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HomeMy WebLinkAboutStaff Report 1.A 02/09/20091.A CITY OF PETALUMA, CALIFORNIA February 9, 2009 MEMORANDUM FinanceDepartatent, 71 English Street, Petaluma, CA 94952 (707) 778-4352 Fax (707) 778-4418 E-mail: finance@cipetalunra.ca. its DATE: February 9, 2009 TO: John C. Brown, City Manager kv FROM: Tamera Haas, Interim Finance Direct SUBJECT: FY 08-09 Mid -Year Budget Review — General Fund This report provides an overview of the General Fund through December 31, 2008. The mid- year budget review is intended to provide the City Cowicil with an update on the revenues and expenditures for the general fund that were budgeted for FY 2009 and a preliminary look at FY 2010 estimated revenues to begin the budget process for "where we are going in the future". To provide a point of reference on "where we have been" and "where we are" this year's review includes additional financial comparisons. They include the last two 12 month fiscal years, FY 2007 and FY 2008; and the last two mid -year points, December 31, 2007 and 2008, respectively. (Attachment A) Fund Balance at June 30, 2008 is $3,610,977 of this amount $557,996 is the remaining reserve for contingencies and $0 is the unreserved figure. (Bottom of Attachment A) For the Mid -Year Budget 2008-09 total General Fund Revenues collected were at 41% of total estimated revenues. Total General Fund Budgeted Revenues were $37,073,500 and actual collections were $15,204,884 (Attachment B). Total Budget Expenditures are $36,802,800 with mid -year actual expenditures at $17,304,977 or 47% (Attachment Q. Attachments to the Report: 1. Attaclmient A — General Fund Summary 2, Attachment B — Revenue Detail 3. Attachment C — Expenditures Detail 4, Exhibit A — FY 2009 Mid Year Adjustments to appropriations and revenue estimates City of Petaluma, California February 9, 2009 Fiscal Year 2008-09 Mid -Year Budget Review — General Fund Report This report provides an overview of the General Fund though December 31, 2008. The mid- year budget review is intended to provide the City Council with an update on the revenues and expenditures for the general fund that were budgeted for FY 2009 and a preliminary look at FY 2010 estimated revenues to begin the budget process for "where we are going in the future". To provide a point of reference on "where we have been" and "where we are" this year's review includes additional financial comparisons. They include the last two 12 month fiscal years, FY 2007 and FY 2008; and the last two mid -year points, December 31, 2007 and 2008, respectively. The most significant change from the last two years is the rapid decline of $8.5 million or 16% in revenues that outpaced expenditure reductions of $2.7 million or 5% requiring the use of $5.3 million or 60% in fund balance or almost all contingency reserves. The remaining fund balance at June 30, 2008 is $3.6 million of which $558 thousand is left in contingency reserves. Taking a close look at the completion of six months at December 31, 2008 compared to the same time last year, overall revenues are down $4.5 million or 23% once again, outpacing expenditure reductions of $2 million or 11%, which is not enough to compensate for the revenue loss, leaving a mid -year deficit of $2.1 million. During our careful analysis, we did discover some significant timing differences in the mid -year point that differed from last year. For example, revenue timing issues: $500 thousand in property tax received in January that is normally received with December remittance, fines and penalties of $93 thousand, interest allocation of $90 thousand for a total of $686 thousand. The revenues are offset by the expenditure timing issue for the Sonoma County property tax collection fee of $212 thousand recorded in December when this fee has been historically on the April property tax remittance. Even with all these considerations the net revenues of $474 thousand reduces the mid point deficit to $1.6 million which is still a significant difference from the prior mid -year point. Moving forward in comparing the mid -year point FY 2009 to original FY 2009 budget total General Fund Revenues collected were at 41 % of total estimated revenues. The Total General Fund Budgeted Revenues were $37 million and actual collections were $15.2 million. This shows that revenues are declining, but what we don't know is how far they will fall and neither do the most experienced economic experts with the irrational markets and out of whack indicators. Expenditures will have to be monitored very carefully over the balance of the fiscal year not only to stay within budget, but to stay within declining revenues, since reserves are low. Total Budget Expenditures are $36.8 million which included significant cuts in positions, service and interfund charges to balance the adopted general fund budget in October 2008. The net mid -year requested budget revisions, plus FY 2007-08 carry forward encumbrances total $74,200 and raise the total budget to $36.9 million. Mid -year actual expenditures are $17.3 million or 47% of budget. This shows a trend within budget expectations at mid -year, but outpacing revenues. The revenue and expenditures trends show the importance in maintaining a cautious and conservative approach in revising revenues estimates in the final 6 months of FY 2009 and preliminary projections for FY 2010. Actual revenue and expenditures (or expenses) were analyzed as of December 31, 2008, the first six months of the fiscal year. Attached to this report are several schedules that provide detail regarding the first six months. Revenue Detail by Account - Attachment A: This report provides a summary page followed by revenue account detail. The report shows two years of history, the mid -year point 12/31/08, original adopted budget for FY 2009, proposed Revised Budget for FY 2009, and Preliminary Estimates for FY 2010. The threshold for revising FY 2009 and FY 2010 Revenue Estimates was for line items over $100,000, although exception were made in some cases for line items that clearly needed to be revised based on trends. Some line items such as Recreation and Parks fee reviews came in after the production of this report. As of date the impact is an additional reduction of $150,000. Police revenues required more time for review, however they are being reviewed and revision will be proposed with the final mid -year adjustments. Expenditure Detail by Division/Cost Center - Attachment B: This report provides a summary page that shows expenditures by operating department and expenditure by category. The report shows two years of history, the mid -year point 12/31/08, original adopted budget for FY 2009, proposed Revised Budget for FY 2009, and Preliminary Estimates for FY 2010. The proposed Revised Budget for FY 2009 reflects all mid -year appropriations from exhibit A. The Preliminary FY 2010 estimate shows a flat budget based on the original FY 2009 budget with the exception of the $212 thousand appropriation for the Sonoma County tax collection fee which is a reoccurring expense. REVENUE PROJECTIONS — GENERAL FUND In developing the revised FY 2009 and preliminary revenue estimates for FY 2010 staff began by identifying those revenues that were susceptible to change based upon economic activities. Certain revenues, such as investment income, fines and forfeitures and most intergovernmental revenues do not grow based upon economic activity levels. Estimates for these revenues were developed upon historical experience, discussions with other departments and agencies. A conservative approach was used in developing estimates. General Fund revenues through December 31, 2008 are trending under budget estimates at 41 %. It is projected that if economic downturn trends continue for the balance of the year, that the General Fund Revenues will be below original budget. The total revenue revision for FY 2009 is a decrease of $898,050 or 2%. This does not take into consideration a revision to the $1 million budget for general fund CIP administration charges. Mid -year administration charges to CIP projects are trending at 16% of budget and based on a straight line trend would end the year at $325,340 compared to last year's actual of $354,641. This would leave an approximate shortfall of $650,000 that could potentially impact decision making for the remainder of the fiscal year. This revenue will fluctuate based on the number of active CIP projects. Further analysis is required and beyond the scope of this report that will be part of the FY 2010 budget process. The following sections of this report are organized by revenue categories that make up the general fund. An analysis by revenue group is provided. The percentage next to each title is the portion each revenue source represents to overall general fund revenues. This is to provide perspective on the magnitude of the impact of fluctuations to the overall general fiord by the largest revenue sources. PROPERTY TAXES - 20% Property Taxes are received generally in two major installments. The first installment is received December 15"' - with the second installment around April 15`h. Property taxes include Secured Property Tax, Unsecured Property Tax and Supplemental Property Tax. As of December 31, 2008 total General Fund Property Taxes received totaled $3,442,861. The budget l i for property taxes is $7,450,000. Therefore we have received 37% of budget which is lower than in last year's 58%. Per discussions with the County the City's increase in assessed value (1.61%) was outpaced by growth in the Redevelopment Agency area by approximately 10%. As a result, the City is projected to receive less net revenue in FY 2009. Overall, it is projected that Property Taxes will be below budget estimate by $189,000 and FY 2008-09 is revised down to $7,261,000 to be consistent with County projections. In 2008-09, growth in the City (1.61%) lagged a little behind the countywide growth rate (2.73%). The County Assessor will not have firm numbers for the 2009-10 tax roll until around May, however the preliminary estimate for countywide growth FY 2010 is 1% to 1.5%, so 0% growth in FY 2009-10 is a prudent preliminary revenue estimate for the City at this time. SALES TAXES - 28% Sales taxes are received on a monthly basis from the State (Board of Equalization). For the first two months of each quarter, the City receives estimates of actual receipts. These estimates are based on the quarter of the previous year. Total Sales Tax budget is $10,500,000 and receipts projected through December were $4,107,266. This represents 39% of budget estimate, which is lower than last year's 47% of budget estimate. Based on Sales tax consultant's most conservative forecast for FY 2009 and FY 2010, sales tax revenue is estimated to be $10,700,000 and $10,200,000 respectively. The FY 2009 is expected to exceed projections by $200,000 due to payments from prior periods which are often late payers or audit adjustments that were adjudicated during the quarter. At this point in time, to be conservative the recommendation is to keep estimate at $10,500,000 for FY 2009 since negative growth trend is likely to continue. The State Board of Equalization is projection Statewide negative growth in sales tax for California through March 2010 (ranging from -8% to - 1 % per quarter). FRANCHISE FEES - 8% Major Franchise Fees are collected from Comcast Cable Company, Green Waste Management, and Pacific Gas and Electric Co. The total Franchise Fee budget was $2,891,000. Through 12/31/08, the City has received $892,286 or 31%. We receive an annual payment of $400,000 in April of each year for PG&E fees for the entire year. The midyear adjustment moves Green waste recovery Franchise Fees budget of $300,000 to Public Works Street Maintenance Fund as per Resolution 2008-182 adopted on September 15, 2008. The related street maintenance expense budget for $250,000 will also be moved to the Street Maintenance Fund. FY 2010 Preliminary revenue estimate is the same until Green Waste Management future rate increases are known. REAL PROPERTY TRANSFER TAX -2% The economy has continued to weaken in the real estate markets over the first six months of the fiscal year. During the first six months of this year, the City received $389,343 or 49% compared to a budget of $800,000. This level would suggest that the City will receive V approximately $770,000 in Real Property Transfer Tax, or $30,000 below budget. This assumes the real estate market continues to be weak. This revenue will vary based on the number of properties sold within the city and is difficult to predict. It is anticipated that the real estate market will continue in a slump through FY 2010. Preliminary estimate for FY 2010 is $750,000. BUSINESS LICENSE FEES - 2% The City charges a business license fee on business within the incorporated city limits of Petaluma. The business tax is based on gross receipts. It also charges business license on business transacting business in the City, such as delivery companies, contractors etc. The business license is on a Calendar Year program. The total budget for Fiscal Year 2008-09 is projected at $875,000. Retail Sales is a good barometer of the local health of the business community and based on the decline is sales tax revenue it would be reasonable to assume that business license tax would move in the same direction, thus a reduction (approx 10% or $75,000) in the original estimate to $800,000 for FY 2009 and $750,000 for FY 2010 is recommended. Billing for Business License occurs in January. Consequently, revenues are received after 12/31/08. LICENSES, PERMITS AND FEES - 2% The annual budget for this category is $580,000. We have received at 12/31/08, $234,211, or 40%. This category includes Fire Plan Check Fees, Animal Licenses, Fire Sprinkler Fees and a variety of other Department fees. These fees will vary based on many factors, such as residential and construction activity and can be difficult to predict so a conservative revenue estimate is wise during highly uncertain economic times. With this revenue trending below midyear expectations a revision to $500,000 is recommended for FY 2009 and FY 2010 at this time. FINES, FORFEITURES AND PENALTIES - 2% This category includes Criminal Court Fines, Health and Safety Fines, Parking Fines and Vehicle Code Fines. Total budget for this category is $603,000. Collections at Mid -Year are reported at $191,853 or 32% of budget projections. If this trend continues this revenue source will not meet projections. Parking Fines are included and a timing difference is the recording of these fines was discovered to be $93,000 for the month of December. Taking this into consideration, total receipts at mid- year of $35,009 and $93,000 would be a total of $128,009 and is 42% of budget instead of 12%. Even with the revision of the trend in Parking Fines, over all if this trend continues this revenue source will not meet projections. Therefore the revised estimate is $513,000 for FY 2009 and FY 2010. INVESTMENT EARNINGS AND RENT - 2% This category includes General Fund interest earnings, and various income from lease or facilities rentals. The budgeted revenue is $600,000 and mid -year revenues are $175,320 or 29%. Total interest to be allocated not recorded for the six month period ending December 31, 2008 is $93,000. Interest is down due to declining interest rate and cash balance in the general fund. As this trend continues, the projected revenue is revised to $436,000 for FY 2009 and $379,000 for FY 2010. INTERGOVERNMENTAL - 13% $4,250,000 or 86% of this revenue category is Motor Vehicle In Lieu Fees and appear to be on track to meet projections. This category also includes various State Grants, Federal Grants, State Subventions, Peace Officer's Standard Training (POST) reimbursements and other intergovernmental revenues. Total Budget projections for this category are $4,980,000. Actual receipts at mid -year are $2,360,173 or 47%. It is projected to below original budget due to an over estimate on State receipts. Revised revenues are $4,914,950 for FY 2009 and $4,850,000. This category also includes State Subvention, Police Public Safety sales tax known as Proposition 172 and is at risk due to the State cash crisis. CHARGES FOR SERVICES - 14% This Category includes various department charges for services (Technology, Worker's Compensation, etc), Admin Charges to Capital Projects (CIP) and Recreation charges service fees. Total budget for this category was projected at $5,236,500. Receipts at Mid -Year are $2,199,155 or 42% of budget projections. Staff estimates that total revenues will not meet projections in this category due primarily to Ellis Creek Project charge being suspended. The Administrative Charge to CIP was budgeted at $1,000,000. Actual charges at mid -year have been total $162,670 or 16% of budget. The plan is to have Maximus consulting update their Cost Allocation Study to establish the overhead costs for each of the departments and include the evaluation of a CIP overhead charge. In conjunction with the Study, an A-87 Federal cost plan will need to be completed to recover administrative charges from federal grant projects. OTHER REVENUES - 1% The annual budget for this category is $257,000. It includes various miscellaneous department revenues that do not fit in any other category. This revenue estimate is revised by $54,000 due to a mid -year adjustment for reimbursement for two State Fire responses. The revised estimate is $311,000 for FY 2009 and $207,000 for FY 2010. TRANSFERS IN- 6% The total original FY 2009 budget is $2,301,000. The single largest transfer to the general fund is $1,513,000 in Transient Occupancy Tax (TOT) revenues. Upon carefully review of monthly TOT revenues this revenue source is projected to decline in FY 2009 by 13% or $200,000 due to the decrease in business and tourism travel. This could impact future transfers or funding to other projects. The revenue estimate is revised to $1,300,000 and made in the TOT fund and included on exhibit A. The TOT transfer for FY 2010 is estimated at $1,300,000. Supplemental Law Enforcement-CAD/RMS original FY 2009 budget is $170,000, and includes $70,000 in onetime monies. The estimate for FY 2010 is $100,000. This revenue is at risk due to the State's budget crisis. Other transfers represent a reliance on reserve balances to support the general fund, such as the $500,000 from Risk Fund Balance. The intergovernmental charges to the Risk Fund were suspended in the FY 2009, thus no stream of revenue is going into the fiord to replace depleted b reserve. These types of one-time funding sources will need to be