HomeMy WebLinkAboutFin Budget Review FY2010-11 (2)Agenda Item No: 18
Meeting Date: June 21, 2010
SAN RAFAEL CITY COUNCIL AGENDA REPORT
Department: FINANCE DEPARTMENT
Prepared by: Cindy Mosser, Finance Director City Manager Approval:
SUBJECT: REVIEW OF CITY OF SAN RAFAEL BUDGET FOR FISCAL YEAR 2010-2011
RECOMMENDATION: Review staff report, and provide any final direction needed for
formal budget adoption at July 6th, 2010 City Council meeting.
BACKGROUND:
The City must adopt a balanced budget for all funds for this coming fiscal year. This report will
provide the City Council and community with an update on our budget picture for fiscal year
2009-2010 and steps in progress for fiscal year 2010-2011.
The City Council has reviewed fiscal year 2009-2010 budget information on several occasions.
Since November 2009, the City has held study sessions, budget workshops, public outreach
meetings, and budget meetings outlining service reductions, cost saving, and staffing losses. The
budget balancing decisions from January 4, 2010 and January 26, 2010 have been implemented
in the City's 2009-2010 budget. These actions taken also provided balancing direction and have
been built into fiscal year 2010-2011.
At the June 2, 2010 meeting, each Department provided an update of their goals and objectives
for fiscal year 2009-2011. These objectives have been aligned with current staffing levels and
resources.
Most recently, at the June 7, 2010 meeting, staff presented the Council a review of the City's
budget for fiscal year 2010-2011. This preview highlighted revenue trends and key assumptions
used to build the "expense" side of the budget. We also noted items that were still under review
and not included in our projects. Our report presented today will concentrate on the updated
items.
Below is the analysis of the proposed 2010-2011 budget and an update to fiscal 2009-2010
budget.
File No.: g'S
FOR CITY CLERK ONLY
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SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 2
I
ANALYSIS:
Overall Budget.-
The
udget:
The total projected overall fiscal year 2010-2011 budget for the City is estimated to be
$75,725,198. This sum reflects all funds and operations for the City, inclusive of appropriations
of new resources for one time and capital projects (shown as $983,485 in the table below). A
final review of compensation costs, staffing levels, contractual commitments, and operating
expenses has been finalized by Finance Department staff, with involvement and input from all
City Departments.
A final Personnel Authorization schedule denotes that staffing levels across all Departments.
Exhibit V defines the staffing be Department, and summarizes the significant declines made over
this past year in order to keep our budget in balance for both 2009-10 and 2010-11.
General Fund.
The City's General Fund, which accounts for most of the major services to our residents and
businesses (such as police, fire suppression and prevention, planning, building, library, parks,
streets, engineering, traffic enforcement and management, cultural programs) is projected to be
approximately $56.2 million for fiscal year 2010-2011. Approximately seventy-three percent, or
$41.8 million of the appropriation, are for personnel costs.
CITY OF SAN RAFAEL
FISCAL YEAR 2010-2011
BUDGET FIGURES
FY 2010-2011
_PmposedBudget
[Total
City Budget
$75,728,198
Less: Capital and Special Project
(983,485)
Total Operating Budget
74,744,713
Less: Restricted Funds (Gas Tax, etc.)
(20,559,174)
General Fund Operating Budget
54,185,539
Add: General Fund Program Support
2,027,200
Add: General Fund Projects
33,000
Total General Fund Appropriation
$56,245,739
The General Fund reserve is estimated to be 2.5% at the end of fiscal year 2009-2010. We are
estimating the reserves remain at $1.4 million for fiscal year 2010-2011, which is 2.6% of
expenditures. This amount is still well below the 10 percent goal in our approved financial
policies.
New and Refined Operating Budget Items Included in fiscal year 2010-2011:
As has been done the past several budget cycles, the Finance staff undertakes a full review of
how to improve the City's financial structure and condition. This analysis takes into
consideration tax and major revenue estimating and cost projections, plus staffing levels. As
mentioned before, the cost projections include non -safety staff furloughs and deferral of non-
SAN RAFAEL CITY COUNCIL AGENDA REPORT / Paze: 3
safety vehicle charges for a second year. The numbers contained in this report represent a high
level view of the City's proposed expenses and financial condition. A summary of the proposed
budget is attached as Exhibit L
A budget is a moving target, requiring nimbleness to review small details as well as larger scale
challenges. Fortunately for City staff, we have been able to catch up, review, and include a few
items in the projected budget that we did not know two weeks ago. A few major items are
discussed below:
➢ With the passage of Measure C, a new fund has been established with a conservative
estimate of approximately $651,000 in tax revenues. This revenue will be refined when
we receive the County's assessment reports showing parcels and charges. We have also
included corresponding expenditures that will be refined by the Librarian.
