HomeMy WebLinkAboutAgenda Report - June 2, 2004 I-06AGENDA ITEM I r`
CITY OF LODI
. ' COUNCIL COMMUNICATION
TM
AGENDA TITLE: Introduction of Draft Fiscal Year 2004-05 Financial Plan and Budget
MEETING DATE: June 2, 2004
PREPARED BY: Deputy City Manager
RECOMMENDED ACTION: That Council receive the Draft Fiscal Year 2004-05 Financial Plan and
Budget.
BACKGROUND INFORMATION: During the May 19, 2004 City Council meeting, the City Manager
advised Council Members that he would introduce the Draft Fiscal Year 2004-05 Financial Plan and
Budget during the June 2, 2004 meeting. The Draft Budget document will be distributed to Council
during the meeting.
The document that Council will receive will include the following revised sections from the adopted Fiscal
Years 2003-05 Financial Plan and Budget:
1. Policies
2. Debt Service
3. Fund Balances
4. Appropriations Limit
5. Revenues by Major Source
6. Interfund Transfers
7. Personnel Staffing
8. Summary of Significant Expenditure Requests
The aforementioned sections will be introduced to Council during the meeting, after which time the City
Manager will recommend that Council continue Budget discussions during Shirtsleeve Sessions
scheduled in June. Additionally the City Manager will invite Council Members to meet individually with
him and staff to review any questions and clarifications regarding the Draft Budget prior to Budget
adoption on June 30, 2004.
FUNDING: Not Applicable
JSK
APPROVED:
council/councaYUtntroBudget.doc
Liz
Jane S. Keeter
De uty City Manager
Flynn, City Manager
ITEM I-6
All of the attached communications
pertain to the issue of the
2004-05 Financial Plan and Budget
and were received subsequent to Council Members' mail delivery on
Tuesday, June 1, 2004,
(Excerpt from City Clerk's procedure for handling Council Communication —
related to the definition of `Blue Sheets")
"Blue Sheets"
Communication to the City Council pertaining to an item on the current agenda
that was received after the last mail delivery to Council Members, is copied on
blue paper with the corresponding agenda item number identified at the top right
comer. This communication is placed on the Council dais alongside the agenda
for review by Council Members prior to the item discussion. Blue sheets are also
distributed to the City Manager, City Attorney, other affected departments, the
press table, and are included in the "blue sheet" binder on the public information
table in the Camegie Forum on the day of the meeting.
Page 1 of 1
Jennifer Perrin
From: Jim Siemers
Sent: Tuesday, June 01, 2004 8:19 AM
To: Larry Hansen; John Beckman; Susan Hitchcock; Emily Howard; Keith Land
Cc: Dixon Flynn; Rad Bartlam
Subject: FW: Budget Comments
Please disregard the previous document as it is password protected.
Jim Siemers
Building Inspection Division
Please read the enclosed comments concerning the current budget discussions. The
enclosed letter has been sent to all council member and a copy to Mr Flynn and Mr Bartlarn
6/1/2004
Mayor Hanson, Members of the City Council
I would like to say that I appreciate the opportunity to address the Council.
After reading many articles in the News Sentinel and watching the budget discussion at
the last Council meeting, I felt that I needed to express my opinion concerning the City's
anticipated budget deficit and proposed solutions.
I have quite a number of disjointed topics I would like to present and hope that when I'm
finished they will all meld together and make sense.
We are fortunate in this country that we have a free press. The NEWS media, thru
television, radio, and print tends to overwhelm up with information on any topic you may
have an interest in. And if you can't find it on the news, you can always look it up on the
Internet. What this leads to is a public that is as educated as they wish to be on just
about any subject they have an interest in.
Then once the NEWS media determines what they think the publics interest is and what
their opinions are, then many polls let us know what we think.
When we hear that the federal government is running a large deficit our response is cut
out the fat and end pork barrel budgets. Eliminate those programs that benefit a few at
the expense of the taxpayers.
When we hear that the state government is running a large deficit our response is cut
out the fat and end pork barrel budgets. Eliminate those programs that benefit a few at
the expense of the taxpayers.
Here's one of those disjointed topics. I remember Councilman Jim Pinkerton saying that
we shouldn't take money provided by grants from the state or the federal government
because then we would be obligated to abide by their rules. Is this why we are so
dependent on the Vehicle License Fee or why we operate large transit buses that are
rarely if ever filled to capacity? Did we accept the Vehicle License Fee as added
income that has now, after adding many new programs and expenses, become a
necessary part of the revenue side of the budget?
And another. I also remember that there was ballot measure some time ago where the
citizens of Lodi were asked if they would agree to an increase in their electric rates to
fund the rehab of the Old Lodi High School into what is now known as Hutchins Streot
Square. The result of the ballot measure was No!
When the electric utility ratepayers have a percentage of their payment transferred into
the general fund, and then the general fund provides operating funds and debt service
for the Square. Is that what the citizens intended when they said NO?
I've talked about what the taxpayers want the federal government to do when there is a
large deficit. Cut spending.
I've talked about what the taxpayers want the state government to do when there is a
large deficit. Cut spending.
Page 1 of 3
At both the federal and state levels, the taxpayers are not asking their government to
cut spending on those programs that are essential to the well being of the country or the
state.
We still need public safety to be protected by the federal and state governments.
We need roads, water, sewage processing, communications, and many other items that
we cannot do for ourselves.
How does this impact the City of Lodi when there is a budget crisis?
I don't believe that Lodi's citizens are any different that any other across the state and
the nation.
Lodi's citizens want and are willing to pay for the City to provide the services they
cannot provide for themselves.
Lodi's citizens need the city to provide Police and Fire protection
Lodi's citizens need the city to provide clean water and sewer processing.
Lodi's citizens need the city to maintain their streets.
Lodi's citizens need the electric utility department to provide a dependable source of
electricity.
I've stated that Lodi's citizens need these services, but what about the services they
want. We all know there can be a large difference between need and want.
I know, you can always find someone who can justify wants as a quality of life issue and
something that makes your community the unique place to live in that it is.
When do you start giving priority to wants over needs? Or when do you look at your
expenses and say those are some real nice items and we really like them, but we
cannot afford them right now. It is really nice to be able to take your family out to a
dinner at a nice restaurant and a movie every week, but often something comes up in
your budget that cuts you a little short and you have to settle for dinner at home and
something on TV.
When I listen to the discussions concerning how the budget shortfall is to be addressed,
what I am hearing is not eliminating some of the nice things, but rather solutions that will
lower the level of services Lodi's citizens think they need.
When a decision is made to not fill 20 or 28 positions, where are those positions? Are
they positions, which provide a service to the public? Do supervisors have to man a
phone or desk because they don't have an employee to do the job?
The 20 or 28 positions; are they positions in city departments where the public has paid
fees for a service and the service is not being provided in a timely manner due to lack of
staff?
A work furlough has been suggested where every other Friday city offices would be
closed to the public. The savings would be 10 percent of the employee's salary. But
Page 2 of 3
not all employees. Just a select few. We can but assume that everyone will still expect
100 percent of the workload to be accomplished.
Meter readers will still need to read all the meters. Finance clerks will still need to get
all the utility bills sent out and will stili need to process all the payments on those utility
bills. Building inspectors will still need to process 100 percent of the plan reviews and
do 100 percent of the building inspection. And the list can go on.
I realize that there is a concern about jobs, and none of us want to lose our jobs or have
other city employees lose their jobs, but, and this is a big but, is the City government
here to provide jobs or services.
Another solution presented is a pay cut for city employees. But not all city employees.
Where do you draw the line?
And speaking of pay cuts; I noticed that the job advertisement for the position of
Finance Director indicated the salary offered plus a performance bonus. Are we
providing pay bonuses to select employees while discussing cutting the pay of other
employees?
I believe it's time to look at those programs the city is funding that cannot really be
classified as need.
If we have a want program ask the citizens of Lodi if they are willing to pay the extra
cost. Should all sports programs be self -funding? Including overhead.
If the skateboard park cannot fund itself, should the city find a buyer for the equipment?
What is the Operating budget for Hutchins Street Square and are revenues even
coming close to covering all the costs.
Are the fees paid for sports programs offered by the city even close to covering the
cost?
Can we afford the monies we spend on community promotion?
It is time to look at those programs and budget items that are either not needed or not
self -funding. They may need to be either shut down, made self -funding, or funded by
an increase in fees or taxes approved by the citizens of Lodi.
Page 3 of 3
Jennifer Perrin
From: Donnie Sanford
Sent: Tuesday, June 01, 200410:36 AM
To: Jim Siemers
Cc: Tea Silvestro; Greg Ramirez; John Beckman; Emily Howard; Keith Land; Larry Hansen;
Susan Hitchcock; Dixon Flynn
Subject: budget
Jim,
You as many others bring up the problems but never any solutions. Many of your points I agree with, and all areas and
employees should be treated fairly and equally across the board. Don't give a performance bonus to one person or group
and cut the pay of another. Do your job and get paid fairly that is all the employees ask for.
I think the City should make the public pay more for some of the wants that they desire ie: soccer, football, art classes, etc.
But then the possibility of those items being dropped come up and WE as the City do not want that to happen. We all
must work together to make this work.
I and my 2 man crew work extremely hard at the Square for this Community, sometimes 7 days a week, and we bring in
the % of recovery requested by the City. And you should know how often that number changes. I am stopped at least 3
times a week and told by citizens how much they love HSS and great it is for the city to have it. You have access to the
figures you speak of for the Square so look them up. I have Just started getting involved in city politics since I now am in
charge of the Maint. budget and I have trimmed about $6,000 dollars from my budget. I am doing my part, are you doing
yours??
appreciate your comments but stop bashing groups, that will not find solutions only alienate yourself from other people.
Try a positive approach and maybe give a solution.
All this negativity makes me wonder if this is even worth it. I love my job and I treat my job and the City I work for with the
utmost respect and hope for a successful community It would be nice if everyone did the same.
From the desk of
Donnie Sanford
Senior Facilities Maint. Worker
Hutchins Street Square
(209)333-6800 x2596
dsanford@lodi.gov
Jennifer Perrin
From: Mark Ruggiero
Sent: Tuesday, June 01, 2004 11:26 AM
To: Emily Howard; Dixon Flynn; Jim Siemers; Mark Zollo; Donnie Sanford
Cc: John Beckman; Keith Land; Larry Hansen; Susan Hitchcock; Tea Silvestro; Diane Amaral;
Kevin Crews; Greg Ramirez; Billy Gonzalez
Subject; Jim Siemers budget comments
Jim,
Your comments as far as employees need to be treated fairly are on target. But your comment regarding the public says
cut and cut some more are off base. Most people are in agreement that Government needs to balance there budgets and
that fee and tax increases should be part of that solution! Also most people dont want to pay that tax but do not want to
give up there services even the nice ones.
The city sports programs lower crime by keeping youth busy,Hutchins street sqaure provides through Lodi memorial
Hospital Childrens and Adult day care, A senior center, Physical rehab at the pool,Arts and cultur programs,Facilities for
Business confrences etc etc etc. All valuable services that make Lodi the place it is.
When it comes down to it you could privatise everything and save lots of money.
But you do not want for profit corporations controlling your Water,power,Building inspection, Parks and rec etc etc.
We ( city empoyees) need to come together and help provide all the service that this great city deserves and help get
through this tough fiscal enviorment!
Serving with pride
Mark Ruggiero
P.S This was written durning my break
�t Susan Blackston
City Clerk
2004-05
2°d Year of Two Year
FINANCIAL PLAN AND BUDGET
CITY OF LODI
CALIFORNIA
r
2004-05
FINANCIAL PLAN AND BUDGET
Larry Hansen, Mayor
John Beckman, Mayor Pno Tempore
Susan Hitchcock, Council Member
Emily Howard, Council Member
Keith Land, Council Member
H. Dixon Flynn, City Manager
Prepared by the Staff
of the
City of Lodi
CITY OF LODI, CALIFORNIA
Section A
INTRODUCTION
2004-05 FINANCIAL PLAN AND BUDGET
DIRECTORY OF OFFICIALS AND ADVISORY BODIES
CITY COUNCII,
Larry Hansen, Mayor
John Beckman, Mayor Pro Tempore
Susan Hitchcock, City Council Member
Emily Howard, City Council Member
Keith Land, City Council Member
ADVISORY BODIES
Budget Committee
Planning Commission
Library Board
Arts Commission
Youth Commission
MANAGEMENT
H. Dixon Flynn, City Manager
Steve Schwabauer, Interim City Attorney
Susan Blackston, City Clerk
Jerry Adams, Police Chief
Tony Goehring, Interim Parks and Recreation Director
Konradt Bartlam, Community Development Director
Janet S. Keeter, Deputy City Manager
Teas Sflvestre, Community Center Director
James Krueger, Finance Director
Nancy Martinez, Library Services Director
Joanne Narloch, Human Resources Director
Mike Pretz, Fire Chief
Richard Prima, Public Works Director
Alan Vallow, Electric Utility Director
-I-
To advise City Council on Budget policies
Site Plan and Architectural Review Committee
Recreation Commission
Senior Citizens' Commission
East Side Improvement Committee
REPORT PRODUCTION AND ANALYSIS
Budget Review Team
H. Dixon Flynn, City Manager
Janet S. Keeter, Deputy City Manager
Janet L. Hamilton, Management Analyst, Administration
Joanne Narloch, Human Resources Director
Maxine Cadwallader, Revenue Manager
James Krueger, mance Director
Ruby Paiste, Accounting Manager
Cory Wadlow, Senior Accountant
Departments
Jerry Adams, Chief, Police
Ann Areida-Hintz, Senior Services Coordinator, Community Center
Tony Goehring, Interim Parks & Recreation Director, Parks & Recreation
Konradt Bartlam, Community Dev. Director, Community Development
Frank Beeler, Asst. Water/Wastewater Superintendent, Public Works
Susan Bjork, Management Analyst, Parks and Recreation
Susan Blackston, City Clerk, City Clerk's Office
George Bradley, Street Superintendent, Public Works
Dennis Callahan, Fleet and Facilities Manager, Public Works
Kirk Evans, Senior Management Analyst, Human Resources
Tiffani Fink, Transportation Manager, Public Works Transit
Betsy Gandy, Management Analyst, Police
Mel Grandi, Electric Service Manager, Electric Utility
Del Kerlin, Wastewater Assistant Treatment Superintendent, Public Works
Ronnie Kramer, Finance Technician, Finance
Rob Lechner, Customer Programs Manager, Electric Utility
Steve Mann, Information Systems Manager, Information Systems
Nancy Martinez, Library Services Director, Library
Tyson Mordhorst, IS ProgrammerlAnalyst, Pinance
David Morimoto, Senior Planner, Community Development
Peggy Nicolini, Legal Secretary, City Attorney's Office
Verne Person, Fire Division Chief, Fire
Mike Pretz, Fire Chief, Fire
Richard Prima, Public Works Director, Public Works
Boris Prokop, Manager, Rates and Resources, Electric Utility
Gregory Ramirez, Administrative Secretary, Community Center
Steve Sch wabauer, Interim City Attorney, City Attorney's Offue
Jim Siemers, Building Inspector, Community Development
Tea Silvestre, Community Center Director,
Nancy Spinelli, Accounts Clerk, Finance
Linda Tremble, Administrative Secretary, Electric Utility
Alan Vallow, Electric Utility Director, EIectric Utility
-2-
Section B
POLICIES AND OBJECTIVES
2004-05 FINANCIAL PLAN AND BUDGET
BUDGET POLICIES
B. City Manager
The City Manager as the chief administrative officer, provides the City Council and staff with general
direction in the development and formulation of the staffs budget recommendation. This includes:
evaluating and assessing current and projected issues confronted by the City, determining the demand for
services and facilities; identifying the concerns of the voters; assessing the current and projected financial
condition of the City; and determining the final staff recommendation.
