02-06-2007 - 2006/07 FY Mid-Year Budget UpdateJ
City of West Covina
MEMORANDUM
AGENDA
Item No.: G-2
Date: February 6, 2007
TO: Andrew G. Pasmant, City Manager
and City Council
FROM: Tom Bachman, Director
Finance Department
SUBJECT: 2006-07 FISCAL YEAR MID -YEAR BUDGET UPDATE
RECOMMENDATION:
It is recommended that the City Council:
1. Receive and file the budget update report.
2. Approve the additional- appropriations and transfer of appropriations as listed in
"Section 2. Additional Appropriation/Transfer Requests" of this report.
3. Approve the staffing changes as listed in " Section 3. Staffing Requests" of this
report
DISCUSSION:
1. 2005-06 BUDGET — MID -YEAR UPDATE
The City adopted a General Fund for 2006-07 as part of the City's first two-year budget. The
budget was balanced for both years and contained a surplus of $52,028 in 2006-07. The City has
reversed the trend of gap budgets that existed in recent years with new revenue sources, an
improving economy notably in the area of property related revenue and new commercial
developments, and responsible controlled expenditure growth.
The City's two largest revenue sources are sales tax and property taxes, combining for nearly
60% of total General Fund revenues. More recent information would indicate the property taxes
will exceed their revenue estimate for the year based on assessed valuation data received from
Los Angeles County in August. This increase would be offset, however, by a likely shortfall in
sales tax revenues. Due to delays in beginning construction of the West Covina Heights
commercial development, that project will not come on line until the 2007-08 fiscal year, rather
than this fiscal year as programmed in the 2006-07 budget. No other areas of concern in revenues
have been identified at this time.
Since the adoption of the budget in June, the City Council has made additional appropriations to
the 2006-07 General Fund budget totaling $242,769. The. City Council also considered numerous
budget follow-up items at its September 19, 2006 meeting and at that time authorized staff to
seek firins to perform facility needs assessments for both police and fire facilities.
Additionally, General Fund carryovers from the 2005-06 fiscal year totaling $474,278 have been
brought forward and are included in this budget. These 2005-06 carryovers will be funded with
the 1.2 million surplus that was generated in. the 2005-06 fiscal year.
Below is a table summarizing the 2006-07 adopted budget and changes made to that budget
f
1.
Estimated Revenues 51,411,727
Appropriations (51,359,699)
Adopted Budget Surplus 52,028
Additional Appropriations
Management Analyst - CMO
8/01
(35,000)
Publish Discover monthly
9/19
(27,500)
Part-time Cable TV Production Assistant
11/07
(20,000)
Graffiti abatement Services
12/06
(28,470)
Maverick Field dugouts 110.82.8777.7700
12/06
(75,000)
Trailer for Galster park 110..82.8734.7700
12/06
(39,500)
Minimum wage adjustments
12/06
(17,299)
Amended Current 2006-07 Budget Gap
(190,741)
2. ADDITIONAL APPROPRIATION/TRANSFER REQUESTS '
a. Communications — Appropriate $6,555 to 110.33.3320.6270 to replace the Uninterruptible
Power System batteries for the Communications Center and various public safety
communication systems.
b. Communications — Appropriate $11,000 to 110.82.8453.7700 and $1,900 to
110.33.3330.6330 to purchase computers, related hardware and maintenance for
viewing/monitoring of the security cameras at Galster Park. (required if item j. below is
approved).
c. Community Services — Appropriate $30,000 to 110.51.5110.6120 for the Green Linkages
study performed by Cal Poly Pomona.
d. Community Services — Appropriate $3,000 to 110.51.5150.6188 to cover special event
expenses.
e. Community Services — Appropriate $25,500 to 203.51.5110.6120 for a marketing program
for various Community Services programs.
f. Community Services - Appropriate $25,000 to 163.xx.xxxx.xxxx for the Galster Park Nature
Program. This amount will be completely offset by a grant from the State Habitat
Conservation Fund.
Cr Community Services — Appropriate $150,000 to 163.xx.xxxx.xxxx for the Cortez Park Trail
Rehabilitation Project. This amount will be completely offset by a grant from the L.A.
