HomeMy WebLinkAboutBudget FY 2002-20032002-03
2nd Year of Two Year
FINANCIAL PLAN AND BUDGET
CITY OF LODI
CALIFORNIA
City of Lodi
Mission Statement
“The City of Lodi’s purpose is to enhance the quality
of life for Lodi residents reflecting our high
community standards. ”
2002-2003
Second Year of Two Year
FINANCIAL PLAN AND BUDGET
Phillip A. Pennino, Mayor
Susan Hitchcock, Mayor Pro Tempore
Emily Howard, Council Member
Keith Land, Council Member
Alan Nakanishi, Council Member
H. Dixon Flynn, City Manager
Prepared by the Staff
of the
City of Lodi
CITY OF LODI, CALIFORNIA
TABLE OF CONTEXTS
I
TABLE OF CONTENTS
SECTION A . INTRODUCTION
City Manager Budget Message ....................................................................................................................... A- 1
Graph - Your City’s Budget for Services in 2002-03 ..................................................................................... A-9
Resolution Adopting 2002-03 Financial Plan and Budget ............................................................................ A-10
SECTION B . POLICIES AND OBJECTIVES
Overview ..................................................................................................................................................... B- 1
General Budget Policies
Financial Plan Organization ...................................................................................................................... B-3
Budget Administration ............................................................................................................................. B-3
General Revenue Management ................................................................................................................ B-4
Recreation and Community Center Fees .................................................................................................. B-5
Enterprise Fund Fees and Rates ............................................................................................................... B-6
Other Fees and Rates ............................................................................................................................... B-6
Revenue Distribution ............................................................................................................................... B-7
Appropriation Limitation ....................................................................................................................... B-10
Investments ............................................................................................................................................ B-11
Capital Financing and Debt Management .............................................................................................. B- 12
Capital Improvement Management ........................................................................................................ B- 14
Human Resource Management .............................................................................................................. B-15
Productivity Reviews ............................................................................................................................. B-17
Contracting for Services ........................................................................................................................ B- 18
Cost of Services ..................................................................................................................................... B-19
Carryover Policy .................................................................................................................................... B-20
Fleet Policy ........................................................................................................................................... €3-21
Major City Goals
Overview ............................................................................................................................................... B-23
Summary of Major City Goals ............................................................................................................... B-23
Summary of Major City Objectives ........................................................................................................ B-25
SECTION C . CHANGES IN FUND BALANCE
Overview
Introduction ............................................................................................................................................. C- 1
Organization of City Funds ...................................................................................................................... C-2
Fund Balance . All Funds Combined ....................................................................................................... C-3
Individual Fund Balance Statements
General Fund ........................................................................................................................................... C-4
TABLE OF CONTENTS
Special Revenue Funds
Library Fund ....................................................................................................................................... C-5
Street Fund ......................................................................................................................................... C-6
Transportation Development Act Fund .............................................................................................. C-7
Block Grant Fund ............................................................................................................................... C-8
Police Special Revenue Fund ............................................................................................................. C-9
Capital Outlay Fund ......................................................................................................................... C-10
Equipment Fund ............................................................................................................................... C- 11
Vehicle Replacement Fund ............................................................................................................... C- 12
Debt Service Fund ................................................................................................................................ C- 13
Enterprise Funds
Water Utility Fund ............................................................................................................................ C-14
Wastewater Utility Fund ................................................................................................................... C-15
Electric Utility Fund ......................................................................................................................... C- 16
Transit Fund ................................................................................................................................ C- 17
Benefits Fund ................................................................................................................................... C-18
Self Insurance Fund ......................................................................................................................... C-19
Trust and Agency Fund .................................................................................................................... C-20
Capital Project Fund
Internal Service Funds
Trust and Agency Fund
SECTION D . FINANCIAL AND STATISTICAL TABLES
Overview ................................................................................................................................................. D- 1
Appropriation Spending Limit ................................................................................................................. D-2
Revenues by Major Category and Source ................................................................................................ D-4
Operating Budget by Activity .................................................................................................................. D-8
Summary of Interfimd Transactions ....................................................................................................... D- 10
Summary of Sigmficant Expenditure and Staffing Changes ................................................................... D-13
Capital Budget by Activity ..................................................................................................................... D- 16
Regular Positions by Department ........................................................................................................... D-20
SECTION E -DEBT SERVICE REQUIREMENTS
Debt Service Requirements . City ............................................................................................................ E-1
Section A
INTRODUCTION
Yfiifi? .Z Finnino
csusan SLfiCfiCOCk
GmiLy g. Xoruard
Xei& &and
3fin 6. XdanisGi
MAYOR
MAYOR PRO TEMPORE
COUNCIL MEMBER
COUNCIL MEMBER
COUNCIL MEMBER
CITV HALL, 22 1 WEST PINE STREET
LODI, CA 95240
(209) 333-6700
FAX (209) 333-6807
SY: Drion 94-
Cin MANAGER
9indJf 9. Syny.
Cin ATTORNEY
I am pleased to present the second year of the City's two-year Financial Plan and Budget for
fiscal year 2002-2003. This plan is the result of efforts by the City Council, staff and members
of the public over a period of eight months and includes the work done in the Spring of 2001.
The result is a balanced budget with sufficient reserves for unanticipated contingencies.
The table below summarizes the state of the City's funds for fiscal year 2002-03 with projected
revenues and expenditures.
I BEGINNING I OTHER ENDING
FUND I BALANCE 1 REVENUES I EXPENDITURES I SOURCES & I BALANCE
A description of the City's budget policies, goals and objectives is included in Section B. A
description of significant budget changes is described in Section D, and a listing of the City's
capital budget is included in Section E.
FACTORS INFLUENCING THE FINANCIAL PLAN
State and Local Economy
Lodi is located approximately 34 miles south of Sacramento and 100 miles east of San
Francisco. The regional economy is based primarily on agricultural products including wine-
grapes, nuts, hits and milk; the Lodi area is one of the largest and most productive wine-grape
regions in the United States. Population growth is considerably slower than the County and
surrounding communities given the City's growth control ordinances. Assessed valuations have
risen moderately during the past decade, with somewhat larger gains in recent years including a
6.9% rise in 2001.
In January 2002, the City received a rating from Fitch of "A+". In their press release Fitch
commented: "The City's financial health is good with adequate reserves and diverse sources of
General Fund revenues. Prudent long-term planning along with strong management policies and
practices also protect the City's financial health. Annually, the City adopts a two-year financial
plan/budget along with a rolling seven-year capital plan. Debt levels remain low though
somewhat higher as a result of this certificate. Capital improvements are financed through pay-
as-you-go, particularly from a 30% set aside of the City's share of property taxes, and one-time
revenues. "
The City of Lodi continues to experience unprecedented economic growth. This is reflected in
the growth of sales and property taxes. These revenues are projected to grow 7% in fiscal year
2002-03, which is 3.5% higher than the City's original long-term revenue projections.
Application for building permits is at an all time high, sales tax increased 15% in the fourth
quarter of 2001 over the prior year and new commercial and industrial businesses continue to
locate in Lodi.
The wine-grape industry surrounding Lodi continues to prosper. In the last two years, 35 new
wineries located in the Lodi area. This growth increases the tourism dollars. The 12-screen
theater has been successful in the downtown bringing in 10,000 patrons per week. Management
at the theater reports their theater is the most successful in the chain of theaters to which they
belong. With this success there has been new investment in the downtown with new stores and
restaurants. The City also continues to invest in the downtown. A 329-space parking garage was
added and a new indoor sports facility is in the design stage.
These activities have isolated Lodi from the general downturn of the economy experienced by
many cites throughout Central California.
State Legislation
On the legislative front, things are in a state of suspended animation at this point. The Senate
went into summer recess on June 29th, immediately after adopting the budget, and will not be
returning until August 5th. Although the Assembly is still in session, their activities have been
essentially moribund. Assembly floor sessions are taken up with laudatory speeches on behalf of
Assembly Members who are leaving the Assembly at the close of this session.
The budget as approved by the California Senate, received the bare 27 votes required. The votes
were provided by one Republican and 26 Democrats. The budget was presented to the Assembly
on June 3&h, and the results were not as happy. The budget received 49 votes, falling five votes
short of passage. Current Capitol thinking is that there are now 52 votes available to pass the
budget on the Assembly side - still two votes shy of the required 54 votes. Since June 30th, the
Assembly has not put the budget up for another vote.
The current budget does not have a significant impact on the City. The State has been careful not
to make any changes that would alienate cities. However, cities, to include Lodi, will have to
bear a 24% increase over four years (6% per year) in their California Public Employees
Retirement System, due to State losses in the Stock market and an increase of 25% in medical
cost for employees.
2
THE BUDGET IN BRIEF
This is the second year of the City's two-year Financial Plan and Budget that emphasizes long-
term planning and management services. Accordingly, the budget should be viewed in the
context of past fiscal prudence, along with the revenue and expenditure projections for fiscal
year 2002-03. Fund balances for all funds combined are anticipated to increase $420,000.
The following is a summary of significant changes in the City's Operating Budgets:
General Fund
General Fund revenues are projected to be 7.8% or $2,180,575 higher in 2002-03 than the prior
fiscal year. This estimate reflects an increase of $951,317 in tax revenues and $922,161 in
revenue from others.
In March 2000, the City Council approved the Cash Flow Model created by the City's Financial
Advisor. This Model outlined growth assumptions for the various revenue categories based on
examination of the historical performance of the City as well as forecast fiom other municipal
agencies, independent recognized experts and the State. These represented conservative
estimates that the City has far exceeded.
As shown below, the City receives approximately 64% of General Fund revenues from taxes.
The property tax, sales tax and in-lieu franchise tax receipts account for the largest portion of tax
revenue. The increase in commercial and residential construction and the upturn in property
values have added tax revenues above the 2.5% growth outlined in the cash flow model.
INVESTMH 8 PROP67W
FWWUE FROM OTHERS FINES
LlCwSes 8 PEIWlrrS
SERWCECHARGeS
oTHwsouRcEs
(us=)
3
TRANSPORTATION
LHSURE, CULTURAL & SOCIAL
PUBLIC
SAM ECCONOM IC
The chart above shows the breakdown of operating expenditures by Mission: Public Safety
services, 42%. Transportation services, 7% Leisure/Cultural services, 13%, Community and
Economic Development services, 1 1% and General Government services, 27%. Operating
expenditures are projected to increase 4.98% or $1,498,236 in 2002-03. The bulk of the increase
can be attributed to 11.5 new full-time equivalent positions; an increase of 6% in the PERS
rates; a 25% increase in medical insurance rates; and, a 3% increase in salaries as approved in
the Memorandums of Understanding (MOU) with the City’s various bargaining units.
There is $915,375 of increases in significant expenditure and staffing changes for General Fund
activities. The City staff will continue to actively look for grants to offset the increase in General
Fund expenditures.
Overall the General Fund remains strong with a fund balance of $4,472,62; 14.2% of projected
expenditures. City Council policy targets a reserve of 15% but allows for variations from year-
to-year to account for economic and fiscal changes. The reserve is projected to be $843,000
greater than in fiscal year 2000-0 1.
Library Fund
Library revenues are projected to increase 2.1% with the largest portion coming from property
tax revenues. Property taxes are projected to increase 7% or $81,596 in fiscal year 2002-03.
Expenditures are projected to increase 2.5% in fiscal year 2002-03. Overall, the Library Fund
remains healthy with a projected fund balance of $779,959 or 64% of projected
operating expenditures.
Water Utility Fund
Revenues are projected to increase significantly (30.7% or $1,564,000) in the Water Fund in
2002-03 due to increases in water rates to pay for infrastructure improvements. Operating
expenditures are projected to increase slightly by $13,845. Accordingly, the fund balance will
increase to $3,397,952 or 124% of projected operating expenditures in fiscal year 2002-03.
4
Wastewater Utility Fund
Revenues are projected to increase by 31.4% or $1,727,000 in fiscal year 2002-03 for
infrastructure improvements. Operating expenditures have decreased slightly by $8,055, while
capital expenditures are anticipated to increase by 304% or $2,590,830; however, the projected
fund balance is anticipated to be $3,314,372 or 96.9% of projected operating expenditures in
fiscal year 2002-03.
Electric Utility Fund
Revenues are projected to increase 9% or $4,429,327 in fiscal year 2002-03 as a result of an
increase in service charges to make up for the increased cost of bulk power in fiscal year 2000-
01 of approximately $10.2 million. The failed deregulation policies of the State and the
runaway cost of power in the Spring of 2001 significantly impacted the Electric Utility;
however, the "market cost adjustment'' approved by the City Council in 2001 has corrected this
imbalance in the Electric Utility Fund,
Overall expenditures in the Electric Fund are projected to increase slightly by 1.6% or $856,472
in fiscal year 2002-03 and the fund balance is projected to increase 76% or $6,723,770. This is
29% greater than projected operating expenditures and well above the City Council's target of
15%. Accordingly, the Electric Utility Fund is financially healthy at this time. The fund balance
does not include restricted cash from the proceeds of the Certificates of Participation of
approximately $24 million to be used for infrastructure improvements in the Electric Utility.
Debt Service
In 1995 and 1996 the City obligated a total of $15.1 million in Certificates of Participation for
General Fund capital projects, principally for Hutchins Street Square, Downtown Revitalization,
Cherokee Lane Beautification, and the City Hall Renovation. The annual debt service of
approximately $1,268,000 per year is serviced with property taxes distributed to the Capital
Fund in accordance with City budget policies. In January 2002, the City refinanced these
Certificates and obligated a total of approximately $26.7 million to finance the new police
station, renovation of Fire Station #2, and design costs for the indoor sports facility, the aquatics
center, DeBenedetti Park and the animal shelter. The annual lease payment will be $1,678,720.
SIGNIFICANT BUDGETED PROJECTS
One significant purpose of this budget is to implement the City Council's goals described on
page B22 of the 2001-03 Financial Plan and Budget. These goals and the City's Budget Policies
are the foundation for the two-year Financial Plan. There are several priority projects that the
City Council has approved, some of which were accomplished in fiscal year 2001-02. These
projects are:
New Police Station
The new Police Station is under construction and will be completed in January 2004. The cost
of the project is approximately $17.5 million. This building is designed to meet the needs of the
Police Department for the next 20 years. The project is being paid for with a grant from the
State for $4 million, Certificates of Participation and annual set-aside funds.
5
The Police Building is designed to be a 54,000 square foot, two-story building to house Police
operations, including staff offices and work space, property and evidence handling areas, and
storage and mechanical rooms. The facility also includes a 5,600 square foot Type 1 jail, 1,000
square foot dispatch center, and 10,000 square feet of expansion shell space for future growth.
The site will also include 100 secure parking spaces for Police vehicles, a sally port for prisoner
transportation and a shelter for Police motorcycles. Trash enclosures and an emergency
generator will also be installed on the site.
Old Public Safetv Building Remodel
The existing Public Safety Building currently houses the Police Department and Station #1 of
the Fire Department. The building is 30 years-old and has many mechanical and design
deficiencies. The City Council has approved a study to evaluate the building for future
renovation and use.
DeBenedetti ParWG-Basin
The project consists of design and development of a 49-acre youth sports complex (with lighted
fields) and park within the "G-basin", which provides storm water storage in the park. This
project is one of the highest unranked projects identified by the Parks and Recreation
Commission and the City Council. The estimated cost of the project is $11.2 million, which is
approximately $5 million greater than the estimate in June 2001. The project is currently in
schematic design and construction design should be completed by January 2003.
Indoor Sports Center
This project consists of development and construction of a 40,000 square foot building to
provide space for a gymnasium, exercise rooms, kitchen, meeting rooms and offices for
community use. The estimated cost is $10.9 million and is currently in the schematic design
phase. The construction design phase should be completed by February 2003.
Outdoor Skate Park
The outdoor skate park was completed in May 2002 and a formal dedication will be held in
August 2002. The City contracted with Spohn Ranch to manage the park and to provide
equipment. The cost of the project to the City was approximately $540,000.
Aquatics Center
This project consists of design and construction of a recreation pool with water features, a 50-
meter competitive pool, snack bar, changing rooms, showers, parking and picnic areas. The
estimated cost of the project is $7 million which is a $4 million increase fkom the estimate made
in June 2001. The project is currently in the schematic design phase and construction design
should be completed by March 2003.
Civic Center Veterans Monument
This project was completed and dedicated in May 2002. The cost of the project was
approximately $490,000 of which $450,000 will be reimbursed to the City by the Veterans
Advisory Foundation. This Monument consists of a 21.5 foot stainless-steel obelisk, a 7-foot
granite sphere, an eternal flame and a pool outlined by blue cobalt tile, all underlit. The
Monument is in a very visible location by City Hall and has received wide acclaim by the
community.
6
Animal Shelter Facility
The Lodi Animal shelter was built in the 1960’s to service a community of approximately
26,000. As most shelters built at that time, its purpose was to be a “dog pound”, i.e. a place to
impound stray and vicious dogs before euthanizing them. The current shelter cannot meet the
newly mandated State law or fulfill the expectations of a community eager to provide more
humane animal care.
The project is currently in schematic design and construction design should be completed by
October 2002. The estimated cost of the project is $4 million which is $1.5 greater than the
original estimate made in June 2001. This will be an 18,000 square foot facility on a 3-acre site.
It will include kennels, isolation kennels, cat cages, community classroom, a clinic, storage
areas, exercise areas and areas set aside for expansion of kennels.
Sports Complex
The City is evaluating the feasibility of leasing land to Pro Style Sports for the construction of a
regional sports complex. This project has been on the drawing board since 1993 with an
environmental study due in January 2003. If the project proves to be financially and
environmental feasible, it could significantly increase tourism to Lodi and the Central Valley.
As described, the project includes 40 soccer fields, 18 softball fields, nine baseball fields, four
football fields, a field house, and other support facilities. There has been a good deal of
attention given to the project by State Senator Machado, who introduced legislation to stop
development of the facility; however, the developers and proponents do not see this legislation
as a set back, but just another obstacle to overcome.
Paramedics
The City is evaluating the need for providing paramedic/ambulance services. This service is
currently being provided by American Medical Response (AMR), a private National company.
There is considerable debate within the community as to whether this is an appropriate activity
for the City to pursue. The opponents argue that the private sector is providing quality service
and that government should not take over services provided by the “private sector” without
overriding justification. The proponents argue that the City would provide a more responsive
and cost effective service for the residents of Lodi. Both sides believe their position is well
justified and represents the best interest of the City.
In this fiscal year the City Council will make a decision as to whether to implement a
paramedic/ambulance program in part or whole. Currently, the City Council appears to favor
paramedic service but not ambulance service.
Redevelopment
The City Council recently adopted an ordinance to implement a “redevelopment agency”. Under
California law the ordinance was challenged by approximately 4,000 residents who petitioned to
have the ordinance put to the voters for approval. If there are 4,000 valid signatures, the City
will be required to have either a special election or to place the matter on the ballot for March
2003. However, the City Council could rescind the ordinance.
City staff has strongly supported the establishment of a redevelopment agency. We believe this
is an important tool needed to assist “east-side” residents improve their neighborhoods and to
attract quality businesses into existing commercial zones.
7
Conclusion
The 2002-03 Financial Plan and Budget is a balanced plan for funding City services. Services
will continue at levels approved by the City Council in prior years. Growth is limited to those
activities and programs that can be supported by fees, grants or the projected increase in
revenues.
The City will continue to promote economic growth, public safety, leisure/cultural services, and
community development programs. The City recognizes the need for economic development
and supports the Chamber of Commerce, the Downtown Lodi Business Partnership, the the Lodi
Conference and Visitors Bureau. Tourism continues to be a viable opportunity for City
participation and promotion.
In the next year, the City will review the needs for affordable and low-income housing, budget
development, commercial development, waterhewer infrastructure, paramedic services and the
City’s capital projects. Staff plans to bring to the City Council the opportunity to approve and
fund construction of the animal shelter, aquatics facility, DeBenedetti Park and the Indoor Sports
Facility. These projects will significantly improve the quality of life in Lodi for many years to
come.
Acknowledpment
I wish to thank the Department heads and their staff for their cooperation and responsiveness in
preparing the 2002-03 Financial Plan and Budget. I would also like to thank the four Council
Members who supported staff in the preparation and adoption of this Plan, both operating and
capital. Special recognition is given to those staff members who worked many hours to ensure
that the budget was correct, accurate and in a format consistent with the City’s high standards.
They are Janet Keeter, Deputy City Manager, Vicky McAthie, Finance Director, Ruby Paiste,
Accounting Manager and Janet Hamilton, Management Analyst. They are to be commended for
their professionalism and dedication to the City of Lodi.
The Government Finance Officer’s Association has again presented the City of Lo& with a
Distinguished Budget Presentation Award for the previous two-year Budget. I believe this
Financial Plan and Budget continues to conform to the high standards the City has achieved in
the past and will once again be recognized for its excellence.
Respectfully,
n
H. Dhon Flynn
City Manager
8
YOUR CITY'S BUDGET FOR SERVICES IN 2002-03
SOURCES CAME FROM:
TAXES
LICENSES & PERMITS
FINES & FORFEITURES
INVESTMENTS
REVENUES FROM OTHERS
SERVICE CHARGES
OTHERREVENUE
OTHER SOURCES
TOTALS
$ 24.291
1.656
0.761
5.1 65
15.881
71.007
0.854
56.008
$ 175.623
Other Sources Taxes 14%
Licenses & Permits 1%
Investments 3%
Revenue from Others oo,_
Y
Service Charges
EXPENDITURES BUDGETED
PUBLIC SAFETY
PUBLIC UTILITIES
TRANSPORTATlONlSTREETS
LElSURElRECREATlON
COMMUNITY DEVELOPMENT
GENERAL GOVERNMENT
DEBT SERVICE
CAPITAL PROJECTS
PURCHASED POWER
OTHER PURCHASES
FUND BALANCE
TOTALS
P
PURCHASED
POWER
CAPITAL
PROJECT
MILLIONS
13.492
18.1 54
4.662
5.263
3.333
13.651
3.899
68.1 36
30.551
0.526
13.956
$ 175.623
'UBLIC SAFETY GENERAL GOVERNMENT 8% !z2 PUBLIC UTILITIES 10%
OMMUNITY
LEISURE/ RECREATION
TRANSPORTATION & STR
FUND BALANCE 8%
DEBT SERVICE
.E
2 Yo
3 Yo
:ETS
A-9
RESOLUTION NO. 2002-142
A RESOLUTION OF THE LODl CITY COUNCIL ADOPTING THE 2002-
2003 OPERATING BUDGET FOR THE FISCAL YEAR BEGINNING JULY
1,2002 AND ENDING JUNE 30,2003, AND FURTHER APPROVING THE
2002-2003 APPROPRIATION SPENDING LIMIT
_____________-_________________I________-------------------------------- ........................................................................