C. Finance Director/Treasurer
The Finance Director as the chief financial officer, is responsible for budget development and
administration. This includes: developing and issuing the budget instructions and calendar, advising the City
Manager on budget policies, including recommended annual target funding levels for fleet funds; reviewing
budget requests to ensure they are complete and accurate; preparing the preliminary budget
recommendation for review by the City Manager; and, publication of the approved budget.
D. 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.
E. Department Directors
Department Directors are responsible for preparing their operating budget requests and capital budget
requests in accordance with the City's budget instructions.
F. 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.
G. Failure to Adopt Budget
If the City Council fails to adopt the budget by July 1 of each year, 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 staff to obtain prior approval for
the expenditure (disbursement) of materials and services in excess of SS, 000 per contract or purchase
order.
H. Public Record
The budget document will be available an -Brae at the City's website located at inov.lodi.roi: Hard
copies will be available for public perusal at the Lodi Public Library, the Finance Department and
the the Carnegie Forum during Council meetings.
GENERAL REVENUE MANAGEMENT
Ile—
A. The City will seek to maintain a diversified and stable revenue base to protect it from short-term fluctuations
in any one revenue source.
-3.
2004-05 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 will make all current expenditures with current revenues, avoiding procedures that balance current
budgets by accruing future revenues, rolling over short-term debt or borrowing reserves of one fund to
another.
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 35% of the total cost ofthe
City's recreation and 40% of the total cost of the City's community center programs should be recovered
through fees and charges for recreation activities and the use of City facilities and equipment. In achieving
these overall cost recovery goals, the following guidelines will be used:
Cost recovery for activities directed to adults should be relatively high rf not at 100% of cost
/1-1 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 100%, 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 useful in administering
recreation fees, the City's management should have as much fleffik as possible in setting specific
activity fees as long as they meet the objectives and criteria provided above; however, the
Recreation Department and Community 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 will be assessed for use of rooms, pools, gymnasiums, ball fields, special use areas, and recreation
equipment for activities not sponsored or co-sponsored by the City. 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 interest of the City.
-4-
2004-05 FINANCIAL PLAN AND BUDGET
BUDGET POLICIES
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 on-going basis to ensure that they are correct and
appropriate based on the changing needs of the community, i.e. economic concerns, social issues, public
safety.
B. General Concepts Regarding the Use of Service Fees and Rates
The use of fees and rates should be subject to the following general concepts:
Revenues normally will not exceed the reasonable cost of providing the service.
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,
data processing, vehicle maintenance and insurance.
The method of assessing and collecting fees should be as simple as possible in order to reduce the
administrative cost of collection.
4. Rate structures should be sensitive to the "market" for similar services as well as to smaller,
infrequent users of the service and the influence rates and fees have on economic development.
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 them; however, the primary source of funding for the
operation as a whole should be general purpose revenues, not user fees.
I . Maintaining and developing public facilities that are provided on a uniform, community wide basis
such as streets, parks and general purpose buildings.
2. Delivery of social service programs and economic development activities.
-5-
2004-05 FINANCIAL PLAN AND BUDGET
BUDGET POLICIES
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
ol�ectives?
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 Lod?s service or performance standards?
e. Is their rate structure significantly different than Lodrs and what is it intended to achieve?
2. Surveys comparing the City's fees to other communities are useful 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 difficult questions to address in fairly evaluating fees among different cities.
rRWIMAU
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 Fund revenues for
specific programs should be minimized. Approval of the following Revenue Distribution policies for 2004-05
does not prevent future Councils from directing General Fund resources to other funds and activities as
2004-05 FINANCIAL PLAN AND BUDGET
BUDGET POLICIES
transportation programs - in conjunction with other State and Federal grants for this purpose, will be
self-supporting from TDA revenues. As available, TDA funds will also be used for street maintenance
projects.
D. Enterprise Fund Allocations to the General Fund
The goal of Proposition 4 is to limit growth in appropriations of both state and local government to
changes in the cost of living and population in order to control spending levels. Proposition 4 further
describes the difference 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 from an enterprise fund to the
extent those funds exceeded the cost of providing the services).
2. As discussed above, the funds transferred from the City's enterprise funds to the City's General Fund
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 with changes in future yews to coincide with the water/wastewater rate
increases approved in April 2004:
2004-05 2005-06 2006-07
In -lieu of Tax - Electric 12% 12% 12%
In -lieu of Tax - Water 12% 9% 9%
In -lieu of Tax —Wastewater 9% 11% 9%
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 funds 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.
-7-
2004-05 FINANCIAL PLAN AND BUDGET
BUDGET POLICIES
FUND BALANCE DESIGNATIONS AND RESERVES
A. The City should maintain fund balances of at least 15%, (if fananciaUy feasible within the constraints
of available resources) of operating expenditures in the General Fund as well as the Electric,
Wastewater, and Water Funds. This is considered the minimum level necessary to maintain the City's
credit worthiness and to adequately provide for:
1. Economic uncertainties, local disasters, and other financial hardships or downturns in the local
economy.
2. Contingencies for unforeseen operation or capital needs.
3. Cash flow requirements.
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
rnaintaining 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 hind 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 Director/Treasurer 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 from 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
-8-
2004-05 FINANCIAL PLAN AND BUDGET
BUDGET POLICIES
C. Regular employees will be the core workforce and the preferred means to staff ongoing, year-round
activities rather than independent contractors. The City will strive to provide fair 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 workforce and overall staffing 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, term, and expected results of the proposed position.
b. Staffing 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 if they 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 will augment regular City staffing 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 peals workload requirements, fill
interim vacancies, and accomplish tasks where less than regular, year-round staffing 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, program, or activities requiring specialized or augmented levels of staffing for a
specific period of time. The services of contract employees will be discontinued upon completion of the
assigned project, program or activity. Accordingly, contract employees will not be used for services that
are anticipated to be delivered on an ongoing basis, unless the City is experiencing economic
uncertainties with the possibility of layoffs. Under such circumstances, the contend positions may be
extended as necessary to keep in check the number of permanent positions.
IRM
Section C
CHANGES IN FUND BALANCE
r,-
2004-2005 FINANCIAL PLAN AND SUMMARY
CHANGES IN FUND VALANCE - GENERAL FUND
2001-2002 2002-2003 2003-2004 2003-2001 2004-2005 2004-2005
Adopted Revised Remsed
Actual Aomal Budttd Chang" Budatt Budges c s _ Budget
Revenuer
Tax Revenues
Licensee and Permits
Fines and Forfeitures
inveAMMATrnpetty Revenues
lntergovernntmtal Revenues
Service Charges
Other Remue
Total Revenue
ExpeadBnres
Operating Prognans
Public Safety
Transportation
Leisure, Guttural and Social Services
Community and 6conornic Devefopme t
General Government
'Cohn Operating Programs
Bails Pourer Purchase
Other Purchases
Capital Projects
Deb[ Service
Total Expenditures
RevonueslExpeaditurm (Over/Under)
Other Sources (Uses)
opemtingTramfea ]n
Ope ting Transfers cid
Other Sources (Uses)
Total Other Sources (Usti)
/.--,Fund Baluuce Be6ianin . of the Year
19,447,199
20,213,654
21,160,890
21,160,890
21,950,230
1,88t,695
23,831,925
1,464,450
1,669,402
1,555,905
1,$55,905
1,586,115
1,586,115
743,058
746,857
811,090
811,090
763,945
763,945
500,058
217,171
776,260
(444,380)
331,880
776,260
(444,380)
331,880
4,291,718
4,059,062
4,145,331
4,145,331
4,056,961
(69,000)
3,987,961
1,738,806
1,867,525
1,814,930
(148,600)
1,666,330
2,352,060
(387,640)
1,964,420
138,294
129,858 _...30,383,656
119,250
119,250
121,235
121,235
2"23,593
28,9M,529
(592980)
291791676
31,606,806
980,675
32,597,481
13,132,941
13,530,180
15,229,994
(360,285)
14,869,709
16,866,399
(1,041,403)
15,824,996
1,817,284
1,998,.181
2,072,270
(521)
2,071,749
2,158,690
(31,288)
2,127,402
4,082,832
4,397,605
4,670,221
(198,459)
4,471,762
4,194,851
(332,863)
4,461,938
3,152,561
],190,093
3,289,410
(318,976)
2,970,434
3,557,270
(406,055)
3,151,215
7,788,217
8,791,782
8,975,052
(340,238)
8,634,814
9,476,549
(914,408)
8,562,141
29,973,835
31,818,041
3A,236,947
(1,218,479)
33,018,468
36,853,759
(2,726,017)
34,127,742
29,973,935
33,018,468
(2,726,017)
34,t27,742
36,853,759
((419.479)
34,236$47
M,818,041
(1,650,252)
(2,914,512)
(3,951,291)
625,499
(3,227,792)
(5,246,953)
3,706,692
(1„41261)
4,897 694
6,963,138
6,375,464
1,116,000
7,491 764
6,380,199
702,028
7,032,227
(4,282092)
(5,842,729)
(4,490,867)
(470,525)
(4,961,392)
(4,490,867)
(828,662)
(5,319,529)
300,000
2,530,D0]
(1,154,413)
1,375,588
2101,404
L027,267)
1,674,137
609,102
1,420,409
4,414,599
(509,938)
3,905,661
4,590,737
(S,L53,901)
3,436,836
3,624,228
2,588,278
2,642,505
(1,548,471)
1,094,034
3,203,813
(1,431,910)
1,771,903
Ad}trannert to Rind Bal-atrce
Fuad Balance End of the Year
Reserved for Debt Service
Designatod Reserve
Unreserved 2,5_88,278 1,094,175 - 3,203,813 (1,431,910 1,771,903 2,547,596 1,120,881 3.668,477
