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HomeMy WebLinkAbout06. Finance_1_201707171853405613FINANCE Finance/ Accounting Purchasing Printing Services Community Facilities District-Debt Service Community Facilities District-Maintenance Azusa Public Finance Authority Citywide Employee Benefit 76 PROGRAM DESCRIPTION: FINANCE DEPARTMENT PROGRAM COMMENTARY 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. FY17-18 STRATEGIC GOALS: •Oversee the City's internal Budget Sustainability and Operating Efficiency Committee. •Scan accounting and financial documents to provide convenient access and eliminate paper storage. •Automate city-wide payroll timekeeping. •Continue to focus on revenue enhancements. •Oversee implementation of city-wide fee schedule and accompanying cost allocation plan. •Ensure appropriate internal controls are in place to safeguard various City assets and funds. •Refund former Redevelopment Agency 2007 A&B tax allocation bonds to realize savings. •Continue to explore the reduction of debt service of outstanding bonds. •Develop strategies to reduce unfunded liabilities of various retirement obligations. FY 2016-17 PROGRAM HIGHLIGHTS: •Successfully integrated Upgraded the financial system •Increased staffing by 2.0 FTEs in order to increase efficiency in the department. •Implemented payroll impacts from contracted Memorandum of Understandings (MOUs) and State mandates. •Created a Fraud, Waste, and Abuse policy and contracted a third-party vendor to operate a Fraud Hotline. 77 BUDGET UNIT: 1045810000 Finance Department DESCRIPTION REVISED YEAR END EST ADOPTED Acct# 16-17 16-17 17-18 VARIANCE Explanation OPERATIONS Tuition for Assistant Finance Director and 6215 Tuition Reimbursement 1,400 -2,500 1,100 Payroll Staff. Cog nos Training (July 10-13 $7200 to split with 6220 Training Schools 500 5,200 5,000 4,500 HR) 6230 Dues & Subscriptions 500 760 1,300 800 GFOA $610, MMASC $250, CSFMO $440 6235 Meetings & Conferences 750 2,500 2,500 1,750 GFOA, MMASC, CSFMO, JPIA Risk 6527 Supplies/Computer/Small Equip -2,566 2,500 2,500 Dual Monitors and Laptop Computer. 6530 Office Suoolies 4,000 5,000 5,000 1,000 Office Supplies For New Staff W-2/1099 Forms, Checksto and Budget 6539 Printing, Binding & Duplicating 1,500 1, 101 2,500 1,000 Pamplets. 6572 Office Furniture & Equipment -10,345 1,000 1,000 Filing Cabinets. 78 BUDGET UNIT: FINANCE -ACCOUNTING DESCRIPTION ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# 14-15 15-16 16-17 16-17 17-18 VARIANCE PERSONNEL 6003 Salaries/Regular 481,451 487,962 625,825 437,881 668,640 42,815 6006 Salaries/Temp & Part-Time 1,931 6033 Overtime Pay/Premium 1,844 17,423 19,238 6048 Salaries/Language Pay 3,927 3,941 3,900 3,763 3,900 6063 Salaries/Jury Duty 60 6069 AllowancesNehicle 4,588 3,603 3,600 6,760 3,600 6075 Vacation Pay-Off 13,441 35,387 5,126 6078 Sick Leave Pay-Off 2,873 29,661 6082 Lve Bank Usage 3,514 6101 PERS/Employee Contribution 28,528 31, 169 44,270 27,246 47,300 3,030 6105 PERS/Employer Contribution 46,861 61,448 66,560 55,503 91,885 25,325 6125 FICA/Employer Contrib/Med 8,211 9,724 10,735 7,941 11,545 810 6133 Retiree Health Premium Reimb 4,396 4,505 4,590 4,590 4,725 135 