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HomeMy WebLinkAbout07. FinanceFINANCE Finance/Accounting Purchasing Printing Services Community Facilities District-Debt Service Azusa Public Financing Authority Citywide Employee Benefit 105 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. FY 2019-20 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 citywide 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 2018-19 PROGRAM HIGHLIGHTS:  Continued to provide financial support and absorb accounting duties for Successor Agency. o Corresponded with State Department of Finance regarding Recognized Obligation Payment Schedule and Loan reinstatements. o Coordinated information and responded to requests for State Controller’s Office asset review.  Implemented 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 as well as capital assets and infrastructure replacement to strengthen the long term fiscal condition of the City. 106 BUDGET UNIT:1045810000 FINANCE - ACCOUNTING REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 18-19 18-19 19-20 VARIANCE EXPLANATION OPERATIONS 6230 Dues & Subscriptions 1,810 1,600 1,590 (220) Discounted membership fee 6235 Meetings & Conferences 5,100 5,100 5,600 500 Annual staff development meeting 6315 Accounting/Audit Srvcs 47,980 47,980 49,450 1,470 Signed contract, year 3 6399 Professional Services/Other 56,600 56,600 65,000 8,400 Additional OPEB consultant costs 6493 Outside Services & Repairs 4,760 4,760 3,100 (1,660) Records destruction at Iron Mountain 6527 Supplies/Computer/Small Equip - - 500 500 Destop scanner 6539 Printing, Binding & Duplicating 1,900 1,900 2,900 1,000 Tax forms, checkstock, business cards 6572 Office Furniture & Equipment 3,000 3,325 2,000 (1,000) Chairs ordered in FY1819 107 Description 6220 Training - Training for changes and updates related to accounting, accounts payable and payroll. 6230 Dues/Subscriptions - Membership in the Government Finance Officers Association (GFOA), the California Society of Municipal Finance Officers (CSMFO), and the American Payroll Association. 6235 Meeting/Conferences - CSMFO Conference, CSMFO local chapter meetings, GASB Update, League of California Cities, State of the City Address, and CA JPIA-Risk Mangement Supervisory. 6315 Auditing/ Accounting Services - Contract audit service increase from CPA firm required to perform independent review of financial information; HDL statistical packet for annual audit. 6493 Outside Services & Repairs - Provides for Maximus SB-90 State mandated claims reimbursement, Iron Mountain document storage and Shred-it shredding services. 6530 Office Supplies - Supplies such as binders, paper, tabs, toner for check printer, etc. 6850 Lease Payments - Copy machine lease at Finance and Neopost mailing machine costs shared equally with Business License division. FINANCE - ACCOUNTING ACTIVITY DETAIL Account Number 1045810000 108 BUDGET UNIT:1045810000 FINANCE - ACCOUNTING ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE PERSONNEL 6003 Salaries/Regular 556,946 697,470 686,530 712,050 749,010 62,480 6006 Salaries/Temp & Part-Time 1,408 7,960 11,855 6,960 13,040 1,185 6033 Overtime Pay/Premium 15,457 17,746 - 1,080 - - 6045 Salaries/Education 61 - - - - - 6048 Salaries/Language Pay 4,195 5,341 3,900 4,725 3,900 - 6063 Salaries/Jury Duty - 1,873 - - - - 6068 Allowances/Management 