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HomeMy WebLinkAboutNB05-Finance ~ITY OF SAN BER_ JARDINO - MEMORANDUI~. To THE HONORABLE t~YOR AND C~IMON COUNCIL From WARREN A. KNUDSON Director Of Finance Date February 3, 1986 Subject Mid-Year Budget Review Approved Date The attached Mid-Year Budget Review information ls transmitted for your review. This information is related to General Fund revenues and expenditures. The Mid-Year Budget Review document is not yet completed, but you will have the entire package in time for your review before the workshop. tJ~/ ~ WARREN A. KNUDSON Director Of Finance WAK/vm Attachments elFY Oil FHE:::MD" ATTACHMENT A 1985-86 GENERAL FOND APPROPRIATIONS LESS THAN .0' EXPENDED AS OF 12-31-85 The following budget accounts have 6-month unencumbered balances of more than 60': Mayor - Affirmative Action 1985-86 Jl.Pl'ropriation 12-31-85 Unencumbered Balance 12-31-85 Percentage Remaining $111,362 $72,162 65' This division has expended only 35% of the appropriation due to the fact that the Affirmative Action Officer Assistant position is vacant, and the Special Projects account which is budgeted for employee seminars and training, has most of its appropriation unspent. Common c~ncil 1985-86 Appropriation 12-31-85 Unencumbered Balance 12-31-85 Percentage Remaining $330,602 The 61% largely Analyst, led. $202,017 61% remaining balance due to the fact that Secretary to Council of the appropriation for this division is the authorized position of Legislative and part-time interns have not been fi1- Treasurer - Administration 1985-86 l\ppropriation 12-31-85 Unencumbered Balance 12-31-85 Percentage Remaining $195,710 $121,173 62% This division has expended only 38% of the appropriation due to the fact that Senior Clerk Typist position was not filled during the first half of the fiscal year and the part-time funds remain unexpended. City Administration - Special p~Qjects 1985-86 A1>propriation 12-31-85 Unencumbered Balance 12-31-85 percentage Remaining $78,040 $50,097 64% The 64% remaining balance of the appropriation for this to the fact that the part-time funds are unexpended conferences are all scheduled during the second half of division is due and meetings and the fiscal year. . , Plannin~ 1985-86 Appropriation 12-31-85 Unencumbered Balance 12-31-85 Percentage Remainin9 $674,365 $435,999 65' ~his division has expended only 35' of the appropriation due to the fact that Professional/Contractual service funds are relatively unexpended since the budgeted General Plan revision has not yet been started. Fire Suppression 1985-86 Appropriation 12-31-85 Unencumbered Balance 12-31-85 Percentage Remaining $8,177,756 $4,922,747 60' This division has 60' of its appropriation remaining largely due to the fact that several pieces of large equipment remain unexpended. Fire - Dispatch 1985-86 Ap'propriation 12-31-85 Unencumbered Balance 12-31-85 Percentage RemAining $358,263 $244,850 68' The dispatch division of the Fire Department has 68% of its appropria- tion remaining mainly due to the unexpended $66,792 which is budgeted for the Computer Aided Dispatch System. In addition, some material, services and supplies expenses which should have been charged to this division have been charged to Fire administration. These charges will be adjusted to the appropriate accounts. RQlice Investigations 1985-86 Appropriation 12-31-85 Unencumbered Balance 12-31-85 Percentage Remaining $2,706,003 $1,646,303 61% This division has 61% of its appropriation remaining due to the fact that there are 3 vacancies in the clerical staff positions. Also seve- ral pieces of equipment have not been acquired during the first half of the fiscal year. Police - Dispatch 1985-86 Ap.propriation 12-31-85 Unencumbered Balance 12-31-85 Percentage Remaining $749,461 $493,798 66% This division has expended only 34% of the appropriation because many of the materials, services and supplies accounts are not used until the second half of the fiscal year. Telephone charges have inadvertently - - been charged to the Administration account. Equipment items, including the Computer Aided Dispatch System, have not been obtained during the current period. Public Works - Engineering - Field 1985-86 Appropriation $452,562 12-31-85 DJlenc.mnP.e.r.e~LBAlAD.C.e $273,525 12-31-85 ~~entage Remaining 60% This division has 60% of its appropriation remaining due to the fact that the line item for the midsize sedan remains unexpended and the ma- jority of the materials, services and supplies will be obtained in the second half of the fiscal year. Public Works - Engineering - Traffic 1985-86 Ap1\ropriation 12-31-85 Unencumbered Balance 12-31-85 Percentage Remaining $141,353 $96,935 69' This division has expended only 31' of the appropriation largely because the position of Assistant Traffic Engineer remains vacant. Public Works - Engineering - Signals $688,868 $428,464 12-31-85 l'e r cenj:jlg,Et J~,ema.in.in.9 62' 1985-86 Appropriation 12-31-85 ~>>mP~.r.ed Balance This division has 62' of its appropriation remaining due to the fact that a 1 ton work truck chassis line item remains unexpended and 16 sig- nal projects totaling $105,000 also remain unexpended. Public Works - Public Buildings - City ~~l 1985-86 APPnlPlllltiJ:lD $927,459 12-31-85 Unencumbered Balance 12-31-85 percentage Remaining $576,491 62' This division has expended only 39% of the appropriation mainly due to the fact that Central City Mall Roof repair phase 9, 10, 11 remain unexpended. Electric charges are only paid through November 1985. Public Works - Public Buildings - Custodial Maintenance 1985-86 Appropriation 12-31-85 Unenc~mbered Balance 12-31-85 percentage Remaining $690,207 $261,139 61\ This division has 61' of its appropriation remaining due to low expendi- tures of part-time salaries because of a high vacancy rate due to - - recruitment problems. Many of the materials, services and supplies will be obtained in the second half of the fiscal year. Public Works - Public Buildings - Central City West 1985-86 A.p1>ropriation 12-31-85 Unencumbered Balance 12-31-85 Percentage Remaining $11,093 This division has expenditures for only paid through $7,014 expended building November 63' only 37' of maintenance 1985. its appropriation because of low and electrical charges which are Public Works - Public Buildings - Street Lights $1,545,045 $1,046,840 12-31-85 P~n:.i!ntA~.lLB.ewUnjD~ 68' 1985-86 A,ppropriation 12-31-85 Unencumbered Balance This division has 68' of its appropriation remaining due to the fact that an Electrician I position had been vacant. Professional/contrac- tual services with the County and CalTrans for the City's share of str- eet lighting costs are not paid until the second half of the fiscal year. Electrical charges are only paid through November. An aerial lift truck, also, had not been obtained during the first half of the fiscal year. PAL~~~Z~i~D, Community Services - Cent~r for Disabled 1985-86 Appropriation 12-31-85 Unencumbered Ba1a~~ 12-31-85 Percentage Remaining $107,392 $65,650 61\ This division only expended 39' of the appropriation mainly due to the low expenditures of part-time salaries which will increase as activities increase during the second half of the fiscal year. Custodial services and supplies will also increase as activities increase. Park. Recre~~~~~~9~unity Services - Senior Center 1985-86 Appropriation 12-31-85 unencumbered Balance 12-31-85 percentage Remaining $194,279 $121,888 63% This division has 63' of its appropriation remaining largely due to low expenditures of part-time salary caused by a high rate of illness during the fall and winter months. Custodial services and supplies will in- crease during the second half of the fiscal year as activities increase. Park. Recreation. Community Services - Seccombe Lake Maintenance 1985-86 Appropriation 12-31-85 Unencumb~~ Balance 12-31-85 l'.fu.c~.ag~---RemAin.i.ng $100,000 $97,544 98' This division shows only 2' expended of its appropriation. Because of comparison costs between contracting the maintenance and in-house ser- vices, the equipment items have not yet been purchased. Since the park has not been opened to the public, maintenance supplies have been mini- mal and landscape maintenance costs have been low. These costs will increase during the spring growing season when the need for landscape maintenance will be greater. Salary costs incurred since September will be charged