County Regional Park and Open Space District.
h. Public Works — Appropriate $29,000 to 110.41.4142.6135 to fund increased area
maintenance at Galster, Heritage and Cortez parks and Aroma Parkeite.
i. Public Works — Appropriate $60,000 to 110.41.4120.6110 to fund a temporary contract
inspector to keep up with the increased workload. This amount will be completely offset by
an increase in building fees.
j. Public Works — Appropriate. $54,200 to 110.82.8453.7700 to cover the additional costs
necessary for the installation of security cameras at Galster Park.
k. Public Works — Appropriate $18,000 to 360.81.8744.7200 for additional work required on
the Hooper Drive slope repair.
1. Public Works — Appropriate $99,000 to the North Azusa and Vincent Ave Traffic Signal
Project 125.85.8547.7800; and
in. Public Works — Reallocation of Funding: Transfer $100,000 appropriation from. Curb and
Gutter and Bus Route Rehab projects ($50,000 each from 161.81.8741.7200 and
215.81.8748.7200) to the Equestrian Fence Project ($50,000 each to 161.81.8772.7200 and
215.81.8778.7200).
n. Public Works — Reallocation of Funding: Transfer $46,000 appropriation from the Bus Route
Rehabilitation Project 122.81.8631.7200 to the Holt Avenue Repaving Project
122.81.8522.7200.
o. Public Works — Reallocation of Funding: Transfer $29,000 appropriation from the Annual
Street Rehab Program 161.81.8338.7200 to Amar Median Landscape Project
161.81.xxxx.7200; and transfer $148,000 appropriation from the Residential Street Rehab
Project 215.81.8747.7200 to Amar Median Landscape Project 161.81.xxxx.7200.
p. Public Works Appropriate $62,000 to 215.81.xxxx.7200 for the Amar Median Landscape
Project.
Total additional appropriations for the General Fund are $195,655.. Of this amount, only $30,900
is for ongoing expenditures while $164,755 is for one-time expenditures. There should be
sufficient additional building permit and other revenues in the General Fund to cover these
additional appropriations.
3. STAFFING REQUESTS
a. Public Works — Approve hiring an Engineering Technician. This position was originally
budgeted for the 2007-08 fiscal but salary savings within the department are available to hire
this position early to meet the demands of the department.
b. City Manager's Office - Reclassify the Management Analyst I, which performs the functions
of the City's public information officer, to a Management Analyst II in order to bring this
position into parity with the labor market. There are salary savings in the 2006-07 budget to
fund the cost increase related to this reclassification.
4. ADDITIONAL CITY COUNCIL ITEMS _
During the City Council budget meetings and subsequent meetings, Council directed staff to
study or bring back additional items for their review and consideration. Those items included
some significant capital projects along with increased staffing in the police department.
Subsequent to those items being brought back to the Council and staff receiving direction on
certain items, additional items have been put forth by the City Council for discussion.
That list includes:
1.,
Communications Systems Replacement
$7 -.$9 million
2.
Four additional police officers
.$480,000 initial annual cost
3.
Fire Station #1 Replacement
$4 - $8 million
4.
Fire Station #3 Replacement
$3 - $4 million
5.
Police Department Expansion
$1.5 - $2.5 million
6.
Senior Center Lap Pool/Health Center
$330,000 - $2 million
7.
High School(s) Field Improvements
$500,000 - $1.5 million
8.
Shadow Oak Park Development
$1.5 million
9.
Pay Public Safety at Top Quartile
Unknown at this time
Total Capital Project Costs
$17,830,000 - $28,500,000
Total Annual Costs
$480,000 initial annual cost
In fiscal year 1999-00 the City sold the municipal water system that generated approximately
$14 million in additional reserves to the General Fund. This sale of the water system came early
on in a seven-year period in which the City had deficit spending in the General Fund. The deficit
spending was due mainly to rapidly increasing pension costs and revenue takeaways by the state.
This additional reserve served the City well during that period as the City was able to adopt
deficit budgets while not significantly reducing services. During that .period the General Fund
reserve went from $58.4 million at June 30, 2000 to $47.7 million at June 30, 2005. The General
Fund total reserve at June 30, 2006 was $48.9 with available reserves of $24.0 million.
Due to actions taken by the City Council, and an.improved economy and revenue protection
afforded by the passage of Proposition 1A, the City's General Fund had a $1.2 million surplus
during the 2005-06 fiscal year, even after setting aside $1 million in a equipment replacement
fund. The City Council also adopted balanced budgets for the current and upcoming fiscal years
as part of the City's first two-year budget.
