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HomeMy WebLinkAbout03 Finance FY1314-Adopted_201309161317428511FINANCE Finance/Accounting  Purchasing  Printing Services  Community Facilities District—Debt Service  Community Facilities District—Maintenance  Azusa Public Finance Authority   Citywide  Employee Benefit  87 THIS PAGE INTENTIONALLY LEFT BLANK 88 FINANCE DEPARTMENT PROGRAM COMMENTARY PROGRAM DESCRIPTION: The Finance Department is responsible for maintaining the financial system and records of the City consistent with highest professional standards in accordance with legal requirements and generally accepted accounting principles. Major services include financial reporting, budgeting, accounting, payroll, and control of City expenditures consistent with the annual budget and the direction of the City Council. In addition, the Finance division provides staff support to the City Treasurer, maintains the accounting records of all grants funded through various federal, state and local agencies, acts as trustee for all special assessment and bond transactions and provides centralized accounts payable and receivable processing and control. STRATEGIC GOALS:  Assure completion and adoption of balanced annual City Budget by June 30.  Oversee implementation of city-wide fee schedule and accompanying cost allocation plan.  Prepare Comprehensive Annual Financial Report (CAFR) in compliance with audit standards. FY 2013-14 PROGRAM HIGHLIGHTS:  Provide financial support and absorb accounting duties for Successor Agency.  Implement payroll impacts from contracted Memorandum of Understandings (MOUs).  Monitor inter-governmental budget impacts, especially at the State level. 89 Budget Division: FINANCE - ACCOUNTING FY 12-13 FY 13-14 FY 12-13 FY 13-14 FY 12-13 FY 13-14 FY 12-13 FY 13-14 Revised Adopted Revised Adopted Revised Adopted Revised Adopted Position Title Allocation Allocation Salary Salary Position Title Allocation Allocation Salary Salary Finance Director(a)0.650 0.645 90,585 89,885 Executive Assistant(b)0.600 0.650 34,410 40,665 Budget Analyst(c)0.000 0.750 0 52,110 Senior Accountant(d)1.300 1.300 110,090 110,090 Accountant 0.788 0.000 55,725 0 Junior Accountant/Payroll Specialist 1.000 1.000 63,640 63,640 Accounts Payable Specialist 1.000 1.000 62,560 62,560 Account Specialist III(e)0.25 0.25 14,795 14,795 (a).25 FTE CFD Rosedale, .0575 FTE CDBG, .0475 FTE Senior Nutrition (b) .35 FTE Prop C (c) .25 FTE CDBG (d) .05 FTE Roadway Maintenance, .10 FTE Sewer, .25 FTE Prop A, .05 FTE Engineering, .25 FTE Prop C (e) .75 FTE Business License TOTAL 5.588 5.595 $431,805 $433,745 TOTAL 0 0 $0 $0 Full Time Positions Part Time Positions 90 BUDGET UNIT: 1045810000 FINANCE - ACCOUNTING DESCRIPTION ACTUAL ACTUAL REVISED ADOPTED Acct. #10-11 11-12 12-13 13-14 VARIANCE PERSONNEL 6003 Salaries/Regular 533,455 477,070 431,805 433,745 1,940 6006 Salaries/Temp & Part-Time 10,510 20,975 - - - 6012 Salaries/Comp-Time 950 610 - - - 6015 Salaries/Vacation 43,390 33,750 - - - 6024 Salaries/Sick Leave 11,380 18,005 - - - 6027 Salaries/Bereavement 1,050 - - - - 6033 Overtime Pay/Premium 305 - 1,000 500 (500) 6045 Salaries/Education 385 615 - - - 6048 Salaries/Language Pay 5,625 5,075 5,025 4,200 (825) 6063 