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HomeMy WebLinkAboutAgenda Item 12d Attachment 1 - Operations BudgetCity of Ukiah 300 Seminary Ave., Ukiah, CA 95482 (707) 463-6228 FAX (707) 463-6204 This Operations Budget for Fiscal Year 2015-2016 incorporates the City’s financial policies adopted by the City Council. The budget team has worked together to produce a separate cost allocation document which will be updated annually by December in preparation of the following Fiscal Year’s budget cycle. The Cost Allocation Plan Document provides a sound and transparent process for assigning costs for Central Services and Internal Service Funds. City staff has worked together across departments in order to bring the City Council a budget for FY 2015-2016 in which the General fund has a surplus as directed by Council. All major funds, in the Operating Budget are balanced. Overview The Operating Budget is broken out into sections which include operating budgets for: •General Fund •Enterprise Funds •Internal Service Funds •Special Revenue Funds General Fund includes operating budgets for Central Services which are allocated out to other departments using the cost allocation methods outlined in the City’s Cost Allocation Plan Document. Transfers in to the General Fund from the various other funds are listed as revenues which offset an equitable share of the Central Service costs reported in the General Fund. Internal Service Funds are also included in the Cost Allocation Plan Document. Costs are allocated to the departments within the City that utilize the services. Readers can easily see how much each fund is contributing for services in the summary section of each Internal Service Fund in the Cost Allocation Plan Document. It is important to note a number of accounting changes that occurred in Fiscal Year 2015- 2016 Operations Budget: •Visit Ukiah which receives 1% of all Transient Occupancy Tax was removed from the General fund and placed in a Special Revenue Fund. •The Building Maintenance and Corporation Yard budgets were removed from the General Fund and placed into a corresponding Internal Service Fund. •Information Technology was removed from the General Fund and placed in a new Internal Service Fund. •An additional division was created for Storm Drains in the General Fund. •All Central Service Department budgets are included in the General Fund and in part, are offset by transfers in from other funds. •Capital projects and equipment were removed from operations and can be found in a separate five year Capital Improvement Project Budget (CIP). The new five year Capital Improvement Project Budget (CIP) identifies capital projects and equipment purchases and provides a planning schedule for the future. Attachment 1 While the operations budget is balanced it is important to note that the Capital Improvement Budget does not have a contribution from the General fund for capital expenses for Fiscal Year 2015-2016. Assumptions The following assumptions were made while putting this operational budget together. • Wages, including step increases for newer employees of approximately $110,000, were scheduled. • All wages were included in the operational budget. • Labor agreements for all employee units expire this Fiscal Year and are due to be negotiated. • Health benefit costs remain flat due to self-funding with Redwood Empire Municipal Insurance Fund (REMIF). Rates would have risen 8% without the self- funded option. • Workers compensation rates increased by 14.5% and was offset by use of the fund balance of $105, 044 from the Workers Compensation Internal service fund. (Workers compensation costs are approximately $600,000 annually). • PERS/ PEPRA rates: o Classic PERS Miscellaneous employees increased from 27.955% to 30.134% o Classic PERS Police Employees changed from 38.729% to 20.23% plus an additional $515,204 for unfunded liability payments (equates to an approximate PERS rate of 21.696% for the liability payment and a total rate of 41.926%) o PERS Fire Employees went from 32.818% to 18.191% plus an additional $279,150 for unfunded liability payments (equates to an approximate PERS rate of 25.413% and a total rate of 43.604%) o PEPRA Miscellaneous employee rates did not change from 27.955% o PEPRA Police and Fire decreased from 12.25% to 11.923% • 3.5 FTE positions were added due to reorganizations in the police and public works departments. The City Council received presentations the justification and the cost effective impacts of these proposed reorganizations from each department head. A list can be found on the authorized full-time personnel chart within this document. • Rental Allocations for building maintenance were reduced to zero in order to balance the budget. There is approximately $500,000 set aside in reserves for building repairs. General Fund General Fund reserves are projected at 22% for Fiscal Year 2015-2016. This is slightly short of the 25% Council policy for operating expenses. The shortfall can be attributed to the accounting change for Central Services in the General Fund. When calculating operating expenses less the transfers in for Central Services allocations, the 25% reserve policy is met. Departments worked together to reduce requests which have resulted in a $454,677 surplus for the General Fund. At the proposed level of spending, the General Fund is projected at about $528,000 at the end of FY 2015-2016 in excess of that reserve objective. Sales Tax and Measure P remain the two largest revenue generators for the General Fund making up approximately 50% of General Fund revenues. Sales Tax is the City’s largest ii General Fund revenue. The passage of Measure P has allowed for seamless continuation of the revenues for Public Safety into FY 2015/16. General Fund revenues are projected to increase by 6% or $844,797 (before transfers) when compared to projected year-end revenues. Sales Tax stands out as the major revenue increase at 12% or approximately $580,000. Sales tax projections are provided by MuniServices and include a one-time reconciliation (true-up) in the current year for the phasing out of the State’s Triple Flip (A California State redirection of sales tax revenue from cities). The General Fund is projected to recover $542,872 in previously redirected sales tax. Ongoing sales tax revenues are more likely to increase only at a 1-2% rate in the future. Staff will continue to monitor this revenue closely, as it is volatile and impacted by national, state, and local economic events. Additional General Fund revenue assumption information can be found within this document under the description of revenue sources. Additionally, the General Fund is using $100,000 one-time funds from the Capital Projects Fund to pay for the SOI environmental review budgeted in the Planning Department’s operational budget. General Fund expenses are projected to increase by about 8%. This increase is offset in part by $1,951,069 for transfers in from Central Services. After accounting for the costs and transfers in for Central Services, overall General Fund expenses have actually decreased. A transfer to the Museum of $291,293 to pay for operations is included in the General Fund which includes $95,000 from Transient Occupancy Tax (TOT) revenue. Internal Service Funds Two new service funds were set up and removed from the General Fund. InformationServices and Building Maintenance/Corporation Yard can be found as new funds. This move was done to easily identify the expenses related to each operation. You will also notice a new expense line in departments that utilize these services. It should be noted that these are not new expenses to the City. This is an accounting change to enable more transparency. A history of expenses can be found on the fund summary pages within this document. These new funds work the same way the Garage Service Fund is set up as well as other service funds. Internal Service Fund charges can be found within the detail expense lines of each department based on the Cost Allocation Plan. Information Technology includes a summary of computer requests from departments. Actual computer expense are budgeted and directly expensed from the each department’s operational budget. Building Maintenance allocations are based on the square feet used by each department. The Corporation Yard is also included in the Building Maintenance Service Fund and is also charged out based on usage of space. Space allocations are detailed in the Cost Allocation Plan. History The City Council has made a series of difficult decisions over the course of the last seven years (since 2008) in order to maintain the solvency of the Ukiah General Fund, and to provide for operations and labor costs associated with the delivery of water, wastewater, and electrical services during a time of severe economic downturn. iii Labor represents the largest expense category for the City. Personnel for the City have been reduced from 181 full time equivalents (FTE) in 2006 to 165 FTE proposed in the FY 2015/16 budget. City personnel took a 5% compensation reduction nearly 2 years ago on top of pay reductions previously implemented with furloughs and reduced hours. Layoffs and elimination of positions have also been part of the overall cost reduction efforts. A prolonged economic recovery for Ukiah continues to require spending