➢ Unexpected injuries, and potential retirements of long term employees, necessitate
additional one time public safety costs. In order to maintain basic staffing, and properly
recruit replacement officers and firefighters, we will need to appropriate funds for Police
and Fire staffing, to be spread across temporary help staffing while permanent position
recruitments, including necessary training and orientation are completed. This effort will
result in temporary `overhires' during the time transition. We included $200,000 in the
Police Department budget and $100,000 in the Fire Department budget.
➢ A `bridge' agreement for Marinwood Community Services District is being developed to
extend the current contract for one year, at cost of $300,000. This extension contract is
planned to be before the District Board this month and is before the City Council today.
The second related component of the new District City contract is the impact on staffing,
paramedic tax levels, and service provision enhancements. Given that the paramedic tax
must be renewed and adjusted in November, important preliminary decisions concerning
a newly restructured City and District contract should be completed by the end of July.
➢ The City is working with our consultants on the pricing of the normal cost pension
obligation bonds. The final pricing should be known next week, and can assist staff in
firming up the cost of debt, net proceeds, and determining how much will remain of the
Retirement System reserve to be held for future retirement costs for fiscal years 2011-12
and beyond. We did include an estimated interest expense of $126,000 related to the
pension obligation bonds for fiscal year 2010-2011. We also included interest expense
and interest income for the short-term Tax and Revenue Anticipation Note.
Other Imnacts to Current Fiscal Year 2010-2011 Proiections: (items not accounted for in
current budget estimates)
We are continually updating our projections as we as receive information. As stated at the June
2"d special budget meeting, we remain woefully underfunded on infrastructure repairs,
renovations and replacements. This past year, you approved a two year Capital Improvement
Program (CIP). Under the capable leadership of the Public Works staff, many of the streets,
ADA, safe routes to schools and other projects are either completed, or under way. Public Works
has been developing a five year CIP plan, which will be previewed in a study session on Monday.
You will be given a preview of what we can do with internal and external resources. More
SAN RAFAEL CITY COUNCIL AGENDA REPORT / Paze: 4
importantly, the staff plans to highlight a number of unmet CIP needs, some of which are going
to require real attention in the near future. We have set appropriations for some of our
designated resources, such as a portion of storm water fees directed toward drainage projects.
However, as of this writing, specific CIP projects have not been finalized for our fiscal year
2010-2011 budget. We expect to refine projects, costs and needed revenues to address our park,
street, storm drain, public buildings and many other important investments into our City assets.
FISCAL YEAR 2009-2010:
Projecting the next budget requires the examination of current financing activity for both
operating functions and capital projects. As part of adopting the 2010-2011 budget, and
projecting ending balances, staff requests Council consideration of an amendment to the fiscal
year 2009-2010. Total appropriations, as listed on Exhibit II, for fiscal year 2009-2010 are
$83,697,210.
Revenues need to be modified, based upon changes in projections since last formally approved in
January 2010. These changes are codified in Exhibit III. Two categories are presented.
Cateaory One represents the items recommended from the City Council actions since January 26,
2010. Additional General and Non -General Fund changes are presented as Cateaory Two.
Some changes to appropriations for 2009-2010 are also necessary. These changes are codified in
Exhibit IV. Two Categories are used in order to help classify changes since the last formally
approved appropriations to fiscal year 2009-2010 in January 2010. The two categories are
similar to the ones presented for the revenues. The actions listed as #1's reflect budget decisions
made from January through June. The great majority of changes impact the operating budgets of
primary service departments.
All of these changes will be presented to Council for amendment consideration on July 6, 2010.
FISCAL IMPACT:
There is no fiscal impact as staff plans to return to the Council for final approval of the
recommendation at the July 6 meeting.
ACTION REQUIRED:
The Council could accept the report for the City's revised budget for fiscal year 2009-2010 and
direct staff to bring the proposed budget for fiscal year 2010-2011 back for final adoption on July
6, 2010; or the Council could recommend changes to the revised budget for fiscal year 2009-
2010 and to the proposed budget for fiscal year 2010-2011.