WHEREAS, the City Manager submitted the 2002-2003 Operating Budget to the City
Council on June 19,2002; and
WHEREAS, the 2002-2003 Operating Budget was prepared in accordance with the City
Council’s goals, budget assumptions, and policies; and
WHEREAS, the City Council conducted budget meetings on February 5, 2002
(Shirtsleeve Session), March 26, April 2, April 23, May 7, May 28,. and June 1 1, 2002 at the
Carnegie Forum; and
WHEREAS, the 2002-2003 budget is balanced and does not require additional taxes or
fees; and
WHEREAS, the City Council is required to adopt the Appropriations Spending Limit; and
WHEREAS, the Appropriations Spending Limit and the annual adjustment factors
selected to calculate the Limit are part of the Financial Plan and Budget.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Lodi, as
follows:
1. That the 2002-2003 Operating (including the Appropriations Spending Limit) as
proposed by the City Manager and amended by the City Council is adopted; and
2. That the funds for the 2002-2003 Operating Budget are appropriated as
summarized in the document on file in the City Clerk’s Office.
I hereby certify that Resolution No. 2002-142 was passed and adopted by the City
Council of the City of Lodi in a regular meeting held June 19, 2002, by the following vote:
AYES: COUNCIL MEMBERS - Hitchcock, Howard, Land, Nakanishi, and Mayor
Pennino
NOES: COUNCIL MEMBERS - None
ABSENT : COUNCIL MEMBERS - None
ABSTAIN: COUNCIL MEMBERS - None
SUSAN J. BLACKSTON
City Clerk
2002-1 42
RESOLUTION NO. 2002-143
WHEREAS, the City Manager submitted the 2002-2003 Capital Improvement Budget to
the City Council on June 19, 2002; and
WHEREAS, the 2002-2003 Capital Improvement Budget was prepared in accordance
with the City Council’s goals, budget assumptions, and policies; and
WHEREAS, the City Council conducted budget meetings on February 5, 2002
(Shirtsleeve Session), March 26, April 2, April 23, May 7, May 28, and June 11, 2002 at the
Carnegie Forum; and
WHEREAS, the 2002-2003 budget is balanced and does not require additional taxes or
fees.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Lodi, as
follows:
1. That the 2002-2003 Capital Improvement Budget as proposed by the City
Manager and amended by the City Council is adopted; and
2. That the funds for the 2002-2003 Capital Improvement Budget are appropriated
to a Capital Control Account for further allocation by the City Council on a
project-by-project and purchase-by-purchase action.
I hereby certify that Resolution No. 2002-143 was passed and adopted by the City
Council of the City of Lodi in a regular meeting held June 19, 2002, by the following vote:
AYES: COUNCIL MEMBERS - Howard, Land, Nakanishi, and Mayor Pennino
NOES: COUNCIL MEMBERS - Hitchcock
ABSENT: COUNCIL MEMBERS - None
ABSTAl N : COUNCIL MEMBERS - None
SUSAN J. BLACKSTON
City Clerk
2002-1 43
Section B
POLICIES AND GOALS
2001-2003 FINANCIAL PLAN AND BUDGET
OVERVIEW - BUDGET POLICIES AND GOALS
OVERMEW
The overall goal of the City's Financial Plan and Budget is to establish and maintain effective management of
the City's resources. Formal statements of budget policy and major goals provide the foundation for effective
planning. Accordingly, this section describes the basic budget policies used in guiding the preparation and
nlanagement of the City's overall budget. This section is composed of the following major units:
* Budget Management and Control Policies
* Major City Goals
Some of the benefits to establishing iinancial policy include:
1. Publicly adopted policy statements contribute greatly to the credibility of and public corddence in
the City. For the credit rating industry and prospective investors, such statements show the City's
commitment to sound financial management and fiscal integrity.
2. Established policy saves time and energy. Once decisions are made at the policy level, the issues do
not need to be discussed each time a decision has to be made.
3. The process of developing overall policy directs the attention of staff and Council to the City's total
financial condition rather than single-issue areas. Moreover, this process requires staff and Council
to think about linking long-term financial planning with day-to-day operations.
As overall policies are developed, the process of trying to tie issues together can bring new
information to the surface and reveal fixther issues that need to be addressed.
Developing financial policies reinforces the Council's policy role in maintaining good financial
condition.
Setting financial policies can improve the City's fiscal stability by setting a forward-looking approach
to planning.
Explicit policies contribute to continuity in handling the City's financial af3m-s.
4.
5.
6.
7.
BUDGET MANAGEMENT AND CONTROL POLICIES
The following policies guide the preparation and execution of the 2001-2003 Financial Plan and Budget:
Financial Plan Organization
Budget Administration
General Revenue Management
Recreation and Community Center Fees
Enterprise Fund Fees and Rates
Other Fees and Rates
Revenue
Appropriation Limitation
Fund Balance Designations and Reserves
Investments
Capital Financing and Debt Management
Capital Improvement Budget
Human Resource Management
Productivity Reviews
Contracting For Services
Allocating Cost of Services
Carryover Policy
Fleet Policy
B- 1
2001-2003 FINANCIAL PLAN AND BUDGET
OVERVIEW - BUDGET POLICIES AND GOALS
MAJOR CITY GOALS
The involvement of the City Council in setting major City goals is essential to the budget process. These
goals provide short term and long term direction to staftl determine the allocation of resources and establish
priorities. These goals will provide focus to the organization-wide efforts of staff and ensure that the most
important, highest priority objectives are accomplished and, that these priorities are communicated to the
public.
The major City goals are provided in this part of the 2001-2003 Financial Plan and Budget.
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2001-2003 FINANCIAL PLAN AND BUDGET
BUDGET POLICIES
FINANCIAL PLAN ORGANIZATION
A. Through its financial plan, the City will:
1.
2.
3.
4.
5.
6.
7.
Identi@ community needs for essential services
Organize the activities required to provide these services.
Establish policies and goals that define the nature and level of services required.
ldentlfjr activities performed in delivering services.
Propose objectives for improving the delivery of services.
Identlfy and appropriate resources required to perform services and accomplish objectives.
Set standards to measure and evaluate the:
a. Output of activities
b. Accomplishment of objectives
c. Expenditure of appropriations
B. The City will use a two-year financial plan and budget concept to emphasize long-range planning and
effitive management of services. The benefits of a two-year hncial plan and budget are:
1. Reinforces long-range planning
2.
3.
4.
5. Promotes orderly spending patterns
Concentrates on the development and budgeting for sigmficant objectives
Establishes realistic schedules for completing objectives
Provides for orderly and structured operations
C. The two-year financial plan and budget will establish measurable objectives and allow reasonable the to
accomplish those objectives.
D. The status of major program objectives will be reported to the Council semi-annualty.
E. The City Council will review and amend appropriations, $necessary, semi-annually.
BUDGET ADMINISTRATION
A. City Council
The City Council is ultimately responsible to the public for the delivery and conduct of City services
and facilities. Accordingly, the Council appropriates funds to ensure the delivery of services at the
levels and in the priority established by the Council.
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2001-2003 FINANCIAL PLAN AND BUDGET ~.
BUDGET POLICIES
B.
C.
D.
E.
F.
G.
H.
City Manager
The City Manager as the chief administrative officer provides the City Council and Staff with general
direction in the development and formulation of the Ms budget recommendation. This includes:
evaluating and assessing current and projected issues confkonted by the City; determining the demand
for services and facilities; identmg the concerns of the voters; assessing the current and projected
financial condition of the City; and determining the bl staff recommendation.
Finance Director/Treasurer
The Finance Director as the chief financial officer is responsible for budget development and
administration. This includes: developing and issuing the budget instructions and calendar; advising the
City Manager on budget policies, including recommended annual target funding levels for fleet fimds;
reviewing budget requests to ensure they are complete and accurate; preparing the prelmnary budget
recommendation for review by the City Manager; and, publication of the approved budget.
Public Works Director
The Public Works Director is responsible for preparing the City's capital improvement budget (CIB) and
the City's Equipment Replacement Schedule (ERS). In this capacity, the Public Works Director works
closely with the Electric Utility Director to prepare an integrated CIB and ERS in recognition of the
unique responsibilities and scope of services offered by the Electric Department.
Department Directors
Department Directors are responsible for preparing their operating budget requests and capital budget
requests in accordance with the City's budget instructions.
Fleet Committees
Fleet committees were established to serve the City Manager in all vehicle-related matters to include
budgeting, acquisition, disposition, assignments, vehicle operations, maintenance and insurance.
Failure to Adopt Budget
If the City Council fiik to adopt the budget by Jdy 1, the City Council may elect one of the following
courses of action until passage of a budget and the appropriation of funds: (1) Provide the City
Manager with Continuing Resolution Authority to allow continued services at expenditure levels not
greater than those levels approved in the prior year budget; or (2) Require staffto obtain prior approval
for the expenditure (disbursement) of City funds.
Public Record
Copies of the adopted City budget shall be public records available to the public upon request.
GENERAL, REVENUE MANAGEMENT
A. The City will seek to maintain a diversified and stable revenue base to protect it fiom short-term
fluctuations in any one revenue source.
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2001-2003 FINANCIAL PLAN AND BUDGET
BUDGET POLICIES
B. To emphasize and facilitate long-range planning, the City will project operating revenues for the
succeeding five years.
C. The City wilI make all current expenditures with current revenues, avoiding procedures that balance
current budgets by accruing fbture revenues, rolling over short term debt or borrowing reserves of one
fund to another.
RECREATION AND COMMUNITY CENTER FEES
A. Recreation service cost recovery goals are addressed as an integral component of the City's annual
comprehensive user fee analysis process. It is the City's goal that a minimum of 30% of the total cost of
the City's recreation and community center programs should be recovered through fees and charges for
recreation activities and the use of City facilities and equipment. In achieving this overall cost recovery
goal, the following guidelines will be used:
1. Cost recovery for activities directed to adults should be relatively high.
2. Cost recovery for activities for youth should be relatively low.
Although ability to pay may not be a concern for all youth and senior participants, these are
desired program activities, and the cost of determining need may be greater than the cost of
providing a uniform service fee structure to all participants. Further, there is a community wide
benefit to encourage high-levels of participation in youth recreation activities regardless of
financial status.
3. For cost recovery activities of less than loo%, there should be a differential in rates between
residents and non-residents.
4. These policy guidelines are sufficient in themselves in providing direction for setting the
recreation and community center fees. Although these targets may be internally usefbl in
administering recreation fees, the City's management should have as much flexibility as possible
in setting specilic activity fees as long as they meet the objectives and criteria provided above.
However, the Recreation Department and Cornunity Center will prepare and submit a
summary of internal cost recovery targets to the City Manager for various activity categories at
least annually.
B. Charges wiU be assessed for use of rooms, pools, gymnasiums, ball fields, special use areas, and
recreation equipment for activities not sponsored or co-sponsored by the City. Such charges will
generally conform to the fee support categories listed above.
C. The Recreation Department and Community Center may waive fees with the approval of the City
Manager when it is determined that an undue hardship exists or when in the best interests of the City.
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2001-2003 FINANCIAL PLAN AND BUDGET
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ENTERPRISE FUND FEES AND RATES
A. The City will set fees and rates at levels which fully cover the total direct and indirect costs ...... including
operations, capital outlay and debt service ..... of the following enterprise programs: electrical, water,
sewer, and transit.
B. The City will annually review and adjust enterprise fund fees and rates as required to ensure that they
remain appropriate and equitable; and to stem large rate increases.
OTHER FEES AND RATES
A. Ongoing Review
Fees and rates will be reviewed and updated on an ongoing basis to ensure that they are correct and
appropriate based on the changing needs of the community, i.e. economic concerns, social issues, public
safety.
B. General Concepts Regarding the Use of Service Fees and Rates
The use of fees and rates should be subject to the following general concepts:
1. Revenues normally will not exceed the reasonable cost of providing the service.
2. Cost recovery goals should be based on the total cost of delivering the service, including direct
costs, departmental administration costs, and organization wide cost such as accounting,
personnel, date processing, vehicle maintenance and insurance.
3. The method of assessing and collecting fees should be as simple as possible in order to reduce
the admhstrative cost of collection
4. Rate structures should be sensitive to the "market" for similar services as well as to smaller,
infrequent users ofthe service and the influence rates and fees have on economic development.
5. A unified approach should be used in determining cost recovery levels for various programs
based on the factors discussed above.
C. Low Cost Recovery Services
Based on the criteria discussed above, the following types of services should have very low cost
recovery goals. In selected circumstances, there may be specific activities within the broad scope of
services provided that should have user charges associated with then However, the primary source of
funding for the operation as a whole should be general purpose revenues, not user fees.
1.
2.
Maintaining and developing public facilities that are provided on a uniform, community wide
basis such as streets, parks and general purpose buildings.
Delivery of social service programs and economic development activities.
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D. Comparability with Other Communities
1. Fee surveys should never be the sole or primary criteria in setting City fees. There are many factors
that affect how and why other communities have set their fees at their levels. For example:
a. What level of cost recovery is their fee intended to achieve compared with Lodi's cost
recovery objectives?
b. What costs have been considered in computing the fees?
c. When was the last time that their fees were comprehensively evaluated?
d. What level of service do they provide compared with Lodi's service or performance
standards?
e. Is their rate structure signtlicantly daerent than Lodi's and what is it intended to achieve?
2. Surveys comparing the City's fees to other communities is usell background information in setting
fees for several reasons:
a. They reflect the "market" for these fees and can assist in assessing the reasonableness of the
City's fees.
b. If prudently analyzed, they can serve as a benchmark for how cost effective the City provides
services.
These are dif€icult questions to address in fairly evaluating fees among digerent cities.
REVENUE
The Council recognizes that generally accepted accounting principles for local government discourage the
"earmarking" of General Fund revenues, and accordingly, the practice of earmarking general hd revenues
for specific programs should be minimized. Approval of the following Revenue Distribution policies for
2001-2003 does not prevent hture Councils fiom directing General Fund resources to other hds and
activities as necessary.
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2001-2003 FINANCIAL PLAN AND BUDGET
BUDGET POLICIES
A. Property Tax AUocation
1. The City‘s property tax serves to provide for general municipal services as well as for debt service,
retirement obligations, public improvements and library purposes. The passage of Proposition 13
on June 6, 1978, drastically changed the method of establishing and allocating property tax
revenues for all local agencies in California. In addition to limiting annual increases in market value,
placing a ceiling on voter approved indebtedness and redefining assessed valuations, Proposition 13
established a maximum County wide levy for general revenue purposes of 1% of market value.
Under subsequent state legislation which adopted formulas for the distribution of this countywide
levy, the City now receives a percentage of total property tax revenues.
2. As discussed above, the City no longer controls the amount or distribution of its property tax. In
distributing property tax revenues between funds since the passage of Proposition 13, the following
minimum ratios for special purposes have traditionally been used based on the tax rates that were in
effect prior to the passage of Proposition 13:
Fiscal Year 1978-79 Tax Rate Per $100 Percent
Special Municipal Purposes
Library $ .30 17.86%
General Municipal Purposes 1.38 82.14%
TOTAL $ 1.68 100.00%
3. For 2001-2003 property tax revenues will be distributed proportionately to the following funds as
follows:
2001-02 2002-03
General Fund
Capital Outlay Fund - General Fund
Library Fund
TOTAL
5 0%
3 0%
20%
100%
50%
3 0%
20%
100%
4. The distribution of property tax received on land annexed to the City will be in accordance to the
agreement with San Joaquin County.
B. All Gasoline Tax revenues will be used for street maintenance and construction activities. Pursuant
to the San Joaquin County’s local Transportation Sales Tax (Measure K), the City must meet the
“Maintenance of Effort” (MOE) requirement which is based on the annual average of the City’s street
and road expenditures hded by the General Fund fixed on a three year period.
C. All Transportation Development Act (TDA) revenues will be allocated to alternative transportation
programs, including regional and municipal transit systems, bikeway improvements and other
programs or projects designed to reduce automobile usage. It is expected that
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2001-2003 FINANCIAL PLAN AND BUDGET
BUDGET POLICIES
alternative transportation programs - in conjunction with other state and federal grants for this
purpose- will be self-supporting fiom TDA revenues. As available, TDA hnds will also be used for
street maintenance projects.
D. Enterprise Fund Allocations to the General Fund
1. The goal of Proposition 4 is to hit growth in appropriations of both state and local government
to changes in the cost of living and population in order to control spendmg levels. Proposition 4
hrther describes the ditterence between "tax proceeds" and fees. Tax proceeds are the revenue
from regulatory licenses, user charges and user fees to the extent the revenue exceeds the cost of
providing the regulation, product or service. (This includes transfers fiom an enterprise fund to
the extent those hnds exceeded the cost of providing the services).
2 As discussed above, the hnds transferred from the City's enterprise hnds to the City's general
hnd are "In-Lieu of Taxes" to the extent they exceed the cost of services provided by general
services (accounting, personnel, legal, insurance, etc.). These taxes will be levied based on prior
year revenues as follows:
2001-02 2002-03
In-lieu of Tax - Electric 12% 12%
In-lieu of Tax - Water 17% 12%
In-lieu of Tax - Sewer 20% 12%
E. Special Revenue Allocations to the General Fund
Revenues the City receives for specific services (i.e. vehicle tow charges) will not be designated for
use by an individual department unless required by statute or approved by the City Council. When
required by statute (i.e. asset seizure), these hnds will be first allocated to the purchase of necessary
and essential equipment and/or services prior to purchase with General Fund resources.
F. Grants and Donations
Council must approve applications for grants or acceptance of donations containing
restrictions that may have an impact on the budget.
G. USE OF COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUNDS
Each year, the U.S. Department of Housing and Urban Development (HUD) awards cities
grants to carry out a number of community development activities in an effort to
revitalize neighborhoods, foster economic development and improve community facilities
and services. Lodi receives those grant funds in a formula-based allocation to use to
address identified community development needs.
CDBG funds may be used for activities that include, but are not limited to:
B-9
2001-2003 FYNANCIAL PLAN AND BUDGET
BUDGET POLICIES
0 Acquisition of real property; Public Services, within certain limits:
Relocation or demolition Activities relating to energy conservation and
0 Rehabilitation of residential and non- energy resources; and
residential structures; Providing assistance to profit-motivated
0 Construction of new public facilities and businesses to Out economic
improvements, such as water and sewer development and job creatindretention
facilities, streets, neighborhood centers, and
the conversion of school buildings for eligible
purposes;
activities-
CDBG funds must also be used to meet one of the following national objectives.
Provide benefit to low- and moderate-income persons, which includes the handicapped
and elderly;
Prevent or eliminate slums or blight; or
Meet a specific urgent need because of existing conditions, which pose a serious and
immediate threat to the health or welfare of the community where other financial
resources are not available.
The following local objectives are identified for the allocation of CDBG funds:
1. With the exception of certain administrative costs, each proposed use of CDBG funds
is categorized as either a public service or a capital improvementhricks and mortar
project. It is the intent of this Budget Policy to give priority in funding to eligible
capital improvement projects over public service-related funding requests.
HUD has established guidelines that require that funds be allocated and expended in a
timely manner. It is the intent of this Budget Policy to require that any proposed
funding request meet a readiness criterion to ensure that the funds will be used in the
program year that they are awarded, thereby allowing the City to remain in
compliance with HUD regulations.
2.
APPROPRIATION LIMITATION
A. The Council will annually adopt a resolution establishing its appropriation limit calculated in
accordance with Article XIIIB of the Constitution of the State of California, Section 7900 of the
State of California Government Code, and any other voter approved amendments or state legislation
that aect the City's appropriation limit.
B. The City will strive to develop revenue sources, both new and existing, which are considered non-tax
proceeds in calculating its appropriations subject to limitation.
C. The City will annually review user fees and charges and report to the Council the amount of program
subsidy, if' any, that is being provided by the General Fund or Enterprise Funds.
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2001-2003 FINANCIAL PJAN AND BUDGET
BUDGET POLICIES
FUND BALANCE DESIGNATIONS AND RESERVES
A. The City should maintain hd balances of at least 15% of operating expenditures in the General Fund
as well as the Electric, Sewer, and Water Funds. This is considered the level necessary to
maintain the City's credit worthiness and to adequately provide for:
1.
2.
3. Cash flow requirements.
Economic uncertainties, local disasters, and other financial hardships or downturns in the
local economy.
Contingencies for unforeseen operation or capital needs.
B. The City will establish and maintain an Equipment Fund to provide for the timely replacement of
vehicles and capital equipment. This includes items with an individual replacement cost of $3,000 or
more. The minimum fund balance in the Equipment Fund should allow for annual fluctuations in
expenditures while maintaining a level annual transfer and allow for emergency replacement
purchases. The annual contribution to the Fund will generally be based on the annual "use allowance"
which is determined based on the estimated life of the vehicle or equipment and its original purchase
cost. Interest earnings and sales of surplus equipment as well as any related damage and insurance
recoveries will be credited to the Equipment Fund.
C. The Council may designate specific fund balance levels for future development of capital projects
which it has determined to be in the best long-term interests of the City.
D. In addition to the designations noted above, fund balance levels will be sufficient to meet funding
requirements for projects approved in prior years which are carried forward into the new year; debt
service reserve requirements; reserves for encumbrances; and other reserves or designations required
by contractual obligations, state law, or generally accepted accounting principles.
INVESTMENTS
A. Investments and cash management will be the responsibility of the City Finance DirectorRreasurer or
designee.
B. The City's primary investment objective is to achieve a reasonable rate of return while minimizing the
potential for capital losses arising fiom market changes or issuer default. Accordingly, the following
factors will be considered in priority order in determining individual investment placements:
1. Safety
2. Liquidity
3. Yield
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2001-2003 FINANCIAL PLAN AND BUDGET
BUDGET POLICIES
C.
D.
E.
F.
G.
H.
I.
J.
The City will strive to keep idle cash balances fully invested through daily projections of cash flow
requirements. To avoid forced liquidations and losses of investment earnings, cash flow and hture
requirements will be the primary consideration when selecting maturities.