Salaries/Jury Duty 230 - - - - 6069 Allowances/Vehicle - - - 3,485 3,485 6075 Vacation Pay-Off 16,085 28,140 - 24,600 24,600 6078 Sick Leave Pay-Off 835 2,735 - - - 6101 PERS/Employee Contribution 41,910 39,175 30,810 30,890 80 6105 PERS/Employer Contribution 69,470 71,545 37,320 38,100 780 6109 PARS/Employer Contribution 13,020 7,425 3,625 5,205 1,580 6125 FICA/Employer Contrib/Med 9,925 9,435 7,580 7,660 80 6133 Retiree Health Premium Reimb 1,295 1,340 1,365 4,205 2,840 6140 Life Insurance Allocation 1,545 1,410 1,165 1,180 15 6155 Workers' Comp Allocation 24,275 22,540 17,475 17,655 180 6160 LTD Insurance Allocation 5,370 4,760 3,360 3,375 15 6165 Unemployment Allocation 635 590 525 530 5 6175 Benefits/Flex Plan 110,945 105,915 85,990 86,865 875 6180 Deferred Comp/Employer Paid 5,370 5,050 1,625 4,065 2,440 PERSONNEL SUBTOTAL 907,960 856,160 628,670 666,260 37,590 91 Cost 1045810000 6220 $500 6230 $700 6235 $500 6315 $50,140 6493 $14,500 6530 $4,800 6850 $3,500 Office Supplies - Supplies such as binders, paper, tabs, toner for check printer, etc. Training - Training for changes and updates related to accounting, accounts payable and payroll. Dues/Subscriptions - Membership in the Government Finance Officers Association (GFOA) and the California Society of Municipal Finance Officers (CSMFO). Meeting/Conferences - CSMFO Conference and attendance at CSMFO local chapter meetings. Auditing/ Accounting Services - Contract audit service increase from CPA firm required to perform independent review of financial information; HDL statistical packet for annual audit. Outside Services & Repairs - Provides for Maximus SB-90 State mandated claims reimbursement, Iron Mountain document storage and CINTAS shredding services. Lease Payments - Copy machine lease at Finance-Light and Water location and Neopost mailing machine costs shared equally with Business License division. FINANCE - ACCOUNTING ACTIVITY DETAIL Account Number Description 92 BUDGET UNIT: 1045810000 FINANCE - ACCOUNTING DESCRIPTION ACTUAL ACTUAL REVISED ADOPTED Acct. #10-11 11-12 12-13 13-14 VARIANCE OPERATIONS 6220 Training Schools 1,210 690 500 500 - 6230 Dues & Subscriptions 865 765 700 700 - 6235 Meetings & Conferences 820 1,640 500 500 - 6240 Mileage Reimbursement 185 105 150 50 (100) 6315 Accounting/Auditing Services 42,470 49,990 50,140 50,140 - 6399 Professional Services/Other 100 - - - - 6493 Outside Services & Repairs 15,740 15,525 14,500 14,500 - 6503 Books 100 - - - - 6504 Computer Software/Licensing 290 - 300 300 - 6518 Postage 50 125 50 50 - 6521 Messenger Service 65 60 50 50 - 6527 Supplies/Computer/Small - 225 - - - 6530 Office Supplies 4,290 4,605 4,800 4,800 - 6536 Supplies/Reprographics - 15 - - - 6539 Printing, Binding & Duplicating 1,355 1,405 1,500 1,500 - 6563 Supplies/Special 215 1,005 200 200 - 6850 Lease Payments 2,460 1,430 3,500 3,500 - 6915 Utilities/Telephone 895 385 600 600 - OPERATIONS SUBTOTAL 71,110 77,970 77,490 77,390 (100) GENERAL FUND TOTAL: 979,070 934,130 706,160 743,650 37,490 93 THIS PAGE INTENTIONALLY LEFT BLANK 94 FINANCE DEPARTMENT PURCHASING DIVISION PROGRAM COMMENTARY PROGRAM DESCRIPTION: The Purchasing division of the Administrative Services Department is responsible for providing centralized