CITY OF SAN RAFAEL
CONSOLIDATED FUNDS SCHEDULE
GENERALC
001 General Fund $52,376,478 $82,000 $52,458,478 $3,742,400 $56,200,878
NDS:
EXHIBIT I
SPECIAL REVENUE & GRANT FUNDS:
205 Storm Water Fund
206 Gas Tax
207 Development Services
208 Child Care
210 Paramedic/EMS
222 Recreation Revolving
223 Household Haz. Waste Fund
227 Sewer Maintenance
228 Hazardous Materials Fund
235 Baypoint Lagoons L & L District
236 Loch Lomond Assessment District
240 Parkland Dedication
Street Mtce. & Cleaning Funds
Library Fund
Public Safety Fund
Traffic & Housing Mitigation Funds
Grant Funds
SPECIAL REVENUE & GRANT TOTAL
DEBT SERVICE FUNDS:
302 Financing Authority 1997 Bonds
304 Peacock Gap Assessment District
306 Mariposa Assessment District
DEBT SERVICE TOTALS
CAPITAL PROJECT FUNDS:
401 Capital Improvement
405 Open Space Acquisition
406 Bedroom Tax
407 Parks Capital Projects
Var. Assessment District Projects
CAPITAL PROJECT TOTALS
811,210
0
811,210
600,000
1,411,210
1,408,410
0
1,408,410
0
1,408,410
35,450
0
35,450
0
35,450
3,328,650
0
3,328,650
130,000
3,458,650
5,987,000
0
5,987,000
0
5,987,000
2,370,470
0
2,370,470
1,277,200
3,647,670
1,391,660
0
1,391,660
0
1,391,660
2,278,650
0
2,278,650
0
2,278,650
1,000
2,300
3,300
0
3,300
25,800
0
25,800
0
25,800
34,800
0
34,800
0
34,800
0
0
0
0
0
$602,500
$0
$602,500
$0
$602,500
$883,200
$176,000
$1,059,200
$0
$1,059,200
$66,320
$3,750
$70,070
$65,000
$135,070
$21,000
$0
$21,000
$0
$21,000
619,140
222,000
841,140
95,500
936,640
$19,865,260
$404,050
$20,269,310
$2,167,700
$22,437,010
230,620
0
230,620
0
230,620
0
0
0
0
0
1,080
0
1,080
0
1,080
$231,700
$0
$231,700
$0
$231,700
0
0
0
0
0
5,470
0
5,470
0
5,470
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$5,470
$0
$5,470
$0
$5,470
6/17/2010; 11:36 PM Page 1 of 4
EXHIBIT I
CITY OF SAN RAFAEL
ENTERPRISE FUNDS:
501 Parking Services
ENTERPRISE FUND TOTALS
INTERNAL SERVICE FUNDS:
601 P.C. Replacement
602 Fire Equipment Replacement
603 Building Improvement
604 Employee Benefits
605 Liability Insurance
606 Workers Compensation Insurance
607 Dental Insurance
610 Print Shop & Mail
611 Employee Retirement
INTERNAL SERVICE TOTALS
CAPITAL PROJECT FUNDS:
600 Vehicle Replacement
608 Radio Replacement
609 Telephone
CAPITAL PROJECT TOTALS:
TRUST AND AGENCY FUNDS:
710 Business Improvement District
712 Library Fiduciary
711 Recreation Fiduciary
TRUST & AGENCY TOTALS
COMBINED FUNDS TOTALS
Less Interfund Transfers
Less Internal Service Charges
NET TOTALS FY 2010-2011
4,292,000
0
4,292,000
0
4,292,000
$4,292,000
$0
$4,292,000
$0
$4,292,000
449,170
0
449,170
0
449,170
122,890
0
122,890
0
122,890
118,360
0
118,360
100,000
218,360
3,020,470
0
3,020,470
0
3,020,470
1,719,430
0
1,719,430
0
1,719,430
1,831,110
0
