HomeMy WebLinkAboutAgenda Report - July 7, 2004 I-02AGENDA ITEM leis
&jai CITY OF LODI
%V COUNCIL COMMUNICATION
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AGENDA TITLE: Continued Discussions Regarding Draft Fiscal Year 2004-05 Financial Plan and
Budget
MEETING DATE: July 7, 2004
PREPARED BY: Deputy City Manager
RECOMMENDED ACTION: That Council continue discussions regarding the Draft Fiscal Year
2004-05 Financial Plan and Budget.
BACKGROUND INFORMATION: Council is scheduled to complete budget discussions during the July
6, 2004 Shirtsleeve Session, however due to the Special Meeting
scheduled for 7:00 a.m. on July 6, 2004 to discuss the CalPERS
medical costs and options, there is a strong possibility that there will not be enough time to discuss the
budget. Therefore, staff recommends that any budget topics not covered Tuesday morning be
discussed during the Council meeting on Wednesday night.
Topics slated for discussion include the following:
1. Interfund Transfers
2. Personnel Staffing
3. Summary of Significant Expenditure Requests
Additionally the City Manager encourages Council Members to meet individually with him and staff to
review any questions and clarifications regarding the Draft Budget prior to Budget adoption on July 21,
2004.
FUNDING: Not Applicable
JSK
APPROVED:
coundUcouncom/IntroBudget.doc
Lid,
Janet. Keeter
Depu City Manager
, City
DRAFT
2004-05
2" d Year of Two Year
FINANCIAL PLAN AND BUDGET
CITY OF LODI
CALIFORNIA
Revised ra
Dated June 29, 2004
2004-05
FINANCIAL PLAN AND BUDGET
Larry Hansen, Mayor
John Beckman, Mayor Pro 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
Rtvosed Draft
Dated June 29, 2004
Section A
INTRODUCTION
2004-05 FINANCIAL PLAN AND BUDGET
DIRECTORY OF OFFICIALS AND ADVISORY BODIES
CITY COUNCIL
Larry Hansen, Mayor
John Beckman, Mayor Pro Tempore
Swan 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 Sch wabamer, Interim City Attorney
Susan Blackston, City Clerk
Jerry Adams, Police Chief
Tony Goehring, Interim Parks and Recreation Director
Konradt Bartlarn, Community Development Director
Janet S. Keeter, Deputy City Manager
Tea Silvestre, 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
Exhibit A Page 1
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. Harnilton, Management Analyst, Administration
Joanne Narloch, Human Resources Director
Maxine Cadwallader, Revenue Manager
James Krueger, Finance 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
Tiiiani 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 Lochner, Customer Programs Manager, Electric Utility
Steve Mann, Information Systems Manager, Information Systems
Nancy Martinez, Library Services Director, Library
Tyson Mordhorst, IS Programmer/Analyst, Finance
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 Prim., 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 Wice
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, Electric Utility
Exhibit A Page 2
Section B
POLICIES AND OBJECTIVES
200405 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 stags 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 $5,000 per contract or purchase
order.
H. Public Record
The budget document will be available on-line at the City's website located at )riin&,.lodi, go1'. 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
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.
E:Aiibit B Page 1
2004-0 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 of the
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:
1 Cost recovery for activities directed to adults should be relatively high if not at 100% of cost.
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 flexibility 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.
Exhibit Q Page 2
200445 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:
I . 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.
1. 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.
Exhibit B Page 3
2004-05 FINANCIAL PLAN AND BUDGET
BUDGET POLICIES
D. Comparability with Other Communities
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 Lodfs cost recovery
objectives?
b. What costs have been considered in computing the fees?
C. When was the last time that their fees were comprehensively evaluated?
d. What level of service do they provide compared with Lodi's service or performance standards?
e. Is their rate structure significantly different than Lodi's 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
CiWs 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.
REVENUE
The Council recognizes that generally accepted accounting principles for local government discourage the
"earmarking" of General Fund revenues, and accordingly, the practice of earmarking General 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
necessary.
Exhibit B- -Page 4
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 years to coincide with the waterAvastewater 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--Wasterpater —996- 11% 9%
E. Special Revenue Allocations to the General Fund. /;� d%
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.
Fxhibit B Page 5
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 financially 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:
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
maintaining a level annual transfer and allow for emergency replacement purchases. The annual
contribution to the Fund will generally be based on the annual "use allowance" which is determined
based on the estimated He of the vehicle or equipment and its original purchase cost. Interest earnings
and sales of surplus equipment as well as any related damage and insurance recoveries will be credited to
the Equipment Fund.
C. The Council may designate specific fund balance levels for future development of capital projects which
it has determined to be in the best long-term interests of the City.
D. In addition to the designations noted above, fund balance levels will be sufficient to meet funding
requirements for projects approved in prior years which are carried forward into the new year; debt
service reserve requirements; reserves for encumbrances; and other reserves or designations required by
contractual obligations, state law, or generally accepted accounting principles.
INVESTMENTS
A. Investments and cash management will be the responsibility of the City Finance 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 deteni fining individual investment placements:
1. Safety
2. Liquidity
3. Yield
Exhibit R Page 6
2064-05 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 sta only as limited term
employees, seasonal employees, emergency, intermittent, contract employees, and interns. The City
Manager will encourage the use of temporary employees to meet peak workload requirements, 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, programs, 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 floe City is experiencing economic
uncertainties with the possibility of layoffs. Under such circumstances, the contract positions may be
extended as necessary to keep in check the number of permanent positions.
FxHbit 13 Page7
Section C
t CHANGES IN FUND BALANCE
RMsed 6-15.04
28614-2085 FINANCIAL MAN AND SUMMARY
L7dANGES IN FUND 28ALANCE - GENERAL FUND
Revenues .
Tax Revenues
Lx=m s SW Permits
Fines and Forfeitures
tnVCdM WPrapetty Revenues
Intergovernnomsl Revenues
Service awges
Other Revenue
Total Revsae
F-perdit-
Public Safety
Tfamporlaeoc
Leisrme, Cultural Kw Social Services
Community and Ecwfaaic Devel4munt
Gerson] Govenmtata
Total Operating Programs
Balk Power Pnrehase
Other FwC&l
CROW Pro).ea
Dept Service
Total ExpemAltares
RevemmIlUp"Ures (Over/Uader)
piker Sooren (Uses)
Opegtit>f{ Tmnxfers rn
Opuatmg Tramfas Out
00M Sources (Uses)
Total Other Sources (Uses)
Fond Balance Boglwing of the Year
ZMJ-2uuz 2007 Zu73 ZW3-Z004 2ws-ZUN Xw4-Auto LW4-21105
Adopted Revised Revised
Ac4* Actual Budget Clown Budget Budget Charges Budget
19,447,199
20,213,654
21,160,890
21,160,890
21,950730
1,881,695
23,831,925
1,464,450
1,669,402
1,555,905
1,553,905
],586,115
1, 73 •3,203,813
1,586;115
743,058
746,857
811,090
{1,431 11 719LL7 _ 25{71 _JAW
811,090
763,945
3.44`/. 9.36%
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
4,056961
(69,000)
3,987,961
2,738,806
1,867,525
1,8]4,930
(148,600)
1,666,330
2,352,060
(387,640)
1,964,420
138,294
129,858
119
1191250
121,235
121,235
28.23.83
28,903,529
30, 83AM
(6921980)
29,790476
31,696.806
980,676
32,SPAS]
13,132,941
13,530,180
15,229,994
(360785)
14,869,709
16,866,399
(678,928)
16,197,481
1,817,284
1,998,381
2,072,270
(521)
2,071,749
2,158,690
(31 ,288).
2,127,402
4,082,832
4,397,605
4,670721
(198,459)
4,471,762
4,794,&51
(332,863)
4,461,988
3,152,561
3,190,093
3789,410
(318,976)
2,978434
3,557170
(406,055)
3,151,215
7,788,2i7
8,701,782
8,975,052
(3407.38)
8,634,914
9,476,549
(914,408)
8,562,141
29,973,835
31,81&,041
34736,947
(1,219,479)
33,018,469
36,853,759
(2,363,532)
34,490,227
31,818,041
36,853,759
(2.63,532)
34,490,227
34,236.947
(1,21&,479)
33,0184168
29,973,8.15
(1,650,252)
(2.914,512)
(3,&53491)
623,499
(3,227,792)
(5,246,9M)
3.44,397
(1,981,746)
4,897,694
4963,138
6,375,464
1,(16000
7,491,464
6,380,199
2,202,028
8,582,227
(4788,392)
(5,842,729)
(4,490,867)
(470,523)
(4.961,392)
(4,490,967)
(828,662)
(5,319,529)
300000
2530,001_
(1,154413)
13755&8
2,701,404
(1,027,M71
1,674,137
609.02
!,420,409
4,414¢99
(508 938)
3905,661
4,598,737
346,899
4,936,836
3,629,228
2,598,278
2,642,505
(1,548,471)
1,094,034
3,203,813
(1,431 910)
1,771,903
Adjustment to Fund Balaox
Fwd Balance Ead of time Year
Reserved for DdA Service
Dos>gttated Reasve
Umeserved
2,5887781094-
1, 73 •3,203,813
{],431,910 1771,903_ 2,547,5% X22,58.3% 4�_
TOW F224 Balance
X78
1 175 .3,203,813
{1,431 11 719LL7 _ 25{71 _JAW
8.64%
3.44`/. 9.36%
5.37% 6.91% 13.93%
Exhibit C Page 1
2!44-2006 FINANCIAL PLAN AND SUMMARY
• CHANGES YN FUND BALANCE- LIBRARY nM
Revenues
Tax Revenues
Fines qpd Forfeitures
Investment/Property Revenues
lneer80VarMMW al Revmnas
Other Revenue
Total Revalue
EsprWitores
Operating Programs
Public Safety
Public Utilities
Trvrsportrti0r
Leisure, Cultural and Social Services
Community and Economic Development
General Government
Total Operating Programa:
Bulk Power Purchase
Other Parehaaea
Capital Projects
ache Service
Total Espeaditures
Reveaues/Expeaditures(Over/Under)
Other Seurcea (Us")
Operating Trrnfers In