in the second part of the fiscal year. Public Services - St~~~_=-AaminjBiIAtiQn 1985-86 b1>t>..t.QP..t:j.jlil.Qn $135,570 12-31-85 Unencumbered Bal~ 12-31-85 ~rcentage Remainin9 $83,752 62' This division has 62' of its appropriation remaining partially due to the fact that funds budgeted for weed abatement administration will not be expended until late spring. Risk Management - Administration 1985-86 Appropriation 12-31-85 Unencumbered Balance 12-31-85 percentage Remaining $343,087 $254,821 74' This division has only expended 26% of the appropriation insurance premiums are not due until the second half of the for these premiums will not be known until April. expenditures for workers compensation exams' have been anticipated. because major year. Costs In addition, lower than Risk Management - EmergeD&Y-B~rvices - Administration $162,176 $121,772 12-31-85 l'.u.c.f:n.tAS~L~JIlA.injJl.g 75' 1985-86 Appropriation 12-31-85 Unencumbered Balance This division has 75% of its appropriation remaining because approp- riations totaling $91,500 related to a City-owned centrex system remain entirely unencumbered. Risk Management - Emergency Services $208,325 12-31-85 I!IWl,g.uml>..en{L5jUAllQ~ $152,929 12-31-85 Percentage Remaining 1985-86 Al>'propriation 73' This division has only expended 27% of its appropriation mainly due to the fact that several large equipment line items remain unexpended. The salaries for the Emergency Services and Safety Officer position has mis- takenly been charged to the Administration division and the correction is being made. A'l".l'ACBMEN'f B ]985-86 GENERAL FOND APPROPRIATIONS OVER 50l EXPENDED AS OF 12-31-85 ~he following budget accounts have 6-month remaining balances of less than 50'. Mayor - California Conservation Corps 1985-86 1\ppropriation 12-31-85 Unencumbered Balance 12-31-85 Percentage Remaining $28,250 $14,925 47% ~his division has expended 53' of its appropriation due to the fact that a 3/4 ton van was purchased at the beginning of this program. Police Administration 1985-86 Appropriation 12-31-85 Unencumbered Balance 12-31-85 Percentage Remaining $654,794 $319,071 49' ~his division has spent or obligated 51% of its funds at mid-year as a result of several of their materials/supplies accounts belng encumbered due to annual purchase orders. Public Works - PUblic Buildings - City Hall 1985-86 lI.ppropriatlon 12-31-85 Unencumbered Balance 12-31-85 Percentage Remaining $1,315,264 $290,831 22% ~his dlvlsion has expended 78' of lts appropriation due to the annual lease payments ot $562,000 belng paid during the first half of the year. The Geothermal Water Heater System and Council Office expansion were also encumbered and expended during the flrst-half ot the tiscal year. Public Works - Public BUildings - City Yards 1985-86 Appropriatlon 12-31-85 Unencumbered Balance 12-31-85 Percentage Remaining $35,454 $15,446 44' ~his division has expended 56' of its appropriation due to slightly hi- gher gas charges and the instal!atlon of a new 9ate during the first- half of the fiscal year. B-1 Park. Recreation' Community Services - Community Services 1985-86 Appropriation 12-31-85 Unencumbered Balance 12-31-85 Percentage Remaining $212,808 $94,704 45' This division has 45' remaining of the appropriations. This is due to the encumbrance of the contract for services with Casa Ramona, Inc. 1985-86 Appropriation 12-31-85 Unencumbered Balance 12-31-85 Percentage Remaining $587,937 $93,405 15' This General Fund division serves as a cost center for expenses which are funded from the Workers Compensation Fund. The maJor item in this area is Workers Compensation claims which has $400,000 budgeted for 1985-86. Through December, $445,796 has been spent. An average of approximately $74,300 has been required for each of the first six months of the fiscal year. Increased spending within the Worker's Compensation Claims Account has been caused by several factors. First, the State Legislature increased Temporary D1sability Benefits to $224 per week with additional increases and benefits pending in the 1986 Legislature. Second, there were more than expected cardiac cases which required long term hospitalization and rehabilitation. Finally, medical