1,831,110
0
1,831,110
508,460
0
508,460
0
508,460
0
0
0
0
0
4,200,000
0
4,200,000
0
4,200,000
$11,969,890
$0
$11,969,890
$100,000
$12,069,890
639,080
0
639,080
0
639,080
681,520
0
681,520
0
681,520
378,320
0
378,320
0
378,320
$1,698,920
$0
$1,698,920
$0
$1,698,920
39,590
0
39,590
0
39,590
0
0
0
0
0
0
0
0
0
0
$39,590
$0
$39,590
$0
$39,590
$90,479,308
$486,050
$90,965,358
$6,010,100
$96,975,458
(6,010,100)
($6,010,100)
(11,637,389)
(11,637,389)
($11,637,389)
$78,841,919
$486,050
$79,327,969
$0
'•'
6/17/2010; 11:36 PM Page 2 of 4
EXHIBIT I
CITY OF SAN RAFAEL
001
General Fund
54,185,539
$33,000
$54,218,539
$2,027,200
$56,245,739
SPECIAL REVENUE & GRANT FUNDS:
205
Storm Water Fund
1,111,560
324,740
1,436,300
0
$1,436,300
206
Gas Tax
28,136
0
28,136
1,404,050
$1,432,186
207
Development Services
0
0
0
0
$0
208
Child Care
3,432,850
0
3,432,850
45,500
$3,478,350
210
Paramedic/EMS
5,552,800
0
5,552,800
190,000
$5,742,800
222
Recreation Revolving
3,373,371
0
3,373,371
0
$3,373,371
223
Household Haz. Waste Fund
1,331,720
0
1,331,720
0
$1,331,720
227
Sewer Maintenance
2,069,600
0
2,069,600
207,000
$2,276,600
228
Hazardous Materials Fund
0
3,200
3,200
0
$3,200
235
Baypoint Lagoons L& L District
0
0
0
0
$0
236
Loch Lomond Assessment District
50
0
50
0
$50
240
Parkland Dedication
0
0
0
0
$0
Street Mtce. & Cleaninq Funds
$0
$0
$0
$0
$0
Library Fund
$157,479
$205,835
$1,012,914
$0
$1,012,914
Public Safety Fund
$153,549
$1,000
$154,549
$0
$154,549
Traffic & Housing Mitigation Funds
$68,970
$0
$68,970
$0
$68,970
Grant Funds
$671,597
$242,210
$913,807
$41,000
$954,807
SPECIAL REVENUE & GRANT TOTAL
$17,951,682
$776,985
$19,378,267
$1,887,550
$21,265,817
DEBT SERVICE FUNDS:
302
Financing Authority 1997 Bonds
147,460
0
147,460
1,750
$149,210
304
Peacock Gap Assessment District
0
0
0
0
$0
306
Mariposa Assessment District
0
0
0
0
$0
DEBT SERVICE TOTALS
$147,460
$0
$147,460
$1,750
$149,210
CAPITAL PROJECT FUNDS:
401
Capital Improvement
0
73,500
73,500
0
$73,500
405
Open Space Acquisition
12,960
0
12,960
0
$12,960
406
Bedroom Tax
0
0
0
0
$0
407
Parks Capital Projects
0
0
0
0
$0
Var.
Assessment District Projects
0
0
0
0
$0
CAPITAL PROJECT TOTALS
$12,960
$73,500
$86,460
$0
$86,460
6/17/2010; 11:36 PM Page 3 of 4
EXHIBIT I
CITY OF SAN RAFAEL
6/17/2010; 11:36 PM Page 4 of 4
ENTERPRISE FUNDS:
501
Parking Services
3,889,537
0
3,889,537
463,600
$4,353,137
ENTERPRISE FUND TOTALS
$3,889,537
$0
$3,889,537
$463,600
$4,353,137
INTERNAL SERVICE FUNDS:
601
P.C. Replacement
358,880
0
358,880
0
$358,880
602
Fire Equipment Replacement
365,000
0
365,000
0
$365,000
603
Building Improvement
33,780
100,000
133,780
0
$133,780
604
Employee Benefits
3,183,830
0
3,183,830
0
$3,183,830
605
Liability Insurance
1,560,057