Total Fund Balance _ 2,588,278 1,094,175 3,203413 (1+1.11,910) t.771.903 2.547 X96 1,120.981 X63.477
8.64% 3.44% 9.36% 5-37% 6.91% 10.75%
61L2004 1118 PM
BUDMaste&3,05withbgtreductiortO. XL S
. lU-
3004-1005 FINANCIAL ft AN AND SUMMARY
CHANGES fN FUND RALANCR - LIBRARY FUND
2001.2002
2002-2003
2OD3-2004
2003-2004
2004-2005
2004-2005,
Adoptad
Revised
Adopted
Reviae6
Actual
Actual
Budget
Changes
Budget
Bud
Budget
Reveaaes
TuxReventm
1,128,134
1,238,288
1,284,845
1,284,845
1,374,785
(45,120)
1,329,665
Firms and Forfethttas
63,154
56,238
59,000
59,000
59,000
59,000
Inveshnenmop" Revenues
15,847
4,313
IntergovammentalRevemses
223,557
160,329
10715M
107,500
91,000
91,000
Other Revenue
76,032
28,279
4,030
_ 4,030
_ 4,030 _
4,030
Total Revenge
1,506,724
1,487,M7
1,455.175
1,455.175
1'20,815
(45,120)
1,483,695
Expeedflares
Operating Programs
Public Safety
Public Utilities
Tralaportallon
Leisum, cultural and Social Services
1,157,664
1,166,686
1,258,085
(9,200)
1,248,885
1,300,485
(32,911)
1,267,574
Community and Economic Development
General Government
Total OperatingProgratna
1,157,664
1,166,686
1,259,085
(9,200)
1,248,885
1,300,485
(32,911)
1,267,574
Bulk power Purchase,
Other Pnrehases
Capital Projects
144,906
83,665
Debt Service
- -
Tate[ Expmditures
1.102,570
1,250.151
1,258,685
(9,200)
1,210,885
1,300,485
(72,911)
1,267,574
Reven9eslExpeadltarea (OverlUader)
204,154
237,096
197,296
9,200
206,490
228,330
(12,209)
216,111
Other Searces (Uses)
Operating Transfers in
Operating Transfers Out
Utter Sources (133m)
Total Other Sources (Uses)
Food Balance Beginning or the Year
and Baksee Fad of the Year
Reserved fvr Debt Service
I)esignated R4serve
thug erved
Te,tal Fund Balaoce
2,715
(119,712) (129,634) (173,915)
(116,997) (129,634) (173,915)
440,087 527,244 614,706
(173,915) (173,915) (173,915)
(173,915) (177,915) (173,915)
634,706 658,081 9,200 667,281
527,244 634,706 658,081 9,200 667,281 712,497 _ (3,0091 709,487
427,2M 631,706 658,081 9,200 667,291 712,497 JAM 709,487
-il-
20042005 p1NANCIAL PE AN AND 5VW4ALIY
C$ANCL'S IN FUND BALAN cz - CAMAL OUTIAY FUND
Kevenues
Tax Revenues
Licenses mid Permits
Fines and Forfeitures
Inveshnent(Propatty Revenues
Intergoverronental Revenues
Service chaos
Other Reva me
Total Revenue
Expenditures
Operating P-9—
Public Safety
Public Utilities
Transportation
Lcisurs, Cultural and Social Services
Community and Economic Developmerd
General Government
Total Operating Programs
Bulk Power Purchase
Other Purchases
Capital Projects
Debt 3ervlee
Total Expenditures
RevenueslExpenditpres (OveOlInder)
Other Sources (Uses)
Operating Travelers In
Operating Transfers Out
Other Seines (Uses)
Prmeeds frovo Debt Financing
Total Other Sources (Uses)
`und wance Beginning of the Year
Fund Balance End or the Year
Reserved for Debt Service
Designated Reserve
Unreserved
Total Fund Wmace
1�
2003-2004 2U93.2QU4
Revised
1,692,200
1,857,432
1,927,265
607,424
520,585
24,540
4,256,053
20.840
1,115,430
807,994
2,286,281
2,408,360
1,055,731
215,0$0
_ _I 50,000
8,419,402
4,904,218
5,625,595
39,494
1,927,265
2,062,175
24,540
24,540
1,115,430
1,250,000
2,408,360
2,099340
L50,000
150,000
5,625,595
5,58[y0_LS
Revised
(:,062,175)
24,540
1,250,000
2,099,340
_ L_50,000
(2,062,175) 3,523,880
-12-
39,494
5,271,W
9,367,650
8,792,484
(1,430,088)
7,362,396
1,919550
1,919,550
5,271,10
9,407,144
8,792,484
(1,330,088) _
7,362,396
1,919,550
1,919,550
3,148,219
(4,502,926)
(3,166,889)
1,430,088
(1,736,890,
3,666,505
(2,062,175)
1,604,330
4,573,952
1,982,180
350,000
265,177
615,177
350,000
(350,000)
(4,899,026)
(4,168;097)
(2,)09,994)
(1,380,852)
(3,4911,846)
(2,159,954)
(IJ16,000)
(3,275,954)
9,067
(890,000)
(890,000)
13,395 749_
4,02-279
4,932,279
_
13,070,675
(2,176,151)
3,172,2&-,
(2,U13,675)
1,158,610
{t,809,954)
(1,466000)
(3,275,954)
3,159,294
19,378,188
12698,412
12,698,412
12,703,808
(583,581)
12,120,221
1,679,480
1,679,480
1,679,480
1,679,4@0
19,37$klgg
1269t(412
11,024,328
(583,587)
10,440,741
12880,879
(4,111,762)
8,769,117
19,378,188
12,698,412
12,793,808
(583,511'/)
12,120,221
14,560,359
(111,762)
�^
111,338,597
-12-
20042005 FINANCIAL PLAN AND S014IDSA1tY
CHANGES IN FUND BALANCE - TRANSPORYATION DKMOP%a NT ACT FUND
Revenues
Tsac Revenues
Licenses and Permits
Firms and Forfeitures
lnvestmenV7ropaty Revenues
Intergovernmental Revenues
Service Charges
Other Roveme
Total Revenue
Expenditures
operating P-0—
Public Safety
Public Utilities
Transportation
Leisure, Cultural and Social Services
Community artd Economie Development
General Cuwrruna t
Total Operating Programs
Bulk Power Purchase
Other Purchases
Capital Pmjeets
Debt Service
Total Expenditures
RevenueslExpeaditurva (Over/Under)
Other Sources (Uses)
Opetating Tramfers In
Olvrating Transfers Out
Uther Sources (Uses)
Proceeds Gan Debt Financing
Total Other Sources (Uses)
Fund Balance Beginning of the Year
Fund Balance End of the Year
Reserved for Debt Service
Desiputad Reserve
Unhserved
Total Fund Balance
2001-2002
Revised
Revised
2,715 2,266
1,846,183 36,645 1,750,000 (1,710,633) 39,367 1,750,000 (1,710,633) 39,367
1,848,898 38,911 1,750,000 (1,710,633) 39,367 1,750,000 (1,710,633) 39,367
2&886
75,622
48,000
48,000
28,888
74522
48,000 �—
48,000
1,820,010
(36,711)
1,702,000 (1,710,633)
(8,633) 1,750,000 (1,710,633)
39,367
(1,502,650)
(329,802)
(1,816,156) 1,750,000
(66,156) (1,814156) 1,750,000
(66,156)
68,405
'26,790
(1,502,650)
(329,802)
(1,816,156) 1,750,000
2,249 (1,816,156) 1,750,000
(39,366)
55,537 372,%497 6,384
6,384 (107,772)
(0)
372,897 6,384 (107,772) (0) (173,929) 0
372,897 6 84 {107,771) 39,367 0 (173.929) 39,367 0
w tri �
-B-
2004-2005 nNANCIAL PLAN AND SUMMARY
CHANGES IN FUND BALANCE - CDBG FUND
2001-2002
2002•ZOOJ
2003-2061
2003.2004
2004 2003
2004.2005
RevJsed
Revised
Revised
Actual
Budget
Budget Changes
_ Bucket
Budin Changes
_ Budget
Revenues
Tax Revenues
Licenses and Permits
Fines and Forfeitures
Investatent/Property Revenues
Intergovernmental Revenues
616,167
849,670
1,089,110
1,089,110
1,089,110
1,089,110
Service Charges
Other Revenue
Total Revenue
616,167
849,670
1,089,110
1,089,110
1,089,116
1,089,110
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
Revenue"xpenditures (OverlUnder)
Other Sources (Uses)
Operating Transfers In
Operating Transfers Out
Other Sources (Uses)
Total Other Sources (Uses)
d Balance Beginning of the Year
Fund Balance End of the Year
Reserved for Debt Service
Designated Reserve
Unreserved
Total Fund Balance
616,167 849,670 1,099,110
616,167 849,670 1,089,110
-14-
1,689,110 1,089,110 1,089, )10
1,089,110 1,089,110 1,089,110
2004-2/105 FINANCIAL PLAN AND $UNMARY
Operating Transfers In
39,748
9,691
CRANGE9 IN FUM BALANCE - POLICE SPECIAL REVENUE FUND
(41,229)
177,671)
2001-2002
2002-2003 2003.2004 2003-2004 20042005 2004-2005
TutalOtherSources(Uses)
Revised Revised Revised
(67,760)
Actual
Ludrt Bu B t B Budget
A Balance Beginning of the Year
Revenues
366,690 386,566 368,566 386,566 3NH,566
Fund Balance End of the Year
Tex Revenues
PLeserved for Debt Service
Licenses and Permits
Oesigurted Reserve
Fines and Forfeitures
Unreserved
Invemarttoat/Propertyluvenwl
23,402
6,690
Intergovermnental Revenues
626,732
335,924
Service Charges
Other Revenue
Total Revenue
650,134
342,814
Expenditures
Operating Program
Public Safety
467,571
153,628
Public Utilities
Transportation
Leisure, Cultural and Social Services
Commurity and Ecun mic Development
General Government
Total Operating Programs
467,571
153,826
Bulk Power Purchase
Other Purchases
Capital Projects
10t,530
DehlService
T_ ,
Total Expenditures
467,571
254,358
Revenues/Expenditures (OverlUnder)
162,561
67,456
Other Source: (Uses)
Operating Transfers In
39,748
9,691
Operating TransfersOrtt
(41,229)
177,671)
Orlser Sources (Uses)-
TutalOtherSources(Uses)
(1,481)
(67,760)
A Balance Beginning of the Year
187,608
366,690 386,566 368,566 386,566 3NH,566
Fund Balance End of the Year
PLeserved for Debt Service
Oesigurted Reserve
Unreserved
358,890
366,566 368,566 386,566 388,566 368,566
Tutal Fund Balance
366,890
386,566 368,566 384-966 366,566 386,566
-15-
700,1-2005 FINANCIAL PLAN AND SUMMtlAY
CHANGES IN FUND BALANCE - M=T FUND
2001-2002
2002-2003
2003-2004
2003.2004
2004-2005
2004-2005
Revised
Revised
Actual
Actual
Budget _Changes
Budget
BudgetChain
Bud et
Revenues
Tax Revenues
775,524
790,560
838,370
838,370
886,155
886,155
Licaxtses and Pettnits
Fines and Fori'eiturs
InvestmenUPropettyRevenues
94,500
80,308
Intergavam niattal Revetmes
10,139,549
1,89037
5,217,000
5,217,000
8,4$2,000
8,482,000
Service Charges
1,333,525
2,096,206
1,144,000
1,144,000
1,355,000
1,355,000
OtherRovenue
24,746
_ 40,278_
20,000_
2` 0�
Total Revenue
12,357,944
4,998,689
7,319,170
7,219,370
10,723,155
10,723,155
Expenditures
Operating Programs
Public Safety
Public Utihties
Trmtspe4tatiom
24,864
Leisure, CuLtt¢'al and Social Services
Community and 13001iormc Dervolopment
Geuerat Goverturiou
Total Operating Programs
24,964
Belk Power Purchase
Other Purchases
Capital Projects
11,626,452
2,690,992
5,532,700
5,532,700
9,796,880
9,796,880
Debt Service
Total Expelclitures
11,626,452
2,715,856
5,5.72,700
5,532,700
9,796,880
9,796,980
RevenoeslEspendltrres (OverlVitder)
731,392
2,182,913
1,686,670
1,686,670
926,275
926,275
Other Sources (Uses)
Opomfing Transfers In
Operstiug Trmrsfets Out
Outer S, uroes (Uses)
'rotal Other Sources (Uses)
,,-�sd Balance Beginnhg of the Year
Fund Balance End of the Year
Rasetved for Debt Service
DesiA+sriaed Reserve
lluraserved
Total Fund Monte
538,470 150,000
(1,645,871) (1,601,998) (1,411,277)
(1,107,401) (1,601,999) (11261477)
2,806,972 2,430,963 3,011,798
(150,000) 150,000
(711,003) (2,122,280) (1,411,277)
(861,003) (2,122,260) (1,264,277)
3,OI1,798 3,437,190
(150,000)
(1,411,277)
(]Solana) 11,41],277)
(861,003) 2,576,181
_ 2,430,963 3,011,798 3,437,190 2,576,187 _ 3,102,188 _ 2,091,185
2,430,963 3,011,798 3,437,190 (961,003) 2-%76,18? 3,1024811 (1,011,003) 2,09015
-16-
20042005 FINANCIAL PLAN AND SUMMARY
CHANGES IN FUND BALANCE - DEBT SERVICE KWD
2001.2002
2002-2003
2003-2004
2003.2004
2004.2005
2004-2005
Revred
Reviled
Revised
Actual
Budget
Budget- Chmlges�
Budget
Budget Chaztges
Budget
.
Revenues
Tax Revenues
Licerues and Permits
Fines and Forfamires
Investment/Property Ravers ues
IntergovemmmrCd Revenues
Service Charges
Other Revenue
Total Revenue
Expenditures
Operating Programs
Public Safety
Public Utilities
Transportation
Leisure, Culwml and Social Services
Community and Economic Development
General Govemrne nt
Total Operating Programs
Bulk Power Purchase
Other Pu rchases
Capital Projects
Debt Service
1,233,699
1,950,040
1,671,446
1,671,446
1,671,671
1,671,671
Total Expendltums
1,231,699
1,958,040
1,671,446
1,671,446
1,674671
1,671,671
RevenucslExpenditures (OverlUuder)
(1,233,699)
(1,950,840)
(1,471,446)
(1,671,416)
(1,671,671)
(1,671,671)
Other Sources (User)
Operating Transfers In
Operating Transfers Out
041er &trees (Uses)
Total Other Sources (Uses)
ed B:danee Beginuiae of Om Year
Fund Balance End of the Year
R,ncrvcd far Debt Service
DesiLy sated Rnerve
Unreserved
Total Fund Balance
1,233,699 1,950,040 1,671,446
1,733.699 1,950.040 1,671,446
-17-
1,671,446 1,671,671 1,6'1,671
1,671.546 1,671,671 1,671,671
2004-2005 FINANCIAL PLAN AND SUMMARY
Operating Programs
CHANGES IN FUND BALANCE - WATER FUND
Public Safety
2001-2002
2002-2003
2003-2004
2003-2004
20042005
2904-2005
2,505,539
2,536,719
3,215,800
(93,285)
Reviser!