6140 Life Insurance Allocation 1,184 1,274 1,680 1,070 1,805 125 6155 Workers' Comp Allocation 19,466 21,747 25,335 19,415 27,045 1,710 6160 LTD Insurance Allocation 4,223 4,321 4,870 3,123 5,210 340 6165 Unemployment Allocation 501 597 735 482 790 55 6175 Benefits/Flex Plan 94,056 102,065 107,545 107,545 120,195 12,650 6180 Deferred Come/Emelo er Paid 4,502 4,965 8,430 8,430 8,970 540 PERSONNEL SUBTOTAL 720,114 823,745 908,075 710,150 995,610 87,535 79 BUDGET UNIT: FINANCE -ACCOUNTING DESCRIPTION ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# 14-15 15-16 16-17 16-17 17-18 VARIANCE OPERATIONS 6215 Tuition Reimbursement 1,258 771 1,400 2,500 1,100 6220 Training Schools 375 5,090 500 5,200 5,000 4,500 6230 Dues & Subscriptions 684 840 500 760 1,300 800 6235 Meetings & Conferences 332 439 750 2,500 2,500 1,750 6240 Mileage Reimbursement 48 100 100 6315 Accounting/Auditing Services 44,034 55,333 62,200 62,200 46,570 (15,630) 6399 Professional Services/Other 39,994 130,000 109,452 60,000 (70,000) 6493 Outside Services & Repairs 14, 184 14,399 14,500 22,759 3,000 (11,500) 6504 Computer Software/Licensing 470 119 500 800 500 6518 Postage 73 178 150 150 6527 Supplies/Computer/Small 2,566 2,500 2,500 6530 Office Supplies 4,512 4,281 4,000 5,000 5,000 1,000 6539 Printing, Binding & Duplicating 1,412 1,853 1,500 1, 101 2,500 1,000 6563 Supplies/Special 246 380 400 100 (400) 6572 Office Furniture & Equipment 2,985 10,345 1,000 1,000 6601 Advertising Expense 225 700 1,300 (700) 6850 Lease Payments 2,032 4,467 4,600 4,400 4,400 (200) 6915 Utilities/Teleehone 456 364 460 40 300 {160} OPERATIONS SUBTOTAL 69,995 131,661 222,010 228,701 137,320 (84,690) GENERAL FUND TOTAL: 790,109 955,406 1,130,085 938,852 1,132,930 2,845 80 Budget Division: FINANCE - ACCOUNTING FY 16-17 FY 17-18 FY 16-17 FY 17-18 FY 16-17 FY 17-18 FY 16-17 FY 17-18 Adopted Adopted Adopted Adopted Adopted Adopted Adopted Adopted Position Title Allocation Allocation Salary Salary Position Title Allocation Allocation Salary Salary Director of Finance 1.000 1.000 $144,990 $144,990 Sr Admin Technician(a)0.650 0.650 44,260 45,875 Budget Analyst 1.000 1.000 88,785 89,675 Senior Accountant(b)1.300 1.300 119,255 120,780 Junior Accountant/Payroll Specialist 1.000 2.000 65,315 115,345 Accounts Payable Specialist 1.000 1.000 67,405 68,060 Assistant Finance Director 1.000 1.000 95,815 83,915 (a) .35 FTE Prop C (b) .05 FTE Roadway Maintenance, .10 Sewer, .25 Prop A, .05 Engineering, .25 Prop C TOTAL 6.950 7.950 $625,825 $668,640 TOTAL - - - - Full Time Positions Part Time Positions 81 PROGRAM DESCRIPTION: PURCHASING DIVISION PROGRAM COMMENTARY 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. FY17-18 STRATEGIC GOALS: •Reduce paper copies of purchase order documents by further utilizing the workflow process in the financial system. •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 2016-17 PROGRAM HIGHLIGHTS: •Successfully implemented the Purchasing and Inventory modules in the upgraded financial system. 82 BUDGET UNIT: DESCRIPTION Acct.# OPERATIONS 6835 Maint & Repair/Equipment 6554 Supplies/Special 6915 Utility/Telephone 1045830000 Purchasing Department REVISED YEAR END EST ADOPTED 16-17 16-17 17 -18 --2,600 --700 150 VARIANCE Explanation 20 year old repair electric forklift, new hydraulic 2,600 hoses. 