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Home My WebLink About07. FinanceFINANCE Finance/Accounting Purchasing Printing Services Community Facilities District—Debt Service Community Facilities District—Maintenance Azusa Public Finance Authority Citywide Employee Benefit 89 THIS PAGE INTENTIONALLY LEFT BLANK 90 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: Assist in the upgrade of the financial system. Scan accounting and financial documents to provide convenient access and eliminate paper storage. Adopt written department policies and procedures for each area in Finance. Continue to focus on revenue enhancements. Oversee implementation of city-wide fee schedule and accompanying cost allocation plan. Continue to explore staffing options and identify areas for increased efficiency. Ensure appropriate internal controls are in place to safeguard various City assets and funds. Continue to explore the reduction of debt service of outstanding bonds. Develop strategies to reduce unfunded liabilities of various retirement obligations. FY 2014-15 PROGRAM HIGHLIGHTS: Continued to provide financial support and absorb accounting duties for Successor Agency. Corresponded with State Department of Finance regarding Recognized Obligation Payment Schedule and Loan reinstatements. Coordinated information and responded to requests for State Controller’s Office asset review. Implement payroll impacts from contracted Memorandum of Understandings (MOUs) and State mandates. Realigned staffing responsibilities to improve efficiencies in various areas. Implemented the General Fund Reserve Policy to account for catastrophic emergencies, budgetary shortfall and capital assets and infrastructure replacement to strengthen the long term fiscal condition of the City. Created the Interfund Loan Policy to account for treatment of interfund loans. Refunded former Redevelopment Agency tax allocation bonds to realize approximately $7M over life of bonds. 91 Budget Division: FINANCE - ACCOUNTING FY 15-16FY 14-15 FY 15-16 FY 14-15 Revised Adopted Revised Adopted FY 14-15 FY 15-16 FY 14-15 FY 15-16 Revised Adopted Revised Adopted Position Title Allocation Allocation Salary Salary Position Title Allocation Allocation Salary Salary Finance Director(a)0.950 0.950 $132,390 $132,390 Sr Admin Technician(b)0.650 0.650 40,335 40,335 Budget Analyst 1.000 1.000 79,855 83,850 Senior Accountant(c)1.300 1.300 110,090 110,090 Junior Accountant/Payroll Specialist 1.000 1.000 63,640 63,640 Accounts Payable Specialist 1.000 1.000 62,560 62,560 (a) .05 FTE Senior Nutrition (b) .35 FTE Prop C (c) .05 FTE Roadway Maintenance, .10 FTE Sewer, .25 FTE Prop A, .05 FTE Engineering, .25 FTE Prop C TOTAL 5.900 5.900 $488,870 $492,865 TOTAL 0 0 $0 $0 Full Time Positions Part Time Positions 92 BUDGET UNIT:1045810000 FINANCE - ACCOUNTING DESCRIPTION ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #12-13 13-14 14-15 14-15 15-16 VARIANCE PERSONNEL 6003 Salaries/Regular 482,260 426,127 488,870 489,480 492,865 3,995 6006 Salaries/Temp & Part-Time - 4,829 - - - - 6033 Overtime Pay/Premium 245 417 1,700 1,700 1,000 (700) 6047 Sal/Bonus - 10,089 - - - - 6048 Salaries/Language Pay 4,845 4,348 3,510 3,510 3,510 - 6069 Allowances/Vehicle 1,995 3,776 4,565 4,565 5,130 565 6101 PERS/Employee Contribution 30,465 29,483 33,590 33,590 34,915 1,325 6105 PERS/Employer Contribution 37,060 42,427 41,830 41,830 55,425 13,595 6125 FICA/Employer Contrib/Med 7,010 8,028 8,340 8,340 8,655 315 6133 Retiree Health Premium Reimb 2,755 4,034 4,205 4,205 4,450 245 