1993-94 OPERATING BUDGET
1991-92 1992-93 1993-94
Actual Budret Budrct
10- 103 .07 CRACNET - GRANT
100 Personnel Services
300 Supplies, Materials & Services
Total
10- 103.08 CRACNET - CITY MATCH
100 Personnel Services
Total
10- 104 .01 AUXILIARY POLICE
300 Supplies, Materials & Services
23- 103 .01 ASSET FORFEITURE
200 Utilities & Communication
300 Supplies, Materials & Services
500 Equipment, Land & Structures
600 Special Payments
Total Police Departmeot
FIRE DEPARTMENT
10- 201 .01 ADMINISTRATION
100 Persannel Services
200 Utilities & Communications
300 Supplies, Materials & Services
500 Equipment, Land & Structures
600 Special Payments
10- 201.02 WEED ABATEMENT
300 Supplies, Materials & Services
10- 201 .03 FIRE PREVENTION
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
500 Equipment, Land & Structures
600 Special Payments
Total
s 139.932 S 71,205 S 78200
1.992 400 -la3
s 141.924 f 71,605 S 78.600
s 0s 0s 60.755
s Of 0s 60.755
6 2,936 s 4,970 S 8650
s 2,936 3 4,970 3 8650
s 1.115 S 0s 0
3.499 0 0
12,634 0 0
2.6430 0 0
Total s 20.148 s 0s 0
Total S 6,583,308 S 6,685,735 S 6,535.493
Total
Total
S 2,175,173 6 2,804,990 S 2,151,010
30,046 27,870 1935
162,387 243,330 213315
5265 0 0
787 185 785
s 2,974,25258 S 3,076,975 S 2,981.465
s 690 S 3,000 s 1500
3 690 S 3,000 s 1500
s 162.764 S 210,195 S lS5.755
4.998 6,640 3,785
14.590 20,335 15.010
0 0 0
0 0
Total s 182352 S 237.170 S 2iU580
Total Fire Departmcot Total S 3,157,300 S 3,317,145 S 3,190,545
- 32 -
1993-94 OPERATING BUDGET
1991-9-2 1992-93 1993-94
Actual Budge: Budge:
PUBLIC WORKS DEPARTMENT
10- 301 .01 ADMINISTRATION
100 Personnel Senices
200 Utilities & Communications
300 Supplies, Materials & Services
400 Depreciation of Equipment
500 Equipment, Land & Structures
600 Special Payments
10- 302 .01 GENERAL ENGINEERING
100 PersonnelServices
200 Utilities & Communications
300 Supplies, Materials & Services
600 Special Payments
10- 302.02 SUBDIVISION ENGINEERING
100 Personnel Services
300 Supplies, Materials & Services
10- 302.03 ENCROACHMENT PERMITS
100 Personnel Services
300 Supplies, Materials & Services
500 Equipment, Land Rr Structures
10- 302 .04 TRAFFIC ENGINEERING
100 Personnel Services
300 Supplies, Materials & Services
10- 351 .01 CITY BUILDING MAINTENANCE
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
400 Depreciation of Equipment
500 Equipment, Land & Structures
600 Special Payments
a
Total a
s
Total s
s
Total s
Total $
a
Total $
a
Total f
217,016 S 233.960 S 219,045
2,193 3,395 1,900
38,225 0 0
31,382 20,920 18,135
0 0 0
10 0 0
288,826 $ 258,275 $ 239,080
196,497 $ 764,425 S 710,400
4,006 3,510 0
15,447 39,190 36,425
0 0 650
215,950 $ 807,125 f 747,475
94,368 s Of 0
5,771 0 0
100,139 f 0%
61,038 f oa 0
12 0 0
0 0 0
61,050 a O$ 0
91,658 S 0s 0
1.670 0 0
93,328 S Of 0
122,989 f 131,925 9 113,655
178,364 158,250 178,805
134,702 1 42,185 176,515
18,299 0 0
9,075 0 0
2,051 0 0
465,480 f 432,360 $ 468.975
- 33 -
1993-94 OPERATING BUDGET
1991-92 1992-93 1993-94
Actual Budget Budget
PUBLIC WORKS DEPARTMENT (continued)
10- 501 .01 STREETS ADMINISTRATION
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
400 Depreciation of Equipment
500 Equipment, Land & Structures
600 Special Payments
Total
10- 502 .01 SREETS ENGINEERINING - OTHER
100 Personnel Services
300 Supplies, Materials & Services
Total
32- 502.02 STREETS ENGINEERING - GAS TAX
100 Personnel Services
Total
10- 502 .03 STORM DRAIN ENGINEERING
100 Personnel Services
300 Supplies, Materials & Services
rJ
' 10- 503 .01 STREETS MAINTENANCE
100 Personnel Services
300 Supplies, Materials & Services
500 Equipment, Land & Structures
df 1 10- 503.02 STREETS MAINTENANCE
100 Personnel Services
300 Supplies, Materials & Services
500 Equipment, Land & Structure
r, - 9 ' 10- 503 .04 ALLEY MAINTENANCE
100 Personnel Services
300 Supplies, Materials & Services
n
I;,, r
a 10- 503.05 CURB AND GmER MAImENANCE
100 Personnel Services
300 Supplies, Materials & Services
500 Equipment, Land & Structures
s 114,862 S 123.465 S 107,530
70,963 68.755 83,915
271,640 232540
8297 0 0
906 0 3,000
2,487 4,705 0
S 487,562 S 429,465 $ 466,115
290,047
S 18,969 16 0s 0
541 0 0
s 19,510 S 0s 0
3 7,500 s 0s 0
S 7300 s 0s 0
s 8394 s 0s 0
36.5 0 0
Total s 8,759 s 0s 0
S 179 S 130,330 S 454,235
142,295 0
0 47,475 47,050
143,185
Total S 179 $ 320.990 s 6.13380
s 268,722 s 273,075 S 0
0 0 0
0 0 0
Total S 268,722 s 273,075 S 0
s 20,999 s 27,475 0 30,185
14,173 14,700 10,160
Total S 35,172 S 42,175 S 40,345
s 64,764 s 58,100 S 65,830
1,079 950 750
12,927 21.000 21,000
Total S 18,770 S 80,050 f 87,580
-34-
1993-94 OPERATING BUDGET
1991 -92 1992-93 1993-94
Actual Budget Budget
PUBLIC WORKS DEPARTMENT (conlinucd)
10- 503.06 TREE MAINTENANCE
100 Personnel Services
300 Supplies, Materials 6: Services
500 Equipment, Land & Structures
10- 503 .07 STREET CLEANING
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
400 Depreciation of Equipment
500 Equipment, Land & Structures
600 Special Payments
10- 503.08 TRAFFIC CONTROL MAINTENANCE
100 Personnel Services
200 Utilities 6: Communications
300 Supplies. Materials & Services
500 Equipment, Land & Structures
10- 503.09 STORM SYSTEM MAINTENANCE
100 Personnel Services
200 Utilities 61 Communications
300 Supplies, Materials & Services
500 Equipment, Land 6: Structures
600 Special Payments
10- 503 .10 SZliEET LIGHT MAINTENANCE
100 Personnel Services
200 Utilities 6: Communications
300 Supplies, Materials & Services
500 Equipment, Land 6: Structures
10- 504 .01 PARKING LOT MAINTENANCE
100 Personnel Services
300 Supplies, Materials & Services
10- 504.02 GRAFFITI ABATEMENT
100 Personnel Services
300 Supplies, Materials & Senices
500 Equipment, Land 6: Structures
s 124,362 S 148,925 s 162,SlO
15,774 17,565 5,405
707 77s 11.77s
Total s 140,843 4 167,265 S 179,990
s 164,873 S 177,145 S 139,385
0 0 0
30,441 47,925 24,275
35,934 0 0
366 0 375
2,455 0 0
Total s 234,069 $ 225,070 $ 164,035
s 143,137 f 178,340 S 181,665
46,198 52,035 51,670
59,830 61,075 42210
16,330 10,050 32,600
Total s 265,495 f 301,500 $ 308,lA
s 74,989 s 100,565 16 102,485
10,459 15250 10~0
0 1,450 0
5,871 5,965 6,530
Total s 110,355 f 139,350 S 136,615
19,036 16,120 17,350
$ 27,495 $ 26,285 $ 28,960
307,788 305,900 310,000
437 400 400
18,439 37,400 18,100
Total f 354,159 $ 369,985 S 357,460
s 11,302 f 17,275 .$ 18,990
6,656 7,030 6,030
Total s 17,958 6 24,305 S 25,020
f Of 0s 13,l:
0 0 980
0 0 1.850
Total 5 0s 05 16,000
- 35 -
1993-94 OPERATING BUDGET
1991-92 1992-93 1993-94
Actual Budget Budget
PUBLIC WORKS DEPARTMENT (continued)
10- 551 .02 MOTOR POOL
300 Supplies, Materials & Services S 16,907 S 13,190 S 13,710
Total S 16,907 S 13,190 5 13,710
Total Public Worts Department Total s 3,270,733 S 3,884.180 S 3,894,125
EQUIPMENT MAINTENANCE
10- 551 .01 EQUIPMENT MAINTENANCE - ADMINISTRATION
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
400 Depreciation of Equipment
500 Equipment, Land & Structures
600 Special Payments
700 Credits
Total
10- 556 .01 EQUIPMENT MAINTENANCE
100 Personnel Services
300 Supplies, Materials & Services
400 Depreciation of Equipment
700 Credits
Total
$ 168.462 S 162,310 $ 0
1,762 1,800 0
33,996 31,335 0
5,980 0 0
3,166 3,320 0
(188.760) (198,765) 0
S 24,606 S 0s 0
0 0 0
S 193,251 s 258,575 5 0
332,661 318,215 0
401335 0 0
(923,784) (576,790) 0
S 3,463 S 05 0
Total Equipmeot Mainteoaoce Total S 28,069 s O$ 0
RKS AND RECREATION DEPARTMENT P.
10- 701 .01 ADMINISl-RATION
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
400 Depreciation of Equipment
500 Equipment, Land & Structures
600 Special Payments
S 336,667 S 407,115 16 303,735
14,230 14,360 7300
98,750 100,760 98343
8,783 0 0
6,& 3,585 0
0 0 0
10- 702 .01 PLAYGROUNDS
100 Personnel Services
300 Supplies, Materials & Services
Total s 435,118 S 525,820 $ 409,465
S 68,406 S 67,260 $ 54,595
11.566 10.500 9.550
Total s 79.972 S 17,760 $ 64,145
- 36 -
1993-94 OPERATING BUDGET
1991-92 1992-93 1993-94
Actual Budget Budget
PARKS AND RECREATION DEPARTMENT (continued)
10- 702 .02 YOUTH-TEEN SPORTS
100 Personnel Scn?ces 5
300 Supplies, Materials & Services
500 Equipment, Land & Structures
Total 5
10- 702.03 MISCELLANEOUS 1NDOOWOUTDOOR ACTIVITIES
100 Personnel senices 4
200 Utilities & Communication
300 Supplies, Materials & Services
500 EquipmenL Land & Structures
600 Special Payments
10- 702 .04 AQUATICS
100 Personnel Servlces
200 Utilities & Communication
300 Supplies, Materials & Services
500 Equipment, Land R: Structrues
600 Special Payments
10- 702 .05 ADULT SPORTS
100 Personnel Senices
200 Utilities & Communication
300 Supplies, Materials & Services
600 Special Payments
61,286 s 81,435 $ 75,780
13,112 16,375 21,100
0 0 0
74,398 5 97,810 $ 96,880
5,250 s 10,375 $ 12,585
1,390 1350 750
7,841 5,800 5,300
0 0 0
1.881 1 .000 2.000
Total s 16,362 $ 18,525 $ 20,635
Total f
f
0 72,549 s 98,960 $ 95,545
20,080 18,800 18,000
15,863 42,700 44,450
0 0 0
0 0 0
108,492 S 160,460 S 157,995
62,207 S 81,520 $ 82,465
32,641 28220 28,670
25,747 27,650 20,800
0 0 0
10- 702 .06 SPECIALITY CLASSES
100 Personnel Services
200 Utilities & Communication
300 Supplies, Materials & Services
500 Equipment, Land & Structure
600 Special Paymenis
Total s
s
120,595 S 137,390 $ 131,935
6,808 $ 0s 0
4,100 0 0
25,597 50,000 50,000
0 0 0
0 0 0
10- 702 .15 CAMP HUTCHINS
100 Personnel Servlces
200 Utilities & Communication
300 Supplies, Materials & Services
500 Equipment, Iand & Structure
600 Special Payments
Total $ 36,505 $ 50,000 $ 50,OOO
S 110,033 S 80,750 S 0
761 600 0
13,069 16,350 0
0 2,725 0
0 0 0
123,863 $ 100,425 $ 0 Total $
- 37 -
1993-94 OPERATING BUDGET
PARKS AND RECREATION DEPARTMENT (continued)
10- 702.30 RECREATION MISC
100 Personnel Services
300 Supplies, Materials & Services
Total
TOTAL RECREATION DIVISION Total
PARKS DIVISION
10- 751 .01 ADMlNISTRATION
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
400 Depreciation of Equipment
500 Equipment, Land & Structures
Total
10- 752 .01 STADIUM MAlNTENANCE - SPORTS FACILITES
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
500 Equipment, Land & Structures
Total
10- 752.02 LODl LAKE PARK
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
500 Equipment, Land & Structures
600 Special Payments
Total
10- 752 .03 OTHER PARKS
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
400 Depreciation of Equipment
500 Equipment, Land & Structures
600 Special Payments
Total
10- 752 .08 PARK RANGERS
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials SC Services
500 Equipment, Land & Structures
Total
1991 -92 1992-93 1993-94
Actual Budget Budget
S 20,926 S 0 12,955
0 0 0
s 20,926 S 0s 12,955
t 1,016,231 S 1,168,190 s 944,010
s 249,405 S 181.065 S 143,185
4251 4,450 2.m
lO&!O 16,895 15.685
0 0 0
4,100 0 0
s 268,076 S 202,410 s 161,590
s 40.466 S 402.040 s 367,135
5.05 1 36,795 36,450
5,658 81,030 54,440
0 0 0
s 51,175 S 522.865 S 458,075
s 124582 S 0s 92,135
63.0 0 6,700
41,173 0 %,no
500 0 0
8,119 0s 8.000
S 180,694 S 0s 145,905
s 538,455 5 466,830 S 374,085
51,615 36,005 32,075
136310 114,580 101.565