3,199,415
Revised
3,157,421
Actual
Acnml
B
B etChanges
Budget
Revenuer
Leisure, Cultural and Social Services
Tax Revenues
Community and Economic Development
Licenses and Permits
Fines and Forfeitures
Iotvestment/Prcperty Revenues
28,054
15,597
9,839
9,830
10,220
10,220
1ntaVvernmental Revertues
3,199,415
(41,994)
3,157,421
Both Power Purchase
Service Charges
4,617,785
6,140,820
5,917,845
5,917,845
6,187,165
2,000,000 8,187,165
otberRevenue
345,795
2,990,340
245,900
245,000
249,000
249,000
Total Revenue
4,991,434
9,146,757
6,172,675
6,172.675
6,446,3&9
2,000,000 8,446,385
Expenditures
Operating Programs
Public Safety
Public Utilities
2,505,539
2,536,719
3,215,800
(93,285)
3,122,515
3,199,415
(41,994)
3,157,421
Trarupartation
Leisure, Cultural and Social Services
Community and Economic Development
General Govertrment
Total Operuting Programs
2,505,539
2,536,719
3,215,800
(93,285)
3,122,515
3,199,415
(41,994)
3,157,421
Both Power Purchase
Other Purchases
49,925
37,185
37,185
Capital Projects
6,401,075
2,625,930
2,625,930
4,019,840
800,500
4,80,340
Debt Service
227,283
2,324861
226,699
226,699
226,767
226,767
Total Expenditures
2,732,622
11,262,655
6,105,614
(93,2&9)
6,012„329
7,446,021
758,5(16
8,20,528
RevsaueslExpenditutes (OverModer)
2,258,812
(2,125,898)
67,061
93,285
160,346
(999,6337)
1,241,494
241,857
Other Seo r cm (Uses)
OperattagTransfers Irk
312,563
40,646
OpendingTnunfomCrut
(1,186,209)
(9(3,167)
(902,503)
(17,935)
(929,438)
(902,503)
(28,792)
(931,295)
Other Sources (Uses)
(2,245,425)
1,37Q508
600,000
(656,400)
(56,400)
Proceeds from Debt finuncing
31000,000 '
Total Other Sourees(Uses)
(1,119,071)
3,497,387
(902,503)
(17,93
(920,438)
(302,503)
(6855,192)
(967,695)
rund Balance Beginning of the Your
994,107
133,848
1,515,337
1,515,337
755,245
715,245
Fund Balance End of the Year
Reserved for Debt Service
Designated Reserve [33,846 1,515,337 579,895 755,245 (546,895) 556,302 9,407
Unreserved
Total Fund Balance 133.646 1-419,337 679,695 75 150 75$,245 (546,895) 556,301 9,407
* Proceeds from the Enviraunerdal Abatement Program for the PCI3/PCE expertditure&
-is-
2001-2005 PtNANaAL PLAN AND SUMMARY
CHANCES IN FIM BALANCE - WASTEWATER FUND
871,395
47,529
Operatirmg Transfers Out
2001-2002
2002-2003
2003-2004
(42,860)
2003.2004
20042005
(64,578)
20042005
Other Sources (Use')
(2,501,363)
1,698,062
Revised
(49,350)
Revised
Proceeds Fran Debt Financing
Actual
Actual
Budget
14,295,000
Budget
Budget
2MM
Budget
Revenues
(3,511,613)
7&5,301
14,900,287
_92-ngea
31,152,427
(1,099,713)
(113,928)
(1,213,641)
Ta%ROvenues
Liceruas and Permits
2,733,795
2,518,130
2,518,130
1,422,547
3,005,671
4,428,218
Fires and Forfeitures
TnvestmentlProperty Revenues
231,760
304,024
205,645
59,029
264,674
205,645
244,937
450,582
Intergovernmental Revenues
2,518,130
1,422,547
835,821
2,258,368
(248,305)
851,037
602,732
Service Charges
4,391,091
6,919,475
6,652,250
664,328
7,316,578
6,858,300
2,1164476
8,974,178
Other Revenue
754,123
293,457
1,422,547
3,005,671
4,428,218
(248}05)
3,020.887
2,772,582
Total Revenue
5,376,974
7,516,956
6,M7,895
723,357
7,581,252
71063,945
2,361,415
9,425,360
Espenditunes
Operating Programs
Public Safety
Public Utilities
3,774,025
3,527,937
3,855,345
344,676
4,2005021
3,937,305
309,196
4,247,101
Transportation
Leisure, Cultural and Social Services
Community and Economic Development
General Government
ToW Operating "ram&
3,774,025
3,527,937
3,855,345
344,676
4,200,021
3,937,305
309,796
4,247,101
Bulk Power Purchase
Other Purchases
50,112
206,455
206,455
Capital' Projects
1,340,521
19,974,500
11,625,150
31,599,650
2,881,340
300,500
3,181,840
Debt Service
825,131
825,557
817,465
817,465
816,440
1,621,975
2,438,415
ToUl Expenditures
4,599,156
5,744,127
24,853,765
11,969,826
36,827,591
7,635,085
2,232,271
9,867,356
RevenueslExpenditures(OverlUnder)
777,818
1.772,829
(17,995,870)
{11,146,469)
(29,242,339)
(571,140)
129,144
(441,996)
04her 5outroe (Uses)
Operating TtansfamIn
871,395
47,529
Operatirmg Transfers Out
(1,681,645)
(1,000,296)
(1,099,713)
(42,860)
(1,142,573)
(5,099,713)
(64,578)
(1,164,291)
Other Sources (Use')
(2,501,363)
1,698,062
(49,350)
(49,350)
Proceeds Fran Debt Financing
1!;000,000 *
14,295,000
32,295,000
TatalOther Sourc*4(Uses)
(3,511,613)
7&5,301
14,900,287
14,252,140
31,152,427
(1,099,713)
(113,928)
(1,213,641)
. and Balance Beginning or the Your
2,733,795
2,518,130
2,518,130
1,422,547
3,005,671
4,428,218
Fund Balance End of the Year
Reserved for Debt Service
2,169,850
2,169,850
2,169,850
2,169,850
Desilviated Reserve
2,518,130
1,422,547
835,821
2,258,368
(248,305)
851,037
602,732
Unreserved
Total Fund Balance
2.518,130
1,422,547
3,005,671
4,428,218
(248}05)
3,020.887
2,772,582
' New financing
-I9-
20042005 FRIANCIAL PLAN AND SUMMARY
CHANGES IN FUND BALANCE - ELECTRIC FUND
2001-2002 2002.2003 2003-2004 2003-2004 20042005 20042005
Rnvised Revised
Acetal Actual Budd Changes Budget Budget Changes B d .t..
Revenues
Tax Revenues
Licenses and Permits
Firm and R rfeittaea
InvestmenVPtopaAy Revenues
Intergoveranwntal Revenues
Service Charges
Other Revenue
Total Revenue
Expenditures
Operating Progarns
Public Safety
Public Utilities
Transportation
leisure, Cultural and Social Services
Community arra Eccnanic Development
General Government
Total Operating Programs
Bulk Power Purchase
Other Purchases
Capital Projects
Debt Service
Total Expenditures
Revenues/Expenditures (Over/Under)
Other Sources (Uses)
operating Trarufan In
Oporatmg Transfers Out
Other Sources (Uses)
Pro vcds from Debt financing
Total Other Sources (Uses)
.und Balance Beginning of the Year
Fund Balance End of the Year
Rusorved for Debt Service
Desi6nwtod Reserve
Unreserved
Total Fund Balance
11919,887 64504,143 1,320,000
1,320,000 1,220,000
1,220,000
47,837,843
49,267,619
51,831,475
51,831,415
52,604,775
52,604,775
100,173
75,719
6,500
6,500
6,500
6,500
49,857,907
55,847,480
53,157,975
53,157,975
57,831,275
53,831,275
11,148,606
11,679,473
13,862,020
(544,026)
13,317,994
14,463,990
(230,250)
14,333,740
11,148,606
13,862,020
14,463,990
(130,250)
14,333,740
13,317,994
(544,026)
11,679,473
52,315,146
30,772,425
3.'',723,000
32,723,000
32,650,000
32,650,000
105,000
105,000
3,090,335
5,902,700
5,902_,700
5,734,590
5,734,590
2,459,377
7,60r4777
7,920,308
7,920,308
6,317,569
6,317,569
65,983,129
53,145,410
60,408,028
(544,026)
59,864,002
59,271,149
(130,250)
59,140,899
(16,125,226)
Z,7lIZ,470
(7,230,053)
544,026
(61706,027)
(5,439,874)
130,250
(5}09,624)
508,433
47,273
(3,2K285)
(2,901,081)
(4,447,479)
(99,643)
(4,547,122)
(4,447,479)
(168,512)
(3,814,386)
4,266,968
(4,431,804)
7,300,000
7,30000
3,400,000
(373,650)
3,024350
11,653,507
2,931,555
5"-700
5,901,700
5,734.590
5,734,590
13,162,623
(4,354,057)
8,755,221
(99,643)
8,!55,578
4,687,111
(542,162)
4,944555
5,385,778
2,423,115
771,588
771,588
2,276,756
444,383
2,721,139
2,423,175
711,588
2,276,756
444,383
2,721,139
1,523,993
834,076
2,358,069
2,473,175
77108
2,276,756
444,383
2,721,139
1,523,993
32,471
2,358,069
-20-
2tW4.200S FWANC[AL PL AN AND SUMMARY
CHANCES IN FUND RALANCE - TRANSIT FUND
Operatmg T=zfers in
1,173,511
497,920
1,600,000
(881,322)
718,678
2001-2002
2002-2003
2003-2004
2003-2004
2004.2005
2004-2005
(478,709)
(47!(,709)
(478,704)
Revved
(478,709)
Revised
(2,454,027)
Actual
Actual --
Budget
Changes Budget
Budget
Changan Budget
Reverses
Total Other Sources (Uses)
(1581,220)
(1,697,332)
1,121,291
828,678
1,949,969
Tax ReverRms
(1,326,179)
(2N,M8)
Licenses and Permits
ad Balance Beginnhtg of the Year
Fires and FcrfeitLnw
(2,668,961)
(2,668,961)
(1,253,695)
(109,625)
Investment/PropertylUvenues
(137,061)
(44,774)
Intergovm=ental Revenues
3,443,392
1,997,933
2,693,405
315,392 3,008,797
2,693,405
315,392 3,008,797
Service Charges
234,200
293,046
250,000
250,000
261,000
261,000
Other Revenue
347,091
1,620,444
Unreserved
Total Revenue
3,857,612
3,864,649
2,943,405
315,392 3,258,797
2,954,405
315,392 3,269,797
Expenditures
Total Fund Balance
(2,668,961)
ee,
!,2(� 1,611
1,144.070
X509,625)
01-in8Progrems
1,010,71172
«w
(0)
Public Safety
Public Utilities
Transportation
2,306,402
2,474,765
2,419,430
2,419,430
2,542,285
2,i42,285
Lei.., Cultural and Social Services.
Community and Economic Developrnant
General C,overament
Total Operating Programs
2,306,402
2,474,765
2,419,430
2,419,430
2,542,285
2,542,285
Bulk Power Purchase
Other Purchases
175,060
115,000
175,000
173,000
Capital Projects
2,363,513
55,000
55,000
238,000
238,000
Total Expenditures
2}06,402
4,535,278
2,649,430
2,649,430
2,955,285
2,955,285
Revenues/Expenditures (Over/Un4er)
1„81,220
(971,629)
293,975
315,392 609,367
(580)
315,392 M4,512
Other Sources (Uses)
Operatmg T=zfers in
1,173,511
497,920
1,600,000
(881,322)
718,678
1,60Q000
(1,600,000)
Opertung Trarufers Out
(300,704)
(363,552)
(478,709)
(47!(,709)
(478,704)
(478,709)
Other Sources (Uses)
(2,454,027)
(1,831,700)
1,710,000
1,710,000
273,821
273,821
Total Other Sources (Uses)
(1581,220)
(1,697,332)
1,121,291
828,678
1,949,969
1,121,291
(1,326,179)
(2N,M8)
ad Balance Beginnhtg of the Year
(2,668,961)
(2,668,961)
(1,253,695)
(109,625)
l' and Balance End of the Your
Reserved for Debt Service
DesiF7iated Reserve
Unreserved
(2,668,9611
(1,253,695)
(109,625)
(133,2$3)
T (0)
Total Fund Balance
(2,668,961)
ee,
!,2(� 1,611
1,144.070
X509,625)
133,283
1,010,71172
«w
(0)
-21-
2004.2005 nMAKGxAL PLAN AND SMOURY
CHANGES IN FUND BALANCE - BEL EYM FUND
2001-2002
2002-1003
2003-2004
2003-2004
2c04-2005
20004-2005
Revised
Revised
Actual
Actual
Budget -
Changes
Budget
Budget —
Chan�ea _ Budget —
_
Revenues
Tax Revenues
Licenses and Pemits
Fines and Fmfeih=
InvestmendPropertyRavenues
(37,243)
(10,914)
Intergovernmental Revenues
Service Gfaarges
177,945
312,263
284,240
252,369
536,609
294,005
67,325 361,330
Other Revenue
32,821
13,449
11,755
11,755
Total Revenue
173,523
314,798
284,240
264,124
548,364
294,005
67,325 36IJ30
Expenditures
Operating Programs
Public Safety
Public Utilities
Transportation
Leisure, Cultural and Social Services
Community and Economic Development
CmneralGovernment
3,190451
3,907,191
4,554925
4,556,925
5,159,150_T
5,159,150
Total OperstingPrograms
3,190,451
3,907,191
4,556,925
4,556,925
5,159,150
5,159,150
Bulk Power Purchase
Other Purchases
Capital Projects
Debt Service
Total Expenditures
3,190,451
3,907,191
4,5,56,925
4,556,925
5,159,150
5,159,150
Revenues/Expenditures (Over/Under)
(3,01028)
(3,592 93)
(4,272,685)
264,124
(41008,561)
(4,865,14--9
67,325 (4,797,820)
Other Sources (Uses)
Olwatutg Transfers In
Uperating Transfers Out
Onicer Sources (Uses)
Total Other Sources (Uses)
,rd Balance Beginning of the Year
Fund Balance End o1 the Year
Reserved for Debt Service
Desc'b ited Reserve
Unreserved
Total Fund Balanee
3,023,472 3,991,097 3,741,722
(128,649)
(19,977) (254,131) 2131242
3,003,495 3,607,617 3,954,964
(606,462) (6[9,x95) (604,671)
530,955 4,272,677 3,741,722 1,183,411
213,242
530,955 4,495,919 3,741,722 1,183,411
(604,671) (922,392) 795,079
4,91-5,133
4,925,133
(I27,3I3)
(619,895) (604,671) (922,392) 795,079 (127,313) (2,045,815) 2,445,815 0
[619,8451(604,671) 92( 2,392) 795,079 (127,3p) (2,045,815) 2,015,815 0
-22-
20042005 MNANCtAL PLAN AND SUbQdARY
CHANGES IN FUND BALANCE - SF,I-F INSURANCE FUND
200112002 2002-2003 2003-2004 2603-2004 2004-200S 2004-2005
Revised Revised
Actual Achml B Budget
Revenues
Tax Revenues
Licenses and Permits
Fines and Forfeitures
investment/Property Revenues
lntergovm=ental Revenues
Service Charges
Other Revenue
Total Revenue
Expenditures
Operating Programs
Public Safety
Public Utilities
Transportation
Leisure, Cultural and Social Services
Community and Econ mic Development
Craneral Government
Total Operating Programa
Bulk Power Purchase
Othe r Pumbuses
Capital Projects
Debt service
Total Expenditures
Revcmues/Expendilutes (OverfUnder)
Other sources (Uses)
operating Transfers in
Olxnting Transfers Out
Odier Sources (Uses)
Total Other Sources (Uses)
.nd Valance Beginning of the Year
Fund Balance End of the Your
Reserved for Debt Service
Dmgmted Reserve
1lrireserved
Total Fund Balance
91,684 17,420
130,395 122,147
162,708 310,657 200,000 200,000 200,000 200,000
384,787 450,224 200,000 200,000 200,000 200,000
2,tJGi7,552 2,194;382 4711,980 100,000 2,811,980 2,862,500 (130,500) 2,732,000
2,060,5522,i94,382 2,711,980 100,000 2,811,980 2,862,500 (130,500) 2,732,000
2,060,552 2,194,3112 2,711,980 100,000 2,811,980 2,862,500 (130,500) 2,732,000
(1,675,765) (t,744.15-4) (2 91[1,980) (100,000) (2,611,980) {2,662900) 130,500 (2,.[)2,000)
807,795 1,407,795 2,711,980 100,000 2,811,980 2,711,980 (130,500) 2,581,480
(69,052) 103,275
738,743 1,51[1,070 2,711,9110 100,000 2,81t,9t10 2,711,9110 (130,500) 2,581,480
2,535,894 1,598,872 1,365,794
1,365,784 1,565,784
1,565,784
1,596,872 1,365,784 1,565,784 1,565,784 1,615,264 1,615,264
1[„98,872 1,365,784 1.565,784 1,565,7114 1,61[5,264 1,615,264
-23.