restraint and prioritization of projects. The Council has been instrumental in shaping the FY 2015/16 proposed budget providing for balanced operational budgets for all of the City’s Major funds (General, Water, Wastewater, and Electric funds). Electric, Water and Wastewater Enterprise Funds The Enterprise Funds are required to generate sufficient revenue to pay for the services they provide including corresponding debt service payments, operations and maintenance, and capital projects. The Council approved a long-range financial plan and multi-year rate effective July 2011 for Water and Sewer. The last of the rate adjustment for Water and Sewer were implemented in July 2014. Rate studies are underway for all three of the utility enterprise funds for the next five year cycle. The City will continue to pursue grants and other resources to provide the capital needed to upgrade and improve the systems, thereby reducing the burden on ratepayers. OUTLOOK AND OPPORTUNTIES The Ukiah Electric Utility is engaged in completion of capital improvements improving system reliability and customer service. These projects include enhanced ability to troubleshoot and re-route power, and messages/updates for customers during outages. A project to underground power lines on Perkins Street is underway. This project prepares the way for further beautification and development along this primary gateway into the Ukiah downtown. Over the course of the last seven years, the economic recession and loss of Redevelopment have had significant impacts on the City of Ukiah. Successful new development at the Redwood Business Park and other areas of town will help to increase sales tax and stabilize General Fund revenues. Ukiah is poised for significant development in the upcoming years, with major traffic, undergrounding, downtown, and retail projects nearing construction after years of preparatory work. City staff is working to facilitate that development with a proactive, community-minded approach. If the Costco project is successful, many other businesses will follow. Much of that development will be focused on the dedicated commercial hub at Redwood Business Park, but staff has also noted a significant increase in the interest in properties along the other major gateways as well. Tourism is also becoming an increasingly important industry for our community. Visit Ukiah's promotional efforts have helped produce a 52% increase in transient occupancy tax over the last five years, outpacing the rest of the County, which has only seen a 3% increase in the same period. The first four months of 2015 show an additional 15% increase, demonstrating that Ukiah's tourism industry and associated job creation are growing at unparalleled rates. iv TABLE OF CONTENTS CITY COUNCIL/CITY STAFF……….………………………………………………………….. 1 ORGANIZATION CHART……………………………………………………………………… 3 GLOSSARY OF COMMON BUDGET TERMS……………………………………………….. 4 ACRONYMS…………………………………………………………………………………….. 9 AUTHORIZED PERSONNEL…………………………………………………………………... 11 SCHEDULE OF TRANSFERS…………………………………………………………………..17 DESCRIPTION OF REVENUE SOURCES……………………………………………………..18 GENERAL FUND……………………………………………………………………………….. 23 GENERAL FUND SUMMARY……………………………………………………………………………………… 24 DETAIL………………………………………………………………………………………….. 26 CITY COUNCIL………………………………………………………………………………….43 CITY CLERK……………………………………………………………………………………. 47 CITY MANAGER….…………………………………………………………………………….51 ADMINISTRATIVE SUPPORT…………………………………………………………………55 MISCELLANEOUS GENERAL GOVERNMENT……………………………………………...59 FINANCE - ACCOUNTING……………………………………………………………………..63 CITY ATTORNEY……………………………………………………………………………….67 TREASURY MANAGEMENT…………………………………………………………………..71 HUMAN RESOURCES/RISK MANAGEMENT………………………………………………..75 ECONOMIC DEVELOPMENT………………………………………………………………….79 COMMUNITY OUTREACH…………………………………………………………………….85 ANIMAL CONTROL…………………………………………………………………………….89 PARKS……………………………………………………………………………………………93 AQUATICS AND RECREATION……………………………………………………………….99 COMMUNITY PLANNING……………………………………………………………………119 BUILDING INSPECTION……………………………………………………………………...123 ENGINEERING………………………………………………………………………………...127 STREETS………………………………………………………………………………………..133 STORM DRAIN………………………………………………………………………………...139 POLICE………………………………………………………………………………………….143 FIRE……………………………………………………………………………………………..155 ENTERPRISE FUNDS PARKING DISTRICT…………………………………………………………………………. 165 LANDFILL/SOLID WASTE………………………………………………………………….. 171 GOLF………………………………………………………………………………………….. 177 CONFERENCE CENTER……………………………………………………………………… 183 AIRPORT………………………………………………………………………………………. 189 ELECTRIC……………………………………………………………………………………... 195 STREET LIGHTING……………………………………………………………………………215 PUBLIC BENEFITS…………………………………………………………………………….219 WATER………………………………………………………………………………………… 223 WASTEWATER………………………………………………………………………………...235 INTERNAL SERVICE FUNDS LIABILITY INSURANCE……………………………………………………………………... 249 GARAGE……………………………………………………………………………………….. 253 PURCHASING…………………………………………………………………………………. 259 BILLING & COLLECTIONS…………………………………………………………………...265 DISPATCH CENTER…………………………………………………………………………...271 BUILDING MAITENANCE…………………………………………………………………… 277 CORPORATION YARD……………………………………………………………………….. 283 INFORMATION TECHNOLOGY…………………………………………………………….. 289 SPECIAL FUNDS SUCCESSOR AGENCY………………………………………………………………………..299 WORKER’S COMPENSATION………………………………………………………………. 303 ALEX RORABAUGH RECREATION CENTER……………………………………………... 307 DOWNTOWN BUSINESS IMPROVEMENT DISTRICT……………………………………. 313 LOW AND MODERATE INCOME HOUSING………………………………………………. 319 GAS TAX………………………………………………………………………………………. 323 SIGNALIZATION……………………………………………………………………………… 327 STREETS………………………………………………………………………………………. 331 HOUSING AND ECONOMIC DEVELOPMENT…………………………………………….. 335 MUSEUM………………………………………………………………………………………. 339 SUPPLEMENTAL LAW ENFORCEMENT GRANT………………………………………… 347 VISIT UKIAH………………………………………………………………………………….. 353 OTHER SCHEDULES FINANCIAL MANAGEMENT POLICIES…………………………………………………….361 FUTURE REVENUES………………………………………………………………………….370 DEBT SUMMARY……………………………………………………………………………...373 DEBT OBLIGATIONS………………………………………………………………………....374 CITY OF UKIAH CITY COUNCIL Douglas Crane Mayor Kevin Doble Council Member Maureen Mulheren Council Member Steve Scalmanini Vice-Mayor Jim Brown Council Member 1 CITY OF UKIAH Sage Sangiacomo- City Manager David Rapport - City Attorney Kristine Lawler - City Clerk ADMINISTRATIVE TEAM Vacant - Assistant City Manager Melody Harris - Human Resources Director Karen Scalabrini - Finance Director Charley Stump - Planning Director Chris Dewey - Police Chief John Bartlett - Fire Chief Mel Grandi - Electric Utility Director Tim Eriksen - Public Works Director Vacant - Water & Sewer Director BOARDS/COMMISSIONS/COMMITTEES Airport Commission Planning Commission Design Review Board Traffic Engineering Committee Paths, Open Space, and Creeks Commission Demolition Permit Review Committee Parks, Recreations, and Golf Commission Investment Oversight Committee Board of Appeals Civil Service Board 2 Citizens of Ukiah City Council Mayor Doug Crane Vice Mayor Steve Scalmanini Councilmember Kevin Doble Councilmember Jim Brown Councilmember Maureen Mulheren City Attorney David Rapport Airport Commission Demolition Permit Review Committee Design Review Board Investment Oversight Committee Parks, Recreation, & Golf Commission Paths, Open Space, & Creeks Commission Planning Commission Traffic Engineering Committee Board of Appeals Civil Service Board City Clerk Kristine Lawler City Engineer Tim Eriksen Airport Manager Greg Owen HR Director/Risk Manager Melody Harris Finance Director Karen Scalabrini Electric Utility Director Mel Grandi Community/ General Services VACANT Planning/Comm. Dev. Director Charley Stump Police Chief Chris Dewey Public Works Director Tim Eriksen City Manager Sage Sangiacomo Fire Chief John Bartlett (Contracted) Electric Utility Operations Electrical Construction Budget Development Financial Reporting Treasury Management Accounts Payable Payroll Purchasing Utility Billing Human Resources Risk Management Planning & Building Inspection Code Enforcement Redevelopment Police Protection Code Enforcement Parking Enforcement Animal Control Fire Protection Advanced Life Support Engineering Streets & Roads Vehicle Services Solid Waste Disposal Water Utility Operations Sewer Utility Operations City of Ukiah – Organization Chart Water & Sewer Utilities Director NEW General Government Buildings Municipal Golf Course Parks & Recreation Municipal Pool Museum Conference Center Information Technology Economic Development Special Events Visit Ukiah Assistant City Manager VACANT 3 ACCOUNT ACCOUNTS PAYABLE The amounts owed to others for goods and services received. ACCOUNTS RECEIVEABLE ACCURAL BASIS ACUTAL PRIOR YEAR ALLOCATION ALLOTMENT AMORTIZATION APPOPRIATION ASSET ASSESSED VALUATION BOND BONDED INDEBTEDNESS Outstanding debt by issues of bonds which is repaid by ad valorem or other revenue. 1 Appropriation subject to limitation," for purposes of each agency's Gann Limit, means "any authorization to expend during a fiscal years the proceeds of taxes levied by or for that agency and the proceeds of state subventions to that agency." Cal. Const. Art. XIIIB, section 8(b). Official government value placed upon real estate or other property as a basis for levying taxes. A written promise to pay a specific amount of money at a specific date in the future together with a periodic interest as a special rate. Two types are used: General Obligation and Revenue. An authorization by a legislative body (e.g. City Council) that provides legal permission to make expenditures and incur obligations for specific purposes. 