As the market and the City's investment portfolio change, care will be taken to maintain a healthy
balance of investment types and maturities.
The City will invest only in those instruments authorized by the California Government Code Section
53601. The City will not invest in stock, will not speculate, and will not deal in htures or options.
The investment market is highly volatile and continually offers new and creative opportunities for
enhancing interest earnings. Accordingly, the City will thoroughly investigate any new investment
vehicles prior to committing City hds to them.
Current financial statements will be maintained for each institution in which cash is invested.
Investments will be limited to 20 percent of the total net worth of any institution and may be reduced
fkther or rehed altogether if an institution's financial situation becomes unhealthy.
In order to maximize yields fiom its overall portfolio, the City will consolidate cash balances ffom all
funds for investment purposes, and will allocate investment earnings to each fund in accordance with
generally accepted accounting principles.
Ownership of the city's investment securities will be protected through third-party custodial
safekeeping.
The City Finance Directormreasurer will develop and maintain a comprehensive, well documented
investment reporting system which complies with Government Code Section 53607. This system will
provide the City Council with appropriate investment performance information.
The City Finance Director/Treasurer will develop and maintain an Investment Management Plan
which addresses the City's administration of its portfolio, including investment strategies, practices,
and procedures.
CAPITAL FINANCING AND DEBT MANAGEMENT
Capital Financing
A. The City will consider the use of debt financing only for one-time capital projects and only under the
following circumstances:
1. When the project's useful life will exceed the term of the financing.
2. When project revenues or specific resources will be sufscient to service the long-term debt.
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2001-2003 FINANCIAL PLAN AND BUDGET
BUDGET POLICIES
B. Debt financing will not be considered appropriate for any recurring purpose such as current operating
and maintenance expenditures. The issuance of short-term instruments such as revenue, tax, or bond
anticipation notes is excluded fiom this limitation.
C. Capital improvements will be financed primarily through user fees, service charges, assessments,
special taxes, or developer agreements when benefits can be speci-fically attributed to users of the
facility.
D. The City will use the following criteria to evaluate pay-as-you-go versus long-term Snancing in
funding capital improvements:
Pay-As-You-Go
1. When current revenues and adequate fund balances are available or when project phasing can be
2. When debt levels adversely af5ect the City's credit rating.
3. When market conditions are unstable or present difficulties in marketing.
accomplished.
Long-Term Financing
1. When revenues available for debt service are deemed to be suflicient and reliable so that long-term
2. When the project securing the financing is of the type which will support an investment grade credit
3. When market conditions present favorable interest rates and demand for City financing.
4. When a project is mandated by State or Federal requirements and current revenues and available find
5. When the project is required to meet or relieve service requirements.
6. When the life of fie project or asset financed is 10 years or longer.
financing can be marketed with investment grade credit ratings.
rating.
balances are insufficient.
Debt Management
E. The City will not obligate the General Fund to secure long-term financing except when the
marketability can be signrficantly enhanced.
F. No more than 60% of all capital projects other than Enterprise Fund projects will be funded fiom
long-term financing; and direct debt will not exceed 2% of the City's assessed valuation.
G. A feasibility analysis will be prepared for each long-term Snancing to assess debt service on current
and firture operations. This will also include an analysis on the reliab@ of revenues to support a
debt service.
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2001-2003 FINANCIAL PLAN AND BUDGET
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H. The City will generally conduct debt financing on a competitive basis. However, negotiated financing
may be used due to market volatility or the use of an unusual or complex Snancing or security
structure.
I. The City will seek investment grade ratings (Baa/BBB or greater) on any direct debt and will seek
credit enhancements such as letters of credit or insurance when necessary for marketing purposes,
availabllay and cost-effectiveness.
J. The City will monitor all forms of debt annually coincident with the budget process.
K. The City will diligently monitor its compliance with bond covenants and ensure its adherence to
federal arbitrage regulations.
L. The City will maintain good communications with bond rating agencies about its fmncial condition.
The City will follow a policy of fill disclosure on every hancial report and bond prospectus (Official
Statement).
CAPITAL IMPROVEMENT BUDGET
A.
B.
C.
D.
Construction projects and capital purchases (other than vehicles, equipment and major computer
software acquired through the Equipment Fund and projects hded by an Enterprise Fund) which
cost more than $10,000 will be included in the Capital Improvement Budget (CIB); minor capital
outlays of $10,000 or less will be included with the operating activity budgets. Enterprise Fund
projects and major equipment purchases will be based on the capitalization practices of the
Enterprise.
The purpose of the CIB is to systematically plan, schedule, and finance capital acquisitions to ensure
cost-effectiveness as well as conformance with established policies. The CIB will be a four-year plan
organized into the same fimctional groupings used for the operating budget. The CIB will reflect a
balance between capital replacement projects which repair, replace, or enhance existing hcilities,
equipment or i&astructure; and capital facility projects which significantly expand or add to the
City’s existing fLved assets.
Every capital project will have a project manager who will prepare the project proposal, ensure that
required phases are completed on schedule, authorize all project expenditures, ensure that all
regulations and laws are observed, and periodically report project status.
A CIB Coordinating Committee, chaired by the Directors of Public Works and the Electric Utility
Department, will review project proposals, determine project phasing, recommend project managers,
review and evaluate the draft capital budget plan, and report project status at least annually to
Council. The Committee should be made up of representative of each Department.
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2001-2003 FINANCIAL PLAN AND BUDGET
BUDGET POLICIES
E. The Capital Improvement Budget will emphasize project planning, with projects progressing through
at least two and up to six of the following phases:
* DESIGNATED - Set aside funding for fbture project development under "pay-as-you-go" financing.
* STUDY - Includes concept design, site selection, feasibility analysis, schematic design, environmental
determination, property appraisals, scheduling, grant application, grant approval, and specification
preparation for equipment purchases. * ACQUISITION - Includes equipment purchases and property acquisition for projects, ifnecessary. * DESIGN - Includes final design, plan and specification preparation, and construction cost estimation. * CONSTRUCTION - Includes bid administration, construction, project inspection and management,
and closeout. * DEBT SERVICE - Installment payments of principal and interest for completed projects funded
through debt financing.
Generally, it will become more dficult for a project to move &om one phase to the next. As such, more
projects will be studied than will be designed, and more projects will be designed than will be constructed or
purchased.
F. Funding and related appropriation to a project account will only be made upon approval of each
phase by the City Council. Accordingly, project appropriations for acquisition and construction will
generally be approved when contracts are awarded.
G. Project phases will be listed as objectives in the program narratives of the Activity responsible for the
project.
H. Funding set aside for designated projects will lapse after three years if the project has not made
significant movement through the phases, or if the project has not been revalidated. This will
ensure funds are not tied up and are available for the timely completion of active projects. The
projects where finding set aside has lapsed will have to be resubmitted for consideration in the
next budget cycle.
HUMAN RESOURCE MANAGEMENT
A. Regular authorized staffing will be hlly budgeted and funded.
B. Staffing and contract service budget ceilings will limit total expenditures for regular employees,
temporary employees, overtime and independent contractors hired to provide operating and maintenance
services.
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2001-2003 FINANCIAL PLAN AND BUDGET
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C. Regular employees will be the core work force and the preferred means to staff ongoing, year-round
activities rather than independent contractors. The city will strive to provide fajr compensation and
benefit schedules for its authorized regular work force. Each regular employee will:
1. Fill an authorized regular position.
2. Be assigned to an appropriate bargaining unit or representative group.
3. Receive salary and benefits consistent with labor agreements or other compensation plans
D. To manage the growth of the regular work force and overall stafig costs, the City will follow these
procedures:
1. The City Council will authorize all regular positions except in the case of the Library which is
governed by the Library Board.
2. The Human Resources Department will coordinate the hiring of all employees and evaluate the
reallocation of existing positions.
3. All requests for additional regular positions will include an evaluation of:
a. The necessity, tenn, and expected results of the proposed position.
b. Stafhg and material costs including salary, benefits, equipment, uniforms, clerical support, and
facilities.
c. The ability of private industry to provide the proposed service.
d. Additional revenues or cost savings which may be realized.
4. Periodically, and prior to any request for additional regular positions, programs will be evaluated to
determine ifthey can be accomplished with fewer regular employees under a "productivity review".
E. Temporary employees are employees other than regular employees, elected officials, and volunteers
budgeted in hours. Temporary employees wiU augment regular City stafhg only as limited term
employees, seasonal employees, emergency, intermittent, contract employees, and interns. The City
Manager will encourage the use of temporary employees to meet peak workload requirements, fiU
interim vacancies, and accomplish tasks where less than regular, year-round staEng is required.
F. Contract employees will be defined as temporary employees with written contracts approved by the
City Manager who may receive approved benefits depending on hourly requirements and the length
of their contract. Contract employees will generally be used for medium-term (generally between six
months and two years) projects, programs, or activities requiring specialized or augmented levels of
staf€ing for a specific period of time. The services of contract employees will be discontinued upon
completion of the assigned project, program or activity. Accordingly, contact employees wiU not be
used for services that are anticipated to be delivered on an ongoing basis.
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2001-2003 FINANCIAL, PLAN AND BUDGET
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G. Independent contractors will not be considered City employees. Independent contractors may be
used in two situations:
1. Short term, peak workload assignments to be accomplished through the use of personnel
contracted through an outside employment agency. All placements through an outside
employment agency will be coordinated through the Human Resources Department and subject
to the approval of the Human Resources Director.
2. Construction of public works projects and the provision of operating, maintenance, or specialized
professional services not routinely performed by City employees. Such services will be provided
without close supervision by City staff, and the required methods, skills, and equipment will
generally be determined and provided by the contractor.
PRODUCTTVITY REVIEW
The City will constantly monitor and review its methods of operation to ensure that services continue to be
delivered in the most cost-effective manner possible. This review process encompasses a wide range of
issues, including:
A. Maintaining a decentralized approach in managing the City's services. Although some level of
centralization is necessary for review and control purposes, decentrbtion supports productivity by:
o Encouraging accountability by delegating authority to the lowest possible level.
o Stimulating creativity, innovation, and individual initiative.
o Reducing the administrative cost of operation by eliminating unnecessary review procedures.
o Improving the organization's ability to respond to changing needs and to idente and implement
cost saving programs.
o Assigning responsibility for effmtive operations and citizen responsiveness to the department.
B. Analyzing systems and procedures to identlfL and remove unnecessary review requirements.
C. Evaluating the abhty of new technologies and related capital investments to improve productivity.
D. Investing in the City's most valuable asset - personnel st&- by developing the skills and abilities of all
City employees, with special emphasis on first-line supervisors.
E. Implement annual performance reviews and appropriate methods of recognizing and rewarding
exceptional employee performance.
F. Evaluating local market service providers and other government agencies to determine whether the
service is available at a lower cost than provided by City staff.
G. Periodic formal review of operations on a systematic, ongoing basis.
B-17
2001-2003 FINANCIAL PLAN AND BUDGET
BUDGET POLICIES
CONTRACTING FOR SERVICES
A. General Policy Guidelines
1. Contracting with the private sector and other government agencies for the delivery of services
provides the City with the opportunity for cost containment and productivity enhancement.
As such, the City is committed to using private sector resources in delivering municipal
services as a key element in our continuing efforts to provide cost effective services.
2. Private sector contracting approaches under this policy include construction projects,
professional services, outside employment agencies, and ongoing operation and maintenance
services.
3. In evaluating the costs of private sector contracts compared with in-house performance of the
service, indirect, direct and contract administration costs of the City will be identified and
considered.
4. Whenever private sector providers are available and can meet established service levels, they
will be seriously considered as viable service delivery alternatives using the evaluation criteria
outlined below.
5. For programs and activities currently provided by City employees, conversions to contract
services will generally be made through attrition, reassignment or absorption by the
contractor.
B. Evaluation Criteria
Within the general policy guidelines stated above, the cost-effectiveness of contract services in
meeting established service levels will be determined on a case-by-case basis using the following
criteria:
I.
2.
3.
4.
5.
6.
7.
Is a sufficient private sector market available to deliver this service?
Can the contract be effectively and efficiently administered?
What are the consequences if the contractor fails to perform, and can the contract reasonably
be written to compensate the City for any such damages?
Can a private sector contractor better respond to expansions, contractions, or special
requirements of the service?
Can the work scope be sufficiently defined to ensure that competing proposals can be fairly
and llly evaluated, as well as the contractor's performance after bid award?
Does the use of contract services provide the City with an opportunity to redefine service
levels?
Will the contract limit the City's abihty to deliver emergency or other high priority services?
B-18
2001-2003 FINANCIAL PLAN AND BUDGET
BUDGET POLICIES
8. Overall, can the City successfdly delegate the performance of the service but still retain
accountability and responsibility for its delivery?
ALLOCATING THE COST OF SERVICES
A. General Policy Guidelines
I. The City is committed to achieving efficiency by centralizing general administrative services
to the extent they serve the needs of the City as a whole and provide for greater cost
efficiency. Accordingly, general and administrative services will be charged to those activities
not Weed by the General Fund by use of a cost allocation plan.
2. The City will develop a cost allocation plan for general government services provided the
City's enterprise fund and special revenue fund activities in accordance with accepted cost
allocation methodology.
3. The cost of general government services will be financed by operating transfers established in
the cost allocation plan and transferred to the general fund annually at the time the City
budget is adopted.
4. The Finance Director will perform periodic reviews of the City's cost allocation plan to ensure
the distribution of costs are made in accordance with accepted practices of the City. The
results will be used to project annual operating transfers.
5. The City will develop a cost allocation plan in accordance with Federal and State policies to
ensure the maximum allowable return to the City of indiredoverhead costs.
B. Cost Allocation Criteria
1. Costs will be allocated considering the following criteria:
* * *
*
Cause and effect - the identification of output in proportion to the service provided.
Benefits received - the allocation of cost in relation to the benefits received.
Fairness and equity - the allocation must be mutually satisfactory to the parties
affected.
Ability to bear - the allocation of cost must consider the ability to pay and the impact
on the services provided.
2. Costs will be allocated to activities when the overall service benefits the City as a whole but a
particular cost benefit can not be shown.
3. The criteria for allocating costs will be included in the City budget to allow for evaluation of
the cost distribution criteria.
B-19
2001-2003 FINANCIAL PLAN AND BUDGET
BUDGET POLICES
CARRYOVER POLICY
The Two year Financial Plan and Budget used by the City provided the City Council and staff with the
opportunity to commit operating funds to services over a two-year time fiame rather than the traditional one-
year period. Under a one-year budget, appropriations lapse at the end of the fiscal year, and favorable budget
balances are no longer available for operating expenditures except when encumbered under contractual
agreements. The two year financial plan and budget allows for the unexpended operating budget balances to
be carried forward to the second year of the Financial Plan. To ensure fund balance projections remain on
target, any unexpended operating balances will be reduced if the actual revenue received is materially less
than the estimated revenue projected in the Financial Plan.
The use of carryover funds from the fist year into the second year of the Financial Plan recognizes that the
delivery of new or enhanced services often require more time to st&, equipment, organize and implement
than may be possible in a one year time period. Carryover funding for operating programs into the second
year provides staff with the opportunity and flexibility to improve service and maintain current operations
without signifcant dislocation or disruptions in service delivery systems. Under this concept, the following
carryover policy will be followed:
A. All operating budget appropriations lapse at the end of the second year of the two-year financial plan and
budget except for fimds encumbered under contractual agreement (which includes commitments made
through purchase order) for goods and services which are essential to the operation of the City in the
year for which they are encumbered.
B. Operating budgets may be encumbered to ensure adequate fimding for goods and services required to
conduct City operations in the year in which they are encumbered. Encumbrances must be evidenced by
a binding contractual agreement (including purchase orders) between the City and the party required to
deliver the goods and services. Under special conditions, requests for carryover may be made by
memorandum detailing the need for carryover of funds, and such a request may be considered as an
encumbrance at the discretion of the Finance Director. For carryover into the subsequent year, all such
contracts, purchase orders, or specid request must be submitted by June 15 of each fiscal year.
C. The City Manager is authorized to carry forward the unexpended and unencumbered operating budget
balances fiom the first year to the second year of the City’s Financial Plan and Budget and to program
these balances for re-appropriation under the following conditions:
1. The budget balances were unexpended for reasons beyond the control of the operating department.
2. Re-appropriation of budget balances is required to ensure full funding of programs and services
approved by the City Council.
3. The expenditure of these hds will promote innovation, efficiency, and effectiveness in the delivery
of City services and programs.
B-20
2001-2003 FINANCIAL PLAN AND BUDGET
BUDGET POLICIES
D.
E.
F.
G.
H.
The total of all favorable variances regardless of type (personnel, utilities, supplies, services, or minor
capital) are available for carryover with the approval of the City Manager, and will be aggregated at the
fimd level by department. Under this approach, program overages with the department may be o&t
by program sh0rtfA.s. However, in no case may departmental overages in one fund be o&t by
departmental savings in another.
The budget carryover will be accounted for in a non-departmental control account established by the
Finance Department.
The Finance Department will provide Department Heads with a formal balance of operating funds
avadable for carryover by the end of the second quarter of the second -fiscal year. Departments will be
able to determine a tentative balance of their carryover fkds prior to that date by reviewing the June 30
Financial Reports. However, these are unaudited numbers which are subject to change and, as such, the
carryover balances are not official until published by the Finance Department.
Department Heads may request through a Special Allocation Request that the unexpended budget
balances of their first year operating budget be reappropriated into the second year of the two-year
financial plan. All requests must justify the need for the fkds in the second year and explain why the
funds were not expended or encumbered in the year they were budgeted.
When carryover requests are approved by the City Manager, the Finance Department will transfer the
funding to the designated line item(s) of the Department Budget as provided on the Special Allocation
Request form.
FLEET POLICY
In 1997 Council adopted the Fleet Policies and procedures which are to govern the management,
operation, acquisition and disposition of vehicles and equipment owned and leased by the City of Lodi.
Under these adopted policy guidelines, the City organized City vehicles into two fleets: General Fund
and Enterprise Fund. Fleet committees were established to serve the City Manager in all vehicle-related
matters to include budgeting, acquisition, disposition, assignments, vehicle operation, maintenance and
insurance.
Under the budget process, replacement vehicles are generally budgeted and funded in the General Fleet
Fund or Enterprise Fleet Funds. Based on projected replacement needs, the City Manager and Finance
Director recommend an annual target fimding level as part of the budget process. This target hding
level helps to establish a minimum hnd balance in the appropriate Fleet Funds.
B-2 1
2001-2003 FINANCIAL PLAN AND BUDGET
BUDGET POLIClES
The recommended 2001-03 target hnding is:
General Fund $ 425,000 based on historical replacement needs
Water Fund $ zero based on replacement requests
Wastewater Fund $ 71,000 based on replacement requests
Electric Fund $ 435,000 based on historical replacement needs
The target hnding does not authorize specific replacements. Vehicles will be replaced based on target
hnding if the replacement is justified and approved by the appropriate Fleet Management Committee.
The recommendation of the Fleet Management Committee to replace existing vehicles costing $50,000
or less per vehicle is contingent on the approval of the CM. All replacement vehicles costing more than
$50,000 require budgetary and subsequent procurement approval by the City Council.
In addition, requests to increase the size of the City fleet will be included in the regular Capital
Improvement Budget not the Capital Improvement Budget for Replacement Vehicles.
B-22
2001-2003 FINANCIAL PLAN AND BUDGET
MAJOR CITY GOALS
Background
As shown in this budget document, goals represent the highest level of a hierarchy of planning
statements for the City of Lodi. This hierarchy is comprised of
Major City Goals
0 Major City Objectives
0 Major City Projects
Through the process of identieing and incorporating major City goals, objectives and projects into the
2002-2003 Financial Plan and Budget, and by continuing this process in hture documents, the citizens
of Lodi will understand:
1) Where the City intends to concentrate expenditure of available resources
2) Anticipated outcomes and benefits of this investment of resources
Goals establish a long term vision for the City of Lodi. They are characterized by the following
properties:
0 Goals establish policy direction and focal points for the efforts of City staff.
0 They represent the desired accomplishments of the City organization.
Goals are not expressed in terms of work that must be performed - but in terms of the desired
state or condition of the City after work has been performed.
Since goals represent a desirable state or condition, they are not prone to radical change after the
completion of a two year cycle, any more than the fundamental aspirations of the City are likely to
change over a very short time fiame.
City Council, the City Manager and Department Heads have established five major City goals:
1) Improve Customer Service
The City of Lodi is in the business of serving its community. Lodi city government operates in a
marketplace that competes for business, shoppers, visitors, residents and users of our services.
In order to succeed, we understand all employees must provide exemplary service for external and
internal customers.
2) Enhance Access to Information
In the continuing world of technological change, the City of Lodi must be aware of the position we
hold. Part of our mission is providing information to a variety of customers. Enhancing access to
information provides for an acknowledgment of that service and an efficiency in the operation.
B-23
2001-2003 FINANCIAL PLAN AND BUDGET
MAJOR CITY GOALS
3) Ensure an Efficient and Productive City Owanization
In response to the competitive nature of running the City, it is incumbent upon every member of the
organization to investigate and implement policies which increase our productivity.
The City will look to be entrepreneurial where sound policy dictates. The City will continue to use new
technologies in a cost-effective manner.
4) Enhance Quality of Life and Provide a Safe Environment for Citizens
Lodi’s small town atmosphere and sense of community are assets that make this a special place. Terms
like “Quality of Life” are implemented here through recreational and cultural opportunities.
Further, public safety is a basic element of Lodi’s quality of life.
education, prevention and enforcement to enhance our citizens’ sense of safety.
The City will continue to use
5) Develop the Lodi Economy
A successful community sustains itself by ensuring a balance in physical, economic and human
development. Developing the Lodi economy recognizes there are many players responsible for making
the community a success.
The City is committed to providing existing business with a beneficial atmosphere in which to operate.
The City believes the same environment will attract new business. It is understood providing high-
quality programs and service is based on the need for a strong economic base.
B-24
2001-2003 FINANCIAL PLAN AND BUDGET
MAJOR CITY OBJECTIVES
Background
Objectives represent the next level of the hierarchy of planning statements for the City of Lodi. They
are characterized by the following properties:
* Objectives support one or more major City goals and begin to convert Council policy as
expressed through goals into specific project activities.
* Objectives more specifically describe the desired end result of various City programs.