700 Ladder with wheels. 150 Anticipate higher utility cost. 83 BUDGET UNIT: FINANCE -PURCHASING DESCRIPTION ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# 14-15 15-16 16-17 16-17 17-18 VARIANCE PERSONNEL 6003 Salaries/Regular 136, 171 128,545 138,630 107, 194 146,720 8,090 6006 Salaries/Temp & Part-Time 10,991 6033 Overtime Pay/Premium 212 90 6048 Salaries/Language Pay 550 6072 Sal/Injury 387 6075 Vacation Pay-Off 2,822 1,074 4,750 6101 PERS/Employee Contribution 9,602 10,005 9,755 9,737 10,320 565 6105 PERS/Employer Contribution 12,076 16,054 14,660 18,041 20,045 5,385 6109 PARS/Employer Contribution 5,264 7,737 7,545 7,477 7,980 435 6125 FICA/Employer Contrib/Med 2,227 2,288 2,535 2,389 2,650 115 6133 Retiree Health Premium Reimb 2,939 3,015 3,080 3,080 3,170 90 6140 Life Insurance Allocation 340 347 370 321 390 20 6155 Workers' Comp Allocation 5,452 5,680 5,545 5,959 5,870 325 6160 LTD Insurance Allocation 1,019 995 1,075 842 1, 140 65 6165 Unemployment Allocation 137 135 175 137 180 5 6175 Benefits/Flex Plan 36,343 39,066 36, 140 36, 140 36,140 PERSONNEL SUBTOTAL 214,606 214,500 219,510 232,855 234,605 15,095 84 BUDGET UNIT: FINANCE -PURCHASING DESCRIPTION ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# 14-15 15-16 16-17 16-17 17-18 VARIANCE OPERATIONS 6201 Uniforms & Laundry 433 470 650 440 500 (150) 6230 Dues & Subscriptions 185 314 185 185 185 6235 Meetings & Conferences 229 100 6415 Comp Sft Sppt 600 6493 Outside Services & Repairs 1,045 377 200 500 300 6530 Office Supplies 239 841 350 200 200 (150) 6551 Fuel and Oil 1,237 1,314 2,500 1,250 1,250 (1,250) 6554 Supplies/Custodial & Cleaning 200 50 150 (50) 6563 Supplies/Special 328 319 300 250 1,000 700 6601 Advertising Expn 474 6815 Maint & Repair/Bldgs 18 6825 Maint & Repair I Vehicle 111 1,315 300 1, 100 300 6835 Maint & Repair/Equipment 2,600 2,600 6915 Utilities/T eleehone 117 298 150 300 300 150 OPERATIONS SUBTOTAL 5,158 5,494 4,835 3,875 6,985 2,150 GENERAL FUND TOTAL: 219,763 219,994 224,345 236,730 241,590 17,245 85 Budget Division: FINANCE - PURCHASING FY 16-17 FY 17-18 FY 16-17 FY 17-18 FY 16-17 FY 17-18 FY 16-17 FY 17-18 Adopted Adopted Adopted Adopted Adopted Adopted Adopted Adopted Position Title Allocation Allocation Salary Salary Position Title Allocation Allocation Salary Salary Buyer 1.00 1.00 $74,790 $79,140 Store Keeper 1.00 1.00 63,840 67,580 TOTAL 2.00 2.00 $138,630 $146,720 TOTAL - - - - Full Time Positions Part Time Positions 86 BUDGET UNIT: FINANCE -PRINTING DESCRIPTION ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# 14-15 15-16 16-17 16-17 17-18 VARIANCE OPERATIONS 6536 Supplies/Reprographics 8,068 8,470 8,500 7,500 8,500 6563 Sueeliestseecial 342 356 500 760 500 OPERATIONS SUBTOTAL 8,410 8,827 9,000 8,260 9,000 GENERAL FUND TOTAL: 8,410 8,827 9,000 8,260 9,000 87 PROGRAM DESCRIPTION: FINANCE DEPARTMENT CFD/APFA DEBT SERVICE and MAINTENANCE PROGRAM COMMENTARY The Community Facilities District (CFO) 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 CFO, the annual costs of the maintenance portion of the CFO are included as well. Maintenance costs for the Rosedale CFO will grow to include several contracts required to maintain various aspects of the Rosedale development, such as park and landscape maintenance. FY17-18 STRATEGIC GOALS: •Ensure compliance with Rosedale Development Agreement and CFO requirements. •Prepare and disseminate all required disclosure reports in a timely manner. 