1 Amounts due from others for goods furnished and services rendered. The basis whereby transactions and events are recognized when they occur, regardless of when cash is received or paid. Actual amounts for the fiscal year preceding the current fiscal year which precedes the budget fiscal year. Component of an appropriation earmarking expenditures for a specific purpose and/or level of organization. That portion of an appropriation which may be encumbered or spend during a specified period. Payment of a debt by regular intervals over a specific period of time. CITY OF UKIAH READERS GUIDE TO THE BUDGET GLOSSARY OF COMMON BUDGET AND FINANCIAL TERMS Financial reporting unit for budget, management, or accounting purposes. Resources owned or held by a government which have monetary value. 4 BUDGET AMENDMENT BUDGET DEFICIT CAPITAL IMPROVEMENT PROGRAM CAPITALIZATION THRESHOLD DEBT SERVICE; DEBT SERVCIE FUND ENCUMBRANCE 2 Be aware that Article XVI, section 18 of the California Constitution prohibits a City from borrowing more money than it can repay in a single fiscal year from its general fund without a two-thirds vote of the electorate. Common exceptions to this borrowing restriction are the special fund doctrine and the lease purchase agreement. The payment of principal and interest on borrowed funds such as bonds. A fund established to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. Sometimes a debt service fund is refereed to as a sinking fund. Debt financing is most commonly used to address temporary short-term cash flow problems and to provide funding for improvements with long lives. The practice of borrowing long-term for operational or short-term capital needs is not advised. 2 Prior to actual spending, an obligation charged against a budget indicating that a commitment has been made or an order placed for goods and services not yet received or paid for. After an encumbrance has been made, the money is not available for other transactions. Amount by which the government's budget outlays exceed its budget receipts for a given period, usually a fiscal year. Annual appropriations in a City's budget for capital improvement projects such as street or park improvements, building construction and various kinds of major facility maintenance. Capital improvement projects are often multi-year projects that require funding beyond the one-year periods of the annual budget. The dollar value at which government elects to capitalize tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period. A procedure authorized by some City Councils that allows the City Manager to make adjustments to expenditures within or between departmental budgets by revising budget appropriations. Note: City Council approval is always required for additional appropriations from a fund balance or new revenue sources. 5 ENTERPRISE FUND EQUITY FUNDING EXPENDITURE EXPENSE FIDUCIARY FUNDS Trust and Agency Funds FISCAL POLICY FISCAL YEAR FIXED ASSETS FORCE ACCOUNT FULL-TIME EQUIALENT (FTE) FUNCTION Group of related programs crossing organizational (departmental) boundaries and aimed at accomplishing a broad goal or major service. A government's policies with respect to revenues, spending and debt management as these relate to government services, programs and capital investment. Fiscal Policy provides an agreed- upon set of principles for the planning and programming of government budgets and their funding. The 12-month period used by the City of Ukiah begins with July 1, and end with June 30 of the designated fiscal year (i.e., FY 2011- 12 end June 30, 2012). Assets of long-term character which are intended to be held or used for more than one fiscal year. Examples are land, buildings, machinery, and furniture. Construction of maintenance activities performed by the City's own personnel, rather than by outside labor. Number of Positions calculated on the basis that one FTE equates to a 40-hour work week for twelve months. For example, two part-time positions working 20 hours for twelve months also equals one FTE. Funding is accomplished with available resources, and does not include leveraged resources. Project funding is dictated by the availability of cash. A decrease in net financial resources. Expenditures include current operating expenses that require the current or future use of net current assets, debt service and capital outlays. A decrease in net total assets. Expenses represent the total cost of operations during a period regardless of the timing of related expenditures. A fund established by a government entity to account for operations of an enterprise activity. Enterprise funds generally are segregated as to purpose and use from other funds and accounts of the governmental entity with the intent that revenues generated by the enterprise activity and deposited to the enterprise fund will be devoted prinicipally to funding all operations of the enterprise activity, including payment of debt service on securities issued to finance such activity. 6 FUND FUND BALANCE GENERAL FUND GENERAL OBLIGATION BONDS GOVERNMENTAL FUNDS GRANTS INTERNAL SERVICE FUND LEASE PURCHASE LONG TERM DEBT OPERATING DEFICIT OPERATING SURPLUS ORDINANCE RESERVES RESOLUTION A formal legislative enactment by the City Council. If it is not in conflict with any higher form of law, it has the full force and effect of law within the boundaries of the City. Accumulated funds legally restricted or otherwise designated by the City Council for specific purposes. A special or temporary order of the City Council requiring less formality than an ordinance. The excess of operating revenues over operating expenditures. A fiscal and accounting entity with a self-balancing set of accounts in which cash or other financial resources, all related liabilities or balances and changes therein are recorded and segregated to carry on specific activities or attain certain objectives in accordance with special regulations, restrictions or limitations. A term used to express the excess of assets over liabilities (equity). It also represents the accumulated net resources of a fund available for reservation, designation, or for appropriation. General operating fund of the City. It is used to account for all financial resources except those required to be accounted for in another fund. Bonds where the City pledges its full faith and credit to the repayment of bonds. These bonds are secured by the General Fund of the City. General, Special Revenue, Debt Services, and Capital Project funds. Contributions of cash or other assets from another governmental agency (usually) to be expended or used for a specified purpose, activity or facility. Contractual agreements which are termed leases, but whose lease amount is applied to the purchase. Debt with a maturity of more than one year after the date of the issue. Established to finance, administer, and account for departments or agencies of a government whose exclusive or nearly exclusive purpose is to provide goods or servies to the government's other departments on a cost-reimbursement basis. The excess of operating expenditures over operating revenues. 7 REVENUES SURPLUS An excess of revenues over expenditures TAXES TRANSFERS USER FEES Payments from one funds to another ideally for work or services provided, or to cover operating expense shortfalls. Payments of charges for direct receipt of a public service by the party benefiting from the service. Total amount of income received, earned or otherwise available for appropriation. Compulsory charges levied by a government for the purpose of financing services performed for the common good. 8 AV Audio Visual BMP Best Management Practices CAFR Comprehensive Annual Finance Report CCAC City Clerk Association of California CCC California Conservation Crews CCR Consumer Confidence Report CEQA California Environmental Quality Act CIP Capital Improvement Projects CLETS California Law Enforcement Technology Systems COPS Citizens Option for Public Safety (State Program) CSO Community Services Officer CSMFO California Society of Municipal Finance Officers DPW Department of Public Works EAP Employee Assistance Program EIR Environmental Impact Review EMS Emergency Medical Services EPA Environmental Protection Agency FEMA Federal Emergency Management Agency FF Firefighter FTE Full Time Equivalent GAAP Generally Accepted Accounting Principles GAAS Generally Accepted Auditing Standards GASB Governmental Accounting Standards Board GO General Obligation CITY OF UKIAH READERS GUIDE TO THE BUDGET ACRONYMS 9 HVAC Heating & Air Conditioning IT Information Technology LMIHF Low and Moderate Income Housing Fund NCPA Northern California Power Agency PERS Public Employees Retirement System REMIF Redwood Empire Municipal Insurance Fund RWQCB Regional Water Quality Control Board SWRCB State Water Resources Control Board TOT Transit Occupancy Tax WTP Water Treatment Plant WWTP Wastewater Treatment Plant 10 CITY OF UKIAH AUTHORIZED FULL-TIME PERSONNEL (FTE) Fiscal Years 2011/2012 - 2015/2016 FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 CURRENT +/- CITY MANAGER 12 City Manager 1.00 1.00 1.00 1.00 1.00 Assistant