City Council, the City Manager and Department Heads have established sixteen major City objectives:
1) Develop Short and Low RanPe ODerational Plans
The City operates in an environment of constantly changing regulations and technology.
environment compels us to transform our operations in order to remain competitive.
Departments must develop plans appropriate for the changing circumstances in their industry. These
plans will place the City in a position to provide the services citizens desire at prices they are willing to
Pay.
This
2) Promote Public Relations and Marketinp Efforts
All existing assets, as well as new forms of service delivery and other planned features for the City, will
not enhance our quality of life ifthe public is not educated. People must understand what the City has
to offer ifthey are to recognize its value.
The City must convey sound information regarding its services to the public. We must promote a
positive image to citizens, as well as visitors and business owners outside Lodi, in order to attract them
to our community.
3) Implement Information Systems Stratepic Plan
Computer based information technology is a fimdamental part of the City’s administrative infrastructure.
It must be planned and managed with the same care and attention as roads, buildings or staff.
Implementation of the Information Systems Strategic Plan will provide resources needed for progress
on many City objectives.
4) Pursue Efforts to be Entrepreneurial
This objective addresses providing needed services in a business-like fashion. As the face of local
government continues to change, the City should think of itself as a service organization first and a
government second. The role of competition and choice of service should be considered whenever City
programs are reviewed.
B-25
2001-2003 FINANCIAL PLAN AND BUDGET
MAJOR CITY OBJECTIVES
5) Maintain City’s Sense of Community
Lodi’s small town atmosphere and sense of community are assets. This perception is transmitted
through our community’s commitment to families. Programs and services, combined with special
“family oriented” events, make Lodi a chosen place to live and work.
Constant attention is necessary in order to support this positive community attribute.
6) Promote CommerciaVIndustrial Base
Lodi has taken a proactive approach to business retention and attraction. We are committed to
providing existing businesses with a healthy atmosphere in which to operate. This attitude wiU assist us
in attracting new business.
City policies and programs should continue to act as catalysts to achieve this objective.
7) Provide Resources to Maintain Citv’s Infrastructure
All residents of Lodi, existing and future, require a reliable service delivery network to maintain our
quality of life.
This objective includes providing adequate staff, and funding for maintaining and replacing all forms of
City idi-astructure - water, sewer, electric, buildings, HVAC, equipment, and vehicles.
8) Continue to Use Partnerships and Alliances to Advance City’s Obiectives
While local control is important to the City, particularly in the area of land use, we recognize we are
part of a larger region. Many issues are truly regional (e.g., annexation policy, habitat preservation, air
quality).
The City must work with other agencies, both public and private, to develop strategies to address
regional issues.
9) Promote Urban Forestry
Trees add considerably to the aesthetics of our community. They promote a good community
environment, contribute to clean air, provide cooling shade and support wildlife.
Policies that continue the “greening” of the City enhance our quality of life.
10) Provide for a Balanced Communitv
A balanced community understands the dynamics between the physical, economic and human segments
in Lodi.
A balanced community will provide residents and business with infkastructure and services needed to
fulfil the community’s diverse expectations.
B-26
2001-2003 FINANCIAL PLAN AND BUDGET
MAJOR CITY OBJECTIVES
11) Encourage Public Art, Cultural and Recreational Opportunities
An Art in Public Places program, as well as abundant cultural and recreational opportunities, enhances
Lodi’s quality of life and strengthens our appeal as a destination.
City staff must continue to pursue development of high quality programs at facilities which encourage
expression of the human spirit. These facilities include a well maintained parks and natural areas
inii-astructure.
12) Provide Appropriate and Sufficient City Facilities
Based on community growth and needs, this objective requires providing adequate facilities and
equipment to City employees. This will enable us to properly perform our jobs and serve the public.
This objective includes providing sufficient City parks, community center improvements, public art,
libraries, etc.
13) Develop Effective Records Management Program
A central mission of the City is focused on information delivery. A basic need is to create a systematic
program for acquisition, processing, use, protection, storage and retrieval of all recorded information.
The City is committed to providing the public, our customers, with records required to conduct
business. The City should take advantage of available technology to implement this program.
14) Evaluate Telecommunications Opportunities
All businesses, including the City, will require an advanced telecommunications and information
sharing fiastructure to operate effectively in the 21st century.
The City must formulate programs for providing a modern telecommunications infkastructure. This
should include features such as transmission towers, underground fiber optics conduit and emergency
communications technology.
15) Develop and Review Policies Relatinp to Providine Timehr and Competent Customer
Consistent policies which apply across all departments must be developed to provide customers with a
uniform and professional approach when interacting with the City. Policies should address telephone
manners, handling difficult situations, and dealing with potential and actual vendors and consultants.
Service
16) Provide Employee Training and Education
In order to provide the best possible services for our community, it is imperative we have the best
educated and trained employees possible. The City’s investment in itself pays dividends by creating an
efficient and productive organization.
B-27
Section C
CHANGES IN F"D BALANCE
2001-2003 FINANCIAL PLAN AND BUDGET
CHANGES IN JWND BALANCE
This section summarizes revenues, expenditures and changes in fund balance for each of the City's operating
finds. Changes in hd balance are provided for the 1999-2000, for 2000-01, for the current year 2001-02 and
for 2002-03.
The following schedules are included in this section:
Combining Fund Balance Statements
All Funds Combined
Individual Fund Balance Statements
General Fund
Special Revenue Funds
Library Fund
Street Fund
Transportation Development Act Fund
Block Grant Fund (CDBG) & HOME Fund
Police Special Revenue Fund
Capital Project Funds
Capital Project Fund
Equipment Fund
Debt Service Fund
Enterprise Funds
Water Uthty Services
Wastewater Utility Services
Electric Utility Services
Transit Fund
Internal Service Funds
Benefits Fund
SelfInsurance Fund
Trust Fund
The description of the City's funds is further described on the following pages.
c- 1
2001-2003 FINANCIAL PLAN AND BUDGET
DESCRIPTION OF TME CITY'S FUNDS
In accordance with generally accepted accounting principles, the City's financial reporting system is organized on
a fund basis consisting of three major hd types - Governmental, Proprietary and Fiduciary - and two self-
balancing Account Groups; General Fixed Assets and General Long Term Liab*. The City various hds have
been established in order to segregate and identif) those financial transactions and resources associated with
providing specific activities or programs in conformance with special regulations, restrictions, or limitations. The
following funds are included in the Financial Plan; additional descriptions of each fimd type are provided in the
Budget Glossary (Section I):
Governmental Funds
Most of the City's programs and functions are provided and financed through the following Governmental
Funds, which are distinguished by their measurement focus on determining hancial position and changes in
iinancial position, rather than upon determining net income:
* GeneralFund * Debt Service Fund * Special Revenue Fund * Capital Project Funds
Library Capital Outlay
Street Tax Equipment
Transportation Development Act
Block Grant Fund (CDBG) & HOME Fund
Police Special Revenue Fund
Enterprise Funds
Enterprise funds are distinguished from Governmental Funds by their similarity to private sector enterprises, as it
is intended that the cost of providing services wiU be financed or recovered primarily through use charges. The
following enterprise fimds are used by the City:
* Electric * Water
* Wastewater * Transit
Internal Service Funds
Internal Service fimds exist to account for, measure and generally recover the cost of centralized services
established to provide goods and services to other operating activities. The following Internal Service funds are
used by the City:
* BenefitsFund * Self-Insurance Fund
c-2
2001-03 FINAKCIAL PLAN AND SUMMARY
CHANGES IN FUND BALANCE - ALL FUND COMBINED
1999-2000 2000-01 200 1-02
Revised
Actual Actual Budget
Revenues
Tax Revenues
Licenses and Permits
Fines and Forfeitures
InvestmentiProperty Revenues
Revcnue from Others
Ser\ice Charges
Other Revenue
Total Revenue
Expenditures
Operating Programs
Public Safety
Public Utilities
1 ransportation
I.eisure, Cultural and Social Services
Community and Economic Development
General Government
..
Total Operating Programs
Bulk Power Purchase
Other Purchases
Capital Projects
Debt Service
Total Expenditures
Kcicnues/Espenditures (OverlUnder)
Other Sources (Uses)
Operating Transfers In
Operating ’Transfer5 Out
Othcr Sources (Uses)
I’roceeds from Debt Financing
Cost of Medical CarelDental, VisionChiro
Total Other Sources (l’ses)
Fund Balance Beginning of the Year
Ad.justmcnt to Fund Balance
Fund Balance End of the Year
Reserved for Debt Service
Designated Reserve
Lheserved
Total Fund Balance
20,003,026
1,405,934
628,276
3,796,161
1 1,2 18,064
54,105,389
2.089.65 1
93,246,502
10,703,17 I
17,126,609
3,382,590
4,424,339
2,475,413
10,439,807
48,55 1,930
27,722,088
11,325,762
3,864,165
9 1,463,945
1,782,558
12317,773
(12,817,773)
5,824,3 15
2,500,000
(I ,932,058)
6,392,257
32,219,464
3 1,498,135
22,130,147
1,592,226
673,281
6,4 1 1,708
14,586,659
56,165,812
103,227,268
1,667,435 -
23,093,140
1,595,584
71 7,082
5,011,646
15,715.343
63,421,251
839,040
110,393,086
12,387,000
2 1,614,127
3,448,521
4,779,599
2,903,546
1 1,802,126
56,934,919
37,997,566
48,689
24,610,490
3,896,407
123,488,07 1
(20,260,803)
12,918, I25
I8,070,3 15
4,343,843
5,082,495
3,261,635
12,709,195
56,385,608
30,55 1,000
685,310
32,468,345
3,902,338
123,992,601
( 13,599,515)
12.92 1,278 12,365,248
(12,921,278) (12,365,248)
(5,659,583) 5.01 3,713
9,227,375 2 1,05 1,073
(2,062,455) (2,776,295)
1,505,337 23,288,491
40,394,279 22,661,534
1,022,721
16,265,715 25,408,799
8,896,143 6,395,818 6,941,710
40,394,279 22,661,534 32,350,509
2002-03
Budget
24,290,773
1,655,554
760,832
5,164,982
15,880,978
7 1,007,368
853,875
119,614,362
13,492,625
18,154,152
4,66 I ,96 1
5,262,965
3,332,715
13,650,930
58,555.348
30,55 1,000
526,000
68,135,851
3,899.093
161,667,292
(42,052,930
12.3 16,204
(l2,3 16,204
49,660.750
9,470,450
(3,123,332
56,007,868
32,350,509
39,489,983
6,815,464
46.305.447
c-3
2001-03 FINANCIAL PLAN AND SUMMARY
CHANGES IN FUND BALANCE - GENERAL FUND
1999-2000 2000-0 1 200 1-02
Actual Actual Budget
2002-03
Budget
20,174,594
1,655,554
760,832
5 73,844
4,689,948
1,961,035
184,875
30,000,682
13,492,625
2,282,210
4,053,225
3,332,7 15
8,447,060
3 1,607,835
31,607,835
Revenues
Tax Revenues
Licenses and Permits
Fines and Forfeitures
InvestmentPropcrty Revenues
Revenue from Others
Service Charges
Other Revenue
Total Revenue
18,314,878
1,592,226
673,281
534,755
3,806,630
1,733,878
19,223,277
1,595,584
7 17,082
533,568
3,767,787
1,s 12,269
16,587,340
1,405,934
628,276
3 6933 7
3,600,032
1,521,571
215,808
24,328,498
170,540
27,820,107
2 0 0,O 0 8
26,855,656
Expenditures
Operating Programs
Public Safety
Transportation
Leisure, Cultural and Social Services
Community and Economic Development
General Government
Iota1 Operating Programs
Bulk Power Purchase
Other Purchases
Capital Projects
Debt Service
Total Expenditures
10,626,409
1,678,050
3,396,l I6
2,475,413
6.433.291
12,000,660
1,883,856
3,664,327
2,903,546
7.559.430
12,918,125
1,992,664
3,902,660
3,261,635
8,034,5 15
30,109,599 24,609,279 28,011,819
28,011,819 30,109,599 24,609,279
RevenueslExpenditures (OvedUnder) (I ,156,163) (2,289,492) (1,607,153
5,027,627
(2,809,997
(2,545,526
1,609,604
1,937,5oa
4.470, I78
4,472,625
4,472,625
(280,781)
Other Sources (Uses)
Operating Transfers In
Operating Transfers Out
Other Sources (Uses)
Cost of Medical Care/Dental, Vision
Total Other Sources (Uses)
5,058,126
(2.809,995)
3,145,000
(2.262,690)
3,130,441
4,188,561
(2,279,905)
(85,708)
(I ,669,565)
153.383
3.995,O I 1
(1,123,745)
(I 99,406)
( 1,483,004)
1,188,856
Fund Balance Beginning of the Year 2.701,212 3,609,287
1,022,721
3,629,228
Adjustment to Fund Balance
Fund Balance End of the Year
Reserved for Debt Service
Designated Reserve
Unreserved
Total Fund Balance
4.470.178 3,629,228
3.629.228
3,609,287 .,
4.470.178 3,609,287 I,
2001-03 FINANCIAL PLAN AND SUMMARY
CHAh'GES IN FUND BALANCE - LIBRARY FUND
1999-2000 2000-01 200 1 -02
Actual Actual Budget
2002-03
Budget
1,247,258
12,980
206,455
66,000
1,532,693
1,209,740
1,209,740
870,000
2,079,740
Revenues
Tau Revenues
Licenses and Permits
Fines and Forfeitures
LnvestmedProperty Revenues
Revenue from Others
Service Charges
Other Revenue
Total Revenue
986,367 1,064,485 1,165,662
16,304
148,617
21,310
218.595
12,980
206.455
107,967
1,259,255
132,836
1,437,226
115,500
1,500,597
Expenditures
Operating Programs
Public Safety
Public Utilities
Transportation
Leisure, Cultural and Social Services
Community and Economic Development
Gcneral Government
Total Operating Programs
Bulk Power Purchase
Other Purchases
Capital Projects
Debt Service
Total Expenditures
I ,I 15,272 1,179,835 978,223
978,223 1,115,272 1,179,835
40,000 89,143
1,204,415 1,219,835
RevenueslExpenditures (Over/Under) 281,032 280,762 (547,047
(49,408
870,000
(I 13,732
706,860
620,146
779,959
779,959
Other Sources (Uses)
Operating 'Transfers In
Operating Transfers Out
Other Sources (Uses)
Cost of Medical Care/Dental, Vision
Total Other Sources (Uses)
9,800
(49,408)
40,000
(101,095)
(100,703)
(50,000) (50,000)
85,351
(68,175)
(32,824)
(61.747)
(1 11,747)
Fund Balance Beginning of the Year 703 15 240,100 440,087
Fund Balance End of the Year
Reserved for Debt Service
Designated Reserve
Unreserved
Total Fund Balance
620.146 240.1 00 440.087
240.100 620,146 440.087
c-5
2001-03 FINANCIAL PLAN mD SUMMARY
CHANGES IN FUND BALANCE - STREET FUND
1999-2000 2000-0 1 2001-02
Actual Actual Budget
Revenues
Tax Revenues
Licenses and Permits
Fines and Forfeitures
InvestmentlProperty Revenues
Revenue from Others
Service Charges
Other Revenue
Total Revenue
Expenditures
Operating Programs
Public Safety
Public Utilities
Transportation
Leisure, Cultural and Social Services
Community and Economic Development
General Government
Total Operating Programs
Bulk Power Purchase
Other Purchases
Capital Projects
Debt Service
Total Expenditures
Re~enueslExpenditures (Over/lTnder)
Other Sources (Uses)
Operating ‘Transfers In
Operating Transfers Out
Other Sources (Uses)
Cost of Medical CarelDental, Vision
Total Other Sources (Uses)
Fund Balance Beginning of the Year
Fund Balance End of the Year
Reserved for Debt Service
Designated Reserve
Unreserved
Total Fund Balance
747,630 933,117
173,905 180,560
231 1,394 3,959,356
1,338,869 1,208,152
158,500 143,088
5,230,298 6,4242 73
4,062,324 7,015,923
4,062,324 7,015,923
1,167,974 (59 1,650)
1,179,837 925,826
(I .972,309) (1,702,854)
101,493
(792,472) (675,535)
3,698,648 4,074,150
753,405
192,275
2,O 18,615
808,000
3,772,295
4,336,500
4,336,500
(564,205)
39,350
(1,423,268)
(1,383,918)
2,806,965
4,074,150 2,806,965 858,842
4,074,150 2,806,965 8 5 8,8 4 2
2002-03
Budget
795,690
192,275
5,769,575
8 2 9,O 0 0
7,586,540
8,5 18,500
8.518,SOO
(93 1,960
827,035
( 1,423,268
669,35 I
73,118
858,842
(0
(0
2001-03 FINANCIAL PLAN AND SUMMARY
CH.4NGES IN FUND BALANCE -TRANSPORTATION DEVELOPMENT ACT FUND
1999-2000 2000-0 1 200 1 -02
Actual Actual Budget
Revenues
Tax Revenues
Licenses and Permits
Fines and Forfeitures
InvestmentProperty Revenues
Revenue from Others
Service Charges
Other Revenue
Total Revenue
Espenditures
Operating Programs
Public Safety
Public Utilities
Transportation
Leisure, Cultural and Social Services
Community and Economic Development
General Government
Total Ope rating Programs
Bulk Power Purchase
Other Purchases
Capital Projects
Debt Service
Total Expenditures
Re\.enues/Expenditures (OvedUnder)
Other Sources (Uses)
Operating Transfers In
Operating Tramfers Out
Other Sources (lises)
Proceeds from Debt Financing
Total Other Sources (IJses)
Fund Balance Beginning of the Year
Fund Balance End of the Year
Reserved for Debt Service
Designated Reserve
Unreserved
Total Fund Balance
(17,988)
1,772,629
3,210
1,757,850
30,743
30,743
1,727,107
1,727,107
33,143 5,000
1,728,241 1,987,873
1,761,384 1,992,873
1,761,384 1,992,873
102,376
(3,535,331) (1,987,873)
(3,432,955) (1,987,873)
1,727,107 55,536
55,536 60,537
1,727,107 55,536 60,537
2002-03
Budget
5,000
2,000,000
2,005,000
2,005.00(
(2,073,43'
7,90(
(2,065,53'
60,53'
t
c-7
2001-03 FINANCIAL PLAN AND SUMMARY
CHANGES IN FUND BALANCE - CDBG FUND
1999-2000 2000-01 200 1-02
Actual Actual Budget
2002-03
Budget
Revenues
Tltv Revenues
Licenses and Permits
Fines and Forfeitures
lnvestment/Property Revenues
Revenue from Others j26,8 16
Service Charges
Other Revenue
Total Revenue 526,816
975,000 975.000 1.013,725
1,013,725 975,000 975,000
Expenditures
Operating Programs
Public Safety
Public Utilities
Trampartation
Leisure, Cultural and Social Services
Community and Economic Development
General Government
Total Operating Programs
Bulk Power Purchase
Other Purchases
Capital Projects
Debt Service
Total Expenditures
526,8 16 1 ,o 13,725 865,691 865,691
865,691
109,309
526,816 1,013,725 865,691
109,309 KevenueslErpenditures (OverKlnder) (0)
Other Sources (Uses)
Operating Transfers In
Operating Transfers Out
Other Sources (Uses)
Cost of Medical CarelUental, Vision
Total Other Sources (IJses)
(109,309) (109,309
(109,309 (109,309)
Fund Balance Beginning of the Year
Fund Balance End of the Year
Reserved for Debt Service
Designated Reserve
Unreserwd
Total Fund Balance
c-8
2001-03 FINAVCIAL PLm AND SUMMARY
CHANGES IN FUND BALAXCE -POLICE SPECIAL REVENUE FUND
1999-2000 2000-01 200 1-02
Actual Actual Budget
Revenues
Tau Revenues
Licenses and Permits
Fines and Forfeitures
InvestmentProperty Revenues
Revenue from Others
Service Charges
Other Revenue
Total Revenue
Expenditures
Operating Programs
Public Safety
Public Utilities
Tramportation
Leisure, Cultural and Social Services
Community and Economic Development
General Government
Total Operating Programs
Bulk Power Purchase
Other Purchases
Capital Projects
Debt Service
Total Expenditures
Kevenucs/lt:xpenditures (OverlUnder)
Other Sources (Uses)
Operating Transfers In
Operating Transfers Out
Other Sources (Uses)
Cost of Medical CarelDental, Vision
Total Other Sources (IJses)
Fund Balance Beginning of the Year
Fund Balance End of the Year
Reserved for Debt Service
Designated Reserve
Unreserved
Total Fund Balance
18,107 37,643 31,105
65,020 395,278 750.858
920
83,127 433,841 781,963
76,762 386,340
76,762 386,340
7,734 769,163
84,496 386,340 769,163
(1,369) 47,501 12,800
9,184
(41,184)
(32,000)
173,676 140,307 187,808
140,307 187,808 2 0 0,6 0 8
140,307 187,808 200,608
2002-03
Budget
31,105
31,105
31,105
200,60:
231,71
231.71
c-9
2001-03 FINANCIAL PLAN AND SL;MMARY
CHANGES IN FUND BALANCE - CAPITAL OUTLAY FUND
1999-2000 2000-0 1 2001-02
Actual Actual Budget
Revenues
Tax Revenues
Licenses and Permits
Fims and Forfeitures
Investrnent/Property Revenues
Rcvcnue from Others
Service Charges
Other Revenue
Total Revenue
Expenditures
Operating Programs
Public Safety
Public lltilities
Transportation
Leisure, Cultural ad Social Services
Community and Economic Development
Gerwal Government
Total Operating Programs
Bulk Power Purchase
Other Purchases
Capital Projects
Debt Service
Total Expenditures
RevenueslExpenditures (OverlUnder)
Other Sources (Uses)
Operating Transfers In
Operating Transfers Out
Other Sources (Uses)
Proceeds from Debt Financing
Cost of Medical Care/dentdl, Vision
Total Other Sources (Uses)
Fund Balance Beginning of the Year
Fund Balance End of the Year
Reserved for Debt Service
Designated Reserve
Unreserved
Total Fund Balance
1,479,55 1 1,596,727
2 17,866 5 12,229
129,578 298,452
1,803,555 1,254,324
493,336 199,578
4,123,884 3,8613 10
1,816,365 3,725,782
1,816,365 3,725,782
2,307,519 135,528
2,736,153 1,929,195
(3,843,397) ( I ,99 1,242)
( 15,000)
(1,107,244 (77,047)
1,900,534 3,100,809
3,1O0,809 3,159,290
3,100,809 3,159,290
1,749,069
382,945
4,283,955
1,634,000
8,049,969
14,606,542
14,606,542
(6,556,573)
1,850,000
(1,700,205)
6 16,000
12,690,823
13,456,618
3,159,290
I0,059,33 5
10,059,335
2002-03
Budget
487 1,504
282,945
1,100,000
1,227,000
4,481,449
43,506,000
43,506,000
(39,024,551
1,800,000
(1,692,895
43,184,000
43,291,105
10,059,335
14,325,889
14,325,889
c-10
1
2001-03 FINAiiCIAL PLAN AND SUMMARY
CK4NGES IN FUND BALANCE - EQUIPMENT FUND
1999-2000 2000-01 2001-02
Actual Actual Budget
Revenues
Tax Kevenues
Licenses and Permits
Fims and Forfeitures
Investmenflroperty Revenues
Revenue from Others
Service Charges
Other Revenue
Total Revenue
Expenditures
Operating Programs
Public Safety
Public Utilities
Transportation
Leisure, Cultural and Social Services
Conununity and Economic Development
General Government
‘Total Operating Programs
Bulk Power Purchase
Other Purchases
Capital Projects
Debt Service
Total Expenditures
KevenueslExpenditures (Over/I!nder)
Other Sources (Uses)
Operating Transfers In
Operating Transfers Out
Other Sources (Uses)
Cost of Medical CarelDental, Vision
Total Other Sources (Uses)
Fund Balance Beginning of the Year
Fund Balance End of the Year
Reserved for Debt Service
Designated Reserve
Unreserved
Total Fund Balance
48,689 67,000
48,689 67,000
(48,689) (67,000)
30,850 67,000
17,839
30,850 84,839
(17,839)
2002-03
Budget
20.000
20,000
(20,000
20.000
20,000
c-I1
2001-03 FINANCIAL PLAN AND SUMMARY
CHANGES IN FUND BALANCE - VEHICLE REPLACEMENT FUND
1999-2000 2000-0 1 2001-02
Actual Actual Budget
Tax Revenues
1,icenscs and Perniits
Fines and Forfeitures
Investrnenflroperty Revenues
Revenue from Others
Service Charges
Other Revenue
Total Revenue
Operating l'ropranis
Public Safety
Public Utilities
Transportation
Leisure, Cultural and Social Services
Community and Economic Development
<;enera1 Government
Total Operating Programs
IZulk Power Purchase
Other Purchases
Capitd Projects
Debt Senicc
Totdl Expenditures
Other Sources VJscs)
Operating Transfers In
Operating 'l'ransfers Out
Other Sources (Uses)
Cost of Medical Care/Dental, Vision
Total Other Sources (Uses)
Reserved for Debt Service
Designated Reserve
I Jnreserved
'l'otul Fund Balance
4,333
4333
525,849
525,849
(521,516)
5 12,539
(99.4 10)
4 13,129
46 1,055
352,668
352.668
36,768
24,027
3,692
64,487
495.127
495,127
(430,610)
422,000
(50,000)
372,000
352,668
294,028
294,028
358.000
358,000.