City-wide purchasing and warehousing. This division coordinates the procurement of all equipment, supplies and services in accordance with the Municipal Code, using integrity and prudence in obtaining the lowest cost commensurate with the quality required. STRATEGIC GOALS:  Overhaul and simplification of the City’s purchasing and payment processes. FY 2013-14 PROGRAM HIGHLIGHTS:  Expand and administer the City’s purchasing card program to improve operating efficiency and reduce costs.  Evaluation of City’s warehousing operations and review of alternatives.  Adopt revised Purchasing Policies and Procedures in accordance with Amended Ordinance. 95 Budget Division: FINANCE - PURCHASING FY 12-13 FY 13-14 FY 12-13 FY 13-14 FY 12-13 FY 13-14 FY 12-13 FY 13-14 Revised Adopted Revised Adopted Revised Adopted Revised Adopted Position Title Allocation Allocation Salary Salary Position Title Allocation Allocation Salary Salary Purchasing Officer 1.00 1.00 $69,580 $69,580 Store Keeper 1.00 1.00 59,030 59,030 TOTAL 2.00 2.00 $128,610 $128,610 TOTAL 0 0 $0 $0 Full Time Positions Part Time Positions 96 BUDGET UNIT:1045830000 FINANCE - PURCHASING DESCRIPTION ACTUAL ACTUAL REVISED ADOPTED Acct. #10-11 11-12 12-13 13-14 VARIANCE PERSONNEL 6003 Salaries/Regular 159,485 172,855 128,610 128,610 - 6006 Salaries/Temp & Part-Time 29,480 27,785 - - - 6012 Salaries/Comp-Time - 270 - - - 6015 Salaries/Vacation 12,985 11,415 - - - 6024 Salaries/Sick Leave 8,530 5,480 - - - 6027 Salaries/Bereavement 830 - - - - 6033 Overtime Pay/Premium - 65 1,000 - (1,000) 6075 Vacation Pay-Off 2,370 4,015 7,125 - (7,125) 6078 Sick Leave Pay-Off 4,305 - - - - 6101 PERS/Employee Contribution 15,215 15,665 9,270 9,060 (210) 6105 PERS/Employer Contribution 25,240 28,365 17,120 17,610 490 6109 PARS/Employer Contribution 2,715 2,905 2,905 4,615 1,710 6125 FICA/Employer Contrib/Med 2,595 2,670 2,440 2,365 (75) 6133 Retiree Health Premium Reimb 1,315 1,355 1,380 2,795 1,415 6140 Life Insurance Allocation 495 515 345 340 (5) 6155 Workers' Comp Allocation 8,625 8,885 5,285 5,145 (140) 6160 LTD Insurance Allocation 1,365 1,430 1,020 1,000 (20) 6165 Unemployment Allocation 240 245 165 165 - 6175 Benefits/Flex Plan 48,555 51,000 35,725 34,440 (1,285) 6180 Deferred Comp/Employer Paid 540 540 45 - (45) PERSONNEL SUBTOTAL 324,885 335,460 212,435 206,145 (6,290) 97 Cost 1045830000 6230 $200 6493 $300 6551 $1,500 6825 $1,250 FINANCE - PURCHASING ACTIVITY DETAIL Account Number Description Dues/Subscriptions - Membership dues to professional purchasing organizations: California Association of Public Purchasing Officers (CAPPO) and Los Angeles Metro Public Purchasing Agents Cooperative (LAMPPAC) Outside Services & Repairs - Equipment repairs and services Fuel & Oil - Gasoline and oil for Central Stores delivery vehicle Maint & Repair/Vehicle - Anticipated vehicle repairs for Central Stores delivery vehicle 98 BUDGET UNIT:1045830000 FINANCE - PURCHASING DESCRIPTION ACTUAL ACTUAL REVISED ADOPTED Acct. #10-11 11-12 12-13 13-14 VARIANCE OPERATIONS 6201 Uniforms & Laundry 1,855 1,060 1,600 650 (950) 6220 Training Schools 130 - - - - 6230 Dues & Subscriptions 375 180 300 200 (100) 6235 Meetings & Conferences 325 120 - - - 6240 Mileage Reimbursement - 20 - - - 6493 Outside Services & Repairs - - 250 300 50 6518 Postage - 5 - - - 6530 Office Supplies 1,060 555 750 500 (250) 6536 Supplies/Reprographics - - 50 50 - 6539 Printing, Binding & Duplicating 290 415 100 100 - 6551 Fuel and Oil 2,465 2,555 1,500 1,500 - 6554 Supplies/Custodial & Cleaning - 275 300 300 - 6560 Repair Parts 20 - - - - 6563 Supplies/Special 825 445 750 500 (250) 6572 Office Furniture & Equipment 175 - 200 200 - 6815 Maint & Repair/Bldgs - 100 - - - 6825 Maint & Repair / Vehicle 45 140 500 1,250 750 6835 Maint & Repair/Equipment 240 - 1,010 500 (510) 6915 Utilities/Telephone 1,765 965 1,000 900 (100) OPERATIONS SUBTOTAL 9,570 6,835 8,310 6,950 (1,360) GENERAL FUND TOTAL: 334,455 342,295 220,745 213,095 (7,650) 99 Cost 1045950000 6536 $8,000 6563 $2,700 FINANCE - PRINTING SERVICES ACTIVITY DETAIL Account Number Description Supplies/Reprographics - Paper for copiers and printers in City Hall and Finance Supplies/Special - Toners, special parts for copiers, etc. 100 BUDGET UNIT: 1045950000 FINANCE - PRINTING DESCRIPTION ACTUAL ACTUAL REVISED ADOPTED Acct. #10-11 11-12 12-13 13-14 VARIANCE OPERATIONS 6536 Supplies/Reprographics 7,855 6,180 8,500 8,000 (500) 6563 Supplies/Special 2,650 2,610 2,900 2,700 (200) OPERATIONS SUBTOTAL 10,505 8,790 11,400 10,700 (700) GENERAL FUND TOTAL: 10,505 8,790 11,400 10,700 (700) 101 THIS PAGE INTENTIONALLY LEFT BLANK 102 FINANCE DEPARTMENT CFD/APFA DEBT SERVICE PROGRAM COMMENTARY PROGRAM DESCRIPTION: The Community Facilities District (CFD) and Azusa Public Financing Authority (APFA) budget divisions of the Administrative Services Department reflect the special district and debt management responsibilities of the Department. The annual budget for the administrative activities of the established Mountain Cove and the Rosedale CFDs, as well as the administrative and debt service requirements of the APFA, are included in this division. For the Rosedale CFD, the annual costs of the maintenance portion of the CFD are included as well. Maintenance costs for the Rosedale CFD will grow to include several contracts required to maintain various aspects of the Rosedale development, such as park and landscape maintenance. STRATEGIC GOALS:  Prepare and administer contracts for CFD maintenance services  Ensure compliance with Rosedale Development Agreement and CFD requirements  Develop cost accounting/recovery processes for Rosedale related activities  Prepare and disseminate all required disclosure reports in a timely manner 103 Cost 6315 $4,100 6320 $10,000 6345 $23,500 6399 $8,500 6423 $35,000 7001 $2,763,005 7005 $590,000 Interest Expense - Interest payments on the two CFD Bond issues Accounting/Auditing Service - Provides for annual audited financial reports for each CFD by outside independent auditor. Fiscal Agent Fees - Provides for annual charges from Wells Fargo for Ficscal Agent services per bond indentures. Program Consultants - Provides for the services of Special District Financing & Administration and David Taussig to assist staff in administering district , calculating and collecting special taxes Professional Services/Other - Provides for legal and financial assistance and continuing disclosure services provided by Urban Futures under contract