Operating Transfers Out
Oder Sources (Uses)
Total Other Sources (Uses)
Fund Balance Beginning of the Year
Fuad Balance End of the Year
Reserved fur Debt Service
Des)gnsted Reserve
Unreserved
Total Fuad Balance
Exhibit C Page 2
2001-242 20172.2003 2UU3-2U04
Adopted
1,128,134
1,238,288
1,284,845
63,154
56,238
59,000
15,847
4,313
91,000
223,557
160,329
107,500
_ 76,032 _
28,279
4,030
1,506,724
1,487,447
1,455x975
Revised Adopted
004-20(
Revued
1,284,845
1,374,785
(45,120) 1,329,665
59,000
59,000
59,000
107,500
91;000
91,000
4,030
4,030
_ _ _ 4_93o
1.455,375
1.3628,815
(45,320) 1e"M95
1,157,664
1,166,686
1,258,085
(91200)
1,248,885
1,300,485
(32,911)
1,267,574
1,157,664
1,166,686
(9,200)
1,249,885
(32,911)
1,258,085
1,30.485
1,267.374
144,906
83,665
1202.970
1,25V51
1,258,1195
(9,2A0)
1,24895
I.990,495
(32,911)
1,267,574
204,154
237,096
197290
9,200
206,190
228.330
(12203)
216,121
2,715
(119,712)
(129,04)
(173,915)
(173,915)
(173,915)
(173,915)
(116,997)
(129,634)
(173.915)
[173515)
(173.915)
(177,915)
440,087
527,244
634,706
654,706
658,09(
9.200
667,281
527 674106 _ 658,001 9.200 667,181 712,497 (3,009) 709,487
sxi44 j06 656 D61 9.200 d67,J= 709
PAwbe6 6-15-04
2004.20M FINANCIAL PLAN AND SUMMARY
tHANGFS IN FUND BALANCE - CAPITAL OUTLAY FUND
Revenues
Tau Revenues
Lcernes and Permits
Fines and Forfeatotes
InvestmentTroperty Revenues
Intetyovemmental Revetwes
Service Charges
Other Revenue
Total Revenue
Expenditures
Opeca-g pro8ra—
Public Safety
Pubk Utilities
Transportation
Leisu e. Cukural and Social Services
Community arch Economic Devabpoent
General OOVMU=nl
Total Operating Program
Bulk Pacer Purchase
Other Purchases
Capital Projects
Debt Service
Total Expenditures
RevenueiFspenditures (over/Under)
Other Sources (Uses)
Operating Transfers in
OperatingTransfas Out
Other SM=es (ilea)
Proceeds from Debt Financing
Total Other Sources (Una)
Fund Balsam Beginning tithe Year
Ford Balance End of the Year
Reserved for Debt Service
Designated Reaerve
Uktreserved
Total Fund Balance
Exhibit C Page 3
zwi-,AXIL ztJW-zau 2Utff-LUU4 21x73.20104 2004-205 2004-2016 I
R4vised Revised
1,692,200
1,857,432
1,927,265
607,424
32%585
24,540
4,256,053
24,840
1,115,430
807,994
2,286,281
2,408,360
1,055,731
211,090
150,000
8,419,402
4,404,518
5,625,S95
39,494
1,927,265 2,062,175 (2,062,175)
24,540 24,340 24.540
1.115,430 1,25%000 2,250,000
2,408,360 2.099.340 2.099,340
150,000 15a,Og0 X 15%006
5,623396 5,3b6 W3 (2,062,175) 3,523,880
39,494
5,271,183
9,367,650
8,792,484
(1,43%068)
7,362,3%
1,919,350
1,919,550
5,271,183
9,407,114
8,792,484
(1,010,088)
731123%
!,919,850
lye
3,148,219
(4302,926)
(31166,889)
1,430,088
(47ABO1)
3,666,505
(4062,175)
1,601,330
4,573,952
1,982,180
330,000
265,177
615,177
354000
(350,000)
(4,899,026)
(4,168,097)
(2,1091994)
(1,388,852)
(3,498,846)
(2,159,954_)
(2,616,000)
(4,775,954)
9,067
(890,000)
(89%000)
_ 13,395,749
4,932,279
4,932,279
13,070,675
(2,176,850)
3,172,285
(2,013,675)
1,158,610(1,809X4tl
(2,99000)
(417751%4)
3,159,294
19,378,188
12,698,412
12,698,412
12,703,808
(583,587)
12,120,221
1,679,480
1,679,480
1,679,480
1,679,480
19,378,188
12,698,412
11,024,328
(583,587)
10,444741
i2,88%879
(5,611,762)
7,269,I17
19378,in
_ 12,698,412
12 703 M
3 L8.7)
12,120,221
14r+60359
_ (5161177
8,918391
20042005 FINANCIAL FLAN AND S[)MMAItY
CBANGF4IN FUND BALANCE. TRANSPORTATION DEVELOPMENT ACTFUND
Revenues
Tex Revenues
Licenses and Permits
Floes end Fm*inaas
Ir<veslmmUPsapeny Ravetues
lnterPt'emmeaW Rerenaev
SevicaCharjse
Other Rsvaaas
ToW Rmove
Expenditures
OP -9 P- (rams
PUNIC Sabw
Public T -%ab s
Traospatntloti
I.dsune, Cultural and social 8er%dW=
CanmuoOY and Semomic Devebpmeu
O®eralOriumno t
Tatd Opwwmg Phevranau
Bulk Power Porcban
Odrer Purdmon
Capita Pr*cta
Dobt Service
Total Expenditures
RevenuawExpead(turaa(Over/Ueder)
Odwr Saerees (Uses)
Opwmwg Trmmfers in
Opervang Tratnfars Out
Other Sourew (Woes)
Procaads &=Debt ]%nim ng
Total Otter Sources (Uew)
Fuad Balance Beenaittg or the Year
Fund Balance Led of Ne Year
Reserved for Debt Service
Dezipwled Ruseve
Lbreeeved
Total Fuad Balsace
Exhibit C Page 4.
2,715 2,266
1,846,183 36,645 1,7$U00 (1,710,633) 39,367 1,7AODD (1,710,633) 39,367
1,848,898 38,911 1,750,000 (1,710,633) 39:167 1,750,000 (1,710,633) 3967
28,888
75,622 48,000 -
48,000
28,8SS
75,622 18,000
48,000
1,520,010
{36,711) 1702,000 (1,710,633)
{5,633)
1,730,000
(1,710,633)
3967
(1,502,650)
(329,802) (11816,156) 1,7A000
(66,156)
(1,816,156)
1,750,000
(66,156)
68,405
26,790
(1,502,650)
(329,500:) (1,516,156) 1,750,000
2,249
(1,816,156)1,750,000
{397M6)
55,537
372,597 6,354
6,384
(107,772)
(0)
372,897
13384 ()08,772)
(0)
(173,929)
0
371,897
6 i84 {�16T
(0)
(173
39 367
O
20042005 FINANCIAL PIAN AND SUMMARY
CHANGES IN FUND BALANCE - CDBG FUND
Revenues
Tax Revenues
Licenses and Perm is
Fines and Fbddautis
lnvespuenvProperty Pavenues
laterpoveramentel Revenues
Service Charges
Other Re%wmm
Total Revenue
Expenditures
operadm9prosruns
Public Safety
PubBc Lmus
Transpaud-
Leuure, Cultural and Social Services
Cwmmmry and Emmmw Development
a=eral Oovermaent
Ttwl Operating Programs
Bulk Power Purchase
Other Purebmses
Capital Projects
Debt Service
Total Expenditures
Revenues'Expeeditures (OverfUnder)
Other Sources (Uwe)
Operating Transfen in
Operating Transfers Out
Other Source CUM)
Total Other Sources (Uses)
Fund Balance Beglealn8 of the Year
Fund Balance End of the Year
Re maned for Debt Service
Denguated Reserve
Lbrescmd
Total Fuad Rains"
Exhibit C Page 5
616,167 849,670 1,069,110
616,167 649,470 1,069,110
1,069,110 1,OB9,l lb 1,009,110
1,069,110 1,009,110 1,009,110
616,167 949,670 1,009,110 1,069,110 11009,110 1,089,110
616,167 549,670 40119,110 1,009,110 1,089,110 1,089,110
20042005 FINANCIAL PLAN AND SUMMARY
CMNGE5IN FUND BALANCE • POLICE SPECIAL REVENUE FUND
Revenues
Tax Reveatioll
Licerow and Fermi%
Fum and Forfa tum
kV=t, wprQpcM Revtntacs
Inter�ottxrerKnte! Ret eases
Service Charsas
Other Ravat>r
Total Reveose
]Expenditures
opulaing Pxvgrems
Pubic Safety
Pubic UQ Ues
Trarnps ud-
I.aeme, Cuhunl+md SacwServices
OommungY madFcmomicDcvebpnmat
General Ovrarnoseut
TOW Or—tilts Pr•paers
Bell Pmver Purebeft
Odw Pmreiases
Cmpkal Proj"ts
Debt Service
Tmtal Ezpenditures
Revenuea'Bxpteditum (OverfUnder)
Otker saurow (Umes)
OpsnQns Traoafen In
OperaQog Tmosfen Out
O&W 3mrroes (Uses)
Tolmi Oester Sousa (Uses)
Fund Mama Beginning of the Year
Fuad Baiaaee End or tie Year
Rowvsd for Debt Sawe
DoWpated Futerve
I.braerved
Tota! Fond Balance
Exhibit C Page 6
23,402
6,890
626,732
335,924
654,134
342,914
467,371 153,828
467,571 153,828
101,530
467,571 255,3$8
182,563 87,456
39,748 9,891
(41,229) (77,671)
(IASL) (67,780)
187,808 368,890
388,566
388,566 388,566
388,566
368_,890 388,566
388,566
393,36--6 388.566
388,566
3118,890_ 399
381366
�,..
3883" 386166
388333
2004-2005 FINANCIAL PLAN AND SUMMARY
CHANGESIN FUND BALANCE • STRWrFUND
r
Ik
-, _-- --
2001-20012
-- Actual_-._
2002.7003
Actual__
2003.2004
Budget _ Chasm
2003-20014
Rev6ed
Budget
2004-2003 -
Bodeet Chum
2OD4-2005
Retired
Budget
Revenues
,,._,,,,._.,..,-,
TaxRevmues
773,524
790,560
838,370
838,370
886,153
886,155
liceoaas mad Permits
Fin" and Fodektnes
hrA%QteaeNP4vpetryRC%tMt1es
84,300
80,308
bttergaverntnenta(Reveaues
10,139,549
1,891,337
5,217,000
3,217,000
8,482,000
8,482,000
Service Charges
1,333,525
2,096,206
1,144,000
1,144,000
1,353,000
1,333,000
Odw Revenue
24,746
40,278
20,000
20.000
Total Revenue
12~737,844
4,896,689
7,219,370
7,219,370
10,733,12"
10,723,15S
Expenditures
OPez d" Prop—
Public Safety
Pubic Utlli W
Tnsspos 011-
24,864
IAisare, Cultural and Social9ermot
Community and Eeomm Dermlopenent
Omeral Govaum"I
TOW OperaQng Proarama
24,864
Bulk Porter Purchase
Other Purchases
Capital Projects
11,626,452
2,690,992
5,532,700
5,532,700
9,7%,8H0
9,7961880
Debt Serrie
Total Expenditures
11,625,452
2,71",856
$r132,700
5.532,700
91796,880
9,796,880
Revenues'Expenditures(Over/Under)
731,392
2,182,8.33
1,666,670
1,684670
924273
926,274
Other Sources (Uses)
Operating Traasfets In
OperawgTransfers out
Odw stxuces (Uses)
Tota" Other Sources (Uses)
Fund Balance Beginning or the Year
Fuad Balance Std of the Year
Reserved for Debt Service
Designated Re is ve
lloresaved
Total Fund Balance
Exhibit C Page 7
338,470 150,000 (150,000) 150.000 (150;000)
(1,645,871) (1,6DI,996) (1,411,277) {713,003) (ZI22,280) (1,411,277) (1,411,277)
(1,107,401) (1,6011998) (1,261,277) (841,003) (2,122,280) (1,261 (120,000) (1,4I1,277)
2,806,972 2,430,963 3,011,798
3,011,798 3,437,190 (861,003) 2,576,187
_ 2,470,963 _ 3,011,798 3,437,190 X576,18_7 3,1OQ,188 _ `2,041,185
2,43,963 ' 3,011.798 3,439 190 (861,00.1)2,576.1 l , __At 00,}18100D 2,091.108
2001.2045 FINANCIAL PLAN AND SUMMARY
CHANGER IN FUND BALANCE - DZBT SERVICE FUND
Revewve
Tax Rovemts
1kcom and Perma
Fins end Forlsitnrs
Invw=mnVPlopeM Revenues
inr gF,ftamanwRsveaus
sa*o chars"
Otter Revenue
T*W Revenue
Expenditures
OP -9 Prow—
Pubic sdeq
Pubic IMba
Tana —don
Lasun, Co) sW and Somal SuNlees
Com=o*y and Lamle D—bpment
Genal OavmOwt
TPW OprwtiuePrnyrass
Bulk Power Purchase
Otter PorroYres
CSOW Pr4—
Debt Service
Total F-Wnditura
ReveouealEapeodilrrea (OveFfUnder)
011ier Saorea (Uses)
Opmalmg Transforr In
OpuratinY Tronsfma Out
Othr Sauer (Urs)
76W Owker Sources (Ura)
Fund Balanee BeeimAne or the Year
Find Balance End of the Yew
Rerarvad for Debt 3wAca
I1rigtted Rmam
Unreserved
TOW Fwd Balance
Exhibit C Page 8
1,233.699
135,699
1,930,040
1,671,446
1,2301,699
1,93 01040
1,674W
(1,2331699)
(4950,040)
(1,671,446)
1,233,699
1,950,040
1,671,446
4930,040 1,671,446
1,671,446 1,671,671 1,671,671
1,671,446 1,01,671 1,671,671
(1,67L"6) (1,674671) (1,671,671)
1,671,446 1,671,671 1,671,671
1,671,446 1,671,671 1,671,671
200&28@1 FINANCIAL FLAN AND SUMMARY
operating Transfers in
312,563
40,646
CHANGES IN FUND BALANCE • WATER FUND
Operating Transfers Out
(1,186,209)
(913,767) (902,503)
(17,935) (974438) (90$503) (28,792)
(931,295)
Other Sources (Uses)
(2,243,425)
1,370,506
600,000 (656,400}
(56,400)
2001.2002
2002--2003
2003-2004
2OW-2004
lZevisad
20042004
(31119,071)
200-2003
(17,933)(920,4m) (301,503} (683,192)192)
-- --
_ Actual
Actual
Budget
Climes
$ttdget
Hutfeet
Ch-im
Revesed
Bedew
Revenues
Tax Rrmum
Licenses and Permits
1kaw and Farfeim s
Invertear/Property Revenues
28,054
15,597
9,830
9,830
10,220
10,220
Intergovernmental Fevmucs
Service Chacgm
4,617,785
6,140,820
3,917,845
.5,917,845
6,147,263
2,00RO00
8,187,165
Other Revenue
345,795
2.990.340
..,, 245-000
.1..
