HomeMy WebLinkAboutStaff Report 4.B(1) 02/06/2006CITY OF PETALUMA, CALIFORNIA 4. B /i
AGENDA BILL February 6, 2006
Agenda Title: Meeting Date:
Fiscal Year 2005-06 Mid -year Budget Review — General Fund February 6,2006
Department: Director: Contact Person: Phone Number:
Admin Services Steven Carmichael Steven Carmichael 778-4323
Cost of Proposal: Account Number:
None N/A
Amount Budeeted: Name of Fund:
N/A
Attachments to Aeenda Packet Item:
1. Revenue Projections —General Fund— Summary & Detail By Category (Schedule #1)
2. Mid -Year Budget Review of Expenditures — General Fund By Department (Schedule #2)
3. Fund Balance Attachment B
4. Ordinance with Exhibit A
Summary Statement:
The main focus of this report will be to provide an analysis and overview of the City's Mid -Year General
Fund report through December 31, 2005. 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 is the main operating
fund for the City.
Audited figures are now available for the fiscal year ending June 30, 2006. The General Fund — Fund
Balance at June 30, 2005 is $8,663,650. Of this amount $1,968,866 is the unreserved portion
(Attachment B).
For the Mid -Year Budget 2005-06, Total General Fund Revenues collected were at 50% of total
estimated revenues. Total General Fund Budgeted Revenues were (adopted $36,180,800 and adjusted
$36,343,800) and actual collections were $18,185,736 at mid -year.
Expenditures will have to be monitored very carefully over the balance of the fiscal year to meet budget.
Total Budget Expenditures were (adopted $36,073,600 and adjusted $38,432,300) with mid -year actual
expenditures at $18,504,863 or 48%.
This agenda report will summarize and outline the salient points in both the revenues and expenditures
for the Fiscal Year 2005-06.
Council Prioritv:
Recommended Citv Council Action/Sueeested Motion:
Approve Ordinance to include Exhibit A
Reviewed`fby Adm Sery Dir: Reviewed by City Attornev:
1 / D te�-40�. Date:
Todav's�Date: Revision # and Date Revised:
February 2, 2006 #
ApprovyAl byXity Manaeer:
Date:
File Code:
S:/ngenda/mid-year FY 05-06/mid-year
CITY OF PETALUMA, CALIFORNIA
February 6,2006
AGENDA REPORT
FOR
MID -YEAR BUDGET REVIEW
1. EXECUTIVE SUMMARY:
This report provides an overview of the General Fund through December 31, 2005. 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 2006.
Fund Balance at June 30, 2005 is $8,663,650. Of this amount $1,968,866 is the unreserved
audited figure now available for the fiscal year ending June 30, 2005. Fund balance increased
from 6/30/2004 to 6/30/2005 by $2,520,978 (Attachment B).
For the Mid -Year Budget 2005-06 total General Fund Revenues collected were at 50% of total
estimated revenues. Total General Fund Budgeted Revenues were $36,343,800 and actual
collections were $18,185,736.
Expenditures will have to be monitored very carefully over the balance of the fiscal year to meet
budget. Total Budget Expenditures are $38,432,300 with mid -year actual expenditures at
$18,504,863 or 48%.
2. BACKGROUND:
Actual revenue and expenditures (or expenses) were analyzed as of December 31, 2005, the first
six months of the fiscal year. Attached to this report are several schedules that provide detail
regarding the first six months.
1. Revenue Estimates — General Fund — Fiscal Year 2006: This report provides
historical revenue history and current history. Information is provided for FY 06
Budget and FY 06 actuals at Mid -Year (through December 31, 2005) and available
balance for remainder of fiscal year.
2. Expenditure Summary — General Fund — Fiscal Year 2005: This report provides
a breakdown of expenditures by department and division. Included are budget and
actuals through December 31, 2005 for Salaries, Benefits and Materials, Supplies and
Services (M/S/S). Also provided are total figures for the departments and divisions.
The report also shows a historical perspective by listing the Actual expenditures for
FY 03, FY 04 and FY 05. The balance unexpended and percentage expended is listed
for information.
z
REVENUE PROJECTIONS — GENERAL FUND
General Fund revenues through December 31, 2005 are slightly over budget estimates. Overages
should be realized in the following revenue categories:
• Property Taxes
• Sales Taxes
• Franchise Fees ( Cable, Refuse, PG&E)
• Property Transfer Tax
• Business License
• Permits/Fees
• Parking Fines
• Investment Earnings
• MVL
• Charges for Services
• Miscellaneous Revenues
General Fund revenues were estimated to be $36,343,800 for FY 2006. Through December 31,
2005 a total of $18,185,736 had been received. This represents 50% of the total estimated. Itis
projected that if trends continue for the balance of the year, that the General Fund Revenues
should exceed budget estimates.