The total capital costs of all of the aforementioned projects could be as high as $28.5 million,
which exceeds the current available fund balance by $4.5 million. The additional annual costs of
increased public safety personnel funding is $480,000 plus an additional unknown cost for the
top quartile salaries. It is recommended that all of these items be reviewed at one time, that
priorities be set and projects compete for available funding. If it is the Council's direction to
In
spend reserves on some of the projects, then it is recommended that the City's General Fund
reserve policy be considered as part of the process to protect the City against natural disasters or
other emergencies. The City's uncommitted General Fund reserve has been set previously by
City Council at a minimum of $10 million. It is recommended that the General Fund minimum
reserve be set as a percentage of General Fund expenditures. For example, setting the minimum
at 25% of General Fund expenditures would allow this minimum reserve to grow as budgets
grow and the current reserve requirement would be $12.8 million under this scenario.
In setting the reserve policy the Council should consider (1) impact of the timing of receipt of
General Fund Revenues, (2) the impact on future revenue generation and (3) the effect of the
City's credit rating.
(1) The City receives a large portion of its revenue in the latter part of the year and the reserve
provides cash flow during the first half of the fiscal year. As of December 31, 2006 the
General Fund had only received 32% of its estimated revenues and had spent $7.9 million
more than it had received in revenues.
(2) Every $1 million of reserve generates approximately $50,000 in annual income to the
General Fund. Spending down the reserve will affect future budgets by reducing interest
income.
(3) Despite six years of deficit budgets, the City has maintained an "A" credit rating which has
allowed it to issue debt at a lower cost. The main reason for that rating has been the size of
the General Fund reserve.
2007-08 BUDGET
The City Council will be presented with an update of the 2007-08 budget in June 2007. This
update will contain any additional requests as deemed necessary by the City Manager as well as
any adjustments to the estimated revenues. This update will also include the CIP for the 2007-08
fiscal year.
Prepared by: Tom Bachman
Director of Finance
Attachments No. 1 2006-07 General Fund Revenue and Expenditure Summary
No. 2 2006-07 Non -General Fund Revenue and Expenditure Summary
Attachment 1
Shown below is a summary of the 2006-07 adopted budget with revenues and expenditures
through the month of December (50.0% of the year). Certain of the larger revenue sources are
running well below the 50% mark due to timing of when revenues are received during the fiscal
year. Through the first six months of the year, the major revenue sources (sales tax, property tax,
and interest income) appear to be on track with or running ahead of budget estimates, with the
exception of sales tax as noted below. As for the remaining revenue sources, based on the
information available at this time, there are no major fluctuations expected from their budgeted
amounts.
REVENUE SOURCE
Sales Tax
% of
Total
29.3%
Original
Budget
15,065,000
Amended
Budget
15,065,000
YTD
4,821,687
:.
10,243,313
%
32.0%
Property Tax
29.5%
15,178,000
15,178,000
3,664,537
11;513,463
24.1%
Interest
9.2%
4,731,000
4,731,000
2,020,372
2,710,628
42.7%
Franchise Tax
5.8%
2,960,000
2,960,000
242,448
2,717,552
8.2%
Overhead Chargebacks
6.0%
3,090,000
3,090,000
9571072
2,132,928
31.0%
Ambulance Service
3.4%
1,763,000
1,763,000
674,598
1,088,402
38.3%
Business License Tax
3.0%
1,550,000:
1,550,000
300,190
1,249,810
19.4%
Transient Occupancy Tax
1.8%
931,500
931,500
397,091
534,409
42.60
Vehicle In Lieu
1.5%
761,250
761,250
376,819
384,431
49.5%
Other Revenues
6.5%
3,351,977
3,493,943
1,752,971
1,740,912
50.2%
Transfers In
3.9%
2,030,000
2,030,000
1,014,996
1,015,004
50.0.%
Prior Year Surplus ..
259,049
259,049
-
100.0%
Total Revenues
100.0%
51,411,727
51,812,742
16,481,831
35,330,911
31.8%
Sales Tax — Sales tax revenues, which include the triple flip amount, are at 32.0% through the
first six months of the year. This is mainly due to timing of when revenues are received. This
does not include fourth quarter receipts, which is typically the largest quarter, it does not include
the sales tax transfer from the Fashion Plaza CFD and does not include any receipts for the triple
flip which accounts for 25% of all sales tax revenues and does not begin flowing into the City
until January of each fiscal year. The one issue not related to timing of receipts is delays in
beginning construction of the West Covina Heights commercial development. That project will
not come on line until the 2007-08 fiscal year, rather than this fiscal year as programmed in the
2006-07 budget and this delay will cause sales tax revenues to fall short of the budget estimate
for the year. Sales tax revenue at this time last year was $4,856,702.