Administrative Allocation - Allocated cost for staff time necessary to administer Mountain Cove CFD, transferred to General Fund ; Rosedale in CFD Maintenance Principal Payment - Principle payments on the two CFD Bond issues 6370000000 / 65000000xx FINANCE - CFD DEBT SERVICE ACTIVITY DETAIL Account Number Description 104 BUDGET UNIT:VARIOUS FINANCE - CFD DEBT SERVICE DESCRIPTION ACTUAL ACTUAL REVISED ADOPTED Acct. #10-11 11-12 12-13 13-14 VARIANCE OPERATIONS ROSEDALE CFD 6310 Engineering 27,490 891,100 - - - 6315 Accounting/Auditing Service - - 2,000 2,000 - 6320 Fiscal Agent Fees - 750 8,000 8,000 - 6345 Program Consultants 12,750 - 20,000 20,000 - 6399 Professional Services/Other - - 4,500 4,500 - 6423 Administrative Allocation 2,000 2,000 - - - 7001 Interest Expense 2,570,608 2,555,910 2,545,985 2,357,000 (188,985) 7005 Principal Payment 225,000 1,217,000 360,000 425,000 65,000 SUBTOTAL 2,837,848 4,666,760 2,940,485 2,816,500 (123,985) MOUNTAIN COVE CFD 6315 Accounting/Auditing Services - - 2,100 2,100 - 6320 Fiscal Agent Fees - - 2,000 2,000 - 6345 Program Consultants 5,955 4,685 3,500 3,500 - 6399 Professional Services/Other - 825 4,000 4,000 - 6423 Administrative Allocation 35,000 35,000 35,000 35,000 - 6611 Bond Issue Expense - 106,200 - - - 6612 Bond Call Premium - 86,000 - - - 7001 Interest Expense 510,995 512,380 462,235 406,005 (56,230) 7005 Principal Payment 80,000 8,695,000 95,000 165,000 70,000 7009 Bank Service Charge 2,000 - 2,000 2,000 - SUBTOTAL 633,950 9,440,090 605,835 619,605 13,770 CFD DEBT SERVICE TOTAL: 3,471,798 14,106,850 3,546,320 3,436,105 (110,215) 105 Cost 6610 $9,625 7001 $2,748,430 7005 $575,000 Bond Administration - Cost of Trustee services and continuing disclosure services for two bond issues Interest Expense - Interest payments on two City Bond issues Principal Payments - Principle payments on two City Bond issues 7150000000/ 7160000000 FINANCE - APFA DEBT SERVICE ACTIVITY DETAIL Account Number Description 106 BUDGET UNIT:VARIOUS FINANCE - APFA DEBT SERVICE DESCRIPTION ACTUAL ACTUAL REVISED ADOPTED Acct. #10-11 11-12 12-13 13-14 VARIANCE OPERATIONS APFA-DEBT SERVICE/2003 CIP COPS 6610 Bond Administration 4,625 2,000 4,625 4,625 - 7001 Interest Expense 134,560 127,590 119,650 111,040 (8,610) 7005 Principal Payments 225,000 230,000 240,000 245,000 5,000 SUBTOTAL 364,185 359,590 364,275 360,665 (3,610) APFA-DEBT SERVICE/2006 WATER CIP BONDS 6610 Bond Administration - - 5,000 5,000 - 7001 Interest Expense 2,675,090 2,662,990 2,650,390 2,637,390 (13,000) 7005 Principal Payments 295,000 310,000 320,000 330,000 10,000 7099 Miscellaneous - 26,565 - - - SUBTOTAL 2,970,090 2,999,555 2,975,390 2,972,390 (3,000) OPERATIONS SUBTOTAL 3,334,275 3,359,145 3,339,665 3,333,055 (6,610) APFA DEBT SERVICE FUND TOTAL: 3,334,275 3,359,145 3,339,665 3,333,055 (6,610) Funding: Transfer From General Fund (364,185) (359,590) (364,275) (360,665) (3,610) Transfer From Light and Water (2,970,090) (2,999,555) (2,975,390) (2,972,390) (3,000) Total Funding (3,334,275) (3,359,145) (3,339,665) (3,333,055) (6,610) 107 Budget Division: FINANCE - CFD MAINTENANCE FY 12-13 FY 13-14 FY 12-13 FY 13-14 FY 12-13 FY 13-14 FY 12-13 FY 13-14 Revised Adopted Revised Adopted Revised Adopted Revised