service costs 1ncreased more than predicted. Example: There were approximately 175 inJur1es in the tirst half of the year. If the average of medical costs for emergency room, hosp1talization, etc., averaged $1,000 each, th1s would account for approximately one half the funds expended. The other half was expended tor Temporary D1sability, Permanent D1sability, payment made bi-weekly for awards from years past to the present, rehabilitat1on, medication, etc. The amount necessary to tund this actiVity for the rema1nder of the fis- cal year will be transferred from the Workers Compensation Fund which will be discussed in Attachment wEw. B-2 ATTACHMENT C 1985-86 GENERAL FUND APPROPRIATIONS 40% TO 50% EXPENDED AS OF 12-31-85 The following budget accounts are considered with their budgeted appropriations. The already noted in A and B. to be in line exceptions are 12-31-85 12-31-85 1985-86 UNENCUMBERED PERCENTAGE BUDGET ACCOUNT APPROPRIATIONS BALANCE REMAINING Mayor - Administration $ 312,317 $ 174,940 5~~ City Clerk - Admin. 203,238 121,436 (60\ City Clerk - Bus. Lic. 225,058 118,773 ~53' Treasurer - Util. Collec. 44,950 24,880 55% City Attorney 491,051 283,090 58% Non-Departmental 308,477 161,282 52% City Admin. - Admin. 250,430 146,442 58% Personnel 492,022 287,287 58% Finance - Admin. 475,300 283,067 60% Finance - Purch. & stores 312,540 176,816 57% Finance - Print Shop 152,453 85,282 56% Building & Safety 565,490 337,213 60% Fire - Administration 1,069,369 549,775 51% Fire - Prevention 343,025 204,075 59% Fire - Veh. Maint. 119,443 65,839 55% Police - Crossing Guards 248,461 145,887 59% Police - Patrol 8,390,888 4,788,431 57% Police - Traffic 1,341,887 765,560 5n Police - CCAP 300,617 175,920 58% Police - Police Services 1,659,554 956,428 58% Police - Crime Prevention 111,836 63,003 56% Public Wks. - Engr/Admin. 239,903 129,686 54% Public Wks. - Engr/Real Property 84,142 48,462 58% Public Wks. - Engr/Design 368,260 214,041 58% Public Wks. - Garage 2,344,104 1,170,396 50% Public Wks. Public Bldgs/Adm. 194,007 102,992 53% Public Wks. - Public Bldgs/ Bldg. Maint. 637,533 347,961 55% Public wks. - Public Bldgs. prk. Control 190,975 110,966 58% Parks, Rec. & Comm. Svcs. Admin. 198,887 117,399 59% parks, Rec. & Comm. Svcs. Park Maintenance 2,090,598 1,164,100 56% parks, Rec. & Comm. Svcs. Recreation 1,506,728 834,126 55% C-l 12-31-85 12-31-85 1985-86 UNENCUMBERED PERCENTAGE BUDGET ACCOUNT APPROPRIATIONS BALANCE REMAINING Parks, Rec. & Comm. Svcs. Social Services 82,458 41,228 50' Public Svcs. - Street Maintenance 3,908,737 2,033,505 52' Public Svcs. - Sewer Maintenance 479,014 286,090 60' Public svcs. - Street Tree Maintenance 606,370 324,976 54\ Public Svcs. - Street Signs/Paint 386,700 210,804 54\ Emergency Services - Communications Maint. 173,134 91,796 53' ATTACHMENT D 1985-86 GENERAL FUND REVENUES ANALYSIS AS OF 12-31-85 . Property Taxes 1985-86 Estimate 6-Month Uncollected Percentage Uncollected $ 5,742,775 $ 2,966,469 52' The collection of current property taxes secured for the first half of the fiscal year indicates that the est1mate for 1985-86 will be met. Eighty-eight percent of the estimated unsecured property taxes have al- ready been collected as of the first half of 1985-86. Twenty percent of the prior secured property taxes have been received. Traditionally these taxes are received in the second half of the f1scal year. Other Taxes 1985-86 Estimate 6-Month Uncollected Percentage Uncollected $26,896,524 $15,134,242 56' Franchise Taxes 1985-86 Estimate 6-Month Uncollected Percentage Uncollected $ 1,226,120 $1,225,983 100' The 12-month estimate for franchise taxes is $1,226,120. are not received until March 31st. These taxes Sales and Use Tax 1985-86 Est1mate 6-Month Uncollected Percentage Uncollected $15,845,760 $ 8,807,105 56' Sales Tax revenue has been collected 1n the amount of $7,038,655 as of December 31, 1985. Th1S represents an 1ncrese of 15.7' over the amount collected at this time last year. The 1985-86 estimate contains an 8' increase over the 1984-85 fiscal year. The 1985-86 first quarter amount of $3,965,712 represents a 13.8' increase over the 1984-85 first quar- ter.Theprior quarter (April through June) had an increase of 13.5' over