HomeMy WebLinkAboutNonmajor - Special Revenue Fds - CAFR 09Nonmajor Governmental Funds
Special Revenue Funds
Special revenue funds are used to account for specific revenues and the related expenditures which are
legally required to be accounted for in a separate fund.
State Gasoline Tax Fund — To account for the revenues and expenditures of the City's proportionate
share of gas tax moneys collected by the State of California, which are used for street construction and
maintenance and park maintenance.
Proposition A Fund — To account for financial transactions in accordance with Proposition A Local
Transit Assistance Act regulations.
Proposition C Fund — To account for financial transactions in accordance with Proposition C regulations
Community Development Block Grant Fund — To account for the revenues and expenditures of
approved Federal Housing and Community Development Act projects.
Senior Nutrition Fund — To account for the operations of the Senior Nutrition program administered by
the Recreation and Family Services Department.
Public Benefit Program Fund — To account for the revenues and expenditures of the City's Public
Benefit Program in accordance with the State of California AB 1890.
Air Quality Improvement Fund — To account for moneys received from AQMD, which are used to
improve air quality.
Grants and Seizures Fund — To account for money received from private grants and police seizures.
Supplemental Law Enforcement Fund — To account for grant moneys received for local law
enforcement activities.
Fire Safety Fund — To account for moneys received and expended for fire services.
Monrovia Nursery Fund — To account for moneys collected from developers for the purpose of making
traffic and structural improvements.
Employee Benefits Fund — To account for payments made for retired employee health benefits.
Utility Mitigation — To account for monies received from the transfer from Light and Water as authorized
by City Council
Highway 39 — Segregated to account for monies specifically related to "Highway 39".
LACMTA — To account for received from the Los Angeles County Metropolitan Transportation Authority.
Low and Moderate Income Housing Fund — To account for moneys received and expended to assist
low and moderate income households.
m
Nonmajor Governmental Funds (Continued)
CAPITAL PROJECTS FUNDS
Capital projects funds are used to account for the acquisition or construction of major capital items not
financed by proprietary funds and trust funds.
Park In -Lieu Fund — To account for moneys collected from developers for the purpose of acquiring or
improving park or recreational land or facilities.
Capital Projects Fund — To account for all capital projects not being accounted for in other capital
projects funds.
Public Works Endowment Fund — To account for Public Works improvement projects for facility
upgrades.
DEBT SERVICE FUNDS
Debt service funds are used to account for tax increment revenues, bond proceeds required to be set
aside for future debt service, and related interest income. The funds are used to repay principal and
interest on indebtedness of the City, Redevelopment Agency and Public Financing Authority.
Public Financing Authority Fund — To account for payments of principal and interest for the 2003
Refunding Certificates of Participation, which were used to current refund the outstanding 1994
Certificates of Participation.
70
THIS PAGE INTENTIONALLY LEFT BLANK
71
CITY OF AZUSA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2009
Assets:
Pooled cash and investments
Receivables:
Accounts
Taxes
Notes and loans
Accrued interest
Prepaid costs
Deposits
Due from other funds
Land held for resale
Restricted assets:
Cash and investments
Cash and investments with fiscal agents
Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Deferred revenues
Due to other funds
Advances from other funds
Total Liabilities
Fund Balances:
Reserved:
Reserved for prepaid costs
Reserved for land held for resale