232 - - - 6069 Allowances/Vehicle 7,500 (277) 3,600 3,600 3,600 - 6075 Vacation Pay-Off - 15,329 - 16,000 15,000 15,000 6078 Sick Leave Pay-Off - 3,828 - 5,500 4,000 4,000 6101 PERS/Employee Contribution 33,050 40,463 48,540 40,305 49,755 1,215 6104 PERS Lump Sum - - 88,990 88,990 103,840 14,850 6105 PERS/Employer Contribution 65,113 98,805 14,455 26,030 19,775 5,320 6107 APPLE/Employer Contribution - 299 445 260 490 45 6125 FICA/Employer Contrib/Med 9,339 11,481 12,020 11,735 13,040 1,020 6133 Retiree Health Premium Reimb 4,603 7,751 8,939 5,725 - (8,939) 6140 Life Insurance Allocation 1,230 1,543 1,845 1,690 2,180 335 6155 Workers' Comp Allocation 22,824 28,909 28,250 29,105 30,635 2,385 6160 LTD Insurance Allocation 3,589 4,754 5,345 5,685 5,805 460 6165 Unemployment Allocation 546 656 825 710 900 75 6175 Benefits/Flex Plan 96,901 107,283 123,147 105,280 133,560 10,413 6180 Deferred Comp/Employer Paid 7,613 9,123 8,970 8,950 11,465 2,495 PERSONNEL SUBTOTAL 830,374 1,060,570 1,047,656 1,074,380 1,159,995 112,339 OPERATIONS 6215 Tuition Reimbursement - - 10,500 2,760 10,500 - 6220 Training Schools 6,078 13,314 2,000 2,000 2,000 - 6230 Dues & Subscriptions 760 1,865 1,810 1,600 1,590 (220) 6235 Meetings & Conferences 2,511 5,057 5,100 5,100 5,600 500 6240 Mileage Reimbursement - - 100 100 200 100 6315 Accounting/Auditing Services 63,360 55,939 47,980 47,980 49,450 1,470 6399 Professional Services/Other 99,847 19,258 56,600 56,600 65,000 8,400 6493 Outside Services & Repairs 23,192 14,673 4,760 4,760 3,100 (1,660) 6503 Books - - 565 565 200 (365) 6504 Computer Software/Licensing 845 366 400 400 400 - 6518 Postage 103 326 1,100 1,100 1,100 - 6527 Supplies/Computer/Small 1,528 4,519 - - 500 500 6530 Office Supplies 4,923 3,850 5,000 5,000 5,000 - 6536 Supplies/Reprographics 481 - - - - - 6539 Printing, Binding & Duplicating 2,494 370 1,900 1,900 2,900 1,000 6563 Supplies/Special 296 127 500 500 500 - 6572 Office Furniture & Equipment 11,108 771 3,000 3,325 2,000 (1,000) 6601 Advertising Expense 1,843 - - - - - 6625 Program Expense - - 600 600 600 - 6850 Lease Payments 3,867 4,332 4,600 4,600 4,600 - 6915 Utilities/Telephone 213 605 650 650 650 - OPERATIONS SUBTOTAL 223,449 125,373 147,165 139,540 155,890 8,725 GENERAL FUND TOTAL:1,053,823 1,185,942 1,194,821 1,213,920 1,315,885 121,064 109 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. FY 2019-20 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 2018-19 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. 110 BUDGET UNIT:1045830000 PURCHASING DIVISION DESCRIPTION REVISED YEAR END EST ADOPTED Acct. #18-19 18-19 19-20 VARIANCE EXPLANATION OPERATIONS 6201 Uniforms & Laundry 350 400 700 350 New uniform contract pricing and boots for Purchasing Agent 6235 Meetings & Confrences - - 1,000 1,000 California Association of Public Procurement Officers (CAPPO) annual conference & hotel. Conferences discuss new laws and regulations for purchasing compliance as well key training on several purchsaing topics. 