PROPERTY TAXES
Property Taxes are received generally in two major installments. The first installment is
received December 15"' - with the second installment around April 15"'. Property taxes include
Secured Property Tax, Unsecured Property Tax, Supplemental Property Tax, Interest and
Impounds. As of December 31, 2005 total General Fund Secured Property Taxes received
totaled $3,229,358. The budget for Secured Property taxes is $5,423,000. Therefore we have
received 60% of estimates.
Overall, it is projected that Property Taxes will exceed budget estimates by $500,000.
SALES TAXES
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 receipts through December (lag by two months) were $4,033,933. The State
Finance Department made a major distribution error to most northern California, resulting in
approximately $500,000 being distributed in our January check. This represents 38% of budget
estimates. MBIA estimates on a conservative basis, that Petaluma Sales Tax Receipts for Fiscal
Year 2005-06 should be $10,800,000 or about $200,000 over budget estimates of $10,600,000.
3
FRANCHISE FEES
Major Franchise Fees are collected from ComCast Cable Company, Empire and Green Waste
Management, and Pacific Gas and Electric Co. for gas and electric franchise fees. The total
Franchise Fee budget was $1,705,000. Through 12/31/05, the City has received $494,489 or
29%. We receive an annual payment of $400,000 in April of each year. In January, the City
received a late payment due in December of $161,581 from Comcast.
Real Property Transfer Tax
The economy has picked up steam especially in the real estate markets over the past two years.
During the first six months of this year, the City had received $1,044,656 or 75% in Real Estate
Property Transfer Taxes. This level would suggest that the City will receive approximately
$2,000,000 in Real Property Transfer Tax, assuming the real estate market continues to be
strong..
Business License Fees
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. Therefore, the total collections at December 31,
2005 (at Mid -Year) are only $34,050. This amount is for the final collections of the Calendar
Year 2005 receipts, as 2006 business licenses are billed in January. The total Budget for Fiscal
Year 2005-06 is projected at $750,000. It is projected that actual revenues will meet budget
estimates.
LICENSES, PERMITS AND FEES
The annual budget for this category is $2,660,000. We have received at 12/31/05, $1,470,207, or
55%.
FINES, FORFEITURES AND PENALTIES
This category includes Criminal Court Fines, Health and Safety Fines, Parking Fines and
Vehicle Code Fines. Collections at Mid -Year are reported at $92,324 or 47% of budget
projections. As there is a lag time on some of the court and criminal fines, it is projected that
actual revenues at year-end may be slightly lower than budget estimates.
Vehicle Code Fines is a revenue item that was raised as the result of the potential increase in
activity by the Police Department. Actual results of the level originally projected are not being
realized, currently we are at 46.31% of budget.
Parking Fines are also in this category and are projected to meet budget of $225,000. Total
receipts at Mid -Year are $105,140 or 46.73% of budget. Due to the lag in timing of receipts,
staff feels budget projections will be met.
INVESTMENT EARNINGS AND RENT
Investment Earnings for the General Fund are budgeted at $200,000 with receipts of $27,280 or
14% at Mid -Year. Staff projects this category will meet budget estimates due to receiving
interest earnings report in January, raising 14% to 55%.
�6 4
INTERGOVERNMENTAL
This category 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 $8,045,000. Actual receipts at Mid -Year are $4,177,489 or
51%. It is projected that this category will meet budget projections as some revenues in this
category are delayed due to timing issues. The State Motor Vehicle In -Lieu Fees (MVLF)
exceeds its mid -year budget due to higher interest earned on the City monies that the State coati
CHARGES FOR SERVICES
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 $6,080,950. Receipts at Mid -Year are
$3,358,506 or 55% of budget projections. Staff estimates that total revenues will meet
projections in this category due primarily to the Charges to the Capital Improvement Projects
and administrative charges being in line with budget estimates.
The Intragovernmental Charges are predetermined by allocations for overhead items, salaries &
benefits, supplies and materials for labor and materials completed by the General Fund for
services of the Petaluma Community Development Commission, Enterprise Operations, and
Special Revenue Funds. The budget projections are $ with Mid -Year actual at 50%.