Property taxes — Property tax revenues, which include the Supplemental in Lieu of VLF
amount, make up almost 30% of General Fund revenues and will once again exceed its budget
estimate as a result of continued large increases in residential assessed valuations. The VLF
property tax amount, which makes up almost 50% of property tax revenues, also does not begin
flowing into the City until January of each fiscal year. The surplus in property taxes. should
offset the sales tax shortfall. Due to the timing of when revenues are received under this
payment schedule, total property taxes are only at'24.1 % of their budget estimate.
Interest — Interest income is pretty close to where it should be at this time of the year. $3.1
million (65%) of all interest income in the General Fund comes from loans to the redevelopment
agency. Interest rates are above 5% in the current market, about three times what they were just
three years ago.
Franchise Tax — Franchise tax receipts are only at 8.2% due to the fact that most payments are
not required to be made until later in the year. This is consistent with prior years. This revenue
source will be $140,000 less than anticipated due to the agreement with the City's waste hauler
to split the retroactivity of its rate increase.
Overhead Chargebacks — These are budgeted chargebacks to various department and funds that
receive external funding. This revenue source should meet its budget projection.
Ambulance Service - Ambulance transport revenues for the first six months are $674,598, or
38.3% and most likely will not reach their estimate of $1,763,000. Revenues at this time last
year were $851,987.
Business License Tax - Business license revenues are only at $300,190 (19.4%) due to most
revenue from this source being due in January. This amount was $326,461 at this time last year.
Transient Occupancy Tax - Transient occupancy taxes are at $397,091 (42.6%) and only
include five months for the year. This is above last year's total of $355,734 at the same time of
year.
Motor Vehicle in -lieu - This revenue source was reduced by approximately 87% as part of the
2004-05 state budget and the revenue loss is replaced with a like amount of property tax revenue.
Total revenue to date is $376,819, or 49.5% of its revenue estimate. This is above last year's
total of $331,553 at the same time of year.
Other Revenues - This revenue source contains all other revenues and is at $1,752,971 (50.2%)
for the year. This exceeds last year's total of $1,645,822 at the same time of year.
Fund Transfers - This revenue source includes transfers from the Traffic Safety, Public Safety
Augmentation and West Covina Service Group Funds. This revenue source should end up the
year right at its budget estimate.
A chart of expenditures for 2006-07 is shown below.
EXPENDITURES
ity Council
% of
0.4%
Original
Budget
224,953
Amended
BudgetTotal
11L 224,953
YTD.
116,290
Balance
118,664
%
47.2%
eneral Administration
2.5%
1,260;320
- 1,342,817
580,234
762,582
43.2%
ity Clerk
1.1%
584,504
605,513
199,114
406,399
32.9%
inance
4.0%
2,037,183
2,063,983
1,087,312
976,671
52.70
Human Resources
1.4%
710,373
760,507
244,527
515,980
32.2%
Tanning
1.2%
605,234
615,801
272,386
343,415
44.2%
Police
44.9%
23,058,024
23,137,320
11,201,720
11,935,600
48.4%
Fire
28.0%1
14,358,529
14,515,673
7,107,950
7,407,723
49.0%
ommunications
4.20/.
2,177,195
2,184,194
966,453
1,217,741
44.2%
Public Works
8.5%
4,368,682
4,444,410
2,023,082
2,421,328
45.5%
ommunity Services
1.8%
924,260
926,728
510,454
416,274
55.1 %
Environmental Management
0.3%
161,516
178,134
65,123
113,011
36.6%
Transfers Out
1.7%
888,926
888,926
0
888,926
0.0%
Total Operating Budget
51,359,699
51,888,959
24,364,645
27,524,3-14
47.0%
Net Operating Budget .