Reserved for notes and loans
Reserved for deposits
Unreserved:
Designated for capital projects
Designated for low and moderate housing
Undesignated
Total Fund Balances
Special Revenue Funds
Community
State Gasoline Proposition Development
Tax A Proposition C Block Grant
$ 2,015,996 $ 1,646,203 $ 1,709,045 $
3,500 29,539 6,166 12,386
162,785 - _
- 510 510 351,687
3,519 4,651 4,996 _
910
$ 2,185,800 $ 1,680,903 $ 1,721,627 $ 364.073
$ 25,975 $ 9,489 $ 20,520 $ 470
30,898 21,146 9,164 2,939
- - - 351,687
8,977
56,873 30,635 29,684 364,073
510 510
- - 910
2,128,927 - 1,450,000 -
- 1,649,758 240,523 _
2,128,927 1,650,268 1,691,943 -
Total Liabilities and Fund Balances $ 2,185,800 $ 1,680,903 $ 1,721,627 $ 364,073
72
CITY OF AZUSA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2009
(Continued)
Special Revenue Funds
Public
Senior
Benefit
Air Quality
Grants and
Nutrition
_ Program
Improvement
Seizure
Assets:
Pooled cash and investments
$ -
$ 2,186,324
$ 135,386
$ 1,258,912
Receivables:
Accounts
64,875
42,047
16,655
42,427
Taxes
Notes and loans
916
-
_
Accrued interest
-
5,847
350
_
Prepaid costs
-
-
-
1,241
Deposits
_
Due from other funds
_
_
Land held for resale
_
Restricted assets:
Cash and investments
_
Cash and investments with fiscal agents
_
_
Total Assets
$ 65,791
$ 2,234,218
$ 152,391
$ 1,302,580
Liabilities and Fund Balances
Liabilities:
Accounts payable
$ 8,787
$ 60,190 $ -
$ 11,060
Accrued liabilities
6,159
3,440 -
6,150
Deferred revenues
_
Due to other funds
50,845
Advances from other funds
-
Total Liabilities
65,791
63,630 -
17,210
Fund Balances:
Reserved:
Reserved for prepaid costs
-
- -
1,241
Reserved for land held for resale
_
_ _
Reservedfornotes and loans
916
-
Reserved for deposits
_
Unreserved:
Designated for capital projects
Designated for low and moderate housing
-
_ _
-
Undesignated
_ (916)
2,170,588 152,391
1,284,129
Total Fund Balances
-
2,170,588 152,391
1,285,370
Total Liabilities and Fund Balances
$ 65,791
$ 2,234,218 $ 152,391
$ 1,302,580
73
CITY OF AZUSA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2009
Special Revenue Funds
Supplemental
Law
Monrovia Employee
Enforcement
Fire Safety Nursery Benefits
Assets:
Pooled cash and investments
$ 21,592
$ - $ 2,447,342 $ _
Receivables:
Accounts
_
_
Taxes
25,000
- 111,829 _
Notes and loans
_
Accrued interest
_
- 6,992 _
Prepaid costs
_
Deposits
_
_
Due from other funds
-
- 3,187,348 _
Land held for resale
_
Restricted assets:
Cash and investments
_
_
Cash and investments with fiscal agents
-
_ _
Total Assets
$ 46,592
$ $ 5,753,511 $
Liabilities and Fund Balances
Liabilities:
Accounts payable $ 8 $ - $ 30,935 $ _
Accrued liabilities _ _ 1,478
Deferred revenues 22,373 _ _
Due to other funds _
Advances from other funds
Total Liabilities 22,381 - 32,413
Fund Balances:
Reserved:
Reserved for prepaid costs -
Reserved for land held for resale _
Reserved for notes and loans _
Reserved for deposits _
Unreserved:
Designated for capital projects _
Designated for low and moderate housing _ _ _ _
Undesignated 24,211 - 5,721,098 -
Total Fund Balances 24,211 - 5,721,098 -
Total Liabilities and Fund Balances $ 46,592 $ - $ 5,753,511 $ -
74
CITY OF AZUSA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2009
(Continued)
Special Revenue Funds
Low/Mod
Utility
Income
Mitigation
Highway 39
LACMTA
Housing
Assets:
Pooled cash and investments
$ 245,499
$ 1,246,524
$ 931,225
$ 1,169,646
Receivables:
Accounts
_
_
2
Taxes
-
Notes and loans
-
-
-
1,146,450
Accrued interest
-
3,426
2,559
6,222
Prepaid costs
_
_
_
Deposits
_
_
_
_
Due from other funds
_
_
345
Land held for resale
_
-
-
7,053,82,882
Restricted assets:
Cash and investments
_
_
Cash and investments with fiscal agents
-
-
-
4,634,615
Total Assets
$ 245,499
$ 1,249,950
$ 933,784
$ 14,101,162
Liabilities and Fund Balances
Liabilities:
Accounts payable $ 2,648 $ - $ - $ 687,658
Accrued liabilities _
Deferred revenues _
450
Due to other funds - _ 1,132,
1642
836,200
Advances from other funds _ ,
- 00
Total Liabilities 2,648 - 2,802,950