0
1,560,057
0
$1,560,057
606
Workers Compensation Insurance
1,984,919
0
1,984,919
0
$1,984,919
607
Dental Insurance
501,600
0
501,600
0
$501,600
610
Print Shop & Mail
0
0
0
0
$0
611
Employee Retirement
0
0
1,630,000
$1,630,000
INTERNAL SERVICE TOTALS
$7,988,066
$100,000
$8,088,066
$1,630,000
$9,718,066
CAPITAL PROJECT FUNDS:
600
Vehicle Replacement
594,040
0
594,040
0
$594,040
608
Radio Replacement
568,670
0
568,670
0
$568,670
609
Telephone
354,968
0
354,968
0
$354,968
CAPITAL PROJECT TOTALS:
$1,517,678
$0
$1,517,678
$0
$1,517,678
TRUST AND AGENCY FUNDS:
710
Business Improvement District
39,580
0
39,580
0
$39,580
712
711
Library Fiduciary
Recreation Fiduciary
0
0
0
0
0
0
0
0
$0
$0
TRUST & AGENCY TOTALS
$39,580
$0
$39,580
$0
$39,580
COMBINED FUNDS TOTALS
$85,732,502
$983,485
$87,365,587
$6,010,100
$93,375,687
Less Interfund Transfers
$0
($6,010,100)
($6,010,100)
Less Internal Service Charges
($11,637,389)
($11,637,389)
($11,637,389)
NET TOTALS FY 2010-2011
$74,095,113
$983,485
$75,728,198
$0 ENEEPPERIF
-
6/17/2010; 11:36 PM Page 4 of 4
EXHIBIT II -
CITY OF SAN RAFAEL
001 General Fund $52,052,109 $81,500 $52,133,609 $3,088,448 $55,222,058
6/17/2010; 11:36 PM Page 1 of 4
SPECIAL REVENUE & GRANT FUNDS:
205
Storm Water Fund
811,210
0
811,210
625,330
1,436,540
206
Gas Tax
1,451,294
3,123,070
4,574,364
0
4,574,364
207
Development Services
34,750
0
34,750
0
34,750
208
Child Care
3,264,390
0
3,264,390
0
3,264,390
210
Paramedic/EMS
5,791,000
0
5,791,000
0
5,791,000
222
Recreation Revolving
2,182,210
20,000
2,202,210
1,338,350
3,540,560
223
Household Haz. Waste Fund
1,391,660
0
1,391,660
0
1,391,660
227
Sewer Maintenance
2,087,840
0
2,087,840
0
2,087,840
228
Hazardous Materials Fund
1,000
2,300
3,300
0
3,300
235
Baypoint Lagoons L & L District
25,800
0
25,800
0
25,800
236
Loch Lomond Assessment District
34,800
0
34,800
0
34,800
240
Parkland Dedication
0
0
0
0
0
Street Mtce. & Cleaning Fund
$544,500
$0
$544,500
$68,790
$613,290
Library Fund
$240,436
$176,000
$416,436
$0
$416,436
Public Safety Fund
$66,320
$3,750
$70,070
$65,000
$135,070
Traffic & Housing Mitigation Funds
$21,000
$0
$21,000
$0
$21,000
Grant Funds
719,415
1,426,541
2,145,956
150,450
2,296,406
SPECIAL REVENUE & GRANT TOTAL
$18,667,625
$4,751,661
$23,419,286
$2,247,920
$25,667,206
DEBT SERVICE FUNDS:
302
Financing Authority 1997 Bonds
222,950
0
222,950
0
222,950
304
Peacock Gap Assessment District
0
0
0
0
0
306
Mariposa Assessment District
1,080
0
1,080
0
1,080
DEBT SERVICE TOTALS
$224,030
$0
$224,030
$0
$224,030
CAPITAL PROJECT FUNDS:
401
Capital Improvement
0
575,400
575,400
20,393
595,793
405
Open Space Acquisition
5,470
0
5,470
0
5,470
406
Bedroom Tax
0
0
0
0
0
407
Parks Capital Projects
0
0
0
0
0
Var.