2004.2005 FINANCIAL PIAN AND SUNDNARY
CHANGES IN FUND BALANCE - VIf H[CLE A EQUIPMENT %IEPLACEbaNr FUND
2002-2002 24tl2 2063 2003 ZOQ4 2003-M 2004-2005. 2004-2005 :.
.Revised. ... :....Revised..'i:
Actual
> .us.3iEhnaes ' t_ . Change& '.< : Budder
Tat Revenues
Licenses aid Permits
Fines and Forfeitures
investmenVPrapaty Ravenues
intergovernmental Revenues
Service Charges
Other Revenue
Total Revenue
Operating Programs
Public Safety
Public Utilities
Transportation
Leisure, Cultural and Social Services
Community and Economic Development
General Govemmant
Total Operating Programs
Bulk Power Purchase
Other Purchases
Capital Projects
Debt Service
Total Expenditures
RevenuvedElpenditures (OverfUnder)
Other Sources (Uses)
Operating Transfers In
Operating Transfers Out
Othcr Sources (Uses)
Cost of Medical Care/Dental, Vision
Tarin Other Soomes (Vacs)
Fund Balance Beginning of the Year
Reserved for Debt Service
Desigamwd Reserve
Unveserved
Total Fund Balance
21,306
39,853
820,772
559,222
255,000
255,000
300,000
300,000
55,500
55,500
820,772
$59,222
255,000
255,000
355,500 -
355„ 00
(759,613)
(559,222)
(255,000) - -
- (255,000)
(35-4400)
738,389
550,079
330,000
330,000
375,000
375,000
(x0,185)
(20,000)
65RA04
530,079
330,000
375,000
375,000
330,000
276,189 174,7x0 145,637
145,637 220,637
;0,637
174,780 145,637 220,637 19,500 220,637 240,137 240,137
174,7906,631 220.637 220,657 240,137 240,137
rrerr�rw ewrr� ssarrr..� wr.�r �� �
-24-
2004-2005 FINANCI Ai. PLATY AND Str%f "RY
Operating Programs
Public Safety
Public Utilities
Transportation
(12!,361)
CHANGES IN FUND BALANCE - TRUST AND AGENCY FUND
70,000
Comnntmity and Economic Development
(206,223)
General Government
2001-2002
2002-2003
2003-2004
2003-2004 20042005
2004.2005
Other Purchases
Revised
Capital Projects
Revised
Revised
Actual
Budget
Budget
$
Budget
Revenues
Tax Revenues 204,469
208,318
187,500
187,500 167,000
167,000
Licenses and Permits
Fines and Forfeitores
Investment(Propeniy Revenues 18,967
(3609)
Intergovemmentai Revenues
Service Charges
Other Revenue
Total Revenue 223,436
171,619
187,500
187,500 167,000
167,000
Expenditures
Operating Programs
Public Safety
Public Utilities
Transportation
(12!,361)
Leisure, Cultural and Social Services
70,000
Comnntmity and Economic Development
(206,223)
General Government
(1'%,880) (196,005) (196,005)
Total Operating PMmms
70,000
Bulk Power Purchase
Other Purchases
(224,584)
Capital Projects
25,075
Debt Service
1,105,232
Total Expenditures
70,000 25,075
Revenues7Expenditurss(Over/Under)
153,456 146,54) 187,500 187,500 167,000 167,000
Other Sources (Uses)
Operating Transfers In
()perati[agTrarsfersChit
(12!,361)
(10,318)
Ocher Sources (Uses)
(206,223)
(227,558) (1 0)
(1'%,880) (196,005) (196,005)
Cost of Medical Care/Dental, Vision
Total Other Sources (Uses)
(224,584)
(237,1176) (192,880)
(192,880) (196,005) (19610019
rand Balance Beginning of the Year
1,105,232
1,034,0X4 942,752
94,752 937,372 937,342
Fund Babrnce End of tine Year
Reserved for Debt Service
Designated Reserve
Unreserved 1,034,084 942,752 937,372 937,372 908,361 905,367
Total Fund Balance 1,034,05E 942.732 937,372 937.372 908,367 908.167
eere�w.�
-25-
Section D
FINANCIAL & STATISTICAL TABLES
r--
REVENUES by MAJOR CATEGORY & SOURCE
➢ Tax Revenue
➢ Licenses & Permits
➢ Fines & Forfeitures
➢ Investment & Property Revenues
➢ Revenue from Others
➢ Service Fees & Charges
➢ Other Revenue
2004-2005 FINA14CIAL MAN AND S1 WD"RY
REVENUES BY MAJOR CATEGORY AND SOURCE
Animal License
20,715
19,268
21,550
21,980
Bicycle License
1,157
Revenue Adjustments
1,205
2001-2002
2002-2003
2003.2004
2004-2005
821,859
818,400
834,765
Recommended
Recommended 03-04 04.05
12,750
Actual
Actual
Bud
Budget
TAX REVENUES
464,256
600,346
530,000
540,000
Property Tax
5,640,668
6,191,440
6,424,220
6,648,320 (225,600)
Special Assessment
204,469
208,318
187,500
167,000
Sales & Use Tax
8,284,631
8,639,582
8,755,000
9,105,000
Public Safety Sales Tax (Prop 172)
230,748
247,317
282,400
307,815
Street Maintenance Sales Tax (K)
775,524
790,560
838,370
886,155
Transient Occupancy Tax
43094
399,759
288,695
288,695
Waste Removal Franchise Taos
317,875
333,916
317,875
317,875
Industrial Franchise
44,733
44,517
42,805
42,8(15
Gas Franchise
268,724
127,356
268,725
268,725
Cable TV Franchise
283,428
205,980
200,000
205,000
Electric Franchise
164389
17,715
16,390
16,390
In -Lieu Franchise - Electric
4,783,089
5,671,989
5,881,475
6,059,180
In -Lieu Franchise - Sewer
939,410
496,648
755,040
794,550
to -Lieu Franchise - Water
612,015
485,485
715,080
681,940
In -Lieu Franchise - Refuse
234,839
240,945
240,945
240,945
Real Property Transfer Tax
172,290
205,725
_ 164,350
184,350
Total Tax Revenues
23,247,526
24,308,252
25,398,870
26,214,745 25,600)
LICENSES AND PER.&ITTS
Animal License
20,715
19,268
21,550
21,980
Bicycle License
1,157
1,244
1,205
1,230
Business License Tax
786,924
821,859
818,400
834,765
Alam[ Permits
12,750
26,675
16,950
17,000
Building Permits
464,256
600,346
530,000
540,000
Transportation Permit
5,789
4,077
6,020
6,140
Electric Permits
58,407
72,567
61,000
62,000
Mechanical Permits (Gas)
46,274
56,020
47,000
48,000
Plumbing Permits
41,498
54,109
43,000
44,000
IndUStrial Refuse Collection Permit
1,000
2,000
1,000
1,000
Parking Permits
25,680
11,237
91780
10,000
Tu6d Licenses and Permits
1,4641,450
1,669,4112
1,555,905
1596,115
ES AND FORFEITURES
Vehicle Code Fines
165,983
163,401
166,000
166,000
Court Fines
10,769
9,833
12,000
12,000
Parking Fines
79,066
78,238
80,000
80.000
Parking Vines - DMV Hold
20,746
24;222
24745
20,745
False Alarm Penalty
47,190
Late Payment - Utility Billing
431,295
436,720
448,545
448,545
Nuisance Fees
2,300
2,800
2,395
2,440
Library Finns, Fees & Gibs
63,154
56,238
59,000
59,000
Utility Connections
19,831
19,938
20,625
20,625
Returned Check Charge
13,068
11,705
13,590
13,590
Tcgal Fines and Forfeitures
806,212
803,095
870,090
822,945
GYV ESTMENTIPROPERTY REVENUES
Investment Earnings
2,755,141
6,992,598
1,359,029
1,444,937
(385,351) (199,443)
Sal. of City Property
39,119
98,734
Sale of System (Joint Pole-Elee)
78,715
36,365
20,000
20,000
Rent of City Property
499,325
510,1 13
571,695
572,285
Total Investment/Property Revenues
41571=00
7,637,810
1,95%924 _
w 2,037,222
(385,351) (199,443)
INTERGOVERNNIMALREVENUES
Motor Vehicle In -Lieu Tax
3,275,523
3,429,874
3,532,591
3,532,591
Other Grants & Subventions
138,581
278,469
200,400
Police Training (POST)
72,463
39,423
30.000
30.000
Cracnet & Drug Suppression Grants
240,978
248,322
241,025
241,025
Police/Parks Grants
4,832,352
355,680
1,115,430
1,250,000
(69,000)
Asset Seizure
30,138
15,087
Street Maintenance Measure (K}reimbursements
4,253,480
7,234
750,000
3,900,000
Auto Theft Revenue
21,945
17,326
State Hiway Maintenance
5,066
3,799
5,065
5,065
Gas Talc Subvention (2105)
334,071
367,620
334,070
334,070
Gas Tax Subvention (2106)
212,552
237,057
212,550
212,550
Gas Tax Subvention (2107)
438,382
494,864
438,380
438,380
Transportation Dcv Act (Gen./Allot)
1,846,183
1,763,747
39,367
39,367
(1,710,633) (1,710,633)
Federal Assistance Section IX
3,419,518
270,831
Low.=
],000,000
CTC Reimbursement
2,600,000
492,807
2,629,000
2,856,000
_26-
2004-2005 FINANCIAL PLAN AND SUMMARY
REVENUES BY MAJOR CATEGORY AND SOURCE
Surface Transportation (ISTSA)/Bed TEA
Streets Federal grants
State Transit Assistance
State Special Grants-Traruit
Parks & Recreation Grants/Allotment
State Mandates 3B 90
C]PRMA Rebate
Community Development Block Grant
Library Grants
Traffic Congestion Relief
PERS
Total Intergovernmental Revenues
SERVICE FEES AND CHARGES
Public Safety Fees
Fingerprinting
Police Record Fees
Vehicle Towing
Other Police Fees
Fix Ticket/Vin Verification
Fire Department Services - Other
First Responder Fee -paramedic program
Animal Shelter Fees
Total
Total
Sewer Operating Revenues
City Accounts
Other Accounts
Scwer Connection Fees
lnfnutntcture Repl
Total
Water Operating Revenues
City Accounts
Other Accounts
Infmstucture Rep]
Total
2,155,000
23,874
2003-2004
Recommended
690,000
2,008,797
Revenue Adjustments
2004-2005
Recommended 03.04 0405
741,000
2,008,797 315,392 315,392
101,283
51447
128,250
171,280
99,297
5,778
8,000
8,000
416,420
416,420
130,395
I22,147
164,626
18,886
616,167
849,670
1,089,110
1,089,110
40,000
40,000
223,557
160,329
107,500
91,000
146,064
154,075
13,461
63,421
356,877
141,753
6,543
25,573,746
9,695,936
14,722,$35
17,949,233
(1,395 241)
(1,464,241)
T rnnsit Fees
17,418
21,117
20,000
20,000
293,046
250,000
16,658
185
200
200
293,046
250,000
80.295
68,748
81,900
83,535
756
3,008
750
750
194,382
210,000
3,170
1,960
3,150
3,150
62,752
531000
145
171
245
245
32,183
30,000
30{000
Revenue from Aquatics
239,040
74,971
(239,040)
21,246
18,685
21,670
22,105
65,154
59,000
139,688
113,874
127,915
369,025
30,663
(239,040)
47,266,575
48,872,488
51,375,055
52,149,355
92,028
96,000
15,871
14,956
29,540
30,130
9,855
3,101,444
3,17,220
4,256,838
5,518,785
457,128
1,681,075
735,171
1,394,287
717,000
1,139,403
31,000
250,403
286,243
2,228.915
2,046,000
2,066,460
4,138,729
6,760,378
7,109,378
8,754,778
488,128
1,931,478
71,805
70,954
92,455
96,155
54,832
29,240
3,719,068
3,519,716
3,672,725
5,819,635
117,605
2,000,000
254,832
1,940,903
1,9 17,665
1,994,375
252,457
226,290
4,045,705
5,531,573
5,682,845
7,910,165
2,000,000
Nun -Operating Utility Revenues
Revenue - Contract Work for City
237,026
275,736
416,420
416,420
Revenue - Contract Work for Others
164,626
18,886
Electric Capacity Revenues
169,616
100,509
40,000
40,000
Water Tap Fees
98,269
162,508
Sewer Tap Fees
13,461
63,421
Litlstation Reimbursement
141,753
6,543
Total
824,751
627,603
456,420
456,420
T rnnsit Fees
ilial -A -Ride Passenger Fares
234,200
293,046
250,000
261,000
Total
234,200
293,046
250,000
261,000
Park and Recreation Fees
Revenue from Playgrounds
204,393
194,382
210,000
210,000
Revenue from Youth/Teen Sports
36,852
62,752
531000
53,000 (148,600) (148,600)
Revenue - Indoor/Outdoor Activities
31,846
32,183
30,000
30{000
Revenue from Aquatics
77,447
74,971
77,500
77,500
Revenue from Adult Sports
58,087
65,154
59,000
59,000
BOBS Reimbursements
18,108
30,663
25,000
25,000
Revenue from Lodi Lake Park
90.489
92,028
96,000
96,000
Other Park Fees
8,408
9,855
Admin Service -Parks & Rec
2,355
2,955
Total
527,985
564,943
550,500
550,500 (148,600) (148,600)
Community Center Fees
Swimming
69,731
80,020
101,080
105,080
Rents
28,113
54,832
29,240
29,825
Other Fees
95,946
117,605
95,970
113,075
Total
193,790
252,457
226,290
247,980
20042005 FINANCIAL PLAX AND SUMIARY
REVENUES BY MAJOR CATEGORY AND SOURCE
Revenue Adjustments
2003-2004 20042005
Recommended Recer mended 03-04 04.05
Community Development Fees
Plan Check Fees
296,499
338,481
325,000
330,000
InspectioNReinspection Fees
6,551
8,862
7,000
7,000
Planning Fees
85,058
109,314
88,460
90,230