City Manager 1.00 1.00 1.00 1.00 1.00 City Clerk 1.00 1.00 1.00 1.00 1.00 SUBTOTAL 3.00 3.00 3.00 3.00 3.00 0.00 FINANCE 13 Finance Director 1.00 1.00 1.00 1.00 1.00 Assistant Finance Director 1.00 1.00 1.00 0.00 0.00 Finance Controller 1.00 1.00 1.00 1.00 1.00 Revenue Manager 0.00 0.00 0.00 1.00 1.00 Accountant 1.00 1.00 1.00 1.00 1.00 Payroll Officer 1.00 1.00 1.00 1.00 1.00 Accounts Payable Specialist 1.00 1.00 1.00 0.00 0.00 Administrative Analyst 0.00 0.00 0.00 1.00 1.00 Accounting Assistant 1.00 1.00 1.00 1.00 1.00 Purchasing Supervisor 1.00 1.00 1.00 1.00 1.00 Buyer 1.00 1.00 1.00 1.00 1.00 Customer Services Rep. III 2.00 2.00 2.00 1.00 1.00 Customer Services Rep. II 1.00 1.00 1.00 2.00 3.00 Customer Services Rep. I 2.00 2.00 2.00 2.00 1.00 Utility Services Team Leader 1.00 1.00 1.00 1.00 1.00 Meter Reader 1.00 1.00 1.00 1.00 1.00 SUBTOTAL 16.00 16.00 16.00 16.00 16.00 0.00 HUMAN RESOURCES/RISK MANAGEMENT 16 Director of Human Resources 1.00 1.00 1.00 1.00 1.00 Senior Management Analyst 1.00 1.00 1.00 1.00 1.00 Service Support Clerk 1.00 0.00 0.00 0.00 0.00 HR Assistant/PW Administrative Secretary 0.00 0.00 0.00 0.00 0.50 SUBTOTAL 3.00 2.00 2.00 2.00 2.50 0.50 COMMUNITY DEVELOPMENT & BUILDING 23 Director of Comm. Dev.1.00 1.00 1.00 1.00 1.00 Building Official 1.00 1.00 1.00 1.00 1.00 Principal Planner 0.00 0.00 0.00 1.00 1.00 Senior Planner 1.00 1.00 1.00 0.00 0.00 Associate Planner 1.00 1.00 1.00 0.00 0.00 Assistant Planner 0.00 0.00 0.00 1.00 1.00 Development Permit Coord.1.00 1.00 1.00 1.00 1.00 Planning/Building Technician 0.00 0.00 0.00 1.00 1.00 Administrative Secretary 1.00 1.00 1.00 0.00 0.00 SUBTOTAL 6.00 6.00 6.00 6.00 6.00 0.00 11 CITY OF UKIAH AUTHORIZED FULL-TIME PERSONNEL (FTE) Fiscal Years 2011/2012 - 2015/2016 FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 CURRENT +/- COMMUNITY SERVICES 22 Community Services Administrator 1.00 1.00 0.00 0.00 0.00 Project & Grant Administrator 1.00 1.00 1.00 0.00 0.00 Facilities Administrator 1.00 1.00 1.00 1.00 1.00 Buildings/Facilities Lead Worker 1.00 1.00 1.00 1.00 1.00 Buildings Specialist 1.00 1.00 1.00 1.00 1.00 Park/Golf Superintendent 1.00 1.00 1.00 1.00 1.00 Park/Golf Lead Worker 2.00 2.00 2.00 2.00 1.00 Parks/Golf Service Worker I 6.00 6.00 6.00 5.00 4.00 Parks/Golf Service Worker II 0.00 0.00 0.00 0.00 2.00 Museum Director 1.00 1.00 1.00 1.00 1.00 Museum Curator 1.00 1.00 1.00 1.00 1.00 Information Technology Supervisor 1.00 1.00 1.00 0.00 0.00 Information Technology Coordinator 0.00 0.00 0.00 1.00 1.00 Information Technology Network Specialist 0.00 0.00 0.00 1.00 1.00 Information Technology Specialist I 0.00 0.00 0.00 1.00 1.00 Information Technology Specialist II 1.00 1.00 1.00 0.00 0.00 Recreation Supervisor 1.00 1.00 1.00 1.00 1.00 Recreation Coordinator 0.00 0.00 1.00 1.00 1.00 Sports Coordinator 1.00 1.00 1.00 1.00 1.00 Receptionist/Clerk 1.00 1.00 1.00 1.00 1.00 SUBTOTAL 21.00 21.00 21.00 20.00 20.00 0.00 PUBLIC WORKS 24 Director of Public Works/City Engineer 1.00 1.00 1.00 1.00 1.00 Director of Water & Sewer Utilities 0.00 0.00 0.00 0.00 1.00 Deputy Director of Public Works - Eng.1.00 1.00 1.00 1.00 1.00 Senior Civil Engineer 1.00 1.00 1.00 1.00 1.00 Assistant Civil Engineer 1.00 0.00 0.00 0.00 0.00 Public Works Project Analyst 0.00 0.00 1.00 1.00 1.00 Administrative Secretary/HR Assistant 1.00 1.00 1.00 1.00 0.50 Engineering Technician 0.00 0.00 0.00 0.00 1.00 Public Works Supervisor 1.00 1.00 1.00 1.00 0.00 Public Works Leadworker 0.00 1.00 0.00 0.00 1.00 Public Works Maintenance II 1.00 1.00 1.00 1.00 1.00 Public Works Maintenance I 4.00 4.00 4.00 5.00 5.00 Street Sweeper Operator 1.00 1.00 1.00 1.00 1.00 Senior Equipment Mechanic 0.00 1.00 1.00 1.00 1.00 Equipment Mechanic 3.00 2.00 2.00 2.00 2.00 Water/Sewer/Streets Maintenance Supervisor 1.00 1.00 1.00 1.00 1.00 Water & Sewer Program Coordinator 1.00 1.00 0.00 0.00 0.00 Water/Sewer Leadworker 1.00 1.00 1.00 1.00 1.00 Water/Sewer Service Attendant 1.00 1.00 1.00 1.00 1.00 Water/Sewer Attendant II 2.00 2.00 2.00 2.00 4.00 Water/Sewer Attendant I 4.00 4.00 4.00 4.00 3.00 12 CITY OF UKIAH AUTHORIZED FULL-TIME PERSONNEL (FTE) Fiscal Years 2011/2012 - 2015/2016 FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 CURRENT +/- PUBLIC WORKS Continued Water Treatment Plant Supervisor 1.00 1.00 1.00 1.00 1.00 Senior Water Treatment Plant Oper/Mech 1.00 1.00 1.00 1.00 1.00 Water Treatment Plant Operator/Mechanic 3.00 2.00 2.00 2.00 2.00 Water Treatment Plant Operator-in-Training 0.00 0.00 1.00 1.00 1.00 Wastewater Treatment Plant Supervisor 1.00 1.00 1.00 1.00 1.00 Sr. Wastewater Treatment Plant Operator 1.00 2.00 2.00 2.00 2.00 Sr. Wastewater Treatment Plant Oper/Mech 1.00 1.00 1.00 1.00 1.00 Wastewater Treatment Plant Operator 3.00 3.00 3.00 3.00 4.00 Wastewater Treatment Plant Oper/Training 1.00 1.00 1.00 1.00 0.00 Environment Laboratory Technician III 1.00 1.00 1.00 1.00 1.00 SUBTOTAL 38.00 38.00 38.00 39.00 41.50 2.50 AIRPORT 25 Airport Manager 1.00 1.00 1.00 1.00 1.00 Airport Assistant 1.00 1.00 1.00 1.00 1.00 SUBTOTAL 2.00 2.00 2.00 2.00 2.00 0.00 ELECTRIC UTILITY Director of Electric Utility 1.00 1.00 1.00 1.00 1.00 Assistant Electric Utility Director 0.00 0.00 0.00 1.00 1.00 Power Engineer/Assistant Power Engineer 1.00 2.00 2.00 1.00 1.00 Electric Supervisor 1.00 1.00 1.00 1.00 1.00 Electric Crew Foreman 1.00 1.00 1.00 2.00 2.00 Lineman 5.00 5.00 4.00 4.00 4.00 Apprentice Lineman 2.00 2.00 1.00 1.00 1.00 Electric Utility Technician I 2.00 2.00 1.00 2.00 2.00 Electric Utility Technician II 0.00 0.00 1.00 1.00 1.00 Electrical Engineering Technician III 0.00 0.00 1.00 1.00 1.00 Electrical Engineering Technician II 1.00 1.00 0.00 1.00 1.00 Electrical Engineering Technician I 0.00 1.00 1.00 0.00 0.00 Administrative Secretary 1.00 1.00 1.00 0.00 0.00 Electric Utility Program Coordinator 0.00 0.00 0.00 1.00 1.00 SUBTOTAL 15.00 17.00 15.00 17.00 17.00 0.00 POLICE 20 Police Chief 1.00 1.00 1.00 1.00 1.00 Captain 3.00 2.00 2.00 2.00 1.00 Lieutenant 0.00 0.00 0.00 0.00 2.00 Sergeant 5.00 6.00 6.00 6.00 6.00 Police Officer/Detective 4.00 4.00 4.00 4.00 4.00 Police Officer/School Resource Officer 1.00 1.00 1.00 1.00 1.00 Police Officer/Major Crimes Task Force 1.00 1.00 1.00 1.00 1.00 Police Officer 10.00 9.00 12.00 16.00 15.00 Police Officer (funded by COPS Grant)1.00 1.00 1.00 1.00 1.00 Community Services Officer 2.00 2.00 4.00 5.00 5.00 13 CITY OF UKIAH AUTHORIZED FULL-TIME PERSONNEL (FTE) Fiscal Years 2011/2012 - 2015/2016 FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 CURRENT +/- POLICE continued Communications Supervisor 1.00 1.00 1.00 1.00 0.00 Communications & Records Manager 0.00 0.00 0.00 0.00 1.00 Senior Clerk Dispatcher 3.00 3.00 1.00 1.00 1.00 Clerk Dispatcher 6.00 8.00 6.00 6.00 7.00 Records Clerk 2.00 2.00 2.00 2.00 2.00 Administrative Secretary (formerly Fire Sec)0.00 0.00 1.00 1.00 1.00 SUBTOTAL 40.00 41.00 43.00 48.00 49.00 1.00 FIRE 21 Fire Division Chief 2.00 2.00 2.00 2.00 2.00 Fire Captain 3.00 3.00 3.00 3.00 2.00 Fire Engineer 5.00 5.00 4.00 4.00 4.00 Firefighter/Paramedic 7.00 4.00 2.00 2.00 3.00 Administrative Secretary 1.00 1.00 0.00 0.00 0.00 SUBTOTAL 18.00 15.00 11.00 11.00 11.00 0.00 TOTAL FULL-TIME 159.00 158.00 154.00 161.00 165.00 4.00 14 CITY OF UKIAH AUTHORIZED TEMPORARY, PART-TIME AND SEASONAL PERSONNEL POSITIONS Fiscal Years 2011/2012 - 2015/2016 FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 CURRENT +/- FINANCE 13 Meter Reader/PT 32-hour 0.80 0.80 0.80 0.80 0.80 Meter Reader/On-Call (2)0.96 0.96 0.96 0.96 0.96 Utility Billing Clerk 0.80 0.80 0.80 0.00 0.00 SUBTOTAL 2.56 2.56 2.56 1.76 1.76 0.00 HUMAN RESOURCES 16 Human Resources Assistant 0.00 0.00 0.48 0.48 0.00 SUBTOTAL 0.00 0.00 0.48 0.48 0.00 -0.48 COMMUNITY DEVELOPMENT & BUILDING 23 Planning Intern 0.00 0.00 0.48 0.48 0.00 SUBTOTAL 0.00 0.00 0.48 0.48 0.00 -0.48 COMMUNITY SERVICES 22 Project & Grant Administrator/PT 32-Hour 0.00 0.00 0.00 0.80 0.80 Project & Grant Administrator/PT 20-Hour 0.00 0.00 0.00 0.50 0.50 Event Coordinator Assistant 0.80 0.80 0.80 0.80 0.80 Event Coordinator Assistant 0.00 0.00 0.00 0.00 0.25 Event & Facilities Attendant 0.00 0.00 0.80 0.80 0.80 Conf. Ctr. Facilities Attendant 0.80 0.80 0.80 0.80 0.80 Facilities Attendant 0.50 0.50 0.50 0.50 0.50 Custodian 1.89 1.89 1.89 1.89 1.89 Parks/Golf Service Worker/PT 32-Hour 1.60 0.80 0.00 0.00 0.00 Park Service Worker (Seasonal)0.00 0.00 0.96 0.96 0.96 Parks Facility Attendant 0.00 0.00 0.00 0.00 0.75 Museum Registrar 0.40 0.40 0.40 0.40 0.40 Museum Receptionist 0.83 0.83 0.83 0.83 0.83 Website Developer 0.00 0.00 0.00 0.24 0.48 Information Technology Intern 0.00 0.00 0.00 0.00 0.38 Information Technology Assistant 0.00 0.00 0.00 0.05 0.05 Activities Staff 0.58 0.19 0.19 0.29 0.89 Day Camp Staff 3.69 3.85 3.85 3.85 3.52 Pool Staff 2.29 2.44 2.44 2.44 3.32 Sports Staff 1.10 0.78 0.78 1.31 1.93 Community Services Assistant 0.00 1.00 1.00 1.61 1.61 Program/Project Analyst 0.00 0.96 0.96 0.48 0.80 SUBTOTAL 14.48 15.24 16.20 18.55 22.26 3.71 PUBLIC WORKS 24 Engineering Intern 0.00 0.00 0.00 0.48 0.00 Public Works Maintenance (Seasonal)0.48 0.00 0.96 0.96 0.00 Water/Sewer Attendant (Seasonal)0.48 0.48 0.48 0.48 0.48 Water Treatment Plant Intern 0.00 0.00 0.00 0.48 0.00 SUBTOTAL 0.96 0.48 1.44 2.40 0.48 -1.92 15 CITY OF UKIAH AUTHORIZED TEMPORARY, PART-TIME AND SEASONAL PERSONNEL POSITIONS Fiscal Years 2011/2012 - 2015/2016 FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 CURRENT +/- AIRPORT 25 Airport Grounds Maintenance Attendant 0.96 0.96 0.80 0.80 0.80 Airport Attendant 1.44 1.44 1.44 1.44 1.44 SUBTOTAL 2.40 2.40 2.24 2.24 2.24 0.00 ELECTRIC UTILITY Design Support 0.19 0.29 0.29 0.29 0.48 Lineman (Internship through NCPA)0.00 0.00 0.00 0.00 0.96 SUBTOTAL 0.19 0.29 0.29 0.29 1.44 1.15 POLICE 20 Community Services Officer/Part-time 32-hr 0.00 0.00 0.00 0.80 0.80 Clerk Dispatcher/Part-time 32-hour 0.00 0.00 0.00 0.80 0.00 Clerk Dispatcher/On-Call 0.35 0.30 0.30 0.30 0.00 Evidence Clerk 0.46 0.46 0.00 0.00 0.00 Records Clerk Intern 0.29 0.29 0.00 0.00 0.00 SUBTOTAL 1.10 1.05 0.30 1.90 0.80 -1.10 Fire 21 Fire Marshall 0.20 0.20 0.00 0.00 0.00 SUBTOTAL 0.20 0.20 0.00 0.00 0.00 0.00 TOTAL PART-TIME*19.33 19.66 21.43 26.34 27.22 0.88 TOTAL FULL-TIME 159.00 158.00 154.00 161.00 165.00 4.00 GRAND TOTAL 178.33 177.66 175.43 187.34 192.22 4.88 *Does not include Elected Officials (1 Mayor, 4 Councilmembers, & 1 Treasurer) Additional Note: Many positions are funded by various accounts. 