88 BUDGET UNIT: 6500XXXXXX, 6370XXXXXX, 7150XXXXXX and 71 &0XXXXXX Finance CFD Debt Service DESCRIPTION REVISED YEAR END EST ADOPTED Acct.# 16-17 16-17 17-18 VARIANCE Explanation OPERATIONS 7005 Principal Payments-Rosedale 590,000 590,000 660,000 70,000 Payment obligation per debt schedule. 7005 Principal Payments-Mountain Cove 215,000 215,000 240,000 25,000 Payment obligation per debt schedule. 7005 Principal Payments-APFA 275,000 275,000 285,000 10,000 Payment obligation per debt schedule. 89 BUDGET UNIT: FINANCE -CFD DEBT SERVICE DESCRIPTION ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# 14-15 15-16 16-17 16-17 17-18 VARIANCE OPERATIONS ROSEDALE CFO 6315 Accounting/Auditing Service 2,000 2,000 2,000 2,000 2,930 930 6320 Fiscal Agent Fees 2,000 1,400 2,750 2,750 2,750 6345 Program Consultants 18,960 12,080 18,000 18,000 18,000 6399 Professional Services/Other 4,500 4,500 4,500 4,500 4,500 6423 Administrative Allocation 35,000 105,700 35,000 35,000 35,000 7001 Interest Expense 1,933,443 1,874,266 1,840,450 1,840,450 1,765,860 (74,590) 7005 Princieal Payment 475,000 525,000 590,000 590,000 660,000 70,000 SUBTOTAL 2,497,903 2,529,547 2,492,700 2,492,700 2,489,040 (3,660) MOUNTAIN COVE CFO 6315 Accounting/Auditing Services 2,000 2,000 2,000 2,000 2,930 930 6320 Fiscal Agent Fees 2,000 2,000 1,750 1,750 1,750 6345 Program Consultants 3,500 3,500 3,500 3,500 3,500 6399 Professional Services/Other 5,325 10,400 4,000 5,430 4,500 500 6423 Administrative Allocation 35,000 35,000 35,000 35,000 35,000 7001 Interest Expense 397,907 390,855 382,660 382,660 373,560 (9, 100) 7005 Princieal Payment 180,000 195,000 215,000 215,000 240,000 25,000 SUBTOTAL 625,732 638,755 643,910 645,340 661,240 17,330 TRANSFERS OUT 5950 Transfer To Other Funds-Mountain Cove 550,000 585,855 615,660 615,660 613,560 (2, 100) 5950 Transfer To Other Funds-Rosedale 2,100,000 32,202 2.100,000 2, 100,000 2,425,860 325,860 TRANSFERS OUT SUBTOTAL 2,650,000 618,057 2,715,660 2,715,660 3,039,420 323,760 CFO DEBT SERVICE TOTAL: 5,773,634 3,786,359 5,852,270 5,853,700 6,189,700 337,430 90 BUDGET UNIT: FINANCE -APFA DEBT SERVICE DESCRIPTION ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# 14-15 15-16 16-17 16-17 17-18 VARIANCE OPERATIONS APFA-DEBT SERVICE/2003 CIP COPS 6610 Bond Administration 4,625 4,625 4,625 4,625 4,625 7001 Interest Expense 101,850 87,351 86,470 80,970 65,590 (20,880) 7005 Princieal Pa;r:ments 255,000 265,000 275,000 275,000 285,000 10,000 SUBTOTAL 361,475 356,976 366,095 360,595 355,215 (10,880) APFA-DEBT SERVICE/2006 WATER CIP BONDS 7001 Interest Expense 2,604,665 2,555,738 7005 Princieal Pa;r:ments 1,045,000 1,090,000 SUBTOTAL 3,649,665 3,645,738 OPERATIONS SUBTOTAL 4,011,140 4,002,714 366,095 360,595 355,215 (10,880) APFA DEBT SERVICE FUND TOTAL: 4,011,140 4,002,714 366,095 360,595 355,215 (10,880) 91 BUDGET UNIT: DESCRIPTION Acct.