249 000
249,000
Tota Revenue
4,991,634
9,146,737
6,172,6756,172,618
6,446,385
2,00Q000
8,4464385
F.xpenditum
-
OperatmgPrograms
Pubic Safety
PublcLM&bes
2,505,539
2,536,719
3,215,800
(93,285)
3,122,515
3,199,415
(41,994)
3,157,421
Transportation
Lmura, Cultural and Social Services
enmminity, and Economic Development
anneral t bvernrpmt
Total OperatingProgrsnta
2,505,539
2,536,719
3,215,800
(93,285)
3,122,315
3,199,415
(41,994)
3,157,421
Bulk PovrerPtmehaae
Other Purchases
49,925
37,185
37,185
Capita Pr*ets
6,401,015
2,625,930
2,625,930
4,019,840
80Q500
4,820,340
Debt Service
_ 227,283
_ 2,37A,861
226,699
226699.
226.767.
226,767
Tarsi Expenditures
2,732,822
11,262,663
61106,614
(93,285)
6,012,29
7sp6,ti�Z2
758,506
8,204428
Revenued&penditures (Over/Under)
2,24E,812
(2,115,898}
57,061
93,284
160,116
(999,4w)
4244494
241,837
Other Sources (Uace)
operating Transfers in
312,563
40,646
Operating Transfers Out
(1,186,209)
(913,767) (902,503)
(17,935) (974438) (90$503) (28,792)
(931,295)
Other Sources (Uses)
(2,243,425)
1,370,506
600,000 (656,400}
(56,400)
Proceedsfrom Debt fnanciug
3M.ODD '
Total Other Sources (Uses)
(31119,071)
3,44Tri67 OM,563)
(17,933)(920,4m) (301,503} (683,192)192)
(9871695)
Fund Balance Beginning or the Year
994,107
133,848 1,515,337
1,515,337 755,245
735,245
Fund Balance End of the Year
Fuerved for Debt Service
Designated Reser 133,848 1,515,337 679,895 755,745 (346,895) 356,302 9,407
Unrnerved
Taal Fuad Balance a 133848 _ L7 337 .679, 89`5 7�StS.,� (S4i 09! - SSf�1� --`:Lim:.
' Proceeds from the Envhmeurumttal Abatement Program for the PCF/rCE expenditures
Exhibit C Page 9
2004-20M FINANCIAL PLAN AND SUMMARY
CHANGES IN FUND BALANCE - WASTEWATER FUND
Revenue$
Tex Revenues
licensee and Famits
lines and Forfatww
InveemtatVPtopetty Revenues
lntagmemmmrnl Revenues
Service Charges
Other Revenue
Total Revenue
Expenditures
Operating P -0 -
Pubic Sdfety
Pubic Uditm
Traaspoutad-
Lemav, Cultural and social Sea 4m
Community and Economic Development
Omeral Osvammau
Topd Operating Programs
Balk Power Purchase
Other Purekres
Capital Projects
Debt Service
Total Expenditures
RevenueslExpenditures (OvedUnder)
Other Sources (Uses)
Operating Tremfas In
Operating Trumsfcts out
Other Bot cam (Uses)
Proceeds hum Debt Financing
TaW Other Sources (Uses)
Fund Balance Beginning of the Year
Fond Balance End of the Year
Reserved for Debi Service
DesiSnated Reserve
Urmmserved
Total Fuad Balance
• New Srmumirg
Exhibit C Page 10
231,160
304,024
205,645
59,029
264,674
205,643
244,937
450,582
4,391,091
6,919,475
6,632,250
664,328.
7,316,578
6,958,300
2,116,478.
8,974,778
754,123
293,457
5,376,W4
7r516,956
6,857,895
723,337
7 81,252
7,063,946
2,361,417
9,425,360
3,774,025
3,527,937
3,855,345
344;676
4,200;021
3,937,305
309,796
4,247,101
3,774,025
3,835,345
. - 309,796
4,247,101
344,6764,200,0213,937,306
7 3,527,937
50,112
206,473
206,433
1,340,521
19,974„500
11,623,150
31,799,630
$881.740
30015110
3,181,840
$A 131_
925,357
817,465
917,40
R16t440
1,621,975
2,4311,415_
4,599,136
7,744,127
242933,765
11,969,826
36,9W91
:,d35,0Ei .
2,232,271
91b67,356
777,818
1,772,829
(17,997,870)
(11)46,469)
(29,23239)
(571,140).
129,144
(441,996)
871,395
47,$29
(1,887,645)
(1,OOD,290)
(1,099,713)
(42,860)
(1,142,573)
(1,099,713)
(64,579)
(1,164,291)
(2,501,363)
1,699,062
-
(49.350)
(49,330)
_180,_00,000 •
14,295,000
32,295.000
(3,711,613)
747,301
16,900,287
14,252,140
3l,172,IY1.
(1,099,713)
(113,939)
(1,213,641)
2,733,795
2.518,130
2,318,130
1,422,347
3,003,671
4,428,218
2,169,830 2,169,850 $169,830 2,169,850
2,318,130 1,422,547 835,821 2,238,368 (248,305) 248,305
- S732 6M,732
2,4181130 1,424447 3,0814.67! 4,428 la 0-41tOf) 3.840.887 36772M
2004.2005 FINANCIAL PLAN AND SUMMARY
CHANGES IN FUND BALANCE- EL9CTRIC FUND
Revenues
Tax Feteuuaa
l icanow and Parmits
Flood and FafrdMm
inmww& t Vwty Fwcmves
W=Vva=mW Rt "am
sanoce Cherom
Other Rvvenw
Total Revenue
Expeaditwrss
operalingplow—
Public Sahq
Pubic U KOW
Transpasu6on
1m crc Q*urelmod Social Servioes
Commmi y and BDemtnit: Development
Omeral Ooveramsut
Total Operating Pro$—
Bulk Power Prrehaw
Other Pumbasa
Capita Pre mu
Debt Service
Total Expeadllurea
RevenuedExpenditurea (OvedUnder)
Other Sawrm (Una)
Opmamtg Ttmefas h
Operating Tromfm Our
Other Sources (Ekes)
Proceeds km Debt Opmmg
Tata Otho[ Soames (Uses)
Fuad Balance Begiaaika of the Yew
Fuad Balance fad of the Year
Rtaerved far Debt Sael6ee
Daa*m"d Rown
UwoW,md
Tota Fond Balance
Exhibit C Page 11
1,919,887
6,504,143
1,320,000
47,837,843
49,267,619
51,831,475
100,173
75,718
'
61300
49,637,903
53,847,480
-43,157,473
11,148,606 11,679,473 13,862,021)
wa-cw
llcviaed
1,320,000
1.220,000
31,831,475
52,604,773
6.500
33,157X5
6,500
33,831,273
(544,026) 13,317,994 14,463,990
1,220,000
52,604,775
6,500
53,831,275
(130,250) 1033,740
11,148,606
11,679,473
13,862,020
(544,026)
13,317,994
14,463,990
(130X0)
14,333,740
$2,375,146
30772,425
32,723,000
32,723,000
32,650,000
32,650,000
2015,000
105,000
3,090,335
5,902,700
5,902,700
5,730490
3,734,590
2,459,377
7,602,777
7,9M306
7,92MO8
6,317,369
61317,569
61,983,129
53,145,010-
60,408,048
(544,026)
59,864,002
39,271,149
(130,230)
59,140,899
(16,123,226)
2,702,470
(7,750,163)
544,026
(6,706,027)
(5,439,874)
130,210
(1,309,1124)
500,433
47,273
(3,266,285)
(2,9011081)
(4,447,479)
(99,643)
(4,547,122)
(4,447,479)
633,093
(3,614,386)
4,266,968
(4,431,804)
7,300000
71308000
3,400,000
(373,650)
3,026,350
11,653,507
2�93 U55
5,9081700
5,902,700
5,734,590
5,734,590
13,162,623
(454,057)
86755,221
(991643)
816351578
4,687,111
759,443
4,9464-44
5,385,778
2,423,175
771,588
771,588
2,276,756
444,383
2,721,139
2,423,175 771,588 2,276,756 444,383 2,721,139 !,523,993 834,076 2,358,069
2 423,175 771188 1�276,7s6 444,303 2,721,139 1,323,993� 2&!600
20047.006 FINANCIAL PLAN AND SUMMARY
CHANGES IN FUND BALANCE - TRANSIT FUND
Revenuea
Tax Ruveuues
Lacca es and Permits
Boas end Forfeitures
Investment Troperty Revenues
Intergovernmental Revenues
Service Charges
odsor Reveme
Total Revenge
Expenditures
Operating Progtauts
Pubic Salary
Puble Ul deer
TrtmsportaFiem
Leisure, Cubural and Social Services
Community and Economic Devebpmem
General ooveruneut
Total Operating Programs
Bulls Power Purchas
Other Pordums
Cttplted PM*ts
Debt Service
Tate Expenditures
ReveouedExpenditures (OverfUnder)
Other Sources (hats)
Operstimg Transfers In
Operating Transfers Out
Other Sources (lh")
Total Other Sources (Uses)
Fund Balance Beginning or the Year
Fund Balance Ford of the Year
Reserved for Debt Service
Desilpokad Reserve
Unreserved
Tete Fuad Balance
Exhibit C Page 12
sunt-ztxu ZWJ-7tus
(137,061)
(44,774)
3,443,392
1,997,933
2,493,405
315,392
3,006,777
2,693,405
315,392
3,000,797.
234,200
293,046
250,000
29 000
261,000
261,000
347,091
1,620,444
3,887,622
3,866,649
2,917,106
315,392
3AS1797
2,954,405
313,3192
3,269,797
2,306,402
2,474,765
2,419,430
2,419,430
2,342,285
2,542,285
--Z3-06
2,474,765
2,419,430
2.542,285
2,419,430
2,542,28.7
175,000
175,000
175,000
175,000
2,363,513
55,000
55,000
238,000
238,000
2,306,102
4,838,278
27649,430
2,649,430
2,955,285
7.9551285
1,584220
(971,629)
293,975
315,192
609,167
(880)
315,392
314,512
1,173,511
497,920
1,600,000
(881,322)
718,671
1,60Q000
(1.15MMU)
(300,704)
(363,552)
(478,709)
(478,709) -
(478,709)
(478,709)
(2,451027)
—_ L1,831,700)
1,714.