6140 Life Insurance Allocation 1,140 1,098 1,280 1,280 1,340 60 6155 Workers' Comp Allocation 17,340 17,885 19,260 19,260 20,060 800 6160 LTD Insurance Allocation 3,445 3,724 3,685 3,685 3,835 150 6165 Unemployment Allocation 425 499 575 575 595 20 6175 Benefits/Flex Plan 84,320 85,002 93,615 93,615 95,295 1,680 6180 Deferred Comp/Employer Paid 340 2,293 4,500 4,500 4,725 225 PERSONNEL SUBTOTAL 673,645 642,457 709,525 710,135 731,800 22,275 93 1045810000 6220 6230 6235 6315 6493 6530 6850 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 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. Office Supplies - Supplies such as binders, paper, tabs, toner for check printer, etc. 94 BUDGET UNIT:1045810000 FINANCE - ACCOUNTING DESCRIPTION REVISED YEAR END EST ADOPTED Acct. #14-15 14-15 15-16 VARIANCE EXPLANATION OPERATIONS 6315 Accounting/Auditing Services 56,500 56,500 58,200 1,700 Increase in auditing services. 6399 Professional Services/Other - - 35,000 35,000 One-time cost recovery study. 95 BUDGET UNIT:1045810000 FINANCE - ACCOUNTING DESCRIPTION ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #12-13 13-14 14-15 14-15 15-16 VARIANCE OPERATIONS 6215 Tuition Reimbursement - - 1,400 1,400 1,400 - 6220 Training Schools 120 269 500 500 500 - 6230 Dues & Subscriptions 575 575 500 500 500 - 6235 Meetings & Conferences 610 690 600 360 750 150 6240 Mileage Reimbursement - - 50 - - (50) 6315 Accounting/Auditing Services 44,785 76,673 56,500 56,500 58,200 1,700 6399 Professional Services/Other - - - - 35,000 35,000 6493 Outside Services & Repairs 16,390 14,058 14,500 14,500 14,500 - 6504 Computer Software/Licensing 100 351 350 350 350 - 6521 Messenger Service 60 74 50 - - (50) 6530 Office Supplies 3,820 2,787 4,800 3,800 3,800 (1,000) 6539 Printing, Binding & Duplicating 940 1,462 1,500 1,500 1,500 - 6563 Supplies/Special 995 514 900 400 400 (500) 6569 Small Equipment 3,995 7,766 - - - - 6601 Advertising Expense - 705 700 700 700 - 6850 Lease Payments 1,515 1,549 1,700 1,600 1,600 (100) 6915 Utilities/Telephone - 436 600 460 460 (140) OPERATIONS SUBTOTAL 73,905 107,909 84,650 82,570 119,660 35,010 GENERAL FUND TOTAL: 747,550 750,366 794,175 792,705 851,460 57,285 96 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.  Evaluation of City’s warehousing operations and review of alternatives.  Expand and administer the City’s purchasing card program to improve operating efficiency and reduce costs. FY 2014-15 PROGRAM HIGHLIGHTS:  Revision of Purchasing Policies and Procedures in accordance with Amended Ordinance.  Assisted in the implementation of a contracts management program to provide efficient contract tracking and management. 97 Budget Division: FINANCE - PURCHASING FY 14-15 FY 15-16 FY 14-15 FY 15-16 Revised Adopted Revised Adopted FY 14-15 FY 15-16 FY 14-15 FY 15-16 Revised Adopted Revised Adopted Position Title Allocation Allocation Salary Salary Position Title Allocation Allocation Salary Salary Buyer 1.00 1.00 $72,305 $74,410 Store Keeper 1.00 1.00 60,770 63,185 TOTAL 2.00 2.00 $133,075 $137,595 TOTAL 0 0 $0 $0 Full Time Positions Part Time Positions 98 BUDGET UNIT:1045830000 FINANCE - PURCHASING DESCRIPTION ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #12-13 13-14 14-15 14-15 15-16 VARIANCE PERSONNEL 6003 Salaries/Regular 129,790 132,399 133,075 133,075 137,595 4,520 6101 PERS/Employee Contribution 9,170 9,338 9,315 9,315 9,680 365 6105 PERS/Employer Contribution 17,300 11,960 11,610 11,610 15,365 3,755 6109 PARS/Employer Contribution 4,070 4,764 4,750 4,750 7,485 2,735 6125 