# OPERATIONS 6423 Administrative Allocation 5950 Transfer To Other Funds 3725420000 CFO Rosedale Maintenance REVISED YEAR END EST ADOPTED 16-17 16-17 17-18 90,802 78,735 96,383 -293,905 293,905 VARIANCE Explanation 5,581 Administrative Fees 332,600 2 fully burdened police officer charges. 92 BUDGET UNIT: FINANCE -CFD MAINT-ROSEDALE DESCRIPTION ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# 14-15 15-16 16-17 16-17 17-18 VARIANCE PERSONNEL 6003 Salaries/Regular 57,708 35,796 107,865 42,320 106,995 (870) 6006 Salaries/Temp & Part-Time 11,859 5,399 55, 190 5,047 23,175 (32,015) 6015 SalariesNacation 1,296 3,178 3,315 6024 Salaries/Sick Leave 664 565 970 6048 Salaries/Language Pay 14 220 710 237 (710) 6069 AllowanceNehicle 890 540 540 6070 Allowance/Telephone 145 6075 Vacation Payoff 4,252 406 1,942 6079 Adm Lve Pay-Off 382 6101 PERS/Employee Contribution 4,340 2,852 8,335 3,382 7,825 (510) 6105 PERS/Employer Contribution 6,072 4,621 12,560 5,456 2,220 (10,340) 6107 Apple Pay 44 1,730 98 765 (965) 6109 PARS/Employer Contribution 2,939 2,846 2,225 2,612 2,225 6125 FICA/Employer Contrib/Med 729 88 2,715 144 2,240 (475) 6140 Life Insurance Allocation 141 96 290 101 290 6155 Workers' Comp Allocation 2,861 1,812 6,700 2,123 5,380 (1,320) 6160 LTD Insurance Allocation 583 278 840 280 835 (5) 6165 Unemployment Allocation 74 43 190 52 160 (30) 6175 Benefits/Flex Plan 7,326 7,746 23,700 8,480 23,700 6180 Deferred Come/Emelo:ter Paid 1,008 665 1,430 595 1,430 PERSONNEL SUBTOTAL 103,282 62,751 225,020 71,843 177,780 (47,240) 93 BUDGET UNIT: FINANCE -CFD MAINT-ROSEDALE DESCRIPTION ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# 14-15 15-16 16-17 16-17 17-18 VARIANCE OPERATIONS 6423 Administrative Allocation 90,802 78,735 96,383 5,581 6493 Outside Services & Repairs 93,708 113,384 105,800 152,073 105,800 6530 Office Supplies 100 14 100 6554 Supplies/Custodial & Cleaning 772 883 2,280 1,583 2,280 6560 Repair Parts 1,956 3,288 3,800 4,350 3,800 6563 Supplies/Special 883 1,054 20,190 1, 135 (20, 190) 6566 Small Tools 874 6825 Lease 11,016 11,016 6904 Utilities/Other 332,600 20, 190 {312,410 OPERATIONS SUBTOTAL 97,318 118,610 555,572 238,764 239,568 (316,004) TRANSFERS OUT 5950 Transfer To Other Funds 304,678 293,905 332,600 332,600 TRANSFERS OUT SUBTOTAL 304,678 293,905 332,600 332,600 ROSEDALE CFO MAINTENANCE FUND TOTAL: 505,278 181,361 780,592 604,511 749,948 (30,644) 94 Budget Division: FINANCE - CFD MAINTENANCE FY 16-17 FY 17-18 FY 16-17 FY 17-18 FY 16-17 FY 17-18 FY 16-17 FY 17-18 Adopted Adopted Adopted Adopted Adopted Adopted Adopted Adopted Position Title Allocation Allocation Salary Salary Position Title Allocation Allocation Salary Salary Director of Recreation & Family Serv(a)0.10 0.10 15,910$ 15,910$ Parks Maint Wrkr I 2,496 156 38,130$ 2,720$ Parks Maint.Superintendent(b)0.30 0.30 30,450 28,145 Parks Ambassadors 1,093 1,768 17,060 20,455 Parks Maint. Crew Supervisor(c)0.25 0.25 19,875 18,045 Park Maintenance Worker I 1.00 1.00 41,630 44,895 (a).90 FTE Recreation (b).70 FTE Parks Maintenance (c).75 FTE Parks Maintenance TOTAL 1.65 1.65 $107,865 $106,995 TOTAL 3,589 1,924 $55,190 $23,175 Full Time Positions Part Time Positions 95 PROGRAM DESCRIPTION: CITYWIDE PROGRAM COMMENTARY 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. FY17-18 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. 