Total
388,108
456,657
420,460
427,230
Work for others
General fund: reimbursable charges(work for other
84,120
9,004
20,000
20,400
General fund: reimbursablechmges(workfor other
20,810
35,646
21,645
22,075
Extra refuse
750
780
795
General fund: reimbursable charges(work for other
128,548
152,152
133,690
136,365
Total
234,228
196,802
176,115
179,635
Public Works Engineering Fees
Engineering Fees
97,180
133,303
73,000
81,000
Development impact Fees
2,712,478
4,823,255
3,320,560
3,153,340
176,200
185,000
Special inspections
3,517
3,678
3,550
3,550
Plans & Specs
3,593
3,768
3,500
3,500
Engineering Inspections
150,717
144,643
85,000
102,000
Total
2,967,465
5,108,847
4,159,610
4,141,390
176,200
185,000
Benefit and Insurance Fees
COBRA Admin Fee
Medical Care
786
464095
186,050
186,050
Dental insurance
48,421
81,876
53,340
53,341
53,340
53,341
Vision Care
334
2,046
2,924
2,924
2,924
2,924
Chiropractic
33
40
40
40
40
Lilo Insurance
31,741
44,619
101,405
106,475
Accidtntal Death Insurance
6,742
7,891
10,015
11,020
10,015
11,0:0
UnemploymentInsuranee
52,126
50,492
27,835
28,810
Lang Term Disability
37,795
79,211
155,000
158,720
Total
177,945
312,263
536,609
361,330
252,369
67,325
Total Service Fees and Charges
61,139,189
69,090,971
71,071,197
75,807,809
7613,097
3,796,163
OTHER REVENUE
Damage to Property Reimbursements
2,867
16,420
2,985
3,040
Donations/Sale of City property
1,198,196
310,126
238,130
219,030
Revenues NOC
1,86-2,699
5,352,563
515,420
508,695
11,755
Reimbursable charges
2,150
Revenue by Transfer
Total Other Revenue
11,465
336675:!lZ�%
a
730.765
11,755
REVENUE TOTAL
1t8,679,190
118,817,806
116326,056
125,147,835
1,000,740
1,906,879
-28-
INTERFUND TRANSFERS
➢ General Fund
➢ Library Fund
➢ Street Fund
➢ Transportation Fund
➢ CDBG Fund
A Police Special Revenue Fund
➢ Capital Outlay Fund
➢ Equipment Fund
A Debt Service Fund
➢ Water Fund
➢ Wastewater Fund
➢ Electric Fund
➢ Transit Fund
➢ Child Care Service Fund
➢ Benefits Fund
➢ Self Insurance Fund
➢ Trust & Agency Fund
w
20042005 FINANCIAL PLAN AND SUMMARY
Operating Transfers In
Cost of Services Transactions
Arts in Public Places (1214)
Capital Outlay
Impact fees (1216) - Fire Truck Lease
Electric- IS Personnel cost
Street Fund - gas tax to offset street maint
Engineering costs
Sewer- additional street sweeping (storm drains)
WatedSewer-Safety Program (PW)
Electric -IIPP
Total Other Operating Transfers
Total Transfers In
Operating Transfers Out
Benefits Fund
Insurance Funds
Cost of lviedical, Dental, Vision and Chiro
General Fund Capital
Total Other Operating Transfers
Total Transfers Out
TOTAL GENERAL FUND
LIBRARY FUME
Operating Transfers In
Total Transfers In
Operating Transfers Out
Cost of Medical, Dental, Vision and Chiro
Cost of Services Transactions
Total Transfers Out
TOTAL LIBRARY FUND
STREET FUND
Operating Transfers In
TDA Fund
Total Transfers In
Operating Tranxfers Out
Cost of Services Transactions
General Fund Street Maintenance (gas tax)
Total Transfers
Total Transfers Out
TOTAL STREET FUND
3,257,172 3,393,225
2003-2004 2004.2005
Revised Revised
Budget Budget
4,724,167
3,100
1,116,000
105,448
131,500
985,000
426,277
4,310,167
3,100
1,116,000
110,183
131,500
985,000
426,277
7,491,492 7,082,227
(282,729)
1,460,147
(3,114,231)
123,3t2
(426,984)
146,072
1,047,540
t,047,540
375,728
375,728
82,000
82,000
25,000
(1,500,000)
25,000
(1,41 t,277)
85,254
335,114
4,897,694
6,963,138
2003-2004 2004.2005
Revised Revised
Budget Budget
4,724,167
3,100
1,116,000
105,448
131,500
985,000
426,277
4,310,167
3,100
1,116,000
110,183
131,500
985,000
426,277
7,491,492 7,082,227
(282,729)
(282,729)
(3,114,231)
(3,624,498)
(426,984)
(1,026,984)
(1,780,161)
(1,628,031)
(1,973,179)
(2,821,948)
(711,003)
(1,500,000)
(1,500,000)
(2,122,280)
(1,41 t,277)
(105,500)
(211,068)
(67,000)
(67,000)
(4,288,392)
(5,842,729)
(4,961,392)
(5,319,529)
609,302
1,120,409
Z,53Q LD1
L,762,699
TOTAL TRANSPORTATION DEVELOPMENT ACI
(1,502,650)
2,715
(6611.56) (66,156)
POLICE SPECIAL REVENUE FUND
2,715
Operating Transfers In
39,748
(70,304)
(80,226)
(125,000)
(125,000)
(49,408)
(49,408)
(48,915)
(48,915)
(119,712)
(129,634)
(173,915)
(173,915)
(116,997)
(t29,634)
(173,9151
(173,9t5)
538,470
538,470 -
TRANSPORTATION DEVELOPMENT ACT FUND
(375,728)
(426,277)
(426,277)
(1,047,540)
(1,047,540)
(985,000)
(985,000)
(598,331)
(178,730)
(711,003)
(1,645,871)
(1,601,998)
(2,122,280)
(1,41 t,277)
178730 ([,107,401}
(1,601998)
(1,122,28D)
(1,411277)
TRANSPORTATION DEVELOPMENT ACT FUND
Tota[ Transfers In
-
Operating Transfers Out
(1,502,650)
Cost of Services Transactions
(73,437)
(66,156) (66,156)
Street Fund
Transit Fund
_ (256,365)
Total Transfers Out
(1,502,650)
(329,902)
(66,156) (66,156)
TOTAL TRANSPORTATION DEVELOPMENT ACI
(1,502,650)
(
(6611.56) (66,156)
POLICE SPECIAL REVENUE FUND
Operating Transfers In
39,748
9,891
Total Transfers In
39,748
9,891
Operating Transfers Out
Total Transfers
(41,229)
(77,671)
Total Transfers Out
(41,229)
(77,671)
TOTAL POLICE SPECIAL REVENUE FUNS)
{1,481)
(67 780)
CAPITAL OUTLAY FUND
Operating Transfers In
3,073,952
Total Transfers
30,300
265,177
29
2004-2005 FINANCIAL PLAN AND SUMMARY
2003-2004 2004-2005
Revised Revised
Budget Budget
General Fund -reroofing- Bast Pinalasbestos
313,389
10I,880
Electric Fund
425,000
350,000
350,000
375,000
Total Transfers In
4,573,952
1,982,180
615,177
375,000
Operating Transfers Out
(3,240,327)
Cost of Services
(67,000)
_ (20,000)
General Fund -Arts in Public Places Beard
(80385)
(20,000)
(3,100)
(3,100)
General Fund - Fire Truck Lease Purchase- MF (12 t6)
658,204
(123,312)
(105,448)
(110,183)
Computer Replacement Fund
(75,000)
(75,000)
(75,000)
Vehicle Maintenance Fund
(425,000)
(425,000)
(255,000)
(300,000)
General Fund -Administration costa
(1,460,147)
(1,116,000)
(1,116,000)
Debt Service
(1,233,699)
(1,950,040)
(1,671,446)
(1,671,671)
Total Transfers
1,671,446
(134,598)
(272,852)
1,233,699
Total Transfers Out
(4,899,026)
(4,168,097)
(3,498,846)
(3,275,954)
TOTAL CAPITAL OUTLAY FUND
(2,185,917)
(2,853,669)
(3,x75,954)
VEHICLE /Equipment MAINTENANCE FUND
Operating Transfers In
313,389
50,079
Capital Outlay Fund
425,000
500,000
330,000
375,000
Total Transfers In
738,389
550,079
330,000
375,000
Operating Transfer Out
(13,185)
Equipment Replacement Fund
(67,000)
_ (20,000)
Total Transfers Out
(80385)
(20,000)
TOTAL VEHICLE MAINTENANCE FUND
658,204
530,079
330,000
375,000
DEBT SERVICE FUND
Operating Transfers In
Capital Outlay Fund
1,233,699
1,950,040
1,671,446
1,671,671
Total Transfers In
1,233,699
1,950,040
1,671,446
1,671,671
TOTAL DEBT SERVICE FUND
1,233,699
I,W,040t,671,446
71,671
WATER FUND
Operating Transfers In
312,563
40,646
Total Transfers
Total Transfers In
312563
40,646
Operating Transfers Out
Cost of Services Transactions
(680,288)
(680,288)
(685,480)
(685,480)
Benefits Fund
(17,896)
(17,896)
(128,184)
(145,956)
Insurance Funds
(72,065)
(72,065)
(104,774)
(97,859)
General Fund
(12,500)
Additional transfer to General Liability
(2,000)
(2,000)
Total Transfers
(403460)
(19,500)
Total Transfers Out
(1,186,209)913,767)
(920,438)
(931,295)
TOTAL WATER FUND
(873,646)
873,121}
2
(920,438)
(_ 9
=
WASTEWATER FUND
Operating Transfers In
871,395
47,524
Total Transfers In
871,395
47,529
Operating Transfers Out
Cost of Services Transactions
(537,354)
(537,354)
(665,859)
(665,859)
General Fund
(12,500)
General Fund -additional street sweeping (storm drains)
(82,000)
(82,000)
Benefits Fund
(17,894)
(17,894)
(256,360)
(291,908)
Insurance Funds
(102,097)
(102,097)
(209,354)
(195,524)
Additional transfer for General Liability
(229,705)
(11,000)
(11,000)
Total Transfers
(1,129,$00)3(
1,240)
Total Transfers Out
(1,891,645)
(1,000290)1(
142,373)
kLI64,2911
TOTAL WASTEWATER FUND
- (1,010,250)
(952,761)
(1,,573)
= (_ 1)
ELECTRIC FUND
Operating Transfers In
508,433
47,273
Total Transfers In
508,433
47,273
-30-
2004-2005 FINANCIAL PLAN AND SUMMARY
- - -- - - -
2001-2002
2002-2003
2003-2004
2004-2005
Operating Transfers In
Revised
Revised
Transportation Development Act
Actual
Actual
Budget _ _
Budget
Operating Transfers Out
718,678
Cost of Services Transactions
(!,697,136)
(1,697,!36)
(2,787,048)
(2,373,048)
Benefits Fund
(39,368)
(39,368)
(640,903)
(729,772)
Insurance Funds
(206,649)
(206,649)
(617,691)
(560,066)
General Fund CIP
(350,000)
(350,000)
(350,000)
-
General Fund -IS Personnel cost
(300,704)
(77,000)
(131,500)
(131,500)
Additional transfer for General Liability
(300,704)
(369,572)
(20,000)
(20,000)
Total Transfers
(973,132)
(161,356)
239,969
(478,709)
Total Transfers Out
(3,266,285)
(2,901,081)
(4,547,142)
(3,8!4,386)
TOTAL ELECTRIC FUND
(2
(2 8
(ate 47
3� 81I�
TRANSIT FUND
Operating Transfers In
Transportation Development Act
1,173,511
497,920
-
Total Transfers
718,678
Tota! Transfers In
1,173,511
497,920
718,678
Operating Transfers Out
Cost of Services Transactions
(355,811)
(470,709)
(470,709)
Benefits Fund
(7,741)
(8,000)
(8,000)
Total Transfers
(300,704)
Total Transfers Out
(300,704)
(363,552)
(478,709)
(478,709)
TOTAL TRANSIT FUND
872,807
239,969
(478,709)
BENEFITS FUND
Operating Transfers In
General Fund
282,729
282,729
3,114,231
3,624,498
Electric Fund
39,366
39,368
640,903
729,772
Wastewater Fund
17,894
17,894
256,360
291,908
Water Fund
17,896
17,896
128,184
145,956
General Fund -Cost of Mcdical
2,821,948
Electric Fund -Medical
369,572
j Suwer-Medical
229,705
Water Fund-mcilical
124,018
Library -medical
80,226
125,000
125,000
Transit Fund
7,741
8,000
8,000
Total Transfers
2,665,585
Total Transfers In
3,023,472
3,991,097
4,272,677
4,925,133
Operating Transfers Out
Total Transfers from April Exp Report
Total Transfers
(128,649)
Total Transfers Out
-
(128,649)
-
TOTAL BENEFITS FUND
3,023,472
3,862,448
4,272,677
4,925,133
SELF INSURANCE FUND
Operating Transfers In
General Fund
426,984
1,026,994
1,647,161
1,695,031
Electric Fund
206,649
206,649
637,691
580,066
3vastmater Fund
102,097
102,097
220,354
206,524
Water Fund
72,065
72,065
!06,774
99,859
Total Transfers In
807,795
1,407,795
2,8I 1,980
2,581,480
TOTAL SELF INSURANCE FUND
847,795
1,407,795
2,811,980
2,581,480
TRUST AND AGENCY FUND
Operating Transfers Out
Total Transfers Out
TOTAL TRUST AND AGENCY FUND
_(!8,361) (10,318)
(18,36!} (10,318)
(18,361} (10,318)
-3I-
w
SUMMARY OF SIGNIFICANT EXPENDITURES
and
STAFFING CHANGES
➢ Public Safety
➢ Public Utilities
➢ Transportation
➢ Leisure, Cultural & Social Services
➢ Community & Economic Development
➢ General Government
61212004912 PM sigaxplistadjuS*405.AS
r
20o"S Financial Plan and BudgetRecommerndadon
Defer
DanW COMONC"
F -
TerrtatlwlY approved
Additional
Approved
No Cost
Sipniflcant Expenditure R Staring Clungesvolas shown on
H-28
De R rests
-x
-:- ptipllc Safety
hhh
OF
.,1., Police Protection
5,165
2 Police Administration
5,165
GF
. I RedasS Management Analyst II
89.000 '
- "4 Support Services
am .....