Assessment District Projects
0
0
0
0
0
CAPITAL PROJECT TOTALS
$5,470
$575,400
$580,870
$20,393
$601,263
6/17/2010; 11:36 PM Page 1 of 4
EXHIBIT II
CITY OF SAN RAFAEL
6/17/2010; 11:36 PM Page 2 of 4
ENTERPRISE FUNDS:
501
Parking Services
4,036,000
0
4,036,000
0
4,036,000
ENTERPRISE FUND TOTALS
$4,036,000
$0
$4,036,000
$0
$4,036,000
INTERNAL SERVICE FUNDS:
601
P.C. Replacement
390,150
0
390,150
0
390,150
602
Fire Equipment Replacement
55,950
0
55,950
0
55,950
603
Building Improvement
118,360
99,262
217,622
144,000
361,622
604
Employee Benefits
2,864,866
0
2,864,866
0
2,864,866
605
Liability Insurance
1,720,180
0
1,720,180
0
1,720,180
606
Workers Compensation Insurance
2,295,177
0
2,295,177
0
2,295,177
607
Dental Insurance
560,233
0
560,233
0
560,233
610
Print Shop & Mail
212,480
0
212,480
0
212,480
INTERNAL SERVICE TOTALS
$8,217,396
$99,262
$8,316,658
$144,000
$8,460,658
CAPITAL PROJECT FUNDS:
600
Vehicle Replacement
133,840
0
133,840
0
133,840
608
Radio Replacement
681,520
0
681,520
0
681,520
609
Telephone
378,320
0
378,320
0
378,320
CAPITAL PROJECT TOTALS:
$1,193,680
$0
$1,193,680
$0
$1,193,680
TRUST AND AGENCY FUNDS:
710
Business Improvement District
39,590
0
39,590
0
39,590
712
Library Fiduciary
0
0
0
0
0
711
Recreation Fiduciary
0
0
0
0
0
TRUST & AGENCY TOTALS
$39,590
$0
$39,590
$0
$39,590
COMBINED FUNDS TOTALS
$84,435,900
$5,507,823
$89,943,724
$5,500,761
$95,444,485
Less Interfund Transfers
(5,500,761)
($5,500,761)
Less Internal Service Charges
(7,435,984)
(7,435,984)
($7,435,984)
NET TOTALS FY 2009-2010
$76,999,917
$5,507,823
$82,507,740
$0
6/17/2010; 11:36 PM Page 2 of 4
EXHIBIT II
CITY OF SAN RAFAEL
001
General Fund
53,764,652
$35,991
$53,800,643
$2,266,561
$56,067,204
SPECIAL REVENUE & GRANT FUNDS:
205
Storm Water Fund
1,238,439
324,740
1,563,179
0
$1,563,179
206
Gas Tax
28,115
3,123,070
3,151,185
2,206,618
$5,357,803
207
Development Services
0
0
0
0
$0
208
Child Care
3,217,749
0
3,217,749
41,000
$3,258,749
210
Paramedic/EMS
5,401,344
0
5,401,344
190,000
$5,591,344
222
Recreation Revolving
3,327,979
20,000
3,347,979
0
$3,347,979
223
Household Haz. Waste Fund
1,329,745
0
1,329,745
0
$1,329,745
227
Sewer Maintenance
1,885,066
0
1,885,066
189,600
$2,074,666
228
Hazardous Materials Fund
0
3,200
3,200
0
$3,200
235
Baypoint Lagoons L& L District
0
0
0
0
$0
236
Loch Lomond Assessment District
0
0
0
0
$0
240
Parkland Dedication
0
110,000
110,000
0
$110,000
Street Mtce. & Cleaninq Fund
$55,911
$0
$55,911
$0
$55,911
Library Fund
$156,975
$219,610
$376,585
$0
$376,585
Public Safety Fund
$145,902
$1,000
$146,902
$0 .
$146,902
Traffic & Housing Mitigation Funds
$64,895
$46,075
$110,970
$0
$110,970 .
Grant Funds
$779,423
$1,637,152
$2,416,575
$342,649
$2,759,223
SPECIAL REVENUE & GRANT TOTAL
$17,631,543
$5,484,847
$23,116,390
$2,969,867
$26,086,257
DEBT SERVICE FUNDS:
302
Financing Authority 1997 Bonds
215,850
0
215,850
1,900
$217,750
304
Peacock Gap Assessment District
0
0
0
0
$0
306
Mariposa Assessment District
0
0
0
0
$0
DEBT SERVICE TOTALS
$215,850
$0
$215,850
$1,900
$217,750
CAPITAL PROJECT FUNDS:
401
Capital Improvement
0
646,474
646,474
0
$646,474
405
Open Space Acquisition
12,960
0
12,960
0
$12,960
406
Bedroom Tax
0
0
0
0
$0
407
Parks Capital Projects
0
0
0
0
$0
Var.