replaced with reoccurring revenue streams to support reoccurring expenditures for the general fund to remain solvent. GENERAL FUND EXPENDITURES The review of expenditures is by each department with explanations for variances over the 50% mid -year point. Realizing that revenues are declining at unprecedented rates and with the potential impacts from the State's $42 billion budget problem, general fund departments could try to finish FY 2009 5% under budget. Under this example, this would equate to a reduction in expenditures of approximately $l .8 million that would help offset the growing revenue shortfall. Attachment B is a summary of General Fund expenditures, which detail actual expenditures through December 31, 2008. The report provides a summary by operating department and by expenditure category. During the finance department's review of salaries citywide, we noticed a timing issue caused by separation/retirement payouts during the first half of the year. The timing of the payouts overstates the combined salary/benefit budget line items in most cases for the mid -year analysis (by department cost center). Our year end procedure is to transfer this type of payout cost from their home department to the employee benefits internal service fund. This relieves the burden of additional payroll for unanticipated payouts at the department level and transfers the cost to the fund that collects the revenue (via a citywide accrual) from each department per pay period. This overstatement should even out through the end of the year. In our overall analysis of annualized salaries including vacancy savings from positions (not to be filled) the city is trending to finish the year at 97% of budget. Upon careful analysis we discovered that the personnel allocations differed in the system for the first part of FY 2009 prior to the final adoption of the general fiord budget in October. The personnel allocations are under review to be adjusted in the second half of the year to be consistent with budget allocations. Overall General Fund salaries and benefits are trending within budget expectations at 48% and 45% respectively. Total General Fund expenditures were budgeted at $36,802,800. Mid -year expenditures through December 31, 2008 were $17,304,977 or 47% of budget projections. Overtime must be watched closely in Police and Fire Departments, due to several staff vacancies in each department, to remain within budget. EXPENDITURE ANALYSIS BY DEPARTMENT General Government This area consists of the Departments of City Council, City Clerk, City Attorney, City Manager, Human Resources and General Plan Administration. Total budget for the General Fund portion of this area was set at $1,556,750. Mid -year actual is reported at $699,806 or 45% of projected budget. 7 Finance Department Total budget for this department is $1,283,800. The mid -year actual is $779,308 or 61%. This year the Sonoma County Property Tax Collection Fee of $212,200 was included on the December property tax remittance to the City creating a timing difference in when this fee is recorded. Cash flow is a critical issue for all agencies and it is no surprise that the County would move up the collection of this fee that has been historically included on the April remittance. The fee was not included in the original FY 2009 budget adopted by Council and thus skews the finance operations budget. Without this charge, the budget is trending at 44% or 6% below budget expectations. Police Department Total Police Department Budget (including Animal Services) is $16,824,600. Mid -year actual is reported at $7,616,636. This represents 45% of budget projections. Fire Denartment Total Budget for Fire Department is $7,781,800. Mid -year actual expenditures are reported at $3,623,803 or 47% of budget projections. Community Development Department Total Budget for Community Development Department is $370,100. Mid -year actual expenditures are reported at $131,058 or 35% of budget for Fiscal Year 2008-09. Parks and Recreation Total Budget for Parks and Recreation Department is $4,160,100. Mid -year actual expenditures are reported at $2,253,326 or 54% of budget projection for Fiscal Year 2008-09. This trend is directly related to increase in utility costs in the Park Maintenance cost center. Utilities make of nearly 20% of the budget and thus can impact the budget significantly. Public Works Total Budget for Public Works is $4,282,750. Mid -year actual expenditures are reported at $1,929,586 or 45% of projected budget for Fiscal Year 2008-09. SUMMARY The City ended fiscal year 2007-08 with a Fund Balance decrease of ($5,360,799) in the General Frmd. Fund Balance at June 30, 2008 is $3,610,977 of this amount $557,996 is the remaining reserve for contingencies and $0 is the unreserved figure. Fiscal Year 2008-09 is estimated to end with a negative balance of Expenditures over Revenue without a plan to mitigate against falling revenues. The FY 2009 projected revenue shortfall is $972,250 as shown on the recap. This takes into consideration in maintaining the FY 2009 reserve contingency amount of $270,700. FY 2008-09 Recap General Fund Revenues Total Revised Revenues F%rdt General Fund Expenditures Adopted 12/31/08 % Denartment Budget Actual Received Property Taxes $7,450,000 $3,442,861 46% Sales Tax 10,500,000 4,107,266 39% Franchise Fees 2,891,000 892,286 31% Property Transfer Tax 800,000 389,343 49% Business License 875,000 28,989 3% Licenses, Permits and Fees 580,000 234,211 40% Fines, Forfeitures, Penalties & Other 603,000 191,853 32% Investment Earnings & Rent 600,000 175,320 29% Intergovernmental 4,980,000 2,360,173 47% Charges for Services 5,236,500 2,199,155 42% Transfers In 2,301,000 1,121,500 50% Total $37,073,500 $15,204,887 41% Net Mid Year Revised Estimates89( 8,050) Total Revised Revenues F%rdt General Fund Expenditures FY 08-09 Budget Contingency 270,700 2.6% Reduction needed to cover Revenue shortfall97( 2,250) Total Revised & Adjusted Expenditures $36.175.4.50 *Includes FY 07-08 Encumbrance Carry Fomard L� Adopted 12/31/08 % Denartment Budget Actual Received General Government $1,556,750 $699,808 45% Finance 1,283,800 779,308 61% Police 16,824,600 7,616,635 45% Fire 7,781,800 3,623,804 47% Community Development 370,100 131,058 35% Public Works 4,282,750 1,929,587 45% Parks and Recreation 4,160,100 2,253,328 54% Transfers Out 542,900 271,450 50% Budget Total $36,802,800 $17,304,978 47% Net Mid Year Budget Revisions* 74,200 Total Revised Expenditures $36,877,000 $17,304,978 47% FY 08-09 Budget Contingency 270,700 2.6% Reduction needed to cover Revenue shortfall97( 2,250) Total Revised & Adjusted Expenditures $36.175.4.50 *Includes FY 07-08 Encumbrance Carry Fomard L� Y 7 E. 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'aoo ' n 0 0 0 o a> Ca`.riiw`cma'u.LMUGH F L -o o❑ n c E r1 c7i+-a.i:.Uacu o E- "' D c tow v 0 0 v o C4uC�ME- O b r PROPERTYTAXES SALES TAX OTHER TAXES LICENSES, PERMITS AND FEES FINES/ FORFEITURES/PENALTIES INVESTMENT EARNINGS AND RENT INTERGOVERNMENTAL CHARGES FOR SERVICES OTHER REVENUE TOTAL TRANSFERSIN GENERAL FUND REVENUES CITY OF PETALUMA rrC{ C �l I to dG % —B GENERAL FUND REVENUES/DETAIL BY ACCOUNT FY 2009 MID YEAR REVIEW Preliminary FY 06-07 FY 07-08 12/31 YTD FY 08-09 % Budget FY 08-09 FY 09-10 Actual Actual Actual Budqet (ab 12/31 Revised Estimate $ 7,135,526 S 7,392,338 $ 3,442,861 S 7,450,000 46% $ 7,261,000 $ 7,261,000 11,483,300 11,649,972 4,107,266 10,500,000 39% 10,500,000 10,200,000 4,397,162 4,258,561 1,310,618 4,566,000 29% 4,161,000 4,091,000 1,788,069 1,439,710 234,211 580,000 40% 541,000 531,000 689,030 661,025 191,853 603,000 32% 513,000 513,000 859,278 709,223 175,320 600,000 29% 436,000 379,000 5,052,139 4,923,245 2,360,173 4,980,000 47% 4,914,950 4,850,000 7,576,966 5,293,029 2,199,155 5,236,500 42% 5,236,500 5,231,500 11884,033 5.857,198 61.930 257.000 24% 311.000 207,000 $ 50,865,503 S 42.184.301 $ 14.083.387 S 34.772.500 41% $ 33.874.450 S 33.263,500 1140,000 1.327,805 1.121.500 2.301.000 49% 2301.000 2.018.000 $ 52,005,503 $43,512105 $ 15.204.857 S 37.073.500 410,' S 36.175.450 $ 35.281.500 /2-- PROPERTYTAX Secured Unsecured Supplement-Sec/Unsecured HOPTR Sonoma County TOTAL PROPERTY TAXES SALES TAX CITY OF PETALUMA GENERAL FUND REVENUES/DETAIL BY ACCOUNT FY 2009 MID YEAR REVIEW Preliminary FY 06-07 FY 07-08 12/31 YTD FY 08-09 % Budget FY 08-09 FY 09-10 Actual Actual Actual Budqet q(7. 12/31 Revised Estimate $ 6,169,175 $ 6,676,710 $ 3,089,393 $ 6,800,000 45% S 6,686,000 6,686,000 314,764 298,926 299,763 500,000 60% 318,000 318,000 562,259 329,068 53,705 150,000 36% 214,000 214,000 89,328 87,634 - - 0%. 