69 1 0 0
1,438 0 0
8,000 0
s 725,709 5 625.425 S 5os.025
s 87,459 S 113,420 S 88270
694 0 0
11,713 30,770 1 1,705
1,749 0 0
s 101,645 s 144,190 s 99.975
-38-
1993-94 OPERATING BUDGET
PARKS AND RECREATION DEPARTMENT (continued)
10- 753 .01 EQUIPMENT MAIKIZNANCE
100 Personnel Senices
200 Utilities & Communications
300 Supplies, Maicrials & Services
400 Depreciation of Equipment
500 Equipment, Land & Structures
600 Special Payments
f
1991 -92 1992-93 1993-94
Actual Budget Budget
44,983 f 48,300 f 48,510
831 650 800
101,112 118,005 118,500
36,753 0 0
7237 0 0
427 0 0
TOTAL PARKS DIVISION
Total s 191,343 f 166,955 f 167,810
s 1,521,642 s 1,661,845 s 1,541,330
TOTAL PARKS AND RECREATION
TOTAL GENERAL FUND
LESS INTERFUND TRANSFERS
NET GENERAL FUND
s 2,537,873 S 2,830,035 S 2,485,340
s 1,685,025 S 1,806,484 f 1,633,135
f
- 39 -
1993-94 OPERATING BUDGET
LIBRARY FUND
21- 801 .01 ADMINISRATION
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
600 Special Payments
1991-92 1992-93 1993-94
Actual Budget Budget
INTERFUND TRANSFERS - OTHER DEPARTMENTS
TOTAL LIBRARY FUND
5 642.194 S 677,555 f 662.725
63,703 59,205 63,550
178,218 237,685 202,795
31,141 34,325 32,805
Total f 915,856 f 1,008,770 $ 961,875
f Of 38,912 f 34,855
3 915,856 f 1,047,682 S 996,730
- 40 -
1993-94 OPERATING BUDGET
ELECIRIC UTILITY FUND
16- 601 .01 ADMINISTRATION
100 Personnel Services
200 Utilities & Communicalions
300 Supplies, Materials & Services
400 Depreciation of Equipment
500 Equipment, Land & Suuctures
600 Special Paymenls
16- 601.03 CONSERVATION PROGRAM
100 Personnel Services
300 Supplies, Materials & Services
500 Equipment, Land & StrUCtureS
16- 601 .12 ENGINEERlNG
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
500 Equipment, Land & Structures
16- 602 .02 CUSTOMER SERVICE MAWENANCE
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
500 Equipment, Land 61 Structures
16- 602.40 ELECTRICAL MISCELLANEOUS
100 Personnel Services
300 Supplies, Materials & Services
500 Equipment, Land & Structures
16- 603 .02 DUSK-TO-DAWN LIGHTING
100 Personnel Services
300 Supplies, Materials & Services
500 Equipment, Land Rr Structures
16- 604.02 BULK POWER PURCHASE
200 Utilities Rr Communications
1991-92 1992-93 1993-94
Actual Budget Budget
557,255 S 557,120 S 531,125
22,898 27,550 29,175
387,269 390,935 349,565
66,558 0 0
6,643 10,000 7,000
584.817 511.270 304.515
1,221 90 Total a 1,625,440 S 1,496,875 f
s 5,471 f 7,125 $ 35,330
5,031 4,800 8,300
0 0 8.500
s 10,508 S 11,925 $ 52,130
s 411,012 $ 419,420 $ 347,470
1,37 6 1,825 1,450
7,604 7,125 5,475
1.309 7.600 1275
Total s 421,301 S 435,970 $ 355,670
$ 200,175 $ 197,295 $ 237,683
959 1,500 1 ,000
4,460 4,525 4,625
13,703 16,725 5,775
Total a 219,297 S 220,045 $ 249,085
s 42,076 $ 0s 0
327 0 0
6,009 0 0
Total s 48,412 $ O$ 0
s 97 $ 305 $ 330
0 0 0
0 400 400
Total s 97 s 705 S 730
a 25,777,721 $ 25,500,000 $ 26,565,400
Total a 25.777,727 $ 25,500,000 0 26,565,4C
- 41 -
1993-94 OPERATING BUDGET
1991-92 1992-93 1993-94
Actual Budeet Budeet
ELE-IC UTILITY FUND (continued)
16- 604.09 HAZARDOUS MATERIAL HANDLING (PCB)
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
500 Equipment, Land & Structures
600 Special Payments
Total
16- 604.10 SYSTEM MAINTENANCE - OVERHEAD
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
500 Equipment, Land & Structures
Total
16- 604 .ll SYSTEM MAINTENANCE - UNDERGROUND
100 Personnel Services
300 Supplies, Materials & Services
500 Equipment, Land & Structures
Total
16- 604 .I2 SUBSTATION MAINENANCE
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
500 Equipment, Land & Structures
Total
16- 604 .13 SYSEM OPERATION
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
500 Equipment, Land & Structures
Total
16- 604 .I4 TREETRIMMING
100 Personnel Services
300 Supplies, Materials & Services
Total
TOTAL ELECTRIC UTILITY FUND
INTERFUND TRANSFERS - OTHER DEPARTMENTS
NET ELECTRIC UTILITY FUND
s 29,024 S 44,445 s 45,520
14 50 50
37,228 42,125 2,125
45,590 41,800 9,800
2,149 2,500 2,500
S 114,005 S 130,920 S 59,995
S 224,755 S 194,270 6 219,685
62 200 250
33,370 47,050 44,475
64.481 43.950 44.860
S 322,668 s 285,470 S 309,270
S 94,951 S 94,610 S 97,020
8,435 8,800 8,450
32,638 18,200 18,200
123,670 S 136,024 S 121,610 S
S 140,268 S 139,255 S 135,360
88 100 100
36,485 36,505 35,225
4,636 7,250 3300
B 181,477 S 183,110 S 174,185
S 239,305 S 278,615 $ 295,000
4,308 4,710 4,875
10,420 15,575 21,135
4,432 3.000 9.690
3 258,465 S 301,900 16 330,700
S 32 S 0s 0
143,096 153,300 153,300
s 143,128 S 153,300 $ 153,300
S 29,210,137 f 28,841,830 S 29,595,515
6 1,358,625 S 1,367,501 $ 1,274,165
S
- 42 -
1993-94 OPERATING BUDGET
SEWER UTILITY FUND
17- 401 .01
100
200
300
400
500
600
17- 402 .02
100
300
17- 403 .01
100
200
300
500
600
17- 404 .O1
100
200
300
500
AD M I NI mTI ON
Personnel Services
Utilities & Communications
Supplies, Materials & Services
Depreciation of Equipment
Equipment, Land & Structures
Special Payments
ENGINEERING
Personnel Services
Supplies, Materials & Services
PLANT MAINTENANCE
Personnel Services
Utilities & Communications
Supplies, Materials & Services
Equipment, Land & Structures
Special Payments
SANITARY SYSTEM MAINTENANCE
Personnel Services
Utilities & Communications
Supplies, Materials & Services
Equipment, Land & Structures
17- 404 .02 INDUSTRIALSYSTEM MAINTENANCE
100 Personnel Senices
200 Utilities & Communications
300 Supplies, Materials & Services
17- 030 .01 BOND DEBT - lNTEREST
600 Special Payments
17- 407 .01 PLANT DEPRECIATION
400 Depreciation of Equipment
Total
Total
Total
Total
Total
Total
Total
TOTAL WASTEWATER UTILITY FUND
INTERFUND TRANSFERS - OTHER DEPARTMENTS
NET WASTEWATER UTILITY FUND
1991 -92 1W2-93 1993-94
Actual Budget Budget 1 !
s 64,349 S 73,120 S 86,665
1,565 1,800 1,400
152,863 116,315 125,350
22,515 0 0
116 2,690 2,015
533 950 0
16 241,941 5 194,875 5 215,430
S 18,171 S 0s 0
1,032 0 0
S 19.203 S 0s 0
a 662,807 S 785,560 $ 724,640
315,317 290,915 312,190
230,505 171,820 206,960
12,407 5,100 8,675
24,774 5335 36,050
5 1,245,810 S 1,258,680 S 1,288,515
S 195,047 $ 221,365 S 297,425
11,229 13,940 12,065
14,171 15,740 12,760
1,255 3,000 0
S 221,702 S 254,045 5 322,250
s 2,906 S 3,560 S 2,920
2,535 4,005 3,950
1.901 300 300
$ 7,342 $ 7,865 S 7,170
S 873.760 S 736.590 S 723.090
S 873,760 S 736,590 5 723,090
f 316.437 S 318,900 S 0
5 316,437 $ 318,900 S 0
f 2,926,195 5 2,770,955 S 2,556,455
s 152,225 S 244,717 5 199,620
f
- 43 -
1993-94 OPERATING BUDGET
WATER UTILITY FUND
18- 451 .01 ADMINISTRATION
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
400 Depreciation of Equipment
500 Equipment, Land & Structures
600 Special Payments
18- 451.03 WATER CONSERVATION PROGRAM
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
500 Equipment, Land & Structures
600 Special Payments
18- 452.02 ENGINEERING
100 Personnel Services
300 Supplies, Materials & Services
18- 453 .01 PRODUCTION
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
500 Land, Equipment, & Structure
600 Special Payments
s
Total s
s
Total s
s
Total 0
18- 453 .02 DBCP MONITORING
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
Total
18- 454 .01 DISTRIBUTION
100 Personnel Services
300 Supplies, Materials & Services
500 Equipment, Land & Structures
Total
s
Total s
s
s
s
s
1991-92 1992-93 1993-94
Actual Budret Budzct
103,662 S 105.390 S
3337 3,550
85,324 61,445
8,906 0
116 1,240
414 13,850
201.839 S 185.475 3
101.590
4,150
70,655
0
1,690
12,055
190,170
39.415 S 44,060 S 41.125
483 525 1300
3503 3,400 2,025
0 0 0
250 500 300
43,652 S 48,485 S 44,750
35.854 S 0s 0
1.961 0 0
37.815 6 03 0
156,198 S 124,020 s 146.7 10
546,285 439,130 434,855
22,982 0 0
393 740 250
30.01 1 59,050 56,650
755,870 S 622.940 S 638,465
8,556 S 28,215 6 27,455
1,994 1,850 200
75,341 23,360 264,730
85.891 S 53,425 S 292.385
242,967 S 213,505 5 295,110
21,165 21,700 26.600
1,248 0 0
265,383 S 235205 S 321,710
- 44 -
1993-94 OPERATING BUDGET
1991 -92 1992-93 1993-94
Actual Budrct Budret
WATER UTILITY FUND (cootioued)
18- 455 .01 FIRE HYDRANTS
100 Personnel Senices $ 8,094 $ 13,620 S 4,935
300 Supplies, Materials Rr Services 3,689 1,775 1,050
500 Equipment, Land & Structures 0 0 1,850
Total $ 11,783 $ 15,395 f 7,835
TOTAL WATER UTILITY FUND s 1,402233 S 1,160,925 s 1,495,315
INTERFUND TRANSFERS - OTHER DEPARTMENTS s 174,175 $ 155,354 $ 124,495
NET WATER UTILlTY FUND f
- 45 -
1993-94 OPERATING BUDGET
COMMUNITY CENTER FUND
120- 040 .03 ADMINISRATION
100 Personnel Senices
200 Utilities & Communications
300 Supplies, Materials & Services
400 Depreciation of Equipment
500 Equipment, Land & Structures
120- 702.10 TOKAY PLAYERS
200 Personnel Services
300 Supplies, Materials & Services
120- 702 .I1 LODI ARTS COMMISSION
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
600 Special Payments
120- 702.12 COMMUNITY BAND
100 Personnel Services
300 Supplies, Materials & Services
120- 702.13 LODI ART CENTER
200 Utilities & Communications
120- 702.14 YOUTH DRAMA
100 Personnel Services
300 Supplies, Materials & Services
120- 704 .01 SENIOR CITIZENS COMMISSION
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
500 Equipment, Land & Structures
1991-92 1992-93 1993-94
Actual Budget Budget
S 102,799 S 111210 s 99,540
6,561 7200 4300
2,340 0 0
0 0 0
12,082 12,950 12,750
Total S 123,782 S 131,360 S 116,790
S 18 s Of 0
0 0 0
Total S 18 s Of 0
S 4,950 S 4,815 $ 0
591 540 400
3,018 7,005 3,650
30,138 37,750 35300
Total S 38,697 S 50,110 f 39,550
S 871 S 970 s 0
0 1,030 0
Total S 871 S 2,000 s 0
$ 31 S Of 0
Total s 31 S 06 0
S 0s 0s 0
2.156 0 n
Total s 2,456 S Of 0
Totnl
S 71,856 S 85,050 S 79,185
3,830 4,000 1,500
3,974 4,850 3.000
2.896 0 0
S 82,556 S 93,900 5 83,685
- 46 -
1993-94 OPERATING BUDGET
1991-92 1992-93 1993-94
Actual Budect Budect
COMMUNITY CENTER FUND
120- 752 .15 MAINlZNANCE
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
500 Equipment, Land & Structures
TOTAL COMMUNITY CENTER FUND
a 80,164 s SSP5 a 95,150
72225 68,750 w500-
59,619 81,345 90,725
0 500 2,790
Total 5 212,008 $ 238,880 s 269,165
s 460,419 S 516,250 S 509,190
- 47 -
1993-94 OPERATING BUDGET
CAMP HUTCHINS
15- 702 .I5 CAMP HUTCHINS
100 Personnel Services
200 Utilities & Communications
300 Supplies, Materials & Services
500 Equipment, Land & Structures
TOTAL CAMP HUTCHINS
Total
s
1991 -92 1992-93 1993-94
Actual Budeet Budeet
0s 0s 121,270
0 0 1200
0 0 9,000
0 0 1.rn
0s 0s 132,470
Of Of 132,470
- 48 -
CITY OF LODI EQUIPMENT
1993-94
NEW REPLACEMENT TOTAL ACCOUNT NUMBER
CITY CLERK
Hewlett Packard 4861660 Model 240 PC
with her jet printer, mouse.software
ELECTRIC UTILITY
Software upgrade for "Novel Network"
Network Backup Server/Computer Workstation
Personal Computer
Pole-setting and Transformer Dolly
FINANCE
Photocopier Replacement
PARKS & RECREATION
Riso Digital Copies Duplicator
386 Computers (Clerical Staff) (2)
her Jet Printer
PUBLIC WORKS
Microcomputers Admin Division
Microcomputers Engineering Division
Refrigerant Recycling System
Foundatioo for trailer at MSC
Portable Tow Sweeper
Police Patrol Crown Victoria Sedans (4)