1,710Ot""OO^
273,821___
273,821
(11581,220)
(1,657,332)
1,121,291
828,6784M.90
1,121,291
(1,126,179)
(204,888)
(2,6(8.961) (2,668.%1) (1,253,695)
(tO9,623)
V2 665.%1 (1,253,695) (109,625) (133,283) CO)
_ - (21668 961) _ {1,753,6915) 1,141,070 — (I09,QS) 133,28;
20042006 FIgMCIAL PLAN AND SUMMARY
CHANCES IN FUND BALANCE . BENEMS FUND
Revenues
Tax Revenue
lic cruses and PeruM
Fam end Vademures
Inmamu ormp"Revenues
ImmVvemnmw Rw" mm
SWAM chwom
OdWREVOOM
ToW Revenue
Expenditures
Dpaotisg Ft teams
Pow 8afary
PubU L%Mm
Treospooation
Isivun, Oaktaaland SmialSesvicen
Caemmmky and Economic Devsiopmood
Oenral Oovetmmmu
Total Operatics Programme
Bulk Power PurcMmm
Other Purehres
Capitrol Pr4mete
Deht Service
TOW Expenditures
RevenuedExpendilores (OverfUnder)
Otkosomrceo(lloes) .
Operating Tr4mfen in
Ope aw Tfoufen Out
other sourum (L )
Total Other Sourew (Uses)
Fuad Balance Beginning of the Year
Fuad Balance End of the Year
Ro m"A for DebtSmtvice
Dcsip red Reserve
Uluaemved
Total Farad Balance
Exhibit C Page 13
(37,243) (10,914)
177,945 312,263 284,240 252,369 5364609 294,005 67,325 361,330
32,821 13,449 11,735 11733
171,323 314,790284,240 264,124 541,464 294,005 67,125 361,W
3,192431 — _3,907,191 4,536,925 0.556,925 5,159130_ _ 5,159,130
3,190,451 3,907,191 4,336,925 4,556,925 5359,150 5,139,170
3,190,151 3,907,191 4,556,925 4,556,925 5,159,150 5,159,1130
(3,016,928) (1 92,393) (4272,685) 264,124 (4,008,561) (4,866,184) 67,31.5 (4,797,820)
3,023,472 3,991,097 3,741,722 530,955 4,272,677 3,741,722 1,183,411 4,925,133
(128,649)
(19,977) (254,831) 213.242 213,242
3,003,495 3,607,6I7 3,%41964 530,955 4,485,919 3,741,721 1,181,4114,425,135
(606,462) (619,895) (604,671)
(604,671) (922,392) 793,079 (127,311)
(619,895) (600.671) (922,392) 795,079 (1.27,313){204SA13) 2041113 p
(619,095) (604,671) (922.92) 795,079. (127313 C104S 1S .210 WU
20042005 FINANCIAL PLAN AND SUMMARY
` CHANGES IN FUND BALANCE • SELF INSURANCE FUND
Revenues
Tau Revenues
Licenses and Fa mits
Firm and Forfeitures
Iovestmmt crop" Revenues
Inter` mamentalRevemues
Service Chnm
Other Reveille
Total Revenue
Expenditures
OP -M]49 Rngrame
Fub►c Safety
Pubic Ulfities
Transportation
Ls3sure. Calms! and Social Services
Counnualty and Re momw Development
061103,810ovrrnma11t
Total Operating FroV*ms
Bulk Power Purchase
Other Purchases
Capital Projects
DOW Service
Total Expenditures
RcvenueelExpenditures (Over/Under)
Other Sources (Uses)
Operating Transfus In
Operating Transfers Out
Other sources (Us6s)
Total Other Sources (Ums)
Fuad Balance Beginning of the Year
Fend Balance End of tate Year
Reserved for Debt Sumot
Desigmted Reserve
Unreserved
Total Fund Balance
Exhibit C Page 14
zwl-zau
91,664 17,420
130,395 122,147
162,708 310,657 200x000
364,787 450,224 200,000
204000D MD 200,000
200,000 006 200,000
2,060.352 2,194,352 2,711.900 304000 2,611,960 22862,300_ (130.300) 2,732,000
2.060.552 2,194,352 2,711.900 10D,000 2.81t,95o 2,562,300 - (13Q500) 2,732,000
z,060�s2 2,194782 2,711,980 100,000 2,811,980 2,86:,500.: MW CM 2,732,000
(1,675,765) (1,744,158) (2,511,980) (100,000) (2,611.980) (2,662,500) 1311,500 (tri 900)
507,795 1,407,795 2.711,480 100,000 2,611,950 2,711,950 (130,500') 2,591,450
(69,032) 103,275
739,743 1,311,070 2,711,980 100,000 21914980 2,711,980 (170,'!00) 2,581,180
2,535.994 1,598,872 1,363,784
1,363,784 1,565,704
1,365,784
1,595,872 1,365,784 1,565,754 1,553,784 1,615,264 1,615,264
1796772 17M,784 1765,754 1,565,724 1.615,264 1,613.264
W2006 FINANCIAL PLAN AND SUMMARY
I;KGES IN FUND BALANCE - VEHICLE & EQUIPMENT REPLACEMENT FUND
e Revenues
.4mcs and panlits
to and Forhima
at maWPmpaty Revenues
erzovenunental Revenues
r4mchagal
6w Revenue
Total Revenue
natint P-v—
Public Saky
Public Utilities
T—p-lution
Leisum Cultuffil had social SO -AM
Comwmaity and Economic Dc:vcIqpmwA
Genaml a6vannum
Tom[ Operating Program
k1k Power Purchase
her Purchases
Vital Projects
bt Service
Total Expenditures
venues/Expenditures (Over/Under)
her Sources (Uses)
wating Tanfe" h,
wating Traftka 001
her Somzctm (hm)
st of Medica[ Cumi0ental. Vision
Total Other Sources (Um)
end Balance Beginning or the Year
saved for Debt Savice
sipated Rmerm
mmed
Total Fund Balance
Exhibit C Page 15
21,306
39,853
i R 1-N F. �,Wffi-- 77777777� FWWW
820,772 559,222 255,000 255,000 300.000 300,000
55,500 55,500
RUT
em,
7-TWW 7,7�� 777709_p
M _70"T R73,
738,399 550,079 330,000 330,000 375,000 375,000
(80,185) (20.000)
,--qw .1�T.-k-l-�'.��,��-�4.W-,-W"..I 70-17MAW 577'7777-M.F� 7 --WW WF7-7 �pw,--W
276.199 174.780 145,637 145,637 220,637 220,637
174.790 145.637 220,637 19,500 220,637 240,137 240.137
2084.2006 FINANCIAL FLAN AND SUMMARY
CHANGES IN FUND BALANCE - TRUBT AND AGENCY FUND
Revenues
Turk Revue
Licensm sad P --fm
PASS and PutfeiNves
IavwwtmbTmpur r Ruftwes
ktorgo veunentat Revmum
Swvkc urge
other Ro"CAM
Total Revenue
Expenditures
operating Peons
Pubic Ukly
Paw lbkdoa
Tranvortsdoll
Lairme. CWwd and Socia( Sarvkes
Cour untittp OrdEconovic Devebpumw
Oeaurul aovemment
Told Operstlog Program
BNk Poewr Purohsse
Other Fw dumw
Cooled Prodec"
Debt Servke
Total Expenditures
Revnuel6ape uWures (overtunder)
Other Snoueos Mom)
Opetann9 Tams IM
Operatlog Tru ahn out
Other sources (!!sure)
Cost of lded" Core0ewsl VW*n
Totat Other Sources (Uses)
Fund Balaues Beduring of the Year
Fund Buleree F.rd of the Your
Tte caved for Dobe Service
Dmgmew Reserve
Total Fund Balance
Exhibit C Page 16
204,469 208,318 187,500 187,500 167,000 167,000
19.967 (36,699)
23,436 171,619 147,500 167,800 167,000 167,080
7Q000
70,000
23,075
70,008 25,075
133,436 116,514 197,500
187,500 151,000 167,000
(18,361) (10,318)
(206,223) (227,358) (192,890) (192,880) (196.005) (196,003)
(224,38) (237,8'16) {192,898) (142,980) (196,005) (596,005)
1,105,232 1,034,094 942,732 942,752 937,372 937,372
I 034.014 942,752 _ _937,372 937 3, 72 9908.367 909,367
1,834,094 912,732 9i7�72 937,372 909r7R1
Section D
FINANCIAL & STATISTICAL TABLES
REVENUES by MAJOR CATEGORY & SOURCE
➢ Tax Revenue
➢ Licenses & Permits
➢ Fines & Forfeitures
➢ Investment & Property Revenues
➢ Revenue from Others
➢ Service Fees & Charges
➢ Other Revenue
200L200s FINANCIAL PLAN AND SUMMARY
REVENUES EY MAJOR CATEGORY AND SOURCE
2001.2071 2002-2003 20W-2004 2004-2005
Recommended Recommended
Actual Actual Budget BudiW
TAX RE_V 4UES
Revenue Ad)sVwmkk
03-04 04-06
Property Tax
5,640,668
6,191,440
6,424,220
6,648,320
(225,600)
Special Assessment
294,469
208,318
187,500
167,000
Sake & Use Tax
8,284,531
8,639,582
8,755,000
9,105,000
Pubic Sahty Sales Tea (Prop 172)
230,748
247,317
282,400
307,815
Street Mainomance Saks Tax (K)
775,524
790,560
838,370
886,155
Transient Occupancy Tax
438,694
399,759
288,695
288,695
Waste Removal F raoduse Tax
317,875
333,916
317,675
317,875
IndustialFranduse
44,733
44,527
42,805
42,B05
an Randuse
268,724
171,356
268,723
268,725
Cable TV Franchise
283,428
205,980
200,000
205,000
Floctric F}anchise
16,389
17,715
16,390
16,390
In -lieu Fianeluve - Eiectric
4,783,099
5167 L989
5,881,475
6,059,180
In -Lieu F;auchise - sewer
939,410
496,648
755,040
794,550
in -Lieu Franchise - Water
612.015
485,485
715,080
681,940
Fn -lieu Feanchise • Refuse
234,839
240,945
M%S
240,945
Real Property?ramfar Tax
172,290
206,725
1""0
184,350
Toad Tsar Revenues
23,247,626
24,308,?S2
., 25,398, 7
26,21045
(225,600)
LICENSES AND PERM173
Aninrali.icewe
20,715
19,268
21,550.
21,990
.
Bicycle License
1,157
1,244
1,206
1,230
Business license Tax
7%,424
821,8$9
a 18,400
834;765
Alarm P4smits
12,750
26,675
16,950
17,000
RuiHingPemuts
464,256
600,346
SAODD
54Q000
TrssporuaSonPermir
5,789
4,071
6,020
6,140
Electric Permits
58,407
72,567
61,000
62,000
MachanicalPermits(Oas)
46,274
56,020
47,000
48,000
PlumbuiBPemuts
41,498
54,109
43,000
44,000
Industrial Refuse Coll -mon Pernit
1,000
2,000
1,000
1,000
ParkingPeumits
25,680
_ 11,237
9780
1 000
Total Licenses cod Permits
1.464, 0
10669,402
IM519B1t
1'5864115
FINES AND FORFEITURES
Vehicle Code Furs
165,983
163,401
166,000
166,000
Cour Flues
101769
9,833
12,000
12,000
ParkhigFlaw
79,066
78,238
80,000
8X000
ParkwgFiaes - DMV Hold
20,746
24,222
20,745
20,745
False A orm Penalty
47,190
Late Payment - Ublty 13i18ng
431,295
436,720
448,545
448,545 .