The Administrative Charges to CIP was budgeted at $1,500,000 with actual charges at Mid -Year
of $876,153 or 58.41%. These reimbursement charges are set at 5% of total actual project costs.
The 5% charge is only charges after the costs are incurred. Staff estimates that we will meet
budget projections based on current project activity.
The Recreation Program was budgeted at $1,077,300 with actual receipts at Mid -Year at
$565,523 or 52%. These charges are user fees for Recreation Programs. Staff estimates that
budget projections will be met as several of the recreation programs are held in the spring and
summer periods resulting in greater revenues the second half of the year. Also, the new on-line
registration starts in February which should increase attendance.
GENERAL FUND EXPENDITURES
Attached to this report is a summary of General Fund expenditures (Schedule #2), which detail
actual expenditures through December 31, 2005. The report provides a summary by department.
Total General Fund Expenditures were budgeted at $38,432,300. Mid -Year Expenditures
through December 31, 2005 were $18,504,863 or 48% of budget projections. The actual
exnenditures throueh December 31, 2005 include all salary increases which have been aooroved
by the Citv Council.
Overtime must be watched closely in Police and Fire to remain within budget.
5 5
EXPENDITURE ANALYSIS BY DEPARTMENT
General Government
This area consists of the Departments of City Council, City Clerk, City Attorney, City Manager
(including Animal Services), General Plan Administration, Administrative Services (including —
Finance and Human Resources). Total budget for the General Fund portion of this area was set
at $3,864,750. Mid -Year Actual is reported at $1,812,502 or 46.9% of projected budget.
Management projects that with all the changes recommended within total budget. Costs of
salary increases come from contingencies reserve set up last year.
Police Denartment
Total Police Department Budget was set at $14,511,900 for Fiscal Year 2005-06. Mid -Year
Actual is reported at $6,895,362. This represents 48% of budget projections. The only request
at mid year for Police is $35,000 to build a wall at the back of the parking lot to improve
security.
Fire Department
Total Budget for Fire Department is $7,667,050. Mid -Year Actual expenditures are reported at
$3,694,843 or 48% of budget projections. The only increase to Fire at mid year is a $25,000
request to replace reserve safety equipment that did not pass a recent inspection.
Communitv Develonment Denartment
Total Budget for Conununity Development Department is $2,200,080. Mid -Year Actual
expenditures are reported at $1,074,332 or 49% of projected budget for Fiscal Year 2005-06.
CDD's budget is being increased by $500,000 to reflect increase volume from development
projects. The expense is offset by increased revenues. With this addition, CDD should remain
within budget.
Public Works
Total Budget for Public Works is $4,953,670. Mid -Year Actual expenditures are reported at
$2,280,991 or 46% of projected budget for Fiscal Year 2005-06. Public Works has been quite an
evolution since July 1. A dozen staff have been transferred from PCDC and CDD so all
Engineering staff are within one department.
Parks and Recreation
Total Budget for Parks and Recreation Department is $3,930,050. Mid -Year Actual
expenditures are reported at $2,140,547 or 55% of budget projection for Fiscal Year 2005-06.
G
SUMMARY
The City ended fiscal year 2004-05 with an increase in General Fund — Fund balance of $2.5
million. The Unrestricted General Fund Balance as of June 30, 2005 is reported as
approximately $2 million.
Fiscal Year 2005-06 is estimated to end with a Positive Balance of Revenue over Expenditures
of approximately $500,000. This will be realized only if Revenues continue the trend as shown
by the first six months and Management monitors expenses closely to avoid additional overages.
We anticipate revenues to be $500,000 higher than budget with expenditures not exceeding
budget.
3. ALTERNATIVES:
Provide staff with direction as to adjustments to the Adopted Budget. These will be brought
back to Council so that the existing Appropriations Ordinance can be amended.
4. FINANCIAL IMPACTS:
5. CONCLUSION:
The mid -year request for General Fund is an increase of $1,970,050. Of the total, $1,464,000 is
for salary increases approved by Council. The Redwood Landfill cost is $385,000 and also
approved by Council plus other changes outlined above and detailed within Ordinance Exhibit
A.
6. OUTCOMES OR PERFORMANCE MEASUREMENTS THAT WILL IDENTIFY
SUCCESS OR COMPLETION:
7. RECOMMENDATION:
Approve Ordinance as detailed in Exhibit A.