Lou1 Area Network MSC
S 5.OOO 120-01219 S 5.OOO
3.500
15.000
18,000
3,200
3,m
7.500
12000
3,800
Zm
11,585
89,510
3.200 16.1-680.01
3,500 16.1-680.01
3,200 16.1-680.01
15,000 16.1-680.12
7.500 120-012M
lZo00 120-01222
3.800 120-01223
2800 120-01224
TOTAL EQUIPMENT PURCHASES f 70,835 133.525 f 201.36Q
FU NDI NG SOURCES:
EQUlPMENT FUND
WATER CAPITAL
WASEWATER CAPITAL
UTILITY OUTLAY
TDA FUND
153,260
9,250
9,750
26.700
5.400
f 204,360
17.1 - 01231
18.1-01231
120-01226
120-350.91
120-01227
120-01228
120-013.69
16.1-013.69
18.1-013.69
17.1-013.69
124.0-013.69
TOTAL EQUWMENT
CITY OF LODI PERSONNEL
1993-94
AUTHORIZED RECOMMENDED NET
1992-93 1993-94 CHANGE
ADMINISTRATION
City Manager
Assistant City Manager
City Manager
Secretary to the City Manager
1 1 0
1 1 0
1 1 0
3 3 0
City Attorney
Deputy City Attorney 1/11
City Attorney
Legal Secretary
0
1
1
+I
0
0
2 3 +l
City Clerk
City Clerk
Deputy City Clerk
1
1
1
1
0
0
2 2 0
Community Center
Community Center Director
Senior Services Coordinator
Administrative Clerk 1/11
0
0
0
Transportation & Communications
Administrative Assistant to the City Manager
1 0 1
Personnel
Personnel Analyst
Personnel Director
Personnel Technician
Administrative Clerk 1/11
0
0
-1
+I
4 4 0
Risk Manacemint
Risk Management Technician
Administrative Clerk 1/11
Administrative Assistant to the City Manager
0
1
1
1
0
I
+I
-1
0
2 2 0
Total Administration 17 18 +1
CITY OF LODI PERSONNEL
1993-94
AUTHORIZED RECOMMENDED NIX
1992-93 1993-94 CHANCE
COMMUNITY DEVELOPMENT
Administrative Clerk I11
Building Inspector I/II
Chief Building Inspector
Community Development Director
Department Secretary
Junior/AssistantfAssiate Planner
Senior Building Inspector
Senior Planner
ELECTRIC UTILITY DEPARTMENT
Administrative Clerk In1
Assistant Electric Utility Director
Department Secretary
Electric Apparatus Mechanic
Electric Data Technician/Relief Operator
Electric ForemanlForewoman
Electric LinemanlLinewoman
Electric Meter Technician
Electric System Supervisor
Electric Troubleshooter
Electric Utility Director
Electric Utility Rate Analyst
Electric Utility Superintendent
Electrical Drafting Technician
Electrical Engineer
Electrical Engineer - Standards
Electrical Estimator
Electrical Estimator Assistant
Electrical Technician
Electrician
Manager, Rates & Resources
Metering Electrician
Senior Electric Utility Rate Analyst
Utility Operations Supervisor
Utility Service Operator 1/11
Utiltiy Service Operator MI-Relief
11
1
1
1
1
1
3
7
1
1
3
1
1
1
1
1
1
3
1
2
2
1
1
1
1
3
0
11
1
1
1
1
0
3
7
1
1
3
1
1
1
1
1
1
3
0
2
2
1
1
1
1
3
1
0
0
0
0
0
-1
0
0
0
0
0
0
0
0
0
0
0
0
-1
0
0
0
0
0
0
0
+1
41 40 -I
CITY OF LODI PERSONNEL
1993-94
- AUTHORIZED RECOMMENDED NET
1992-93 1993-94 CHANGE
FINANCE DEPARTMENT
Account Clerk
Accountant 1/11
Accounting Manager
Accounts Collector
Account Technician
Assistant Finance Director
Buyer
Data Processing Manager
Data Processing Operations Specialist
Data Processing Programmerlhalyst 1/11
Department Secretary
Field Services Supervisor
Finance Director
Meter Reader
Parking Enforcement Assistant
Purchasing Assistant
Purchasing Officer
RevenuelCollection Technician
Revenue Manager
Senior Account Clerk
Senior Programmer Analyst
Senior StorekeeperlBuyer
Storekeeper
FIRE DEPARTMENT
Administrative Clerk 111 *
Fire Administrative Officer
Fire Battalion Chief
Fire Captain
Fire Chief
Fire Inspector
Firefighter I/II/Engineer
12 11 -1
2
0
2
0
1
1
1
1
1
1
1
1
4
2
1
1
1
0
2
2
1
1
1
1
2
1
0
1
1
1
0
1
1
1
4
I
1
1
0
1
2
2
1
I
-1
+1
0
+1
-1
0
0
0
-1
0
0
0
0
-1
0
0
-1
+1
0
0
0
0
39 36 -3
2
3
3
9
1
1
30
1
3
2
9
1
I
30
-1
0
-1
0
0
0
0
49 47 -2
CITY OF LODI PERSONNEL
1993-94
AUTHORlZED RECOMMENDED NFT
1992-93 1993-94 CHANGE
LIBRARY
Building Service Worker
Childrens Librarian
Librarian
Librarian 1/11
Library Assistant
Manager of Adult Services
Senior Library Assistant
PARKS & RECREATION DEPARTMENT
Administrative Clerk 1/11
Administrative Clerk I11
Department Secretary
LaboredPark Maintenance Worker 1/11
Park Maintenance Worker 111
Park Naturalist
Parks & Recreation Director
Parks Ranger 1/11
Parks Superintendent
Parks Supervisor
Project Coordinator
Recreation Superintendent
Recreation Supervisor
Senior Building Maintenance Worker
Senior Parks Ranger
Welder-Mechanic
15
2
0
1
12
6
1
1
1
1
2
1
1
4
1
1
1
15
1
1
1
11
6
0
1
0
1
2
0
0
4
1
1
1
0
-1
f1
0
-1
0
-1
0
-1
0
0
-1
-1
0
0
0
0
36 ' 31 -5
POLICE DEPARTMENT
Administrative Assistant
Animal Control Officer
Assistant Animal Control Officer
Community Service Officer
Crime Analyst
Department Secretary
DispatchedJailer
Police Captain
Police Chief
Police Lieutenant
Police Officer 4
Police Records Clerk 1/11
Police Records Clerk 111
Police Sergeant
Service Division Supervisor
1
1
1
7
1
1
15
3
1
5
52
4
4
8
1
1
1
1
7
0
1
14
2
1
6
54
4
4
7
1
0
0
0
0
-1
0
-1
-1
0
+I
+2
0
0
-1
0
CITY OF LODI PERSONNEL
1993-94
AUTHORIZED RECOMMENDED NEl-
1992-93 1993-94 CHANGE
PUBLIC WORKS DEPARTMENT
Administration
Administrative Assistant
Administrative Clerk 1/11
Department Secretary
Public Works Director
Eneineerine: Division
Assistant City Engineer
City Engineer
Engineering Assistant
Engineering Technician 1/11
Engineering Technician Supervisor
Jr. /Assistant Engineer/Associate Civil Engineer
Public Works Inspector 1/11
Senior Civil Engineer
Senior Engineering Technician
Buildine: and Esuipment Maintenance
Building/Equipment Maintenance Superintendent
Building Maintenance Worker
Building Service Worker
Equipment Maintenance Supervisor
Equipment Parts Coordinator
Equipment Service Worker
Heavy Equipment Mechanic
Lead Equipment Mechanic
Senior Building Maintenance Worker
Welder-Mechanic
Streets Division
Administrative Clerk 1/11
Assistant Street Superintendent
LaborerIMaintenance Worker 1/11
Senior Tree Trimmer
Street Maintenance Worker 111
Street Superintendent
Street Supervisor
Street Sweeper Operator
Supervising Administrative Clerk
Tree Trimmer
4 4 0
-1
+1
0
-2
0
0
0
0
+I
15
1
1
0
1
1
1
3
I
1
1
14 -I
1 0
0 -1
1 +1
1 0
0 -1
0 -1
4 +1
1 0
1 0
1 0
11
1
1
14
1
6
1
2
1
I
2
10
1
0
12
1
6
1
3
1
1
2
-I
0
-1
-2
0
0
0
+1
0
0
0
30 28 -2
CITY OF LODI PERSONNEL
1993-94
AUTHORIZED RECOMMENDED NFT
CHANGE 1992-93 1993-94
PUBLIC WORKS - (continued)
WaterlWastewater Division
Assistant Wastewater Treatment Superintendent
Assistant WaterlWastewater Superintendent
Chief Wastewater Plant Operator
Laboratory Services Supervisor
Laboratory Technician 1/11
LaboredMaintenance Worker 1/11
Plant & Equipment Mechanic
Senior Plant & Equipment Mechanic
Wastewater Plant Operator IlII
WateriWastewater Inspector
WateriWastewater Maintenance Worker I11
WateriWastewater Superintendent
WaterNastewater Supervisor
1
1
1
1
2
10
4
0
6
2
5
1
3
1
1
1
1
2
7
2
2
6
2
5
1
3
0
0
0
0
0
-3
-2
+2
0
0
0
0
0
37 34 -3
Total Public Works 97 90 -7
TOTAL AUTHORIZED PERSONNEL 410 392 - 18
1 11/17/93 Res: 93-142 authorized the reallocation of one (1) Personnel Technician to Administrative Clerk 1/11
in the Personnel Department.
10/1/93 The 93-94 Budget document authorized the elimination of one (1) Administrative Clerk I11 upon the
retirement of the incumbent.
3 10/01/93 The Parks & Recreation department eliminated one (1) Recreation Superintendent upon the
retirement of the incumbent.
4 01/01/94 Per council action at the December 7, 1993 meeting two (2) Police Officer positions were added.
5 08/30/93 The Public Works Department reallocated one (1) Assistant Street Superintendent to
Street Supervisor and eliminated one Laborerlhlaintenance Worker 1/11.
SCHEDULE K
INTERNAL SERVICE FUND - EQUIPMENT MAINTENANCE
STATEMENT OF RESOURCES AND REQUIREMENTS
1993-94
ESTIMATED FINANCING RESOURCES
INTERFUND TRANSFERS
Cost Allocation S 809.205
Total 809,205
INTEREST s- 0
Total 0
TOTAL ESTIMATED FINANCING RESOURCES f 809,205
EST1 M ATED REQUIREMENTS
OPERATING EXPENSES
Personnel Services
Utilities & Communicafions
Supplies, Materials & Services
Special Payments
Total
TOTAL ESTIMATED REQUIREMENTS
S 415,150
200
390,335
3,520
S 809,205
t 809,205
- 57 -
SCHEDULE L
LONG-TERM DISABILITY INSURANCE RESERVE
STATEMENT OF RESOURCES AND REQUIREMENTS
1993-94
ESTIMATED FINANCING RESOURCES
INTERFUNDTRANSFERS
Long Term Disability Cost Allocations
Total
INTEREST
Total
TOTAL ESTIMATED FINANCING RESOURCES
ESTIMATED REQUIREMENTS
OPERATING EXPENSES
Rofessional Services
Medical Services
Claims
Tola1
TRANSFER TO GENERAL FUND
SELF-INSURED RESERVE
Total
TOTAL ESTIMATED REQUIREMENTS
s
S 51,100
51,100
s 7,000
7.000
". $
15,000
0
s 58.1Oq
s 15.OOO
s 58.102
- 58 -
SCHEDULE M
CHIROPRACTIC SELF-INSURANCE FUND
STATEMENT OF RESOURCES AND REQUIREMENTS
1993-94
ESTIMATED FXNANCXNG RESOURCES
INTER-FUND TRANSFERS
Cost Allocations
Total
COBRA ADMlN FEE
INVESIUENT EARNINGS
TOTAL ESTIMATED FINANCING RESOURCES
ESTIMATED REQUIREMENTS
OPERATING EXPENSES
Chiropractic Payments
s 24,400
6 24,400
s 100
s 33,000
Total 3 33,000
CONTRIBUTIONS TO OTHER FUNDS
Self-Insured Reserve f (7300)
Total s (7300)
t 25.500
TOTAL ESTIMATED REQUIREMENTS t
- 59 -
DENTAL INSURANCE AND L[FE INSUFCANCE RESERVE
STATEMENT OF RESOURCES AND REQUIREMENTS
1993-94
ESTIMATED FINANCING RESOURCES
INTERRRJDTRANSFERS
Life Insurance Allocations
Dental Cost Allocations
Employees’ Contribution
COBRA Participant Paymenls
a 33,000
f 166,000
6 35,000
f 4.000
Total
SCHEDULE N
238.000
INTEREST
Total
f 2,300
2.300
TOTAL ESTIMATED FINANCING RESOURCES
ESTIMATED REQUIREMENTS
OPERATING EXPENSES
Professional Services
Medical Services
Claims
Total
SELF-INSURED RESERVE
620 $
Total 620
S 24o.uH)
6 33,880
169,400
36,400
$ 239,680
TOTAL ESTIMATED REQUIREMENTS f 240.300
- 60 -
SCHEDULE 0
PUBLIC LIABILITY INSURANCE RESERVE
STATEMENT OF RESOURCES AND REQUIREMENTS
1993-94
ESTIMATED FINANCING RESOURCES
CONTRIBUTIONS FROM OTHER FUNDS
REIMBURSEMENTS
INVESTMENT EARNINGS
TOTAL ESTIMATED FINANCING RESOURCES
ESTIMATED REQUIREMENTS
OPERATING EXPENSES
Professional Services
Insurance Premiums
Claim
s 249,005
S 0
S 38,600
s 180225
150,Ooo
8,400
Total s 338,625
CONTRIBUTIONS TO OTHER FUNDS
General Fund f 15,805
Total S 15,805
SELF-INSURED RESERVE (66,825) f
(66,825)
TOTAL ESTIMATED REQUIREMENTS
f 281.605
s 281.605
- 61 -
SCHEDULE P
WORKERS COMPENSATION INSURANCE RESERVE
STATEMENT OF RESOURCES AND REQUIREMENTS
1993-94
ESTIMATED FINANCING RESOURCES
COMPENSATION REIMBURSEMENTS
INTER-FUNDTRANSFERS
OPERATING RESERVE
INVESTMENT EARNINGS
TOTAL ESTIMATED FINANCING RESOURCES
ESTIMATED REQUIREMENTS
0 PERATl N G EXPENSES
Premiums - Excess Insurance
Disability Payments
Medical Services
Professional Services
Training
Total
f 28,000
155,000
265,000
165,800
6.000
s 55,Ooo
$ 557,100
$ 44,035
f 16,500
s 672.632
$ 619,800
CONTRIBUTIONS TO OTHER FUNDS
Worken’ Compensation Operating Reserve f 0
General Fund 52.835
Total
TOTAL ESTIMATED REQUIREMENTS
5 52,835
s 672.635
- 62 -
SCHEDULE Q
SEWER CAPITAL OUTLAY/WASTEWATER CAPITAL RESERVE
STATEMENT OF RESOURCES AND REQUIREMENTS
1993-94
ESTIMATED FINANCING RESOURCES
INTERFUND TRANSFERS
Wastewater Capital Reserve
Sewer Capital Outlay /7,1
TOTAL ESTIMATED FINANCING RESOURCES
s 269,785
$ 133,740
ESTIMATED REQUIREMENTS
BOND DEBT SERVICE - Wastewater Capital Reserve 17 I f 269,785