(358,000)
425,000
(67.000)
( 17.839)
340,161
294,028
276.1 89
276.189
2002-03
Budget
44 1,000
435,OOC
(20.00C
415,ooC
276,185
250,185
250,18!
c-12
2001-03 FIXmCIAL PLkV AND SUMMARY
CHANGES IN FUND BALANCE - DEBT SERVICE FUND
1999-2000 2000-0 1 2001-02
Actual Actual Budget
Revenues
Tax Revenues
Licemes and Permits
Fines and Forfeitures
InvestmentlProperty Revenues
Revenue from Others
Service Charges
Other Revenue
Total Revenue
Expenditures
Operating Programs
Public Safety
Public Utilities
Transportation
Ixisure, Cultural and Social Services
Community and Economic Development
General Government
Total Operating Programs
Bulk Power Purchase
Other Purchases
Capital Projects
Debt Service
Total Expenditures
Rel.enues/Expenditures (Over/lJnder)
Other Sources (Uses)
Operating Transfers In
Operating Transfers Out
Other Sources (Uses)
Cost of Medical CarelDental, Vision
Total Other Sources (Uses)
Fund Balance Beginning of the Year
Fund Balance End of the Year
Reserved for Debt Service
Designated Reserve
Unreserved
Total Fund Balance
1,282,352 1,285,242 1,275,205
1,275,205 1,282,352 1,285,242
(1,282,352) (I ,285,242) (1,275,205)
1.282.352 1,285,242 1,275,205
- 1,275,205 1,28232 1,285,242
2002-03
Budget
1,267,89!
1,267,89f
(1,267,89!
1,267,891
1,267,89
C-13
2001-03 FINANCIAL PLATS AND SUMMARY
CHANGES IN FUND BALANCE - WATER FUND
1999-2000 2000-0 1 200 1-02
Actual Actual Budget
2002-03
Budget
90,965
6,320,000
240,000
6,650,965
2,74 1,425
2,741,425
746,355
227,975
3,715,755
Revenues
Tax Revenues
Licenses and Permits
Fines and Forfeitures
Investment/Property Revenues
Revenue from Others
Service Charges
Other Revenue
Total Revenue
93,540 143,281 90,965
3,966,830 4,153,764 4,761,000
7 7 6,2 9 0
4,836,660
2 2 9,2 2 6
4,526,271
235,000
5,086,965
Expenditures
Operating Programs
Public Safety
Public Utilities
Transportation
Leisure, Cultural and Social Services
Community and Economic Development
General Government
Total Operating Programs
Bulk Power Purchase
Other Purchases
Capital Projects
Debt Service
Total Expenditures
4,013,394 7,482,601 2,727,580
4,O 13,394 7,482,601 2,727,580
52,3 10
1,114,025
227,975
4,121,890
1,649,809
226,946
5,890,149
1,603,47 1
228,013
9,314,085
RevenueslErpenditures (Over/Under) (1,053,489) (4,787,814) 965,075 2,935,210
(789,720
33,000
(756,720
1,2 19,462
3,397,952
3,397,952
Other Sources (1Jses)
Operating Transfers In
Operating Transfers Out
Other Sources (Uses)
Cost of Medical CareDental, Vision
Proceeds from Debt financing
Total Other Sources (Uses)
16,975
(655,739)
2,388,534
(65,690)
2,500,000
4,184,080
(655,545)
(2,785,905)
(25,295)
(782,720)
43,000
4,500,000
1,033,255 (739,720)
Fund Balance Beginning of the Year 1,618,075 4,748,666 994,107
Fund Balance End of the )'ear
Reserved for Debt Service
Designated Reserve
UIUeXWd
Total Fund Balance
4,748,666
4,748.666
994,107
994,107
1,219,462
1,2 19,462
C-14
2001-03 FINANCIAL PLAN Ah3 SUMMARY
CHANGES IN FUND BALANCE - WASTEWATER FUND
1999-2000 2000-01 2001-02
Actual Actual Budget
2002-03
Budget
Revenues
Tax Revenues
Licenses and Permits
Fines and Forfeitures
Investrnenth'roperty Revenues 281,356
Revenue from Others
Service Charges 4,058,245
Other Revenue 114,857
Total Revenue 4,454,457
315,800 325,083 325,083
4,816,793 5,052,000 6,734,000
147,289
5,279,882
116,000
5,493,083
161,000
7,220,083
Expenditures
Operating Programs
Public Safety
Public Utilities
Tramporlation
Leisure, Cultural and Social Services
Community and Economic Development
Gcneral Government
Total Operating Programs
Bulk Power Purchase
Other Purchases
Capital Projects
Debt Service
Total Expenditures
3,009,068 3,170,517 3,427,190 3,419,135
3,009,068 3,170,5 17 3,427,190 3,4 19,135
46,000
853,025
812,385
5,138.600
354,483
7 1,000
3,443,855
8 17,465
7,751,455
(53 1,372
635,736
8 0 6,7 7 0
4,451,574
944,000
794,370
4,908,887
370,995 2,883 Kevenues/Expenditures (Overnlnder)
Other Sources (Uses)
Operating Transfers In
Operating Transfers Out
Other Sources (Uses)
Cost of Medical CarelDental, Vision
Total Other Sources (IJses)
161,779
(726,749)
173,591
(125,809)
(51 7,188)
(580,30 1)
(292,459)
(83,100)
(955,860)
(75 1,823) (739,324
2,500,OOC
1,627,589
(133,088 (1 18,300)
(870,123)
2,133,796 2,2 18,156 Fund Balance Beginning of the Year 3,832,966 3,3 18,661
Fund Balance End of the Year
Reserved for Debt Service
Designated Reserve
Unreserved
Total Fund Balance
3,3 18,661 2,733,796 2,2 18,156 3,314,372
3.3 14.372 ~ 3,318,661 2,733,796 2,218,156
C-I 5
2001-03 FINANCIAL PLAN AND SUMMARY
CHANGES IN FUND BALANCE - ELECTRIC FUh3
2001-02
Actual Actual Budget
1999-2000 2000-0 1 2002-03
Budget
3,49 1,500
50,350,527
2,000
53,844,027
11,993,592
11,993,592
3035 1,000
435,000
9,644,450
1,391,435
54,O 15,477
(171,450
(2,253,035
(322,194
9,470,450
6,895,221
8,7 9 8,6 0 5
15,522,375
15,522,375
Revenues
'I'm Revenues
Licenses and Permits
Fines and Forfeitures
lnvestmenflroperty Revenues
Revenue from Others
Service Charges
Other Revenue
Total Revenue
2,60 1,585 4,520,223 3,278,440
3 8,93 7,804 40,511,067 46,134,260
2,000
49,414,700
1,213
4 1,M0,602
14,680
45,045,970
Expenditures
Operating Programs
Public Safety
Public Utilities
Transportation
Leisure, Cultural and Social Services
Community and Economic Development
General Government
Total Operating Programs
Bulk Power Purchase
Other Purchases
Capital Projects
Debt Service
Total Expenditures
10,104,147 10,961,009 1 I ,9 15,545
10,104,147
27,722,088
10.961,OOY
37,997,566
I 1,Y 15,545
30,551,000
520,000
8,781,025
1,3Y 1,435
53,159,005
(3,744,305)
6,324,718
1,391,435
56,674,728
1,329,594
39,155,829
2,384,773 Rr\..enues/t.:xpenditures (Overllinder) (1 1,628,758)
Other Sources (Uses)
Operating Transfers In
Operating Transfers Out
Other Sources (Uses)
Cost of Medical CarelDental, Vision
Proceeds from Debt financing
Total Other Sources (Uses)
1,441,065
(3,838,076)
1.789,506
(1 90,034)
(2,3 18,035) (1,955,758)
(40,872)
(2 10,660)
4,727,375
2,520,085
(286,395)
8,360,250
5,755,820 (797,539)
Fund Balance Beginning of the Year 14,308,528 15,895,762 6,787,089
Fund Balance End of the Year
Reserved for Debt Service
Designated Reserve 15,895,762 6,787,089 8,798,605
Unreserved
Total Fund Balance ~ 15,895,762- 6,787,089 L 8,798,605 '
* Does not include the balance of Restricted Cash from the Proceeds of the Certificates of Participation which is approximately 24m as of
4/30102.
C-16
2001-03 FINANCI.4L PLAN AND SC'MMARY
CHANGES IN FUND BALANCE -TRANSIT FUND
200 1-02
Actual Actual Budget
1999-2000 2000-01
Revenues
Tax Revenues
Licenses ad Permits
Fines and Forfeitures
lnvestmenflroperty Revenues
Revenue from Others
Service Charges
Other Revenue
Total Revenue
Expenditures
Operating Programs
Public Safety
Public Utilities
Transportation
l.eisure, Cultural and Social Services
Community and Economic Development
Gencral Government
Total Operating Programs
Bulk Power Purchase
Other Purchases
Capital Projects
Debt Service
Total Expenditures
KevcnueslExpenditures (Over/tJnder)
Other Sources (Uses)
Operating Transfers In
Operating Transfers Out
Other Sources (Uses)
Cost of Medical Care/Dedal. Vision
Total Other Sources (Uses)
Fund Balance Beginning of the Year
Fund Balance End of the Year
Reserved for Debt Service
Designated Reserve
LJnreserved
Total Fund Balance
(123,347) (149,273)
2, I 18,279 2,885,496
212,274 220,128
10,881 273,042
2,2 18,087 3,229,393
1,704,540 1,564,665
1,704,540 1,564,665
2,070,386 3,201,60 1
3,774,926 4,766,266
(1,556,839) (1,536,873)
288,307 2,876.233
(467,164) (93,804)
1.74 1.470 (2,641,206)
- (5.774) (5,660)
1,556,839 135,563
(1,40 1,3 10)
(1,401,310)
(0)
(0)
(116,110)
1,664,800
243,500
1,792,190
2,35 1,179
2,35 1,179
720,874
3,072,053
(1,279,863)
1.875,086
(355,811)
1,169,713
(7,8 15)
2,681,173
(1,4043 10)
2002-03
Budget
(1 16,110
1,080,000
248,500
1,212,390
2,379,75 1
2,319,75 1
100,000
2,479,751
(1,267,361
1,172.96:
(355,811
458,991
(8,792
1,267,361
((
C-17
2001-03 FINANCIAL PLAK AKD SUhiMARY
CHANGES IN FUND BALANCE - BE;VEFITS FUND
1999-2000 2000-0 1 200 1-02
Actual Actual Budget
2002-03
Budget
3,337,306
3,337,306
3,646,325
3:646,325
3,646,325
Revenues
Tax Revenues
Licenses and Permits
Fines and Forfeitures
InvestmedProperty Revenues
Revenue from Others
Service Charges
Other Revenue
Total Revenue
(1 6,763) (31,999)
2,266,242 2,267,706 2,976,222
2,976,222
34,543
2,284,023
19,354
2,255,061
Expenditures
Operating Programs
Public Safety
Public Utilities
Transportation
Leisure, Cultural and Social Services
Community and Economic Development
General Government
Total Operating Programs
Bulk Power Purchase
Other Purchases
Capital Projects
Debt Service
Total Expenditures
2,73 1,975
2,731,975
2,673,460
2,673,460
3,266,885
3,266,885
2,73 1,975
(447,952)
2,673,460
(418,399)
3,266,885
Kevenues/Expenditures (Over/Under) (290,663) (309,019
357,887
490,37 1
848,258
(539,239
(0
Other Sources (Uses)
Operating Transfers In
Operating Transfers Out
Other Sources (Uses)
Cost of Medical Care/Dental, Vision
Total Other Sources (Uses)
339.900
91,187
43 1.087
339,895
16,399
356,294
357,886
357,886
(606,462) Fund Balance Beginning of the Year (527,492) (544,357)
Fund Balance End of the Year
Reserved for Debt Service
Designated Reserve
Unreserved
Total Fund Balance
(544,357)
(544357)
(606,462)
(606.462)
(539,239)
(539.239) (0
C-18
2001-03 FINATVCIAL PLAN AND SUMMARY
CHANGES 1N FUND BALANCE -SELF INSURANCE FUND
1999-2000 2000-0 1 200 1-02
Actual Actual Budget
Revenues
Tau Revenues
Licenses and Permits
Fines and Forfeitures
InvestmentlProperty Revenues
Revenue from Others
Service Charges
Other Revenue
Total Revenue
Expenditures
Operating Programs
Public Safety
Public Utilities
Transportation
Leisure, Cultural and Social Services
Community and Economic Development
General Government
Total Operating Programs
Bulk Power Purchase
Other Purchases
Capital Projects
Debt Service
Total Expenditures
Revenues/F.xpenditures (OverNnder)
Other Sources (Uses)
Operating Transfers In
Operating Transfers Out
Other Sources (Uses)
Cost of Medical Caddental, Vision
Total Other Sources (Uses)
Fund Balance Beginning of the Year
Fund Balance End of the Year
Reserved for Debt Service
Designated Reserve
Unrescned
Total Fund Balance
151,991
45.700
173,045
370.736
1,274,541
1,274,541
1,274,541
(903,805)
82 1,100
(160,567)
224,309
59,859
303,722
587.890
1,569,236
1,569,236
1,569,236
(981,346)
660,533
2,94 1,090
2,697,818
819,424
2,6973 18
2,535,896
2,697,818 2,535,896
256,810
60,000
200,000
516.810
1.407.795
1,407,795
1,407,795
(890,985)
1,407,795
1,407,795
2,535,896
3,052,706
3.052.706
2002-03
Budget
256,810
60,000
200,000
5 16,810
1,557,545
1,557,545
1,557,545
( 1 ,040,735
1,407,79f
(490,37 I
9 17.421
3,052,70(
2,929,39:
2.929.39:
C-19
2001-03 FINANCIAL PLAN Ah'D SUMMARY
CHANGES IN FUND BALANCE - TRUST mD AGENCY FUND
1999-2000 2000-01 200 1-02
Actual Actual Budget
Revenues
Tax Revenues
Licenses and Permits
Fines and Forfeitures
InvestmenUProperty Revenues
Revenue from Others
Service Charges
Other Revenue
Total Revenue
Expenditures
Operating Programs
Public Safety
Public Utilities
Transportation
Leisure, Cultural and Social Services
Community and Economic Development
General Government
Total Operating Programs
Bulk Power Purchase
Other Purchases
Capital Projects
Debt Service
Total Expenditures
RevenueslExpenditures (OverNnder)
202,138 220,940 201,727
25,736 32,959 18,585
227,874 253,899 220,312
50.000
50,000
23,500
2 18,503 197.347 195,338
268,503 197,347 2 18,838
(40,629) 56,552 1,474
Other Sources (Lses)
Operating Transfers In 33,571
Operating Transfers Out (1 7.227) (9,800)
Other Sources (Uses)
Cost of Medical CareiDental, Vision
Total Other Sources (Uses) 33,571 (1 7,227) (9,800)
Fund Balance Beginning of the Year 1.03 1.046 1,023,988 1,063,3 I3
Fund Balance End of the Year
Reserved for Debt Service
Designated Reserve
Unreserved
Total Fund Balance
1,023,988 1,063,3 13 1,054,987
1,023,988 1,063,313 1,054,987
2002-03
Budget
201,727
18,585
220,312
194,323
194,323
25,989
1,054,985
1,080,976
I .080.97C
c-20
Section D
FINANCIAL AND STATISTICAL TABLES
2001-2003 FINANCIAL PLAN AND BUDGET
FINANCIAL AND STATISTICAL TABLES
This section contains surmnaries which integrate the other sections of the Financial Plan as well as supplemental
and statistical information. The following
schedules are included in this section:
Generally each schedule provides information for four years.
. Appropriation Spending Limit . . Operating Budget by Activity . Summary of Intehd Transactions . Capital Budget by Activity
Revenues by Major Category and Source
Summary of Sigmficant Expenditures and Stafling Changes
Regular Positions by Department
D- 1
APPROPRIATION SPENDEVG LIMIT
I
2001-2003 FINANCIAL PLAN AND BUDGET
APPROPRIATION SPENDING LIMIT
BACKGROUND
During any fiscal year, the city may not appropriate tax revenues in excess of the Appropriation Limit defined in
Article XI1 B of the State Constitution. Tax revenues which exceed the Limit may be carried forward to the
next fiscal year to ofbet a shortfid in the Appropriation Limit. Any excess funds remaining after the second year
have to be returned to the taxpayers by reducing tax rates or fees. A majority of voters may approve an
“override” to increase the Limit up to a maximum of four years.
The amount of tax revenue which can be appropriated in any fiscal year is determined based on formulas
provided in Article XI11 B. The growth in revenues is based on actual appropriations in Fiscal Year 1978-79 and
adjusted for growth of population and inflation. Not all revenues are restricted by the Limit; only revenues
which are considered proceeds of taxes are subject to this limitation.
In addition, proceeds of taxes are allowed to be spent on several types of appropriations and are not included in
the Limit. For instance, tax proceeds for voter approved debt, costs of complying with court orders, certain
federal mandates and qualified capital outlay are excluded and do not count against the Limit.
To ensure that taxes are counted in the Appropriation Limit of only one agency of government, Article XI11 B
and Government Code Section 7903 require that if the State provides fimds to a local government with no
strings attached, these revenues will be counted as “State Subventions” and will not be included in the
calculation of the local agency. If the State specifies that the funds are restricted in their use, such as Gas Tax,
they are to be counted in the State’s Limit.
The statues require the adoption of the Appropriation Limit by resolution of the City Council with a recorded
vote regarding which of the annual adjustment factors have been selected. The adoption is done at a regular
meeting or a noticed special meeting. There is no required hearing or public notice. The documentation used to
compute the Limit must be available to the public at least 15 days prior to the meeting. Once the Limit is
adopted. the public has 45 days fkom the effective date of the resolution to initiate judicial action regarding the
Limit.
Once the Appropriation Limit is adopted, there are two publication requirements:
* The Limitation must be published in the annual budget
* An informational form filed with the Annual Statement of Transactions no later than 90 days after the
start of the fiscal year.
APPROPRIATION LIMIT 2002-2003
The Appropriation Limit for the kcal year 2002-03 is $ 57,439,894 and computed based on growth factors
provided by the State Department of Finance. The inflation used to calculate growth was 0.9873% and the
population growth used was 1.0214%. The appropriations subject to limit for 2002-03 is $28,013,113 and is
under the Limit by $29,426,780.
The calculations used to establish the Appropriation Limit and appropriations subject to limit are available in the
Finance Department for public inspection and review.
D-2
2001-03 FINANCIAL PLAN AND BUDGET
APPROPRIATIONS SPENDING LIMIT
I 2002-03 APPROPRIATIONS SPENDING LIMIT i
Last Year's Limit
Adjustment Factors
1
2
Total Adjustment YO
Annual Adjustment
Adjustments
Total Adjustments
Population O/O
Inflation YO
1.0214
0.9873
56,959,824
1.0081
480,070
None
180,070
c 2002-03 APPROPRIATIONS SUBJECT TO LIMITATION l
PROCEEDS OF TAXES
EXCLUSIONS
APPROPRIATIONS SUBJECT TO LIMITATION
CURRENT YEAR LIMIT
OVERWNDER) LIMIT
28 ,O 13.1 13
28 ,O 13,113
57,439,894
(29,426,780:
D-3
..