Nuisance Fees
2,300
2,800
2,395
2,440
Library FPO, Fees & Cuts
63,154
-56,238
59.000
59,000
-
Imty Couneotions
19,831
19,938
28625
204625
Returned Check Charge
13,068
11,705
13590
13
Total Fines and Ferfelti res
806,212
MOM-
8700710
S22 -OM
INVES7ME11TWROPERTY REVENUES
lnvesmwwEamingn
2,755,141
6,992,598
1,359,029
1,444,937
(385,351) (199,443)
Sale of City Property
38,119
98,734
Sale of System (Joint Pole-Elec)
78,715
36,363
20,000
20,000
Rent of City Property
499,325
_ 310,113
371893
572,285
TuW lnrestseaVProperty Revenges
71100
__7,6J1711�
1,950.
2.037
388 1 (159443]
INTERGOVERNMENTAL REVENUES
Motor Vehicle In -lieu Tax
3,275,523
3,429,824
3,532,591
3,532,591
Otller Cit & subYPA0AI11
1381581
278,469
200.490
Polio Training (POSP)
72,463
39,423
30,000
}0900
C7acnet & Drug Supptneaion Chants
240,978
248,322
241,025
241,025
POECE4 arks giants
4,832,352
355,080
1,115,430
1,250,000
(69,000)
Asset Seizure
A13B
15,087
SOVet Ma69UMKC Meaewe (K)-re&btasemmts
4,233,480
7,234
750,000
3.900,000
Auto Theft Revenue
21,945
17,326
State airway Maintenance
5,066
3,799
5,065
5,065
Ors Tax Subvention(2105)
334,071
367,620
334.070
314,010
Cas Tax Subvetnticn (2206)
212,552
237,057
212,550
212,550
Lias Tax Subvention (21(17)
438,382
494,884
438,380
438,380
Transportation Des Act (OenJAWt)
1,846,183
1,763,747
39,367
39,367
(1,7106633) - (1,710,633)
Federal Assistance Section IX
3,419,518
270931
1,000,000
1,000,000
CTC Reimbtasawt
2,600,000
492,807
2,629,000
2,856,000
Exhibit D 1
200F2005 FINANCIAL PIAN AND SUMMARY
REMUES BY MAJOR CATEGORY AND SOURCE
Streets iiui" VMS
Sem Transit Anotoom
Sate Speow Grants-Tmnw
Pmb & Rommaticn CrenWASOMe t
State Maadates SB 90
CPRMARebete
COmm,mity Devebpmeut Bloch Oram
Literary Orals
Traffic Copvmtim llekef
PM
Total Intergovernmental ReveeOes
SERVICE FM AND CHARGES
Public Safety Fen
ttlogerlwhtting
Police Record Few
Vehicle Towing
Other Poke Fees
Rx Tiekst/v m Verification
Are Dwartmmt 3wvuw - Other
First Psepoom F --paramedic program
Animal MwIter Fm
Total
TOUT
Sewer Operating Revenues
Revemme Adjwtmmts
2001-2002
2002-2000
2003-2004
2004-2003
55,871
14,936
Reoommandad
Faeommmded
03-04 04-05
Actual
Acrel
Budge
Budot
3,122,220
2,135,000
137,660
163,000
1,681,075
Sewer coonectieaian
735,171
69(X000
741,1100
1,139,403
23,874
250,403
I hmmocume Reid
286,243
2,228,915
2.046,000
2,008,797
2,006,797
313,392 315,392
101,283
33,447
129,250
171,280
7,109,378
99,297
5,778
8,000
8,000
130,395
122,147
616,167
849,670
1,089,110
1,069,150
70,954
223,557
160,329
107,500
91,000
Other Accamts
146,064
154,075
3,519,716
3,672,725
5,819,635
356,877
2,000,000
Infrastrumum Repi
234,832
23,573,746
.91695,936
�..11,722,�
11,9axm
(1 95 1) 1 I)
TOUT
4,045,705
5,531,573
17,418
21,117
20,000
70,000
Na-Opersting Utility Revenues
16,659
195
20D
200
BR295
68,748
91,900
83,335
237,026
756
3,008
750
750
3,170
1,960
3,150
3,1.50
145
171
245
245
169,616
100,509
40.000
239,040
(239,040]
21,24618
683
21,670
22,105
162,508
139,688
113,V4
127,915
369,025
(239,040)
47,266,573
48,872,488
51,375,055
52,148,355
Sewer Operating Revenues
City Aaw mts
55,871
14,936
29,540
30.130
Other Ao uats
3,101,444
3,122,220
4,256,838
5,518,785
457,128
1,681,075
Sewer coonectieaian
735,171
1,394,287
777,000
1,139,403
31,000
250,403
I hmmocume Reid
286,243
2,228,915
2.046,000
2,066,460
Total
4,138,729
6,760,378
7,109,378
- 8,754,778
488,128
- 1,931,478
Water Operating Revenues
City Aommm
71,805
70,954
92,435
96.155
Other Accamts
3,719,068
3,519,716
3,672,725
5,819,635
2,000,000
Infrastrumum Repi
234,832
1,940_903
1,917,655
1,994.375
TOUT
4,045,705
5,531,573
5,662;843
7,910,165
2,000,1100
Na-Opersting Utility Revenues
Revmm • Contract Wort for City
237,026
275,736
416,420
416,420
Revenue - Conuvot Work for Olhars
164,626
18,886
FJsctrfe Capacity Revarates
169,616
100,509
40.000
40,000
Water Tap From
98,269
162,508
Sewer Tap Saes
13,461
63,421
Lilbtadon Reimberseumt
1411,753
6.543
Total
824,751
627,603
456,420
436,420
Traawit Fees
Dial -A Ride Famonger Fam
234.200
293,046
1%000
261,000
TOW
234.200
293,046
25(%000
261,OD0
Park and Reereatko Fens
Reverwe fmm Plsygroumb
204,393
194,382
210,000
210,000
Revem [mm YodyT m Spare
36,852
62.732
53,000
331000
{248,600)
(148,65(X)
Reverate - hWoorlDuhi r Activism
31,846
32.193
30,000
30,000
Revev t6romAgrsti s
77.447
74,971
77,5W
71,500
Reverses frcm Adak Sports
59,087
65,154
59.000
59,000
BOBSItemburstmtmis
18,108
3(X663
25,000
73,000'
Rtnrntre from Lodi lake Pah
90,489
92,028
96.000
96,006
Other Put Few
8,408
9,855
Admin Services -Parks & Rec
2,355
2,915
Total
527,985
564,943
350.300
550,500
(14B,6013)
('48,600)
Commmdiy Center Fees
Swarming
Rents
Other Few
Tote,
Exhibit D 2
69,731 30,020 101,080 103,060
28,113 54,832 29,240 29,823
95,946 117,603 - 95,970 113,075
193,790 232,457 226,290 247,980
2004-2005 FINANCIAL PLAN AND SUMMARY
REVENUES BY MAJOR CATEGORY AND SOURCE
Cammpolly Development Fees
Plea Check Fees
h specconmeimpeclion Fees
Phutnitg Pees
Total
Work rot others
Contras hard: raimbursable cMrge(work for other
t3meral fund: rounburaebla char8es(work for other
Extra reklse
Cameral fund: reimbumbla oMrgs(work for other
Total
Public Works Fiagineerfng Fees
Engittae mg Feu
Development bnpact Fees
special ImPecti®s
Pram & Specs
FAgitoeting bvpecrions
Total
Benefit and Ins umace Fees
COBRA Admin Fee
Mediplcam
Dentallnsurnnce
Vision Care
Life losmarce
Accidental Death Insurance
Unempptuymaat Iaenraree
Long Term DiuNlity
Total
Total Service Fees and Charges
OTHER REVENUE
Damage to Property Reimbursements
Dotutdoae/Sak of City property
Revenue NOC
Retnbureabie charges
Revenue by Transfer
Total Other Revenve
REVENUETOTAL
Exhibit D 3
Revenue Adj nW=o
03fi4 04-05
296,499
338,481
325,000
330,000
6,551
8,862
7,000
7,000
85,058
109,3I4
88,460
90,230
388,106
456,657
420,460
427,230
84,120
9,004
24000
20,400
20,810
35,646
21,645
22,8775
750
780
795
128 548
_ __ _ __152,152_ _
133,690
M36.5
234,228
196,802
176,115
179,635
97,180
133,303
73,000
81,000.
2,712,478
4,823,235
3,320,560
3,153,340
176,200
195,000
3,517
3,878
3,550
3,550
3,593
3,768
3,500
3,500
130,717
144,643
_ 85,000
102,000
-
2,967,485
5,108,847
4,159,610
4,141,390
176,200
.185,000
786
46,095
186,050
186,050
48,421
81,876
53,340
53,341
53,340
53,341
334
2.046
2.924
2,924
- 2,924
2,924
33
40
40
40
40
31,741
44,619
101,405
106,475
6,742
7,891
10.015
11,000
10,013
11,020
52,126
50,492
27,8355
28,810
37 795_
79,211
155,000
158,720
177,945
312,263
536,609
361,330
252,369
67,325
61,139,189
69,0901931
71,071,197
75,907,100
74g10lJ
3143
2,867
I6,420
2,965
3,040
1,198,196
310.126
238,130
219,030
1,862,689
5,352,563
515,420
508,695
11,755
2,150
11,465
3,077,367
516121310
756 533-
730,765
11,7!5
11790
118417M
116 26,056
125,147,1J8
(1,_00077440
1,!06879
SUMMARY OF SIGNIFICANT EXPENDITURES
and
STAFFING CHANGES
➢ Public Safety
➢ Public Utilities
➢ Transportation
➢ Leisure, Cultural & Social Services
➢ Community & Economic Development
9 General Government
INTERFUND TRANSFERS
➢ General Fund
➢ Library Fund
Street Fund
➢ Transportation Fund
➢ CDBG Fund
➢ Police Special Revenue Fund
➢ Capital Outlay Fund
➢ Equipment Fund
➢ Debt Service Fund
➢ Water Fund
➢ Wastewater Fund
➢ Electric Fund
Transit Fund
➢ Child Cage Service Fund
➢ Benefits Fund
➢ Self Insurance Fund
➢ Trust & Agency Fund
2004-2005 FINANCIAL PLATY AND SUMMARY
-OPERATIIYG
Operating Transfers In
Cost of Services Transactions
Arts in Public Pisces (1214)
Capital Outlay
Impact fees(1216)- Fire Truck Lease
Electric -14 Personnel cost
Street Fund - gas tax to offset Street Mairlt
Engineering casts
Sewer- additional street sweeping (storm drains)
WaterlSewer-Safety Program (PW)
Electric -UPP
Total Other Operating Transfers
Total Transfers In
Operating Transfers Out
Benefits Fund
]assurance Funds
Cole of Medical. Dental, Vision and Chiro
General Fund Capital
Total Other Operating Transfers
Total Transfers Out
TOTAL GENERAL FUND
LIBRARY FUND
Operating Transfers In
Total Transfers It
Operating Transfers Out
Cost of Medical, Dental, Vision and Chiro
Cost of Services Transactiom
T-41 Transfers Out
TOTAL LIBRARY FUND
STREET FUND
Operating Transfers In
TDA Fund
Total Transfers In
{)pouting Trworcrs Out
Cole of Services Transactions
General Fund Street Maintenance (gas tax)
Total Transfers
Total Trapdera Out
TOTAL STREET FUND
Exhibit 9 Page 1
W 2001-2002
2002-2003
2003-2004
2003-2004 2003-20W
20042005
2003-2004
2004-2005
Requested
Revised
Revised
Revised
Actual
Actual
Budget
Difference Budget
Bud et
Budget
_ Budget
3,257,172
3.393,225
4,724,139
4,724,139
4,724.139
4,724,167
4,310,167
3,100
3,100
3,100
3,100
3,100
1,460.]47
1,116,000
2,61,6,000
123,312
105,448
105.448
110,183
105,448
110,183
146,072
131,500
131,500
131,500
131,500
131,500
1,047,540
1,047,540
985,000
985,000
985,000
985,000
985,000
375,728
375,728
426,277
426,277
426,277
426,277
426,277
82,000
92,000
25,000
25,000
85,254
335,114
4,897,694
6,963,138
6,375,464
- 6,375,464
6,380,199
7,491,492
8,582,227
(282,729)
(282,729)
(2,710,706)
(2,710,706)
(2,710,706)
(3,114,231)
(3,624,498)
(426,984)
(1,026,984)
(1,780,161)
(1,780,161)
(1,780,161)
(1,780,161)
(1,628,031)
(1,973,179)
(2,821,948)
(1,500,000)
(1,500,000)
.1( 05.500)
(211,068)
(67.000)
(67,000)
(4,288,392)_
(5,842,729)
24_490,867?