EQUIPMENT - Sewer Capital Outlay 17.1 9,750
WASI'EWA'STEWATER CAPITAL RESERVE
Total S 279,535
CONTRIBUTIONSTO OTHER FUNDS%J ~
Sewer capital Outlay keCc 17. \ s 123,990 ,-,3 Gn+rry nc=JeJ
General Fund 0
Total s 123,990
TOTAL ESTIMATED REQUIREMENTS t 403.525
- 63 -
INTERNAL SERVICE FUNDS
1993-94
1991 -92 1992-93 1993-94
Actual Budget Budeet
EQUIPMENT MA1 NTENANCE
26- 551 .01 EQUIPMENT MAINTENANCE - ADMINISRATION
100 Personnel Services S
200 Utilities & Communications
300 Supplies, Materials & Services
400 Depreciation of Equipment
500 Equipment, Land & Structures
600 Special Payments
0s 06 135,195
0 0 200
0 0 34,050
0 0 0
0 0 0
0 0 3520
Total
26- 556 .01 EQUIPMENT MAINTENANCE
100 Personnel Services
S 0s 0s 132.965
S 0s 06 279.955
300 Supplies, Materials & Services 0 0 356285
400 Depreciation of Equipment 0 0 0
Total S 0s 06 636210
Total Equipmeot Maiotenance Total f 0s Of 809305
LONG-TERM DISABILITY FUND
27- 020 .03 Long-Term Disabilitv
100 Personnel Services 6 0s 0s 0
300 Supplies, Materials & Services 10,982 %oO0 15,000
600 Special Payments (1431 1) 0 0
Total S (3,329) s 30,000 6 15,Ooo
Total Lomg-Term Disability Fund S (3,329) f 30,000 f 15,000
MEDICAL INSURANCE FUND
28- 020 .02 Medical Insurance
100 Personnel Services
300 Utilities & Communications
600 Special Payments
28- 020 .I0 Chirooratic Expenses
300 Utilities & Communications
Total Medical Fund
S 0s 0s 0
2,931 0 0
0 0 0
Total S 2,931 S 0s 0
S 25.129 S 20.000 3 33.000
Total S 25,129 S 20.000 s 33.000
f 28,060 S 20,000 s 33,000
- 65 -
INTERNAL SERVICE FUNDS continued
DENTAL & EMPLOYEES BENEFITS FUND
29- 020 .U2 Dental Insurance
100 Personnel Services
300 Supplies, Materials & Services
600 Special Payments
29- 020 .03 Emplovee Benefits
100 Personnel Services
300 Supplies, Materials & Services
600 Special Payments
1991 -92 1992-93 1993-94
Actual Budget Budget
5 0s 0% 0
207,249 203,280 203,280
0 0 0
Total s 207,249 5 203,280 % 203,280
f 20,872 S 0% 36,400
1,066 0 0
0 0 0
Total $ 21,938 f Of 3fj,w
Total Dental & Long-term Disability Fund f 229,187 f 203,280 S 239,680
PUBLIC LIABILITY FUND
30- 020 .02 PL & PD Insurance
300 Utilities & Communications
600 Special Payments
Total Public Liability Insurance Fund
WORKERS’ COMPENSATION INSURANCE FUND
31 - 020 .U2 Workers’ Compensation Insurance
100 Personnel Services
200 Utilities &Transportation
300 Supplies, Materials & Services
600 Special Payments
Total Workers’ Compensation Fund
f 382,172 f 200,000 f 330225
113,907 100,000 8,400
Total a 496,079 f 300,000 s 338,625
f 496,079 f uw),ooo f 338,625
s 205,264 % 177,000 $ 183,000
0 0 0
450,026 323,000 436,800
177,416 0 0
Total $ 832,706 $ 500,000 f 619,800
f 832,706 f 5oo,oO0 $ 619,800
-66-
SCHEDULE R
TRANSPORTATION - DIAL A RIDE
STATEMENT OF RESOURCES AND REQUIREMENTS
1993-94
ESTIMATED FINANCING RESOURCES
TDA - Sweets s 261,515
TDA - STA 98,000
Passenger Fares 47,500
San Joaquin County Reimbursement 17,000
Revenue NOC
TOTAL ESTIMATED FINANCING RESOURCES
ESTIMATED REQUIREMENTS
OPERATING EXPENSES
Personnel Services
Utilities & Communications
Supplies, Materials & Services
Special Payments
Total
TOTAL ESTIMATED REQUIREMENTS
3,000
Total
s 235,400
0
91.615
100,000
427,015
S 427,015
s 427,015
S 427,015
- 67 -
1993-94 OPERATING BUDGET
TRANSPORTATION - DIAL A RIDE
125.0- 561 .03 Dial A Ride
100 Personnel Services
300 Supplies, Materials & Services
500 Equipment, Land & Structures
1991-92 1992-93 1993-94
Actual Budget Budget
s 0s 0s 235,400
0 0 91,615
0 0 100,OOO
Total s oa Of 427.0 15
TOTAL TRANSPORTATION -DIAL A RIDE f 0s 27,015
- 69 -
___I OPERATING BUDGET
Administration
Engineering
Consewatioon Program
Customer Service
Electric Miscellaneous
Dusk-to-Dawn Lighting
Hazardous Material Handling
System Maintenance -
System Maintenance -
Substation Maintenance
System Operations
Tree Trimming
Sub Total
Overhead
Underground
SUMMARY OF ELECTRIC UTILITY BUDGETS
1993-94
Utilities Supplies Equipment, Inter
and Land and Special Fund
Service portation Materials Structures Payments Transfers , TOTAL
100 200 300 500 600 700
Personnel and Trans-
$531,125
347,470
35,330
237,685
0
330
45,520
21 9,685
97,020
135,360
295,000
$29,175 $349,565
8,300
1,000 4,625
0
0
50 2,125
1,450 5,475
250 44,475
8,450
100 35,225
4,875 21,135
$7,000
1,275
8,500
5,775
0
400
9,800
44,860
18,200
3,500
9,690
$304,515 $1,221,380
355,670
52,130
249,085
2,500
730
59,995
0
309,270
0
123,670
174,185
330,700
153,300
1,944,525 36,900 632,675 109,000 307,015 - 3,030,i 15
0 153,300
26,565,400 Bulk Power Purchase 26,565,400
Inter Fund Transfers
Other Department 1,274,165 1,274,165
Total Operating Budget 1,944,525 26,602,300 632,675 109,000 307,015 1,274,165 30,869,680
ELECTRIC UTILITY
OUTLAY BUDGET $436,055 $1 4,700 $539,525 990,280
GRAND TOTAL -
ELECTRIC UTILITY BUDGETS $2,380,5ao $26,602,300 $647,375 $648,525 $307,015 $1,274,165 $31,859,960
I
0 rl
I
I
\o e
I
ELECTRIC UTILITY OUTLAY BUDGET
1993-94
16.1- 650 .01 System Expansion
100 Personnel Services
300 Supplies, Materials & Services
500 Equipment, Land & Structures
16.1- 650 .02 Svstem Improvement
100 Personnel Services
300 Supplies, Materials & Services
500 Equipment, Land & Structures
16.1- 650 .03 Service Connections (Customer]
100 Personnel Services
300 Supplies, Materials & Services
500 Equipment, Land & Structures
16.1- 650 .04 Lightine Construction (Dusk to Dawn)
100 Personnel Services
300 Supplies, Materials & Services
500 Equipment, Land & Structures
16.1- 650 23 Substation Construction
100 Personnel Services
300 Supplies, Materials & Services
500 Equipment, Land & Structures
1991-92 1992-93 1993-94
Actual Budget Budget
S 0s 06 6,160
0 0 500
0 0 590
Total f Of 0s 11,960
Total
Total
Total
Total
16.1- 650 39 Industrial Sutstation - Off-Site Engineer & Improvement
100 Personnel Services
300 Supplies, Materials & Services
500 Equipment, Land & Structures
Total
16.1- 650 .41 Industrial Surstation - Construction
100 Personnel Services
300 Supplies, Materials & Services
500 Equipment, Land & Structures
Total
S 111p s 2a38o s 2SO~O
7.600 23,700 8,700
63.796 127.900 180.OOO
3 182,680 s 433,980 S 468,980
S 12338 s 13.605 S 13,630
544 850 850
21.898 19350 18.850
S 34,730 s 33.805 S 33330
s 882s 490 6 1,215
0 0 0
702 975 975
5 1583 s 1,465 5 2,190
S 37,624 3 71,890 f 68,160
1,905 2,950 2,950
113.331 643500 106500
6 152,860 S 718340 f 177,610
s 514 S 05 0
4,993 0 0
2,822 0 0
s 8,389 S 0s 0
S 60 S 0s 0
0 0 0
6,369 0 0
s 6,429 S OS 0
- 73 -
1993-94 OPERATING BUDGET
1991 -92 1992-93 1993-94
Actual Budget Bodget
ELEClXIC UTILITY OUTLAY BUDGET (continued)
16.1- 650 .45 Industrial Sutstation - 12 KV Lines
100 Personnel Services
300 Supplies, Materials & Services
500 Equipmenl, Land & Structures
16.1- 655 .07 West Side Substation
100 Personnel Services
300 Supplies, Materials & Services
500 Equipment, Land & Structures
16.1 - 655 .08 Elec Service Center Repair Shou
100 Personnel Services
300 Supplies, Materials & Services
500 Equipmenl, Land & Structures
5 2,595 $ 67,715 S 66,610
5,294 3.000 1,700
49,066 13,500 13,000
Total s 56,955 $ 84215 s 81,310
5 0s 0s 0
0 0 0
0 230.000 0
Total s 0s; 230.000 s 0
s 05 Of 0
0 0 0
0 0 190,000
Total s 0s 0s 190,OOO
16.1- 680 .O1 Svstem Equipment Purchases
100 Personnel Senices s 0s 0s
300 Supplies, Materials & Services 0 0 0
500 Equipment, Land & Structures 1,706 74,000 9,900
Total s 1,706 S 74,000 S 9,900
16.1 - 680 .12 Pole Setting &Transformer Dollv
100 Personnel Services
300 Supplies, Materials & Services
s 0s oa 0
0 0 0
500 Equipment, Land & Structures 0 0 15,000
Total s 0s 0s 15,000
TOTAL ELECTRIC UTILITY OUTLAY BUDGET S 445,333 s 1,575,805 S 990ao
- 74 -
CLASSIFICATIONS OF EXPENDITURE ACCOUNTS
Personnel Services
101
102
103
104
105
106
108
109
110
111
112
113
114
115
117
121
123
124
12 5
12 6
127
128
129
130
198
Regular Employee Salaries 304
Overtime 305
Part-Time Employees Salaries 306
Severance Pay -
Auto Allowance
Uniform Allowance
Meal Allowance
Incentive Pay
Administrative Leave Pay
Workers Compensation
Medical Insurance
Dental Insurance
Vision Care
Medicare Insurance
Flex Spend Adm Fee
Service Contribution PERS
Deferred Compensation
LI & AD & D
Unemployment Insurance
Temp Disability W.C.
Perm Disability W.C.
LTD
Chiropractic
Insurance Refund
Overhead
Utilities & Communications
201 Postage
202 Telephone & Telegraph
211 Electricity
212 Gas
213 Water
214 Sewer
215 Refuse
Supplies, Materials & Services
301 Printing t Duplicating
302 Photocopying
303 Advertising
307
308
309
310
311
312
313
314
315
317
319
321
322
323
324
330
331
332
333
334
335
336
341
342
343
344
345
346
350
351
352
353
354
355
356
357
358
359
Laundry & Drycleaning
Uniforms
Safety Equipment
Office Supplies
Books & Periodicals
Memberships & Dues
Uncollectible Acct. Expense
Collection Agency Fees
Bank Service Charges
Data Processing Software
Business Expense
Conference Expense
Insurance Reimbursement
Remodel-Litigation Fees
Rental of Land & Facilities
Rental of Equipment
Professional Services
Purchased Transportation
Repairs to Comm Equip
Repairs to Machinery
Repairs to Office Equip
Repairs to Auto Equip
Repairs to Buildings
Sublet Service Contracts
Car Wash
Fire Insurance
Surety Bonds
PL & PD Insurance
Travel Insurance
City Rental Insurance Fees
K-9 Supplies
Tires & Lubes
Motor Veh Fuel & Lube
Special Dept Materials
Janitorial Supplies
Photo Supplies
General Supplies
Medical Supplies
Care of Prisoners
Conference & Education
Small Tools & Equip
- 75 -
CLASSIFICATIONS OF EXPENDITURE ACCOUNTS
Surmlies, Materials h Services (continued)
360 Overtime Meals 529 Water Well Lines
361 Employee Relations 530 Underground Lines
362 Laboratory Supplies 531 Storm Drains
363 Employees Physical Exam 535 Wells - DBCP
365 POST Training 544 Reconnection Fees
366 Training School - Fire
395 Inventory Supplies
398 Reimbursable Expense
399 Supplies, Materials C Services NOC
Depreciation Special Payments
400 Depreciation 600 Miscellaneous
EsuiDment, Land, Structures 622 Taxes
62 1 Donations
501
502
503
504
505
506
507
508
509
510
511
512
513
514
515
517
518
519
520
521
522
523
524
525
52 6
527
528
623 Refunds
Office Equipment 624 Bond Interest
Household Equipment 625 Bond Redemption
Auto Equipment 626 Property Tax Admin
Heavy Equipment 627 Water Loan - Interest
Fire Fighting Equip 628 Water Loan - Principal
Traffic Signal Equip 699 Special Payments NOC
Street Lighting Equip
Sewer & Disposal Plant Equip Credits (CR)
Shop Equipment 711 Workers Compensation CR
Recreation Equipment 712 Medical Insurance CR
Transformers 713 Dental Insurance CR
Meters 721 PERS CR
Wire 723 Deferred Comp CR
Poles & Hardware 724 Lt/LI Cr
Data Processing Hardware 725 Unemployment Insurance CR
Communication Equipment 732 Repairs to Off Equip CR
Grant Equipment 735 Vehicle Maint Costs CR
Other Equipment 736 Motor Pool Veh Rental CR
Other Contracts
Acquisition of Land
Rights of Way
Easements
Buildings
Other Structures
Streets
Curb, Gutter & Sidebalks
Sanitary Sewer Lines
- 76 -
MEMORANDUM
October 20, 1993
TO: Tom Peterson, City Manager
FROM: Dixon Fly ance Director
.