Surplus/(Deficit)52,028
76,217
7,882,814
7,806,59
Capital Projects Total
0.0%
01
3,829,7291
3,517,7081
312,021
91.9%
General Fund Budget Total
100.0%
51,359,699
55,718,688
27,882,353
27,836,335
Most departments are on track at this point in the year to stay within their budgets. Finance is
running above budget at this, time due to an unexpected increase in the property tax
administration fees levied by the county. Staff, is still in the process of analyzing the
appropriateness of this increase. Community Services is running ahead of budget due to early
season programming. This should level out as the fiscal year progresses.
City of West Covina
REVENUE and EXPENDITURES
NON -GENERAL FUNDS ONLY
As of 12-31-06- .:
Attachment 2
REVENUE
EXPENDITURES
Adjusted
As of 12/31/06
Percent
Adjusted
As of 12/31/06
Percent
FUND#
FUND DESCRIPTION
Estimate
eport run 01126/07
of
Budget
report run 01/26/07
of
FY 06-07
Estimate
FY 06-07
Budget
SPECIAL REVENUE FUND TYPES
111
FEE & CHARGE,
1,367,451
597,469
43.7%
::'
1,526,714
596,819
39.1%
116
STATE ASSET FORFEITURES
8,000
2,622
32.8%
42,000
950
2.3%
117
DRUG ENFORCEMENT REBATE
7,000
4,590
65.6%
:`"':
#DIV/0!
118
BUSINESS IMPROVEMENT TAX
804
#DIV/0!
#DIV/0!
119
AIR QUALITY IMPROVEMENT TRUST.
136,600
71,923
52.7%'i::
218,600
59,467
27.2%
121
PROPOSITION "A"
1,888,840
1,600,012
84.7%
::::
2,409,211
712,506
29.6%
122
PROPOSITION "C"
1,499,075
816,227
54.4%
3,096,741
1,100,550
35.5%
123
TRAFFIC SAFETY,
1,500,000
409,911
27.3%
1,584,996
740,205
46.7%
124
GASOLINE TAX
2,105,000
698,033
33.2%
#';
2,182,657
939,201
43.0%
125
TRAFFIC CONGESTION (AB2898)
470,000
839,968
178.7%
747,653
93,447
12.5%
127
POLICE DONATIONS
4,800
2,514
52.4%
8,705
303
3.5%
128
TRANSPORTATION DEV. ACT
56,000
27,116
48.4%
ii
50,270
214
0.4%
129
INTEGRATED WASTE MANAGEMENT
224,011
20,464
9.1%
293,486
127,161
43.3%
131
COMMUNITY DEVEL. BLOCK GRANT
1,743,154
751.713
43.1%':
2,440,428
610,947
25.0%
133
TRAFFIC ENFORCEMENT GRANT
8,425
#DIV/0!
#DIV/0!
134
COPS/SCHOOL BASED PARTNERSHIP
11
#DIV/0!
#DIV/0!
135
BJA BLOCK GRANT
60
#DIV/0!
#DIV/0!
140
F.A.U./I.S.T.E.A./T21
325,000
-
0.0%
1,513,511
15,481
1.0%
141
G.R.E.A.T. GRANT
140,697
0.0%:
i (
140,697
70,155
49.9%
142
OCJP DOMESTIC VIOLENCE GRANT
21
#DIV/0!
#DIV/0!
143
LA COUNTY PARK BOND
#DIV/0!
94,366
97,830
103.7
144
TREE FUND
(4)
#DIV/01
#DIV/0!
145
WASTE MGT ENFORCEMENT - GRANT
16,700
15,940
95.5 %
::'.
15,649
7,675
49.0 %
146
SENIOR MEALS PROGRAM
195,466
34,252
17.5%
;
212,716
118,892
55.9%
148
SCAQMD ELEC. VEH. CORRIDOR GRANT
#DIV/0!
2,520
0.0%
149
USED OIL BLOCK GRANT
57,210
7,094
12.4%
69,410
8,785
12.7%
150
INMATE WELFARE
15.000
6,816
.45.4%
19,500
3,643
18.7%
152
BKK COMMUNITY
-
2,659
#DIV/0!
1,527,960
1,511,397
98.9%
153
PUBLIC SAFETY AUGMENTATION
600,000
214,100
35.7%
722,644
300,980
41.6%
154
PRIVATE GRANTS
-
136
#DIV/0!
#DIV/0!
155
COPS/SLES
160,000
222,009
138.8%
>'iSi
18,766
7.829
41.7%
157
ELECTRIC VEHICLE AQMD MATCH
7
#DIV/0!
#DIV/0!