7 7
4 401 1►111aci1
CITY OF PETALUMA, CA
2nd MID -YEAR ADJUSTMENT
REVENUE ANALYSIS GENERAL FUND
as of 12/31/05
DEPT
type
budget
actual
percent
prop tax*
5,423,000
3,229,358
60%
sales tax
10,600,000
4,033,933
38%
business license
750,000
34,050
5%
prop transfer tax
1,400,000
1,044,656
75%
franchise tees
1,705,000
494,489
29%
permits/fees
68,000
31,667
47%
parking fines
250,000
92,324
37%
lease
48,000
26,130
54%
interest
200,000
27,280
14%
MVL
2,503,000
2,145,000
86%
charges for svc
5,542,000
2,032,489
37%
mist
242,000
23,910
10%
animal svc
license/fees
128,000
64,624
50%
PD
fines
271,000
99,426
37%
county receipt
150,000
-
0%
pub safety augment
400,000
182,808
46%
post reimb
80,000
27,442
34%
charge svc
235,000
176,518
75%
FD
permits/fees
431,500
195,327
45%
CDD
permits/fees
2,660,000
1,470,207
55%
charges for svc
680,000
755,800
111%
Pk/Rec
rent/charges
1,077,300
565,523
52%
PW
other revenue
-
47,673
turning basin charges
30,000
19,230
64%
Balance
mise
1,470,000
1,365,872
93%
TOTAL
36,343,800
18,185,736
50%
CITY OF PETALUMA, CALIFORNIA SCHEDnE 2
GENERAL FUND EXPENDITURE SUMMARY BY DEPARTMENT
PERIOD ENDING DECEMBER 31, 2005 - ACTUAL VS. BUDGET FY 06
If
Page 1
FY 02-03
FY 03-04
FY 04-05
FY 05.06
FY 05-06
FY 05-06
FY 05-06
Actual
Actual
Actual
Budget
Actual
Balance
Percentage
Thru 12/31
Expended
CITY COUNCIL
1110 Administration
$
212,018
$ 220,084
$
214,296
$
284,450
$
145,545
S
138,905
51.17%
1120 Expenditures
-
$ -
3.213
-
569
$
{569)
TOTAL CITY COUNCIL
$
212,018
$ 220,084
$
217,509
$
284,450
$
146,115
$
138,335
51.37%
CITY CLERIC
1210 Administration
$
188,705
$ 192,097
S
243,996
$
217,050
$
104,435
$
112,615
48.12%
1220 Elections
86.466
$ 123,248
81.398
121,650
23 895
97755
19.64%
TOTAL CITY CLERK
$
275,171
$ 315,346
$
325,395
$
338,700
$
128,331
$
210,369
37.89%
1310 CITY ATTORNEY
$
521,579
$ 325,637
$
563,948
$
357,250
$
265,534
$
91,716
74.33%
2010 CITY MANAGER
$
390,763
$ 293,368
$
286,428
$
334,800
$
148,403
$
186,397
44.33%
2020 GENERAL PLAN ADMINISTRATIO
$
668,046
$ 419,527
$
350,464
$
985,460
$
243,951
$
741,499
24Y6%
3010 ANIMALSERVICES
$
646,030
$ 627,216
$
691,353
$
682,360
$
361,920
$
320,430
53.04%
ADMINISTRATIVE SERVICES
3110 Administration
S
463,894
$ 778,245
$
326,737
$
413,150
$145241
S
267,909
35.15%
3120 Accounting
379,859
$ 410,586
474,195
492,850
256,579
236,271
52.06%
3130 Commercial Services
294,077
5 229,246
289,210
282,600
137,474
145,126
48.65%
3040 Parking Enforcement
149.895
$ 176,967
195.641
283.200
101,736
181,464
35.92%
TOTAL FINANCE
$
1,287,725
$ 1,595,043
$
1,285,782
$
1,471,800
$
641,030
$
830,770
43.55%
3030 HUMAN RESOURCES
$
290,207
$ 278,130
$
293,267
$
376,350
$
170,505
$
205,845
45.30%
TOTAL ADMINISTRATIVE SERVICES
$
1,577,932
$ 1,873,173
$
1,579,049
$
1,848,160
$
811,535
$
1,036,615
43.91%
If
Page 1
CITY OF PETALUMA, CALIFORNIA
GENERAL FUND EXPENDITURE SUMMARY BY DEPARTMENT
PERIOD ENDING DECEMBER 31, 2005 - ACTUAL VS. BUDGET FY 06
POLICE
4000
Administration
4010
Auto Theft
4020
CADIRMS
4030
Communication
4040
Crime Prevention
4050
Domestic Violence
4060
Drug Enforcement
4070
Investigation
4080
Patrol
4090
Records
4100
Traffic Safety
TOTAL POLICE