Fund Balances:
Reserved:
Reserved for prepaid costs - _
_
Reserved for land held for resale - -
- 7,053,882
Reserved for notes and loans - _
_
Reserved for deposits _ _
_
Unreserved:
Designated for capital projects _ _
_
Designated for low and moderate housing - -
- 10,146,270
Undesignated 242,851 1,249,950
933,784 (5,901,940)
Total Fund Balances 242,851 1,249,950
933,784 11,298,212
Total Liabilities and Fund Balances $ 245,499 $ 1,249,950 $
933,784 $ 14,101,162
75
CITY OF AZUSA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30. 2009
Debt
Capital Projects Fund
Service Fund
Public
Capital
Public Works
Financing
Park in -lieu
Projects
Endowment
Authority
Assets:
Pooled cash and investments
$ 5,868
$ 653,510
$ 1,443,629
$ _
Receivables:
Accounts
-
-
147,000
_
Taxes
Notes and loans
_
_
Accrued interest
14
-
4,353
19_
Prepaid costs
_
Deposits
Due from other funds
Land held for resale
_
_
Restricted assets:
Cash and investments
-
30,820
_
_
Cash and investments with fiscal agents
-
-
-
482,896
Total Assets
$ 5,882
$ 684,330
$ 1,594,982
$ 482,915
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ - $ - $ 67,644 $ _
Accrued liabilities
Deferred revenues - - 147,000 _
Due to other funds
Advances from other funds - 750,000
Total Liabilities - 750,000 214,644
Fund Balances:
Reserved:
Reserved for prepaid costs - _
Reserved for land held for resale - _
Reserved for notes and loans _ _
Reserved for deposits - _
Unreserved:
Designated for capital projects _ _
Designated for low and moderate housing - _ _ _
Undesignated 5,882 (65,670) 1,380,338 482,915
Total Fund Balances 5,882 (65,670) 1,380,338 482,915
Total Liabilities and Fund Balances $ 5,882 $ 684,330 $ 1,594,982 $ 482,915
IT•7
CITY OF AZUSA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2009
Total
Governmental
Assets:
Funds
Pooled cash and investments
$ 17,116,701
Receivables:
Accounts
597
Taxes
299,614
Notes and loans
,5 1
500,073
Accrued interest
42,94
42,8
Prepaid costs
1,241
Deposits
910
Due from other funds
693
,,82
Land held for resale
7,05353,882
Restricted assets:
Cash and investments
30,820
Cash and investments with fiscal agents
5,117,511
Total Assets
$ 34,805,990
Liabilities and Fund Balances
Liabilities:
Accounts payable
$ 925,384
Accrued liabilities
81,374
Deferred revenues
1,667,510
Due to other funds
192,464
Advances from other funds
1,586,200
Total Liabilities
4,452,932
Fund Balances:
Reserved:
Reserved for prepaid costs
1,241
Reserved for land held for resale
7,053,882
Reserved for notes and loans
1,936
Reserved for deposits
910
Unreserved:
Designated for capital projects
3,578,927
Designated for low and moderate housing
10,146,270
Undesignated
9,569,892
Total Fund Balances
30,353,058
Total Liabilities and Fund Balances
$ 34,805,990
77
CITY OF AZUSA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2009
Special Revenue Funds
Community
State
Development
Gasoline Tax
Proposition A
- Proposition C
Block Grant
Revenues:
Taxes
$ -
$ 701,594
$ 582,626
$ -
Intergovernmental
2,690,603
97,484
547,932
Charges for services
-
21,310
99,597
Use of money and property
56,210
64,236
68,257
Contributions
Miscellaneous
3,505
-
14,457
Total Revenues
2,750,318
884,624
750,480
562,389
Expenditures:
Current:
General government
Public safety
Community development
_
_
_
282,495
Parks and recreation
57,483
-
_
Public works
1,105,787
855,228
618,551
_
Capital outlay
498,314
6,073
62,046
_
Debt service:
Principal retirement
-
-
-
275,000
Interest and fiscal charges
-
8,016
Total Expenditures
1,661,584
861,301
680,597
565,511
Excess (Deficiency) of Revenues
Over(Under)Expenditures
1,088,734
23,323
69,883
(3,122)
Other Financing Sources (Uses):
Transfers in
_
Transfers out
_
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
1,088,734
23,323
69,883
(3,122)
Fund Balances, Beginning of Year
151,115
1,626,945
1,622,060
3,122
Restatements
889,078
-
_
_
Fund Balances, Beginning of Year, as Restated
1.040,193
1,626,945
1,622,060
3,122
Fund Balances, End of Year