158
C.R.V. /LITTER REMOVAL GRANT
33,709
30,952
9178%
: `>
33,839
12,748
37.7%
159
SUMMER MEALS PROGRAM
28,877
20,773
71.9%':`:!'i
29,029
22,293
76.8%
169
STATE PARK BOND GRANT
#DIV/0!
400,368
391,830
97.9%
181
MAINTENANCE DISTRICT#1
193,900
149,164,
76.9%
231,481
90,506
39.1%
182
MAINTENANCE DISTRICT #2
82,200
53,309
64.9%
i ::
92,715
31,725
34.2%
184
MAINTENANCE DISTRICT #4
1,037,700
446,492
43:0%
1,048,246
561,506
53.6%
186
MAINTENANCE DISTRICT #6
114,700
46,462
40.5%
134,303
48,047
35.8%
187
MAINTENANCE DISTRICT #7
99,900
42,730
42.8%"
129,400
55,322
42.8%
188
CITYWIDE MAINTENANCE DISTRICT
1,386,696
555,331
40.0%
1,388,363
608,917
43.9%
189
SEWER MAINTENANCE
1,309,200
577,968
44.1%
:
1,477,743
642,622
43.5%
190
BUSINESS IMPROVEMENT DISTRICT
87,000
34,121
39.2%iiii
91,548
21,048
23.0%
193
BJA LLEBG 2000-2002 .
.5
#DIV/0!
#DIV/0!
194
OCJP - CLETEP
273
#DIV/0!
#DIVlO!
195
BULLET PROOF VEST GRANT
13,729
(71)
-0.5%
#DIV/0!
196
STATE DOMESTIC PREP EQUIP GRANT
13,499
#DIV/0!
698
#DIV/01
197
COPS/SRO
110
#DIV/0!
#DIV/0!
198
OTS CSBCC GRANT
#DIV/0!
116,034
32,271
27.8
199
MTA GRANT q12,947
#DIV/0!
#DIV/0!
203
CHARTER SETTLEMENT FUND
5,897
#DIV/0!
445,290
230,093
51.7%
204
COPS TECHNOLOGY GRANT
200,454
#DIV/0!
197,446
4,950
2.5%
205
CHARTER PEG FUND
150,000
153,065
102.0%'??`
141,388
40,216
28.4%
206
2004 HOMELAND SECURITY GRANT
3,000
0.0%:.
27,155
20,096
74.0%
208
JUSTICE ASSISTANCE GRANT
#DIV/0!
2,051
0.0%
209
RIVERS & WATER CONSERVATION
#DIV/01
235,299
265,449
112.8%
210
LA COUNTY 5TH DISTRICT GRANT
#DIV/0!
91,325
107,028
117.2%
'211
LAND & WATER CONSERVATION
#DIV/0!
145,270
170,576
117.4%
212
ART IN PUBLIC PLACES
9,955
#DIV/0!
#DIVlO!
213
STATE HOMELAND SECURITY GRANT
50,000
0.0%:...*,....76,681
23,829
31.1
214
USDOJ COPS GRANT
#DIV/0!
40,531
22,893
56.5
215
N AZUSA RELINQUISHMENT
34,772-
#DIV/0!
1,862,176
31,112
1.7%
wcbudget \ FINAL 2006-2008 \Quarterly Report -Non GF Rev & Exp FY 06-07 - As of 12-31-06
2/2/2007 1 of 2
City of West Covina
REVENUE and EXPENDITURES
NON -GENERAL FUNDS ONLY
As of 12-31-06
Attachment 2
REVENUE
EXPENDITURES
Adjusted
As of 12/31/06
Percent
Adjusted
As of 12/31/06
Percent
FUND#
FUND DESCRIPTION
Estimate
report run 01126/07
of
Budget
report run 01/26/07
of
FY 06-07
Estimate
FY 06-07
Budget
216
SAFE ROUTHES TO SCHOOLS GRANT
239,301
#DIV/0!
30,053
0.0
217
BUFFER ZONE PROTECTION PROGRAM
27,781
#DIVIO!