96 BUDGET UNIT: 1090000000 Citywide DESCRIPTION REVISED YEAR END EST ADOPTED Acct# 16-17 16-17 17-18 VARIANCE Explanation OPERATIONS 6493 Outside Services & Re air 5,300 5,651 38,000 32,700 Add addition budget for security services 6760 Insurance Allocation 1,179,805 1,179,805 2,501,922 1,322,117 One time ICRMA special assessment 97 BUDGET UNIT: 1090000000 CITYWIDE DESCRIPTION ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# 14-15 15-16 16-17 16-17 17-18 VARIANCE PERSONNEL 6095 Salary Savings (692, 140) (692,140) (331,904) 360,236 6003 Salary -Area D (Reimbursed) 73, 163 26,850 6108 PARS Administration Fees 27,500 30,000 32,500 32,500 32,500 6133 Retiree Health Premium Reimb 364,601 427,194 542,480 490,000 500,000 (42,480) 6199 Benefits/Other 105,715 118,635 132,320 155,817 172,320 40,000 PERSONNEL SUBTOTAL 570,979 602,679 15, 160 (13,823) 372,916 357,756 OPERATIONS 6301 Legal Fees 2,773 2,864 48,355 6230 Dues & Subscriptions 47,955 39,876 47,955 6399 Professional Services/Other 58,998 19,760 45,000 45,000 15,400 (29,600) 6493 Outside Services & Repair 5,080 5, 121 5,300 5,651 38,000 32,700 6499 Cont Svcs & Fees 500 6518 Postage 498 6530 Office Supplies 102 6539 Printing, Binding, Duplicating 1,871 5,368 6601 Advertising Expn 5,126 1,077 6670 IT Allocation 776,991 848,814 889,919 889,919 922,341 32,422 6760 Insurance Allocation 804,855 916,588 1, 179,805 1, 179,805 2,502,002 1,322, 197 6823 LeaseNehicles 34,097 38,065 35,160 35, 160 46, 176 11,016 6825 Maint & RepairNehicle 16,056 21,507 15,000 25,160 15,000 6904 Utilities/Other 2,056 1,425 2,400 1,046 1,500 (900) 7001 Interest Expense-L&W 29,647 26,750 15,000 15,000 (15,000) 7005 Principal-L& W 7001 Interest Expense 254,887 7070 Property Tax Administration 54,823 57,639 55,000 60,855 60,000 5,000 7045 Other Agency Contributions 3,915 3,915 3,915 7099 Miscellaneous 3,688 100,000 50,000 100,000 OPERATIONS SUBTOTAL 2,048,360 1,950,517 2,394,454 2,399,742 3,752,289 1,357,835 TRANSFERS IN & OUT 5950 Transfer To Other Funds 5,245,046 4,631,020 5,414,438 5,414,438 6,272,067 857,629 5951 Transfer To APFA 361,395 366,095 366,095 355,215 (10,880) TRANSFERS OUT SUBTOTAL 5,245,046 4,992,415 5,780,533 5,780,533 6,627,282 846,749 98 BUDGET UNIT: DESCRIPTION Aoct.# CITY-WIDE TOTAL 1090000000 CITYWIDE ACTUAL 14-15 7,864,384 ACTUAL 15-16 7,545,612 REVISED YEAR END EST ADOPTED 16-17 8,190,147 16-17 17-18 VARIANCE 8, 166,452 10, 752,487 2,562,340 99 BUDGET UNIT: FINANCE -EMPLOYEE BENEFIT FUND DESCRIPTION ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# 14-15 15-16 16-17 16-17 17-18 VARIANCE PERSONNEL 6075 Vacation Pay-Off 920,459 1,066,637 1,250,000 1,000,000 700,000 (550,000) 6078 Sick Leave Pay-Off 299,386 366,571 300,000 600,000 300,000 6133 Retiree Health Premium Reimb 46,690 61,029 97,595 77,500 77,500 {20,095) PERSONNEL SUBTOTAL 1,266,536 1,494,237 1,647,595 1,677,500 1,077,500 (570,095) EMPLOYEE BENEFIT FUND TOTAL 1,266,536 1,494,237 1,647,595 1,677,500 1,077,500 (570,095) 100