$ 2,128,927
$ 1,650,268
$ 1,691,943
$
78
CITY OF AZUSA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2009
(Continued)
Revenues:
Taxes
Intergovernmental
Charges for services
Use of money and property
Contributions
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety
Community development
Parks and recreation
Public works
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Restatements
Fund Balances, Beginning of Year, as Restated
Fund Balances, End of Year
Special Revenue Funds
Senior
Public Benefit
Air Quality
Grants and
Nutrition
Program
Improvement
Seizure
125,532
-
56,737
810,546
-
661,115
23,940
14,458
-
77,033
4,496
19,750
86,042
-
-
6,248
-
26
11,240
211,574
738,174
85,173
862,242
111,366 - 136,430
- - 129,652
- 265,131 _ _
303,392 - - 52,835
58,438 20,252
- 111,912
303,392 376,497 58,438 451,081
(91,818) 361,677 26,735 411,161
91,818 - 1,487 _
- (150,000)
91,818 - 1,487 (150,000)
- 361,677 28,222 261,161
1,808,911 124,169 1,026,138
- - - (1,929)
- 1,808,911 124,169 1,024,209
$ $ 2,170,588 $ 152,391 $ 1,285,370
79
CITY OF AZUSA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2009
Special Revenue Funds
Supplemental
Law
Monrovia Employee
Enforcement
Fire Safety Nurser_ Benefits
Revenues:
Taxes
$ _
$ $ _ $
Intergovernmental
77,627
_ _ _
Charges for services
-
45,871 560,602
Use of money and property
158
- 281,034 _
Contributions
_
_
Miscellaneous
-
46,800 -
Total Revenues
77,785
45,871 888,436 -
Expenditures
Current:
General government
-
-
33,171
Public safety
60,355
3,752,065
_
Community development
_
_
Parks and recreation
_
_
Public works
-
-
334,037
-
Capital outlay
-
-
150,976
_
Debt service:
Principal retirement
_
_
_
Interest and fiscal charges
_
Total Expenditures
60,355
3,752,065
485,013
33,171
Excess (Deficiency) of Revenues
Over (Under) Expenditures
17,430
(3,706,194)
403,423
(33,171)
Other Financing Sources (Uses):
Transfers in
-
3,706,194
-
33,171
Transfers out
_
_
Total Other Financing Sources
(Uses)
-
3,706,194
-
33,171
Net Change in Fund Balances
17,430
403,423
-
Fund Balances, Beginning of Year
6,781
-
5,317,675
-
Restatements
_
Fund Balances, Beginning of Year, as Restated
6,781
5,317,675
-
Fund Balances, End of Year
$ 24,211
$
$ 5,721,098
$ -
all
CITY OF AZUSA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2009
(Continued)
Special Revenue Funds
Low/Mod
Utility
Income
Mitigation
Highway39 LACMTA
Housing
Revenues:
Taxes
$ _
$ _ $ _
$
Intergovernmental
-
- 915,467
_
Charges for services
_
_ _
Use of money and property
(20,195)
50,249 18,317
175,882
Contributions
Miscellaneous
-
-
250
Total Revenues
(20,195)
50,249 933,784
176,132
Expenditures:
Current:
General government
_
_
1,227,a52
Public safety
-
_
Community development
_
Parks and recreation
_
_
Public works
401
-
_
Capital outlay
1,006,564
-
- 11,921
Debt service:
Principal retirement
_
-
Interest and fiscal charges
-
-
55,811
Total Expenditures
1,006,965
- 1,295,584
Excess (Deficiency) of Revenues
Over (Under) Expenditures
(1,027,160)
50,249
933,784 (1,119,452)
Other Financing Sources (Uses):
Transfers in
1,223,986
-
- 11,346,870
Transfers out
_
(724,720)
Total Other Financing Sources
(Uses)
1,223,986
- 10,622,150
Net Change in Fund Balances
196,826
50,249
933,784 9,502,698
Fund Balances, Beginning of Year
935,103
1,199,701
- 1,795,514
Restatements
(889,078)
_
_ -
Fund Balances, Beginning of Year, as Restated
46,025
1,199,701
- 1,795,514
Fund Balances, End of Year
$ 242,851
$ 1,249,950
$ 933,784 $ 11,298,212
81
CITY OF AZUSA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2009
Debt
Capital Projects Fund
Service Fund
Public
Public
Capital
Works
Financing
Revenues:
Park in -lieu
Projects
Endowment
-Authority
Taxes
$ _
$ _
$
$
Intergovernmental
3,750
333,151
Charges for services
-
_
_
Use of money and property
380
106
72,869
7,021
Contributions
Miscellaneous
-
-
5,302
5,650
Total Revenues
4,130
333,257
78,171
12,671
Expenditures:
Current:
General government
-
-
-
8,400
Public safety
Community development
_
_