FICA/Employer Contrib/Med 2,345 2,302 2,445 2,445 2,520 75 6133 Retiree Health Premium Reimb 2,650 2,852 2,805 2,805 2,980 175 6140 Life Insurance Allocation 345 344 350 350 370 20 6155 Workers' Comp Allocation 5,210 5,296 5,295 5,295 5,505 210 6160 LTD Insurance Allocation 985 999 1,030 1,030 1,070 40 6165 Unemployment Allocation 165 144 170 170 175 5 6175 Benefits/Flex Plan 37,595 36,294 36,145 36,145 36,145 - PERSONNEL SUBTOTAL 209,625 206,692 206,990 206,990 218,890 11,900 99 Description 1045830000 6230 Dues/Subscriptions - Membership dues to professional purchasing organizations: California Association of Public Purchasing Officers (CAPPO) and Los Angeles Metro Public Purchasing Agents Cooperative (LAMPPAC) 6493 Outside Services & Repairs - Equipment repairs and services 6551 Fuel & Oil - Gasoline and oil for Central Stores delivery vehicle 6569 Small Equipment - Cell phone replacements Account Number PURCHASING ACTIVITY DETAIL 100 BUDGET UNIT:1045830000 FINANCE - PURCHASING DESCRIPTION ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #12-13 13-14 14-15 14-15 15-16 VARIANCE OPERATIONS 6201 Uniforms & Laundry 1,035 610 650 650 650 - 6230 Dues & Subscriptions 205 185 225 185 185 (40) 6235 Meetings & Conferences --120 120 120 - 6493 Outside Services & Repairs 5 238 250 960 250 - 6530 Office Supplies 755 771 500 400 400 (100) 6536 Supplies/Reprographics --50 -- (50) 6539 Printing, Binding & Duplicating - -100 -- (100) 6551 Fuel and Oil 940 1,696 2,000 1,400 1,700 (300) 6554 Supplies/Custodial & Cleaning - -300 -- (300) 6563 Supplies/Special -313 330 330 300 (30) 6569 Small Equipment 1,240 -500 500 - (500) 6572 Office Furniture & Equipment 105 -200 -- (200) 6825 Maint & Repair / Vehicle 470 292 1,000 300 300 (700) 6835 Maint & Repair/Equipment -20 500 -- (500) 6915 Utilities/Telephone 735 316 900 150 150 (750) OPERATIONS SUBTOTAL 5,490 4,440 7,625 4,995 4,055 (3,570) GENERAL FUND TOTAL:215,115 211,132 214,615 211,985 222,945 8,330 101 BUDGET UNIT: 1045950000 FINANCE - PRINTING DESCRIPTION ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #12-13 13-14 14-15 14-15 15-16 VARIANCE OPERATIONS 6536 Supplies/Reprographics 8,085 7,498 7,300 7,300 7,300 - 6563 Supplies/Special 950 386 2,200 500 500 (1,700) OPERATIONS SUBTOTAL 9,035 7,884 9,500 7,800 7,800 (1,700) GENERAL FUND TOTAL:9,035 7,884 9,500 7,800 7,800 (1,700) 102 FINANCE DEPARTMENT CFD/APFA DEBT SERVICE and MAINTENANCE PROGRAM COMMENTARY PROGRAM DESCRIPTION: The Community Facilities District (CFD) and Azusa Public Financing Authority (APFA) budget divisions of the Finance 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:  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. FY 2014-15 HIGHLIGHTS:  Commenced refunding of Rosedale CFD bonds to provide cost savings to Rosedale property owners.  The Parks division added two (2) new parks to maintain in Rosedale, making it a total of six (6) parks and medians being maintained in the new housing development. 103 6315 6320 6345 6399 6423 7001 7005 FINANCE - CFD DEBT SERVICE ACTIVITY DETAIL Account Number Description 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 and Rosedale CFD bonds. Principal Payment - Principle payments on the two CFD Bond issues-Mountain Cove and Rosedale 6370000000 / 65000000xx Interest Expense - Interest payments on the two CFD Bond issues-Mountain Cove and Rosedale 104 BUDGET UNIT:FINANCE - CFD DEBT SERVICE DESCRIPTION REVISED YEAR END EST ADOPTED Acct. #14-15 14-15 15-16 VARIANCE EXPLANATION OPERATIONS ROSEDALE CFD 7001 Interest Expense 2,223,815 2,223,815 2,393,830 170,015 Per debt service schedule. 