CITY OF VACAVILLE PROPOSED OPERATING, SUCCESSOR...
Transcript of CITY OF VACAVILLE PROPOSED OPERATING, SUCCESSOR...
CITY OF VACAVILLE PROPOSED OPERATING, SUCCESSOR AGENCY and
CIP BUDGET FY13/14
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Budget Documents
• Operating Budget
»Revenue Sources
»Department Expenditure Roll-ups
• Program Budget
»Programs/Services by Department
Budget Categories
Salary/Benefits Full-time staff; medical/dental, retirement, workers comp
NFT Non-Full-time staff
OT Overtime
Services/Supplies Department-managed; e.g., contracts, fuel, general supplies, copiers
Indirects Centrally-managed; utilities costs, general liability, debt, Central Garage, transfers
Financial Mgt Fees Administrative costs funded by General Fund
allocated to non-General Fund departments
City of Vacaville Budget ($163 million – p. 19/155)
CIP 10%
Successor
Agency 6%
Enterprise Funds
28%
Special
Revenue Funds
16%
General Fund
40%
General Fund Results
$50
$55
$60
$65
$70
$75
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Revenue Expenses
General Fund Revenues ($67.83 million - p. 13)
Taxes $56.40
Intergovt $0.35
Fees/Charges $7.90
Other Revenue $1.08
Transfers In $2.10
Tax Revenue ($56.4 million – p. 13)
Property tax 34%
Sales tax 37%
Franchise tax 6%
Paramedic tax 6%
Excise tax 14%
Other Taxes 3%
Property Tax Revenues ($ in millions)
10
12
14
16
18
20
22
Property Tax RDA Dissolve
Sales Tax Revenues ($ in millions)
-
5
10
15
20
25
Sales Tax Measure M
Fees & Charges ($7.89 million p. 13)
Recreation and facilities
49%
Emergency medical fees
36%
In lieu DIF 4%
Police and Fire Fees
5%
Other departments
6%
General Fund Spending
$-
$10
$20
$30
$40
$50
$60
$70
$80
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Personnel All other
General Fund Uses by Category ($65.9 million – p. 21)
Salaries and Benefits
74%
Overtime 2%
Services and Supplies
12%
Indirect Costs 12%
General Fund Uses by Department ($65.9 million – p. 17/19)
City Administration
10%
Community Services
8%
Police 41%
Fire 26%
Public Works 11%
Non-Departmental
4%
Community Development ($ in millions – p. 73)
0.0 0.5 1.0 1.5 2.0 2.5 3.0 3.5 4.0 4.5
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Revenues Expenditures Reserve
Sewer Operations ($ in millions – p. 121)
0
5
10
15
20
25
30
35
FY07/08 FY08/09 FY09/10 FY10/11 FY11/12 FY12/13
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Revenues Expenditures
Sewer Operations ($27.3 million – p. 121)
Employee Costs 36%
Services/ Supplies
16% Measure G
13%
Indirects 9%
Capital Charges
26%
Electricity 7%
Cost Allocation
6%
Water Operations ($ in millions – p. 119)
0 2 4 6 8
10 12 14 16 18
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Revenues Expenditures
Water Operations ($15.6 million – p. 119)
Sal/Ben 33%
Serv/Supplies 24%
Measure G 11%
Indirects 7%
Capital Charges
10%
Electricity 8%
Cost Allocation
7%
Budget “Watch List”
• Does Mild Economic Recovery Continue
• Assessed Property Values and Tax Appeals
• PERS Rates
• Healthcare Costs & Affordable Care Act
Budget Process
• 5/28 Document distribution Overview presentation
• 5/28 & 6/14 Department Budget Presentations
• 6/28 Budget adoption