16 FUND TRANSFERRING FROM Amount FUND TRANSFERRING TO Amount 100 General Fund #100 Additional Public Safety support 7,068,669$ 105 Public Safety Fund #105 7,068,669$ 100 General Fund #100 291,293$ 691 Museum Fund #691 291,293$ 100 General Fund #100 119,563$ 415 Visit Ukiah Fund #750 119,563$ 203 Garage Service Fund #203 56,000$ 220 Equipment Reserve Fund #220 56,000$ 205 Utility Billing Fund #205 120,684$ 220 Equipment Reserve Fund #220 120,684$ 206 Dispatch Fund #206 7,000$ 220 Equipment Reserve Fund #220 7,000$ 251 Special Project Reserve #251 50,000$ 100 General Fund #100 50,000$ 251 Special Project Reserve #251 200,000$ 220 Equipment Reserve Fund #220 200,000$ 500 Gas Tax 2106 Fund #500 52,473$ 100 General Fund #100 52,473$ 501 Gas Tax 2107 Fund #501 126,422$ 100 General Fund #100 126,422$ 502 Gas Tax 2107.5 Fund #502 4,000$ 100 General Fund #100 4,000$ 503 Gas Tax 2105 Fund #503 92,469$ 100 General Fund #100 92,469$ 777 Airport Fund #777 200,000$ 779 Airport Special Projects Fund #779 200,000$ 777 Airport Fund #777 12,375$ 778 Airport CIP Fund #778 12,375$ 820 Water Fund #820 200,000$ 220 Equipment Reserve Fund #220 200,000$ 820 Water Fund #820 887,508$ 822 Water Connection Fund #822 (bond payment)887,508$ 840 Sewer Fund #840 2,380,665$ 841 Sewer Bond Debt Service Fund 841 2,380,665$ TOTAL TRANSFERS 11,869,121$ TOTAL TRANSFERS 11,869,121$ *Not included on Fund Summary Schedule UVSD Sewer Fund 841 Sewer Bond Debt Service Fund #841 2,499,365$ SCHEDULE OF TRANSFERS FISCAL YEAR 2015-2016 17 CITY OF UKIAH DESCRIPTION OF REVENUE SOURCES GENERAL FUND REVENUES Property Taxes ($1,341,155) - Real property within the City is taxed at 1% of assessed value as determined by the County Assessor. The City’s share of this tax is approximately 16%. For fiscal year 2015-2016 a growth factor of 2% as determined by the State, has been applied. The additional 1% can be attributed to changes in assessed valuations. Mendocino County is using the Teeter Plan for collections that provides the City with 100% of the taxes assessed with the County in turn keeping all delinquent penalties and interest collected. Sales Tax and Sales Tax in Lieu ($5,162,724) - The City receives 1% of retail sales made within the City limits. The diversity of commercial operations such as retail shops, restaurants, building supply, and car dealers insure a constant level of income from this source. Sales Tax for the City is estimated to increase by approximately 12% over the previous year. These projections come from MuniServices and include one-time reductions in the current year and a true-up from the State for the final triple flip (projected at $542,872) in fiscal year 2015-2016. Ongoing sales tax revenues are more likely to increase at a 1-2% rate in the future. $1,229,796 $1,213,479 $1,459,524 $1,251,189 $1,274,565 $1,306,376 $1,341,155 $500,000 $1,000,000 $1,500,000 $2,000,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Est. FY 2015 Budget FY 2016 Actual Actual Actual Actual Budget Est.Budget $4,106,615 $4,236,360 $4,573,191 $4,680,658 $4,771,002 $4,582,702 $5,162,724 $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Est. FY 2015 Budget FY 2016 Actual Actual Actual Actual Budget Est.Budget 18 Transient Tax ($1,052,621) - The City has a tax rate of 10% on all revenues paid to Hotels and Bed and Breakfast Inns. The tax is paid by the guests staying at these accommodations. This revenue is estimated to increase at a rate of 6% or $50,125 for the next fiscal year based on estimated year end revenues. 8% of these revenues are designated for beautification of commercial areas within the City of Ukiah, economic development within the City of Ukiah, parks development and maintenance within the City of Ukiah, and scholarships for local children to attend local recreation programs. 1% is designated for Visit Ukiah and 1% is designated to the Grace Hudson Museum and Sun House. Franchise Fees ($1,500,360) – Franchise fees are collected from the electric enterprise (which is 6% of Revenue electric revenues), Comcast, PG&E and the Ukiah Waste Solutions. Franchise fees are fees incurred by an individual or an enterprise for the privilege of using public rights-of- way and to compensate for the costs of regulation. The largest component of these fees is the Electric enterprise which decreased from an estimated $1,034,808 in FY 2015 to $861,057 in FY 2016. The decrease was due to a change from a 7% fee to a 6% fee. $691,627 $775,547 $828,000 $925,192 $814,331 $1,002,496 $1,052,621 $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Est. FY 2015 Budget FY 2016 Actual Actual Actual Actual Budget Est.Budget $1,578,898 $1,633,396 $1,599,019 $1,601,185 $1,623,484 $1,642,620 $1,500,360 $1,400,000 $1,450,000 $1,500,000 $1,550,000 $1,600,000 $1,650,000 $1,700,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014Budget FY 2015 Est. FY 2015 Budget FY 2016 Actual Actual Actual Actual Budget Est.Budget 19 Motor Vehicle License Fees and in Lieu($1,277,963) – Established in 1935 as a uniform statewide tax, vehicle license fee tax is a tax on ownership of a registered vehicle in place of taxing a vehicle as personal property. Effective July 1, 2011 Vehicle License Fee revenue allocated to cities shifted all city vehicle license fee revenues to fund law enforcement grants. Monthly allocations have been reduced to zero. In 2004 the State “swapped” a portion of the vehicle license fee revenues. The City now receives revenues based on property tax growth instead of the original allocation based on population. The in lieu revenues remaining are paid with Property Taxes. This change occurred when the VLF swap was implemented by the State. Measure P Sales Tax ($2,506,738) – Measure S was a ½ cent sales tax approved by voters in June of 2005. The tax was approved for a ten year period and was set to expire in September of 2015. In November of 2014, the sales tax was extended by the citizens of Ukiah as Measure P. Measure P is used to fund Public Safety in addition to other General Fund revenues. $1,214,585 $1,210,212 $1,209,970 $1,225,095 $1,225,095 $1,252,905 $1,277,963 $1,160,000 $1,180,000 $1,200,000 $1,220,000 $1,240,000 $1,260,000 $1,280,000 $1,300,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Est. FY 2015 Budget FY 2016 Actual Actual Actual Actual Budget Est.Budget $2,153,968 $2,229,049 $2,412,549 $2,424,009 $2,477,757 $2,433,726 $2,506,738 $1,900,000 $2,000,000 $2,100,000 $2,200,000 $2,300,000 $2,400,000 $2,500,000 $2,600,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Est. FY 2015 Budget FY 2016 Actual Actual Actual Actual Budget Est.Budget 20 SPECIAL REVENUE FUNDS Gas Taxes Allocation ($275,364) - State collected revenues from per gallon tax on gasoline sales and distributed based on population to be used for street and road purposes. The City normally receives these revenues from the State on a monthly basis. In the past few years, the State has been deferring these payments for up to 6 months. These funds are shown in the “Other Funds” section of the Budget and are available for certain Street Capital projects. ENTERPRISE FUNDS Water Enterprise Service Charges ($5,794,019) - Revenues charged to users of the municipal water system. A long-range financial plan and multi-year rate increase was approved by Council in June 2010. The most recent rate increase was effective with the July 2014 billing cycle. The last increase occurred in July 2013. Funds are used to pay for debt service payments, operations and maintenance, and capital projects. Rates increased by about 3% in accordance with the financial plan. Wastewater Enterprise Service Charges ($7,380,849) - Revenues charged to users of the municipal sewer system. A long-range financial plan and multi-year rate increase was approved by Council in July 2010. The most recent increase was effective with the July 2014 billing cycle. The last increase occurred in July 2013. Funds are used to pay for debt service payments, operations and maintenance, and capital projects. Rates increased by about 3% in accordance with the financial plan. Electric Enterprise Service Charges ($15,457,804) - Revenues charged to users of the municipal electric system. Funds are used to pay for debt service payments, operations and maintenance, and capital projects. 