6554 Supplies/Custodial & Cleaning 150 - 650 500 Replacement cartridge for emergency eyewash station 6572 Office Furniture & Equipment 400 - 1,000 600 New task chair for Storekeeper 6835 Maint & Repair / Equipment 1,000 - 2,400 1,400 Heavy duty pallet truck & stock picking steel cart for Central Stores 111 Description 6201 Uniforms & Laundry - Uniforms for storekeeper and boots for storekeeper and purchasing agent 6230 Dues/Subscriptions - California Association of Public Purchaing Officers (CAPPO) and Costco membership 6235 Meetings & Conferences - Annual CAPPO conference and hotel 6493 Outside Services & Repairs - Small equipment repairs and services 6530 Office Supplies - Misc. office supplies 6551 Fuel & Oil - Gasoline and oil for Central Stores delivery vehicle 6554 Supplies/Custodial & Cleaning - Eyewash station replacement cartridge & misc. custodial and cleaning supplies 6563 Supplies/Special - Misc inventory supplies 6572 Office Furniture & Equipment - Task chair for storekeeper and misc. equipment 6825 Maint & Repair/Vehicle - Oil changes/tune ups for city van 6835 Maint & Repair/Equipment - Heavy duty pallet truck, stock picking steel cart and misc repair on Central Stores equipment 6915 Utilities/Telephone - Cell phone service - 2 employees PURCHASING Account Number 1045830000 ACTIVITY DETAIL 112 BUDGET UNIT:1045830000 FINANCE - PURCHASING ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE PERSONNEL 6003 Salaries/Regular 139,779 145,873 147,625 148,820 139,405 (8,220) 6006 Salaries/Temp & Part-Time 6,341 - - - - - 6033 Overtime Pay/Premium - 618 - - - - 6048 Salaries/Language Pay 317 - - - - - 6063 Salaries/Jury Duty - 351 - - - - 6075 Vacation Pay-Off - 5,323 - 25,000 5,000 5,000 6101 PERS/Employee Contribution 10,377 10,670 10,380 10,500 9,810 (570) 6104 PERS Lump Sum - - 19,035 19,035 20,500 1,465 6105 PERS/Employer Contribution 18,999 21,149 3,095 3,560 3,915 820 6109 PARS/Employer Contribution 7,995 8,255 8,030 8,940 5,175 (2,855) 6125 FICA/Employer Contrib/Med 2,520 2,438 2,660 2,805 2,545 (115) 6133 Retiree Health Premium Reimb 2,959 3,304 3,140 4,875 - (3,140) 6140 Life Insurance Allocation 344 355 390 365 405 15 6155 Workers' Comp Allocation 6,145 6,069 5,905 6,090 5,580 (325) 6160 LTD Insurance Allocation 911 1,001 1,150 1,120 1,085 (65) 6165 Unemployment Allocation 146 140 185 170 180 (5) 6175 Benefits/Flex Plan 36,644 34,614 36,140 36,190 36,140 - PERSONNEL SUBTOTAL 233,477 240,160 237,735 267,470 229,740 (7,995) OPERATIONS 6201 Uniforms & Laundry 434 470 350 400 700 350 6230 Dues & Subscriptions 55 60 185 195 195 10 6235 Meetings & Conferences 66 - - - 1,000 1,000 6493 Outside Services & Repairs 1,113 251 200 - 200 - 6530 Office Supplies 254 184 200 240 250 50 6551 Fuel and Oil 1,195 1,252 1,500 1,500 1,500 - 6554 Supplies/Custodial & Cleaning 7 - 150 - 650 500 6563 Supplies/Special 313 744 1,100 1,100 1,100 - 6572 Office Furniture & Equipment 414 152 400 - 1,000 600 6825 Maint & Repair / Vehicle 1,118 1,316 1,500 - 1,500 - 6835 Maint & Repair/Equipment 145 1,869 1,000 900 2,400 1,400 6915 Utilities/Telephone 261 617 500 500 500 - OPERATIONS SUBTOTAL 5,374 6,917 7,085 4,835 10,995 3,910 CAPITAL OUTLAY 7140 Equipment & Machinery - - 36,588 36,588 - (36,588) CAPITAL OUTLAY SUBTOTAL - - 36,588 36,588 - (36,588) GENERAL FUND TOTAL:238,851 247,076 281,408 308,893 240,735 (40,673) 113 Description 6536 Supplies/Reprographics - Paper for copiers and printers in City Hall and Finance 6563 Supplies/Special - Toners, special parts for copiers, etc. 6835 Maintenance & Repair/Equipment - Maintenance agreements on various copy machines throughout the City, and minor repairs on machines without maintenance agreements FINANCE - PRINTING