FIRE
6000
5000
Administration
5010
Disaster Preparedness
5020
Fire Prevention
5030
Hazardous Materials
5040
Suppression
TOTAL FIRE
COMMUNITY DEVELOPMENT
6000
Administration
6010
Engineering Services
6020
Inspection Services
6030
Permit Services
6040
Planning Services
6050
GIS
TOTAL COMMUNITY DEVELOPMENT
FY 02-03 FY 03-04 FY 04-05 FY 05-06 FY 05-06
Actual Actual Actual Budget Actual
Thru 12131
$ 1,364,486 $ 1,242,137 $ 1,547,917 $ 1,785,950 $ 955,139 $
140,737
$
179,592
124,254
139,000
69,158
981,045
$
219,271
218,060
220,300
256
1,110,788
$
1,072,792
1,192,763
1,329,450
535,266
356,019
$
232,854
203,087
251,550
152,144
124,901
S
32,042
450
-
-
120,359
$
212,004
24,646
141,650
2,930
725,368
$
835,490
616,322
901,650
439,188
6,359,513
$
6,754,653
7,196,133
8,550,700
4,115,690
361,715
$
391,063
436,022
479,800
235,970
554.263
$
538,686
692,910
711.850
3W621
FY 05-06
FY 05-06
Balance
Percentage
553,700
Expended
830,811
53.48°!
69,842
49.75%
220,044
0.12%
794,184
40.26010
99,406
60AB%
0
453,234
138,720
2.07%
462,462
48.71%
4,435,010
48.13%
243,830
49.18%
322,22
54.73%
$ 12,199,194 $ 11,710,584 $ 12,452,564 $ 14,511,900 $ 6,895,362 $ 7,616,538 47.52%
$ 479,567
$
425,398 $
525,781 $
553,700
$ 276,523 $
277,177
49.94°!
$
4,095
$
2,225
866
11,850
-
11,850
0.00%
453,234
229,819
$
254,591
272,458
339,950
166,830
173,120
49.07%
135,193
87,153
$
129,929
134,412
128,100
61,613
66,487
48.10%
158,921
4.895.158
$
5,210,966
6.180.339
6.633450
3189876
3.443.574
48.09%
$ 5,695,792 $ 6,023,110 $ 7,113,856 $ 7,667,050 $ 3,694,843 $ 3,972,207
$ 581,680
$
1,183,058
$ 1,447,018 $
889,030 S
518,124 $
370,906
339,682
$
96,561
123,257
-
83
{83}
4,307
$
443,339
453,234
268,650
113,118
155,532
635,738
$
192,299
223,181
290,800
135,193
155,607
475,318
$
322,677
372,967
548,350
209,784
338,566
158,921
$
146,462
161.718
203.250
98,031
105,219
$ 2,195,746 $ 2,384,397 $ 2,781,375 $ 2,200,080 $ 1,074,332 $ 1,125,748
2 -'_P12 -
Page
age 2
48.19%
58.28%
42.11%
46.49%
38.26%
48.23%
48.83%
CITY OF PETALUMA, CALIFORNIA
GENERAL FUND EXPENDITURE SUMMARY BY DEPARTMENT
PERIOD ENDING DECEMBER 31, 2005 - ACTUAL VS. BUDGET FY 06
TOTAL GENERAL FUND EXPENDITURE$ g 33.46Ig $ 32.038_028 $ 40.029.740 g A3-2-2= $ 18.604.863 L -12 -UL
t3
Page 3
48.15%
FY 02-03
FY 03-04
FY 04-05
FY 05.06
FY 05-06
FY 05-06
FY 05-06
Actual
Actual
Actual
Budget
Actual
Balance
Percentage
Thru 12/31
Expended
PARKS & RECREATION
7001
Administration
$ 659,705
$
676,717
$
5,433,509
$
838,400
$
398,099
S 440,301
47.48%
7010
Cavanagh Center
16,405
$
17,070
19,567
18,150
9,017
9,133
49.68%
7011
Community Center
118,429
$
218,261
170,773
168,950
82,937
85,013
49.09%
7014
Library/Museum
46,379
$
29,730
40,415
35,150
22,718
12,432
64.63%
7017
Parks Maintenance
1,669,751
$
1,653,647
1,811,960
1,787,850
1,018,856
768,994
56.99%
7018
Prince Park
140,003
$
134,745
143,554
138,650
70,174
68,476
50.61%
7112
Tiny Tots
96,450
$
45,118
68,048
130,700
60,550
70,150
46.33%
7115
Youth Programs
244,635
$
299,989
286,039
248,200
112,948
135,252
45.51%
7130
Contract Classes
125,225
$
137,821
117,272
100,100
62,582
37,518
62.52%
7140
SportstAthletics
109,587
$
93,827
93,985
126,350
52,420