7005 Principal Payment 500,000 500,000 575,000 75,000 Per debt service schedule. MOUNTAIN COVE CFD 7005 Principal Payment 180,000 180,000 195,000 15,000 Per debt service schedule. 105 BUDGET UNIT:FINANCE - CFD DEBT SERVICE DESCRIPTION ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #12-13 13-14 14-15 14-15 15-16 VARIANCE OPERATIONS ROSEDALE CFD 6310 Engineering - --- 6315 Accounting/Auditing Service 2,000 2,000 2,000 2,000 2,000 - 6320 Fiscal Agent Fees 750 2,750 8,000 8,000 2,750 (5,250) 6345 Program Consultants 16,710 16,710 20,000 17,240 18,000 (2,000) 6399 Professional Services/Other --4,500 4,500 4,500 - 6423 Administrative Allocation 35,000 35,000 35,000 35,000 35,000 - 7001 Interest Expense 2,501,255 2,157,288 2,223,815 2,223,815 2,393,830 170,015 7005 Principal Payment 5,066,700 2,567,400 500,000 500,000 575,000 75,000 SUBTOTAL 7,622,415 4,781,148 2,793,315 2,790,555 3,031,080 237,765 MOUNTAIN COVE CFD 6315 Accounting/Auditing Services 2,000 2,000 2,000 2,000 2,000 - 6320 Fiscal Agent Fees 750 2,000 2,000 1,750 1,750 (250) 6345 Program Consultants --3,500 3,500 3,500 - 6399 Professional Services/Other 5,325 2,575 4,000 4,000 4,000 - 6423 Administrative Allocation 17,500 35,000 35,000 35,000 35,000 - 7001 Interest Expense 407,430 403,531 397,905 397,905 390,855 (7,050) 7005 Principal Payment 95,000 165,000 180,000 180,000 195,000 15,000 SUBTOTAL 528,005 612,681 624,405 624,155 632,105 7,700 TRANSFERS OUT 5950 Transfer To Other Funds-Mountain Cove 501,057 590,282 550,000 550,000 550,000 - 5950 Transfer To Other Funds-Rosedale 8,047,248 9,402,093 2,100,000 2,096,000 2,100,000 - TRANSFERS OUT SUBTOTAL 8,548,305 9,992,375 2,650,000 2,646,000 2,650,000 - CFD DEBT SERVICE TOTAL: 16,698,725 15,386,203 6,067,720 6,060,710 6,313,185 245,465 106 THIS PAGE INTENTIONALLY LEFT BLANK 107 Budget Division: FINANCE - CFD MAINTENANCE FY 14-15 FY 15-16 FY 14-15 FY 15-16 Revised Adopted Revised Adopted FY 14-15 FY 15-16 FY 14-15 FY 15-16 Revised Adopted Revised Adopted Position Title Allocation Allocation Salary Salary Position Title Allocation Allocation Salary Salary Director of Recreation & Family Serv (a)0.10 0.10 14,290 14,290 Parks Maint Wrkr I 520 520 9,070 9,070 Parks Maint.Superintendent(b)0.30 0.30 26,280 26,280 (a) .90 FTE Recreation (b) .70 FTE Parks Maintenance TOTAL 0.40 0.40 $40,570 $40,570 TOTAL 520 520 $9,070 $9,070 Full Time Positions Part Time Positions 108 BUDGET UNIT:FINANCE - CFD MAINT-ROSEDALE DESCRIPTION ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #12-13 13-14 14-15 14-15 15-16 VARIANCE PERSONNEL 6003 Salaries/Regular 84,432 89,849 40,570 35,080 40,570 - 6006 Salaries/Temp & Part-Time 9,690 10,849 9,070 10,200 9,070 - 6047 Salaries/Bonus - 592 - - - - 6069 Allowance/Vehicle 2,005 1,875 455 540 540 85 6070 Allowance/Telephone 300 151 - - - - 6101 PERS/Employee Contribution 6,200 6,565 3,625 2,715 3,575 (50) 6105 PERS/Employer Contribution 8,335 9,340 4,180 3,330 5,750 1,570 6109 PARS/Employer Contribution 3,315 3,348 2,770 1,825 4,620 1,850 6125 FICA/Employer Contrib/Med 1,530 1,261 705 310 130 (575) 6140 Life Insurance Allocation 201 218 70 75 110 40 6155 Workers' Comp Allocation 3,722 4,116 1,990 1,420 2,010 20 6160 LTD Insurance Allocation 855 973 300 220 315 15 6165 Unemployment Allocation 97 108 35 45 55 20 6175 Benefits/Flex Plan 13,305 10,031 6,460 4,750 6,460 - 6180 Deferred Comp/Employer Paid 915 536 540 540 755 215 PERSONNEL SUBTOTAL 134,901 139,811 70,770 61,050 73,960 3,190 109 37254200xx / 3745810143 6493 6554 6560 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 110 BUDGET UNIT:FINANCE - CFD MAINT-ROSEDALE DESCRIPTION REVISED YEAR END EST ADOPTED Acct. #14-15 14-15 15-16 VARIANCE EXPLANATION OPERATIONS 6493 Outside Services & Repairs 94,640 110,100 104,740 10,100 Redistribution from other CFD parks. 