Parks and recreation
3,700
29,300
-
_
Public works
-
2,601
_
Capital outlay
34,959
4,269
925,666
-
Debt service:
Principal retirement
-
-
-
215,000
Interest and fiscal charges
-
-
145,749
Total Expenditures
38,659
33,569
928,267
369,149
Excess (Deficiency) of Revenues
Over (Under) Expenditures
(34,529)
299,688
(850,096)
_ (356,478)
Other Financing Sources (Uses):
Transfers in
-
20,790
337,149
Transfers out
(19,760)
-
Total Other Financing Sources
(Uses)
1,030
337,149
Net Change in Fund Balances
(34,529)
299,688
(849,066)
(19,329)
Fund Balances, Beginning of Year
40,411
(365,358)
2,229,404
502,244
Restatements
Fund Balances, Beginning of Year, as Restated
40,411
(365,358)
2,229,404
502,244
Fund Balances, End of Year
$ 51882
$ (65,670)
$ 1,380,338
$ 482,915
82
CITY OF AZUSA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2009
Total
Governmental
Revenues:
Funds
Taxes
$ 1,284,220
Intergovernmental
5,658,829
Charges for services
1,426,893
Use of money and property
875,803
Contributions
92,290
Miscellaneous
87,230
Total Revenues
9,425,285
Expenditures:
Current:
General government
1,517,219
Public safety
3,942,072
Community development
547,626
Parks and recreation
446710
Public works
995,295
2,,
Capital outlay
2,81212,700
00
Debt service:
Principal retirement
490,000
Interest and fiscal charges
209,576
Total Expenditures
12,961,198
Excess (Deficiency) of Revenues
Over (Under) Expenditures
(3,535,933)
Other Financing Sources (Uses):
Transfers in
65
16(89
Transfers out
,4894,480)
Total Other Financing Sources
(Uses)
15,866,985
Net Change in Fund Balances
12,331,052
Fund Balances, Beginning of Year 18,023,935
Restatements
(1,929)
Fund Balances, Beginning of Year, as Restated 18,022,006
Fund Balances, End of Year $ 30,353,058
83
CITY OF AZUSA
BUDGETARY COMPARISON SCHEDULE
STATE GASOLINE TAX
YEAR ENDED JUNE 30. 2009
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Miscellaneous
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Parks and recreation
Public works
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30
l
Variance with
Final Budget
Budget Amounts
Actual
Positive
_ Original
Final
Amounts
(Negative)
$1,040,193
$ 1,040,193
$ 1,040,193
$ -
1,434,235
2,891,453
2,690,603
(200,850)
120,000
120,000
56,210
(63,790)
-
3,505
3,505
2,594,428
4,051,646
3,790,511
(261,135)
59,000
59,000
57,483
1,517
1,334,605
1,344,646
1,105,787
238,859
996,735
498,314
498,421
1,393,605
2,400,381
1,661,584
738,797
$ 1,200,823
$ 1,651,265
$ 2,128,927
$ 477,662
CITY OF AZUSA
BUDGETARY COMPARISON SCHEDULE
PROPOSITION A
YEAR ENDED JUNE 30, 2009
Budgetary Fund Balance, July 1
Resources (Inflows):
Taxes
Intergovernmental
Charges for services
Use of money and property
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Public works
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Variance with
Final Budget
BudgetAmounts
Actual
Positive
Original
Final
Amounts
(Negative)
$1,626,945
$ 1,626,945
$ 1,626,945
$ -
775,000
1,164,187
701,594
(462,593)
95,000
95,000
97,484
2,484
23,000
23,000
21,310
(1,690)
40,000
40,000
64,236
24,236
2,559,945
2,949,132
2,511,569
(437,563)
952,105
916,900
855,228
61,672
-
6,100
6,073
27
952,105
923,000
861,301
61,699
$ 1,607,840
$ 2,026,132
$ 1,650,268
85
CITY OF AZUSA
BUDGETARY COMPARISON SCHEDULE
PROPOSITION C
YEAR ENDED JUNE 30, 2009
Budgetary Fund Balance, July 1
Resources (Inflows):
Taxes
Charges for services
Use of money and property
Miscellaneous
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Public works
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 1,622,060
$ 1,622,060
$ 1,622,060
$ -
670,000
826,668
582,626
(244,042)
150,000
150,000
99,597
(50,403)
30,000
30,000
68,257
38,257
1,000
1,000
-
(1,000)
2,473,060
2,629,728
2,372,540
(257,188)
709,680
781,425
618,551
162,874
530,771
62,046
468,725
709,680
1,312,196
680,597
631,599
$ 1,763,380
$ 1,317,532
$ 1,691,943
$ 374,411
CITY OF AZUSA
BUDGETARY COMPARISON SCHEDULE
COMMUNITY DEVELOPMENT BLOCK GRANT
YEAR ENDED JUNE 30, 2009