73,930
41.49%
7150
Aquatics
140,878
$
233,168
292,554
184,950
162,650
22,300
87.94%
7160
Senior Programs
84,065
$
103,517
99,085
109,800
56,624
53,176
51.57%
7192
Special Events
25,782
$
28,689
5,708
42,800
30,973
11,827
72.37%
9965
Lafferty
-
$
TOTAL PARKS & RECREATION
$ 3,477,294
$
3,672,300
$
8,582,469
$
3,930,050
$
2,140,547
$ 1,789,503
54.47%
PUBLIC FACILITIES & SERVICES
8000
Administration
$ 857,496
$
822,355
$
2,236,496
$
1,658,150
$
729,683
$ 928,467
44,01%
8010
Engineering Services
176,550
$
190,555
147,322
1,017,220
403,246
613,974
39.64%
8031
Building/Facilities Maintenance
781,488
$
709,084
879,349
886,400
448,410
437,990
50.59%
8050
Vehicle & Equipment Maintenance
239,194
$
252,087
303,523
281,250
153,145
128,105
54.45%
8060
Street Signals
186,091
$
216,640
273,666
264,350
156,291
108,059
59.12%
8061
Streets
363,406
$
-
150
-
-
0
8062
Street Signs
459,128
$
426,998
424,408
470,050
226,234
243,816
48.13%
8063
Street Lights
433,963
$
529,930
363,253
369,700
156,784
210,916
42.95%
8070
Turning Basin Operations
3,390
S
51,287
8,165
6,550
5,198
1,352
79.35%
8052
Casa Grande Landfill
-
$
2,310
0
TOTAL PUBLIC FACILITIES & SERVICES
$ 3,500,708
$
3,201,247
$
4,636,333
$
4,953,670
$
2,280,991
$ 2,672,679
46.05%
TOTAL GENERAL FUND OPERATIONS
$ 39,360,273
$
31,065,988
$
39,580,743
$
36,093,900
$
18,191,863
$ 19,902,037
47.76%
Debt Service
120,000
$
543,731
-
25,400
-
25,400
0.00%
Transfers Out
1,583,000
$
13,000
49,000
13,000
13,000
0
100.00%
Allowance for Retirements
-
$
15,309
-
100,000
100,000
0
100.00%
Transfers Out for Vehicle Replacem
400,000
$
400,000
400,00
200.000
20%00
0
100.00%
TOTAL GENERAL FUND EXPENDITURE$ g 33.46Ig $ 32.038_028 $ 40.029.740 g A3-2-2= $ 18.604.863 L -12 -UL
t3
Page 3
48.15%
CITY OF PETALUMA, CALIFORNIA
GENERAL FUND EXPENDITURE SUMMARY BY DEPARTMENT
PERIOD ENDING DECEMBER 31, 2006 - ACTUAL VS. BUDGET FY 06
1 C/"'
Page 4
FY 02-03
FY 03-04
FY 04-05
FY 05-06
FY 05-06
FY 05-06
FY 05-06
Actual
Actual
Actual
Budget
Actual
Balance
Percentage
Thru 12131
Expended
OPERATING DEPARTMENTS
City Council
$ 212,018
$
220,084 $
217,509
$ 284,450 $
146,115
$
138,335
51.37°
City Clerk
275,171
$
315,346
325,395
338,700
128,331
$
210,369
37.89%
City Attorney
521,579
$
325,637
563,948
357,250
265,534
$
91,716
74.33%
City Manager
390,763
$
293,368
286,428
334,800
148,403
$
186,397
44.33%
General Plan Admin
668,046
$
419,527
350,464
985,450
243,951
$
741,499
24.76%
Animal Services
646,030
$
627,216
691,353
682,350
361,920
$
320,430
53.04%
Administrative Services
1,577,932
$
1,873,173
1,579,049
1,848,150
811,535
$
1,036,615
43.91%
Police
12,199,194
$
11,710,584
12,452,564
14,511,900
6,895,362
$
7,616,538
47.52%
Fire
5,695,792
$
6,023,110
7,113,856
7,667,050
3,694,843
$
3,972,207
48.19%
Community Development
2,195,746
$
2,384,397
2,781,375
2,200,080
1,074,332
$
1,125,748
48.83%
Parks and Recreation
3,477,294
$
3,672,300
8,582,469
3,930,050
2,140,547
$
1,789,503
54.47%
Public Facilities and Services
3.500.708
$
3,201,247
4,636,333
4 953 670
2.280.991
$
2,672.679
46.05%
TOTAL GENERAL FUND OPERAT74NS3
35.4 ?,,_7.31.065.9U
S_3.4.5$4
743
3 .OB 93.904
7$,_:L91,�6
,�9 902.037
47.76°!