SUBJECT: Finalized Budget Figures
When the Council adopted the 1993-94 operating budget
adjustments on September 1, 1993 by Resolution No. 93-111, the
detail included some adjustments to items labeled various or
unknown. In order to facilitate the generation of the July, August
and September monthly reports, Accounting booked the adjustments of
the items with account numbers. The items labeled unknown or
various were not booked, pending information from Jerry Glenn.
I would like to know how soon the finalized budget figures
will be available so we can book the remaining items. As soon as Accounting has the necessary information, the final draft of the
budget document can be generated and the monthly reports could be
updated to report the correct budget amounts.
A RESOLrJTION OF THE LODI CITY COUNCIL
ADOPTING AN OPERATING BUDGET FOR THE SUPPORT OF VARIOUS DEPARTMENTS
BEGINNING JULY 1, 1993 AND ENDING JUNE 30, 1994
OF THE CITY OF LODI AND A UTILITY OUTLAY BUDGET, FOR THE FISCAL YEAR
RESOLVED BY THE LODI CITY COUNCIL, that the City Council hereby
adopts an operating budget for the support of various departments of
the City of Lodi and a Utility Outlay Budget, for the fiscal year
beginning July 1, 1993 and ending June 30, 1994, as set forth in
Exhibit A, attached hereto and incorporated herein by reference.
Dated: June 24, 1993
I hereby certify that Resolution No. 93-83 was passed and adopted
by the Lodi City Council in an adjourned regular meeting held June 24,
1993 by the following vote:
Ayes : Council Members - Davenport, Mann, Sieglock, Snider,
and Pennino (Mayor)
Noes : Council Members - None
Absent: Council Members - None
OPERATING BUDGETS
SUMMARY OF THE BUDGET
1993-94
SCHEDULE A
ESTIMATED FINANCING RESOURCES
OPERATING REVENUZS
Property Taxes S 5,332,400
Sales Tax 5,180,000
Other Tax- 685,600
Licenses, Fines & Rent 740,000
Interest 46730
ReKnuc from Other Agencies 2,148200
Other Revenues 498,500
Water Sales & Fees 2,849,900
Sewer Charges 3,020,300
Electrical Sales 35,182,600
Charges for Current Services 6,202JlO
Total S 62,307,010
INTERFUND TRANSFERS S 1,663,175
CONTRIBUTIONS FROM OTHER FUNDS AND RESERVES
HotelFlolel Fund S 247,300
Library Operaling Keserve 70,090
Electric Operating Resave 0
Total S 317,390
TOTAL ESTIMATED FINANCING RESOURCES f 64.287.575
ESTIMATED REQUIREMENTS
OPERATING EXPENSES
Personnel Senices
Utilities &Transportation
Materials & Supplies
Equipment, Land & Structures
Special Payments
Sub-Total Operating Expenses
Bulk Power Purchase
Total
CONTRIBUTIONS TO ClTHER FUNDS AND RESERVES
Water Capital
Water Operating Reserve
General Fund Operating Reserve
Wastewater Capital Fund
Rate Stablization Reswe
Utility Outlay Reserve
Equipment Fund
PL & PD Insurance Fund
Total
S 21,093,990
1,965,415
4,641,745
322,780
7394,300
S 35,618,230
f 26,565,400
6 62,183,630
S 480,810
19,465
(0)
124,530
122,595
95430
153,260
249,005
$ 2,103,945
.
TOTAL ESTIMATED REQUIREMENTS s &4.287.575
-1-
1 JOURNAL VOUCHER To book final adjustments to appropriations for 1 993/94 budget.
Account Number
10.0-69.0
10.0-95.0
10.0-95.0-001.01 -125
0.0-95.0-001.02-125
0.0-95.0-040.02- 125
0.0-95.0-045.02-125
0.0-95.0-050.01 -125
0.0-95.0-050.05- 125
0.0-95.0-050.07- 125
0.0-95.0- 101.01 - 125
10.0-95.0-301.01 - 125
10.0-95.0-302.01 -125
10.0-95.0-501.01 -125
10.0-95.0-503.01 -125
10.0-95.0-701.01 -125
10.0-95.0-702.01 - 125
10.0-95.0-702.02- 125
10.0-95.0-702.03- 125
10.0-95.0-702.04-125
10.0-95.0-702.05- 125
1 0.0 - 95.0- 702.30- 125
10.0-95.0-751.01 -125
10.0-95.0-752.01 -125
10.0-95.0-752.02- 125
10.0-95.0-752.03- 125
01 5.0-69.0
01 5.0-95.0
01 5.0- 95.0- 702.1 5- 125
01 0.0- 95.0- 020.05- 341
01 0.0-95.0
01 0.0-69.0
01 0.0- 95.0 - 752.03- 352
12/30/93
GENERAL LEDGER
Debit
7,605.00
960.00
4,000.00
Credit
7,605.00
960.00
4,000.00
01 0.0- 95.0 - 752.03 - 352
pg1 of3 ~
SUB LEDGER
Debit
4,000.00
4,000.00
4djustments were made to budget per CR #93- 111; however there were some items in question
;o no entry was booked for those items until now. To correct some obiect codes used.
I
Credit
65.00
65.00
95.00
255.00
20.00
560.00
235.00
65.00
40.00
75.00
240.00
95.00
365.00
705.00
970.00
1 60.00
1,175.00
1,080.00
60.00
100.00
585.00
80.00
51 5.00
960.00
4,000.00
V#
;eyed by:
JOURNAL VOUCHER
To book final adjustments to appropriations for 1 993/94 budget.
12/30/93
Account Number
010.0-95.0-040.02- 101
01 0.0-95.0-040.02- 11 1
01 0.0- 95.0 - 040.02- 1 1 2
010.0-95.0-040.02- 11 3
01 0.0-95.0-040.02-1 14
010.0-95.0-040.02-1 15
01 0.0-95.0-040.02- 121
010.0-95.0-040.02- 123
01 0.0-95.0-040.02- 124
01 0.0- 95.0 - 040.02 - 1 28
01 0.0- 95.0 - 040.02- 1 29
01 0.0- 95.0-01 5.02-600
01 0.0-95.0
01 0.0-69.0
01 0.0-95.0-201.01 - 101
01 0.0-95.0-201.01 - 106
01 0.0-95.0-201.01 - 11 1
010.0-95.0-201.01 -112
010.0-95.0-201.01 - 113
01 0.0-95.0-201.01 - 11 4
01 0.0-95.0-201.01 - 11 5
01 0.0-95.0-201.01 - 121
010.0-95.0-201.01 -124
01 0.0- 95.0-201.01 - 125
010.0-95.0-201.01 -128
010.0-95.0-201.01 -129
010.0-95.0-201.01 -101
01 0.0-95.0-503.05- 198
010.0-95.0-503.05-109
01 0.0-95.0-503.05- 11 1
010.0-95.0-503.05-1 12
01 0.0-95.0-503.05-1 13
010.0-95.0-503.05-1 15
01 0.0-95.0-503.05-121
01 0.0- 95.0 - 503.05- 123
15,825.00
1 5,825.00
SUB I
Debit
6,520.00
35.00
360.00
35.00
10.00
200.00
940.00
260.00
5.00
1 0.00
5.00
7,445.00
13,035.00
11 0.00
750.00
1,080.00
145.00
35.00
190.00
4,285.00
20.00
1 5.00
15.00
17,185.00
'g 2 Of 3
fDGER
Credit
385.00
19,295.0G
285.00
1,965.00
5,865.00
620.00
1 80.00
285.00
6,280.00
JOURNAL VOUCHER
To book final adjustments to appropriations for 1993/94 budqet.
Account Number
01 0.0-95.0-503.05- 123
01 0.0-95.0-503.05- 124
01 0.0-95.0-503.05- 125
01 0.0-95.0-503.05- 128
01 0.0-95.0-503.05- 129
01 0.0-95.0-503.05- 130
010.0-95.0-752.08-102
010.0-95.0-752.08-1 12
010.0-95.0-752.08-1 13
01 0.0-95.0-752.08- 11 4
01 0.0-95.0-752.08- 11 5
01 0.0-95.0-752.08- 121
010.0-95.0-752.08-124
01 0.0-95.0-752.08- 128
010.0-95.0-752.08-129
010.0-95.0-752.08-1 11
01 0.0-95.0-752.08-125
01 0.0-95.0-752.08- 101
t------ - .. .
12/30/93
GENERAL LEDGER
Debit Credit
t~age3of3
Debit Credit
3,520.00
4,320.00
305.00
130.00
200.00
3,850.00
55.00
125.00
60.00
930.00
75.00
320.00
205.00
70.00
105.00
535.00
625.00
11,405.00
28,390.00 I 28,390.00 1 73,255.00 j 61,995.00
Unemployment Insurance changes
Acc #
10.0-001.01
10.0-001.02
10.0-040.02
10.0-045.02
10.0-050.01
10.0-050.05
10.0-050.07
10.0-101.01
10.0-301.01
10.0-302.01
10.0-501.01
10.0-503.01
10.0-701.01
10.0-702.01
10.0-702.02
10.0-702.03
10.0-702.04
10.0-702.05
10.0-702.30
10.0-751.01
10.0-752.01
10.0-752.02
10.0-752.03
15.0-702.1 5
Was S/B Change
125 90 155 65
5
185
305
145
335
300
70
220
740
275
71 5
975
75
110
20
130
105
120
150.
1 ,120
90
360
150
70
280
560
165
895
535
135
260
81 5
51 5
81 0
1,340
780
1,080
180
1,305
1 ,I 85
180
250
1,705
170
875
1,110 -
65
95
255
20
560
235
65
40
75
240
95
365
705
970
160
1,175
1,080
60
100
585
80
51 5
960 8,565 q
Property I nsu ra nce
10.0-020.05 34 1 20,000 16,000 (4,000) on C:R as313 objea code per JGs/b 341
10.0-752.03 352
359
trnsf from LTD f/b to GF
life ins rebate
Personal Services
10.0-040.02 101
111
112
113
114
115
121
123
124
128
129
40,000
1,000
141,715
71 0
12,960
1,965
535
2,055
20,415
635
700
71 0
24 0
36,000
5,000
135,l 95
675
12,600
1,930
525
1,855
19,475
375
695
700
235
a
(4,000) on CR as 359 objea code per JG s/b 352
4,000
(31,000) -
(6 , 520)
(35)
(360)
(35)
(1 0)
(200)
(940)
(5 1
(1 0)
(260) add 125 part of unemp adj
(5) (8,380)per JG part of unknown clerical on CR \
10.0-01 5.02 600 (7,445) per JG reduce contingency for bal of unknown clerical
10.0-201.01
10.0-503.05
10.0-752.08
101
106
111
112
113
114
115
121
124
125
128
129
101
109
111
112
113
114
115
121
123
1 24
1 25
1 28
129
130
198
101
102
111
112
113
114
115
121
1 24
I25
128
1 29
book final adjust to budget
1,803,105
19,915
101,685
166,595
17,500
5,940
8,445
473,105
1,020
2,280
30
2,640
25,835
15,025
4,620
2,935
8,640
61 0
265
1,290
7,655
110
115
265
120
1,790,070
19,805
100,935
165,515
17,355
5,905
8,255
468,820
1,000
2,265
41 5
2,625
285
1,965
5,865
620
180
28 5
6,280
930
75
320
205
70
105
8,650
26,430
1,100
3,470
4,320
305
135
1,090
3,805
55
740
140
60
mL
(1 3,035)
(1 10)
(750)
(1,080)
(1 45)
(35)
(1 90)
(4,285)
(20)
(1 5)
/
385
(1 5) 19,295
(1 9,295) all taken under 101 on CR
285
1,965
5,865
620
180
285
6,280
930
75
320
205
70
105
(1 7,185)
11,405
535
(3 8 520)
(4,320)
(305)
(1 30)
(200)
(3,850)
(55)
(1 25)
(60)
625
(88,005)
7
0 per JG just spread of 198 amounts
0
B YYby 875
Final Adjustments from Jerry
amount Adjustment Adjustment
Ace # SB To Be Made Made
10.0-001.01 125
31 6
10.0-001.02 125
10.0-020.05 341
10.0-035.01 315
399
501
100- 045.02
10.0-050.01
10.0-050.02
10.0-050.03
10.0-050.05 "'
10.0-050.06
10.0-050.07
10.0-1 01.01
10.0-1 03-01
10.0-1 03.02
10.0-1 03.03
102
125
31 3
350
358
102
125
31 3
334
359
313
102
103
125
31 5
31 5
358
103
1 25
31 5
358
125
1 02
301
306
307
31 3
323
352
355
102
1 02
155 65
250
70 65
16,000 (4,000)
1,200 I
250
9,370
2,500
0
521 5
470
165
0
0
2250
0
1910
40,760
895
1,465
0
3,000
17,020
535
750
800
135
5,360
10,000
18,300
11,000
0
3,000
9,000
11,000
256,520
560 255
20
560
235
65
(250)
Nothing on CR reduction for personnel
54,430 (3,000)
10.0-201 .Ol 101 1,790,070 (1 3,035) - (19,295) -
(1 9,295.00) -
taken all in 101 by accounting
106 19,805 (1 10)
111 100,935 (750) -
Final Adjustments from Jerry .$>
OY!
amount Adjustment Adjustment
Acc # SB To Be Made Made
112 165,515 (1,080) ? on 125 decrease but 128 increase
113 17,355 (1 45) sib 125 increase? F-
114 5,905 (35)
115 8,255 (1 90)
121 468,820 (4,285)
125 2,265--, (1 5)
129 2.625 (1 5)
399 1,100 (500)
124 1,000 & (20)
128 -41 5- 385
10.0-301.01 125 260 40 pJ Lu
lJ;L XI 4--Ll (22,100) (14,510.00) = % 75p0 <, 5- '- 1 (,L CRsays22,lOO ..
accounting took ail 22,100 in 101
307 7,550 (700) 31 3 4,800 (2,000)
358 2,000 (500)
10.0-351.01 103 0 (4,040)
(6,370) - 600-(5W%T increase but CR says reduction of 5400
10.0-501.01 125 51 5 240 accounting took reduction
10.0-503.01 103 6,195 (85)
125 81 0 95
10.0-503.04 352 10.160
352 200
10.0-503.06 520 11,000
10.0-503.08 520 21,000
10.0-503.09 331 4,800
335 3,500
352 1,500
10.0-504.01 352 680
10.0-701.01 128 1,340 365
125 780 705
125 1,080 970
125 180 160
(20)
10.0-702.02 103 72,265
10.0-702.03 103 12,000
10.0-702.04 103 87,160
(4,500)
Nothing on CR reduction
total do not agree with 198 reduction
17,185.00
(1 0,000)
(1,685)
(1 0,000)
Final Adjustments from Jerry
amount Adjustment Adjustment
Ace # S/B To Be Made Made
125 1,305 1,175
10.0-702.05 125 1,185 1,080
10.0-702.3 125 180 60
10.0-751.01 125 250 100
10.0-752.01 125 1,705 585
25 OJ 1. i
352 27,000 (3,000)
359 1,500 (500)
10.0-752.02 125 170 80
/ 10.0-752.03
CR says reduction in 359
(4,000) -
10. -08 ,- (38,105).