(4,490,867?
(4,490,867)_
(4,961.392)
(5,319,529)
609,301
1,120,404
lj
],114
1,889„333
ar��
30
2,5.101
3,262
-
2,715
2,715
(70,304)
(80,226)
(125.000)
(125,000)
(125,000)
(125,000)
(125,000)
(49,408)
(49.408)
(48,915)
(48,9151
(48,915)
(483915)
(48.915)
_x(129,634)
(173,915)
- (173,9153
(173,915)
(173,91
_ X173,915)
``(11119,712)
_
538,470
150.000
150,000
150,000
538,470
150,000
- 150,000
150,000
-
-
(375.728)
(426,277)
(426,277)
(426,277)
(426,277)
(426.277)
(1,047,540)
(1,047,540)
(985,000)
(985,000)
(985,000)
(985,000)
(985,000)
(598,331)
(178,730
(711,003)
(1,b43,87l1
(1,501,998)
(1,411,277)
(1,411.277)
(13411,277)_
(2,122,280)
�(1,411 277)
178730
(1,691,!9$}
(1,2i7,277Z
(1,261,277)
(1,241,2T7}
Ali
(z,i22.180)
1 �1
(1,t11,277I_
7
2004-2005 FINANCIAL PLAN AND SUMMARY
LI'
Actual
Requested
TRANSPORTATION DEVELOPMENT ACT FUND
Tout Transfers In
Operating Transfers Out (1,502,650)
Cost of Services Transactions (73,437) (66,156)
Street Fund (150,000)
Transit Fund (256,365) (11600,000)
Total Transfers Out (1,502,650) (329,802) (11816,156)
TOTAL TRANSPORTATION DEVELOPMENT ACI : (1,5�2,65D) (329,8021 (11$16,156)
■.■ �n �i�
POLICE SPECIAL REVENUE FUND
Operating Transfers In
Total Transfers In
Operating Transfers Out
Total Transfers
Tats) Transfers Out
TOTAL POLICE SPECIAL REVENUE FUND
CAPITAL OUTLAY FUND
Operating Transfers In
Total Transfers
General Fund
General Fund-romfing- East Pinelasbestos
Electric Fund
Total Transfers In
Operating Transfers but
Cast of services
General Fuad -Arts in Public Places Bawd
Getrenl Fund - Fire Truck Lease PurchasalMF (1216)
ConTuter Replacement Fund
Vehicle Maintenance Fund
General Fund-Admioistfatiou costs
Debt Service
Other Transfers
Taal Transfers Oat
TOTAL CAPITAL OUTLAY FUND
VEHICLE /Equipment MAINTENANCE FUND
Operating Transfers In
i Capital Outlay Fund
Total Transfers In
Operating Transfer Out
Equipment Replacement Fund
Total Transfers Out
TOTAL VEHICLE MAINTENANCE FUND
Exhibit t Page 2
39,748 9,891
39,148 9,891
(41129) (77,671)
(41,229) (77,671)
(1,481} (67,780)
3,073,952
(75,000)
(73,000)
30,300
1,500,000
1,500.000
{13,185)
101,880
(67,000).
350,000 350,000
4,573,952
1,982,180 350,000
(3,240,327)
(1.34,598)_
(3,100)
(123,312) (105,448)
313,389
(75,000)
(73,000)
(425,000)
(425,000)
(100,000)
{13,185)
(1,460,147)
(67,000).
(1,233,699)
(1,950,040)
(1,671,446)
(272,852)
(1.34,598)_
3- { 498.846)
(11,899,026)
(4,168,097)
(1,954,994
313,389
$0,079
4ZS,000
500,000 175,000
738,389
550,079 173,000
{13,185)
(300,000)
(67,000).
_ (2Q._)0)-
(80,185)
201
(272,852)
530,079 175,000
2003-2004 2003-2004 200472005 2003-2004 2004-2005
Revised Revised Revised
Difference Budget Budget Budget
(66,156) (66,156) (66,156) (66,156)
(150,000) (150,000)
(1,600,000) _ (1,600,000) -
(1816.156) 1,816,1562 (66,156 (66,156)
(11916,156) (1,816.136) (66,15 (64"m
265,177
350,000 350,000 350,000
350,000 350,000 615,177
(3,100)
(3,100)
(105,448)
(110,183)
(75,000)
(75.000)
(255,000)
(300,000)
(1,671,446) (1,671,671)
(155,000109944 (2,159,954)
(3,100)
(3,100)
(105,448)
(110,183)
(75,000)
(75.000)
(255,000)
(30000)
(1,116,000)
(1,116,000)
(1,671.446)
(1.671;671)
(272,852)
,20
U20,201
3- { 498.846)
(4,775,954)
(moi)
't7 34
330,000 375,000 330,000 375,000
330,000 375,000 330,000 375,000
155,000 3.30.000 375,000 330,DD0 375 OD0
R
2004.2005 FINANCIAL FLAN AND SUMMARY
t�tmonr.+r Tl�fh Tn 1IVc i .'+rfA,J� _ A017D 1 TYN!_ TD A 7JCii L'QC
DEBT SERVICE FOND
Operating Transfers In
Capital Outlay Fund
Total Transfers In
TOTAL DEBT SERVICE FUND
WATER FUM]
Operating Tenders In
Total Transfers
Total Transfers In
Operating Transfers Out
Cast of Services Trausactionc
Benefits Fund
5surance Funds
General Fwd
Additional transfer to General Liability
Total Transfers
Total Transfers Out
TOTAL WATER FUND
WASTEWATER FUND
Operating Trandas In
Total Transfers in
Operating Transfers Out
Cast of Services Transactions
General Fuad
General Fund -additional street sweeping (storm drains)
Benefits Fund
Insurance Funds
Additional transfer for General Liability
Total Transfers
Total Tranffera Out
TOTAL WASTEWATER FUND
Exhibit E Wage 3
Requested
Actual Actual Budntct
1,233,699
1,950,040
1,671,446
1,233,699
1,95040
1,671,446
1,233.699
1,950,040
1.671,446
1,671,671
1,671,446
1,671,671
312,563
40,646
(685,475)
31M63
40,646
(685.480)
(680,288)
(680,288)
(685,475)
(17,896).
(17,8%)
(1!2,254)
(72,065)
(72,065)
(104,774)
(12,500)
(2,000)
(21000)
460)
(19,500)
(1,186,20
(913,767)
(902,503)
(873.646)
(973.121)
"UO3)(
87� 1,395
47,529
871,395
47,529
-
(537,354)
(537,354)
(665,856)
(12.3m)
(82,000)
(82,000)
(17,894)
(17,894)
(224,503)
(102,097)
(102,097)
(209,354)
(229,705)
�i29
(31,240)
(1,881,645)
(1,OW,290)
(1�t><19,713)
1
.�1�
2
2003-2004 2003-2004 2004-2005 2003-2004 2004.2005
Revised Revisal Revised
Difference Budget Budget Butt Budd
1,671,446
1,671,671
1,671,446
. l ,671,671
1,671,446
1,671,671
1,671,446
1,671,671
-- 1671446
1,671,671
1,671,446
1,671,671
(685,475)
(685,475)
(685,480)
(685.480)
(112,254)
(112,254)
(128,184)
(145,956)
(104,774)
(104.774)
(104,774)
(97;859)
(2,000)
(21000)
L902,503). (902,503)(920,49 (931,295)
(902„503) (MAO) (9211439)931295
(665,856) (665,856) (665,859) (665,859)
(224,503) (224403) (256,360) (291.908)
(209,354) (209,354) (209,354) (195.524)
(11,000) (11,000)
(1.099,713) (1,099,713) _ (1,142,573) (1,164,291)
1,099,7131 �� � (1.09970 (1.142,573) (1,164,291)
s*s ww.�rar-�
2003-2005 FINANCIAL PLAN AND SUMMARY
INTERFUND TRANSACTIONS - OPERATING TRANSFERS
Exhibit E Page 4
2001-2002
2002-2003
2003-2004 -
2003-2004 2003-2004
2004-2005
2003-2004
20042005
Regnested
Revied3
Revised
Revised
Actual
Actual
Budget
Difference Budget
Budget
Budget_
Budget
ELECTRIC FUND
Operating Transfers In
508,433
47,273
Total Transfers In
508,433
47,273
-
-
operating Transfers Out
Cast of Services Transactions
(1,697,136)
(1,697,136)
(2,787,028)
(2,787,028)
(2,7117,028)
(2,787,048)
(2,373,048)
Berxfits Fuad
(39,368)
(39,368)
(561,260)
(561,260)
(561,260)
(640,903)
(729,772)
Insurance Funds
(206,649)
(206,649)
(617,691)
(6I7,691)
(61701)
(617,691)
(560,066)
General Fund CIP
(350,000)
(350,000)
(350,000)
(350,000)
(350,000)
(350,000)
-
General Fund -IS Personnel cost
(77,000)
(131,500)
(13!,500)
(131,500)
(131,500)
(131,500)
Additional transfer for General Liability
(369,572)
(20,000)
(20,000)
Taal Transfers
(973,132)
(1605.6)
TatalTransfers Out
(3,266,285)
(2,901,081)
{4,447,479) (4,447,479)
(4,447,479)
(4,5471142)
_ (3,$14,38a
TOTAL ELECTRIC FUND(2,737,652)
(2,653,866)
(4,447,419)
- (4,417,419)
1141479)
{4,547242)
(3,611,366)
TRANSIT FUND
Operating Transfers In
Transportation Development Act
1,173,511
491,920
1,600,000
1,600,000
1,600,000
-
Total Transfers
718,678
Total Transfers In
1,173,511
497,920
1,600,000
1,600,000
100,000
718,678
-
Operatittg Transfers Out
Cost of Services Transactions
(355,811)
(470,709)
(470,709)
(470,709)
(470,709)
(470,709)
Benefits Fund
(7,74I)
(81000)
(81000)
(8,000)
(81000)
(81000)
Total Transfers
(300,704)
Trial Transfers Out
(31]0,704)
(343,5521
(478,709)
(478,709)
(478,709)
X478,709)
(478,709)
TOTAL TRANSIT FUND
r..
1�34,36�81.121,291
1121 "1
1,121,291
BENEFITS FUND
Operating Transfers In
General Fund
282,729
282,729
2,710,706
2,710,706
2,710,706
3,114,231
3,624,498
Electric Fund
39,368
39,368
561,260
561,Z60
561,260
640,903
729,772
Wastewater Fund
17,994
17,894
224,503
224,503
224,503
256,360
291,908
Water Fund
17,896
17,896
112;254
112,254
1 t2,254
128,184
145,956
General Fund -Cost of Medical
2,821,946
Electric Fund Medical
369,572
Sewer -Medical
229,705
Water Fund -medical
124,018
Library -medical
$0,226
125,000
125,000
125,000
125,000
125.000
Transit Fund
7,741
8,000
8,000
81000
81000
8,000
Total Transfers
2,665,585
'fatal Transfers In
3,1123,472
3,991,097
3,741,722
3,741,722
3,741,722
4,272,677
4,925,133
t rm-mating Trun>Kfers Out
Total Transfers from April Exp Report
Total Transfers
(128;649)
Total Transfers Out
(128,649)
- -
TOTAL BENEFITS VLM
3,013,472
3Z,43B
�,66raaaa�
3.711722
�aaasiwwae
- 3,741,722
a�w^wrre
3 74i 722
�
4,772,677
�..��.