Debt Service
120,000
$
543,731
-
25,400
-
$
25,400
0.00%
Transfers Out
1,583,000
$
13,000
49,000
13,000
13,000
$
-
100.00%
Allowance for Retirements
-
$
15,309
-
100,000
100,000
$
-
100.00%
Transfers Out for Vehicle Replacem
400,000
$
400,000
400 000
200.000
200.000
S
-
100.00%
TOTAL GENERA_ FUND EXPENDITURE:
S 33 463.273
$ u 03.@ m L
40 .M8
432. 4Q 5
16.504.863
$ 1mL4, -
48.15%
1 C/"'
Page 4
ATTACHMENT B
FUND BALANCES
General Fund 6/30/05 fund balance
reserved $6,510,392 (including $4,150,000 reserved for contingencies, which includes
$850,000 for 05-06 salary increases)
designated $184,392
unreserved $1,968,866
total FB $8,663,650
Waste Water Fund 6/30/05 net assets:
invested in capital assets, net of related debt $45,380,332
restricted for debt service $106
unrestricted $6,016,344
total net assets $51,396,782
Water Fund 6/30/05 net assets:
invested in capital assets, net of related debt $24,221,091
restricted for debt service $1,313,594
unrestricted $3,329,655
total net assets $28,864,340
Equipment Replacement Fund 6/30/05 net assets:
invested in capital assets, net of related debt $2,200,702
unrestricted $3,033,362
total net assets $5,234,064
K
AN ORDINANCE AMENDING ORDINANCE NO. 2212 N.C.S.
TO CHANGE CERTAIN APPROPRIATIONS FOR THE OPERATION OF
THE CITY OF PETALUMA FROM JULY 1, 2005 TO JUNE 30, 2006
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF PETALUMA AS FOLLOWS:
Section 1. Ordinance No. 2212 N.C.S. is hereby amended for the fiscal year beginning on July
1, 2005 and ending on June 30, 2006 in the amounts as set in the attached Exhibit A,
incorporated herein by reference, and distributed to the various Rinds as set out in said exhibit
and shall be expended and used in accordance therewith.
Section 2. The City Council hereby finds and determines that the amount of appropriations
provided hereby does not exceed the estimated revenue, other sources and available fund
balances in the amounts set in Exhibit A, which will be on file with the City Cleric, for the fiscal
year ending June 30, 2006.
Section 3. All ordinance or parts of ordinances in conflict herewith are hereby repealed.
Section 4. The City Clerk is hereby directed to post/publish this ordinance for the period and in
the manner required by the City Charter.