REVENUES by MAJOR CATEGORY CC: SOIJRCE
101-03 FINANCIAL PLAN AKD SUMMARY
EVENUES BY MAJOR CATEGORY AND SOURCE
1999-2000
Actual
2000-01
Actual
200 1-02 2002-03
Budcet Budcet 1
‘AS REVENUES
Property ‘Tax
Special Assessment
Sales &Use Tax
Public Safety Sales Tax (Prop 172)
Street Maintenance Sales Tax (K)
Trnnsient Occupancy Tax
Waste Removal Franchise Tax
Industrial Franchise
Gas Franchise
Cable TV Franchise
Electric Franchise
In-Lieu Franchise - Electric
In-Lieu Franchise - Sewer
In-Lieu Franchise - Water
In-Lieu Franchise - liefuse
Real Property Transfer Tax
‘Total Tax Revalues
1.ICESSES AND PERi%lITS
Animal License
Bicycle License
Diisincss License Tax
Alarm Perm its
liuilding Pcriuits
’lransportation Pcrniit
Electric Permits
hIzchanicnl Permits (Gas)
I’lunibi ng l’ermi ts
Industrinl Ikfiisc Callection Pertnit
1’:irkinS Pertnits
‘l’ot:il licenses and l’crniits
1; 1 N 1; S :\?4 D I‘ORF E IT ‘CJRES
Vehiclz Code Fines
Court Fines
Parking Fincs
Parking Fines - DMV Mold
1,‘alse Alarm Penalty
Late Payment - Utility Billing
7’ot:il Fines and Forfeitures
IS\’EST A LENTIPROPERTY REVENUES
In\’estment Earnings
Sale of City Property
Sale of System (Joint Pole-Elec)
Rent of City Property
T oh1 Investmentll’roperty Revenues
4,93 1,835
202,138
7,09 5,460
196,180
747,630
3 18,034
301,088
50,255
137,154
173,755
12,436
4,367,000
790,000
5 64,000
116,059
20,003,026
20,8 15
1,571
657,844
3,375
5 38,748
12,372
69,550
47,656
47,962.
1,000
25,O 12
1,405,934
I3 1,708
10,465
43,178
12,362
430,563
628.276
3,526,207
23,9 I7
12,479
233,558
3,73 6,161
5,322,425
220,940
8,028,266
242,327
933,l I7
390,185
371,253
5 1,630
202,578
182,276
11,730
774,950
603,092
4,637,165
I 5 8,2 I3
22,130,147
22,087
1,300
736,302
2,300
594,494
4,944
77,620
6 1,674
59,490
5 00
3 l,5 15
1 59 2,226
165,436
12,567
56,287
11,775
426,916
673,281
6,026,431
29,657
28,030
327,590
6,411,708
5,829,492
20 1,727
8,429,679
250,566
753,405
374,814
371,253
55,410
202,578
196,04 5
12,960
4,637,165
7 74,9 5 0
603,095
250,000
6,237,557
201,727
8,985,460
2 59,08 5
795,690
429,799
37 1,253
58,180
202,578
207,810
13,235
4,750,3 54
774,950
603,095
250,000
150,000 150,000
23,093,140 24,290,773
233 15
1,775
735,000
4,000
594,494
5,500
75,000
60,000
60,000
1,500
23,3 15
1,775
773,3 5 5
4,000
636,109
5,500
70,000
50,000
5 5,000
1.500
35,000 35,000
1,595,584 1,655,554
170,305
15,385
56,287
16,065
3,240
187,330
16,615
56,287
17,350
3,500
455,800 483,150
717,082 7G0,832
4,645,680 4,798,740
26,860 27,135
20,000 20,000
319,107 3 19,107
5,011,647 5,164,982
D-4
001-03 FINANCIAL PLAX AND SUMiMARY
!El’ENUES BY I\-IA.JOR CATEGORY AND SOURCE
1999-2000 2000-0 I 200 1-02 2002-03
Actual Actual Budget Budget
1EVENUE FROhl OTHERS
Motor Vehicle In-Lieu Tax
Other Grants Rr Subventions
Police Training (POST)
Cracnet gL Drug Suppression Grants
Pill icc.’I’arks Cr 1-ants
Asset Seizure
Street Maintenance Measure (K)-reimbursements
Auto Theft Revenue
State Hiway h4:iintenance
Gas Tax Subvention (2 105)
Gas ‘l‘os Subvention (2 106)
Gas Tax Subvention (2 107)
Transportation Dev Act (Gen./Allot)
‘1ransport:ition Dev Act (Ped/Bike)
rederul Assihtance Section IX
Shte Bike Lane Fund
CTC Rei ni b ii rse inen t
Tr:rflic Congestion Relief
Surface Transportation (ISTEA),‘I:ed TEA Transit
County Grants
Sticets Fcderal gr:ints
Strcet Maintenance SB 300
Shtc Transit Awistmcc
Stcite Special Gr:ints-Transit
1)arkX & I<ecrcation Grants!Allotnieiit
St:itc Mandatcs SU 90
CJPKM Rebate
Conimiiiiity Development Block Grant
Iicvcriiie froin otherx - SJVAPCD grant
1Libr:iT Grants
I’ I ,: R S
Total I<c.veiiue l‘roin Others
SIIII\FICE I:EES AN11 CI-I>\RGES
I’ulilic S:ifcV Fees
1:ingerpriiitiiig
I’olice Rcccird Fees
Vehicle Tcnving
Other Police Fees
Fix Tickct’Vin Veriiicotion
Fir, Dcp:i~-tnicnt Services - Other
Atiinial Shelter Fees
Total
3,008,393
153,607
5 1,202
123,555
221,357
36,667
868,084
16,337
5,066
344,125
220,836
465,615
1,743,005
29,624
1,865,648
24,502
167,386
730,78 I
3,050,598
211,339
9 1,094
157,029
675,729
30,377
843,154
12,642
5,066
356,184
230,737
477,942
1,692,326
35,915
2,8R 1,6 18
I 1,588
878,696
4 12,949
747,106
(9,935)
9,63 1 3,878
22,225 266,662
1 56,22 1 196,824
526,816 1 .O 13,724
24,027
243,001
45,700 59,859
145,617 2 18,595
11,218,064
12,525
25,441
57,645
1.122
2,74 5
190
14,586,658
10,296
26,730
67,l 10
2,407
1,640
180
18,115 18,469
117,784 126,832
3,316,753 3,532,591
5 1,500 5 1,500
157,447 157,447
1,034,8 13 1,150,000
695,000
5,06 5 5,065
354,690 365,330
227,425 234,245
475,000 475,000
1,987,873 2,000,000
620,800 80,000
44,000
961,500 4,69 5,000
I,000,000 1,000,000
32,025 33,345
160,000 160,000
60,000 60,000
975,000 975,000
206,455 206,455
7 00,000
12,3 653-1 6 15,880,978
10,000
25,000
2,695
2,000
230
2 1,250
121,175
60,000
10,000
25,000
60,000
2,740
2,120
245
22,525
122,630
D=5
001-03 FIXANCIAL PLAN AND SUMhL4RY
:EVE.UUES BY hlAJOR CATEGORY AND SOURCE
1999-2000 2000-0 1 200 1-02 2002-03
Actual Actual Budget Budget
Electric Operating Revenue
Domestic Residential 14,733,769 15,005,360 15,182,200 15,066,548
Sniall Commercial 4,739,697 4,839,858 5,08 1,590 4,62 1,709
Dusk to Dawn 39,798 40,426 40,560 41,817
Domestic Mobile Home 270,759 2 14,82 I 242,780 198,449
Ixge Commercial 9,044,378 9,428,4 55 93 I 0,230 1 0,469,Jj 3
Sni:ill 1rtdustri:il 775,29 1 791,191 749,690 852,376
Cih Accounts 1,946,3 13 1,92 1,002 1,220,240 623,366
blediuni Industrial 2,076,120 2,168,9 I6 2,685,150 2,993,441
Lxgc Industrial 3,950,529 4,29 1,553 4.399,700 3,979,345
Residential Lo\\. Income 166,825 232,530 674,960 805,802
Public Benefits 899,559 924,960 I ,O 1 8,690 1,027,860
Additional Snles!Market Cost Adjustment 256,009 5,000,000 9,359,981
Total 38,643,041 40,l 15,081 4 5,805,790 50,030, I47
Se\r.er Operating Revenues
City Accounts
Other Accounts
Se\ver Connection Fees
I 5,37 I 14,913 18,430 28,960
2 ,Y .3 3 ,O 0 5 2,96 6,7 82 3,667,570 5,763,040
926,374 1,715,357 1,300,000 5 00,000
Total 3,874,750 4,697,052 4,986,000 6,292,000
I\’:iter 0pcr;i ting Revenues
City A cco 11 n ts
(ltlier Accounts
Total
Nori-Opci.:iting IJtility Rcvenues
IIevenur: - Contract Work for City
IIc\,cnuc - Contract Work for Others
Electric Capacil>. Revenues
Industrial Sewer Billings
Wnkr Tap 1-ecs
Se\vrr Tap Fees
I ,i f1st:iticrn Reimbursement
Tnnsit Fees
Dial-A-Ride Passenger Fares
Piirk :inti Kccre:ition Fees
ltevenue from Playgrounds
I<cveiiue from YouthITeen Sports
55,627 59,268 85,180 119,180
3,491,975 3,540,823 4,320,820 5,839,820
3 37,602 3,600,09 1 4,409,000 5,9S9,000
188,157 178,138 183,470 188,980
33,616 72,133 45,000 46,400
76,705 I5 1,77 1 100,000 75,000
375,000
154,472 I 58,250
13,107 14,770
11’3,575 14,766
Total 585,633 559,828 3 28,470 685,380
2 12,274
Total 2 12,274
170,912
44,643
Revenue - 1ndoor;Outdoor Activities 31,154
Revrnue from Aquatics 68,74 I
I<e\.enue from Adult Sports 62,093
BOBS Reimbursements 26,629
Revenue from Lodi Lake Park 76,165
Other Park Fees 5,426
Rent - Park & Recreation Facilities 67,693
Total 553,456 -
220,128 243,500 248.500
220,128 243,500 248,500
186,479 192,315 203,850
46,479 5 1,005 68,790
19,699 18,780 l9,9 10
67,937 60,000 77,500
61,833 69,770 77,555
17,605 3 1,560 33,455
75,O 14 80,735 S5,580
7,725 5,820 6,170
43,632 60,000 65,000
526,403 5 69,98 5 637,810
D-6
:001-03 FINAKCIAL PLAN AND SUiMbIARY
<EVEKUES BY MAJOR CATEGORY AKD SOURCE
1999-2000 2000-0 1 2001-02 2002-03
Actual Actual Budget Budget
Community Center Fees
Swimming
Rents
Other Fees
ICeveniics NOC -
Total
77,035
60,403
127,322
50,962 93,275
I %,04 I 179,530
L 27,334 127,334
102,605
179,530
127,334
2 64,760 333,337 400,139 409,469
Coinr~iunity 1)eveIopment Fces
Plan Check Fees 3 13,594 382,127 382,127 3 82,127
InspcctioniReinspection Fees 15,081 12,191 12,191 12,191
Total 4 13,139 488,755 488,755 488,755
l'l~nniii~ Fees 84,464 91,437 94,437 94,437
Public II'orks Engineering Fees
l? ngineering Fees
Jlex clopmetit Impact Fees
S pecinl Inspections
Iingineering Inspections
I'1:IIls & spccs
Total
95,275 127,494 121,000 177,494
2,3 8 8,000 2,000,000
1,965 2,200 2,000 2,000
4,65 I 18,396 6,765 7,170
3,454,276 2,942,048
43,193 8 1,3 12 70,000 81,312
3,059,765 2,75 1,976 3,599,360 3,17 1,450
.-idiiiiriistr:i ti\.c Fccs
Utility Conncctions
I<eturlled Check Charge
Total
I%ciiclit aritl liisuixiice Fces
hledicd Care
Rctirce's h,Icdic:il Care
Dental Insurance
Vision Care
C Iiiropxictic
Li t'e InwrLincc
r\ ccidcti t:iI Death Insurance
Uneni plo) inctit Insurance
Long Term Disability
Tot:il
Total Srrvice Fees and Charges
0'1 1 I E R liE \'K NUE
Darnage to Property Reimbursements
Donations
Libr:iq Fines, 1,'ees & Gifts
11 o na tio 11 s r~everllles NOC
I<eintburs:ible Charges (Work-Others)
Revenue by Transfer
Extra Refuse
Total Other Revenue
REVENUE TOTAL
13,3 15 15,934 I 7,035 18,055
14,033 13,215
27,348 29,149
1,660,493
77,350
306,7 15
70,949
32,868
30,53 1
5,285
49,3 10
32,741
2,266,242
1,707,424
43,006
297,146
67,779
30,990
29,641
6,260
50,682
34,778
2,267,706
15,415 16,340
32,450 - 34,395
2,375,200 2,73 1,480
289,195 289,195
65,830 65,830
33,520 33,520
37,644 37,644
4 1,3 14 42,507
133s 19 137,130
2 ,976,222 3,337,306
54,105,389 56,165,812 63,421,251 71,007,368
9,752
503,605
58,427
4 8,62 1
1,330,386
107,562
3 1,049
250
2,089,651
3,907
203,426
60,593
69,274
I. 149,290
140,82 1
38,136
1,988
1,667,435
10,000
5,000
58,500
56,000
574,915
104,625
30.000
16,000
5,000
59,000
6,000
624,970
110,905
32,000
839,040 853,875
93,246,502 103,227,261 107,043,086 119,614,362
D-7
OPERATING BUDGET by ACTJS7XTU
Pu1)lic Safety
P iib 1 i c U t i I i t i cs
Tr;inspo 1-t ;it ion
Lcistrrc, Culturnl L' Soci;il Scr-\.iccs
Coriiriiuiiit~ & Economic Dc\ elolir~icrit
Gcr1 c r:iI C0l.C I'll IlIC'I1 t
2001-03 FIXAVCIAL PLAN AND SU&DlARY
OPERATING BUDGET BY ACTIVITY
1999-2000 2000-0 1 200 1-02 2002-03
Actual Actual Budget Budgct
Public S:ifcty
Police Protection
Police Administration
Poljce Operations
Police Investiptions
Anirniil Shelter
Fire Atlrniiiistration
Firc Life ond Safety
Emergency Services
Training
Suppoit Senices
Otlicr Safety Services
Grn fli ti Ab 3 tsnient
Fire Safety
Tiital I'ublic Safety
804,868
4,043,453
2,322,190
109,301
S70,756
4,649,3 15
2,797,769
154,625
968,440
4,444,650
2,557,270
169,900
950,720
4,602,565
2,946,130
182,055
296,200
193,136
2,655,366
125,172
86.235
315,545
232,765
3,587,540
209,045
89,245
323,660
238,165
3,871,210
91,785
211,585
292,899
195,462
3,173,073
123,859
90,172
39,070
32,387,000
34,250 -
10,703,17 1
43,695
12,918,125
44,750
13,492,625
Public Ltilitics
\Vater LJtility Scrvices w 'I t ur
\\f..t. 'is Lw.itcr I
Was tew n tcr
Elccti ic Utility Services
Utility Services
F,lc:trical
1'1 11 :iI I'u b I ic Utilities
'lr~iiispilrt~itiiii~
Streets iind Flood Control
Sticct h1,iiiitciinncc
Strcct 'Il-CCb
Shcct ('1c:ining
I'.iihing Lot Alaintennnce
Triiiihi t
'1'r:insi t
.Iiit~I Trnrirportxtioii
4,0 13,394 7,452,601 2,727,550 2,741,425
3,009,068 3,170,5 17 3,427,190 3,419,135
10,I04, 147 10.96 1,009 11,915,545 11,993,592
17,126,609 2 1,614,127 1S,070,3 15 1 S, 154,152
1,268,5 14 1,46 1,053 1,453,420 1,684,605
164,914 157,432 13 2,0 10 133,220
4,264 6,346 12,725 12,725
1,704,540 1,564,665 2.35 1,179 2,379,75 1
3,382,590 7,448,521 4,343,543 4.66 1,961
240,358 258,995 394,510 45 1,660
Iisurc, Ciiltural SC Social Services
I'.rik> iiiid Recrcntion
P;iih\ niid Recreation Commission
l'nih> and Recreation Adniinistration
Yoiitli"l~ccii Sports
Iii~l~~~r~~~~irt~lnor Activitics
.-\qu,itics
:\dult Sports
LrSU llunlthy Stnrl
Conccssii)iis.'hCter Scliool Progrnnis
P:iiks Ilix~ision
Imli hhe Paik
Othcr 1'iIlkS
l'xk Opci.itions
17quipni:rit hl.iintennnce
['aiks - Sporls Facility hlointcn3nce
cult1I~:ll SCl\iCC.S
Lihraiy Ro:irtl
I,ilu;iiy
CuItur.il Activities - Comniunity Ccnter
Ru~i =:ition L)i\ ision
l'rit;il Leisure, Cultural Sr Social Services
4,076
680.233
1,628
63 0,23 5
3,950
795,615
3,950
86 1.290
135.539
3Y.134
S9,Sj 1
54,757
13,017
27 1,219
131,810
21,535
101,220
58,810
18,000
357.716
124,615
15,070
85,860
49,775
155,340
15,070
99,075
53,375
205,380 339,320
160,809
489,983
90,Sj 1
122,400
351,869
135,051
526,226
103,395
116,813
422,849
176,895
592,9 10
13 5,780
127,175
463,015
172,255
536,545
131,475
125,905
405,535
5,000
1,204,740
1,75 I
1,026.472
4,424,339
855.377 -
4,98 1
I, 110,29 1
1,036,036
4.779,599
5,000
1,174,835
1,113,440 -
5,052,495
1,160,970
5,262,965
('Ill11 liillliit~ & EClJllOlllic Develop IIlcIIt
P Iiinning
Coruniunity Development Commissions 7,460 5,418 10,360 10,360
Current ;in({ Advanced Planning 405,463 378,104 5 11,290 482,110
Cotlc Enforcement 168,292 267,426 3 86,55 5 391,840
I3iiiltliiig and Safety 555,769 607,096 645,220 662,760
1,253,290 Enginuering 984,395 1,165,503 1,194,130
Ecrriioniic Development 35 1.034 479,999 5 I4,050 502,355
'I~it~il Coiiiiiiuiiity S: Econoniic Drvelopiiieiit 2,475,413 2,903,546 3,261,635 3,332,7 15
EconiJmiz Development
D-8
2001-03 FIN:2NCIAL PLAN AND SUWY
OPERATING BUDGET BY ACTIVITY
1999-2000 2000-0 1 2001-02 2 0 0 2 - 0 3
Actual Actual Budget Budget
General Goveril iiieii t
City Council
City hlanager
Public Works Administration
LeSd Sciviccs
City Attonicy
City Clctk Sewices
City Council Protocol
Recoi ds klministrotion
EleLtioti Atlministmtion
Iluninn Resources Administration & Citywide Training
Risk hleringrrnent
Inli~t ni:ttion Systems
1:iti;iticc Administration
Accoiiiitiiiy Services
Revciiur: Sewices
Purcl1:i sing
1:iclJ Sctvices
L3uildiny hlaintennnce
Erp ip ti1 c ti t h I:! intennnce Rc hlo tor Po ol
Nori-D~.~~~~itt~ientiil Senices
Legislation and Policy
Gene&l Administration
Atlmini>tr;itivz Sewices
Org.tniziitionnl Support Sewiccs
Cicni:r:rl sup~lolt
C i tyw id i: 1 Jti I ities
Ciciici :iI J,iability
0th-t Iiisul-arices
V'nt Aei s' Conipeiisntion Chnrgcs
Li cti i' ti ts Adru inistra ti on
Tot:il Geiicrnl Governnient
'I( )'l':ll, OPERATING BUDGET
58,547
336,173
287,423
22 1,497
14,696
207,241
4,457
338,195
50,585
651,859
283,672
390,520
60R,905
2 2 5,9 7 0
2 5 6,3 7 Y
417,990
860,650
431,939
756,424
353,835
3 1,265
859,442
2,731,975
10,439,507
48,551,930
5 1,222
387,259
345,234
267,293
16,688
210,757
16,189
434,464
33,450
645,845
270,976
48S,415
588,098
256,546
335,529
5 12,640
1,107,238
740,222
539,439
306,511
3s,994
1,223,731
2.G73.460
11,800,263
56,933,056
67,150 70,400
4 I 2,935 4 19,4 10
375,065 432,167
289,920 293,6 10
22,000 22,000
240,710 264,335
1,300 39,600
375,850 4 2 9,7 7 5
174,780 137,145
I94,4 I5 195,755
523,855 576,905
693,050 712,895
803,780 879,900
273,540 280,530
370,240 379,025
545,355 551,335
1,067,280 1,077,835
700,7 I5 733,753
871,555 937,655
500,520 650,270
70,5 15 70,5 15
536,760 836,760
3,266,855 3,646,325
12,678,475 13,650,930
56,351,888 58,555,348
D-9
INTERF'CJND TRAIVSFERS
2001-03 FINAiiCJAL PLXWAND SUMMARY
IhTER1;UhD TRANSACTIONS - OPERATING TRANSFERS
1999-2000 2000-01 200 1-02 2002-03
Actual Actual Budget Budget
GEXERAL FUND
Operating Transfers In
Cost of Services Transactions
Street Fund - gas tax to offset street maint
Enzineering costs
Sewer- additional street sweeping(stom drains)
\Vntcr:Sewer-Snfety Program (PW)
Electric -1PF
Total Trnnsfcrs
Total Transfers In
Operating Transfers Out
Benefits Fund
Insurance Funds
Gcrisral Fund Capital
Total Transfers
Total Transfers Out
'lOl2\L GENER.-\L FUM
J , I U RAl<Y FIJN D
Operating Transfers In
0pci:itiiig Transfers Out
lotal Transfers Out
Cost of Services lransactions
TOTAL LIBILARY FUKD
STREET FUND
0per:it:ng Transfers In
TD.\ FUlid
'I'ot.11 Transfers
l'iilal Tr;insfcrs In
Operating Transfers Out
Cost of Services Trnnsactions
Gi.nc.i.il Fund Stiect hI.iintrnoricc (gas tax)
'l'lJt,Il 'lr;lllSfCl-S
'l'ot.il '1r:iiisfcrs Out
l'O'rt\I, STREET FUND