111 BUDGET UNIT:FINANCE - CFD MAINT-ROSEDALE DESCRIPTION ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #12-13 13-14 14-15 14-15 15-16 VARIANCE OPERATIONS 6423 Administrative Allocation - - 74,800 73,890 74,845 45 6493 Outside Services & Repairs 36,350 46,219 94,640 110,100 104,740 10,100 6530 Office Supplies - 425 300 100 100 (200) 6554 Supplies/Custodial & Cleaning 495 740 3,480 2,280 2,280 (1,200) 6560 Repair Parts 5,880 1,514 5,300 1,600 3,800 (1,500) 6563 Supplies/Special 65 679 - 1,000 - - 6904 Utilities/Other 21,995 - 20,190 19,990 20,190 - OPERATIONS SUBTOTAL 64,785 49,578 198,710 208,960 205,955 7,245 TRANSFERS OUT 5950 Transfer To Other Funds 286,645 301,310 304,000 296,485 293,905 (10,095) TRANSFERS OUT SUBTOTAL 286,645 301,310 304,000 296,485 293,905 (10,095) ROSEDALE CFD MAINTENANCE FUND TOTAL: 486,331 490,698 573,480 566,495 573,820 340 112 BUDGET UNIT:VARIOUS FINANCE - APFA DEBT SERVICE DESCRIPTION ACTUAL ACTUAL REVISED YEAR END EST PROPOSED Acct. #12-13 13-14 14-15 14-15 15-16 VARIANCE OPERATIONS APFA-DEBT SERVICE/2003 CIP COPS 6610 Bond Administration 6,475 4,625 4,625 4,625 4,625 - 7001 Interest Expense 119,650 111,040 101,850 101,850 91,770 (10,080) 7005 Principal Payments 240,000 245,000 255,000 255,000 265,000 10,000 SUBTOTAL 366,125 360,665 361,475 361,475 361,395 (80) APFA-DEBT SERVICE/2006 WATER CIP BONDS 7001 Interest Expense 2,650,390 2,637,388 2,604,665 2,604,663 2,555,740 (48,923) 7005 Principal Payments 320,000 330,000 1,045,000 1,045,000 1,090,000 45,000 SUBTOTAL 2,970,390 2,967,388 3,649,665 3,649,663 3,645,740 (3,925) OPERATIONS SUBTOTAL 3,336,515 3,328,053 4,011,140 4,011,138 4,007,135 (4,005) APFA DEBT SERVICE FUND TOTAL: 3,336,515 3,328,053 4,011,140 4,011,138 4,007,135 (4,005) Funding: Transfer From General Fund (366,125) (360,665) (361,475) (361,475) (361,395) (80) Transfer From Light and Water (2,970,390) (2,967,388) (3,649,665) (3,649,665) (3,645,740) (3,925) Total Funding (3,336,515) (3,328,053) (4,011,140) (4,011,140) (4,007,135) 4,005 113 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:  Identify and improve long-term revenue resources.  Determine efficiency of pooled services to provide cost savings.  Attain cost-saving measures to ensure City’s fiscal sustainability. 114 1090000000 6003 6108 6133 6199 6399 6670 6760 6823 6825 7001 7070 CITYWIDE ACTIVITY DETAIL Account Number Description Salary/Area D - Salary costs for Area D coordinator. Reimbursed with Federal funds. Retiree Health Premium - Annual premium paid for retiree health benefits through CALPERS. Benefits/ Other - Cost for PARS early retirement program. Professional Services/ Other - Cost for property and sales tax services; other post-employment actuarial services 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. Lease/Vehicles - General Fund portion of leased fleet vehicles. Maint & Repair/Vehicle - General Fund portion of maintenance costs for City-owned and leased vehicles. 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. 115 BUDGET UNIT:1090000000 CITYWIDE DESCRIPTION REVISED YEAR END EST ADOPTED Acct. #14-15 14-15 15-16 VARIANCE EXPLANATION OPERATIONS 6760 Insurance Allocation 804,855 804,855 1,097,920 293,065 Additional premium costs. 