16.0-601.01
103 46,620
323 80,000
623 119,600
16.0-604.09 324 0
If
On mine not on Jerrys
17.0-403.01 103 4,550
18.0-451.03 103 38,170
301 600
352 400
358 75
18.0-455.01 103 0
352 750
27.0-020.03 interfund transfer to GF
Rev - life insurance rebate
Unknown clerical position
part time
(45,745)
(31 ,WO)
(23,825)
8,000
15,000
= b700 CRsays 38,105
(31,405) = .r;-6
.- . , I- --+------- (20,000) -
(72,400)
(36,000)
(40,OOO)CR say 40,000 Q*
(1 68,860) (376,870)
total of above adjustments (545,73 0)
Council approved adjustments (464,875)
Difference 80,855
Reductions 1993/94 Budget
SUMMARY
FUNCTION
ADMINISTRATION
CITYWIDE ACTIVITIES
CO M M UNITY DEVELOP ME NT
FI NANC E
POLICE
FIRE
PARKS AND RECREATION
PUBLIC WORKS
ELECTRIC
AMOUNT
$2,205 -
$1 52,505q
$3,440
$21,990 1
$31,775-
$500 -
$33,185
$50,875
$1 68,400
TOTAL $464,875
Account No.
10-001.1
1 0- 035.1
1 0- 040.1
10-040.1
1 0- 040.1
Total
Reductions 1993/94 Budget
Administration
Description
31 6 Auto Allowance
31 5 Conferences
31 5 Conferences
399 Supplies NOC
501 Office Equipment
Amount
$250 -
$500 J L.\
$905, ’
$3004
$250 Jy
$2,205
Account No.
27- 020.03
1 0- 020.5
Various
Account No.
UNKNOWN
10-201.01- 10 '
1 0- 752.08 - \ c 1
10-752.08- ro3
10-302.1 - 'c I
Adjustment 1993-94 Budget
City Wide Activities
Description
Transfer from LTD Fund t;o 6p
Adjust Unemployment Insurance costs
343Property Insurance
Life .- Insurance Rebate -
Subtotal
Position Reductions
1993- 94 Budget
Description
Clerical Position (9 months)
Partime Hours
Batt. Chief 3 months
Eliminate Prks Ranger
Add Partime Hours
Eliminate Traffic Eng. Assist. (Cartwright)
Subtotal
Amount
$72,180
. Amount
$19,295 d,
$38,105
($15,000)
$22,100 J
$80,325
TOTAL $1 52,505
.I- AccountNo.
x
10- 045.02
1 0- 045.02
1 0- 045.02
1 0- 045.02
Total
Reductions 1993/94 Budget
Communrty Development
Description
102 Overtime
313 Software
350 Tires and Tubes
358 Training
Amount
$1,040 Jv\
$1,500 -
$400 -
$500 3
$3,440
Reductions 1993/94 Budget
Finance
f
AccountNo.
1 0- 050.01
1 0- 050.05
10- 050.05
1 0- 050.07 1
1 0- 050.02
10-050.02
1 0- 050.02
1 0- 050.03
1 0- 050.05
1 0- 050.06
1 0- 050.06
1 0- 050.07
10- 050.07
Description
102 Overtime
102 Overtime
103 Parttime
103 Parttime
313 Software
334 Repairs to Bldgs
359 Small Tools
313 Software
31 5 Collection Conference
315 AS 400 Tech. Seminar
358 Training
315 Public Parking Conference
358 Parking Seminar
Amount
$1 90.1
$200
$4,400-
$1,800 -
$3,000-
$500 -
$250Y
$5,000-
$500 L\
$4,000 1
$1,000 -
$7504
$400 7
Total $21,990
Reductions 1993/94 Budget
Police
AccountNo.
10- 103.1
10- 103.2
10- 103.3
10- 103.1
10- 103.1
10- 103.1
10- 103.1
10- 103.1
10- 103.1
10- 103.1
Total
Description
102 Reduce Overtime 5%
102 Reduce Overtime 5%
102 Reduce Overtime 5%
301 Printing
306 Safety Equipment
307 Office Supplies
313 Software
323 Professional Services
352 Dept. Materials
355 General Supplies
Amount
$275 z
$1 3,500 I
$3,000 7
$500-
$2,000 I
$1,000.2
$9,000 -
$500-
$1,000 -
$1,000 +
$31,775
c,
Account No.
10-201.01
Total
Reductions 1993/94 Budget
Fire
Description
399 Supplies NOC
Amount
$500 *\
$500
-
.. . AccountNo.
10-702.01
1 0- 702.02
10-702.03
10-702.04
10-752.01
1 0- 752.01
1 0- 752.03
Reductions 1993/94 Budget
Parks and Recreation
Description
103Partime Playgrounds
103Partime Teen Sports
103Partime Misc. indoor/outdoor
103Partime Acquatics
352 Special Dept. Materials
359 Small Tools
359 Small Tools
Amount
$4,000 -
$1 0,000 -
$1,685 -
$1 0,000.1
$3,000-
$500
$4,000 7
Total $33,185
Reductions 1993/94 Budget
Public Works
AccountNo.
%
10-351.1
10- 351.1
10-351.1
10-302.1
10-302.1
1 0- 302.1
1 0- 503.4
10- 503.5
10- 503.6
10-503.8
1 0- 503.9
1 0- 503.9
10- 503.9
1 0- 504.1
Description
103 Partime
104Severance Pay
335 Reduce Janitorial City Hall & Police
307 Office Supplies
313 Software
358 Training
352 Special Dept. Materials
352 Special Dept. Materials
520 Spraying Contract
520 Lane striping
331 Repairs to Machinery
335 Maint Contracts
352 Special Dept. Materials
352 Parking lot repaint
Amount
$4,040 \
$6,370-
$5,400 5
$700
$2,0007
$500 %
$4,50&
$2001
$1,500 *
$2,50L
$1,700
$2,500 -
$1,500
$1,000 9
Total General Fund $34,410
17-403.1 103 Partime Clerical
17-403.1 103 Summer Help
$4,550 *\
$2,800 T
Total Sewer Fund $7,350
18-451.03 103 Water Conservation- Parttime Clerirz $1,8901
/
\
18-451.03 301 Printing $200 *\
18- 451.03 358 Training $75 -,
18-455.01 352 Dept. Materials $750 7
1 8- 451.03 352 Special Materials $600 9
1 8- 455.01 103 Summer Help $5,600 7
Total Water Fund $9,115
TOTAL PUBUC WORKS $50,875
Reductions 1993/94 Budget
Electric
AccountNo. Description
1 6- 601.01
16-601 .OI 623 Refunds
16- 604.09
1 6- 604.09
\ 323 Professional Services
324 Transportation (carry over)
51 1 Transformers (carryover)
Total
Amount
$20,000 -l
$36,000 y
$40,000 .,
$72,400 -,
$1 68,400
RECOMMENDED ACTION: The City Council consider the attached recommended
budget reductions for 1993-94 fiscal year.
BACKGROUND INFORMATION: When the City Council adopted the 1993-94 budget, it
was with the understanding that that document was an interim budget. The State
of California had just adopted its budget, but the fiscal impact on the City of
Lodi was not fully known. The Council directed staff to prepare further
modifications to the budget in order to keep the City of Lodi fiscally sound.
Last week we were notified by the County Tax Collector that the City of Lodi
received $90,000 more in Property Tax than was due. In order to rectify that
situation, the County will withhold from the City the $90,000 in 1993-94.
Therefore, it was necessary to find an additional $90,000. The recommendations
contained herein provide for those additional sums. It also takes into
consideration an adjustment in unemployment insurance costs for part-time
employees, some necessary reclassifications that were not included in the budget
and a $31,000 rebate from Standard Insurance Company for good experience in the
City's group health coverage.
These recommendations do not consider the reduction of any permanent, full-time
positions that are filled. There are three recommended staffing reductions: a
Park Ranger, an undetermined clerical position, and a contract position in the
Engineering Division. There is presently a vacancy of a Senior Park Ranger. We
propose filling that position, eliminating the Park Ranger position, and adding
additional part-time hours. This will provide the same level of coverage the
City has enjoyed for the last year. We have a vacancy of Department Secretary
and have received notification that an Administrative Clerk I1 will be leaving
the City. We are looking at means of reassigning personnel to provide the
necessary coverage and will eventually eliminate one position in the City
organization or generate sufficient savings through attrition and the hiring
freeze to offset that cost. The Traffic Engineering Assistant position is
filled with a contract employee working on an hourly basis.
Included in this proposal are a number of reclassifications which would normally
have been done when the budget was initially presented to the City Council.
Council will recall we were in negotiations with the bargaining units asking
Shirtsleeve Session
August 24, 1993
Page Two
them to forgo negotiated salary increases. We discussed the ramifications of
reclassification with them. It was their contention that they could not
negotiate no increases for most of the employees and then agree to upgrades for
a select group of employee. Each one of the recommended reclassifications is
the direct result of employees assuming more responsibilities and more complex
duties as a result of budget reductions or increased responsibilities assigned.
Staff is recommending that $45,500 be transferred from the Long Term Disability
Fund. The City is self-insured in this area and has sufficient reserves to
cover any anticipated costs during this fiscal year; therefore, we propose
transferring an amount equal to one year's premium to the General Fund.
A portion of the recommended reductions comes from reductions in contributions
made by the City to other organizations. Recommended is a $2,500 reduction in
the contribution to the San Joaquin Partnership and to the Chamber of Commerce; a
$200 reduction to the Lodi Downtown Business Association, and a $3,500 reduction
in contributions to the Lodi Arts Commission. Representatives of those
organizations have been notified of the Tuesday, August 24 ttShirtsleevett meeting
so they may present comments to the City Council. The remaining savings are the
result of further belt-tightening, putting off the acquisition of certain data
processing hardware, and curtailing training.
These recommendations do not include any additional monies that may be received
from increased adult sports fees, fees for special services from the Police
and/or Fire Departments, Encroachment permits, or any other revenue
enhancements.
The recommended reductions are more than the $400,000 needed this year. This is
in recognition that the State is backfilling a portion of the $600,000 reduction
in property tax with some one-time money. These reductions will give us a head
start in covering any short fall the City may experience next year.
FUNDING: None required.
Respectfully submitted,
Jerry L. Glenn
Assistant City Manager
Reductions 1993/94 Budget
SUMMARY
FUNCTION
ADM I NISTRATIO N
CITYWIDE ACTIVITIES
COMM U NlTY DEVELOPMENT
FINANCE
POLICE
FIRE
PARKS AND RECREATION
PUBLIC WORKS
ELECTRIC
AMOUNT
$11,155
$1 41,385
$3,440
$21,990
$33,275
$500
$33,185
$50,875
$1 68,400
TOTAL $464,205
Account No.
10-001.1
1 0- 035.1
10-040.1
10-040.1
1 0- 040.1
1 0- 020.6
10- 020.6
10- 020.6
120-702.1 1
Total
Reductions 1993194 Budget
Administration
Description
31 6 Auto Allowance
31 5 Conferences
31 5 Conferences
399 Supplies NOC
501 Office Equipment
Chamber of Commerce
Partnership
LDBA
621 Arts
Amount
$-3s- -
$50
$905
$300
.---- $250
' $2,500 1
$2,500 \
$200 i
$3,500 I .--------
$1 1,155
Adjustment 1993-94 Budget
City Wide Activities
Account No. Description Amount
Transfer from LTD Fund p/h
CC i-5
$45,745 j >- .3 - tL t‘*G
/
Adjust Unemployment Insurance costs ($8,565) ‘ /35c ,
343 Property Insurance $4,000
Life Insurance Rebate $31,000
27 -020.03
Various
10-020.5
S u bt o tal $72,180
Reclassifications 1993/94 Budget
Account No.
Sewer Fund
Description Amount
From: Plant & Equipment Mechanic
To: Sr. Plant & Equipment Mechanic ($2,570)
Water Fund From: Plant & Equipment Mechanic
To: Sr. Plant & Equipment Mechanic ($2,570)
From: Engineering Technician II
To: Sr. Engineering Technician
1 0 -302.1
($2,465)
From: Administrative Clerk II
To: Risk Management Technician
10-040.3
10-531.1
($1,595)
From: Building Maint. Worker
To Building Service Worker
335 Contract Services
$8,080
($1 0,000)
S u btot al ($1 1 I1 20)
Position Reductions
1993-94 Budget
Account No. Description Amount
UNKNOWN Clerical Position (9 months)
Partime Hours
$23,825
($8,000)
10-201.01 Batt. Chief 3 months s19,295
10-752.08
10-752.08
Eliminate Prks Ranger
Add Partime Hours
$38,105
($1 5,000)
10-302.1 Eliminate Traffic Eng. Assist. (Cartwright) $22,100
Subtotal $80,325
TOTAL $141,385
Account No.
10-045.02
1 0- 045.02
1 0- 045.02
1 0- 045.02
Total
Reductions 1993/94 Budget
Community Development
Description
102 Overtime
313 Software
350 Tires and Tubes
358 Training
Amount
$1,040
$1,500
$400
$500
$3,440
Account No.