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Miscellaneous
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Community development
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Variance with
Final Budget
_ Budget Amounts Actual Positive
Original Final Amounts (Negative)
$ 3,122 $ 3,122 $ 3,122 $
679,935 679,935 547,932 (132,003)
14,457 14,457
683,057 697,514 565,511 (132,003)
264,915 281,917 282,495 (578)
- 247,229 - 247,229
275,000 275,000 275,000 -
8,020 8,020 8,016 4
547,935 812,166 565,511 246,655
$ 135,122 $ (114,652) $ $ 114,652
87
CITY OF AZUSA
BUDGETARY COMPARISON SCHEDULE
SENIOR NUTRITION
YEAR ENDED JUNE 30, 2009
Variance with
Final Budget
_ Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
$ _
$ _
$ _
$
Resources (Inflows):
Intergovernmental
111,805
111,805
125,532
13,727
Contributions
93,000
99,400
86,042
(13,358)
Transfers in
76,365
76,365
91,818
15,453
Amounts Available for Appropriation
281,170
287,570
303,392
15,822
Charges to Appropriation (Outflow):
Parks and recreation
281,170
312,360
303,392
8,968
Total Charges to Appropriations
281,170
312,360
303,392
8,968
Budgetary Fund Balance, June 30
$
$ (24,790)
$
$ 24,790
m
CITY OF AZUSA
BUDGETARY COMPARISON SCHEDULE
PUBLIC BENEFIT PROGRAM
YEAR ENDED JUNE 30, 2009
Variance with
Final Budget
BudgetAmounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
$ 1,808,911
$ 1,808,911
$ 1,808,911
$ -
Resources (Inflows):
Charges for services
775,000
775,000
661,115
(113,885)
Use of money and property
50,000
50,000
77,033
27,033
Miscellaneous
-
-
26
26
Amounts Available for Appropriation
2,633,911
2,633,911
2,547,085
(86,826)
Charges to Appropriation (Outflow):
General government
169,720
201,930
111,366
90,564
Community development
734,000
704,000
265,131
438,869
Total Charges to Appropriations
903,720
905,930
376,497
529,433
Budgetary Fund Balance, June 30
$ 1,730,191
$ 1,727,981
$ 2,170,588
$ 442,607
rti']
CITY OF AZUSA
BUDGETARY COMPARISON SCHEDULE
AIR QUALITY IMPROVEMENT
YEAR ENDED JUNE 30, 2009
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Charges for services
Use of money and property
Transfers in
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Public works
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 124,169
$ 124,169
0 124,169
$ -
50,000
50,000
56,737
6,737
45,000
45,000
23,940
(21,060)
5,000
5,000
4,496
(504)
1,500
1,487
(13)
224,169
225,669
210,829
(14,840)
85,505
109,155
58,438
50,717
85,505
109,155
58,438
50,717
$ 138,664
$ 116,514
$ 152,391
$ 35,877
nil
CITY OF AZUSA
BUDGETARY COMPARISON SCHEDULE
GRANTS AND SEIZURE
YEAR ENDED JUNE 30, 2009
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Charges for services
Use of money and property
Contributions
Miscellaneous
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
General government
Public safety
Parks and recreation
Public works
Capital outlay
Transfers out
Total Charges to Appropriations
Variance with
Final Budget
BudgetAmounts Actual Positive
Original Final Amounts (Negative)
$ 1,024,209 $ 1,024,209 $ 1,024,209 $ -
318,100
27,000
6,110
5,000
1,380,419
175,045
154,025
69,500
25,600
84,020
150,000
658,190
623,419
810,546
187,127
27,000
14,458
(12,542)
11,710
19,750
8,040
5,897
6,248
351
9,200
11,240
2,040
1,701,435
1, 886,451
185,016
197,140
136,430
60,710
244,518
129,652
114,866
86,786
52,835
33,951
25,600
20,252
5,348
247,932
111,912
136,020
150,000
150,000
95i,976
601,081 _
350,895
Budgetary Fund Balance, June 30 $ 722,229 $ 749,459 $ 1,285,370 $ 535,911
91
CITY OF AZUSA
BUDGETARY COMPARISON SCHEDULE
SUPPLEMENTAL LAW ENFORCEMENT
YEAR ENDED JUNE 30, 2009
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Public safety
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Variance with
Final Budget
_ BudgetAmounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 6,781
$ 6,781
$ 61781
$ -
100,000
100,000
77,627
(22,373)
2,000
2,000
158
(1,842)
108,781
108,781
84,566
_ (24,215)
105,845
107,745
60,355
47,390
105,845
107,745
60,355
47,390
$ 2,936
$ 1,036
$ 24,211
$ 23,175
-39