6823 Lease/Vehicles 30,000 33,000 35,160 5,160 Additional leased vehicle. 7099 Miscellaneous - -100,000 100,000 Funding for citywide unforeseen or emergency expenses. 116 BUDGET UNIT:1090000000 CITYWIDE DESCRIPTION ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #12-13 13-14 14-15 14-15 15-16 VARIANCE PERSONNEL 6003 Salary - Area D (Reimbursed)77,485 80,778 100,000 100,000 100,000 - 6108 PARS Administration Fees 32,500 32,000 32,500 32,500 32,500 - 6133 Retiree Health Premium Reimb 413,140 391,832 428,400 407,795 464,690 56,895 6199 Benefits/Other 89,895 107,095 116,500 116,500 132,320 15,820 PERSONNEL SUBTOTAL 613,020 611,706 677,400 656,795 729,510 52,110 OPERATIONS 6301 Legal Fees - 162 2,800 2,800 - (2,800) 6325 Appraisal Fees - 2,800 - - - - 6399 Professional Services/Other 57,349 9,942 43,040 43,000 19,215 (23,825) 6493 Outside Services & Repair 8,040 5,503 5,300 5,300 5,300 - 6539 Printing, Binding, Duplicating 4,485 4,505 - - - - 6601 Advertising Expn - 2,977 1,830 1,830 1,800 (30) 6670 IT Allocation 1,114,680 730,136 873,915 873,915 809,625 (64,290) 6760 Insurance Allocation 750,880 757,890 804,855 804,855 1,097,920 293,065 6823 Lease/Vehicles 10,010 23,591 30,000 33,000 35,160 5,160 6825 Maint & Repair/Vehicle 17,005 17,649 20,000 15,000 15,000 (5,000) 6904 Utilities/Other 6,391 2,327 2,400 2,400 2,400 - 7001 Interest Expense-L&W 13,860 - 15,360 15,360 15,360 - 7001 Interest Expense 539,365 681,995 200,000 255,000 - (200,000) 7070 Property Tax Administration 52,125 54,054 55,000 55,000 55,000 - 7099 Miscellaneous - - - - 100,000 100,000 OPERATIONS SUBTOTAL 2,574,190 2,293,532 2,054,500 2,107,460 2,156,780 102,280 TRANSFERS OUT 5950 Transfer To Other Funds 4,401,165 4,477,527 5,911,760 6,101,240 5,122,585 (978,655) 5951 Transfer To APFA 359,650 360,561 361,475 361,475 361,395 (80) TRANSFERS OUT SUBTOTAL 4,760,815 4,838,088 6,273,235 6,462,715 5,483,980 (789,255) CITY-WIDE TOTAL 7,948,025 7,743,326 9,005,135 9,226,970 8,370,270 (634,865) Funding: TRANSFER IN - SEWER FUND (11,500) (11,500) (11,500) (11,500) (11,500) - TRANSFER IN - L&W FUND (94,660) (94,660) (94,660) (94,660) (94,660) - 117 BUDGET UNIT:1090000000 CITYWIDE DESCRIPTION ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #12-13 13-14 14-15 14-15 15-16 VARIANCE GENERAL FUND TOTAL (7,841,865) (7,637,166) (8,898,975) (9,120,810) (8,264,110) (634,865) Total Funding (7,948,025)(7,743,326) (9,005,135) (9,226,970) (8,370,270) (634,865) 118 4190000000 6133 Deferred Comp/Employer Paid - Retiree annuity FINANCE - EMPLOYEE BENEFIT FUND ACTIVITY DETAIL Account Number Description 119 BUDGET UNIT:4190000000 FINANCE - EMPLOYEE BENEFIT FUND DESCRIPTION ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #12-13 13-14 14-15 14-15 15-16 VARIANCE PERSONNEL 6075 Vacation Pay-Off 603,580 963,290 420,280 896,275 228,210 (192,070) 6078 Sick Leave Pay-Off 454,620 380,936 229,400 299,340 263,355 33,955 6133 Retiree Health Premium Reimb 29,695 45,842 46,690 47,665 48,615 1,925 PERSONNEL SUBTOTAL 1,087,895 1,390,068 696,370 1,243,280 540,180 (156,190) EMPLOYEE BENEFIT FUND TOTAL 1,087,895 1,390,068 696,370 1,243,280 540,180 (156,190) Funding: TRANSFER IN - L&W FUND (215,020) (260,985) (38,405) (260,765) (39,995)(1,590) TRANSFER IN - CFD MAINT FUND -(7,442) -(4,000) -- TRANSFER IN - RISK MGT FUND -(4,061) ---- TRANSFER IN - IT FUND -(36,097) -(28,300) -- TRANSFER IN - PW FUNDS (42,305) (99,088) (3,130) (97,615) -3,130 TRANSFER IN - GENERAL FUND (830,570) (982,396) (654,835) (852,600) (500,185) 154,650 Total Funding (1,087,895) (1,390,068) (696,370) (1,243,280) (540,180) 156,190 120