Adopted Position Title Allocation Allocation Salary Salary Position Title Allocation Allocation Salary Salary City Manager(a)0.20 0.10 $38,400 $19,200 Parks Maint Wrkr I 520 520 $8,820 $8,940 Finance Director(b)0.30 0.25 41,810 34,840 Parks Maint.Superintendent(c)0.00 0.30 0 26,280 (a) .70 FTE Administration, .20 FTE L&W Admin (b).645 FTE Finance, .0575 FTE CDBG, .0475 FTE Senior Nutrition (c) .70 FTE Parks Maintenance TOTAL 0.50 0.65 $80,210 $80,320 TOTAL 520 520 $8,820 $8,940 Full Time Positions Part Time Positions 108 BUDGET UNIT:VARIOUS FINANCE - CFD MAINT-ROSEDALE DESCRIPTION ACTUAL ACTUAL REVISED ADOPTED Acct. #10-11 11-12 12-13 13-14 VARIANCE PERSONNEL ROSEDALE CFD - ADMINISTRATION 6003 Salaries/Regular 49,800 58,420 80,210 54,040 (26,170) 6006 Salaries/Temp & Part-Time - 4,825 - - 6015 Salaries/Vacation 2,730 1,630 - - - 6024 Salaries/Sick Leave 255 540 - - - 6027 Salaries/Bereavement 240 - - - - 6045 Salaries/Education Incentive - 300 - - - 6063 Salaries/Jury Duty 115 - - - - 6069 Allowance/Vehicle - 265 1,620 1,865 245 6070 Allowance/Telephone - 65 300 150 (150) 6101 PERS/Employee Contribution 3,730 4,255 5,670 3,845 (1,825) 6105 PERS/Employer Contribution 6,185 8,435 6,995 4,730 (2,265) 6109 PARS/Employer Contribution 2,470 2,930 5,025 2,510 (2,515) 6125 FICA/Employer Contrib/Med 860 1,185 1,285 895 (390) 6140 Life Insurance Allocation 130 155 215 150 (65) 6155 Workers' Comp Allocation 2,125 2,700 3,220 2,245 (975) 6160 LTD Insurance Allocation 605 665 625 420 (205) 6165 Unemployment Allocation 55 70 85 60 (25) 6175 Benefits/Flex Plan 6,950 7,025 8,075 5,655 (2,420) 6180 Deferred Comp/Employer Paid 485 825 4,250 625 (3,625) SUBTOTAL 76,735 94,290 117,575 77,190 (40,385) ROSEDALE CFD - RANCHO PARK MAINTENANCE 6003 Salaries/Full-Time 205 4,690 - 26,280 26,280 6006 Salaries/Temp & Part-Time 8,545 6,470 8,820 8,940 120 6033 OT/Premium - 220 - - - 6048 Salaries/Language Pay - 60 - - - 6101 PERS/Employee Contribution 605 795 675 2,555 1,880 6105 PERS/Employer Contribution 1,005 1,420 825 3,135 2,310 6109 PARS/Employer Contribution - - - 1,945 1,945 6125 FICA/Employer Contrib/Med 125 160 125 130 5 6140 Life Insurance Allocation - 15 - 70 70 6155 Workers' Comp Allocation 350 455 355 1,410 1,055 6160 LTD Insurance Allocation - 35 - 205 205 109 THIS PAGE INTENTIONALLY LEFT BLANK 110 BUDGET UNIT:VARIOUS FINANCE - CFD MAINT-ROSEDALE DESCRIPTION ACTUAL ACTUAL REVISED ADOPTED Acct. #10-11 11-12 12-13 13-14 VARIANCE 6165 Unemployment Allocation 10 10 5 40 35 6175 Benefits/Flex Plan - 1,390 - 4,635 4,635 6180 Deferred Comp/Employer Paid - 50 - 540 540 SUBTOTAL 10,845 15,770 10,805 49,885 39,080 PERSONNEL SUBTOTAL 87,580 110,060 128,380 127,075 (1,305) 111 Cost 3725420000 / 3745810143 6345 $5,000 6399 $20,000 6423 $35,000 6493 $102,400 6554 $5,000 6560 $3,750 Outside Services & Repairs - Provides for contract maintenance of Rosedale CFD parks and grounds Supplies/Custodial & Cleaning - Provides for contract maintenance of buildings and restrooms Repair Parts - Provides for cost of replacement parts and materials for CFD parks, facilities and grounds FINANCE - CFD MAINTENANCE ACTIVITY DETAIL Account Number Description Program Consultants - Provides for consulting services relating to calculation