�
-
5 Hire High Crime Investigator (1)
OF
6 Fire Safety
_
40,DD6
-..7 Fire Administration
_
40,000
:a
OF
g Fire Administration Office Reiccedon
-
61,000
GF
9 Emergency Operations
61000 -
506,845
Ir " A Approved MOV
OF
10 Hire Fuefighter(1)
Implement Paramedic Program
506,845
48,000
48,000
_
5000 "��r;:OF
OF
- 11.
y2 Performance Incentive Bonus
5,000
t`; APPro� by Cououl
OF
13 Increase in physical examination cost
41.000
41 •
65,400 Y =?s"
OF
14 increase in Dispatching Contract lee
- -
65,400
24,750
4,500 i_ t� use orient budget
OF
-15 MDC Teduwlogy GrantFunding
24,750
:16 Self-onta ed Broatltirg Apparetin Grant funding
4.500
OF
17 Foam Consortium Purchase
12,595 '
16 Fire Training Course
1g Fund E erg� ay Vehicle Operations
n
12,595 .
W W a
20 Pubtic Utilities
21 WaterWastewater Utility Benrices
(86,000) ::.
t66,�)
25000 t t cc 41271D4
approved byWMAM
'IMV
WW
Storm Water Managanw" Program
Evaluation and Resift d e
25,000
42,725
42,725
,. Z31 Organization
lura P4' Maintenance Worwfor While Slough
250,1100
250.000
..,•.":
24
25 AuditdEnvision
1,351,000
1.351,000
20 TCFJPCE LitigationEU
:. 27 Electric Utility Services;
10,000
26- Business Planning and Marketing
10,000 '°- :
:��'
y- ,-
EU
2g professional Services increase
2.000 '
p
EU
30 Electrical ErgirWWn9 d. Operations
2,000.
7,000
EU
31. Contract for Automated mater reading7,000
..
72 021
32 Replace 4 desktop b laptop computers
72.021
EU
Convert Contract Elect" Draltin9 Technician to FT
EU
33
34 Electric Construction b Maintenance
(45,000)' -
{45,p00)
76 375 -, �,.
36 Hire Ebchical Technidan
tility Equipnt SPOdalist to FT
Contract Ume
75.375
;,t'i;
';: '»
EU no God AW
36 Corvert
37 Public Benefits Brand
M
CU slorner Servira BPmgrar+n Manager
86.000
86.000
44,D60
86,DD0
44,000
EU
.36: Convert Contract
39 Can Program Coordinator to FT
OF
40 Transportaliom
:41. Streets & Engineering
_
17,500
`
Traffic Monitor replace<mant
X43 Leisure, Cuhurel S Social Services
_
OF
44. Parks d Recreation
11,495
OF
45 Parka Administration
46 pit irtem CAD operator
11,495
16,000
16,000
OF
47 _ Relocation - Park$Olfice
5,000
_
4E Spoils Facilities
5,000
,'
OF
los
'-49 Refinish basketball lar
5,000 '
5o Equipment Maintenance
5,006 ---i
36.148
LIB
51. Purchase sod cutler
z
.52 Library
:.3y Corvert contract Literacy Program Coordinator to FT
36.148
t:
a-
OF
-' 54 Community S Economic Development
- _
26,400
.`-
OF
55 Public WorksEn9ineering
28,400
18,000
56 Redass Engineering Positions
16,006
57 AutoCAD Version upgrade/Soltwam subscription s--
ervice.fid
.58General Govemment
59 City Clerk
62 356
62 350
GF,EU ,WWW
,
60 Additional Election cost
100.600
,
°r' E'i
' fill Human Resources
Additional appropriation for Gen. Liability
100.000
11 006 5,�tprt,b use anent It budget
GF
gg
Ination Systems
form
-_
11,000
Y 64: Sollware upgrade a Groom GUI interface
f
..
61212004912 PM sigaxplistadjuS*405.AS
{
2004-05 Financial Plan and Budget
g{pgiticant Expenditure i Staffing Changes
05 Orgenizali" Support Se -A -s
86 Fadhes SWIACOS
mai
67; Fund addGonal rrterrnce PD Bldg
86 RedudW of JftmWal sarvicaS
as Increase renal - Now Finance Dept FadliSes
TentaU"IY approved
as Shown on N-22
128.500
r
ftecom wndation CalaraeaAs •
Addtaonal kpLmved No Cost Nfer f)
opt fkegtam
(6,506) 170.000 G
(57,500) (57.5W) GF
106,085 108,065 `�' O
762,020 462,585 (822,170)
Fund $9,000 (69,000)
Fund Revenue 36,148 (36.148)
��...,ee. (41.000) 1.656.725 125,0
2
6f2 OU9:12 PAA sigs)OStadiust0405.ids
422,435
1.590,725
2004-05 Financial Plan and Budget Recommendation
Significant Expenditure & Staffing Chang" Tentatively approved Additional Approved No Cost odor DeWed
as shown on pg H-24 Dept Retluests
Public Safety
'' 1 police Protection
-:'.:2 Police Administration
5,185
5,185 '
-3. Racists Management Analyst li
4 Services Support
59,1101) ';.
E9,OW '
-r$- Hire High Crime lnves6gator(1)
6 Fre Safely
7 Fre Administration
40.000
40,000
g Free Administration Office Relocation
,-,-.9; EmergencyOParaaorra
81.000
8}000 '
10 HireFircBghter(1)
508.845 , ,,,
508,845
11, lmplenlerd Paramedic Program
48.000
48.000
12 Performance Incentive Bonus
5.000
5,000
-19 Increase tit physical examination cost
41,000
41,000
°'14 Increase in Dispatching Contract fee
65,400
65,400
`: 18 MDC Tachnctogy Gra" Funding24,750
24,750
.16 Self -=rained Breathing Apparatus Gra" funding
-
4,500
4.500
17, Foam Consortium Purchase
16 Fuc Training
12.595
12,595 '
16 Fund Emergency Vehicle Operations Course
. 20 Public Utilities
211. WateWNVastewater Utility Services
(66,000),_
(66.x)
25,000
�2 Storm water Management Program
.
25,000 F
23 Dr w=ton Evaluation and Restructure
42,725
42,725
z24: Hire PW Maintenance worker for White Slough
250.000
250.000
a.Zi- Audit olEmrision
1,351.000
1.351,000
zg TCEIPCE Litigation
" 27 Electric Utility Services
2g Business Planing and Marketing
10'000
erg: Prowsiww Services increase
10.000
90: Electrical Engineering & Operations
2,000
2,D00 '
'. 31: Contract for Automated mater madin9
7,0007,000
32 Replace 4 desktop & laptop computers
.
-
72,021
72.021
:33 Convect Contract Electrical Drafting Technician to FT
X34 Elee tc C SI Nidion d Maintenance
(45,0001- ..
(45.000)
76,375
3g Him Electrical Technician
76,375
36: Convert Conrad Utility Equipment Specialist to FT
37 Public Benefits
Ca m tConrad Customer Service aerogram Manager end
86,000
136,0003f!
44'D01
3g Convert Program Coadiraror to Fr
44,000
ID:Transportaticn
Al: Streets & Ergineaing
17,500
17,500
t 42 Traffic Monitor replacement
-4A. Laiwm. Cultural a Social Services
X44 Parks & Recreation
ParksAdmns"lim
11,495
11,495 '
Ph intern CAD operator
t6,000
16,000
3;yy. Relocation - Parks Office
�:
Sports Fadtitlms
5,000
5,000
PA& Refinish basketball 1100rs
50 Equipment Msinternence
- " `
S.D00
5,000 '
,isf Purchase cud cutter
'62 Library36,148
a_53. Convert contract Literacy Program Coordinator to FT
36.14
v 64Community & Economic Development
5$ PubtieWorksEngineairg
26,400
215,400w
6131 Radass Engineering POM -s
18.000
18,00
': AutoCAD Version upg"del5oltwars subsenption service
68 General Govenhnent
59 City cw*
62.350
62,350
60 Additional Election cost
. G! Human Resources
100.000
100,000
Additional approprtation for Gen. Liability
` } Infamation5ystems
- _
11,000
11,01
84' Software upgrade far Diem GUI interface
612120049,12 PM si9explistadiust0405AS
k
S -
Comma to EMLMN
k
OF
OF
OF
OF
OF
MOU OF
OF
by Council OF
OF
OF
"budget OF
OF
WW
WW
i by cc 4127x14 v W
EU
EU
EU
EU
EU
EU
EU no cwt apps
EU
Kii
OF
OF
OF
OF
LIB
OF
OF
GF,EU,W,WW
rent training budget OF
2004-05 Financial Plan and Budget
54nlfksrrt Expenditure A Staffing Changes
as: Organizational Support Services
88 Fad dies Services
-67. Fund additional maintenance- PD Bldg
81f Redcwtian of Jarlft naf services
499- Increase rental - Now Finance Dept Fealities
Tentatively approved
at shown on pg M-28
128.600 '
784,020
Funding:
Tentatively approved
Additional Requests
t
Grand Total Funding
Recommendation
782,020
1
Additional
A ved No Cost Defer
Denied Comments
F^
ept Requests
(69,000)
-
Uwary
36,146
(36,148)
.
(0,500)
520.000
s -
GF
157,5001
(57,500)
a
GF
108,065
108 UB5���.af
�
GF
2,453.654
)1,249,714
1,988.160
GF
Funding:
Tentatively approved
Additional Requests
Recommendations
Grand Total Funding
Generst Fund
782,020
462,585
(822,170)
422,435
General Fund Revenue
69,000
(69,000)
-
Uwary
36,146
(36,148)
.
WatwWastawater
(41,000)
1,656.725
{25,000)
1,590,725
Eiecata
_ �,000�
2983961297.396)
2 )
Total 7$4,020
2,453.654
)1,249,714
1,988.160
6020048 12 PM srgeXpNstadlusf0405 X!s 2
2004-05 FINANCIAL PLAN AND BUDGET
REGULAR POSITIONS BY DEPARTII+IENT
2001-02 2002-03 2003-04 �y2�0�y04.05
Budget Budget Budaet Budaet
CITY MANAGER
City Manager
1.0
1.0
1.0
1.0
Assistant City Manager
0.0
0.0
0.0
0.0
Deputy City Manager
1.0
1.0
1.0
1.0
Management Analyst Trainee III
1.0
1.0
1.0
1.0
Secretary to the City Manager
1.0
1.0
1.0
1.0
Community Development Director
4.0
4.0
4.0
4.0
CITY ATTORNEY
2.0
2.0
2.0
2.0
City Attorney
1.0
1.0
1.0
1.0
Deputy City Attorney I/11
1.0
1.0
1.0
1,0
Legal Secretary
1.0
1.0
1.0
1.0
Sr, Administrative Gierh
3.0
3.0
3.0
3,0
CITY CLERK
1.0
1_0
1.0
1.0
Administrative Clerk
0.0
1.0
1.0
1.0
City Clerk
1.0
1.0
1.0
1,0
Deputy City Clerk
2.0
2.0
2.0
2.0
Economic Development Coordinator
3.0
4.0
4.0
4,0
COMMUNITY CENTER
1.0
1.0
1.0
0,0
Administrative Clerk
0.0
1.0
1.0
1.0
Administrative Secretary
1.0
1.0
1.0
1.0
Aquatics Coordinator
1.0
1.0
1.0
1.0
Arts Coordinator
1.0
1.0
1.0
1.0
Community Center Director
1.0
1.0
1.0
1.0
Facilities Maintenance Worker
2.0
2.0
2.0
2.0
Senior Services Coordinator
1.0
1.0
1.0
1.0
Sr. Facilities Maintenance Worker
1.0
1.0
1.0
1.0
Stage Technician
1.0
1.0
1.0
1.0
9.0
10.0
10.0
10.0
COMMUNITY DEVELOPMENT
Administrative Clerk
2.0
2.0
1.0
1.0
Administrative Secretary
1.0
1.0
1.0
1.0
Building Inspector I/ll
3.0
3.0
3.0
3.0
Building Official
1.0
1.0
1.0
1.0
City Planner
1.0
1.0
1.0
1.0
Community Development Director
1.0
1.0
1.0
1.0
Community Improvement Officer
2.0
2.0
2.0
2.0
Community Improvement Manager
1.0
1.0
1.0
1.0
Junior/Assistant/Associate Planner
2.0
2.0
2.0
2.0
Permit Technician
0.0
0.0
1.0
1.0
Sr, Administrative Gierh
1.0
1.0
1.0
1.0
Senior Building Inspector
1.0
1_0
1.0
1.0
Senior Planner
1.0
1.0
1.0
1.0
17.0
17.0
17.0
17.0
ECONOMIC DEVELOPMENT
Economic Development Coordinator
1.0
1.0
1.0
QO
1.0
1.0
1.0
0,0
ELECTRIC UTILITY
Administrative Clerk
2.0
2.0
2.0
2.0
Administrative Secretary
1.0
1.0
1.0
1.0
Construction/Maintenance Supervisor
1.0
1.0
1.0
1.0
�-. Customer Service d Program Manager
0.0
0.0
0.0
1.0
Electric Apparatus Mechanic
1.0
1.0
1.0
1.0
-32-
2004-05 FINANCiIAL PLAN AND BUDGET
REGULAR POSITIONS BY DEPARTMENT
2001-02: ' 2002-03 2003-04 2004-05_
k,
Reeomrnarrdod
Budget Budget Budget Budget e,4,.. -
Electric
, ,.Electric Foreman/Forewoman 4.0 4.0 4.0 4.0
Electric Linernani1-Inewornan
10-0
10.0
10.0
10.0
Electric E_ineman/Unewoman (Apprentice)
0.0
1.0
1.0
1.0
Electric Meter Technician
1.0
1.0
1.0
1.0
Electric System Supervisor
1.0
1.0
1.0
1.0
Electric Troubleshooter
2.0
2.0
2.0
2.0
Electric Utility Director
1.0
1.0
1.0
1.0
Electric Utility Rate Analyst*
1.0
1.0
1.0
1.0
Electric Utility Superintendent
1.0
1.0
1.0
1.0
Electrical Drafting Technician
1.0
1.0
1.0
1.0
Electrical Engineer
1.0
1.0
0.0
0.0
Electrical Estimator
3.0
3.0
3.0