43.000 43,000 S 7,135,526 S 7.392.338 $ 3,442,861 $ 7.450.000 37% $ 7.261 000 S 7.261.000 SALES & USE TAX S 11.483,300 S 11.649.972 S 4.107.266 $ 10.500.000 39% S 10.500.000 $ 10.200.000 OTHER TYPES OF TAXES - 12,821 - 0% - - GF -Parking A Street Lot 6,058 Business License Tax S 899,436 $ 847,390 $ 28,989 $ 875,000 3% $ 800,000 S 750,000 Property Transfer Tax 1,220,039 861,987 6,000 389,343 800,000 49% 770,000 750,000 Franchise Fee - Cable 769,312 684,014 10,000 188,814 750,000 25% 750,000 750,000 Franchise Fee - Garbage 888,899 898,397 GF -Film Permits 441,201 1,200,000 37% 1,200,000 1,200,000 Franchise Fee - Garbage HHW Program 151,878 153,756 - 12,813 170,000 8% 170,000 170,000 Franchise Fee - Garbage Cont Proc Reim - - 32,000 - - 0% - - Franchise Fee - Garbage Const. Debris - 1,036 61,561 (420) - 0% - - FranchiseFee- Utilities 443,073 436,925 - - 440,000 0% 440,000 440,000 Franchise Fee - Garbage Const. Debris 24,525 30,051 0% 7,092 31,000 2395 31,000 31,000 PW Franchise Fee - Garbage - 333,465 - 139,525 300,000 47% - - PW Franchise Fee -Garbage HHW Progr - - - 64,065 - 0/ - - PW Franchise Fee - Garbage Const. Debi - 11.540 CDDCSIF 39,197 - 0% - - TOTAL OTHER TAXES $ 4.397.162 $ 4.258.561 S 1.310.618 $ 4.566,000 29% S 4,161,000 S 4.091.000 TOTAL TAXES S 23.015,988 S 23.300.871 S 8.860.745 $ 22.516.000 39% $ 21 922,000 S 21.552.000 LICENSES, PERMITS AND FEES GF Alarm Monitor Fees $ - $ - $ (800) $ - 100% $ - $ GF Parking - - 12,821 - 0% - - GF -Parking A Street Lot 6,058 864 - 1,000 0% 1,000 1,000 GF -Parking Keller St Garage 9,700 5,380 - 6,000 0% 6,000 6,000 GF -Other Parking 3,135 9,980 - 10,000 0% 10,000 10,000 GF -Other Permits 9,131 4,105 2,250 8,000 28% 8,000 8,000 GF -Film Permits - - - - 0% - - Taxi Permits - - - - 096 - - GF -Other Fees 28,893 32,000 10,857 30,000 36% 30,000 30,000 Animal Licenses 95,983 96,168 61,561 95,000 65% 95,000 95,000 CDD Building Permits 755,594 588,771 2,209 - 0% - - CDD Electrical 82,613 69,058 306 - 0% - - CDD Excavation Permits - - - - 0% - - CDD Bldg Permit Incremental - - - - 0% - - CDD Plumbing/Mechanical 114,210 89,015 396 - 096 - - CDDCSIF 434 389 - - 0% - CDD Mining - 177 - - 0% - - CDD Energy Fee 96,328 71,754 54 - 0% - - CDDMicroflmFee 16,914 - 169 - 0% - - CDD Plan Check 696 247 (184) - 0% - - PW Plan Check 55,876 44,045 14,012 45,000 31% 30,000 30,000 CDD Public Art Fee - (12,276) - - 0% - - Fire Fees 4,802 - - - 0% - - Fire Alarms - - - - 0% - - Fire Sprinkler Fees 87,586 54,903 22,045 65,000 34% 40,000 40,009 Fire Permits 95,723 80,629 3,265 50,000 7% 50,000 50,000 Fire Haz Mat Permit Fees Range 1-7 12,617 9,276 783 10,000 8% 10,000 10,000 Fire Haz Mat Permit Fees Range 2-5, 84 71,150 83,422 2,060 45,000 5% 70,000 65,000 Fire Underground Tank Fees 17,500 17,822 - 10,000 096 16,000 16,000 Fire Plan Check 138,330 109,514 36,832 110,000 339; 80,000 75,000 Police Alarm Monitor Fees 22,510 18,690 28,494 40,000 71% 40,000 40,000 Police -Other Permits - 5,338 2,295 - 0% - - Police -Other Fees - 792 - - 0% - - PW -Parking Turning Basin - 4,167 - - 096 - - Turning Basin Transient Boat Fees 29,279 19,205 - 20,000 096 20,000 20,000 CITY OF PETALUMA $ 46,945 $ 555 5 GENERAL FUND REVENUES/DETAIL BY ACCOUNT 341,878 FY 2009 MID YEAR REVIEW 35,009 300,000 - 4,180 Preliminary FY 06-07 FY 07-08 12/31 YTD FY 08-09 % Budget FY 08-09 FY 09-10 Actual Actual Actual Budget @ 12/31 Revised Estimate PW Excavation Permits 33,007 36,275 21,525 35,000 62% 35,000 35,000 PW -Parking Turning Basin 13.261 0% - TOTAL LICENSES, PERMITS AND FEES FINES/FORFEITURES/PENALTIES Fines Penalties, Forfeitures GF -Parking Fines AS Fines, Penalties, Forfeitures CDD Fines, Penalties, Forfeitures Fire Fines. Penalties, Forfeitures Police Fines. Penalties, Forfeitures Police Criminal Fines Police Health & Safety Fines Police Vehicle Code Fines PW Fines, Penalties, Forfeitures TOTAL FINES/FORFEITURES/ PENALTIES INVESTMENT EARNINGS AND RENT GF -Lease Revenue GF -Interest GF -Interest Other Gain (Loss) Sale Investments GASB 31 Unearned Investment Income Parks/Rec Facilities Rentals Park/Rec Advertising Police Lease Revenue Lease -Other PW Advertising TOTAL INVESTMENT AND RENT S 1.788.069 $ 1.439.710 S 234,211 S 580 000 $ - $ 46,945 $ 555 5 26,000 341,878 274,163 35,009 300,000 - 4,180 21,195 - - 16,950 9,100 - - 2,150 500 - 4,765 7,491 13,482 11,000 20,649 17,161 7,560 15,000 1,280 1,052 279 1,000 320,458 301,343 93,663 250,000 252,995 (10.410) 10,510 57% $ 689,030 $ 661.025 S 191,853 $ 603,000 40% S 541,000 S 531.000 2% $ 26,000 S 26,000 12% 260,000 260,000 0% 0% 0% 123% 11,000 11,000 50% 15,000 15,000 28% 1,000 1,000 37% 200,000 200,000 0% 32% 5 513.000 $ 513,000 $ 61,347 $ 47,737 $ 35,548 $ 20,000 178% $ 20,000 $ 20,000 387,857 391,682 - 351,000 0% 187,000 130,000 - - 9,658 - 0% - - (7,793) (10,619) - - 0% - - 182,139 17,158 - - 0% - - 212,420 252,995 128,712 225,000 57% 225,000 225,000 7,763 7,262 730 4,000 18% 4,000 4,000 - 600 - - 0% - - 13,361 - - - 0% - 54,950 2,184 2,408 672 1,070 0% - - - - Police County Receipts 50,605 50,000 $ 859,278 $ 709.223 S 175.320 S 600,000 29% $ 436,000 $ 379.000 INTERGOVERNMENTAL GF-State/Federal Grants/Subventions $ - $ - s - $ - 0% $ - S - GF -State Mandated Costs Reimb 312,062 32,455 19,950 100,000 2096 100,000 90,000 GF -Motor Vehicle In Lieu 4,062,031 4,244,088 2,089,538 4,250,000 49% 4,250,000 4,250,000 GF -Off Hwy Motor Vehicle - - - - 096 - - State/Fed Pass Thru Grants (15,790) - - - 0% - - Police Public Safety Aug (Prop 172) 434,147 426,023 177,023 400,000 44% 400,000 400,000 Fire Other State Receipts - 47,777 25,967 - 0% 54,950 - Police County Grants - 1,070 1,070 - 0% - - Police County Receipts 50,605 50,000 - 50,000 0% 50,000 50,000 Police Other State Receipts - 1,570 - - 0% - - Police State Booking Fees 129,273 - - - 0% - - Police POST Reimbursement 79,811 56,354 46,625 60,000 78% 60,000 50,000 Police Other Federal Receipts - 1,596 - - 0% - - PW -Other State Receipts - 62.312 120 000 0% - TOTAL INTERGOVERNMENTAL $ 5.052.139 $ 4.923.245 $ 2,360,173 S 4.980.000 47% S 4.914950 $ 4.850.000 CITY OF PETALUMA GENERAL FUND REVENUES/DETAIL BY ACCOUNT FY 2009 MID YEAR REVIEW Preliminary FY 06-07 FY 07-08 12/31 YTD FY 08-09 % Budget FY 08-09 FY 09-10 Actual Actual Actual Budqet (a), 12/31 Revised Estimate CHARGES FOR SERVICES GF-Inlragovernmental $ 3,514,650 S 2,897,850 S 1,350,000 $ 2,700,000 50% $ 2,700,000 $ 2,700,000 GF-CIP Administration 1,876,808 354,641 162,570 1,000,000 16% 1,000,000 1,000,000 GF -External Admin Services 49,493 48,227 16,947 44,000 39% 44,000 44,000 GF -Internal Admin Services (Impact/Gas) 325,000 364,500 73,208 127,000 58% 127,000 127,000 GF -Civic Center/Library Maintenance 75,801 94,173 23,130 45,000 51% 45,000 45,000 GF -Domestic Partner Registration 585 1,105 780 1,000 78% 1,000 1,000 GF -Civil Subpoena Fees 450 2,477 1,205 1,500 80% 1,500 1,500 GF -Charges for Passports 16,785 17,220 4,365 18,000 24% 18,000 18,000 Other Charges for Services 13,445 - - 5,500 0% 5,500 5,500 AS Charges for Services 11,601 400 (100) 1,000 -10% 1,000 1,000 CDD Charges for Services - - 2,500 - 100% - - CDD -External Admin Services - 254 - - 0/ - - CDD Developer Services - 20 - - 096 - - CDD Engineering Fees 11,173 - - - 0% - - CDD Charges Fee for Service - - - - 0% - - CDD Technology Fee 27,778 - 592 - 0% - - CDD Zoning/Subdivision Fee 146,473 127,640 (1,627) - 0% - - CDD -Other Charges for Services - 7,821 818 - 0% - - FireChargesforServices - 2,707 - 8,000 0% 8,000 8,000 Fire -External Admin Services - 9,750 4,049 - 0% - - FIRE Charges Fee for Service 10,604 4,848 3,632 4,000 91% 4,000 4,000 Fire Weed Abatement 13,658 9,048 4,695 15,000 31% 15,000 10,000 Fire -Other Charges for Services - (818) 1,214 - 0% - - Parks -External Admin Services - 37,531 - - 0% - - Park/Rec Comm Center 14,508 8,042 1,056 8,000 13% 8,000 8,000 Park/Rec Cavanagh 7,132 8,609 111 8,000 1% 8,000 5,000 Park/Rec Parks -Other Fees 88,922 42,857 19,967 42,000 48% 42,000 42,000 Park/Rec Tiny Tot Fees 71,727 150,111 49,502 113,000 44% 113,000 113,000 Park/Rec Camp Sunshine 26,889 - 13,055 32,000 41% 32,000 32,000 Park/Rec Youth Fees 198,268 208,419 60,870 190,000 32/ 190,000 190,000 Park/Ree Contract Class Fees 164,848 172,802 87,038 170,000 51% 170,000 170,000 Park/Rec Sports Fees 106,600 102,261 37,792 100,000 38% 100,000 100,000 Park/Rec Aquatic Fees 198,973 238,846 95,362 235,500 40% 235,500 235,500 Park/Rec Senior Fees 68,459 61,253 29,144 60,000 49% 60,000 60,000 Park/Rec Special Events 17,962 18,153 10,775 20,000 54% 20,000 20,000 Police DUI Response Fee 477 1,938 6,645 6,000 111% 6,000 6,000 Police Restitution/Booking 5,427 3,528 17,502 20,000 88/ 20,000 20,000 Police Tow Service Admin 146,522 128,400 67,350 120,000 56% 120,000 120,000 Police Towing Company Fee 86,090 60,180 27,145 60,000 4596 60,000 60,000 Police Overtime Reimbursement 69,513 80,418 691 45,000 296 45,000 45,000 Police -Other Charges for Services - 1,290 600 - 0% - - PW Engineering Fees 181,419 5,705 - 10,000 0% 10,000 10,000 PW Charges for Services - - 5,284 6,000 88% 6,000 6,000 PW Charges Fee for Service 15,461 15,445 14,121 12,000 118% 12,000 12,000 PW Overtime Reimbursement 13.465 5.378 7,059 9.000 78% 9.000 9,000 TOTAL CHARGES FOR SERVICES $ 7.576.966 $ 5.293.029 S 2.199.155 S 5.236.500 42% $ 5.236.500 S 5.231,500 CITY OF PETALUMA GENERAL FUND REVENUESIDETAIL BY ACCOUNT FY 2009 MID YEAR REVIEW r •NIti7Mi,M- til iF'IrE[:EY,�"i�i/U)l9lFY�ll1 41% $ 36.175.450 $35,2131.50 /67 Preliminary FY 06-07 FY 07-08 12/31 YTD FY 08-09 % Budget FY 08-09 FY 09-10 Actual Actual Actual Budqet (a), 12/31 Revised Estimate OTHER REVENUE GF -Sales Taxable $ - $ 1,766 $ 2,558 S - 096 - GF -Sale of Documents/Copies 12,216 7,034 - 10,000 0% 10,000 10,000 GF -Other Revenue 708,948 95,922 7,486 35,000 2196 35,000 35,000 Cash Over/Short (70) 379 (1) - 096 - - Donalions/Developer Contributions 11,018,371 - - - 096 - - GF -Proceeds Asset Sales 56,413 3,194 147 4,000 4% 4,000 4,000 Adopted Animals 22,200 22,036 7,132 25,000 29% 25,000 25,000 AS Other Revenue - 6,162 704 - 0% - - CDD -Sales Taxable - 70 - - 0% - - CDD- Sale of Documents/Copies - 