'I'II~\SSI'ORT,\'lIOlU DEVEI,OPXIENT ACT FGND
Opct~iting Transfers In
'I(ita1 'I'randei-s In
'1(rt;ll Tl;Irlsfers
i)ii crii t i ng Tra ns fers Out
i'o\t iuf Scwiccs Transactions
?'ot,il Trnnsfcrs
l'otnl 'l'raiisfcrs Out
2,s 10,562
1,004,000
180,449
3,995,O 11
(269,JS 5)
(400,000)
(434,260)
(1,123,745)
2,871,266
(50,000)
(50,000)
(50,000)
I, 179.837
I, 179,837
(1,372,309)
(1.972.309)
(792,172)
'I OT.AL TJt\KSPORTATION DEVELOPSIENT AC'I
CDIIG FIIKD
0p.iting Transfcrs Out
C~hl of Scrviccs Transactions
'li~tal 'l'ransfers Out
'1OlAL CDUG FUXD
I'OLICI SPECIAL REVEXLIE FUND
(1per;iting lransfers In 9,184
Total Transfers In 9,184
(4 I, 184)
Total Transfers Out (4 1,183)
TOT.-\L POLICE SPECIAL REVEhTE FUND U2.000i
Opciatiiig Transfers Out
3,046,960 3,502,859 3,502,859
1,004,000 1,047,540 1,047,540
375,728 375,728
82,000 82,000
25,000
25,000
137,601 19,500
4,188,561 5,058,127 5.1127,627
(269,485) (282,729) (282,729)
(400,000) (1,026,984) (1,026,984)
(1,524,570) (1,500,000) (1,500,000)
(85,850)
(2,279,903
1.908.656
(28.1)
(2,809,997)
2,248,130
9,800
(284)
(2,809,997)
2,217,630
(50,000) (49,408) (49,408)
(50,000) (39,608) (49,408)
(50,000) (39,605) (19,408)
5 12,337 39,350 X27,035
412.829
925,826 39,350 827,035
(375,728) (375,728)
( 1,064,IO I) (l.047,540) ( 1,047,540)
(633.7531 ~II
(1,702,854) (1,423,268) (1,423,268)
(777,028) (1,383,918) (596,233)
102,376
102,376
(73,437) (73,437)
(3,535,331) (1,914,436) (2.000,000)
(3,535,331) (1,987,873) (2.073,437)
(3,432,955) (1,987,873) (2,073,437)
(109,309)
(109,309)
( 1119,309)
(109,309)
(109,309)
(109,309)
D-10
2001-03 FISAiiCIAL PLAN AND SUMMARY
INTERFUND TRANSACTIONS - OPERATING TRANSFERS
1999-2000 2000-01 200 1-02 2002-03
Actual Actual Budget Bud@
CAPITAI, OUTLAY FUND
Operating Transfers In
Total Transfers
Gdiieral Fund
Electric Fund
Total Tiansfers In
Operating l'ransfers Out
Vcliiclc Xloinknnnce Fund
Total Transfers
Tot;il Transfers Out
TOTAL CAPITAL OvriTLAY FUXD
\'EHICLE hIAINTEN.4iiCE FUND
Operating Tr31isfers In
Capital Outlny Fund
C)p cr;it i rig '1'r;insfer Out
Equipnicnt Rcplacenient Fund
Totnl Trnnsfurs hi
?'OT.AL \.EHICLE RIAINTENANCE R'ND
I:LECTl<IC FUhV
Tala1 Transfers
Operating Transfers In
Total Transfers In
0per;iting Transfers Out
Co\t of Seniccs Transactions
Benufils Fund
Insurance Funds
Geiier:il Fund CIP
2,721,153
2,721,153
(3.843.397) \, , ,
(3,843,397)
(1,122,244)
5 12,539
(999 10)
413,129
413.129
1,2S2,352
1,282,3 5 2
1,282,352
16,975
16,975
(655,739)
(655,739)
(638,764)
161,779
161,779
(726,749)
(726,749)
(564,970)
429,195
1,500,000 1,500,000 1,500,000
350,000 300,ooo
1,929,195 1,850,000 1,800,000
(425,000) (425,000)
(1,991,242) (1,275,205) (1,267,895)
( 1,99 1,242) ( 1,700,205) (1,692,895)
(62,017) 149,795 107,105
422,000 425,000 435,000
(50,000)
372,000
372.0r10
(67,000)
358,000
35s,000
(20,000)
4l5,OOO
415.000
1.285,242 1,275,205 1,267,895
1.2X5,242 1,275,205 1,267,895
1,285,242 1,275,205 1,267,895
(680,259) (630,259)
(17,896) (17,896)
(72,065) (72,065)
(12,500) (19,500)
(655,545)
(655,545) (782,720) (783,720)
(655,545) (782,720) (737,720)
(580,301)
(580,301)
(580,30 1)
(537,333) (537,333)
(12,500)
(17,R94) (17,894)
(102,097) (102,097)
(82,000) (82,000)
(75 1,823)
(751,823)
(739,324)
(739,324)
1,4J 1,065
I,4J 1,065
(1,697,015) (1,697,018)
(39,368) (3 9,368)
(206,649) (206,649)
(350,000) (300,000)
D-11
2001-03 FINAYCIAL PLANAPr?) SUMMARY
IhTERFUND TRANSACTIONS - OPERATING TRANSFERS
1999-2000 2000-0 1 200 1-02 2002-03
Actual Actual Budget Budget
General Fund
Total Transfers
Total Transfers Out
TOTAL ELECTRIC FUhB
(25,000)
(10000)
(2,3 18,035) (2,253,035)
(2,318,035) (2,253,035)
(3,535,076)
(3,538,076)
(2,397,011)
(1,955,758)
(1,955,758)
(1,955,758)
TRAYSIT FUND
Operating Transfers In
Transportdon Development Act
Tot;il Transfers
Total Transfers In
Opernting Transfers Out
Cost of Services Transactions
Total Transfcrs
Total Transfers Out
TOT.4L TRANSIT FLTD
2,876,233
2,576,233
1,172,965 1,875,086
1,875,086 1,172,965
(355,811) (35531 1)
258,307
258,307
(467,161)
(467,164)
(178.857)
(93,804)
(93.804)
2,782,429
(355,811) (355,811)
1,519,275 817,154
rmxicm-s FUND
(1per:itiiig Transfers In
Grncral Fund
Elcctric Fund
iVantewatcr Fund
U'ater Fund
Total Trnnsfcrs
T(~t;il Transfers In
TOTAL BENEFITS FUXD
282,729 252,729
39,368 39,365
17,591 17,894
17,896 17,896
339,900
339,900
3 3 9,9 0 0
339,895
339,895
339,895
~
357,856 357,887
357,886 357,887
82 I. 100 821,100
1,026,954 1,026,954
206,649 206,649
102,097 102,097
72.065 72,065
1,407,795 1,407,795
1,407,795 1,407,795
s2 I, 100
82 1,1(10
521,100
821,100
67.000 20,000
67,000 20,000 30,850
'rRUS'J' ASD AGEXCl' FUhD
0pcr;iting Transfers In
0pcr;itiny Transfirs Out
Total Transfcl-s Out
'1OT.AL TRUST AVD AGENCY FUSD
33.571
(17,227)
(17,227)
(17,227) 33,571
PriRKS SPECI:\L GItlNTS
7'oL:iI Transfers In
1ot;il Trnnsfcrs Out
'lOT~\I, P.ARKS SPECIAL GRANTS
(9311)
(9311)
D-12
SUMh’IARY OF SIGNIFICANT EXPENDITURES
S’TA.FF~TG CI-L4NGES
;\11d
i
2001-03 FINANCIAL PLAN & BUDGET
SUMMARY OF SICSIFICANT EXPENDITURES AND STAFFIXG CHANGES
Police Protection
Pohce Adrmnistrabon
Support Semces
Pohci. Operations
Arumal Control
Hue Part-time Officer
kc School Resource Officer
Hue Prr Chaplain
Upgrade Officer to Suprmsor
Flrs Safer)-
Fue & Llfe Safety
Fue safrty Educational pmSram Fundmg
Annual Maintenance - Cedlicetion test
Fue Stanon 4 4 funduig
Parame&c S~MC~S
HIE Fuefighten (5) & Bat Ctuef(l)
Tobl Publk SaWy
Sor Tiller TNC%
Emergency Semces
200
0.5
1
3
45
20,000 0.5
1
20,m
6,500
8.000
216,170 3
270,670 45
I0,Mx)
1W?4 funded-LUSD COPS grant (S64,OOO)
20,m
6,m
7w
3,300 3,300
8,600 8,600
611,ooo
216,170 3 183,790 3 183,790
226,170 3 806,690 3 229.190
Publlc I tilltier
IVater IVatraater Uhhty Senices
Conwact SEMCCS - 2 years 56,760 56.700
Wdstewater Treatment Fadty chemicaVlab cosu 180,000 l80,MxI
EkC!IfC ~;bhly QMCeS
Electric senices
Professional Sawces 9o.m 90,000
Lease temporary office irmlu C furmture 28.150
Elecmcd Tech 97,875
Cltfice Funuture Replacenant 10.000 10.000
Hue Electncal Engineer 1 83,100
Hue Temporary AutoCad Technim 0.25 15,ooo 025 I5,W
Add Administrahve Clerk I 27.2 I0 (12,000)
Hue Lure Crew 6L Vhcles 3 533,365 3 533,365
Hue GroundpenodApprenhce Llneman I 55,615 1 55,615
Prof SCMCQ for Painting 20,000 20,000
Elecmcd Enpiiecnng & Operabons
Elecmc Corufruchon C Maintenance
Conuact Pcrsoilnel &Tools 377,135 377,135
Tohl Pubk Utllitkr 5.25 1,212,570 325 1,102,260 I 339,640 1 235,615
I raniportanon
Streets and Flood Cmtrol
Convert to M Adnnustrahvue Clerk
Hue Temporw Seneland Assistance
Slorniwatcr KPDES Permit
Addbonal Fundmg for Sfxeet sweep%
Street Trench Damage Assessment Study
landscape hlaint Contract SBvlce
Signal hlamteiiancdhiing Momtoring
Traffic S@ supphes
Signal hiamtenance smcs
02
Told T-rpatntbo 0 20
Lclrure, Cultural S Soclal Senlces
Pxh ad Recreahon
Park and Recreahon Admuusfration
Convert to FR Administrative Clerk
tiire P.T LitendCAD Operator
Grape Fstn-al ground lease increase
her Gym &Youth kickball propn
Armory Ruildmg Site Supervisor
Incien\a ui Aqu”hcs persomiel budget
Tabloid design & prUihng
ltue PIT Lifeguard
SQttbdu Supph3
Aquancs
€he PiT Swm Inshuclors
Sports Fadhis
Convert to FTT Hire Laborers (2)
Hue Laborer
PxuL Dnziion
hmencan Legon Expenses
Lod~ Lake Park
Hue PT Laburer - Imgahon Installer
Park hhntalance
Hue P.T laburer
Convert to F/T Laborers (2)
Parks Program
18.900
10,100
50,WO
82.000
35,000
29,025
m,ooo
g2.m
29,025
225,015 - 161,025
02 18,900
35,000
52,375 52,375
7,000
30,000
36,200 36.200
125,575 070 142.475
02 17,875
05 10,810
6,000
14,725
16,000
13,900
3,600
14.000
05 3900
02 21,295
I 39.255
%,I00
05 12,640 05
05 11.505
02 19,125
0.2 22,775
02 17,875
0s 10,810
6,000
14,725
16,000
13,900
3,600
14,000
0.4 44,070
12,640
02 23,685 04
will return to Council in the future
net ofsavings
split funding WW/DBCPiSfxeet
not recommended
pillled at department Is request
one tune only expzndture
penm re-organuahon study
pendug re-orgarurabon stug
net of savlngs from p/t (was contract)
100% funded by wastewater
100% funded by wastewater
o&et by revenw
SIX rnocmt rn 1st yr, my fundmg 2ndy
deferred
deferred
net ofsavlngs fiom pit (was contract)
Prop 12 htn&Lng
cost ofiet by revenus
cost ofket by revenues
cost offset by revenus
offset by mmue - 5 lnstructon for 2 wks
net of saw Erom p’t (was contact)
not recommended - pendug lease agree
not recommendd - pendmg lease agree
42,8 10 net of savings tom p’l (was contract)
D-13
2001-03 FINAVCIAL PLAN & BUDGET
SKWMARY OF SIGNIFICANT EXPENDITURES AND STAFFMG CHANGES
Library
Pl~ha~ Dgltal copier
FTT clencal assstance
Renetits for pennanent part hme stzfF
Fund~np for Extended Hous of operahon
Hue P T Reference Libranan
Transfer UUhes to GF
Comniurut) Center
Pcrformuig Ads Center
F,T ARS Program Asswltant
HII~ Stage Tech Manager
Lo& Cornmbsioii Gnnt
Replace Pool LIR
Total Leisure, Cullural& Social Scr
suvlunmg Pool
Cotnmunll) & Ecaonomle Dcbelopmerrt
Cninniwsr, Irnprorement
Addthnnal Funds for RepautDeniahtmn
Contract Code Enforcement Officer
Phiiny
CommmuQ Promohon
C@mdlallt kMCa
LCVB 4ddlhOd Fundulg
Incrcaci. hndmg for tireworha
ULBP dddIhund Funding
Hue Civil Engineer
Hire Eilgmrenrtg Technictan
Contract Plan check senices
Contract for Document Presemhon
Redenpn map gude site d software upgrade < ommunity & Emn Dev
Enrmeenng
9.800
05 61,630
05 20,665
85,700
9,800 private sector InLSt
1 no additional cost
2 1,400 21,500
02 30,000
05 20,665
85,700
24,840 1 24,840
I 35.w I 35,w Mst offset by revenues
25,000 25,000
one he only evpenhtures 99
56 439,600 I5 163,140 04 160,925 42 280,695
50,000 50,000
57,200 57.200
40,000 40,000
70,W 70,000
60,000 37,000
1 49.000
I 68,220 I 68,220
5,000
20 399,420 1 332,420
Ccnenl Govtrament
General Adnuiustrahon
Noii - DLgaFhnrntal
Purchav LCD Projectors (6)
I.:\FC‘O \Imbzrrlup E; Dues
Fudmiing for hohd Waste Contract
Fmmd au&t - Lodi Boys d GrrL Club
Public \Vcrha Admmtrahon
General Suppon
.Admuustraabve Semce?
Infonnabnn Systems
Purchase Network Management Software
hetxarl. Tcchnicnn
“.chimuaure Clerk ConEdenha1
Forts %bare Uppndc’Support
h!:crofiche Printing - FK~S
1mhc.n remhtmcmenf
Conference of Mayors dues
Transient Occupancy Tax Measure
(‘1~ Clerk
City Council Candidates Statements of Qualifications
Lrriilrm&~n Systems
Human Resources
GTgaNahcn Study
HUC hefits CWrduldtOr 0 25
Fund Rmfment Adverhsmg
Fwerprmhng
Sdfety Prcgdm (PW
lllneas Er. Injw Prevennon Program (Elec)
Bod) Afschnucs Trauung
Fmance Parhng Edorcemmt
Convert to FiI‘ Parlang Enforcement 05cer
Fmce Accounhng Division
Rxk Management
Converl to F#T AcxounW Clerk 02
Hue Accountant I 1
02
Fmartce Revenue Divlslon
Conwn to FT Customer Sernce Rep (2)
Purchae lobby secunty camem
Orgamzaoend Support Smsa
Finance Field S&ces
Fachtia: kces
ConveR to Fm Meter Reader 02
13.000
20,000
5,500
0s 25,980
7,425
5.750
10,000
12.m.5
16,810
10,000
25,wo
25,000
9,000
13,000
20.000
7,425
5.7%
10,ooo
lO,000
10,ooo
25,000
25,000
4,500
23,800
56,380
O?
0.2
cost o&t by revenues
mpact fees
3,000 3,000
one hme expenditure
(20,900) 1 49,000 net of savings
50.w M,W IMF
19,500 19,500 water
51.640 I 121,500
move to capital
one hme wpendlture
b9070 I
05
7,425
2,000
3.2%
9,000
4,000
9,000
29,700
02
I
04
3,900
one he expend~turc
oEet by grant I yr
net of saw@ tom pit
one hmc expenditure
69,070
25.9SO
7,425
2,000
3,250
9,000
4,000
one tune expenditure
net of saw tom p/t &outside adrmn
l0Go~ funded by waStewater&aater
loOoo funded by Electnc
4,500
defemed
23,800 pen- HR OIgamZahon study
56,380 pending HR ownuahon study
pndq HR orgaruzahon study
net ofsavings tom p/t (was conkact)
D-14
2001-03 FINANCIAL PLAN & BUDGET
SUMMARY OF SIGNIFICANT EXPENDITURES AM) STAFFING CHANGES
be Fadhes Supansor
Hue Fadhes Mamt Worker UII
AIl-Veteran's Manonal Mall
Fleet SeMcCs
I 63315 1 63,315 (4,W)
I 4s.m
5,610
one time cost ofequipment in 1st yr
5,610
Hm Fleet SeMces Worker I 41270 1 41,270 - Translthded
Total Ceaaal Government 435 370.915 22 235,260 I2 386,280 31 211,015
TOTAL OPERATING BUDGET _213 2,918,ZlH 123 h22W.15 5.6 1,680,710 12.5 1,220,490
FUNDING SOURCES
General Fund
Transit Fund
Libmy Fund
Pnvate Sector Trust
Rmbursed by Others
OBet by Revenues
Impact Fea
Water Fund
Wastewater Fund
DBCP
Electnc Fund
1 -I 7 1,300.80:
I0 Jl.270
10 82,295
9,800
10
05 60,810
40,Ow
32,366
164.366
5,676
52 1,180,810
21.9 z,9ia200
72 811,29i
I 41,270
9,800
I
M.000
40,wO
32266
164,366
5,676
3.25 I,070,500
115 2,225,275
46 1331,O;O 93 832,500
17 72.065
0.5 10,810 =,w
19,500
180,000
I 349,640 I 55,615
1,220,490 5.6 1,680,710 12.50
D-I 5
CAPITAL BUDGET DETAIL
1,
ACTIVITY
)1-03 FINANCIAL PLAN & BUDGET
PlTAL BUDGET DETAIL BY ACTIVITY
2001-02 2002-03
Requested City Mmager Requested City hlanager
Cost Recommended Cost Recoinmended Comments
ilic Safety
Police Department
Public Safety Complex
Old Public Safety Remodel
Police Outdoor Range
Civic Center I'arking Structure
Animal Shelter Expansion
Interim Animal Shelter Iniprovements
314 Ton CNG truck
Fire Station 2 Remodel
l'ools ff Eqiiipniciit for Quint
Rescue Trailer ff Equipment
1 I/? Ton Truck to Piill Command Center
1ot:il Public Safety
Aiiinial Shelter
I: i re Depart men t
Cnisrgriicy Serviccs
dic t'tilities
\V;itcr Lltility Senrices
\Vater
\Vater System Capitcil Expansion
\\'ater System Capital Maint
I'urchnsc Pipe Inspector System
\Vastc\vntrr - \Vliite Slougli Facility Upgrade
\Vhitc Slough WI'CF
\\'aste\v;iter - Collcction System (CM)
\\'hitc Slough Capital hlaintcnance
hlaiii St. Storm drain mitigation
\Vnste\\:itcr - oiithll diiersion structure
Rciiiotc tcrniiiial llriit Ikplaccrnent
lllcctric lftility Serikes
Llpgrnclc servcr
Llcctrii: LJtility
L\'xte\varer Utility Services
Llectric Service Center
IIIe<trical Engineering 't Operations
i'ersonal Computers Replacement
Iiiiginesring Analysis ft Design Software
I<lcctric Consti-tiction 6 Maintenance
Line Estensions
Distribution System Improv
Substation Coristruction
Street Light Iniproii'iiieiit
Overliead \\'ire I'iiller
I'latbed Trailer
Forklift
I ligh Current Test Set
Buttery Testiiig Equipnicnt
Tapclianger Oil Filter Piinips
Substation Block \!'all
l'otal Pul)lic Utilities
9,362,000 9,362,000 4,538,000 4,538,000 * financed
3,100,000 3,100,000 * financing
400,000 400,000 police grants
6,000,000 6,000,000 andetermined
220,000 220,000 3,850,000 3,880,000 4 financed
67,325 67,325 GF Capital
40,000 40,000 other funding i.e. grants
I,000,000 1,000,000 financed
70,000 70,000 other funding i.e. grants
34,000 34,000 other funding i.e. grants
49,000 49,000 GF Capital
9,86S,325 9,759,325 19,012,000 19,001,000
400,000 400,000
695,000 695,000
350,000 350,000
235,000 235,000
227,000 227,000
1,000,000
2 1,000
50,000
I,094,800
1.795,200
1.586,250
I .484,000
40,000
15,000
90.000
30,000
I0,OOO
2,000,000
2 1,000
50,000
I.OY4,800
1,795,200
1,886,250
1,454,000
40,000
15.000
90,000
30,000
10,000
70,000
475,000
16,000
2,500,000
295,000
357,000
34,500
40,000
152,710
20,000
5.000,000
14,000
50,000
1.036,300
1,527,200
4 19,950
I ,4S7,000
23,000
70,000 Water
475.000 Water
16,000 \Vastewater
\\'astewater
2,500,000 Wastewater
295,000 \Vastewater
357,000 Wastewater
34,500 \\:astewater
40,000 Wastewater
152.7 10 WaterAVasteivater
20,000 Elec
5.000,OOO Elcc
14,000 Elec
50.000 Elcc
1,036,300 Elec
1,527,200 Elec
419,950 Elec
1,487,000 Elcc
Elcc
Elzc
Elec
Elec
Elec
23,000 Elec
100,000 100,000 Elec
10,523,250 10,523,250 13,517,660 13,5 17,660
D-16
1-03 FINANCIAL PLAN & BUDGET
PITAI, BUDGET DETAIL BY ACTIVITY
2001-02 2002-03
Requested City Manager Requested City Manager
Cost Recommended Cost Recomniended Comments
nsportation
Strests and Flood Control
Streets Division .