and collection of annual maintenance taxes. Services provided under contract by Special District Financing& Administration Professional Services/Other - Provides for the services of appraisors, attorney's financial and operational consultants as necessary to manage CFD related matters Administrative Allocation - Provides for general administrative overhead related to Rosedale CFD programs and operations. Funds are transferred to General Fund 112 BUDGET UNIT:VARIOUS FINANCE - CFD MAINT-ROSEDALE DESCRIPTION ACTUAL ACTUAL REVISED ADOPTED Acct. #10-11 11-12 12-13 13-14 VARIANCE OPERATIONS ROSEDALE CFD - ADMINISTRATION 6301 Legal Fees 700 5,740 - 1,000 1,000 6315 Accounting/Auditing Service - - - - - 6320 Fiscal Agent Fees - - - - - 6345 Program Consultants - - 2,500 - (2,500) 6399 Professional Services/Other 420 15,970 20,000 20,000 - 6423 Administrative Allocation 35,000 35,000 35,000 35,000 - 6610 Bond Administration 1,250 - 2,000 2,000 - SUBTOTAL 37,370 56,710 59,500 58,000 (1,500) ROSEDALE CFD - RANCHO PARK MAINTENANCE 6493 Outside Services & Repairs 20,845 22,210 52,670 52,670 - 6554 Supplies/Custodial & Cleaning 530 1,525 2,500 2,500 - 6560 Repair Parts 230 525 2,500 2,500 - 6563 Supplies/Special 170 620 - - - 6566 Small Tools - 65 - - - SUBTOTAL 21,775 24,945 57,670 57,670 - ROSEDALE CFD - PROMENADE PARK MAINTENANCE 6493 Outside Services/Repair 17,095 22,485 3,940 3,940 - SUBTOTAL 17,095 22,485 3,940 3,940 - ROSEDALE CFD - PALM DRIVE AND MEDIAN PARKWAY MAINTENANCE 6493 Outside Services/Repair - - 12,800 12,000 (800) SUBTOTAL - - 12,800 12,000 (800) ROSEDALE CFD - CITRUS GROVE PARK MAINTENANCE 6493 Outside Services/Repair - - 4,380 4,380 - SUBTOTAL - - 4,380 4,380 - ROSEDALE CFD - ALISAL PARK MAINTENANCE 6493 Outside Services/Repair - - 12,460 12,460 - 6554 Supplies/Custodial - - 2,780 1,500 (1,280) 113 BUDGET UNIT:VARIOUS FINANCE - CFD MAINT-ROSEDALE DESCRIPTION ACTUAL ACTUAL REVISED ADOPTED Acct. #10-11 11-12 12-13 13-14 VARIANCE 6560 Repair Parts - - 8,500 3,000 (5,500) SUBTOTAL - - 23,740 16,960 (6,780) ROSEDALE CFD - RIDGEVIEW PARK MAINTENANCE 6493 Outside Services/Repair - - 10,950 10,950 - 6554 Supplies/Custodial - - 1,780 1,000 (780) 6560 Repair Parts - - 1,500 750 (750) SUBTOTAL - - 14,230 12,700 (1,530) ROSEDALE CFD SIERRA MADRE WALKING TRAIL MAINTENANCE 6493 Outside Services/Repair - - 9,000 6,000 (3,000) SUBTOTAL - - 9,000 6,000 (3,000) OPERATIONS SUBTOTAL 76,240 104,140 185,260 171,650 (13,610) TRANSFERS OUT ROSEDALE CFD - ADMINISTRATION 5950 Transfer To Other Funds - 150,285 286,410 292,485 6,075 SUBTOTAL - 150,285 286,410 292,485 6,075 TRANSFERS OUT SUBTOTAL - 150,285 286,410 292,485 6,075 ROSEDALE CFD-2005-1 FUND TOTAL: 163,820 364,485 600,050 591,210 (8,840) 114 CITYWIDE PROGRAM COMMENTARY PROGRAM DESCRIPTION: The Citywide budget division of the Finance Department is utilized to provide for General Fund expenditures that apply to all Departments. The following expenses are funded through this program: retirement medical, early retirement programs, insurance premiums, vehicle maintenance services, information technology services, and other administrative expenses that are levied on the City as a whole. STRATEGIC GOALS:  Determine efficiency of pooled services to provide cost savings. PROGRAM HIGHLIGHTS:  A portion of the costs of Citywide programs are offset from the Enterprise funds in proportion to the benefits received by the related Enterprise. 