4,925,133
..��
Exhibit E Page 4
2004-2005 FINANCIAL PLAN AND SUMMARY
VNITERFUND TRANSACTIONS - OPERATING TRANSFERS
Exhibit E Page 5
2001-2002
2002-2003
2003-2004
2003-2004 2003-2004
20042005
2003-2004
2004-2005
Requested
Revised
Revised
Revised
Actual
Actual
Budget
Difference Budget
Budget
Budget
Budget
SELF INSURANCE FUND
-
Operating Transfers In
General Fund
426,984
1,026,984
1,790.161
1,780,161
1,780,161
1,847,161
1,695,031
Electric Fund
206,649
206,649
617,691
617,691
617,691
637,691
580,066
Wastewater Fund
102,097
102,097
209,354
209,354
209,354
220,354
206,524
Water Fund
72,065
72,065
104,774
104,774
104,774
106,774
99,859
TntalTransfers In
907,795
_ 1,407,795
2,711,980
2,711,980
2,711,980
2,811,980
2,581,480
TOTAL SELF INSURANCE FUND
807,795
+�■rw
1,407,795��
2,711,980
■maw
- 2,711,980
2,711 0
1I 980
8��
.V81 "o
� �
TRUST AND AGENCY FUND
Operating Transfers Out
gt8,361)
(10,318)
Total Transfers Out
(18,361)_
10,318)
TOTAL TRUST AND AGENCY FUND
MAI)
`I
(10,318)
-
- -
-
Operating Transfers In
19,230,269
17,487,588
16,775,612
16,930,612
16,980,572
17,911,450
18,135,511
Operating Transfers Out
(19,230,269)
(17,487,588)
(16,775,612)
(16,930,612)
(16,980,572)
(17,911,450)
(18,135,511)
Exhibit E Page 5
M
X
Adjustments 2004-05
on
City Clerk
Genera( Fund
Item
Amount Comments
General Fund Capital Library Electric Water Sewer Other
iry M:Hager
�
(3.000)
(3,000)
Personnel Services
(37,800)
(37,900)
Communications
(3,51)0)
r3,500)
Supplies, Materials and Services -CM
(14,942)
(14,942)
Travel
(8,000)
(8,000)
w & City -w de Postage
(40,00% Stop Inserts
(4000)
1CMA fee
(81000)
(8,000)
Supplies, Materials and Services
(1.500)
(1,500)
Supplies, Materiaht and Services -Special Pmts
(10,128)
(10,128)
Extend VTO-1 year
(50,0001
(50.000)
Increase Hiring Freese to 26 Positions
(520,000)
(520,000)
Economic Development Coordinator
(115,800) 1 position
(115,800) -
Supplies, Materials and Scrvicee-Econ Dev
(3.950)
(3,950)
Supplies, Materials and Services -Community Promotion
(250)
(2517)
Supplies, Materials and Services -Non -Departmental
(4M
(480)
Supplies, Materials and Services -Telephone Account
(2,155)
(2,155)
Community Promotions
(16.x).
(16,050)
Special Payments
(1000)
(3,0001
Supplies, Materials and Services
(833,555)
(833,555)
City Clerk
Council Travel Account
(10,000)
(10.ODO)
Protocol Account
(3.000)
(3,000)
Supplies, Materials and Services • City Council
(2,453)
(2,453)
Supplies, Materials and Services
(5,0(10}
(5_000)
(20,453)
(20,453)
City Attorney
Supplies, Materials and Services
(1,532)
(1,532)
PCEJTCE Ldigation and Cie -an tip
1,351,000
875,500 975.500
1,349,468
(1,532) 875,500 875,500
Community Center
RoM (lack Arts Grant to 2000101
(25,000)
(25,ODO)
Supplies, Materials and Services
(37,374)
(37,374)
(62,374)
(82,374)
Community Development
Vacancies
(98,519) 2 positions
(90,519)
Supplies, Materials and Services
(26.907)
(289071
(123,428)
(123,428)
Information Systems
Eliminate One Positron
(48.353) 1 position
(48,353)
Supplies, Materials and Services
(38.50
(96,942)
(86,942)
Police Department
'
Overtime
(21,000)
(21.000)
High Crimes Investigator
(69,000) 1 position
(991000)
Transfer of Parking Heating Officer from CM
15,000
15,000
Redass Management analyst
(5,200)
(5,200)
Animal Shelter Part-time Stals
19,200
19,200
Supplies, Materials and Services
4�
[41,iIr0)
(102.180)
(102,181,1)
M
x
s
of
Adjustments 2004-05
Gerwal Fund
Item Amount Comments Genera( Fund capita( L(tsrag Electric Water Sewer Other
"'U"
Department
A) //'�- Firefighter
Deter Paramedic Program
to Performance Bonus
/w 04spaWhing Fee
\l� Vehicle Operations Course
NSupplies, Materials and Services
Finance Department
Vacancies
Supplies, Materials and Services
Shelf Field Services to Electric
Library
Cut Sunday Hours
Supplies, Materials and Services
Wated4Yastewater Utilities
Vacancies
Storm Water Analyst
Supplies, Materials and Services
Organization Evaluation
Maintenance Worker
Electric Utility Services
Vacancies
Professional Services Increase
Automated Meter Reading
Four Computers
SMfl Field Services from Finance
equipment
ent
Transportation
Traffic Mondor Equipment
Perks and Rec
PIT CAD Operator
Vacancies
Retutbish Basketball Floors
Relocation cost- Parks Office
Supplies, Materials an Services
Public Works
Vacancies
Reclass 4 Engineering Positions
Supplies, Materials an Services
(81,000) 1 position
(81,000)
(508,845) 8 positions
(508,845)
49,000 Approved by Council
48,000
41,000 Approved by Council
41,000
(12,595)
(12,595)
(95,332)
(05,3921
(578.772) (579, 772)
(140.929) 3 positions (140,923)
(30,90 (30.983)
f414,0D0) No immadiate savings (414M
(17,ODD) (17,0001
(15,910) (15.91(1)
(32,910) (32,910)
(200.089) 6 positions (41.994) (158,095)
450,166 Per Official Statement
(11,495)
450,109
(25.0]17)
Mow)
(12.5011) (12,5001
42,725 1 position
18,000
42,725
267,802
(270,489)
(54.494) 322.296
(527,25% 6 positions
(527,250)
(10.000)
(10.000)
(2.(%101
(2.(XIM
(7,000)
(7,000)
414,000 No immediate savings
414,000
(132,250) (132.250)
17,5M. 17.500
17,500 17,500
(11,495)
(11,495)
(142,879) 3 positions
(142,879)
Mow)
(5.00
18,000
18,000
(127115)
(127.115)
(270,489)
(270;489)
(111,402) 2 positions (111,402)
(26,400) (28.40
(1128,6110) (1126.6m
M
X
rM.r dget Adjustments 2004.05
(2,818,000)
(2,618,000) 2,816,800
Transfer of field Services
414,000
General Fund
Item
Amount Comments
General Fund Capital Library Electric Water Sewer Other
Decrees* In projected revanuesfSAVINGS
(264,412)
(264,412) - -
fV+an Resources
(57,625) (8,915)
(13,830)
Medical Account Decrease
(352,700)
(352,70.1
Supplies, Materials an Services
(28,882)
(26,682)
\iaa Leadership Lodi and UOP
5
4
125,000
(388,782)
(388,782)
acilities Service
I acancies
(93,423) 2limitions
(93,423)
Maintenance • Police Department
(8,500)
(8,500)
Reduce Janitorial Services
(57,500)
(57,500)
Rental Finance Department
108,100
108.100
--
(51,323)
(51,323) - - - -
Recurring Expenditure Changes
(f.W4984
13.348.8281 - _ Al ai0� (132.250} 821.008 997 798 _ -
One -Time Adjustments to Expenditures
(2,818,000)
(2,618,000) 2,816,800
Transfer of field Services
414,000
Suspend Admin Leave Payout
(150,000) Negotiable
(150,000)
913,746
Decrees* In projected revanuesfSAVINGS
Workers' Comp
(23.500)
(152,130)
(57,625) (8,915)
(13,830)
Election
82,350
62,3'50
Eliminate Other sources and Uses:
Audit of Erwisian
250,0W
1,000,000
125,000
125,000
General Liability
10015700
87,000
20,000 2,000
11,000
PERS Increase
190,000
190,000
Golden Handshake
400..00 _--•—,
._ 400000__
--
One -Time Expenditure Charrpes
821.850
417.220 _ -
(37.8251 120085
122 170
One -Time Adjustments to Revenues
State Take Away 705,000
Suspend property Tax transfer to Capital (1,994.495)
112,800 87,880 45,120 373,850 56.400 49,350
(1.994.495) 1,994.495
One -Time Adjustments to Revenues (1.289.4951 _ (1 861.8951 2Llltil-175 45.120 373.850 _ 58,400 _ 40,350
Adjustments to Other Sources Wses
Transfer to General Fund
(2,818,000)
(2,618,000) 2,816,800
Transfer of field Services
414,000
414,000 (414,0007
Increase in transfer to Benefits Fund
913,748
913,746
Decrees* In projected revanuesfSAVINGS
901.17:0
901.020
Eliminate de0clt In Tnlnspartatlon Fund
26,790
28.790
350.000 (350,000)
Eliminate transfer from Electric to OF Capital
350,OD0.
Eliminate Other sources and Uses:
vacancies
1,000,000
1,ODD,006
Carry-over
250,000
250,000
Estimated revenues
233,237
233,237
1,472.796 1.122,795 2,988,000 (784.000)
5028175 12.210 (580.225) 797.491 1,189.318
Total Adjustment to Fund Balance {1.089.834) ,_, (3 i3gD �„ -
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
2004-0 FINANCIAL PLAN AND BUDGET
REGULAR POSITIONS BY DEPARTMENT
2001-02 2002-03 2003-04 2004-05
Recommended
Budget Budget Budget Budget
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 I/Il
1.0
1.0
1.0
1.0 .
Secretary to the City Manager
1.0
1.0
1.0
1.0
4.0
4.0
4.0
4.0
CITY ATTORNEY
City Attorney
1.0
1.0
1.0
1.0
Deputy City Attorney 1111
1.0
1.0
1.0
1.0
Legal Secretary
1.0
1.0
1.0
1.0
3.0
3.0
3.0
3.0
CITY CLERK
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
3.0
4.0
4.0
4.0
COMMUNITY CENTER
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 1111
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 Clerk
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
0.0
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 Servke B Program Manager
0.0
0.0
0.0
1.0
Electric Apparatus Mechanic
1.0
1.0
1.0.