10- 050.01
1 0- 050.05
10-050.05
10-050.07
1 0- 050.02
10-050.02
10- 050.02
1 0- 050.03
10- 050.05
1 0- 050.06
1 0- 050.06
10-050.07
1 0- 050.07
Reductions 1993/94 Budget
Finance
Description
102 Overtime
102 Overtime
103 Parttime
103 Parttime
313 Software
334 Repairs to Bldgs
359 Small Tools
313 Software
31 5 Collection Conference
315 AS 400 Tech. Seminar
358 Training
315 Public Parking Conference
358 Parking Seminar
Amount
$1 90
$200
$4,400
$1,800
$3,000
$500
$250
$5,000
$500
$4,000
$1,000
$750
$400
Total $21,990
Account No.
10- 103.1
10- 1 03.2
10- 103.3
10- 103.1
10- 103.1
10- 103.1
10- 103.1
10- 103.1
1 0- 1 03.1
10-103.1
1 0- 1 03.1
Reductions 1993/94 Budget
Police
Description
102 Reduce Overtime 5%
102 Reduce Overtime 5%
102 Reduce Overtime 5%
301 Printing
306 Safety Equipment
307 Office Supplies
313 Software
323 Professional Services
346 K-9 Supplies
352 Dept. Materials
355 General Supplies
Amount
$275
$1 3,500
$3,000
$500
$2,000
$1,000
$9,000
$500 Lr $1,500- ;//”) ’
$1,000
$1,000
Total $33,275
Account No.
10-201.01
Total
Reductions 1993/94 Budget
Fire
Description
399 Supplies NOC
Amount
$500
$500
Account No.
10-702.01
1 0- 702.02
10-702.03
1 0- 702.04
10-752.01
1 0- 752.01
10-752.03
Reductions 1993/94 Budget
Parks and Recreation
Description
103Partime Playgrounds
103Partime Teen Sports
103Partime Misc. indoor/outdoor
103Partime Acquatics
352 Special Dept. Materials
359 Small Tools
359 Small Tools
Amount
$4,000
$1 0,000
$1,685
$1 0,000
$3,000
$500
$4,000
Total $33,185
Reductions 1993/94 Budget
Public Works
Account No. Description Amount
10-351 .I
10- 351.1
10-351 .I
10-302.1
10-302.1
10-302.1
1 0- 503.4
1 0- 503.5
1 0- 503.6
1 0- 503.8
10- 503.9
10- 503.9
10- 503.9
1 0- 504.1
103 Partime
104Severance Pay
335 Reduce Janitorial City Hall & Police
307 Office Supplies
313 Software
358 Training
352 Special Dept. Materials
352 Special Dept. Materials
520 Spraying Contract
520 Lane striping
331 Repairs to Machinery
335 Maint Contracts
352 Special Dept. Materials
352 Parking lot repaint
$4,040
$6,370
$5,400
$700
$2,000
$500
$4,500
$200
$1,500
$2,500
$1,700
$2,500
$1,500
$1,000
Total General Fund $34,410
17-403.1 103 Partime Clerical
1 7- 403.1 103 Summer Help
$4,550
$2,800
Total Sewer Fund $7,350
1 8- 451.03 103 Water Conservation - Parttime Clerk $1,890
18-451.03 301 Printing $200
18-451.03 352 Special Materials $600
18-451.03 358 Training $75
1 8- 455.01 103 Summer Help $5,600
1 8- 455.01 352 Dept. Materials $750
Total Water Fund $9,115
TOTAL PUBLIC WORKS $50,875
Account No.
16- 601.01
1 6- 601.01
1 6- 604.09
1 6- 604.09
Total
Reductions 1993/94 Budget
Electric
Description
323 Professional Services
623 Refunds
324 Transportation (carry over)
51 1 Transformers (carryover)
Amount
$20,000
$72,400
$36,000
$40,000
$1 68,400
A RESOLUTION OF THE LODI CITY COUNCII
ADOPTING THE RECOMMENDED 1993-94 OPERATING BUDGET
BE IT RESOLVED, that the Lodi City Council hereby adopts the
recommended 1993-94 Operating Budget adjustments, as set forth in
Exhibit A, attached hereto and incorporated herein by reference.
I hereby certify that Resolution No. 93-111 was passed and
adopted by the Lodi City Council in a regular meeting held September 1,
1993 by the following vote:
I.
Ayes : Council Members - Mann, Sieglock, Snider and Pennino
(Mayor 1
Noes : Council Members - Davenport
Absent: Council Members - None
J w*.W- ifer . Perrin
City Clerk
Reductions 1993/94 Budget
SUMMARY
FUNCTION
ADMl N I STRATI ON
CITYWIDE ACTIVITIES
COMMUNITY DEVELOPMENT
FINANCE
POLICE
FIRE
PARKS AND RECREATION
PUBLIC WORKS
ELECTRIC
AMOUNT
$2,205
$1 52,505
$3,440
$21,990
$31,775
$500
$33,185
$50,875
$1 68,400
TOTAL $464,875
Account No.
10-001.1
10-035.1
10-040.1
10-040.1
1 0- 040.1
Total
Reductions 1993/94 Budget
Administration
Description
31 6 Auto Allowance
31 5 Conferences
31 5 Conferences
399 Supplies NOC
501 Office Equipment
Amount
$250
$500
$905
$300
$250
$2,205
Adjustment 1993-94 Budget
City Wide Activities
Account No.
27- Q2043-
Various
10-020.5
Account No.
UNKNOWN
10-201.01
10-752.08
10-752.08
10- 302.1
TOT d
Description
Transfer from LTD’Fund 0
Adjust Unemployment Insurance costs
843 Property Insurance
Life Insurance Rebate
4P
Subtotal
Position Reductions
1993-94 Budget
$72,180
Description Amount /y
?I
.i? Clerical Position (9 months) $23,825 ‘5, B 14 2
9 L8f e\o;
Batt. Chief 3 months $1 9,295 7, IC,
4 7j -fll
Partime Hours ($8,000) \ - J-7 0- k -3cx.Q
Eliminate Prks Ranger
Add Partime Hours
$38,105
($1 5,000)
Eliminate Traffic Eng. Assist. (Cartwright) $22,100
Subtotal $80,325
$1 52,505
- AccountNo.
*
10- 045.02
10- 045.02
10- 045.02
10- 045.02
Total
Reductions 1993/94 Budget
Communrty Development
Description
102 Overtime
313 Software
350 Tires and Tubes
358 Training
Amount
$1,040
$1,500
$400
$500
$3,440
f
c AccountNo.
1 0- 050.01
1 0- 050.05
10-050.05
10-050.07
10-050.02
1 0- 050.02
1 0- 050.02
1 0- 050.03
1 0- 050.05
10- 050.06
1 0- 050.06
10- 050.07
10- 050.07
Reductions 1993/94 Budget
Finance
Description
102 Overtime
102 Overtime
103 Parttime
103 Parttirne
313 Software
334 Repairs to Bldgs
359 Small Tools
313 Software
315 Collection Conference
315 AS 400 Tech. Seminar
358 Training
315 Public Parking Conference
358 Parking Seminar
Amount
$1 90
$200
$4,400
$1,800
$3,000
$500
$250
$5,000
$500
$4,000
$1,000
$750
$400
Total $21,990
4 - AccountNo.
10- 103.1
10- 103.2
10- 1 03.3
10- 103.1
1 0- 103.1
10- 103.1
10- 103.1
10- 103.1
10- 103.1
10- 103.1
Total
Reductions 1993/94 Budget
Police
Description
102 Reduce Overtime 5%
102 Reduce Overtime 5%
102 Reduce Overtime 5%
301 Printing
306 Safety Equipment
307 Office Supplies
313 Software .
323 Professional Services
352 Dept. Materials
355 General Supplies
Amount
$275
$1 3,500
$3,000
$500
$2,000
$1,000
$9,000
$500
$1,000
$1,000
$31,775
*
Account No.
10-201.01
Total
Reductions 1993/94 Budget
Fire
Description
399 Supplies NOC
Amount
$500
$500
Reductions 1993/94 Budget
Parks and Recreation
. . AccountNo. Description
1 0- 702.01 103Partime Playgrounds
1 0- 702.02 103Partime Teen Sports
10-702.03 1 03Partime Misc. indoor/outdoor
10-702.04 103Partime Acquatics
1 0- 752.01
10-752.01 359 Small Tools
10-752.03 35 a Small Tools
352 Special Dept. Materials
Amount
$4,000
$1 0,000
$1,685
$1 0,000
$3,000
$500
$4,000
Total $33,185
Reductions 1993/94 Budget
Public Works
f AccountNo.
<
10-351 -1
10-351.1
10-351.1
10-302.1
1 0- 302.1
10-302.1
1 0- 503.4
1 0- 503.5
1 0- 503.6
1 0- 503.8
10- 503.9
1 0- 503.9
1 0- 503.9
1 0- 504.1
Description
103 Partime
1 @Severance Pay
335 Reduce Janitorial City Hall & Police
307 Office Supplies
313 Software
358 Training
352 Special Dept. Materials
352 Special Dept. Materials
520 Spraying Contract
520 Lane striping
331 Repairs to Machinery
335 Maint Contracts
352 Special Dept. Materials
352 Parking lot repaint
Amount
$4,040
$6,370
$5,400
$700
$2,000
$500
$4,500
$200
$1,500
$2,500
$1,700
$2,500
$1,500
$1,000
Total General Fund $34,410
17-403.1 103 Partime Clerical
1 7- 403.1 103 Summer Help
$4,550
$2,800
Total Sewer Fund $7,350
18-451 -03 103 Water Conservation- Parttime Clerk $1,890
1 8- 451.03 301 Printing $200
1 8- 451.03 352 Special Materials $600
18-451.03 358 Training $75
1 8- 455.01 103 Summer Help $5,600
18-455.01 352 Dept. Materials $750
%
Total Water Fund $9,115
TOTAL PUBUC WORKS $50,875
AccountNo.
-.
16- 601.01
16- 601.01
16- 604.09
1 6- 604.09
Reductions 1993/94 Budget
Electric
Description
323 Professional Services
623 Refunds
324 Transportation (carry over)
51 1 Transformers (carryover)
Amount
$20,000
$72,400
$36,000
$40,000
Total $1 68,400
JOURNAL VOUCHER
Debit t Number
01 0.0-69.0
01 6.0-69.0
01 6.0-01 .O
017.0-69.0
01 7.0-01 .O
01 8.0-69.0
01 8.0-01 .O
021 .O-69.0
021 .o-01 .o
7/01 /93
GENERAL LEDGER
Debit
,635,596.OC
,275,605.00
200,106.00
124,771 .OO
351 14.00
Credit
1,635,596.00
1,275,605.00
200,106.00
124,771 .OO
35,114.00
~
Enterprise funds per abatement schedule prepared by Asst City Manager
and 1993/94 budget document.
I 3,271,192.00 I 3,271,192.00 1 0.00
Credit
W#
Ted by:
0.00
To adjust opening entry booking interfund Transfers
12/30/93
Account Number
027.0-69.0
01 0.0-01 .o 027.0-01 .O
01 0.0-69.0
To book adjustments to Ju
45,745.00
45,745.00
45,745.00
45,745.00
SUB L
Debit
opening entry madeto record interfund transfers
3ased on final 1993/94 budget. See Schedule B.
91,490.00 I 91,490.00 1 0.00
IV #
Ceyed by:
0. oc
I JOURNAL VOUCHER To adjust opening entry bookina Reserve Transfers
lased on final 1993/94 budget. See Schedules K thru R, and Sech B.
Account Number
JV #
027.0- 69.1
027.0-69.0
01 7.2-69.0
01 7.2-01 .O
017.1-01.0
01 7.1 -69.0
01 0.0-69.0
01 0.0-69.1
To book adjustments to Jul
12/30/93
GENERAL
Debit
45,745.00
1 ,I 16,379.00
1,116,379.00
20,860.00
LEDGER
Credit
45,745.00
1,116,379.00
1,116,379.00
20,860.00
I
SUB LEDGER
Debit
opening entry made to record reserve transfers ,
Credit
4
i JOURNAL VOUCHER To adjust opening entry booking Estimated Revenue
12/30/93
Account Number
01 0.0-69.0
01 0.0-81 .O
01 0.0-81 .O
01 5.0-81 .O
01 5.0-81 .O
01 5.0-69.0
001
547
To book adjustments to Jul
lased on final 1993/94 buc
GENERAL LEDGER
Debit
424,800.00
960.00
Credit
424,800.00
960.00
opening entry made to record e
let. See Schedules H & I.
960.00
:imated revenue
425,760.00 I 425,760.00 I 960.00
DGER
Credit
424,800.00
V#
;eyed by:
424,800.00
OPENING ENTRY - INTERFUND TRANSFERS
Account Number
11 0.0-01 .o
01 0.0-69.0
11 6.0-69.0
01 6.0-01 .O
11 7.0-69.0
01 7.0-01 .O
118.0-69.0
01 8.0-01 .O
121 .O-69.0
021 .o-01 .o
1,275,605.00
200,106.00
124,771 .OO
351 14.00
-EDGER
Credit
1,635,596.00
1,275,605.00
200,106.00
124,771 .OO
35,114.00
Prepared by
Approved by
I
SUB LEDGER
Debit
To record interfund transfers to General Fund for charges to Library and
Enterprise funds per abatement schedule prepared by Asst City Manager
and 1993/94 budqet document. 1 3,271,192.00 I 3,271,192.00 I 0.00
Credit
IV #
:eyed by:
0.oc
I JOURNAL VOUCHER To adjust opening entry booking contributions
12/30/93 I
Account Number
(1)
01 6.0-69.0
01 6.0-44.0
01 6.0-01 .O
010.0-05.1
01 6.0-44.0
01 0.0-01 .o
01 0.0- 05.1
01 0.0-69.0
(2)
010.0-69.1
01 0.0-69.0
(3)
01 6.2-69.0
01 6.2- 05.1
016.2-05.1
01 6.2-01 -0
016.0-01 .O
016.0-44.3
01 6.0-44.3
01 6.0-69.0
(4)
017.0-69.0
01 7.0-44.5
01 7.0-44.5
01 7.0-01 .O
01 7.1 - 05.2
017.1 -01 .O
017.1 -05.2
01 7.1 -69.0
To book adjustments to Ju
based on final 1993/94 buc
181,505.00
181,505.00
181,505.00
181,505.00
156,791 .OO
302,532.41
302,532.41
302,532.41
302,532.41
486.00
486.00
486.00
486.00
.EDGER
Credit
181,505.00
181,505.00
181,505.00
181,505.00
156,791 .OO
302,532.4 1
302,532.41
302,532.41
302,532.41
486.00
486.00
486.00
486.00
SUB L
Debit
opening entry made to record contributions
et. See Schedules B, C, D, E, F.
tJ1 of2
DGER
Credit
IV #
[eyed by:
1 JOURNAL VOUCHER i
Account Number
(5)
01 7.0-69.0
01 7.0-44.3
01 7.0-44.3
01 7.0-01 .O
01 7.2-01 .O
01 7.2-05.2
01 7.2- 05.2
01 7.2-69.0
(6)
01 8.0-69.0
01 8.0- 69.1
(7)
021 .O-69.0
021 .O-69.1
12/30/93
GENERAL LEDGER
Debit
269,785.00
269,785.00
269,785.00
269,785.00
276.00
259.00
Credit
269,785.00
269,785.00
269,785.00
269,785.00
276.00
259.00
I Pg 2 of 2
SUB LEDGER
Debit Credit
I 3,174,559.64 1 3,174,559.64 1 0.00 I 0. oc
JOURNAL VOUCHER
OPENING ENTRY - APPROPRIATIONS
Account Number
01 0.0-69.0
01 0.0-95.0
01 2.0-95.0
01 5.0-95.0
01 6.0-95.0
016.1 -95.0
01 7.0-95.0
017.1 -95.0
01 8.0-95.0
01 2.0-69.0
01 5.0-69.0
01 6.0-69.0
01 6.1 - 69.0
01 7.0-69.0
017.1 -69.0
01 8.0-69.0
018.1 -81 .O
01 8.1 - 69.0
021 .O-95.0
026.0 - 95.0
027.0 - 95.0
021 .O-69.0
026.0-69.0
027.0- 69.0
028.0- 69.0
028.0- 95.0
029.0- 69.0
030.0-69.0
029.0 - 95.0
030.0- 95.0
031 .O-69.0
031 .O-95.0
120.0-69.0
1 20.0 - 95.0
124.0-95.0
124.0-69.0
125.0-69.0
1 25.0- 95.0
To record General Ledger er
1993/94 budget document.