115 Cost 1090000000 6108 $42,000 6133 $452,705 6199 $90,000 6399 $16,540 6670 $886,030 6760 $757,890 6823 $30,000 6825 $20,000 7001 $600,360 7070 $55,000 Lease/Vehicles - General Fund portion of leased fleet vehicles. Maint & Repair/Vehicle - General Fund portion of maintenance costs for City-owned and leased vehicles. Retiree Health Premium - Annual premium paid for retiree health benefits through CALPERS. IT Allocation - General Fund contribution for costs of Citywide information technology program. Balance paid by Light and Water Funds. Insurance Allocation - General Fund portion of Citywide property and liability insurance costs. Interest Expense - Interest on loans from Electric and Price Family Property Tax Administration - Annual payment to County of LA for property Tax administration. PARS Administration Fees - Administration costs for four Public Agency Retirement System (PARS) programs offered by the City Professional Services/ Other - Cost for maintenance and fencing of land. CITYWIDE ACTIVITY DETAIL Account Number Description Benefits/ Other - Cost for PARS early retirement program. 116 BUDGET UNIT:1090000000 CITYWIDE DESCRIPTION ACTUAL ACTUAL REVISED ADOPTED Acct. #10-11 11-12 12-13 13-14 VARIANCE PERSONNEL 6003 Salary - Area D 97,265 73,600 100,000 100,000 - 6108 PARS Administration Fees 52,500 30,000 42,000 42,000 - 6133 Retiree Health Premium Reimb 303,670 344,995 480,975 452,705 (28,270) 6199 Benefits/Other - - 90,000 90,000 - PERSONNEL SUBTOTAL 453,435 448,595 712,975 684,705 (28,270) OPERATIONS 6399 Professional Services/Other 21,470 1,300 33,150 16,540 (16,610) 6530 Office Supplies 90 300 - - - 6539 Printing, Binding, Duplicating 4,195 2,635 - - - 6670 IT Allocation 1,417,935 1,458,060 1,223,575 886,030 (337,545) 6760 Insurance Allocation 500,000 500,000 671,520 757,890 86,370 6823 Lease/Vehicles - - 18,000 30,000 12,000 6825 Maint & Repair/Vehicle - - 30,000 20,000 (10,000) 6827 Garage Allocation 130,160 99,820 - - - 7001 Interest Expense 16,860 15,360 600,360 600,360 - 7055 Uncollectible Accounts 1,215 - - - - 7056 Forgivable Loan 261,555 - - - - 7070 Property Tax Administration 135,095 126,255 52,430 55,000 2,570 OPERATIONS SUBTOTAL 2,488,575 2,205,030 2,629,035 2,365,820 (263,215) TRANSFERS OUT 5950 Transfer To Other Funds 4,435,430 3,946,850 4,071,530 4,191,515 119,985 5951 Transfer To APFA 364,085 359,495 364,275 360,665 (3,610) TRANSFERS OUT SUBTOTAL 4,799,515 4,306,345 4,435,805 4,552,180 116,375 CITY-WIDE TOTAL 7,741,525 6,959,970 7,777,815 7,602,705 (175,110) 117 Cost 4190000000 6133 $45,525 FINANCE - EMPLOYEE BENEFIT FUND ACTIVITY DETAIL Account Number Description Deferred Comp/Employer Paid - Retiree annuity 118 BUDGET UNIT:4190000000 FINANCE - EMPLOYEE BENEFIT FUND DESCRIPTION ACTUAL ACTUAL REVISED ADOPTED Acct. #10-11 11-12 12-13 13-14 VARIANCE PERSONNEL 6133 Deferred Comp/Employer Paid 23,635 24,200 24,195 45,525 21,330 PERSONNEL SUBTOTAL 23,635 24,200 24,195 45,525 21,330 EMPLOYEE BENEFIT FUND TOTAL 23,635 24,200 24,195 45,525 21,330 119 THIS PAGE INTENTIONALLY LEFT BLANK 120