CITY OF AZUSA
BUDGETARY COMPARISON SCHEDULE
FIRE SAFETY
YEAR ENDED JUNE 30, 2009
Budgetary Fund Balance, July 1
Resources (Inflows):
Charges for services
Transfers in
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Public safety
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
25,000
38,000
45,871
7871
3,767,275
3,767,275
3,706,194
(61,081)
3,792,275
3,805,275
3,752,065
(53,210)
3,792,275
3,792,275
3.752,065
40,210
3,792,275
3,792,275
3,752,065
40,210
$ -
$ 13,000
$
$ (13,000)
Sri
CITY OF AZUSA
BUDGETARY COMPARISON SCHEDULE
MONROVIA NURSERY
YEAR ENDED JUNE 30, 2009
Budgetary Fund Balance, July 1, as restated
Resources (Inflows):
Charges for services
Use of money and property
Miscellaneous
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Public works
Capital outlay
Debt service:
Principal retirement
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Variance with
Final Budget
_ Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$5,317,675
$ 5,317,675
$ 5,317,575
$ -
-
-
560,602
560,602
-
-
281,034
281,034
-
46,800
46,800
5,317,675
5,317,675
6,206,111
888,436
525,000
530,710
334,037
196,673
-
1,282,500
150,976
1,131,524
165,000
165,000
-
165,000
690,000
1,978,210
485,013
1,493,197
$4,627,675 $ 3,339,465 $ 5,721,098 $ 2,381,633
CITY OF AZUSA
BUDGETARY COMPARISON SCHEDULE
EMPLOYEE BENEFITS
YEAR ENDED JUNE 30. 2009
Budgetary Fund Balance, July 1
Resources (Inflows):
Transfers in
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
General government
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Variance with
Final Budget
BudgetAmounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ -
$
$
$
27,700
33,180
33,171
(9)
27,700
33,180
33,171
(9)
27,700
33,180
33,171
9
27,700
33,180
33,171
9
95
CITY OF AZUSA
BUDGETARY COMPARISON SCHEDULE
UTILITY MITIGATION
YEAR ENDED JUNE 30, 2009
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Transfers in
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Public works
Capital outlay
Total Charges to Appropriations
Variance with
Final Budget
BudgetAmounts Actual Positive
Original Final Amounts (Negative)
$ 46,025 $ 46,025 $ 46,025 $ -
1,443,000 1,443,000
1,489,025 1,489,025
2,045,878
2,045,878
(20,195) (20,195)
1,223,986 (219,014)
1,249,816 (239,209)
401 (401)
1,006,564 1,039,314
1,006,965 1,038,913
Budgetary Fund Balance, June 30 $1,489,025 $ (556,853) $ 242,851 $ 799,704
m
CITY OF AZUSA
BUDGETARY COMPARISON SCHEDULE
LACMTA
YEAR ENDED JUNE 30, 2009
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Amounts Available for Appropriation
Budgetary Fund Balance, June 30
Variance with
Final Budget
BudgetAmounts Actual Positive
Original Final Amounts (Negative)
916,000 915,467 (533)
15,000 18,317 3,317
931,000 933,784 2,784
$ $ 931,000 $ 933,784 $ 2,784
CITY OF AZUSA
BUDGETARY COMPARISON SCHEDULE
LOW AND MODERATE INCOME HOUSING
YEAR ENDED JUNE 30, 2009
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Miscellaneous
Transfers in
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
General government
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Transfers out
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$1,795,514
1
$ ,795,514
$ 1,795,514
$ _
70,000
70,000
175,882
105,882
25,000
25,000
250
(24,750)
1,516,370
11,276,370
11,346,870
70,500
3,406, 884
13,166,884
13,318,516
151,632
1,004,500
1,545,000
1,227,852
317,148
-
9,415,000
11,921
9,403,079
93,990
93,990
-
93,990
55,830
55,830
55,811
19
584,840
983,139
724,720
258,419
1,739,160
12,092,959
2,020,304
10,072,655
$1,667,724
$ 1,073,925
$11��
$ 10,224,287
EZ
CITY OF AZUSA
BUDGETARY COMPARISON SCHEDULE
PARK IN -LIEU
YEAR ENDED JUNE 30, 2009
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Parks and recreation
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
7 40,411 $ 40,411 $ 40,411 $ _
15,000 15,000 3,750 (11,250)
4,300 4,300 380 (3,920)
59,711 59,711 44,541 (15,170)
3,700 3,700 _
43,921 34,959 8,962
47,621 38,659 8,962
$ 59,711 $ 12,090 $ 5,882 $ (6208)
W
CITY OF AZUSA
BUDGETARY COMPARISON SCHEDULE