CITY OF PETALUMA, CA
2nd AMID -YEAR ADJUSTMENT
REQUESTS FOR 05-06 BUDGET EXHIBIT A
NET IAIPACT ON EACH FUND
ine rev iuc exp net impact description
General Fund
8,850
LAD/Street Reconstruction adjust for audit fees
increase PCDC 05-06 rent per lease agreement
LMI 05-06 rent per lease agreement
385,000
Redwood Landfill agree (11/05 council reso)
473,800 473,800
945,200
Police salary increase
Storm Drainage, Parkland Acq, Traffic Allt impact fees increase
402,100
Fire salary increase
130,000
117,300
Unit 4, 8, 9 salary increase
10,000
10,000
Fire station 2 storage units
35,000
35,000
Police parking lot wall
25,000
Fire safety equipment
500,000
500,000
CDD revenue and expense
20,000
PW move to City Hall
30,000
CDD fee evaluation consultant
' 54,300
increase intragovern charge for IT
553,850
2,523,900
(1,970,050) Net impact General Fund
Special Revenue Funds
3,500
LAD/Street Reconstruction adjust for audit fees
4,850
LMI 05-06 rent per lease agreement
30,000 30,000
CDBG increase program cost to agree HUD budget
473,800 473,800
ine gant/donation revenue and tranfers out to c400304
19,400
Storm Drainage, Parkland Acq, Traffic Allt impact fees increase
transfer out to c400304
130,000
Street Recons increase transfer out to e500600
600,000
as Tax transfer out to c201104 per council reso
43,000
Storm Drainage impact fee increase transfer to marina for dredging
50,700 Parkland Acq impact fee increase transfer out to c400105
704,000 834,000 increase develop contrib and transfer out to c200703 (9/12 council reso)
100,000 100,000 increase slate funding and expeudihue for underground tank monitor
4,000 increase LMI program cost
1,094,000 street reconstruc
1,307,800 3,387,250
(2,079,450) Net impact special revenue funds
CITY OF PETALUMA, CA
Sud TOID-YEAR ADJUST --%LENT
REQUESTS FOR 05-06 BUDGET EXHIBIT A
NET DIPACT ON EACH FUND
me rev
me exp
net impact description
PCDC
511,300
increase transfer in to debt svc funds
511,300
increase transfer out to debt svc fund
305,800
p201030 encumbrance to c500303
4,000
increase lease payment to general find
2,198,000
increase transfer out to c200703 (9/12 council reso)
(200,000)
decrease funding to c200503 (Measure M to pay instead)
305,800
move 5520 encumbrance to c500303
150,000
increase storefront loan to total PY council approval
6,000
EPA grant search funding
511,300
3,280,900
(2,769,600) Net impact on PCDC
CUP Funds
Riverplan 11IcNear (Steamer Landing) CIP:
473,800
473,800
increase transfer in and expenditures for c400304
19,400
19,400
increase transfer in and expenditures for c400304
Ghilotti claim:
130,000
130,000
increase transfer in and expenditures in c500600
Shollenberger Park (per 7/05 council reso):
50,700
50,700
increase transfer in and expenditure in c400105
CPSP Theater District (9/12 council reso):
(897,650)
(897,650)
decrease exT c200303
(1,000,000)
(1,000,000)
decrease exp c200403
(2,225,000)
(2,225,000)
decrease exp c200603
3,486,000
3,486,000
increase transfer in and expenditures for c200703
Rivertrnil:
200,000
increase revenue for Measure M and expenditure for c200503
(200,000)
decrease transfer in from 5520 c200503
Riverplan Denman:
305,800
305,800
transfer PCDC auto plazu funds to c500303
Street Signal Upgrade:
(45,000)
decrease funding for c500700
Art/Collectors:
1,075,000
1,075,000
c201104
Street Reconstruction 05-06:
1,144,000
1,144,000
increase transfer in and exp c500206
East D St Widening
30,000
30,000
C200205
Downtown Improv:
(7,500)
(7,500)
decrease transfer in from 5520 c200603
Downtown Underground Utility:
(32,500)
(22,500)
decrease transfer in from 5520 c200904
CTCV OF PETALUMA, CA
2nd MID-YEARADTUSTNMNTf
REQUESTS FOR 05-06 BUDGET
NET E IPACT ON EA CH FUND
ine rev me exp net impact description
EPA Brownfields:
6,000 6,000 increase transfer Cin 5520 c200505
2,568,050 2,523,050
45,000 Net impact CIP funds
Proprietary Funds
G 0
Airport
12,600
net impact airport manager (9/05 council reso)
564,000
564,000
increase FAA revenue and CII' cost for c100103 (airport hangars)
Marina
43,000
43,000
increase transfer in and expense for marina dredging (12/05 council resp;
Transit
19,200
19,200
increase TDA revenue and program cost for transit
Waste Water
135,000
c201104 (12/19 council reso)
48,100
3 new positions
800,000
increase 05-06, decrease 06-07 CIP for c500406 (Ellis Creek)
320,000
increase transfer out to c200703 (9/12 council rose)
16,700
increase intragovera charges to IT
20,000
c500206
Water
350,000
c201104 (12/19 council rose)
10,450
3 new positions
134,000
increase transfer out to c200703 (9/12 council reso)
30,000
c500206
IT
71,000
71,000
increase intragovem charges for PW/WRC wiring, maintenance
programming, backup system upgrade, server replace
Veli/Equip Replace
380,000
waste water vehicles/equipment 5 yrd dump truck, 4x4 PU, TV van,
pool car
112,000
PW vehicles/equipment flusher/vacuum, traffic counter, traffic signal
controller, forklift
15,000
park/ree vehicles/equipment PCC alum system
697,200
2,971,050
(2,273,850) Net impact proprietary funds
G 0