7/01 193
GENERAL
Debit
26,287,104.00
153,260.00
131,510.00
29,595,515.00
992,080.00
2,826,240.00
9,750.00
1,495,315.00
9,250.00
961,875.00
809,205.00
15,000.00
33,000.00
239,680.00
338,625.00
61 9,800.00
509,190.00
5,400.00
427,OI 5.00
ies for approp
-EDGER
Credit
26,287,104.00
153,260.00
13131 0.00
29,595,515.00
992,080.00
2,826,240.00
9,750.00
1,495,315.00
9,250.00
961,875.00
809,205.00
15,000.00
33,000.00
239’68 0.00
338,62 5.00
61 9,800.00
509,190.00
5,400.00
427,OI 5.00
Prepared by
Approved by
1
SUB LEDGER
Debit
3tions per detail pages in the
The appropriations detail is automatically loaded from budget input program
I 65,458,814.00 1 65,458,814.00 I 0.00
Credit
V#
eyed by:
0.oc
JOURNAL VOUCHER
Prepared by
OPENING ENTRY - INTERFUND TRANSFERS TO GENERAL FUND
Account Number
11 7.0-69.0
01 7.0-01 .O
11 8.0-69.0
01 8.0-01 .O
030.0-01 .O
031 .O-01 .O
033.0-01 .O
060.8-01 .O
121 .o-01 .o
124.0-01 .O
130.0- 69.0
331 .O-69.0
333.0-69.0
360.8- 69.0
121 .O-69.0
124.0-69.0
10.0-01 .o
10.0-69.0
7/01 193
GENERAL LEDGER
Debit
23,180.00
30,905 -00
1 5,805.00
52,835.00
640,000.00
15,455.00
162,270.00
650,515.00
1,590,965.00
To record interfund transfers to the General I
1993/94 budget document.
Credit
23,180.00
30,905.00
15,805.00
52,835.00
640,000.00
15,455.00
162,270.00
650,515.00
1,590,965.00
Jnd per Schedui
1 SUB LEDGER
Debit
B of the
1 3,181,930.001 3,181,930.00( 0.00
Credit
IV #
:wed bv:
0.00
JOURNAL VOUCHER
OPEN1 NG ENTRY - CONTRIBUTIONS
Account Number
01 6.0-69.0
01 6.0-44.0
01 0.0-01 .o
01 0.0- 05.1
01 6.0-44.0
01 6.0-01 .O
010.0-05.1
01 0.0-69.0
01 7.0-69.0
01 7.0-44.0
01 0.0-01 .o
01 0.0-05.2
01 7.0-44.0
01 7.0-01 .O
01 0.0-05.2
01 0.0-69.0
01 8.0-69.0
01 8.0-44.0
01 0.0-01 .o
01 0.0-05.3
01 8.0-44.0
01 8.0-01 .O
01 0.0-05.3
01 0.0-69.0
134.0-69.0
134.0-44.0
01 0.0-01 .o
01 0.0-05.6
134.0-44.0
134.0-01 .O
01 0.0-05.6
01 0.0-69.0
010.0-69.0
01 0.0-44.8
01 0.0-44.8
01 0.0-01 .o
030.0-01 .O
To record General Ledger ei
7/01 193
GENERAL
Debit
3,218,690.00
3,218,690.00
3,218,690.00
3,218,690.00
385,000.00
385,000.00
385,OO 0.00
385,000.00
750,000.00
750,000.00
750,000.00
750,000.00
247,300.00
247,300.00
247,300.00
247,300.00
200,700.00
200,700.00
200,700.00
ries for contribi
-EDGER
Credit
3,218,690.00
3,218,690.00
3,218,690.00
3,218,690.00
385,000.00
385,000.00
385,000.00
385,OO 0.00
750,000.00
750,000.00
750,000.00
750,000.00
247,300.00
247,300.00
247,300.00
247,30 0.00
200,700.00
200,700.00
:ions per Schedt
SUB L
Debit
2B-G
of the 1993/94 budgetdocument.
'age 1 of 4
'reDared bv
ipproved by
DGER
Credit
IV #
:eyed by:
JOURNAL VOUCHER
OPENING ENTRY - CONTRIBUTIONS
Account Number
030.0 - 05.0
030.0 - 69.0
130.0-05.0
11 0.0-69.0
01 0.0-44.3
01 0.0- 01 .o
01 2.0-05.0
I1 0.0-44.3
I1 2.0-01 .o
312.0-05.0
120.0- 01 .o
120.0-05.0
01 2.0-69.0
120.0-05.0
120.0-69.0
31 0.0-69.0
010.0-69.1
31 6.0-69.0
01 6.0-44.8
01 6.0-01 -0
030.0 - 05.1
030.0- 69.0
31 6.0-44.8
030.0-01 .O
030.0-05.1
01 6.0-69.0
01 6.0-44.3
01 6.0-01 .O
016.2-05.1
D16.0-44.3
01 6.2-01 .O
016.2-05.1
01 6.2-69.0
016.0-69.0
01 6.0-44.2
01 6.0-44.2
Debit
200,700.00
558,650.00
558,650.00
153,260.00
153,260.00
405,390.00
405,390.00
177,651 .OO
27,755.00
27,755.00
27,755.00
27,755.00
302,655.OO
302,655.00
302,655.00
302,655.00
954,280.00
954.28 0.00
.EDGER
Credit
200,700.00
200,700.00
558,650.00
558,65 0.00
153,260.00
153,260.00
405,390.00
405,390.00
177,651 .OO
27,755.00
27,755.00
27,755. oc)
27,755.oa
302,655.00
302,65 5.00
302,655. oa
302.655.00
954,280.00
SUB L
Debit
'age 2 of 4
epared by
>proved by
DGER
Credit
eyed by:
JOURNAL VOUCHER 1 Page 3 of 4
7/01 193
GENERAL LEDGER
Account Number
01 6.0-01 .O
016.1 -05.1
01 6.1 -69.0
01 6.1 -01 .O
016.1 -05.1
01 7.0-69.0
017.0-44.5
01 7.0-01 .O
017.1 -05.2
017.1 -69.0
01 7.0-44.5
017.1 -01 .O
017.1 -05.2
01 7.0-69.0
01 7.0-44.8
01 7.0-01 .O
030.0-05.2
030.0- 69.0
01 7.0-44.8
030.0-01 .O
030.0-05.2
01 8.0-69.0
01 8.0-44.6
01 8.0-01 .O
01 8.1 -05.3
018.1 -69.0
01 8.0-44.6
01 8.1 -01 .O
018.1 -05.3
01 8.0-69.0
01 8.0-69.1
01 8.0-69.0
01 8.0-44.8
01 8.0-44.8
01 8.0-01 .O
Debit
954,280.00
954,280.00
133,254.00
133,254.00
133,254.00
133,254.00
13,100.00
13,100.00
1 3,100.00
13,100.00
480,810.00
480,810.00
480,810.00
480,810.00
29,554.00
7,450.00
7,450.00
Credit
954,28 0.00
954,280.00
954,280.00
133,254.00
133,254.00
133,254.00
133,254.00
13,100.00
13,100.00
13,100.00
13,100.00
480,810.00
480,810.00
480,810.00
480,810.00
29,554.00
7,450.00
7.450.00
SUB LEDGER
Debit
I I
V#
eyed by:
JOURNAL VOUCHER
7/01 193
GENERAL
Debit
7,450.00
7,450.00
69,734.00
7,450.00
7,450.00
69,734.00
'age 4 of 4
PProved by
-epared by
IV #
JOURNAL VOUCHER 1 Page 1 of 3
OPENING ENTRY - ESTIMATED REVENUES
Account Number
01 0.0-81 .O
01 0.0-69.0
01 2.0-81 .O
01 5.0-81 .O
01 6.0-81 .O
01 2.0-69.0
01 5.0-69.0
01 6.0-69.0
017.0-69.0
01 7.0-81 .O
01 8.0- 81 .O
01 8.0-69.0
021 .O-81 .O
021 .O-69.0
021 -2- 69.0
023.0 - 69.0
026.0- 69.0
027.0 - 69.0
021 -2-81 .O
323.0-81 .O
326.0- 81 .O
327.0-81 .O
328.0-81 .O
329.0-81 .O
130.0-81 .O
028.0-69.0
029.0 - 69.0
030.0- 69.0
031 .O-69.0
032.0-69.0
033.0- 69.0
036.0-69.0
037.0- 69.0
038.0-69.0
131 .O-81 .O
132.0-81 .O
133.0-81 .O
136.0-81 .O
137.0-81 .O
138.0-81 .O
To record General Ledger er
of the 1993/94 budget.
Debit
19,324,345.00
22,100.00
131,510.00
35,374 , 500.00
3,557,700.00
2,887,900.00
927,255.00
11,300.00
53,600.00
809,205.00
58,100.00
25,500.00
240,300.00
38,600.00
628,600.00
428,000.00
206,000.00
289,400.00
151,300.00
461,500.00
,
-EDGER
Credit
19,324,345.0C
22,100.oc
131,510.OC
35,374 , 500. OC
3,557,700. OC
2,887,900.0C
927,255. oa
11,300.OC
53,600.0C
809,205.00
58,100.00
25,500.00
240,300.00
38,600.00
628,600.00
’ 428,000.00
206,000.00
289,400.00
151,300.00
461,500.00
.ies for estimated revenues per
I
Debit
:hedule H & I
The revenue detail 7s automatically loaded from budget input program.
I
Credit
W#
Ted by:
JOURNAL VOUCHER
OPENING ENTRY - ESTIMATED REVENUES
Account Number
041 .O-81 .O
045.8-81 .O
046.0-81 .O
047.0-81 .O
048.2-81 .O
049.0-81 .O
041 .O-69.0
045.8 - 69.0
046.0 - 69.0
047.0- 69.0
048.2 - 69.0
049.0-69.0
060.1 - 69.0
060.2-69.0
060.3 - 69.0
060.4- 69.0
060.1 -81 .O
060.2-81 .O
060.3-81 .O
060.4-81 .O
060.5-81 .O
060.6-81 .O
060.7-81 .O
060.8-81 -0
060.5- 69.0
060.6 - 69.0
060.7-69.0
060.8 - 69.0
075.0- 69.0
075.0-81 .O
120.0-81 .o
120.0-69.0
120.1 -81 .O
120.1 -69.0
121 .O-69.0
122.0-69.0
121 .O-81 .O
122.0-81 .O
123.0-81 .O
123.0-69.0
7/01 /93
GENERAL
Debit
357,500.00
499,500.00
6,600.00
600.00
2,300.00
52,500.00
450,000.00
85,500.00
61 2,600.00
400,000.00
71,400.00
33,700.00
755,000.00
402,000.00
23,800.00
103,800.00
800.00
131,200.00
52,600.0a
19,000.0c
,EDGER
Credit
357,500.00
499,500.00
6,600.00
600.00
2,300.00
52,500.00
450,000.00
85,500.00
61 2,600.00
400,000.00
71,400.00
33,700.00
755,000.00
402,000.00
23,800.00
103,800.00
800.00
131,200.00
52,600 .oa
19,000.0c
SUB L
Debit
'age 2 of 3
repared by
.pproved by
DGER
Credit
IV #
:eyed by:
JOURNAL VOUCHER 1 Page 3 of 3
OPENING ENTRY - ESTIMATED REVENUES
Account Number
124.0-81 .O
124.0-69.0
125.0-81 .O
125.0-69.0
126.0-69.0
128.0-69.0
134.0-69.0
141 .O-69.0
126.0-81 .O
128.0-81 .O
134.0-81 .O
141 .O- 81 .O
7/01 193
GENERA1
Debit
653,97 0. W
479,53 0.W
193,500.00
20,200. o(3
247,300.00
1,000.00
653,970.00
479,53 0.00
193,500.00
20,200.00
247,300.00
1,000.00
1 SUB LEDGER
Debit
1 71,282,615.00 I 71,282,615.00 I 0.00
Credit
IV #
wed by:
0.00
JOURNAL VOUCHER
OPENING ENTRY - RESERVE TRANSFERS
Account Number
017.1 -69.0
017.1 -01 .O
01 7.2-69.0
01 7.2- 01 .O
027.0 - 69.0
027.0-69.1
028.0- 69.1
028.0 - 69.0
029.0 - 69.0
029.0 - 69.1
330.0 - 69.1
030.0 - 69.0
331 .O-69.1
031 .O-69.0
To record General Ledger er
iudget Schedules K thru R.
7/01 /93
GENERAL LEDGER
Debit
16,379.00
16,379.00
43,100.00
7,500.00
620.00
86,825.00
44,035.00
Credit
1,116,379.0C
1 , 1 16,379.0C
43,100.0C
7,500.00
620.00
66,825. OC
44,035 .00
*ies for transfers of reserves per
SUB L
Debit
393/94
1 2,394,838.00 1 2,394,838.00 I 0.00
Prepared by
Aooroved bv ..
IDGER
Credij
IV #
:eyed by:
0.00