21 22 The General Fund is used to account for revenues which are not specifically designated to be accounted for by any other fund. The primary sources of revenue for the General Fund are sales tax, property tax, transient occupancy tax, and other General Fund Revenues including charges for service, revenues from other agencies, licenses, permits, and penalties. Uses for the General Fund include:  City Council*: Accounts for governing through discussion and making decisions on the behalf of the city.  City Clerk*: Accounts for maintaining public records and vital statistics.  City Manager*: Accounts for directing city administration.  Administrative Support*: Accounts for various kinds of support.  Miscellaneous General Government*: Accounts for activities that are not budgeted within a specific department.  Finance* – Accounting: Accounts for the process of recording, summarizing, reporting transactions, and providing an accurate picture of performance and financial position.  City Attorney*: Accounts for providing legal advice and representation to the City.  Treasury Management*: Accounts for administering the financial assets and holdings of the City.  Human Resources/Risk Management*: Accounts for focusing on policies and systems to maximize employee performance.  Business, Economic, Grant and Housing Services: Accounts for promoting economic health and standard of living.  Community Outreach: Accounts for providing outreach to the community and public relations activities.  Animal Control: Accounts for enforcing ordinances related to impoundment, disposal, and control or animals.  Parks: Accounts for maintaining various city parks and providing support to seasonal events.  Recreation: Accounts for facilitating and operating programs.  Planning: Accounts for various planning processes.  Building: Accounts for enforcing building codes and regulations.  Public Works: Accounts for developing, building, improving, and maintaining roads, traffic signals, and storm drains.  Police: Accounts for enforcing and maintaining the welfare and protection of the public through law enforcement.  Fire: Accounts for enforcing and maintaining the welfare and protection of the public through fire prevention and volunteer services, as well as emergency medical services. *Departments are funded by multiple funding sources through Central Services allocations. 23 Estimated Difference Actual Actual Actual Actual Budget Year-End Budget From Estimated FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 FY 2016 FY 2015 Fund Balance5 6,237,950 6,237,800 6,305,776 4,654,863 3,818,015 3,818,015 3,692,018 Percent of Unreserved Fund Balance 44%46%40%31%24%25%22% General Government Revenues: Property Taxes 1,229,796 1,213,479$ 1,484,934$ 1,251,189$ 1,274,565$ 1,306,376$ 1,341,155$ 34,779$ 3% Sales Tax 4,106,615 4,236,360 4,573,191 4,680,658 4,771,002 4,582,702 5,162,724 580,022 12% Transient Occupancy Taxes 691,627 775,547 828,000 925,192 814,331 1,002,496 1,052,621 50,125 6% Other Taxes 342,934 350,444 359,280 358,618 356,875 375,480 385,772 10,292 3% Franchise Taxes 1 1,578,898 1,633,396 1,599,019 1,601,185 1,623,484 1,642,620 1,500,360 (142,260) -9% Successor Agency Admin 2 - - 198,091 91,012 250,000 125,000 150,000 25,000 10% Licenses/Permits/Penalties: License & Permits 344,593 213,064 272,070 283,786 110,149 160,473 134,650 (25,823) -23% Fines/Penalties 59,166 45,932 54,643 53,999 6,000 - - - 0% Police Services 182,563 192,013 314,730 269,507 361,095 335,166 487,346 152,180 42% Fire Services 34,842 12,034 24,768 4,330 7,000 - - - 0% Ambulance 3 509,783 551,822 307,842 31,879 50,000 4,828 50,000 45,172 90% Planning Fees 73,023 301,578 200,066 217,902 182,046 182,046 184,046 2,000 1% Swimming Pool 46,948 49,376 58,046 65,856 72,000 65,000 70,000 5,000 7% Other 420,370 231,901 93,476 69,825 68,599 55,510 55,180 (330) 0% Revenues from Other Agencies: Motor Vehicle License Fee (VLF)85,042 16,227 6,834 - - 6,633 - (6,633) 100% Property Tax in Lieu of Motor License Fees 1,214,585 1,210,212 1,209,970 1,225,095 1,225,095 1,252,905 1,277,963 25,058 2% P.O.S.T Reimbursements 16,391 24,675 16,068 15,528 20,000 30,000 45,594 15,594 78% Home Owners Property Tax Relief 12,235 12,221 12,352 12,086 12,500 12,500 12,500 - 0% Talmage Road Maintenance 1,135 - - - - - - - 0% Rental Income/Program fees 928,792 769,287 639,617 793,900 746,835 681,616 669,002 (12,614) -2% Other 7,556 120,476 51,035 232,672 25,722 149,778 164,001 14,223 55% Sub Total General Government Revenues 11,886,894 11,960,044 12,304,032 12,184,219 11,977,298 11,971,129 12,742,914 771,785 6% Public Safety Restricted Revenues: Sales Tax - Measure S/P 2,153,968 2,229,049 2,412,549 2,424,009 2,477,757 2,433,726 2,506,738 73,012 3% COPS funds 136,320 88,158 - - - - - - 0% Sub Total Public Safety Revenues 2,290,288 2,317,207 2,412,549 2,424,009 2,477,757 2,433,726 2,506,738 73,012 3% Total General Fund Revenues 14,177,182$ 14,277,251$ 14,716,581$ 14,608,228$ 14,455,055$ 14,404,855$ 15,249,652$ 844,797 6% Transfers In:- - 3,792 341,795 239,000 23,900 325,364 301,464 126% Central Services Allocations - - - - - - 1,951,069 Planned Use of Reserves: Fire Contract - - - - 440,000 440,000 - (440,000) -100% Police PTAF - - - - 173,000 173,000 - (173,000) -100% Total General Funds available 14,177,182 14,277,251 14,720,373 14,950,023 15,307,055 15,041,755 17,526,085 2,484,330 16% 1. Electric Franchise fess were reduced from 7% to 6% in FY 2016. 2. Succcessor Agency Admin fees are not expected to continue beyond FY 2017. 3. Ambulance revenues were billed in previous years and are expected to be paid over the next two years. 4. FY 2016 includes: Transfers of $50,000 for Special Projects Gas Tax funds Transfer of $275,364 Operating Transfer of $325,364 Central Services Transfer of $1,951,069 5. Fund Balances are reduced by the Non-spendable amounts GENERAL FUND SUMMARY Taxes: Charges for Services: Other Revenues: Estimated Difference 24 Estimated Difference Actual Actual Actual Actual Budget Year-End Budget From Estimated FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 FY 2016 FY 2015 GENERAL FUND SUMMARY Estimated Difference General Fund Operating Expenses: General Government: City Council 1 15,550$ 8,451$ 32,003$ 36,118$ 37,718$ 40,287$ 126,158$ 85,871$ 228% City Clerk/Elections 1 55,429 52,941 88,059 103,119 117,949 98,642 137,984 39,342 33% City Manager 1 105,197 98,598 172,348 179,945 278,778 277,224 396,602 119,378 43% Administrative Support 1 58,993 64,035 32,561 37,389 61,270 69,502 84,456 14,954 24% Miscellaneous General Government 1 287,369 301,801 308,743 341,755 727,794 859,745 161,673 (698,072) -96% Finance Department 1 440,821 449,619 600,097 566,743 867,210 593,262 696,537 103,275 12% City Attorney 1 68,300 88,616 44,652 91,767 99,825 114,253 201,161 86,908 87% Treasury Management 1 26,219 22,764 28,438 41,123 38,374 58,378 89,344 30,966 81% Human Resources/Risk Management 1 242,988 241,492 304,435 318,802 314,734 297,624 481,893 184,269 59% Economic Development - 125 229,843 268,248 283,851 230,266 325,382 95,116 34% Visit Ukiah 2 - 16,078 105,475 75,249 89,892 81,293 - (81,293) -90% Successor Agency 3 - 4,982 311,699 91,012 - 33,800 - (33,800) 100% Community Outreach 89,070 46,654 28,586 35,005 37,000 37,000 37,904 904 2% Parks 807,631 858,780 1,148,375 1,082,947 1,063,089 1,097,996 1,154,471 56,475 5% Building Maintenance 4 (49,856) 3,823 125,009 845 - (145,336) - 145,336 0% Recreation/Programs 704,329 707,765 766,090 821,454 830,016 897,860 958,007 60,147 7% Planning 515,391 561,732 517,710 576,900 467,002 538,693 536,320 (2,373) -1% Building 217,752 206,377 270,711 290,170 280,914 284,603 297,849 13,246 5% Information Technology 4 93,080 87,364 95,087 110,146 177,969 251,616 - (251,616) -141% Public Works- Engineering 268,035 248,078 154,818 148,332 157,381 228,157 206,229 (21,928) -14% Public Works- Traffic Signals 15,144 43,374 23,500 20,208 35,000 22,500 38,992 16,492 47% Public Works- Streets 1,116,157 953,206 920,859 997,196 1,101,944 1,128,780 835,029 (293,751) -27% Public Works - Corporation Yard 4 - (48) (50,468) (26,959) - (31,666) - 31,666.00 0% Storm Drains - - - - - - 98,519 98,519 100% Animal Control 94,962 96,749 93,415 78,006 110,500 78,500 83,635 5,135.00 5% Sub Total General Government 5,172,561$ 5,163,356$ 6,352,046$ 6,285,522$ 7,178,210$ 7,142,979$ 6,948,145$ (194,834) -3% Public Safety: Police- Patrol 4,730,878 4,932,534 5,824,405 5,369,600 5,695,895 5,326,983 6,364,017 1,037,034 18% Police-Volunteers 14,468 2,940 19,300 8,342 19,300 6,700 20,200 13,500 70% Police-COPS Grant 122,508 131,539 130,544 168,820 - - - - 0% Police- CSO - - - 227,480 344,080 357,894 395,575 37,681 11% Police- Major Crimes 170,245 175,627 187,567 177,401 177,326 175,548 162,314 (13,234) -7% Police Sub-Total 5,038,099$ 5,242,640$ 6,161,816$ 5,951,643$ 6,236,601$ 5,867,125$ 6,942,106$ 1,074,981 17% Fire 6 3,909,935 3,198,462 3,353,815 2,653,224 2,305,012 2,279,458 2,770,301 490,843 21% Public Safety-Information Services - - - - 83,783 55,867 - - 0% Sub Total Public Safety 8,948,034$ 8,441,102$ 9,515,631$ 8,604,867$ 8,625,396$ 8,202,450$ 9,712,407$ 1,509,957 18% 14,120,595$ 13,604,458$ 15,867,677$ 14,890,389$ 15,803,606$ 15,345,429$ 16,660,552$ 1,315,123 8% Transfers out 5 56,737$ 45,684$ 443,699$ 277,438$ 277,000$ 277,000$ 410,856$ 133,856 48% Total General Fund Expenses 14,177,332$ 13,650,142$ 16,311,376$ 15,167,827$ 16,080,606$ 15,622,429$ 17,071,408$ 1,448,979 9% (150)$ 627,109$ (1,591,003)$ (217,804)$ (773,551)$ (580,674)$ 454,677$ 1. Previous years actual reflects the net amount charged to the General Fund. Refer to the department budget for total costs in previous years. 