CAPITAL PROJECTS
YEAR ENDED JUNE 30, 2009
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Parks and recreation
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Variance with
Final Budget
BudgetAmounts Actual Positive
Original Final Amounts (Negative)
$ (365,358) $ (365,358) $ (365,358) $ _
333,151 333,151
106 106
(365,358) (365,358) (32,101) 333,257
29,300 29,300 _
4,175 4,269 (94)
33,475 33,569 (94)
$ (365,358) $ (398,833) $ (65,670) $ 333,163
100
CITY OF AZUSA
BUDGETARY COMPARISON SCHEDULE
PUBLIC WORKS ENDOWMENT
YEAR ENDED JUNE 30, 2009
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Miscellaneous
Transfers in
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
Public works
Capital outlay
Transfers out
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 2,229,404
$ 2,229,404
$ 2,229,404
$ _
-
147,000
-
(147,000)
-
-
72,869
72,869
-
5,300
5,302
2
-
20,790
20,790
_
2,229,404
2,402,494
2,328,365
(74,129)
2,601
(2,601)
39,625
1,177,591
925,666
251,925
-
19,760
19,760
-
39,625
1,197,351
948,027
249,324
$ 2,189,779
$ 1,205,143
$ 1,380,338
$ 175,195
101
CITY OF AZUSA
BUDGETARY COMPARISON SCHEDULE
CAPITAL PROJECTS REDEVELOPMENT AGENCY
YEAR ENDED JUNE 30, 2009
Budgetary Fund Balance, July 1, as restated
Resources (Inflows):
Use of money and property
Miscellaneous
Transfers in
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
General government
Community development
Capital outlay
Debt service:
Interest and fiscal charges
Transfers out
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$22,115,723
$22,115,723
$22,115,723
$ -
(2,953,927)
(2,953,630)
273,812
3,227,442
10,424,261
10,424,490
188,063
(10,236,427)
1,256,370
7,526,370
6,950,782
(575,588)
30,842,427
37, 112,953
29,528,380
(7,584,573)
2,764,658
2,694,700
1,800,428
894,272
1,385,500
4,015,500
3,084,304
931,196
15,245,000
14,514,980
518,627
13,996,353
200,000
200,000
592,447
(392,447)
909,010
1,509,010
579,578
929,432
20,504,168
22,934,190
6,575,384
16,358,806
$10,338,259 $14,178,763 $ 22,952,996 $ 8,774,233
102
CITY OF AZUSA
BUDGETARY COMPARISON SCHEDULE
PUBLIC FINANCING AUTHORITY
YEAR ENDED JUNE 30, 2009
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Miscellaneous
Transfers in
Amounts Available for Appropriation
Charges to Appropriation (Outflow):
General government
Debt service:
Principal retirement
Interest and fiscal charges
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Variance with
Final Budget
BudgetAmounts Actual Positive
Original Final Amounts (Negative)
$ 502,244 $ 502,244 $ 502,244 $ -
18,500 18,500 7,021 (11,479)
- - 5,650 5,650
715,750 719,250 337,149 (382,101)
1,236,494 1,239,994 852,064 (387,930)
5,000 8,500 8,400 100
215,000 215,000 215,000 _
145,750 145,750 145,749 1
365,750 369,250 369,749 101
$ 870,744 $ 870,744 $ 482,915 $ (387,829)
103
CITY OF AZUSA
BUDGETARY COMPARISON SCHEDULE
DEBT SERVICE REDEVELOPMENT AGENCY
YEAR ENDED JUNE 30, 2009
Variance with
Final Budget
BudgetAmounts
Actual
Positive
Budgetary Fund Balance, July 1, as restated
Original
$ (22,354,366)
Final
$ (22,354,366)
Amounts
$ (22,354,366)
(Negative)
$ _
Taxes
Use of money and property
6,245,750
128,364
5,733,205
128,760
6,111,012
377,807
Transfers in
3,972,365
4,228,637
73,999
947,352
(54,761)
(3,281,285)
Long-term debt issued
171,750
171,750
-
(171,750)
Notes and loans issued
Other debts issued
Amounts Available for Appropriation
1,926,400
(9,909,737)
20,221,400
8,129,386
18,664,924
3,442,921
(1,556,476)
Charges to Appropriation (Outflow):
(4,686,465)
General government
1,496,440
1,496,440
1,619,648
(123,208)
Debt service:
Principal retirement
1,321,550
1,321,550
865,000
456,550
Interest and fiscal charges
4.270,060
4,472,351
4,476,937
(4,586)
Bond issuance costs
-
555,794
555,678
116
Transfers out
5,356,975
20,847,239
18,046,426
2,800,813
Bond discount
-
530,483
530,483
Total Charges to Appropriations
12,445,025
29,223,857
26,094,172
3,129,685
Budgetary Fund Balance, June 30
$ (22,354,762)
$ (21,094,4711)
$ (22,651,251)
$ (1,556,780)
104