139 - - 096 - - CDD Other Revenue 12,300 - - - 096 - - Fire Sale of Documents/Copies - 56 - - 0% - - Fire Other Revenue - (27,180) 64 50,000 096 50,000 - Fire Restitution - 20,460 14,760 - 09 54,000 - Parks Other Revenue - 222 - - 0% - - Parks/Rec Restitution 1,403 2,744 850 - 0% - - Police -Sales Taxable - 186 601 - 0% - - Police Sale of Documents/Copies 12,651 4,917 - 6,000 0% 6,000 6,000 Police Sales -Assets 1,578 139 - - 0% - - Police Other Revenue 6,327 21,334 288 25,000 1% 25,000 25,000 Police -Proceeds Asset Sales - 5,936 - - 0% - - Police Restitution 3,192 18,362 3,038 2,000 152% 2,000 2,000 PW -Sales Taxable - 28 148 - 0% - - PW- Sale of Documents/Copies - 46 - - 0% - - PWOther Revenue - 5,800 47 50,000 0% 50,000 50,000 PW Donations/Developer Contributions - 5,622,628 - - 0% - - Public Works Restitution 26.504 44.818 24.108 50.000 48% 50.000 51),000 TOTAL OTHER REVENUE 11,884,033 5.857.198 61,930 257.000 24% 311.000 207.000 TOTAL 50.865.503 42.184.301 14,083,387 34.772.500 41% 33,874,450 33 263.500 TRANSFERSIN Transient Occupancy Tax -Gen Support $ 1,000,000 $ 1,000,000 S 756,500 $ 1,513,000 50% $ 1,513,000 $ 1,300,000 Supplemental Law Enforce-CAD/RMS 100,000 100,000 85,000 170,000 50% 170,000 100,000 Donations - Fireworks/Sesquifest 40,000 79,205 - 58,000 0% 58,000 58,000 Other - 108,600 - - 0% - - Fire In -Lieu - - 15,000 30,000 50% 30,000 30,000 Risk Fund Balance - - 250,000 500,000 50% 500,000 500,000 Prince Park Trust 40,000 15,000 Moot) 50% 30.000 30.000 TRANSFERSIN 1,140,000 1.327.805 1,121,500 2.301.000 4996 2.301.000 2,018,000 r •NIti7Mi,M- til iF'IrE[:EY,�"i�i/U)l9lFY�ll1 41% $ 36.175.450 $35,2131.50 /67 ��GC G1 roti tti"/ CITY OF PETALUMA, CALIFORNIA GENERAL FUND EXPENDITURE - DETAIL BY DIVISION/COST CENTER OPERATING DEPARTMENTS City Council City Clerk City Attorney City Manager Human Resources General Plan Admin Finance Police Animal Services Fire Community Development Parks and Recreation Public Works TOTAL GENERAL FUND OPERATIONS Transfers Out Allowance for Retirements Transfers Out for Vehicle Rep FY 06-07 FY 07-08 12/31 YTD FY 08-09 % Budget FY 08-09 Actual Actual Actual Budget @ 12/31 Revised $ 264,209 $ 273,028 $ 85,639 $ 147,400 58% $ 147,400 328,345 307,175 160,781 330,400 49% 330,400 611,720 448,675 103,232 399,850 26% 399,850 260,607 460,559 149,497 338,000 44% 338,000 337,405 377,633 160,309 341,100 47% 341,100 292,466 408,600 40,350 - 100°6 98,000 1,427,050 1,596,943 779,308 1,283,800 61% 1,496,000 15,497,481 16,843,900 7,241,562 16,067,100 45% 16,067,100 819,583 907,417 375,073 757,500 50% 757,500 7,994,404 8,134,708 3,623,804 7,781,800 47% 7,795,800 1,767,479 1,894,860 131,058 370,100 35% 370,100 5,442,752 5,051,946 2,253,328 4,160,100 54% 4,160,100 15.384.138 11.729,461 1.929,587 4.282,750 45% 4,032,750 888,000 238,000 100,000 - 200 000 200,000 185,000 370,000 86,450 172,900 Am $ 36.334.100 50% 370,000 50% 172,900 0% TOTAL GENERAL FUND EXPENDITURES $ 51.615.639 $ 48.872.905 $ 17.304.978 $-M802MU2 4M $ 36.877.000 GENERAL FUND SUMMARY FY 06-07 FY 07-08 12/31 YTD FY 08-09 % Budget FY 08-09 EXPENDITURES/APPROPRIATIONS Actual Actual Actual Budget @ 12/31 Revised Salaries $ 21,687,797 $ 23,433,363 $ 10,413,675 $ 21,574,600 48% $ 21,574,600 Benefits 8,455,663 9,079,606 3,498,401 7,807,350 45% 7,807,350 Services and Supplies 6,629,034 7,220,115 2,583,304 5,894,900 44% 5,969,100 Capital 11,092,189 5,752,371 46,623 0 100% 0 Transfers Out 1,188,000 438,000 271,450 542,900 50% 542,900 Intragovernmental 2.559,950 2,949,450 491.525 983.050 500% 983050 TOTAL EXPENDITURES/APPROPRIATIONS S 51.61 6 3 $ 48.872.905 $ 17.304.978 S 36.80 ,800 4M $ 36.877.000 CITY OF PETALUMA, CALIFORNIA GENERAL FUND EXPENDITURE - DETAIL BY DIVISION/COST CENTER CITY COUNCIL 11300 CITY COUNCIL CITY CLERK 11320 Administration 11321 Elections TOTAL CITY CLERK 11310 CITY ATTORNEY 11330 CITY MANAGER 11600 HUMAN RESOURCES 11500 GENERAL PLAN ADMIN FINANCE 11400 Administration 11410 Accounting 11420 Commercial Services TOTAL FINANCE POLICE 15100 Administration 15610 Auto Theft 15210 CAD/RMS 15200 Communication 15300 Crime Prevention 15500 Investigation 11700 Parking Enforcement 15600 Patrol 15700 Records 15620 Traffic Safety TOTAL POLICE 11200 ANIMAL SERVICES FY 06-07 FY 07-08 12/31 YTD FY 08-09 % Budget FY 08-09 Actual Actual Actual Budget @ 12/31 Revised $ 264,209 $ 273,028 $ 85,639 $ 147,400 55 $ 147,400 $ 248,429 $ 244,193 $ 131,935 $ 234,700 56% $ 234,700 79,916 62.982 28.846 95.700 30% 95,700 262,231 588,650 917.635 1.010.154 628.740 $ 328,345 $ 307,175 $ 160,781 $ 330,400 49% $ 330,400 $ 611,720 $ 448,675 $ 103,232 $ 399,850 26% $ 399,850 $ 260,607 $ 460,559 $ 149,497 $ 338,000 44% $ 338,000 $ 337,405 $ 377,633 $ 160,309 $ 341,100 47% $ 341,100 $ 292,466 $ 408,600 $ 40,350 $ - 100% $ 98,000 $ 506,874 $ 641,861 $ 362,295 $ 307,950 118% $ 520,150 589,595 637,308 265,527 700,400 38% 700,400 330.581 317.774 151.486 275,450 550% 275,450 $ 1,427,050 $ 1,596,943 $ 779,308 $ 1,283,800 61% $ 1,496,000 $ 1,869,677 $ 2,489,993 $ 841,842 $ 1,651,450 133,937 71,031 74,116 143,300 264,307 375,927 1,070 379,750 1,311,674 1,354,791 636,392 1,308,700 307,478 325,175 211,766 438,800 1,014,487 807,249 438,978 1,072,650 309,051 289,515 118,265 298,450 8,931,409 9,550,238 4,028,162 9,060,850 437,826 569,827 262,231 588,650 917.635 1.010.154 628.740 1.124.500 $ 15,497,481 $ 16,843,900 $ 7,241,562 $ 16,067,100 $ 819,583 $ 907,417 $ 375,073 $ 757,500 51% $ 1,651,450 52% 143,300 0% 379,750 49% 1,308,700 48% 438,800 41% 1,072,650 40% 298,450 44% 9,060,850 45% 588,650 56% 1.124.500 45% $ 16,067,100 50% $ 757,500 lts, CITY OF PETALUMA, CALIFORNIA GENERAL FUND EXPENDITURE - DETAIL BY DIVISION/COST CENTER FIRE 12100 13100 Administration 13200 Disaster Preparedness 13400 Fire Prevention 13300 Hazardous Materials 13500 Suppression 13510 Apparatus 13520 Buildings/Grounds 13530 Communications 13540 Supplies 13550 Training TOTAL FIRE COMMUNITY DEVELOPMENT 12100 Administration 12200 Inspection Services 12300 Planning Services 12400 GIS 12500 Code Enforcement TOTAL COMMUNITY DEVELOPMENT PARKS & RECREATION 14100 Administration 14200 Cavanagh Center 14210 Community Center 14220 Library/Museum 14300 Parks Maintenance 07018 Prince Park 14400 Tiny Tots 14410 Camp Sunshine 14420 Youth Programs 14500 Contract Classes 14600 Sports/Athletics 14700 Aquatics 14800 Senior Programs 14900 Special Events TOTAL PARKS & RECREATION FY 06-07 FY 07-08 12/31 YTD FY 08-09 % Budget FY 08-09 Actual Actual Actual Budget @ 12/31 Revised $ 674,124 $ 718,406 $ 280,099 $ 569,750 49°% $ 569,750 8,597 3,458 423 6,650 6% 6,650 345,678 347,955 138,874 306,250 45% 306,250 135,808 140,016 60,724 138,850 44°% 138,850 6,830,197 6,664,214 3,058,548 6,529,900 47% 6,540,200 - 83,877 48,538 105,550 46% 109,250 - 41,999 10,284 28,450 36% 28,450 - 3,636 - 2,000 0°% 2,000 - 100,065 18,997 56,750 33°% 56,750 8,613 31,082 7,317 37,650 19°% 37,650 $ 7,994,404 $ 8,134,708 $ 3,623,804 $ 7,781,800 47°% $ 7,795,800 $ 675,689 $ 670,788 $ 81,131 $ 232,850 35% $ 232,850 538,653 562,289 - - 0% - 366,074 401,403 - - 0% - 123,872 141,946 - - 0°% - 63191 118,434 49,927 137,250 360% 137,250 $ 1,767,479 $ 1,894,860 $ 131,058 $ 370,100 35% $ 370,100 $ 1,968,573 $ 1,133,803 $ 393,064 $ 848,300 46% $ 848,300 21,724 21,375 8,613 13,550 64% 13,550 207,347 231,280 93,228 177,900 52°% 177,900 39,134 38,087 17,669 40,800 43% 40,800 1,973,231 2,421,740 1,205,651 2,191,150 55°% 2,191,150 123,256 - - - 0°% - 93,702 122,517 58,249 96,650 60% 96,650 20,570 17,373 9,242 20,000 46% 20,000 297,535 262,580 95,041 173,500 55°% 173,500 106,103 103,833 43,810 92,000 48% 92,000 92,070 115,408 71,120 92,800 77°% 92,800 312,103 402,559 239,890 206,700 116% 206,700 155,804 137,220 28,807 166,750 17°% 166,750 31,600 44,171 (11,056) 40,000 -28% 40,000 $ 5,442,752 $ 5,051,946 $ 2,253,328 $ 4,160,100 54% $ 4,160,100 i9 CITY OF PETALUMA, CALIFORNIA GENERAL FUND EXPENDITURE - DETAIL BY DIVISION/COST CENTER PUBLIC WORKS 16100 Administration 16200 Development Engineering 16210 CIP Engineering 16220 Traffic Engineering 16300 Building/Facilities Maintenance 16400 Vehicle & Equipment Maintenance 16510 Street Signals 16500 Streets 16520 Street Signs 16530 Street Lights 16600 Turning Basin Operations TOTAL PUBLIC WORKS TOTAL GENERAL FUND OPERATIONS Transfers Out Allowance for Retirements Transfers Out for Vehicle Rep TOTAL GENERAL FUND EXPENDITURES FY 06-07 FY 07-08 12/31 YTD FY 08-09 % Budget FY 08-09 Actual Actual Actual Budget @ 12/31 Revised $ 11,510,308 $ 7,227,191 $ 295,069 $ 622,100 47% $ 622,100 551,108 778,454 270,483 393,850 69% 393,850 134,191 20,860 7,130 23,050 31% 23,050 303,579 349,674 104,651 306,700 34% 306,700 1,316,143 1,382,463 493,963 1,132,200 44% 1,132,200 330,551 469,107 204,181 413,800 49% 413,800 323,363 364,704 131,626 286,500 46% 286,500 190 113,492 55,787 250,000 22% - 411,704 497,652 161,787 395,950 41% 395,950 404,687 418,657 175,396 382,000 46% 382,000 98,314 107.207 29,514 76 ,600 390% 76,600 $ 15,384,138 $ 11,729,461 $ 1,929,587 $ 4,282,750 $ 50,427,639 $ 48,434,905 $ 17,033,528 $ 36,259,900 888,000 238,000 100,000 200,000 200.000 185,000 370,000 86,450 172,900 $ 51.615.639 S 48.872.905 S 17.304.978 S 36.802.800 45% $ 4,032,750 47% $ 36,334,100 50% 370,000 50% 172,900 0% - 47 $ 36.877.000 ao FY 2008-09 Mid -Year Adjustments Department Requests Department General Fund Expenditures (reduction)/increase (3) PW -Streets move to Street Maintenance Fund ($250,000) Finance -Annual SB 2557 Property Tax Collection Fee 212,200 (2) Fire -Apparatus 3,700 (2) Fire -Suppression 10,300 (4) General Plan- FY 08 Carry Forward Encumbrance 98,000 Net Increase in Appropriations $74,200 General Fund Revenues (reduction)/increase (3) PW Franchise Fees move to Street Maintenance Fund ($300,000) (2) Fire — Insurance Reimbursement 14,000 (2) Fire — Dairymen's Fire Reimbursement 40,000 (2) Fire — 2 CalFire/OES/State of California reimbursements 54,950 Property Tax (189,000) Property Transfer Tax (30,000) Business License (75,000) Licenses Permits and Fees (39,000) Fines, Forfeitures, Penalties & Other (90,000) Investment Earnings & Rent (164,000) h tergovernmental6( 5.050) Net Decrease General Fund Revenues ($898,050) Other Funds — Revenues (reduction)/increase (1)(3) PW -Street Maintenance Garbage Franchise Fees $375,000 PCDC- Tax Increment -ERAF shift to State due May 2009 ($1,044,700) Transient Occupancy Tax revenue ($200,000) Other Funds — Expenditures (reduction)/increase (1)(3) PW -Street Maintained Expense $375,000 (4) Low/Mod Housing -lighted crosswalk & ADA repairs $75,000 (4) Low/Mod Housing -Wood Sorrel project with PEP Housing $100,000 (4)IT-Maze & Assoc (4)IT-Eden Software $22,260 $65,490 (1)PW CIP-Transfer in amount of $84,885 from within Fund 3160 Project C00500108 to Project No. 016100902 East Washington Street Pedestrian Crossing (1) Previously approved by Council (2) Previously approved by City Manager (3) Resolution #2008-182, (correct fund account to Street Maintenance Fund) (4) 2007-2008 Budget Encumbrance Carryover Exhibit A 1;21 CITY OF PETALUMA, CALIFORNIA MEMORANDUM Finance Department, 11 English Street, Petahana, CA 94952 (707) 778-4352 Fac (707) 778-4428 E -snail: finance@ci.petahmia.ea.as DATE: February 9, 2009 TO: John C. Brown, City Manager t FROM: Tamera Haas, Interim Finance Directs SUBJECT: Fiscal Year 2008-09 Mid -year Budget Review — Other Funds: Enterprise, Internal Service, Special Revenue, CIP (Projects) and PCDC Funds The main focus of this report will be to provide an analysis and overview of the following: Enterprise Funds (Airport, Ambulance, Marina, Transit, Wastewater, Water), Special Revenue Funds (includes Housing Elements and Impact Fees), Internal Service Funds (Employee Benefits, General Services, Information Technology, Risk Management, Vehicle Replacement and Worker's Compensation), Capital Improvement Projects and PCDC. This mid -year budget review is intended to provide the City Council with an update on the revenues and expenditures for all the other funds (excluding the general fund which was summarized in a separate agenda bill). Attachments to the Report: 1. Attachment A — Revenue Summary 2. Attachment B — Expenditure Suri nary 3. Exhibit A — Mid Year Adjustments City of Petaluma, California February 9, 2009 Fiscal Year 2008-09 Mid -Year Budget Review — Other Funds (Internal Service, Special Revenue, CIP (Projects) and PCDC Fiords) This report provides an overview of the Other Funds excluding the City's General Fund as of December 31, 2008. The mid -year budget review is intended to provide the City Council with an update on the revenues and expenditures for each fiord for FY 2009. In addition, this report will provide a recap of all the capital improvement projects. The Capital Improvement Projects Budgets have been adjusted to reflect all budgeted appropriations through fiscal year 12-31-08. The City of Petaluma follows General Accepted Accounting rules for governmental accounting procedures of "Fund Accounting" method of accounting. This method separates various Fund groups and identifies them as Enterprise, Special Revenue, Internal Service Funds and PCDC. These funds are separate and distinct from the City's General Fund which is the major operating fund of the City. ENTERPRISE FUNDS: Enterprise Funds are Proprietary Funds that are treated as a business operation, collecting its own revenues and being charged for its own expenditures and capital improvements. • Airport Fund (6100) The City maintains a municipal airport that provides service for mainly small aircraft for pilots in and around Petaluma. Total budgeted revenues for FY 09 are projected to be $1,868,300 with mid -year actual at $1,001,756, or 54%. The expenses were budgeted at $1,841,150 (including capital) with mid- year actual coming in at $737,873 or 40%. • Ambulance Fund (6200) The City operates its own ambulance service. Total budgeted revenues for FY 09 are $1,800,000 with mid -year revenues of $864,778 or 48% of budget. The total budget is $2,379,050 with expenses at 12/31/2008 of $921,071 or 39% of budget. • Development Services (6300) The Community Development Services Enterprise Fund was created to more directly account for staff costs of development review -related services and for services related to the implementation and maintenance of the general plan. Total budgeted revenues for FY 09 are $2,172,500 with mid -year revenues of $776,941 or 36% of budget. Total budgeted expenses for FY 09 are $1,348,550 with mid -year expenses of $890,636 or 66% of budget. • Marina Fund (6400) The City operates a public marina with 190 slips. The total budgeted revenues for FY 09 are projected to be $219,400. At mid -year total revenues were at $126,370 or 58% of projections. Total expenses are budgeted at $476,600. Actual expenses at mid -year are $173,976. This budget will continue to be exceeded each year as we accrue debt ($190,000) to the State for the original loan not budgeted due to inadequate revenues. Transit Fund (6500) The revenue budget is $3,228,600 with $1,003,918 or 31% collected through 12/31/08. Total budget for FY 09 is $2,224,950. Through 12/31/08, $931,547 has been spent. Waste Water Fund (6600) This fund is part of the Department of Water Resources and Conservation, which provides comprehensive and integrated management of Petaluma's water resources, including collection and treatment of wastewater. This find is self -financed through charges for sewer, connection fees and interest earnings from residential, commercial and industrial users. Budgeted revenues (non -capital) are $33,480,500 with receipts of $7,785,532, or 23%. Total budgeted expenses are $35,518,450 and actuals including CIP are $13,243,749. The vast majority of the budget ($21,326,400) goes towards the new Wastewater Treatment Plant. Water Fund (6700) This fund is part of the Department of Water Resources and Conservation, which provides comprehensive and integrated management of Petaluma's water resources, including reliable delivery of high quality water. The water utility fimd is self -financed through user service charges for residential, commercial and industrial users. Total revenue budget is $12,985,000 with receipts of $8,331,103. Revenues should equal budget with spring and summer water usage. Total budgeted expenses were $14,086,600 with actual expenses of $5,475,819. The cost of water ($4.9 million) is the significant expense in this budget. INTERNAL SERVICE FUNDS: Internal Service Funds are Rinds set up to account for division units that provide services to other departments or divisions. Allocations are made to "charge back" based on "cost of services" used by each department of division. Due to the chargeback for services rendered, the revenues always equal the cost incurred in these funds. Employee Benefits (7 100) Employee Benefit Fund accounts for City Employees' dental, unemployment and vision benefits and retirement benefits. These charges are directly allocated based on payroll allocations directly into the employee benefits fund. Budgeted revenues are $813,500 with $345,922 actual at 12/31, or 43%. Expenses for FY 09 are projected to be $715,650. At mid -year, actual charges were $413,919 or 58% of budget projections. General Services (7200) The General Services Fund accounts for purchasing, printing and mail services for all departments throughout the City. Budgeted revenues (charges to departments) are $310,850 with $158,794 at 12/31 or 51%. Expenses are projected to be $307,700. At mid -year the actual expenses were $157,770 or 51% of projections. • Information Technology (7300) The Information Technology Fund accounts for the cost of purchasing, operations and maintenance of the City's data processing, voice and other computer systems. Total budget revenues and expenditures for FY 09 were projected to be $1,478,900. Actual expenditures at mid -year reported at $976,995 or 66% of budget. There is to be a mid- year budget increase to expenditures of $87,750 which represents the rollover fund excess revenue from FY 08 to pay committed contract costs in FY 09. • Risk Management (7400) Risk Management Fund accounts for the accumulation of the resources and expenses related to the City's risk management activities and general insurance programs. $200 in revenues are budgeted in FY 09. Expenditures were budgeted at $2,271,850 with mid -year actual reported at $991,667 or 44% of budget estimates. • Vehicle/Equipment Replacement (7500) The Vehicle/Equipment Replacement Fund accounts for the accumulation of resources and related expenditures incurred for the replacement of major equipment and vehicles in the City. The budgeted expenditures for FY 09 are also set at $453,450. At mid -year, the amount spent was $1,575. Workers' Compensation (7600) Workers' Compensation Fund accounts for the accumulation of resources, and expenses related to funding workers' compensation benefits for City employees. Total budgeted revenues (charges through payroll) $777,850 with $180,139 received at 12/31. Expenditures were budgeted at $1,719,000. Actual charges at mid -year are reported at $534,632 or 31% of budget. SPECIAL REVENUE FUNDS: Special Revenue Funds are Non -Major Governmental Funds that have been identified for specific purposes. The City has a number of Special Revenues Funds. The larger of these funds are summarized with budget and actual information as follows: • Housing • Low to Moderate Income Housing Fund (5110) This fiord accounts for the Redevelopment Agency's 20% set-aside funds, as required by law of tax increment. The activity of this fund consists of supporting development of affordable housing and affordable housing programs in the community. Total FY 09 budgeted revenues were projected to be $3,375,000. At mid -year we received $1,202,494 or 36% of budget. Total budgeted expenditures were projected to be $3,060,600 with actual expenditures at mid -year reported at $1,197,690 or 39% of budget. There is a requested budget increase to expenditures of $175,000 for the cant' forward of FY 08 unspent budget to be used on ADA repairs and Wood Sorrel project costs with PEP Housing. Impact Fees • Community Facilities (2120) The Community Facilities Impact Fee Fund was established to collect development fees from developments causing impacts on existing facilities or necessitating the construction of new community facilities. Total FY 2009 budgeted revenues were projected to be $126,000. At mid -year, revenues have been received in the amount of $17,957 or 14% of budget. Public Facilities (2150) The Public Facilities Impact Fees Fund was established specifically to collect fees for capital improvements, expansions or remodeling of public facilities. Total budgeted revenues for FY 09 were projected to be $88,000. At mid -year we have received $16,346 or 19% of budget. Housing In -Lieu (2130) This fund accounts for the impact fees collected from developer's in -lieu of providing affordable housing. The proceeds of this fund provide housing assistance to low income individuals in the community. Total budgeted revenue for FY 09 is projected to be $550,000. At mid -year we have collected about $233,810 or 43% of budgeted projections. Expenditures are $2,839,095 or 175% of budget due to the costs associated with the Vintage Chateau project approved by council in FY 09. Parkland Acquisition (2140) Total budgeted revenues for this fund are $811,000. Revenues at mid -year are $134,508 or 17%. Traffic Mitigation (2160) This fund accounts for the impact fees collected from developers to mitigate the effects of the development being constructed. The fees are to be used for improvements necessary to accommodate the traffic volumes generated by the new development. Budgeted revenues for FY 09 are projected to be $900,000. At mid -year actual collections are $115,023 or 13% of budget projections. Street Maintenance and Street Reconstruction (2411, 2412) The Street Maintenance and Reconstruction funds receive revenues from the gas tax fund. This revenue is to be expended on allowable gas tax related street maintenance activities. Budgeted revenues are $1,476,000 with receipts at 12/31/08 of $550,000 or 37%. Budgeted expenditures were set at $2,430,250 with actual expenditures at mid -year of $599,600 or 25% of budget. Additional work is scheduled for this spring that will increase the expenditure percentage closer to budget. As part of the mid -year review, it was determined that another special revenue fimd to account for non gas tax related expenditures should be created to hold revenues received from the solid waste surcharge, imposed as part of the franchise fee on the waste hauler. Budgeted revenues and expenditures will be set at $375,000 each, of which $300,000 in revenues will be transferred from the general fimd and $250,000 in expenditures will be transferred from the general fund. Gas Tax (2410) The Gas Tax Fund reports receipts and disbursements of funds under Streets and Highways Code Section 2105, 2106, 2107, and 2107.5 of the State of California. Expenditures in this fund must be street related. Budgeted FY 09 revenues were $1,544,000, with mid -year actual receipts of $802,193 or 52% of budget projections. All revenues received are transferred to Street Maintenance and Reconstruction Funds restricted for gas tax allowable costs. W41 Transient Occupancy (TOT) (2650) The Transient Occupancy Tax Fund reports the hotel and motel occupancy tax receipts, and the disbursements to local, non-profit groups, which sponsor connnunity events, or promote tourism. The City's tax rate is 10% of room rentals under 30 days in duration. Total FY 09 Budgeted Revenues were projected to be $1,500,000. At mid -year we reported actual receipts of $656,616 or 44% of budget estimates. A decrease of $100,000 to budgeted revenues is projected to bring the budget more in line with the actual receipts by the end of the year. CAPITAL IMPROVEMENT PROJECT FUNDS (CIP) The Capital Improvement Project Funds account for the collection or resources and the related expenditures on acquisition and construction of major capital improvements projects in the City. For reporting purposes, this report will include those capital projects that are normally reported in the Proprietary funds. The Capital Project Funds are as follows: 1. General Government 2. Community Development 3. Fire 4. Police 5. Parks and Recreation 6. Public Works 7. FEMA 8. TDA 9. PCDC 10. Transit 11. Airport 12. Water Utility 13. Wastewater Utility ;� For Fiscal Year 2008-09 a net total of $41,399,900 of projects were budgeted in the City's Capital Improvement Program (CIP). The details of budget compared to actual expenses at mid -year are summarized in the following chart: CIP 08-09 Reconciliation PCDC REDEVELOPMENT AGENCY The total expenditure budget for the Redevelopment Agency is $24,968,950. The 12/31/08 actual spent is $11,407,200. We are anticipating an ERAF shift to the State in May of 2009, a revenue decrease of $1,044,700. FINANCIAL IMPACTS: • See Exhibit A — Other Funds �Z Sr 08-09 Actuals 08-09 08-09 Budget thru 12/31/08 % expended General Government CIP 44,050 20,877 47% Community Dev. CIP 141,000 - 0%, Police CIP 18,450 15,332 83% Fire CIP 3,899,200 21,059 1°/, Park/RecCIP 392,150 396,313 101% Public Works 5,606,550 659,733 12% TDA 256,000 400,981 157% PCDC CIP 5,769,250 2,469,140 43% FEMA CIP 897,000 112,656 13% Airport 195,400 23,877 12% Marina - 56,656 100% Waste Water 21,326,400 8,762,199 41% Water 2,854,450 1,041,635 36%, TOTALS 41,399,900 13,980,458 340/0 PCDC REDEVELOPMENT AGENCY The total expenditure budget for the Redevelopment Agency is $24,968,950. The 12/31/08 actual spent is $11,407,200. We are anticipating an ERAF shift to the State in May of 2009, a revenue decrease of $1,044,700. FINANCIAL IMPACTS: • See Exhibit A — Other Funds �Z Sr LCi1 6'- /Ii City of Petaluma FY 08-09 Mid Year Revenue Summary By Fund at 12/31/08 FY 08-09 12/31/08 % Budget FY 08-09 Fund Adopted Budget Actual @ 12/31 Revised Budget Enterprise Funds Airport - 6100 Revenue 1,868,300 1,001,756 54% 1,868,300 Ambulance - 6200 Revenue 1,800,000 864,778 48% 1,800,000 Development Fund - 6300 Revenue 2,172,500 776,941 36% 2,172,500 Marina - 6400 Revenue 219,400 126,370 58% 219,400 Transit - 6500 Revenue 3,228,600 1,003,918 31% 3,228,600 Wastewater - 6600 Revenue 33,480,500 7,785,532 23% 33,480,500 Water - 6700 Revenue 12,985,000 8,331,103 64% 12,985,000 Total Enterprise Funds Revenue 55,754,300 19,890,398 360/o 55,754,300 25 City of Petaluma FY 08-09 Mid Year Revenue Summary By Fund at 12/31/08 30 FY 08-09 12/31/08 % Budget FY 08-09 Fund Adopted Budget Actual @ 12/31 Revised Budget Internal Service Funds Employee Benefits - 7100 Revenue 813,550 345,922 43% 813,550 General Services - 7200 Revenue 310,850 158,794 51% 310,850 Information Technology - 7300 Revenue 1,478,900 742,255 50% 1,478,900 Risk Management - 7400 Revenue 200,000 4 0% 200,000 Vehicle Replacement - 7500 Revenue - - 0% - Worker's Compensation - 7600 Revenue 777,850 180,139 23% 777,850 Total Internal Service Funds Revenue 3,581,150 1,427,114 40% 3,581,150 30 City of Petaluma FY 08-09 Mid Year Revenue Summary By Fund at 12/31/08 3/ FY 08-09 12/31/08 % Budget FY 08-09 Fund Adopted Budget Actual @ 12/31 Revised Budget Special Revenue Funds (by managing department) Community Development &c Housing/Other Comm Develop Block Grants (2221) 343,050 (166,764) -49% 343,050 Home/Begin Grants (2222) - 500,480 100% - Low/Mod Income Housing (5110) 3,375,000 1,202,494 36% 3,375,000 Community Facilities Impact Fees (2120) 126,000 17,957 14% 126,000 Library Facility Impact Fees (2135) 26,000 6,638 26% 26,000 Public Facilities Impact Fees (2150) 88,000 16,346 19% 88,000 Housing in Lieu Impact Fees (2130) 550,000 233,810 43% 550,000 Commercial Linkage Impact Fees (2115) 80,000 136,232 170% 80,000 Public Art Fees (2180) - - 0% - 3% Admin Fee (2190) 0% Conununity Development Grants (2220) - - 0 o - PCDC Grants (5120) 2,446,000 230,850 9% 2,446,000 Transient Occupancy Tax (3520) 1,500,000 656,616 44% 1,300,000 Donations (2270) 116,000 126,352 109% 116,000 PCDC