3.0
Electrical Technician
2.0
2.0
3.0
3.0
Electrician
2.0
2.0
2.0
2.0
Field Service Representative
0.0
0.0
0.0
3.0
Field Services Supervisor'
0.0
0.0
0.0
1.0
Manager Business Plan & Marketing*
1,0
1.0
1.0
1.0
Manager Electric Services
1.0
1.0
1.0
1.0
Manager Engineering & Operations
1.0
1.0
1.0
1.0
Manager, Rates & Resources*
1.0
1.0
1.0
1.0
Afehw Reader
0.0
0.0
0.0
3.0
Metering Electrician
1.0
1.0
1.0
1.0
Senior Electric Troubleshooter
1.0
1.0
1.0
1.0
Senior Electric Utility Rate Analyst*
1.0
1.0
1.0
1.0
Senior Electrical Estimator
1.0
1.0
1.0
1.0
Senior Power Engineer
0.0
0.0
1.0
1.0
Sr_ Administrative Clerk
1.0
1.0
1.0
1.0
Utility Equipment Specialist
1.0
1.0
1,0
1.0
Utility Operations Supervisor
1.0
1.0
1.0
1.0
Utility Service Operator Ilii
3.0
3.0
3.0
3.0
Utility Service Operator 1111 - Relief
1.0
1.0
1.0
1.0
50.0
51.0
52.0
60.0
*only three positions will be filled at any one time
FINANCE DEPARTMENT
Accountant IIH
2.0
2.0
2.0
2.0
Accounting Clerk Illi
3.0
4.0
4.0
4.0
Accounting Manager
1.0
1.0
1.0
1.0
Buyer
1.0
1.0
1.0
1.0
Customer Service and Revenue Manager
1.0
1.0
1.0
1.0
Customer Service Representative 1111
7.0
9.0
9.0
9.0
Customer Service Supervisor
1.0
1.0
1.0
1.0
Field Service Representative
3.0
3.0
3.0
0.0
Field Service Supervisor
1.0
1.0
1.0
0.0
Finance Technician
3.0
3.0
3.0
3.0
Finance Director
1.0
1.0
1.0
1.0
Meter Reader
3.0
3.0
3.0
0.0
Parking Enforcement Assistant
1.0
0.0
0.0
0.0
Purchasing Technician
1.0
1.0
1.0
1.0
Purchasing Officer
1.0
1.0
1.0
1.0
Senior Accountant
0.0
1.0
1.0
1.0
Senior Customer Service Representative
3.0
3.0
3.0
3.0
Senior Storekeeper
1.0
1.0
1.0
1.0
Storekeeper
1.0
1.0
1.0
1.0
35.0
38.0
38.0
31.0
-33-
2004-05 FINANCIAL PLAN AND BUDGET
REGULAR POSITIONS BY DEPARTMENT
- 2001-02 2002-03
t_2003-04
. Recarnerfendrd
--Budget Budget Budget Budget
FIRE DEPARTMENT
Administrative Secretary
Fire Battalion Chief
Fire Captain
Fire Chief
Fire Division Chief
Fire Inspector
Fire Engineer
Firefighter 1/I1
Paramedic/Firefighters
hters
Sr. Administrative Clerk
HUMAN RESOURCES
Administrative Clerk
Administrative Secretary
Human Resources Director
Human Resources Technician
Management Analyst Trainee 1/I1
Risk Manager
Senior Human Resources Analyst
INFORMATION SYSTEMS
1.0
1.0
4.0
4.0
12.0
12.0
1.0
1.0
2.0
2.0
1.0
1.0
16.0
16.0
17.0
20.0
0.0
0.0
1.0
1.0
55.0
58.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
0.0
0.0
1.0
1.0
6.0
6.0
1.0
1.0
4.0
4.0
12.0
12.0
1.0
1.0
2.0
2.0
1.0
1.0
16.0
16.0
23.0
23.0
0.0
0.0
1.0
1.0
61.0
61.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
0.0
0.0
6.0
6.0
Data Processing Manager
1.0
1.0
1.0
1.0
Data Processing Programmer Analyst 1/II
1.0
1.0
1.0
1.0
Information Systems Specialist
1.0
1.0
1.0
1.0
Information Systems Manager
1.0
1.0
1.0
1.0
Information Systems Coordinator
1.0
1.0
1.0
1.0
Network Administrator
1.0
1.0
1.0
1.0
Network Technician
1.0
2.0
2.0
2.0
Senior Programmer Analyst
1.0
1.0
1.0
1.0
8.0
9.0
9.0
9.0
LIBRARY
Administrative Clerk
0.0
1.0
1.0
1.0
Librarian Illi
3.0
3.0
3.0
3.0
Library Assistant
6.0
&0
6.0
6.0
Library Services Director
1.0
1.0
1.0
1.0
Senior Library Assistant
3.0
3.0
3.0
3.0
Supervising Librarian
1.0
1.0
iia- ---75y-15.0
1.0
1.0
Td.Z7
PARKS & RECREATION DEPARTMENT
Administrative Clerk
1.0
2.0
2.0
2.0
Administrative Secretary
1.0
1.0
1.0
1.0
Laborer/Park Maintenance Worker 1/11
8.0
12.0
12.0
12.0
Management Analyst Trainee 1/11
1.0
1.0
1.0
1.0
Park Maintenance Worker III
5.0
5.0
5.0
5.0
Park Project Coordinator
1.0
1.0
1.0
1.0
Parks Program Specialist
1.0
1.0
1.0
1.0
Parks & Recreation Director
1.0
1.0
1.0
1.0
Parks Superintendent
1.0
1.0
1.0
1.0
Parks Supervisor
2.0
2.0
2.0
2.0
Recreation Supervisor
4.0
4.0
4.0
4.0
Sr. Administrative Clerk
1.0
1.0
1.0
1.0
-34-
I�
200445 FINANCL&L PLAN AND BUDGET
REGULAR POSITIONS BY DEPARTbEEW
2001-02 2002-03 :. 2fl03-84 2U04-05
Reconwiet~
Bud et Bud et Bud et Budget
Senior Facilities Maintenance Worker 1.0 1.0 1.0 1.0
Welder -Mechanic
1.0
1.0
1.0
1.0
Equipment Service Worker
29.0
34.0
34.0
34.0
POLICE DEPARTMENT
2.0
2.0
2.0
2.0
Administrative Secretary
1.0
1.0
1.0
1.0
Animal Services Officer
1.0
0.0
0.0
0.0
Animal Services Supervisor
0.0
1.0
1.0
1.0
Assistant Animal Services Officer
2.0
2.0
2.0
2.0
Community Service Officer
3.0
3.0
1.0
1.0
Dispatcher/Jailer
16.0
16.0
18.0
18.0
Dispatcher Supervisor
2.0
2.0
2.0
2.0
Lead Dispatcher/Jailer
2.0
2.0
2.0
2.0
Management Analyst Trainee 1/11
1.0
1.0
1.0
1.0
Management Analyst 111
0.0
0.0
0.0
0.0
Parking Enforcement Assistant
0.0
1.0
1.0
1.0
Police Captain
2.0
2.0
2.0
2.0
Police Chief
1.0
1.0
1.0
1.0
Police Corporal
8.0
8.0
8.0
8.0
Police Lieutenant
6.0
6.0
6.0
6.0
Police Officer
52.0
52.0
52.0
52.0
Police Records Clerk 1/11
5.0
5.0
5.0
5.0
Police Records Clerk Supervisor
1.0
1.0
1.0
1.0
Police Sergeant
9.0
9.0
9.0
9.0
Police Volunteer Supervisor
1.0
1.0
1.0
1.0
Sr. Police Administrative Clerk
2.0
2.0
2.0
2.0
115.0
116.0
116.0
116.0
PUBLIC WORKS DEPARTMENT
ADMINISTRATION
Administrative Clerk
2.0
2.0
2.0
2.0
Administrative Secretary
1.0
1.0
1.0
1.0
Construction Project Manager
1.0
1.0
1.0
1.0
Management Analyst Trainee 1111
1.0
1.0
1.0
1.0
Public Works Director
1.0
1.0
1.0
1.0
6.0
6.0
6.0
6.0
ENGINEERING DIVISION
City Engineer
1.0
1.0
1.0
1.0
Engineering Technician 1/11
2.0
2.0
2.0
2.0
Jr./Assistant Engineer/Associate Civil Engineer
2.0
3.0
3.0
3.0
Public Works Inspector I/II
2.0
2.0
2.0
2.0
Senior Civil Engineer
2.0
2.0
2.0
2.0
Senior Engineering Technician
4.0
4.0
4.0
4.0
Engineering Technician illi/III/1V
0.0
0.0
0.0
0.0
Senior Traffic Engineer
1.0
1.0
1.0
1.0
14.0
15.0
15.0
15.0
FLEET & FACILITIES
Administrative Clerk
1.0
1.0
OA
0.0
Equipment Service Worker
2.0
2.0
2.0
2.0
Facilities Maintenance Worker
2.0
2.0
2.0
2.0
Facilities Supervisor
1.0
1.0
1.0
1.0
Fleet & Facilities Manager
1.0
1.0
1.0
1.0
Fleets Services Supervisor
1.0
1.0
1.0
1.0
Heavy Equipment Mechanic
4.0
4.0
4.0
4.0
-35-
1r`
2004-05 FINANCIAL. PLAN AND BUDGET
REGULAR POSMONS BY DEPARTMENT
2001-02 2002-03 2003-04 2004-05
Recommesndod
Budget_ Budtet Budd Budges
Lead Equipment Mechanic 2.0 2.0 2.0 2.0
Parts Clerk
Senior Administrative Clerk
Senior Facilities Maintenance Worker
Welder -Mechanic
STREETS DIVISION
Adminstrative Clerk
Assistant Streets Superintendent
Laborer/Maintenance Worker 1/11
Management Analyst Trainee 1/11
Office Supervisor
Sr. Administrative Clerk
Street Cleanup Worker Illi
Street Maintenance Worker III
Street Superintendent
Street Supervisor
Street Contracts Administrator
Tree Operations Supervisor
WATERANASTEWATER DIVISION
Assistant Wastewater Treatment Superintendent
Assistant Water/Wastewater Superintendent
Chief Wastewater Plant Operator
Engineering Technician 1/11/III/IV
Environmental Compliance Inspector
Laboratory Services Supervisor
Laboratory Technician I/II
Laborer/Maintenance Worker 1/11
Plant & Equipment Mechanic
Public Works Inspector 1/II
Senior Civil Engineer
Senior Engineering Technician
Senior Plant & Equipment Mechanic
Wastewater Plant Operator 1/II
Water Conservation Officer
Water/Wastewater Maintenance Worker III
Water/Wastewater Superintendent
WaterlWastmater Supervisor
TRANSPORTATION & COMMUNICATIONS
Transportation Manager
Total Public Works
1.0
1.0
1.0
1.0
0.0
0.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
17.0
17.0
17.0
17.0
0.0
1.0
1.0
1.0
0.0
0.0
1.0
1.0
13.0
13.0
13.0
13.0
0.0
0.0
0.0
0.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
8.0
8.0
8.0
8.0
1.0
1.0
1.0
1.0
3.0
3.0
3.0
3.0
1.0
1.0
0.0
0.0
1.0
1.0
1.0
1.0
30.0
31.0
31.0
31.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
0.0
0.0
0.0
0.0
2.0
2.0
2.0
2.0
1.0
1.0
1.0
1.0
2.0
2.0
2-0
2.0
7.0
7,0
7.0
8.0
4,0
4.0
4.0
4.0
1.0
1.0
LO
1.0
1.0
1.0
1.0
1,0
1.0
1.0
1.0
1.0
2.0
2.0
2.0
2.0
6.0
6.0
6.0
6.0
1.0
1.0
1.0
1.0
5.0
5.0
5.0
5.0
1.0
1.0
1.0
1.0
3.0
3,0
3.0
3.0
40.0
40.0
40.0
44.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
108.0
110.0
110.0
111.0
TOTAL REGULAR POSITIONS 457.0476.0 480.0 481.0
-36-
Section E
DEBT SERVICE REQUIREMENTS
2004 - 2005 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: 11,170,000
July 1, 2004 Principal Outstanding: 9,390,000
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: 4,758,000
July 1, 2004 Principal Outstanding: 2,378,412
Funding Source: Water Fund
2002 Certificates of Participation
Purpose: New Public Safety Financing and Refunding of 1995 and 1996 Certificates of Participation
Maturity Date: 2021
Interest Rate: 1.40% to 4.95%
Original Principal Amount: 26,745,000
July 1, 2004 Principal Outstanding: 25,530,000
Funding Source: General Fund Capital Outlay
2002 Electric System Revenue Certificates of Participation Series A
Purpose: Refund 1999 Current Interest COPS Series A and Capital Appreciation Certificates Series B
Maturity Date: 2032
Interest Rate; Variable rate
Original Principal Amount Series A: 46,760,000
July 1, 2004 Principal Outstanding: 46,760,000
Funding Source: Electric Utility Fund
2002 Electric System Revenue Certificates of Participation Taxable Series B
Purpose: Applied to Power Purchase costs
Maturity Date: 2005
Interest Rate: 2.14% to 4.53%
Original Principal Amount: 8,400,000
July 1, 2004 Principal Outstanding: 1,100,000
Funding Source: Electric Utility Fund
-37-
2002 Electric System Revenue Certificates of Participation Series C and Taxable Series D
Purpose: Acquisition cost of the rights to the Amended Energy Purchase Agreement with Calpine
Maturity Date: 2015
Interest Rate: 2.0% to 5.25%
Original Principal Amount: 43,965,000
July 1, 2004 Principal Outstanding: 40,840,000
Funding Source: Electric Utility Fund
2003 CSCDA Pooled Financing Program Series 2003B
Maturity Date: 2019
Interest Rate: 2.0% to 5.25%
Original Principal Amount: 5,000,000
July 1, 2004 Principal Outstanding: 5,000,000
Funding Source: Wastewater Funds
2004 Wastewater System Revenue Certificates of Participation Series A
Maturity Date: 2024
Interest Rate: 2.0% to 5.50%
Original Principal Amount: 27,360,000
July 1, 2004 Principal Outstanding: 27,360,000
Funding Source: Wastewater Fund
- 38-
REGULAR POSITIONS
by
DEPARTMENT
➢ City Manager
➢ City Attorney
➢ City Clerk
➢ Community Center
➢ Community Development
➢ Economic Development
➢ Electric Utility
➢ Finance Department
➢ Fire Department
➢ Human Resources
➢ Library
➢ Parks & Recreation
➢ Police Department
➢ Public Works