Tree Planting/Landscape - Hutchins St 182,000 1 s2,ooo streets/ elec grant
Various Street iMaintenance Projects 2,619,000 2,619,000 4,780,000 4,780,000 Measure K/ TDNStatc Rr Fed TI
Dotvntotvn Street Iniprovenients 160,000 160,000 28 1,500 28 1,500 Street FdlEUICDBG
hlajor Street Expansion Projects 1,630,000 1,630,000 3,730,000 3,730,000 Measure W TDNState & Fed Ti
1‘ot:il Transportation 4,591,000 4,591,000 8,791,500 8,791,500
iirc, Cultur:iI SL Social Serviccs
Parks R: Recreation Capital
Salas Park Backstop (50,000)
Sniall Projects (20,000)
Sltade Structure (25,000)
hlasiconi Irrigation Kofii (20,000)
hlnxicom Irrigation Salas (25,000)
hlasiconi Irrigation Uecknian (20,000)
Slurry Seal for Nature Trail (l0,OOO)
Idi I.akc Parking lot (lO0,OOO)
I.odi Lake I’edeslrian ’frail Phase 11
Aquatic Center
IleUcnedetti Piirk Dcvelopmcnt
Indoor Sports Center
I<eplace Duplicalor
I.’loor Lili
Ii2 ‘l’oii Pickup Truck
Skate park
I .odi L;tke Centrnl Area Improvements
C’omiiiuiiit) Center
L~iil[ur;il Set-vice;
I<epl;ice Carpet-Senior Ccnter
2‘nble & Chairs Replnceinent for Kirst Hall
I ibrai-) I IVAC and tiiiiior rcnioditl
Renovntioii S: ADA Compliance
Checkout Equipnient
1ipgr;ide Coniputcr Systc::i
L\’orkstatioiis
Total Lxisiire, Cultural 8 Social Serviccs
Library
iniitnity &- Ecunoniic Uevclopnicnt
Zoii st iruc t ion Deb e lo pni en t
lluilding and Snkty
hlicrofjche Conversion to CD ROM
Field Irispectiori f’ickup Truck
150,000
500,000
225,000
3 I0,OOO
500,000
I0,OOO
16,000
26,000
j3S.000
43,660
40,000
30,000
13.500
I0,OOO
2.4 12.160
150,000 150,000
500,000
225,000 6,775,000
3 10,000 7,090,000
500,000 I0,400,000
10,000
538,000
1,200,000
15,000
20.000
40,000 600,000
30,000 30,000
13,500
270,000
l0,OOO l00,000
2,346,500 26.630.000
15,215 15,215
24,400 24,400
150,000 GF capital
iindeterniined
6,775,000 ‘iindeterniined
7,090,000 ’ Financing
10,400,000 ‘undetermined
Equip Rep
GF capital
GF capital
GF capital/ Elec Benefits
- Financing
15,000 GF capital
20,000 GF Equip
Lib Trust
600,000 - financing
30,000 CDRG
Lib Trust
270,000 grants
Private sector trust for yr 1 -
25,350,000
GF capital
GI: capital .. . :nginccrtng
I’urcliaw 1/2 Ton Pickup 30,000 30,000 Water/ Ww
Total Coiiiriiunity Sr Economic Development 69,6 I5 69,O I5
c‘ r;il Cove r II 111 c n t
Von-Dc.partmeiit
Replace IHigh Speed Copier
Civic Center Veterans’ Montiinent
I’iirclinse linagc Scanner
-’it) Clerk
37,000 37,000
4,000
Equip Replacement
Funds approp in June 2001
Part of Info Systems Rep1
D-17
101-03 FINANCIAL PLAN & BUDGET
tPITAL BUDGET DETAIL BY ACTIVITY
2001-02 2002-03
Ilquested City iManager Requested City Manager
Cost Recommended cost Recommended Comments
Finance
Replace scooter for Parking Enforcement
Replace Fork Lift+Purchasing
Infomiation Systems
Telephone System Upgrade
LCD Projectors (6)
Replace City Hall Server
Information Systems Replacenient
JDE Consultant Services - HR Module
Organizational Support Services
hkter Reader Vehicle
Puhlic Works Facilities Services
Carnegie Basement Remodel
City t-Iall Remodel
Vehicle for Const Proj Manager
Roof Replacement - Fire Station #3
IIVAC replacement - Fire Station #3
Roof Replncement - White Slough
hlSC I~spnnsion- Shop/Oflices
Purchase One Pickuo Truck
55,000
27,000
16,000
75,000
100,000
22,000
l00,000
500,000
22.000
26,570
39,000
22,000
29.000
16,000 16,000
20,000 20,000
55,000
75,000 75,000 75,000
100,000
22,000
100,000
.500,000
22,000
26,570
39,000
22,000
29.000
250,000 250,000
Equip Replacement
Equip Replacement
Part of Info Systems Rep1
Part of Info Systems Rep1
GF capital
GF capitalElec & w/wv
Elect
GI: Capital
GF Capital
GI: Capital
GF Capital
GF capital/ Public Benefits
LV w
WAV \V
GF ca!Jital
'l'otal Ccner:il Go\ crnnient 1,074,570 1,027,570 361,000 361,000
TOT,\ L C.A PIT:( Id 1311 DC; ET 28,538,920 28,317,260 68,312,160 67,021,160
C II rren t L)e I) t S c 1-v i c c :
General Fund 1.275,205 1,275,205 1,267,895 1,267,895
Elc c t ri c I' und 1,391,435 1,39 1.435 1,391,435 1,391,435
\Vnter l:und 227,975 227,975 227,975 227,975
\\'aste\vater Fund 812,385 812,385 8 17,465 8 17,465
)-l'.iI, CAl'l~~,Al, 13~iDGIT S: DEBT SERVICE 32,245,920 32.024.260 72,016,930 70,725,930
D-18
This page intentionally left blank.
REGGIJL.4R POSITIONS
I,
I) IZ PA R'I &I ENT
2001-03 FINANCIAL PLAN AND BUDGET
REGULAR POSITIONS BY DEPARTMENT
CITY MANAGER
City Manager
Data Processing Manager
Data Processing Programmer Analyst
Deputy City Manager
Information Systems Specialist
Information Systems Manager
Information Systems Coordinator
Management Analyst Trainee 1/11
Network Administrator
Network Technician
Secretary to the City Manager
Senior Programmer Analyst
CITY ATTORNEY
City Attorney
Deputy City Attorney 1/11
Legal Secretary
CITY CLERK
Administrative Clerk - confidential
City Clerk
Deputy City Clerk
COMMUNITY CENTER
Aquatics Supervisor
Administrative Secretary
Arts Coordinator
Arts Program Assistant
Community Center Director
Day Care Teacher
Facilities Maintenance Worker
Senior Services Coordinator
Sr. Facilities Maintenance Worker
Stage Technician
COMMUNITY DEVELOPMENT
Administrative Clerk
Administrative Secretary
Building Inspector 1/11
Chief Building Inspector
City Planner
Community Development Director
Community Improvement Officer
Community Improvement Manager
J u n i o r/Ass i sta nt/Ass o ci ate PI an n er
Sr. Administrative Clerk
Senior Building Inspector
Senior Planner
ECONOMIC DEVELOPMENT
Economic Development Coordinator
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
0.0
1 .o
1 .o
11.0
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
12.0
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
12.0
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
2.0
1 .o
1 .o
13.0
1 .o 1 .o 1 .o 1 .o
1 .o 1 .o 1 .o 1 .o
1 .o 1 .o 1 .o 1 .o
3.0 3.0 3.0 3.0
1 .o 0.0 0.0 I .o
1 .o 1 .o 1 .o 1 .o
1 .o 2.0 2.0 2.0
3.0 3.0 3.0 4.0
1 .o
1 .o
1 .o
0.0
1 .o
1 .o
2.0
1 .o
1 .o
0.0
9.0
1 .o
1 .o
1 .o
0.0
1 .o
1 .o
2.0
1 .o
1 .o
0.0
9.0
1 .o
1 .o
3.0
1 .o
1 .o
1 .o
1 .o
1 .o
2.0
1 .o
1 .o
1 .o
15.0
1 .o
1 .o
2.0
1 .o
3.0
1 .o
1 .o
1 .o
2.0
1 .o
2.0
1 .o
1 .o
1 .o
17.0
1 .o
1 .o
1 .o
1 .o
0.0
1 .o
0.0
2.0
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
0.0
2.0
1 .o
1 .o
1 .o 1 .o
9.0 10.0
2.0
1 .o
3.0
1 .o
1 .o
1 .o
2.0
1 .o
2.0
1 .o
1 .o
2.0
1 .o
3.0
1 .o
1 .o
1 .o
2.0
1 .o
2.0
1 .o
1 .o
1 .o 1 .o
17.0 17.0
1 .o 1 .o
1 .o 1 .o 1 .o
D-20
2001-03 FINANCIAL PLAN AND BUDGET
REGULAR POSITIONS BY DEPARTMENT
ELECTRIC UTILITY DEVELOPMENT
Administrative Clerk
Administrative Secretary
Construction/Maintenance Supervisor
Electric Apparatus Mechanic
Electric Foreman/Forewoman
Electric LinemanlLinewoman
Electric LinemanlLinewoman (Apprentice)
Electric Meter Technician
Electric System Supervisor
Electric Troubleshooter
Electric Utility Director
Electrical Drafting Technician
Electrical Engineer
Electrical Estimator
Electrical Technician
Senior Electrical Estimator
Sr Administrative Clerk
Utility Equipment Apecialist
Utility Operations Supervisor
Utility Service Operator 1/11
Utility Service Operator 1/11 - Relief
3.0
1 .o
1 .o
1 .o
3.0
9.0
0.0
1 .o
1 .o
2.0
1 .o
1 .o
1 .o
1 .o
1 .o
2.0
2.0
2.0
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
0.0
0.0
1 .o
3.0
2.0
1 .o
1 .o
1 .o
3.0
9.0
0.0
1 .o
1 .o
2.0
1 .o
1 .o
1 .o
1 .o
1 .o
3.0
2.0
2.0
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
0.0
1 .o
3.0
2.0
1 .o
1 .o
1 .o
4.0
10.0
0.0
1 .o
1 .o
2.0
1 .o
1 .o
1 .o
1 .o
1 .o
3.0
2.0
2.0
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
3.0
2.0
1 .o
1 .o
1 .o
4.0
10.0
I .o
1 .o
1 .o
2.0
1 .o
1 .o
1 .o
1 .o
1 .o
3.0
2.0
2.0
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
1 .o
3.0
1 .o 1 .o 1 .o 1 .o
46.0 47.0 50.0 51 .O
FIN AN CE DEPARTMENT
Accountant 1/11
Accounting Clerk 1/11
Accounting Manager
Accounts Collector
Buyer
Customer Service and Revenue Manager
Customer Service Representative 1/11
Customer Service Supervisor
Field Service Representative
Field Service Supervisor
Finance Technician
Finance Director
Meter Reader
Parking Enforcement Assistant
Purchasing Technician
Purchasing Officer
Senior Customer Service Representative
Senior Storekeeper
Storekeeper
2.0
11 .o
1 .o
1 .o
1 .o
1 .o
0.0
1 .o
0.0
0.0
2.0
1 .o
4.0
1 .o
1 .o
1 .o
2.0
1 .o
1 .o
Support Services Supervisor 1 .o
2.0 2.0 3.0
3.0 3.0 4.0
1 .o 1 .o 1 .o
0.0 0.0 0.0
1 .o 1 .o 1 .o
1 .o 1 .o 1 .o
7.0 7.0 9.0
1 .o 1 .o 1 .o
3.0 3.0 3.0
1 .o 1 .o 1 .o
3.0 3.0 3.0
1 .o 1 .o 1 .o
2.0 3 .O 3.0
1 .o 1 .o 1 .o
1 .o 1 .o 1 .o
1 .o 1 .o 1 .o
3.0 3.0 3 .O
1 .o 1 .o 1 .o
1 .o 1 .o 1 .o
0.0 0.0 0.0
D-21
2001-03 FINANCIAL PLAN AND BUDGET
REGULAR POSITIONS BY DEPARTMENT
33.0 34.0 35.0 39.0
FIRE DEPARTMENT
Administrative Secretary
Fire Battalion Chief
Fire Captain
Fire Chief
Fire Division Chief
Fire Inspector
Fire Engineer
Firefighter 1/11
Sr. Administrative Clerk
HUMAN RESOURCES
Administrative Clerk - confidential
Administrative Secretary - confidential
Human Resources Director
Human Resources Technician
Management Analyst Trainee 1/11
Risk Manager
Senior Human Resources Analyst
LIBRARY
Administrative Clerk
Children's Librarian
Librarian 1/11
Library Assistant
Library Services Director
Senior Library Assistant
Supervising Librarian
PARKS & RECREATION DEPARTMENT
Administrative Clerk
Administrative Secretary
Laboredpark Maintenance Worker 1/11
Management Analyst Trainee 1/11
Park Maintenance Worker Ill
Park Project Coordinator
Parks Program Coordinator
Parks & Recreation Director
Parks Superintendent
Parks Supervisor
Recreation Supervisor
Sr. Administrative Clerk
Senior Facilities Maintenance Worker
Welder-Mechanic
POLICE DEPARTMENT
Administrative Secretary
Animal Services Officer
Assistant Animal Services Officer
Community Service Officer
1 .o
3.0
9.0
1 .o
2.0
1 .o
7.0
25.0
1 .o
50.0
1 .o
3.0
12.0
1 .o
2.0
1 .o
22.0
9.0
1 .o
52.0
1 .o 2.0
0.0 0.0
1 .o 1 .o
1 .o 1 .o
0.0 1 .o
1 .o 0.0
1 .o 1 .o
5.0 6.0
1 .o
4.0
12.0
1 .o
2.0
1 .o
16.0
17.0
1 .o
55.0
1 .o
4.0
12.0
1 .o
2.0
1 .o
16.0
20.0
1 .o
58.0
1 .o 1 .o
1 .o 1 .o
1 .o 1 .o
1 .o 1 .o
1 .o 1 .o
0.0 0.0
1 .o 1 .o
6.0 6.0
0.0 0.0 0.0 1 .o
1 .o 0.0 0.0 0.0
2.0 3.0 3.0 3.0
7.0 6.0 6.0 6.0
1 .o 1 .o 1 .o 1 .o
2.0 3.0 3.0 3.0
1 .o 1 .o 1 .o 1 .o
14.0 14.0 14.0 15.0
1 .o 1 .o 1 .G 2.0
1 .o 1 .o 1 .o 1 .o
7.0 8.0 8.0 12.0
0.0 1 .o 1 .o 1 .o
5.0 5.0 5.0 5.0
1 .o 1 .o 1 .o 1 .o
1 .o 1 .o 1 .o 1 .o
1 .o 1 .o 1 .o 1 .o
1 .o 1 .o 1 .o 1 .o
2.0 2.0 2.0 2.0
4.0 4.0 4.0 4.0
1 .o 1 .o 1 .o 1 .o
1 .o 1 .o 1 .o 1 .o
1 .o 1 .o 1 .o 1 .o
27.0 29.0 29.0 34.0
1 .o 1 .o 1 .o 1 .o
1 .o 1 .o 1 .o 1 .o
1 .o 2.0 2.0 2.0
4.0 4.0 3.0 3.0
D-22
2001-03 FINANCIAL PLAN AM) BUDGET
REGULAR POSITIONS BY DEPARTMENT
DispatchedJailer
Dispatcher Supervisor
Lead Dispatcher/Jailer
Management Analyst Trainee 1/11
Police Captain
Police Chief
Police Corporal
Police Lieutenant
Police Officer
Police Records Clerk 1/11
Police Records Clerk Supervisor
Police Sergeant
Police Volunteer Supervisor
Sr. Police Records Clerk
15.0 15.0 16.0 16.0
2.0
2.0
1 .o
2.0
1 .o
6.0
6.0
53.0
5.0
1 .o
9.0
1 .o
2.0
11 3.0
2.0
2.0
1 .o
2.0
1 .o
8.0
6.0
51 .O
5.0
1 .o
9.0
1 .o
2.0
114.0
2.0
2.0
1 .o
2.0
1 .o
8.0
6.0
52.0
5.0
1 .o
9.0
1 .o
2.0
11 5.0
2.0
2.0
1 .o
2.0
1 .o
8.0
6.0
52.0
5.0
1 .o
9.0
1 .o
2.0
11 5.0
PUBLIC WORKS DEPARTMENT
ADMINISTRATION
Administrative Clerk
Administrative Secretary
Management Analyst Trainee 1/11
Public Works Director
ENGINEERING DIVISION
City Engineer
Engineering Tech Supervisor
Engineering Technician 1/11
Jr./Assistant EngineerlAssociate Civil Engineer
Public Works Inspector 1/11
Senior Civil Engineer
Senior Engineering Technician
Senior Traffic Engineer
FLEET & FACILITIES
Administrative Clerk
Construction Project Manager
Equipment Maintenance Supervisor
Equipment Service Worker
Facilities Maintenance Worker
Facilities Supervisor
Fleet & Facilities Manager
Heavy Equipment Mechanic
Lead Equipment Mechanic
Parts Clerk
Senior Facilities Maintenance Worker
Welder-Mechanic
STREETS DIVISION
Laborer/Maintenance Worker 1/11
Office Supervisor
Sr. Administrative Clerk
Street Cleanup Worker 1/11
Street Maintenance Worker Ill
1 .o 2.0 2.0 2.0
1 .o 1 .o 1 .o 1 .o
1 .o 1 .o 1 .o 1 .o
1 .o 1 .o I .o 1 .o
4.0 5.0 5.0 5.0
1 .o
2.0
1 .o
3.0
2.0
2.0
2.0
0.0
13.0
1 .o
0.0
1 .o
1 .o
2.0
0.0
1 .o
5.0
1 .o
1 .o
1 .o
1 .o
15.0
12.0
1 .o
1 .o
1 .o
7.0
1 .o
0.0
1 .o
3.0
2.0
2.0
4.0
0.0
13.0
1 .o
0.0
1 .o
1 .o
2.0
0.0
1 .o
4.0
2.0
1 .o
1 .o
1 .o
15.0
1 .o
0.0
2.0
2.0
2.0
2.0
4.0
1 .o
14.0
1 .o
1 .o
1 .o
2.0
2.0
1 .o
1 .o
4.0
2.0
1 .o
1 .o
1 .o
18.0
1 .o
0.0
2.0
3.0
2.0
2.0
4.0
1 .o
15.0
1 .o
1 .o
1 .o
2.0
2.0
1 .o
1 .o
4.0
2.0
1 .o
1 .o
1 .o
18.0
13.0 13.0 13.0
1 .o 1 .o 1 .o
1 .o 1 .o 2.0
1 .o 1 .o 1 .o
7.0 8.0 8.0
D-23
2001-03 FINANCIAL PLAN AND BUDGET
REGULAR POSITIONS BY DEPARTMENT
Street Superintendent 1 .o 1 .o 1 .o 1 .o
Street Supervisor
Street Contracts Administrator
Tree Operations Supervisor
WATE RNVASTEWATE R D I VI S I ON
Assistant Wastewater Treatment Superintendent
Assistant Waterwastewater Superintendent
Chief Wastewater Plant Operator
Environmental Compliance Inspector
Laboratory Services Supervisor
Laboratory Technician 1/11
LaboredMaintenance Worker 1/11
Plant & Equipment Mechanic
Public Works Inspector 1/11
Senior Civil Engineer
Senior Engineering Technician
Senior Plant & Equipment Mechanic
Wastewater Plant Operator 1/11
Water Conservation Officer
WaterNVastewater Maintenance Worker Ill
Waterwastewater Superintendent
Waterwastewater Supervisor
3.0
0.0
1 .o
27.0
1 .o
1 .o
1 .o
2.0
1 .o
2.0
7.0
3.0
1 .o
1 .o
1 .o
2.0
6.0
1 .o
5.0
1 .o
3.0
1 .o
1 .o
29.0
1 .o
1 .o
1 .o
2.0
1 .o
2.0
7.0
4.0
1 .o
1 .o
1 .o
2.0
6.0
1 .o
5.0
1 .o
3.0 3.0
1 .o 1 .o
1 .o 1 .o
30.0 31 .O
1 .o
1 .o
1 .o
2.0
I .o
2.0
7.0
4.0
1 .o
1 .o
1 .o
2.0
6.0
1 .o
5 .O
1 .o
1 .o
1 .o
1 .o
2.0
1 .o
2.0
7.0
4.0
1 .o
1 .o
1 .o
2.0
6.0
1 .o
5.0
1 .o
3.0 3.0 3.0 3.0
39.0 40.0 40.0 40.0
TRANSPORTATION & COMMUNICATIONS
Transportation Manager 1 .o
1 .o
Total Public Works 99.0
1 .o
1 .o
103.0
1 .o 1 .o
1 .o 1 .o
108.0 110.0
TOTAL REGULAR POSITIONS 429.0 444.0 457.0 476.0
D-24
Section E
DEBT SERVICE REQUIREMENTS
2001-03 FINANCIAL PLAN & BUDGET
DEBT SERVICE REQUIREMENTS
1991 Certificates of Participation
Purpose: Wastewater Treatment Plant Facility Expansion (White Slough)
Maturity Date: 2026
Interest Rate: 4.5% to 6.60%
Original Principal Amount: 1 1,170,000
July 1,2002 Principal Outstanding: 9,370,348
Funding Source: Sewer Fund
1992 Construction Loan under the CA. Safe Drinking Water Bond Law of 1988
Purpose: Finance the construction of wells to meet safe drinking water standards(DBCP)
Maturity Date: 2014
Interest Rate: 3.4%
Original Principal Amount: 3,286,3 19
J~ly 1, 2002 Principal Outstanding: 2,659,88 1
Funding Source: Water Fund
2002 Certificates of Participation
Purpose: Refunding of the 1995 and 1996 Certificates of Participations and Financing for the New PSB
Maturity Date: 203 1
Interest Rate: 4.9% to 5.9%
Original Principal Amount: 26,745,000
July 1, 2002 Principal Outstanding: 26,745,000
Funding Source: General Fund Capital Outlay
2002 Electric System Revenue Certificates of Participation - Series A
Purpose: Refunding of the 1999 Electric Revenue Certificates of Participation
Maturity Date: 2032
Interest Rate: Variable rate
Original Principal Amount: 46,760,000
July 1, 2002 Principal Outstanding: 46,760,000
Funding Source: Electric Utility
2002 Taxable Certificates of Participation - Series B
Purpose: For deposit to the Rate Stabilization for power purchase costs
Maturity Date: 2005
Interest Rate: 2.14% to 4.53%
Original Principal Amount: 8,400,000
July 1, 2002 Principal Outstanding: 7,300,000
Funding Source: Electric Utility
E-I