1.0
Exhibit G Page 1
2004-0 FINANCIAL PLAN AND BUDGET
REGULAR POSITIONS BY DEPARTMENT
2001-02 2002-03 2003-04 2004-05
Recommended
Budget Budget Budget Budget
Electric Foreman/Forewoman 4.0 4.0 4.0 4.0
Electric Lineman/Linewomen
10.0
10.0
10.0
10.0
Electric Lineman/Linewoman (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 Servkes Supervisor
0.0
0.0
0.0
1.0
Manager Business Pian & 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
Meter 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 I/11
3.0
3.0
3.0
3.0
Utility Service Operator I/11 - 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 1111
2.0
2.0
2.0
2.0
Accounting Clerk 1/11
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
39.0
Exhibit G Page 2
2094-05 FINANCIAL PIAN AND BUDGET
REGULAR POSITIONS BY DEPARTMENT
2001-02 2002-03 2003-04 2004-05
Reconunandled
Budget Budget Budget Budget
rWit- MPAKI MCN I
1.0
1.0
1.0
1.0
Administrative Secretary
1.0
1,0
1.0
1.0
Fire Battalion Chief
4.0
4.0
4.0
4.0
Fire Captain
12.0
12.0
12.0
12.0
Fire Chief
1.0
1.0
1.0
1.0
Fire Division Chief
2.0
2.0
2.0
2.0
Fire Inspector
1.0
1.0
1.0
1.0
Fire Engineer
16.0
16.0
16.0
16.0
Firefighter 1/II
17.0
20.0
.23.0
23.0
Paramedic/Firefighters
0.0
0.0
0.0
0.0
Sr. Administrative Clerk
1.0
1.0
1.0
1.0
Librarian I/ll
55.0
58.0
61.0
61.0
HUMAN RESOURCES
6.0
6.0
6.0
6.0
Administrative Clerk
1.0
1.0
1.0
1.0
Administrative Secretary
1.0
1.0
1.0
1.0
Human Resources Director
1.0
1.0
1.0
1.0
Human Resources Technician
1.0
1.0
1.0
1.0
Management Analyst Trainee I/ll
1.0
1.0
1.0
1.0
Risk Manager
0.0
0.0
1.0
1.0
Senior Human Resources Analyst
1.0
1.0
0.0
0.0
12.0
6.0
6.0
6.0
6.0
INFORMATION SYSTEMS
Data Processing Manager
1.0
1.0
1.0
1.0
Data Processing Programmer Analyst IIII
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 I/ll
3.0
3.0
3.0
3.0
Library Assistant
6.0
6.0
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
15T- ----737-
1.0
1.0
14.0
15.0
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 Illi
8.0
12.0
12.0
12.0
Management Analyst Trainee I/11
1.0
1.0
1.0
1.0
Park Maintenance Worker 111
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 .
Exhibit G Page 3
2004-05 FINANCIAL PLAN AND BUDGET
REGULAR POSITIONS BY DEPARTN[ENT
2001-02 2002-03 2003-04 2004-05
Recommended
Budget Budget Budget Budget
Senior Facilities Maintenance Worker 1.0 1.0 1.0 1.0
Welder -Mechanic
1.0
1.0
1.0
1.0
Engineering Technician 1/11
29.0
34.0
34.0
34.0
POLICE DEPARTMENT
2.0
3.0
3.0
3.0
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 1111
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 1111
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
118.0
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 EngineWAssociate Civil Engineer
2.0
3.0
3.0
3.0
Public Works Inspector 1111
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 1/II/III/]V
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
0.0
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
Exhibit G Page 4
200445 FINANCIAL PLAN AND BUDGET
REGULAR POSITIONS BY DEPARTMENT
2001-02 2002-03 2003-04 2004-05
RecornnxwmW
Budget Budget Budget Budget
Lead Equipment Mechanic 2.0 2.0 2.0 2.0
Parts Clerk
1.0
1.0
1.0
1.0
Senior Administrative Clerk
0.0
0.0
1.0
1.0
Senior Facilities Maintenance Worker
1.0
1.0
1.0
1.0
Welder -Mechanic
1.0
1.0
1.0
1.0
Environmental Compliance Inspector
17.0
17.0
17.0
17.0
STREETS DIVISION
1.0
1.0
1.0
1.0
Adminstrative Clerk
0.0
1.0
1.0
1.0
Assistant Streets Superintendent
0.0
0.0
1.0
1..0
Lamer/Maintenance Worker Illi
13.0
13.0
13.0
13.0
Management Analyst Trainee 1/11
0.0
0.0
0.0
0.0
Office Supervisor
1.0
1.0
1.0
1.0
Sr. Administrative Clerk
1.0
1.0
1.0
1.0
Street Cleanup Worker I/11
1.0
1.0
1.0
1.0
Street Maintenance Worker III
8.0
8.0
8.0
8.0
Street Superintendent
1.0
1.0
1.0
1.0
Street Supervisor
3.0
3.0
3.0
3.0
Street Contracts Administrator
1.0
1.0
0.0
0.0
Tree Operations Supervisor
1.0
1.0
1.0
1.0
30.0
31.0
31.0
31.0
WATERIWASTEWATER DIVISION
Assistant Wastewater Treatment Superintendent
1.0
1.0
1.0
1.0
Assistant Water/Wastewater Superintendent
1.0
1.0
1.0
1.0
Chief Wastewater Plant Operator
1.0
1.0
1.0
1.0
Engineering Technician 1/111111/IV
0.0
0.0
0.0
0.0
Environmental Compliance Inspector
2.0
2.0
2.0
2.0
Laboratory Services Supervisor
1.0
1.0
1.0
1.0
Laboratory Technician 1/11
2.0
2.0
2.0
2.0
Laborer/Maintenance Worker 1111
7.0
7.0
7.0
8.0
Plant & Equipment Mechanic
4.0
4.0
4.0
4.0
Public Works Inspector 1/11
1.0
1.0
1.0
1.0
Senior Civil Engineer
1.0
1.0
1.0
1.0
Senior Engineering Technician
1.0
1.0
1.0
1.0
Senior Plant & Equipment Mechanic
2.0
2.0
2.0
2.0
Wastewater Plant Operator 1/II
6.0
6.0
6.0
6.0
Water Conservation Officer
1.0
1.0
1.0
1.0
Water/Wastewater Maintenance Worker 111
5.0
5.0
5.0
5.0
Water/Wastewater Superintendent
1.0
1.0
1.0
1.0
Water/Wastewater Supervisor
3.0
3.0
3.0
3.0
40.0
40.0
40.0
41.0
TRANSPORTATION & COMMUNICATIONS
Transportation Manager
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
Total Public Works
108.0
110.0
110.0
111.0
TOTAL REGULAR POSITIONS
457.0
476.0
480.0
481.0
Exhibit G Page 5
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
Exhibit H Page 2
REGULAR POSITIONS BY DEPARTMENT
2001-02 2002-03 2003-04 2004-05
Recommended
_ Budget Budget Budget Budget
Electric Foreman/Forewoman 4.0 4.0 4.0 4.0 �
Electric LinemantLinewoman
10.0
10.0
Electric Lineman/Linewomen (Apprentice)
0.0
1.0
Electric Meter Technician
1.0
1.0
Electric System Supervisor
1.0
1.0
Electric Troubleshooter
2.0
2.0
Electric Utility Director
1.0
1.0
Electric Utility Rate Analyst*
1.0
1.0
Electric Utility Superintendent
1.0
1.0
Electrical Drafting Technician
1.0
1.0
Electrical Engineer
1.0
1.0
Electrical Estimator
3.0
3.0
Electrical Technician
2.0
2.0
Electrician
2.0
2.0
Field Service Representative
0.0
0.0
Field Services Supervbor
0.0
0.0
Manager Business Plan & Marketing*
1.0
1.0
Manager Electric Services
1.0
1.0
Manager Engineering & Operations
1.0
1.0
Manager, Rates & Resources*
1.0
1.0
Meter Reader
0.0
0.0
Metering Electrician
1.0
1.0
Senior Electric Troubleshooter
1.0
1.0
Senior Electric Utility Rate Analyst*
1.0
1.0
Senior Electrical Estimator
1.0
1.0
Senior Power Engineer
0.0
0.0
Sr. Administrative Clerk
1.0
1.0
Utility Equipment Specialist
1.0
1.0
Utility Operations Supervisor
1.0
1.0
Utility Service Operator 1111
3.0
3.0
Utility Service Operator 1/11 - Relief
1.0
1.0
50.0
51.0
*only three positions will be filled at any one time
FINANCE DEPARTMENT
Accountant 1111 2.0
Accounting Clerk 1111 3.0
Accounting Manager 1.0
Buyer 1.0
Customer Service and Revenue Manager
Customer Service Representative Illi
Customer Service Supervisor
Field Service Representative
Field Service Supervisor
Finance Technician
Finance Director
Management Analyst
Meter Reader
Parking Enforcement Assistant
Purchasing Technician
Purchasing Officer
Senior Accountant
Senior Customer Service Representative
,Senior Storekeeper
Storekeeper
Exhibit G Page 2
1.0
7.0
1.0
3.0
1.0
3.0
1.0
3.0
1.0
1.0
1.0
0.0
3.0
1.0
1.0
35.0
2.0
4.0
1.0
1.0
1.0
9.0
1.0
3.0
1.0
3.0
1.0
3.0
0.0
1.0
1.0
1.0
3.0
1.0
1.0
38.0
10.0
1.0
1.0
1.0
2.0
1.0
1.0
1.0
1.0
0.0
3.0
3.0
2.0
0.0
0.0
1.0
1.0
1.0
1.0
0.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
3.0
1.0
52.0
2.0
4.0
1.0
1.0
i.0
9.0
1.0
3.0
1.0
3.0
1.0
3.0
0.0
1.0
1.0
1.0
3.0
1.0
1.0
38.0
10.0
1.0
1.0
1.0
2.0
1.0
1.0
1.0
1.0
0.0
3.0
3.0
2.6
3.0
1.0
1.0
1.0
1.0
1.0
3.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
3.0
1.0
60.0
1.0
4.0
1.0
1.0
1.0
9.0
1.0
0.0
0.0
3.0
1.0
1.0
0.0
0.0
1.0
1.0
1.0
3.0 .
1.0
1.0
31.0
Significant Expenditure Requests
Fiscal Year 2004105
Tentatively Approved
Dept./Request Approved Denied
Police
Reclass Management Anaylist li $5,185
Hire High Tech Crime Investigator $69,000
Fire
Fire Admin. Office Relocation
$40,000
Hire Firefighter (1)
$81,000
Implement Paramedic Program
$506;845
Performance Incentive Bonus
$48,000
Increase in Physical Exam Costs
$5,000
Increase in Dispatching Contract
$41,000
MDG Tech. Grant Match
$65,400
SCBC Grant Match
$24,750
Foam Consortium
$4,500
Emergency Vehicle Ops Course
$12,595
PW Water/WasteWater Utilities
Storm Water Mngmt. Analyst $66,000
Organizational Eval & Restructure $25,000
Hire PW Maint. Worker for Plant $42,725
Electric Utilities
Professional Services Increase $10,000
Contract Automated Meter Reading $2,000
Replace 4 computers $7,000
Convert Contract Electric Drafting Tech to FT $0
Hire Electrical Technician a ($45,000)
Convert Contract Utility Equip Specialist to FT $0
Convert Contract Customer Svs Mngr to FT $0
Convert Program Coord to FT $0
Transportation
Traffic Monitor Replacement $17,500
Dept./Request A� rp Dyed Denied
Parks and Recreation
PT Intern CAD Operator $11,495
Refinish Basketball Floors _ $5,000
Purchase Sod Cutter $5,000
Parks Division Office Relocation $16,000
Library
Convert Contract Literacy Prog. Coord to FT $36,148
Community & Economic Development
PW Reclass Engineering Positions $26,400
PW AutoCAD Version Upgrade & Sub. Service $18,000
Information Systems
Software Upgrade for Orcom GUI Interface $11,000
Convert Contracts to FT Senior Programmers $0
City Clerk
Additional Election Costs $62,350
Human Resources
Additional General Liability $100,000
Reduce Workers Comp ($230,000)
Finance
Reclass Accountant 1 to Management Analyst $0 $0
Organizational Support Services - Facilities
Additional Maintenance New PD Building $120,000
Reduction of Janitorial Services ($57,500)
Increase Rent for Finance New Location $108,085
Total: $223,160 $1,037,318