the same period 1n the 1984-85 fiscal year. The 1985-86 second quarter information will not be available until late March~'Ind1cat10ns are that the 1985-86 revenue estimate will be exceeded. n , Transient Occupancy Tax 1985-86 Estimate 6-Month Uncollected $ 758,000 330,887 , Percentage Uncollected 4U This account has received 56% of the 12-month estimate by December 31, 1985. If this trend continues, collections may exceed the 12-month estimate. Property Transfer Tax 1985-86 Estimate 6-Month Uncollected , , 51,777 134,000 Percentage Uncollected 39% This account bas received 61\ of the 12-month estimate by December 31, 1985. If this trend continues, collections will exceed the 12-month estimate. Utility Users Tax 1985-86 Estimate 6-Month Uncollected , 8,932,644 $ 4,694,751 Percentage Uncollected 53% Collections in the area ot Utility Users Tax revenues at 12-31-85 amount to $4,237,893. This is slightly behind the point at where the 6-month collections should be. A 6.5% increase over the 1984-85 tisca1 year had been anticipated for 1985-86, however trends seem to lndicate that a 4% increase is more likely to occur. A shortfall of 4% would result in a shortfall of approximately $200,000. Licenses and Permits 1985-86 Estimate 6-Month Uncollected $ 3,059,528 $ 1,795,732 Business Llcenses 1985-86 Estlmate 6-Month Uncollected $ 2,040,000 $ 1,358,602 Percentage Uncollected 59% Percentage Uncollected 67% The 12-month estimate is 67% uncollected as of December 31, 1985. The amount collected tor the tirst half of the 1985-86 tisca1 year is n ., $681,398. The type ot business governs whether business license pay- ments are monthly, quarterly or annually. A comparison of prior years 6 month collections indicates that approximately 30% of the receipts are collected in the first balf of tbe year and tbe remainder in tbe second balf of the year. Actual collections are expected to meet or exceed the estimate. Building , MechBn1cBI Permits 1985-86 EstimBte 6-Month Uncollected Percentage Uncollected $ 737,000 $ 294,550 40% This revenue source has received 60% of tbe 12-month ber 31, 1985. This is due to more building activity If present trends continue, this source will exceed mate. estimate by Decem- than anticipated. the 12-month esti- Other Licenses and Permits 1985-86 Estimate 6-Month Uncollected Percentage Uncollected $ 282,528 $ 142,580 50% This source includes Public Works construction permits, street cut per- mits, grading permits, certiticates or occupancy, etc. Revenues from this source seem to be on target this tiscal year with $139,948 or 50% collected in the first half of the 1985-86 fiscal year. F1nes. Forfeits and Penalties 1985-86 Estimate 6-Month Uncollected Percentage Uncollected $ 224,058 $ 150,361 671 General F1nes 1985-86 Estimate 6-Month Uncollected Percentage Uncollected $ 45,000 $ 36,675 82% This revenue source is 82' uncollected at December 31, 1985. This is due partly to the fact that as of December 31, 1985, only four months receipts had been received. AnalysiS reveals that receipts from this revenue source are usually one to four months behind. However, revenues are up 15' from last year for this period. Prior year trends show that approximately 72' of the 12-month actual revenue is received in the second half of tbe fiscal year, but 1ndicat10ns are that the actual revenues will be short of the estimate by approx1mately 10%. Parking Citation revenue is down slightly from this time last year. $65,372 has been collected, which is 37% of the 12-month estimate. It n_':l appears that the revenue from this source will fall sbort of the 12-montb estimate. Revenue from Use of Money and Prqperty 1985-86 Estimate 6-Month Uncollected $ $ 459,411 517,616 Percentage Uncollected 89' The interest on idle cash has been received and will be fully apportion- ed to the General Fund in the second half of the fiscal year. Indica- tions are that the revenue estimate will be met. Land and building rental bas received $54,921 which is 20' of the annual est1mate. The annual rental fees for the Redevelopment Agency and the Water Department will be received in the second half of the 1985-86 fis- cal year. Intergovernmental Revenues 1985-86 Estimate 6-Montb