SERVICES ACTIVITY DETAIL Account Number 1045950000 114 BUDGET UNIT: 1045950000 FINANCE - PRINTING ACTUAL ACUTAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE OPERATIONS 6536 Supplies/Reprographics 8,287 7,916 8,500 8,500 8,500 - 6563 Supplies/Special - - 100 - 100 - OPERATIONS SUBTOTAL 8,287 7,916 8,600 8,500 8,600 - GENERAL FUND TOTAL:8,287 7,916 8,600 8,500 8,600 - 115 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. FY 2019-20 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 2018-19 PROGRAM 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. 116 Description 6315 Accounting/Auditing Service - Provides for annual audited financial reports for each CFD by outside independent auditor. 6320 Fiscal Agent Fees - Provides for annual charges from Wells Fargo for Ficscal Agent services per bond indentures. 6345 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. 6399 Professional Services/Other - Provides for legal and financial assistance and continuing disclosure services provided by Urban Futures under contract. 6423 Administrative Allocation - Allocated cost for staff time necessary to administer Mountain Cove CFD and Rosedale CFD bonds. 7001 Interest Expense - Interest payments on the two CFD Bond issues-Mountain Cove and Rosedale. 7005 Principal Payment - Principle payments on the two CFD Bond issues-Mountain Cove and Rosedale. 6370000000 / 65000000xx FINANCE - CFD DEBT SERVICE ACTIVITY DETAIL Account Number 117 BUDGET UNIT:FINANCE - CFD DEBT SERVICE ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE OPERATIONS ROSEDALE CFD 6315 Accounting/Auditing Service 2,000 2,928 - - - - 6320 Fiscal Agent Fees 2,750 - - - - - 6345 Program Consultants 8,141 - - - - - 6399 Professional Services/Other 4,500 - - - - - 6423 Administrative Allocation 35,000 - - - - - 7001 Interest Expense 1,832,205 - - - - - 7005 Principal Payment 1,507,350 1,110,000 725,000 1,340,000 795,000 70,000 ROSEDAL CFD OPERATIONS SUBTOTAL 3,391,946 1,112,928 725,000 1,340,000 795,000 70,000 ADMINISTRATIVE EXPENSE FUND 6315 Accounting/Auditing Service - - 2,930 3,020 3,020 90 6320 Fiscal Agent Fees - 1,400 2,750 2,750 2,750 - 6345 Program Consultants - 1,400 18,000 18,000 18,000 - 6399 Professional Services/Other - - 4,500 4,500 4,500 - 6423 Administrative Allocation - 145,000 115,000 115,000 115,000 - SUBTOTAL - 147,800 143,180 143,270 143,270 90 INTEREST ACCOUNT 7001 Interest Expense - 1,760,108 1,710,630 1,710,630 1,674,330 (36,300) SUBTOTAL - 1,760,108 1,710,630 1,710,630 1,674,330 (36,300) MOUNTAIN COVE CFD 6315 Accounting/Auditing Services 2,000 - 2,930 2,930 2,930 - 6320 Fiscal Agent Fees 1,750 - 1,750 1,750 1,750 - 6345 Program Consultants 3,500 - 3,500 3,500 3,500 - 6399 Professional Services/Other 5,325 - 4,500 4,500 4,500 - 6423 Administrative Allocation 35,000 20,000 20,000 20,000 20,000 - 7001 Interest Expense 382,656 368,760 358,360 363,556 352,340 (6,020) 7005 Principal Payment 215,000 260,000 280,000 260,000 280,000 - 7009 Bank Service Charge 1,750 1,750 - - - - MT. COVE CFD OPERATIONS SUBTOTAL 646,981 650,510 671,040 656,236 665,020 (6,020) TRANSFERS OUT 5950 Transfer To Other Funds-Mountain Cove 639,726 616,520 - - - - 5950 Transfer To Other Funds-Rosedale, CFD 2,824,674 2,828,046 - - - - 5950 Transfer To Other Funds-Rosedale, RFD 111,476 67,640 124,255 124,255 - (124,255) 5950 Transfer To Other