Donations (5130) 500,000 (448) 0% 500,000 Revenue 9,150,050 2,960,563 32% 8,950,050 Parks and Recreation Park Land Acquisition Impact Fees (2140) 811,000 134,508 17% 811,000 Aquatic Facility Impact Fees (2110) 19,000 4,028 21% 19,000 Parks and Rec Grants (2240) 151,900 - 0% 151,900 Landscape Assessment Districts (25 10) 369,700 189,028 51% 369,700 Prince Park Trust (26 10) 30,000 - 0% 30,000 Revenue 1,381,600 327,564 24% 1,381,600 Public Safety Fire Suppression Impact Fees (2125) 57,000 46,470 82% 57,000 Police Facility Impact Fees (2145) 34,000 34,988 103% 34,000 Police Department Grants (2250) 319,000 164,520 52% 319,000 Supplemental Law Enforcement (2340) 110,000 - 0% 110,000 Abandoned Vebicle Abatement (23 10) 32,800 8,296 25% 32,800 Asset Seizures (2320) - 9,653 100% - Haz Mat Fines -Fire (2330) 2,000 - 0% 2,000 Fire in -Lieu Fees (2331) - 9,092 100% - Revenue 554,800 273,019 49% 554,800 3/ City of Petal -Lima FY 08-09 Mid Year Revenue Sulmnaly By Fund at 12/31/08 Fund Public Works Storm Drainage Impact Fees (2155) Traffic Mitigation Impact Fees (2160) Public Works Grants (2260) Gas Tax (2410) Street Maintenance (2411) Street Maintenance (new) Revenue Total Special Revenue Funds Revenue Capital Project Funds Community Development CIP (3120) Fire CIP (3130) Parks and Recreation CIP (3140) Public Works CIP (3160) FEMA Permanent CIP (316 1) TDA CIP (3162) PCDC CIP (5300) Revenue PCDC & Trust Funds PCDC Debt Service (5200) PCDC (5400) Wickersham Park Trust(4510) Thomas Lee Charity Trust (8620) Child Care Trust (8610) Revenue Total Other City Funds Revenue Total General Fund Revenue Total All City Funds Revenue FY 08-09 12/31/08 % Budget FY 08-09 Adopted Budget Actual @ 12/31 Revised Budget 68,000 125,619 185% 68,000 900,000 115,023 13% 900,000 2,770,000 284,172 10% 2,770,000 1,544,000 802,193 52% 1,544,000 1,476,000 550,000 37% 1,476,000 - - 0% 375.000 6,758,000 1,877,007 28% 7,133,000 17,844,450 5,438,153 300/6 18,019,450 20,000 10,000 50% 20,000 3,893,000 1,696,500 44% 3,893,000 350,000 175,000 50% 350,000 5,212,000 1,059,917 20% 5,212,000 897,000 - 0% 897,000 256,000 (77,568) -30% 256,000 5,120,000 1.046.872 20% 5.120.000 15,748,000 3,910,721 25% 15,748,000 4,692,100 2,346,382 50% 4,692,100 15,000,000 7,577,324 51% 15,000,000 500 - 0% 500 1,000 0% 1,000 3.000 - 0% 3.000 19,696,600 9,923,706 50% 19,696,600 112,624,500 40,590,092 36% 112,799,500 37,073,500 15,204,887 41'% 36,823,500 149,698,000 55,794,979 37% 149,623,000 City of Petaluma FY 08-09 Mid Year Expenditure Suminmy By Fund at 12/31/08 FY 08-09 12/31/08 Fund Adopted Budget Actual Enterprise Funds Airport - 6100 Expenditure Ambulance - 6200 Expenditure Development Fund - 6300 Expenditure Marina - 6400 Expenditure Transit - 6500 Expenditure Wastewater - 6600 Expenditure Water - 6700 Expenditure Total Enterprise Funds Expenditure % Budget FY 08-09 @ 12/31 Revised Budget 1,841,150 737,873 40% 1,841,150 2,379,050 921,071 39% 2,379,050 1,348,550 890,636 66% 1,348,550 476,600 173,976 37% 476,600 2,224,950 931,547 42% 2,224,950 35,518,450 13,243,749 37% 35,518,450 14,086,600 5,475,819 39% 14,086,600 57,875,350 22,374,671 39% 57,875,350 33 City of Petaluma FY 08-09 Mid Year Expenditure Sununaly By Fund at 12/31/08 �i! FY 08-09 12/31/08 % Budget FY 08-09 Fund Adopted Budget Actual @ 13/31 Revised Budget Internal Service Funds Employee Benefits - 7100 Expenditure 715,650 413,919 58% 715,650 General Services - 7200 Expenditure 307,700 157,770 51% 307,700 Information Technology - 7300 Expenditure 1,478,900 976,995 66% 1,566,650 Risk Management - 7400 Expenditure (Inc. Transfers) 2,271,850 991,667 44% 2,271,850 Vehicle Replacement - 7500 Expenditure 453,450 1,575 0% 453,450 Worker's Compensation - 7600 Expenditure 1,719,000 534,632 31% 1,719,000 Total Internal Service Funds Expenditure 6,946,550 3,076,558 44% 7,034,300 �i! City of Petaluma FY 08-09 Mid Year Expenditure Slunma>y By F1uld at 12/31/08 Parks and Recreation Park Land Acquisition Impact Fees (2140) FY 08-09 12/31/08 % Budget FY 08-09 Fund Adopted Budget Actual a 12/31 Revised Budget Special Revenue Funds (by managing department) 51,423 34% 151,900 Community Development & Housing/Other 278,750 213,443 77% 278,750 Comm Develop Block Grants (2221) 345,050 101,455 29% 345,050 Home/Begin Grants (2222) 268,900 509,580 190% 268,900 Low/Mod Income Housing (5110) 3,060,600 1,197,690 39% 3,235,600 Community Facilities Impact Fees (2120) 8,550 - 0% 8,550 Library Facility Impact Fees (2135) 1,600 - 0% 1,600 Public Facilities Impact Fees (2150) 5,300 - 0% 5,300 Housing in Lieu Impact Fees (2130) 1,619,950 2,839,095 175% 1,619,950 Commercial Linkage Impact Fees (2115) 104,800 5,971 6% 104,800 Public Art Fees (2180) - 981 100% - 3% Admin Fee (2190) - (1,392) 100% - PCDC Grants (5120) 2,446,000 (464,078) -19% 2,446,000 Transient Occupancy Tax (2520) 1,952,500 930,208 48% 1,952,500 Donations (2270) 133,000 54,185 41% 133,000 PCDC Donations (5130) 500.000 - 0% 500,000 Expenditure 10,446,250 5,173,695 50% 10,621,250 Parks and Recreation Park Land Acquisition Impact Fees (2140) 49,650 - 0% 49,650 Aquatic Facility Impact Fees (2110) 1,150 - 0% 1,150 Parks and Rec Grants (2240) 151,900 51,423 34% 151,900 Landscape Assessment Districts (2510) 278,750 213,443 77% 278,750 Prince Park Trust (2610) 30,000 15,000 50% 30,000 Expenditure 511,450 279,866 55% 511,450 Public Safety Fire Suppression Impact Fees (2125) 3,400 - 0% 3,400 Police Facility Impact Fees (2145) 2,050 - 0% 2,050 Fire Grants (2230) - 4,349 100% - Police Department Grants (2250) 319,000 28,563 9% 319,000 Supplemental Law Enforcement (2340) 170,000 85,100 50% 170,000 Haz Mat Fines -Fire (2330) 10,000 141 1% 10,000 Fire in -Lieu Fees (233 1) 50,000 15.000 30% 50.000 Expenditure 554,450 133,153 24% 554,450 35 City of Petaluma FY 08-09 Mid Year Expenditure Surmnaly By Fund at 12/31/08 Fund Public Works Storm Drainage Tmpact Fees (2155) Traffic Mitigation Impact Fees (2160) Public Works Grants (2260) Gas Tax (2410) Street Maintenance (2411) Street Reconstruction (2412) Street Maintenance (new) Expenditure Total Special Revenue Funds Expenditure Capital Project Funds General Government CIP (3110) Community Development CIP (3120) Police CIP (3150) Fire CIP (3130) Parks and Recreation CIP (3140) Public Works CIP (3160) FEMA Permanent CIP (3161) TDA CIP (3162) PCDC CIP (5300) Expenditure PCDC & Trust Funds PCDC Debt Service (5200) PCDC (5400) Thomas Lee Charity Trust (8620) Child Care Trust (8610) Expenditure FY 08-09 12/31/08 % Budget FY 08-09 Adopted Budget Actual @ 13/31 Revised Budget 381,550 188,000 49% 381,550 55,500 - 0% 55,500 2,770,000 (197,208) -7% 2,770,000 1,679,000 864,681 51% 1,679,000 2,306,250 537,600 23% 2,306,250 124,000 62,000 50% 124,000 - - 0% 250,000 7,316,300 1,455,073 20% 7,566,300 18,828,450 7,041,787 37% 19,253,450 44,050 20,877 47% 44,050 141,000 - 0% 141,000 18,450 15,332 83% 18,450 3,899,200 21,059 1% 3,899,200 392,150 396,313 101% 392,150 5,606,550 659,733 12% 5,606,550 897,000 112,656 13% 897,000 256,000 400,981 157% 256,000 5,769,250 2,469,140 43% 5,769,250 17,023,650 4,096,091 24% 17,023,650 4,692,100 1,692,068 36% 4,692,100 20,276,850 9,715,132 48% 20,276,850 1,000 - 0% 1,000 3,000 480 16% 3,000 24,972,950 11,407,680 46% 24,972,950 3p City of Petaluma FY 08-09 Mid Year Expenditure Summary By Fund at 12/31/08 27 FY 08-09 12/31/08 % Budget FY 08-09 Fund Adopted Budget Actual @ 12/31 Revised Budget Total Other City Funds Expenditure 125,646,950 47,996,787 38% 126,159,700 Total General Fund Expenditure 36,802,800 17,304,978 47% 36,552,800 Total All City Funds Expenditure 162,449,750 65,301,765 40% 162,712,500 27 Exhibit A FY 2008-09 Mid -Year Adjustments Department Requests Department General Fund Expenditures (reduction)/increase (3) PW -Streets move to Street Maintenance Fund ($250,000) Finance -Annual SB 2557 Property Tax Collection Fee 212,200 (2) Fire -Apparatus 3,700 (2) Fire -Suppression 10,300 (4) General Plan- FY 08 Carry Forward Encumbrance 98,000 Net Increase in Appropriations $74,200 General Fund Revenues (reduction)/increase (3) PW Franchise Fees move to Street Maintenance Fund ($300,000) (2) Fire — Insurance Reimbursement 14,000 (2) Fire — Dairymen's Fire Reimbursement 40,000 (2) Fire — 2 CalFire/OES/State of California reimbursements 54,950 Property Tax (189,000) Property Transfer Tax (30,000) Business License (75,000) Licenses Permits and Fees (39,000) Fines, Forfeitures, Penalties & Other (90,000) Investment Earnings & Rent (164,000) Intergovernmental6( 5.050) Net Decrease General Fund Revenues ($898,050) Other Funds — Revenues (reduction)/increase (1)(3) PW -Street Maintenance Garbage Franchise Fees $375,000 PCDC- Tax Increment -ERAF shift to State due May 2009 ($1,044,700) Transient Occupancy Tax revenue ($200,000) Other Funds — Expenditures (reductionl/increase (1)(3) PW -Street Maintained Expense $375,000 (4) Low/Mod Housing -lighted crosswalk & ADA repairs $75,000 (4) Low/Mod Housing -Wood Sorrel project with PEP Housing $100,000 (4)IT-Maze & Assoc (4)IT-Eden Software $22,260 $65,490 (1)PW CIP-Transfer in amount of $84,885 from within Fund 3160 Project 000500108 to Project No. 016100902 East Washington Street Pedestrian Crossing (1) Previously approved by Council (2) Previously approved by City Manager (3) Resolution #2008-182, (correct fund account to Street Maintenance Fund) (4) 2007-2008 Budget Encumbrance Carryover