'This department provides Central Servies to the entire City. Expenses are allocated to funds based on an equatible basis. For more information on allocation methods used, refer to the City's Cost Allocation Plan document. 2. Visit Ukiah has moved to a new Special Revenue Fund (750) located in the Other Funds section of this budget document. 3. Successor Agency has been moved a separate fund (969) located in the Other Funds section of this budget document. 4. Building Maintenance, Corporation Yard and Information Technology have been moved to new Internal Service Funds. 5. Transers Out for FY 2015-2016: $291,293 is for Museum, $119,563 is for Visit Ukiah. 6. FY 2013 includes $957,691 for the Ambulance. Total General Fund Operating Expenses Increase (decrease) in reserve* 25 General Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End FY 2016 ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 BUDGET GENERAL FUND REVENUE 10000000 41110 SECURED PROPERTY TAX (1,176,823) (1,210,539) (534,727) (625,051) (1,226,065) (661,130) (694,200) 10000000 41111 URDA PASS THRU - PROP TAX ADJ - - (890,962) (581,354) - (594,455) (596,455) 10000000 41120 UNSECURED PROPERTY TAX (43,374) (6,631) (42,346) (42,712) (40,000) (42,291) (42,000) 10000000 41130 SUPPLEMENTAL PROPERTY TAX (9,600) 3,691 8,511 (2,072) (8,500) (8,500) (8,500) 10000000 41210 BRADLEY BURNS SALES TAX (3,066,474) (3,181,408) (3,400,044) (3,457,693) (3,512,366) (3,349,759) (4,059,081) 10000000 41220 TRIPLE FLIP PROPERTY TAX IN LI (997,521) (1,001,280) (1,120,168) (1,172,855) (1,209,205) (1,177,729) (1,044,012) 10000000 41230 PROP. 172 PUBLIC SAFETY SALES (42,620) (53,672) (52,979) (50,109) (49,431) (55,214) (59,631) 10000000 41310 REFUSE DISPOSAL FRANCHISE FEE (410,002) (427,200) (441,849) (464,785) (456,980) (478,305) (507,003) 10000000 41320 TV CABLE FRANCHISE FEE (94,473) (88,394) (86,632) (85,915) (86,732) (84,542) (86,300) 10000000 41330 PG&E UTILITY FRANCHISE FEE (44,309) (51,892) (41,411) (41,067) (44,965) (44,965) (46,000) 10000000 41340 CITY UTILITY FRANCHISE FEE (1,030,115) (1,065,910) (1,029,127) (1,009,418) (1,034,808) (1,034,808) (861,057) 10000000 41410 PROPERTY TRANSFER TAX (23,424) (24,770) (35,716) (34,379) (30,000) (26,668) (30,000) 10000000 41420 ROOM OCCUPANCY TAX 8%(553,307) (620,442) (662,404) (740,148) (651,465) (801,996) (842,096) 10000000 41430 ROOM OCCUPANCY TAX 2%(138,319) (155,105) (165,596) (185,043) (162,866) (200,500) (210,525) 10000000 41440 BUSINESS LICENSE TAX (318,482) (324,786) (322,748) (324,132) (325,975) (348,012) (354,972) 10000000 41450 TOBACCO RETAILER'S LICENSE TAX (1,028) (888) (817) (107) (900) (800) (800) 10000000 43110 MOTOR VEHICLE LICENSE FEE (85,042) (16,227) (6,834) - - (6,633) - 10000000 43120 PROP TAX IN LIEU OF VLF (1,214,585) (1,210,212) (1,209,970) (1,225,095) (1,225,095) (1,252,905) (1,277,963) 10000000 43130 HOME OWNERS PROP TAX RELIEF (12,235) (12,221) (12,352) (12,086) (12,500) (12,500) (12,500) 10000000 44810 SALE OF MATERIALS - - - (17,487) - (136) - 10000000 44820 SALES OF PROPERTY (374,295) (1,990) - - - - - 10000000 44830 REIMBURSABLE JOBS (41,560) (229,840) (77,447) (35,275) - (60,000) (70,000) 10000000 44835 REIMBURSEMENTS - - (4,759) - - - - 10000000 44840 MH PARK RENT CONTROL ADMIN.- (12,942) - - - - - 10000000 45110 JUSTICE COURT FINES (56,216) (45,932) (44,151) (51,956) (47,700) (55,496) (55,496) 10000000 45120 RESTITUTION (2,950) (1,028) (600) (2,042) (900) (1,200) (1,200) 10000000 46110 INTEREST ON INVESTMENTS (157,598) (92,421) (56,836)(58,939) (58,835) (83,642) (88,001) 10000000 46115 MISCELLANEOUS INTEREST (355) (39) (11,539) - - - - 10000000 46210 LAND RENTAL (22) (163) (140) (90) - (23) - 10000000 46310 FIRE HOUSE LEASE - - - (28,000) (42,000) (42,000) (42,000) 10000000 46610 COUNCIL CHAMBER RENTALS (4,375) (1,768) (2,643) (2,136) (2,800) (2,800) (2,800) 10000000 46620 CELL PHONE TOWER RENT (35,983) (22,837) (21,650) (28,174) (23,620) (29,416) (29,502) 10000000 48110 MISCELLANEOUS RECEIPTS (2,786) (5,701) (575) (173,907) (2,102) (4,800) (4,400) 10000000 48140 CREDIT BUREAU RETENTION 934 965 1,293 164 - 647 - 10000000 48150 CASH OVER/SHORT 328 237 7 11 - (48) - 10017100 46616 MISCELLANEOUS INCOME - ED - - - - - - (25,000) 10017110 44830 REIMBURSABLE JOBS - - - (10,000) - - - 10017200 44841 SUCCESSOR AGENCY ADMIN - - - (250,000) (250,000) (125,000) (150,000) 10010000 49100 CENTRAL SERVICES IN - CITY COUNCIL - - (108,760) 10011100 49101 CENTRAL SERVICES IN - CITY CLERK - - - - - - (118,955) 10012100 49102 CENTRAL SERVICES IN - CITY MANAGER - - - - - - (341,908) 10012200 49103 CENTRAL SERVICES IN - ADMINISTRATIVE SUPPORT - - - - - - (72,809) 10012400 49104 CENTRAL SERVICES IN - MISCELLANEOUS GENERAL GOVERNMENT - - - - - - (117,825) 10013400 49105 CENTRAL SERVICES IN - FINANCE - - - - - (600,481) 10014000 49106 CENTRAL SERVICES IN - CITY ATTORNEY - - - - - - (173,420) 10015100 49107 CENTRAL SERVICES IN - TREASURER - - - - - - (82,467) 10016100 49108 CENTRAL SERVICES IN - HUMAN RESOURCES/RISK MANAGEMENT - - - - - - (334,444) 10020000 42110 BICYCLE LICENSES - - - (412) (48) (48) (50) 10020000 42120 TAXI PERMITS - - - (500) (201) (300) (300) 10020000 43150 P.O.S.T REIMBUREMENTS - - - (15,528) (20,000) (30,000) (45,594) 10020000 44410 REMERGENCY RESPONSE REIMBURSMENT - - - (2,051) (1,000) (1,700) (1,500) 10020000 44420 FINGERPRINT FEES - - - (849) (2,000) (2,000) (2,000) 10020000 44431 SALE OF ACCIDENT REPORTS - - - (319) (150) (159) (150) 10020000 44432 SALE OF UNCLAIMED EVIDENCE - - - (18) (1,000) (1,000) (1,000) 10020000 44433 SALE OF POLICE EQUIPMENT - - - (2,700) - - - 10020000 44440 BLLOD ALOCHOL REIMBUREMENT - - - - - - - 10020000 44450 VEHICLE IMPOUND FEES - - - (7,930) (6,045) (7,000) (7,000) 10020000 44460 MISCELLANEOUS POLICE - - - (141,774) (65,300) (154,610) (150,000) 10020000 44470 SCHOOL RESOURCE OFFICER - - - (20,000) (90,000) (90,000) (90,000) 10020000 44480 ABANDONED VEHICLE ABATEMENT - - - - (10,000) - (10,000) 10021000 44521 SALE OF FIRE REPORTS - - - (50) - (10) - 10021000 44522 SALES OF SURPLUS FIRE EQUIPMENT - - - - - - - 10021000 44530 MISCELLANEOUS FIRE - - - - - - - 10021000 44540 FIRE PREVENTION FEES - - - (4,180) (7,000) (7,000) (7,000) 10021000 44550 FIRE TRAINING REIMBURSEMENT - - - - - - - 10021000 44560 OES RESPONSE REIMBURSEMENT - - - (16,116) - (16,732) - 10021000 44570 AMBULANCE FEES - - - (31,879) (50,000) (4,828) (50,000) 10022100 46320 OBSERVATORY HOUSE RENTAL - (13,725) - (13,800) (13,800) (13,800) (13,800) 10022100 46330 280 E STANDLEY RENTAL (56,583) (44,010) - - - - - 10022100 46331 225 NORTON STREET RENTAL - (6,000) - - - - - 10022100 46340 TRAIN DEPOT RENT (4,909) (8,960) - (9,310) (9,900) (9,900) (9,000) 10022100 46350 PLAZA RENTAL - (4,466) - (7,508) (5,500) (5,500) (7,500) 10022100 46360 PARKS RENTAL - (1,295) - (4,506) (2,500) (3,635) (4,500) 10022100 46370 TODD GROVE ROOM RENTAL - (10,490) - - - - - 10022300 44910 SWIMMING POOL (40,429) (49,376) - (65,856) (72,000) (65,000) (70,000) 10022800 44915 RECREATION PROGRAM INCOME (159,731) (134,869) - - - - - 26 General Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End FY 2016 ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 BUDGET 10022800 44916 SALE OF BROCHURE ADS (27,423) (24,395) - - (40,000) - - 10022800 46410 RECREATION DEPARTMENT RENTALS (11,235) 1,500 - - (1,000) - - 10022821 44915 RECREATION PROGRAM INCOME - ADULT BASKETBALL (12,100) (17,486) - (13,815) (19,000) (16,000) (18,000) 10022822 44915 RECREATION PROGRAM INCOME - ADULT SOFTBALL (94,574) (94,305) - (123,497) (153,000) (140,000) (140,000) 10022824 44915 RECREATION PROGRAM INCOME - CO-ED VOLLEYBALL (2,100) (1,800) - (2,700) (2,500) (3,000) (3,000) 10022831 44915 RECREATION PROGRAM INCOME - YOUTH BASKETBALL (74,436) (71,708) - (85,620) (80,000) (96,000) (95,000) 10022832 44915 RECREATION PROGRAM INCOME - YOUTH SOFTBALL (14,205) (15,643) - (17,266) (19,000) (18,000) (18,000) 10022840 44915 RECREATION PROGRAM INCOME - DAY CAMP (101,503) (113,362) - (122,673) (112,000) (112,000) (111,500) 10022850 44915 RECREATION PROGRAM INCOME - CLASSES & CLINICS - - - (101,418) (125,000) (101,000) (110,000) 10022850 44916 SALR OF BROCHURE ADS - - - (29,458) (30,000) (30,000) (30,000) 10022850 46410 RECREATION DEPARTMENT RENTALS - - - (23) - - - 10022860 46440 SPECIAL EVENT REIMBURSEMENT (6,000) (16,000) - (30,000) (30,000) (30,000) (30,000) 10023110 42320 VAR/USE & SITE DEVELOPMENT PERMITS - - - (30,224) (35,000) (35,000) (35,000) 10023110 44151 SUBDIVISION FILING FEES - - - (450) - - - 10023110 44153 STAFF REVIEW & RESEARCH - - - (2,560) (500) (850) (650) 10023122 44152 GENERAL PLAN AMEND - - - (5,950) - - - 10023123 42330 ENVIRONMENTAL IMPACT REPORT - - (109,001) (108,730) (98,000) (98,000) (100,000) 10023300 42210 BUILDING PERMITS (97,557) (89,903) (79,960) (85,343) (80,000) (120,000) (100,000) 10023300 42220 ELECTRICAL PERMITS (11,282) (15,567) (13,573) (11,151) (12,000) (12,000) (12,000) 10023300 42230 PLUMBING PERMITS (10,931) (9,036) (8,481) (7,924) (7,000) (7,000) (7,000) 10023300 42240 MECHANICAL PERMITS (6,947) (6,027) (5,789) (6,916) (6,000) (6,000) (6,000) 