Assessment District Projects
0
0
0
0
$0
CAPITAL PROJECT TOTALS
$12,960
$646,474
$659,434
$0
$659,434
6/17/2010; 11:36 PM Page 3 of 4
EXHIBIT II
CITY OF SAN RAFAEL
6/17/2010; 11:36 PM Page 4 of 4
ENTERPRISE FUNDS:
501
Parking Services
3,845,046
0
3,845,046
458,300
$4,303,346
ENTERPRISE FUND TOTALS
$3,845,046
$0
$3,845,046
$458,300
$4,303,346
INTERNAL SERVICE FUNDS:
601
P.C. Replacement
434,277
0
434,277
0
$434,277
602
Fire Equipment Replacement
65,000
0
65,000
0
$65,000
603
Building Improvement
37,974
218,262
256,236
0
$256,236
604
Employee Benefits
2,845,543
0
2,845,543
0
$2,845,543
605
Liability Insurance
1,562,210
0
1,562,210
200,000
$1,762,210
606
Workers Compensation Insurance
2,100,443
0
2,100,443
300,000
$2,400,443
607
Dental Insurance
555,000
0
555,000
0
$555,000
610
Print Shop & Mail
209,846
0
209,846
0
$209,846
INTERNAL SERVICE TOTALS
$7,810,293
$218,262
$8,028,555
$500,000
$8,528,555
CAPITAL PROJECT FUNDS:
600
Vehicle Replacement
414,040
0
414,040
0
$414,040
608
Radio Replacement
661,970
0
661,970
0
$661,970
609
Telephone
351,685
0
351,685
0
$351,685
CAPITAL PROJECT TOTALS:
$1,427,695
$0
$1,427,695
$0
$1,427,695
TRUST AND AGENCY FUNDS:
710
Business Improvement District
39,580
0
39,580
0
$39,580
712
Library Fiduciary
0
0
0
0
$0
711
Recreation Fiduciary
0
0
0
0
$0
TRUST & AGENCY TOTALS
$39,580
$0
$39,580
$0
$39,580
COMBINED FUNDS TOTALS
$84,747,619
$6,385,574
$91,133,193
$6,196,627
$97,329,821
Less Interfund Transfers
$0
($6,196,627)
($6,196,627)
Less Internal Service Charges
($7,435,984)
($7,435,984)
($7,435,984)
NET TOTALS FY 2009-2010
$77,311,635
$6,385,574
$83,697,210
$0
6/17/2010; 11:36 PM Page 4 of 4
CITY OF SAN RAFAEL
BUDGET CHANGES
FISCAL YEAR 2009-10
REVENUE CHANGES
Grant & Project Changes (MTC SMART Station Planning, Street Design, ARRA-
HVAC, Falkirk painting) 1
Aquatic Program at Hamilton Pool 1
Charges for services (San Quentin, Fire Prevention, 401 H, Stormwater) 2
Grant & Project Changes (Street Resurfacing, CDBG, Vest Grant, Latchkey,
Peacock Gap Contributions, Marin Literacy) 2
Business License renewal fees reduction 2
MI D -YEAR; REVISED FOR FY 09-10 @ 1-26-2010
". TWELVE-MONTH REVISED FOR FY 09-10 @ 6-21-2010
EXHIBIT III
ALL
General
All
FUNDS
Fund
Other
TOTAL
001
Funds
$ 1,325,662
$
1,325,662
$ 38,830
$
38,830
$ 47,680
$ (45,350)
$
93,030
$ 1,150,979
$
1,150,979
$ (88,252)
$ (88,252)
$
-
$ 2,474,899
$ (133,602)
$
2,608,501
$ 80,032,841
$ 52,343,211
$
27,689,630
$ 82,507,740
$ 52,209,609
$
30,298,131
W:\Management Services- WorkFile\Finance- WorkFile\Nccounting and Budgeting\Budgets\09-11\09-11 Twelve Month\Fund Sums\Adjust Schedules\adjust scheds CITY summ 09-
6/18/2010 3:10 AM 10 6-17-10.x1s
CITY OF SAN RAFAEL
BUDGET CHANGES
FISCAL YEAR 2009-10
]' NAII
Grant & Project Changes (MTC SMART Station Planning, Street Design,
ARRA-HVAC, Falkirk painting) 1 $
Aquatic Program at Hamilton Pool 1 $
Grant & Project Changes (Street Resurfacing, CDBG, Vest Grant, Latchkey,
Peacock Gap -matches revenues) 2 $
Contractual Services (3rd party billing, San Quentin, Fire Prevention, Dental
Claims, Stormwater) 2 $
MID -YEAR REVISED FOR FY 09-10 @ 1-26-2010
TWELVE MONTH REVISED FOR FY 09-10 @ 7-21-2010 $
EXHIBIT IV
General All
TOTAL Fund Other
ALL FUNDS 001 Funds
1,357,162 $ 1,357,162
36,588 $ 36,588