Funds-Mtn. Cove, School Red 419,582 16,267 12,450 12,450 - (12,450) TRANSFERS OUT SUBTOTAL 3,995,458 3,528,473 136,705 136,705 - (136,705) CFD DEBT SERVICE TOTAL:8,034,385 7,199,818 3,386,555 3,986,841 3,277,620 (108,935) 118 Description 6399 Professional Services/Other - Provides for the services of appraisors, attorney's financial and operational consultants as necessary to manage CFD related matters 6423 Administrative Allocation - Provides for general administrative overhead related to Rosedale CFD programs and operations. Funds are transferred to General Fund 6493 Outside Services & Repairs - Provides for contract maintenance of Rosedale CFD parks and grounds 6554 Supplies/Custodial & Cleaning - Provides for contract maintenance of buildings and restrooms 6560 Repair Parts - Provides for cost of replacement parts and materials for CFD parks, facilities and grounds FINANCE - CFD MAINTENANCE ACTIVITY DETAIL Account Number 37254200xx / 3745810143 119 BUDGET UNIT:FINANCE - CFD PARK OPERATIONS-ROSEDALE ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE PERSONNEL 3725420000 PARK OPERATIONS 6003 Salaries/Regular 63,121 86,015 94,540 91,385 104,630 10,090 6006 Salaries/Temp & Part-Time 16,741 22,000 24,070 33,635 28,285 4,215 6033 OT/Premium 607 1,286 - 1,220 - - 6048 Salaries/Language Pay 360 417 - 715 - - 6063 Salaries/Jury Duty 82 - - 110 - - 6072 Salaries/Injury - 863 - 1,225 - 6075 Vacation Payoff 3,579 1,519 - 2,050 1,500 1,500 6101 PERS/Employee Contribution 4,525 6,284 6,905 6,960 6,970 65 6104 PERS Lump Sum - - 12,800 14,600 14,570 1,770 6105 PERS/Employer Contribution 7,147 16,100 2,155 4,065 2,785 630 6107 Apple Pay 543 579 800 560 1,060 260 6109 PARS/Employer Contribution 2,790 2,980 - 3,605 - - 6125 FICA/Employer Contrib/Med 506 915 2,055 1,165 2,310 255 6140 Life Insurance Allocation 110 207 255 235 305 50 6155 Workers' Comp Allocation 3,240 4,469 4,895 5,190 5,465 570 6160 LTD Insurance Allocation 307 615 735 730 820 85 6165 Unemployment Allocation 77 103 140 120 150 10 6175 Benefits/Flex Plan 12,900 16,583 23,285 18,800 26,040 2,755 6180 Deferred Comp/Employer Paid 681 675 1,215 660 1,890 675 Subtotal 117,315 162,363 173,850 187,030 196,780 22,930 3725410000 ADMINISTRATION 6003 Salaries/Regular - 16,623 14,610 14,610 16,900 2,290 6006 Salaries/Temp & Part-Time - 90 - - - - 6048 Salaries/Language Pay - 5 - - - - 6069 Allowance/Vehicle - 447 360 360 360 - 6075 Vacation Payoff - 4,281 - - - - 6078 Sick Leave Payoff - 1,549 - - - - 6101 PERS/Employee Contribution - 708 1,045 (82) 1,120 75 6104 PERS Lump Sum - - 1,955 1,955 2,330 375 6105 PERS/Employer Contribution - 862 340 1,165 440 100 6109 PARS/Employer Contribution - 1,406 2,045 - - (2,045) 6125 FICA/Employer Contrib/Med - 116 240 235 275 35 6140 Life Insurance Allocation - 35 40 30 50 10 6155 Workers' Comp Allocation - 692 600 585 690 90 6160 LTD Insurance Allocation - 173 115 115 130 15 6165 Unemployment Allocation - 19 15 15 20 5 6175 Benefits/Flex Plan - 1,499 1,615 1,620 1,680 65 6180 Deferred Comp/Employer Paid - 306 215 385 215 - Subtotal - 28,811 23,195 20,993 24,210 1,015 PERSONNEL SUBTOTAL 117,315 191,175 197,045 208,023 220,990 23,945 OPERATIONS 3725420000 PARK OPERATIONS 6423 Administrative Allocation 107,298 40,000 40,000 40,000 40,000 - 6493 Outside Services & Repairs 147,907 108,678 105,800 108,112 117,230 11,430 6530 Office Supplies 