Uncollected $ 4,666,056 $ 2,276,028 Percentage Uncollected 49' Motor Vehicle In-L1eu 1985-86 Estimate 6-Month Uncollected $ 3,323,187 $ 1,514,330 Percentage Uncollected 46' Tbe first $1,808,857, tinues, the six montb ot the 1985-86 fiscal year showed receipts of which is 54' ot the 12-month estimate. If this trend con- 12-month estimate will be met. Cigarette Tax 1985-86 Estimate 6-Month Uncollected $ 456,626 217,749 $ Percentage Uncollected 48' The first S1X months of the 1985-86 fiscal year show that this revenue source 1S ahead of the l2-month estimate. Homeowners Exe~tion 1985-86 Estimate 6-Month Uncollected $ 231,931 270,000 $ Percentage Uncollected 86' The maJority of the receipts for this revenue source are received in the second half of the fiscal year. " . State Aid - 911 1985-86 Estimate 6-Month Uncollected $ 2,000 2,000 $ Percentage Uncollected 100' Recent information obtained from the State indicates that ongoing costs of the 911 system will not be reimbursed, so no revenue will be received from this source. County Ald - Crossing Guards 1985-86 Estimate 6-Month Uncollected $ $ 34,767 62,000 Percentage Uncollected 56' The major ity second half year. of the receipts for the revenue source are received in the of the fiscal year, since this corresponds to the school Redevelopment Agency 1985-86 Estimate 6-Month Uncollected $ $ 112,362 155,678 Percentage Uncollected 72' Charges are derived from services performed by the Senior Assistant Clty Attorney and a Legal Secretary II, the Planning Department, and contributions for Council costs. The maJority of receipts for this revenue source will be received ln the second half of the fiscal year. Special Supplemental Subvention 1985-86 Estimate 6-Month Uncollected $ -0- 102,459 Percentage Uncollected -0- The first SlX months of the 1985-86 fiscal year show receipts of $104,966, which lS 2' over the 12-month estimate. This revenue source and the Supplemental Property Tax have replaced the Business Inventory Exemption, which was eliminated ln the 1984-85 flscal year. Other Revenue-From Other Agencies 1985-86 Estimate 6-Month Uncollected $ 294,106 165,396 $ Percentage Uncollected 56' These revenue sources include Trailer Coach fees, Off Highway Motor Ve- hicle tax, State Aid-CiVil Defense, and State Aid-POST. Trailer Coach License revenue is received normally in June. The maJority of State n ~ A1d-Civi1 Defense revenue is received in the second half of the fiscal year. The other sources are ahead of the 12-month estimate. Charges for Current Services 1985-86 Est.1m8t.e 6-Month Uncollected $ 1,562,156 $ 663,705 Plan Check Fees 1985-86 Estimate 6-Month Uncollected $ 441,000 $ 153,882 Percentage Uncollected 42' Percentage Uncollected 35' The receipts for this revenue source for the first half of the 1985-86 fiscal year are well ahead of the 12-month estimate. The original esti- mate will be exceeded. 1985-86 Estimate Sewer Line Maintenance 6-Month Percentage Uncollected Uncollected $ 473,492 $ 473,492 100' The Sewer L1ne Maintenance Reimbursement is derived from billings to the Water Department for the costs incurred by the Sewer Maintenance D1Vi- sion of the Public Services Department. The receipts from this revenue source will be received in the second half of the fiscal year. Miscellaneous Revenues 1985-86 Estlmate 6-Month Uncollected $ 792,450 $ 408,488 Percentage Uncollected 52' Water Fund Contribution 1985-86 Est1mate 6-Month Uncollected $ 605,250 $ 246,331 Percentage DJu:.o.J.ll~ 41\ The receipts for this revenue source tor the tirst half of the 1985-86 fiscal year are ahead of the. 12-month estimate. ThiS trend indicates that the 12-month estimate will be met. ~ ~ Admin1R~ra~1ve Service Char;e 1985-86 Estiml'lte 6-Month Uncollected Percentage Uncollected $ 80,000 $ 40,000 50' Th1S revenue source consists of a December billing and a June billing to the Refuse Fund. Sale of Equtpment 1985-86 RRtimate 6-Month Uncollected Percentage Uncollected $ 25,000 $ 24,418 98' The City's annual equipment auct10n is held in the second half of the fiscal year~ ~age Claim Recovery 1985-86 ERtimate 6-Month Uncollected Percentage Uncollected $ 18,000 $ 3,046 17' This revenue source is well ahead of the 12-month estimate.