903,020 $ (1,981) $ 905,001
354,715 $ (81,385) $ 436,100
2,651,485 (83,366) 2,734,851
81,045,725 $ 47,574,024 $ 33,471,701
83,697,210 $ 47,490,658 $ 36,2061552
W:\Management Services- WorkFile\Finance- WorkFile\Accounting and Budgeting\Budgets\09-1 1 \09-1 1 Twelve Month\Fund Sums\Adjust Schedules\adjust scheds CITY
6/18/2010 3:10 AM summ 09-10 6-17-10.xls
Authorized Positions
EXHIBIT V
Revised Change In acted Change In % of Total
Departments 2009-2010 2009-2010 2010-2011 2010-2011 2010-2011
Community Development
21.75
(5.75)
21.75 -
5.6%
Community Services
61.40
(2.80)
61.40 -
15.7%
City Attorney
3.50
-
3.50 -
0.9%
City Clerk
2.00
-
2.00 -
0.5%
City Manager/Council
7.70
(1.00)
7.70 -
2.0%
Economic Development
5.00
-
5.00 -
1.3%
Finance
10.00
(1.00)
10.00 -
2.6%
Fire
75.00
(2.00)
75.00 -
19.2%
Library
22.09
(2.11)
22.09 -
5.7%
Management Services
31.68
(2.00)
31.68 -
8.1%
Police
90.00
(14.00)
90.00 -
23.0%
Public Works
60.80
(15.00)
60.80 -
15.6%
Grand Total 390.92
(45.66)
390.92 -
100.0%
General Notes:
The above -authorized positions are presented as full-time equivalent employees (FTE's) based on various workweek
hours as negotiated in employee agreements. The totals by department reflect a combination of full-time or permanent
part-time positions that are entitled to all or pro -rated benefits in accordance with the negotiated agreements for
employees or individuals who are under contract. The totals reflected above, or in the detail department program
sections, do not include temporary or seasonal employees that are utilized for short-term or specific reasons during the
year.
CHANGES in FY 2009-2010 (Positions eliminated or suspended for FY2009-101 or added due to reorganization
City Manager: Assistant to City Manager
(1.00)
Community Development: Assistant Planner; Fire Prevention
Source of Funding of Positions:
Inspector; Administrative Assistant (.75 FTE); Transfer 2 Fire
2010-2011
Inspector and a Deputy Fire Marshal to fire
(5.75)
Community Services: Cultural Affairs Supervisor, Administrative
Redevelopment Agency
Assistant ll, Youth Services Coordinator (.80 FTE)
(2.80)
Finance: Accounting Assistant transferred to Fire for Ambulance
(1.00)
Administrative Assistant to the Fire Chief eliminated; EMS
coordinator & Training officer added; Suspended Training Officer
390.92
(1/2010) & Firefighters -4; Fire Inspector (2) & Deputy Fire Marshal;
add Accounting Assistant for Ambulance Billing
(2.00)
Library: Librarian 1/II -.58; Library Aide - .53; Senior Library Assistant
(2.11)
Management Services: Employee Benefits Manager; Network Suppor
(2.00)
Police: Suspending Police Officer -3; Police Dispatcher; Police
Officers -3; Ranger Marine; Personnel Manager; Dispatcher; Property
Clerk; Police Officers -2; Evidence & Property Tech
(14.00)
Public Works: Operations and Maintenance Manager, Street
Maintenance Supervisor, Supervising Street Maintenance Worker,
Street Maintenance Worker III, Park Maintenance Worker III, Park
and Graffiti Worker, Public Works Inspector, Senior Associate
(15.00)
I otal Changes over Revised I -Y 2UU8-2UU9 I (45.66)I
Projected
Projected
Source of Funding of Positions:
2009-2010
2010-2011
City
369.54
369.54
Redevelopment Agency
7.38
7.38
San Rafael Sanitation District
14.00
14.00
390.92
390.92