8 - 100 100 - (100) 6548 Plants & Trees - 1,259 - 440 500 6554 Supplies/Custodial & Cleaning 3,674 2,412 2,280 2,280 2,280 - 6560 Repair Parts 10,480 3,847 3,800 400 1,000 (2,800) 6563 Supplies/Special 2,364 44 - - - - 6566 Small Tools 601 - - - - - 6805 Maintenance/Land Improvements - 195 - - - - 6823 Lease/Vehicle - 10,675 - - 11,016 11,016 6825 Maint/Repair Vehicle - - 11,016 11,016 - (11,016) 6904 Utilities/Other - - 20,190 20,190 20,190 - 120 BUDGET UNIT:FINANCE - CFD PARK OPERATIONS-ROSEDALE ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE OPERATIONS SUBTOTAL 272,332 167,111 183,186 182,538 192,216 8,530 TRANSFERS OUT 5950 Transfer To Other Funds 332,600 332,604 331,685 331,685 348,700 17,015 TRANSFERS OUT SUBTOTAL 332,600 332,604 331,685 331,685 348,700 17,015 ROSEDALE CFD MAINTENANCE FUND TOTAL:722,248 690,890 711,916 722,246 761,906 49,990 121 Description 6610 Bond Administration - Cost of Trustee services and continuing disclosure services for two bond issues 7001 Interest Expense - Interest payments on two City Bond issues-2003 COPS and 2006 Water Parity 7005 Principal Payments - Principle payments on two City Bond issues-2003 COPS and 2006 Water Parity Account Number FINANCE - APFA DEBT SERVICE ACTIVITY DETAIL 7150000000/ 7160000000 122 BUDGET UNIT:7150000000 FINANCE - APFA DEBT SERVICE ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE OPERATIONS APFA-DEBT SERVICE/2003 CIP COPS 6610 Bond Administration 4,600 4,600 4,625 4,625 4,625 - 7001 Interest Expense 85,384 69,589 57,337 57,337 44,071 (13,266) 7005 Principal Payments 275,000 285,000 300,000 300,000 315,000 15,000 SUBTOTAL 364,984 359,189 361,962 361,962 363,696 1,734 OPERATIONS SUBTOTAL 364,984 359,189 361,962 361,962 363,696 1,734 TRANSFERS OUT DEBT SERVICE/2006 WATER CIP BONDS 5950 Transfers To Other Funds - 2,187 - - - - SUBTOTAL - 2,187 - - - - TRANSFERS OUT SUBTOTAL - 2,187 - - - - APFA DEBT SERVICE FUND TOTAL:364,984 361,376 361,962 361,962 363,696 1,734 123 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. FY 2019-20 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. 124 BUDGET UNIT:1090000000 CITYWIDE REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 18-19 18-19 19-20 VARIANCE EXPLANATION OPERATIONS 6230 Dues & Subscription 49,095 49,924 51,951 2,856 Subcriptions fee increase 6823 Lease/Vehicles 48,000 35,000 39,734 (8,266) Based on actual anticipated annual lease for FY1920 6825 Maint & Repair/Vehicle 15,000 27,000 27,000 12,000 Higher vehicle maintenance and repair costs 7001 Interest Expense-L&W 38,200 38,200 40,863 2,663 Water Loan Interest Payment 7005 Principal-L&W 571,429 571,429 593,946 22,517 Water Loan Principal Repayment 7045 Other Agency Contributions 3,915 - - (3,915) Budget was included under account 6230 7070 Property Tax Administration 68,000 71,827 77,573 9,573 Fee increase is estimated to be 8% higher consistent with historical trends 125 Description 6003 Salary/Area D - Salary costs for Area D coordinator. Reimbursed with Federal funds. 6108 PARS Administration Fees - Administration costs for four Public Agency Retirement System (PARS) programs offered by the City 6133 Retiree Health Premium - Annual premium paid for retiree health benefits through CALPERS. 6199 Benefits/ Other - Cost for PARS early retirement program. 