19,625
4,783
24.4%
218
2006 HOMELAND SECURITY GRANT
703,854
0.0%
703,854
515,016
73.2%
TOTAL SPECIAL REVENGE FUND TYPES
17,814,469
9.010,183
50.6%
.:;.:.;
28,130.416
11,080,009
39.4%
CAPITAL PROJECT FUND TYPE
160
CAPITAL PROJECTS
38,335,648
37,500,615
97.8%
iiii
56,795,942
6,287,829
11.1 %
161
CONSTRUCTION TAX
125,000
164,846
131.9%
::::
579,941
57,323
9.9 %
163
PARKS
22,500
22,176
98.6%
:....
104,605
35,091
33.5%
170
PARK DEDICATION FEES "A"
2,781
#DIV/0!
263,888
232,999
88.3
171
PARK DEDICATION FEES "B"
3,103
#DIV/0!
7,555
0.0%
172
PARK DEDICATION FEES "C"
80,710
2,292
2.8%
:::
207,810
5,790
2.8%
173
PARK DEDICATION FEES "D"
85
#DIV/0!
#DIVlO!
174
PARK DEDICATION FEES "E"
15,019
#DIV/0!
501,043
352,536
70.4%
175
PARK DEDICATION FEES "F"
208,448
412,644
198.0%
:::i
731,348
357,530
48.9%
176
PARK DEDICATION FEES "G"
7,692
#DIV/01
1,104,175
793,862
71.0%
177
PARK DEDICATION FEES "H"
(290)
#DIV/0!
#DIV/0!
367
CIP-VEHICLE
24,585
#DIV/01
261,000
87
0.0%
TOTAL' CAPITAL PRO [ECT FUND TYPES '-„ „ ;
38,772,306
38,155,547
98.4%
' ;:
60,557.307
8,113,047
13.4%
DEBT SERVICES FUND TYPES
300
DEBT SERVICE -CITY
10,438,151
4,319;776
41.4%
4,051,713
3,976,262
98.1 %
TOTAL DEBT SERVICES FUNO TYPES a_.r I
10,438,151
4,319,776
41.4%
, ,.;,
4,051,713
3,976,262
98.1
PROPRIETARY FUND TYPES
INTERNAL SERVICE FUND TYPES
360
UNINSURED LOSS CITY PROPERTY
30,307
#DIV/0!
273,385
163,318
59.7%
361
GENERAL LIABILITY
1,236,500
683,800
55.3 %
':?:'%::
1,136,500
911,044
80.2%
363
WORKER'S COMPENSATION
1,416,524
971,861
68.6%'#:
1,431,974
798,930
55.8%
365
FLEET MANAGEMENT
1,325,726
567,430
42.8%:::;
1,380,721
870,782
63.1%
ENTERPRISE FUND TYPES
375
POLICE SERIVCE GROUP
1,700,000
1,698,573
99.9%
3,253,453
1.552,777
47.7%
70TA1 PROPRIETARY FUND TYPES ''
5.678.750
3,951,972
69.6%
,. ,
7,476,032
4,296,850
57.5%
COMMUNITY DEVELOPMENT COMMISSION
CDC CAPITAL PROJECT FUND TYPE.'
862
HOUSING SET -ASIDE
3,853,200
415,200
10.8%
:` i
3,542,802
1,641,080
46.3%
863
H.O.M.E. PROGRAM
891
#DIV/0!
#DIV/0!
876
MERGED AREA CAPITAL PROJECTS
2,838,000
8,730,490
307.6%
13,939,793
11,127,958
79.8%
877
CITYWIDE AREA CAPITAL PROJECTS
1,035,000
22,706
2.2%
''
2,148,501
1,626,298
75.7%
CDC DEBT SERVICE FUNDS:
853
CFD DEBT SERVICE
4,408,000
1,672,842
38.0%
4,290,700
2,914,633
67.9%
882
MERGED AREA DEBT SERVICE
13,954,000
5,393,342
38.7 %
14,080,880
3,457,571
24.6%
883
CITYWIDE AREA DEBT SERVICE
1,393,000
713,641
51.2%
1,688,680
147,088
8.7%
CDC Fund Transfers In / Transfers Out
(6,452.200)
0.0%
3,899,000
0.0%
TOTAL` CDC (net of transfers)„ µ,
21,029,000
16,949,113
80.6 %
43,590,356
20,914,628
48.0%
TOTAL NON-GENERAI:nFUND� .
93,732,676
72,386,590
77.2%
�i
143,805,824
48,380,797
33.6%
wcbudget \ FINAL 2006-2008 \Quarterly Report - Non GF Rev & Exp FY 06-07 As of 12-31-06
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