6399 Professional Services/ Other - Cost for property and sales tax services; other post-employment actuarial services 6670 IT Allocation - General Fund contributes for costs of Citywide information technology program. Balance paid by Light and Water and Sewer Funds. 6760 Insurance Allocation - General Fund portion of Citywide property and liability insurance costs. 6823 Lease/Vehicles - General Fund portion of leased fleet vehicles. 6825 Maint & Repair/Vehicle - General Fund portion of maintenance costs for City-owned and leased vehicles. 7001 Interest Expense - Interest on loans from Electric and Price Family 7070 Property Tax Administration - Annual payment to County of LA for property Tax administration. Account Number 1090000000 CITYWIDE ACTIVITY DETAIL 126 BUDGET UNIT:1090000000 CITYWIDE ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE PERSONNEL 6095 Salary Savings - - (1,000,000) - - 1,000,000 6003 Salary - Area D (Reimbursed)(26,850) - - - - - 6108 PARS Administration Fees 64,400 30,000 32,500 30,000 30,000 (2,500) 6133 Retiree Health Premium Reimb 483,589 516,180 9,949 25,538 - (9,949) 6199 Benefits/Other 134,540 54,795 172,320 226,016 226,020 53,700 PERSONNEL SUBTOTAL 655,679 600,975 (785,231) 281,554 256,020 1,041,251 OPERATIONS 6230 Dues & Subscriptions 41,673 46,958 49,095 49,924 51,951 2,856 6235 Meetings & Conferences - - - 2,000 - - 6301 Legal Fees 40,294 178,561 - 452 20,000 20,000 6399 Professional Services/Other 38,507 37,572 10,500 14,253 10,500 - 6493 Outside Services & Repair 11,315 49,926 89,500 89,500 89,500 - 6499 Cont Svcs & Fees - 1,602 - - - - 6527 Supplies/Computer/Small Equip 1,014 - - - 6539 Printing, Binding, Duplicating 5,445 - - - - - 6601 Advertising Expn 1,974 423 - - - - 6670 IT Allocation 848,663 912,409 1,010,507 1,010,507 1,100,385 89,878 6760 Insurance Allocation 1,337,102 2,351,349 1,216,575 1,216,575 1,432,493 215,918 6823 Lease/Vehicles 28,078 31,246 48,000 35,000 39,734 (8,266) 6825 Maint & Repair/Vehicle 30,451 22,498 15,000 27,000 27,000 12,000 6904 Utilities/Other 1,164 1,080 1,500 1,200 1,500 - 7001 Interest Expense-L&W 38,200 64,145 38,200 38,200 40,863 2,663 7005 Principal-L&W - 571,429 571,429 571,429 593,946 22,517 7045 Other Agency Contributions - - 3,915 - - (3,915) 7070 Property Tax Administration 60,852 66,515 68,000 71,827 77,573 9,573 7099 Miscellaneous 13,262 44,286 50,000 45,000 50,000 - OPERATIONS SUBTOTAL 2,496,979 4,381,014 3,172,221 3,172,867 3,535,446 363,225 TRANSFERS IN & OUT 5950 Transfer To Other Funds 5,414,438 5,916,852 6,843,708 5,629,318 6,602,962 (240,746) 5951 Transfer To APFA 366,095 355,212 361,962 361,962 363,696 1,734 TRANSFERS OUT SUBTOTAL 5,780,533 6,272,064 7,205,670 5,991,280 6,966,658 (239,012) CITY-WIDE TOTAL 8,933,191 11,254,054 9,592,659 9,445,700 10,758,124 1,165,465 127 Description 6133 Deferred Comp/Employer Paid - Retiree annuity FINANCE - EMPLOYEE BENEFIT FUND ACTIVITY DETAIL Account Number 4190000000 128 BUDGET UNIT:4190000000 FINANCE - EMPLOYEE BENEFIT FUND ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE PERSONNEL 6075 Vacation Pay-Off 871,616 - 1,200,000 - - (1,200,000) 6078 Sick Leave Pay-Off 472,194 - 500,000 - - (500,000) 6133 Retiree Health Premium Reimb 80,232 91,597 666,080 666,080 952,800 286,720 PERSONNEL SUBTOTAL 1,424,042 91,597 2,366,080 666,080 952,800 (1,413,280) EMPLOYEE BENEFIT FUND TOTAL 1,424,042 91,597 2,366,080 666,080 952,800 (1,413,280) 129