10023300 42250 RED TAG FINES (3,631) (8,404) (10,493) (6,387) (6,000) (6,000) (6,000) 10023300 42260 PERMIT REINSTATEMENT FEES (6,680) (8,217) (3,548) (5,520) (3,600) (13,825) (8,000) 10023300 42310 SIGN PERMIT FEES (1,225) (1,865) (1,151) (1,283) (1,300) (1,300) (1,300) 10023300 44170 PLAN CHECK FEES (44,671) (65,056) (38,892) (102,772) (84,046) (84,046) (84,046) 10024200 42401 SPECIAL TRANS PERMITS 1 TRIP (3,372) (981) (598) (853) (10,000) (1,000) (1,000) 10024200 42402 ENCROACH PERMIT TIME LMTD (7,669) (6,317) (9,017) (13,892) (13,049) (9,000) (9,000) 10024200 42403 ENCROACH PERMIT TIME EXT - - (662) (130) (500) (500) (500) 10024200 42404 ENCROACH PERMIT LANE CLOSE (185) - (185) (385) (200) (545) (480) 10024200 42405 GRADING PERMIT PLAN REV/INSP (503) (457) - (232) (500) (200) (200) 10024200 43140 TALMAGE ROAD MAINTENANCE (1,134) 1,134 - - - - - 10024200 44125 IMPROVEMENT PLAN REVIEW (7,509) - (7,074) (460) (7,500) (7,500) (7,500) 10024200 44127 CERT OF COMPLIANCE REVIEW - (65) - (12) - (65) - 10024200 44128 BOUNDARY LINE ADJ REVIEW (325) (130) (151) (65) (600) (100) (100) 10024200 44129 PARCEL MAP PROCESS MINOR SUB - (130) - (65) - - - 10024200 44130 IMPROVE. AGREEMENT PREP - (65) - - - - - 10024200 44131 EASEMENTS REVIEW & PROCESS - (65) (260) (395) (200) (200) (200) 10024200 44132 PLAN SHEETS FOR BIDDING (24) - (50) (46) (50) (50) (50) 10024200 44133 SPECIFICATIONS (1,064) (520) (482) (162) (500) (500) (500) 10024200 44134 COPY OF PLAN SIZE SHEETS - - (20) - - - - 10500000 41240 1/2% DISTRICT SALES TAX - Measure S/P - - - (2,424,009) - (2,433,726) (2,506,738) 10500000 44830 REIMBURSABLE JOBS - - - (3,042) - (1,351) - 10500000 44831 REIMBURSABLE JOBS - POLICE - - - (11,945) - (20,566) (137,000) 10500000 44832 REIMBURSABLE JOBS - FIRE - - - (100) - (683) - Total General Fund Revenues (10,746,547) (10,699,405) (10,556,599) (14,414,613) (11,840,299) (14,404,855) (17,200,721) GENERAL FUND TRANSFERS 10000000 91110 TRANSFER FROM STRATEGIC RESERV - - - - - - - 10000000 91220 TRANSFER FROM FIXED ASSET - - - - (33,151) (33,151) - 10000000 91251 TRANSFER FROM SPECIAL - - - - - - (50,000) 10024210 91502 TRANSFER FROM 2107.5 GAS TAX - - - (4,000) - (4,000) (4,000) 10024220 91500 TRANSFER FROM 2106 GAS TAX - - - (24,687) (167,000) (60,695) (52,473) 10024220 91501 TRANSFER FROM 2107 GAS TAX - - - (112,040) (72,000) (134,937) (126,422) 10024220 91503 TRANSFER FROM 2105 GAS TAX - - - (75,254) - (98,837) (92,469) 10000000 91969 TRANSFER FROM FUND 969 - - - (51,776) - (25,076) - 10000000 95105 TRANSFER TO PUBLIC SAFETY FUND - - 6,832,290 6,260,186 - 6,465,909 7,068,669 10000000 95110 TRANSFER TO STRATEGIC RESERVE - - - - - - - 10000000 95691 TRANSFER TO MUSEUM FUND 691 - - 484,344 - - 193,260 291,293 10000000 95750 TRANSFER TO FUND 750 - - - - - - 119,563 Total General Fund Transfers - - 7,316,634 5,992,429 (272,151) 6,302,473 7,154,161 CITY COUNCIL EXPENSES 10010000 44299 GENERAL GOVERNMENT CHARGES*(103,463) (99,224) (87,652) (83,335) - - - 10010000 51110 REGULAR SALARIES & WAGES 28,007 26,698 29,400 24,701 7,940 8,362 26,460 10010000 51120 NON-REGULAR SALARIES & WAGES - - - - - - - 10010000 51210 RETIREMENT (PERS)- - - - 534 2,960 10010000 51220 INSURANCE 22,933 24,440 25,320 26,854 9,492 8,676 23,727 10010000 51230 WORKERS COMP 1,120 1,101 1,544 2,537 718 716 2,125 10010000 51240 MEDICARE 407 387 425 350 97 120 730 10010000 51260 FICA 1,736 1,655 1,825 1,496 456 392 2,457 10010000 54100 SUPPLIES 1,870 6,259 4,900 2,293 - 1,938 2,150 10010000 54101 POSTAGE 14 9 50 0 15 15 50 10010000 55100 TELEPHONE 416 418 450 517 120 160 400 10010000 55210 UTILITIES 8,119 7,507 - - - - - 10010000 56300 BUILDING MAINT. & REPAIR - - - - - - - 10010000 57100 CONFERENCE & TRAINING 1,140 953 2,500 165 750 1,244 4,500 10010000 61200 PURCHASING ALLOCATION - - - - - - 67 27 General Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End FY 2016 ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 BUDGET 10010000 61410 RENT ALLOCATION 11,665 - 11,731 11,731 3,519 3,519 - 10010000 61420 BUILDING MAINTENANCE ALLOCATIO 41,245 37,886 39,527 39,527 11,936 11,936 44,502 10010000 61422 IT ALLOCATION - - - - - - 7,179 10010000 61425 ALLOCATED UTILITIES - - 7,601 8,915 2,675 2,675 8,851 10010000 61500 INSURANCE ALLOCATION 341 363 367 367 - - - 10010000 Total City Council Expenses 15,550 8,451 37,988 36,118 37,718 40,287 126,158 *General Government Charges were directly charged to Enterprise Funds in FY 2015. Beginning FY 2016 charges are allocated through Central Services Allocations. CITY CLERK EXPENSES 10011100 44299 GENERAL GOVERNMENT CHARGES*(37,239) (34,085) (40,439) (38,222) - - - 10011100 51110 REGULAR SALARIES & WAGES 25,657 28,074 59,041 52,042 35,804 34,963 51,148 10011100 51120 NON-REGULAR SALARIES & WAGES - - - - - - - 10011100 51130 OVERTIME SALARIES & WAGES - 108 866 78 2,807 2,500 2,500 10011100 51150 ACCRUED SALARIES & BENEFITS (139) (2,608) 2,308 2,425 - - - 10011100 51210 RETIREMENT (PERS)4,486 5,729 13,837 13,506 10,008 9,766 15,413 10011100 51220 INSURANCE 4,908 4,787 10,478 13,550 10,785 8,260 11,555 10011100 51230 WORKERS COMP 1,084 1,206 2,473 3,507 1,956 1,814 2,653 10011100 51240 MEDICARE 393 425 882 759 488 532 910 10011100 51250 UNEMPLOYMENT 273 293 604 641 462 432 627 10011100 51260 FICA - - - - 10,780 - - 10011100 52100 CONTRACTED SERVICES 13,073 6,722 5,751 19,354 6,650 10,417 15,400 10011100 52150 LEGAL SERVICES/EXPENSES 9,179 10,840 10,033 11,078 1,750 5,950 9,500 10011100 54100 SUPPLIES 2,318 579 1,152 987 70 1,807 2,500 10011100 54101 POSTAGE 74 71 58 99 245 70 100 10011100 55100 TELEPHONE 367 359 414 381 175 245 350 10011100 56120 EQUIPMENT MAINTENANCE & REPAIR - - - 966 1,610 175 250 10011100 57100 CONFERENCE & TRAINING 743 2,288 642 720 189 - 2,300 10011100 57300 MEMBERSHIPS & SUBSCRIPTIONS 255 255 120 130 2,756 91 270 10011100 61200 PURCHASING ALLOCATION - - - - - - 866 10011100 61410 RENT ALLOCATION 3,579 - 3,928 3,928 9,325 2,756 - 10011100 61420 BUILDING MAINTENANCE ALLOCATIO 12,650 11,711 12,653 13,492 2,089 9,325 14,900 10011100 61422 IT ALLOCATION - - - - - - 3,778 10011100 61425 ALLOCATED UTILITIES 2,490 2,321 2,545 2,985 - 2,089 2,964 10011100 61500 INSURANCE ALLOCATION 384 409 413 413 - - - 10011100 Total City Clerk Expenses 44,534 39,483 87,759 102,819 97,949 91,192 137,984 *General Government Charges were directly charged to Enterprise Funds in FY 2015. Beginning FY 2016 charges are allocated through Central Services Allocations. ELECTIONS EXPENSES 10011300 52100 CONTRACTED SERVICES 10,877 13,370 300 300 20,000 7,450 - 10011300 54100 SUPPLIES 17 89 135 - - - - 10011300 54101 POSTAGE - - - - - - - 10011300 Total Elections Expenses 10,895 13,459 435 300 20,000 7,450 - CITY MANAGER EXPENSES 10012100 44299 GENERAL GOVERNMENT CHARGES*(95,918) (93,975) (177,113) (174,277) - - - 10012100 51110 REGULAR SALARIES & WAGES 117,641 113,464 203,255 221,801 163,506 176,626 232,806 10012100 51120 NON-REGULAR SALARIES & WAGES - - - - - - - 10012100 51130 OVERTIME SALARIES & WAGES - - - - - - - 10012100 51150 ACCRUED SALARIES & BENEFITS 640 (224) 24,894 2,228 - - - 10012100 51210 RETIREMENT (PERS)21,111 26,374 50,689 56,124 45,611 39,777 70,797 10012100 51220 INSURANCE 17,867 17,925 19,073 25,477 20,507 20,264 28,020 10012100 51230 WORKERS COMP 5,020 5,068 9,489 13,570 755 8,144 11,066 10012100 51240 MEDICARE 1,771 1,705 2,934 3,198 2,298 2,481 3,782 10012100 51250 UNEMPLOYMENT 1,280 1,230 2,195 2,481 1,844 2,196 2,616 10012100 51290 CELL PHONE STIPEND - - 102 787 441 566 787 10012100 52100 CONTRACTED SERVICES 13,800 11,648 3,546 1,745 19,600 10,976 9,600 10012100 54100 SUPPLIES 1,201 2,260 5,465 879 3,500 399 3,500 10012100 54101 POSTAGE 138 106 40 24 84 28 300 10012100 55100 TELEPHONE 1,658 1,619 1,897 1,446 1,540 862 1,540 10012100 56300 BUILDING MAINTENANCE & REPAIR - - - - 840 470 840 10012100 57100 CONFERENCE & TRAINING 4,628 4,266 5,466 5,105 7,100 3,000 7,100 10012100 57300 MEMBERSHIPS & SUBSCRIPTIONS 2,031 1,430 2,360 205 2,112 2,395 2,200 10012100 61200 PURCHASING ALLOCATION - - - - - - 436 10012100 61410 RENT ALLOCATION 2,072 - 3,368 3,368 - - - 10012100 61420 BUILDING MAINTENANCE ALLOCATION 7,323 3,425 10,851 11,570 6,938 6,938 12,776 10012100 61422 IT ALLOCATION - - - - - - 5,895 10012100 61425 ALLOCATED UTILITIES 1,442 679 2,182 2,559 2,102 2,102 2,541 10012100 61500 INSURANCE ALLOCATION 1,492 1,590 1,654 1,654 - - - 10012100 Total City Manager Expenses 105,197 98,589 172,348 179,945 278,778 277,224 396,602 *General Government Charges were directly charged to Enterprise Funds in FY 2015. Beginning FY 2016 charges are allocated through Central Services Allocations. Administrative Support 10012200 44299 GENERAL GOVERNMENT CHARGES*(9,785) (8,790) (3,535) (4,062) - - - 10012200 51110 REGULAR SALARIES & WAGES 34,689 33,171 5,899 3,938 16,783 8,984 13,870 10012200 51120 NON-REGULAR SALARIES & WAGES - - - 1,890 3,900 8,705 7,482 10012200 51130 OVERTIME SALARIES & WAGES - - - - - - - 10012200 51150 ACCRUED SALARIES & BENEFITS 284 (1,143) - 169 - - - 28 General Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End FY 2016 ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 BUDGET 10012200 51210 RETIREMENT (PERS)6,065 7,159 1,482 1,017 2,615 2,484 3,876 10012200 51220 INSURANCE 9,700 9,306 2,089 624 4,622 3,380 4,937 10012200 51230 WORKERS COMP 1,493 1,460 310 340 500 885 1,111 10012200 51240 MEDICARE 526 499 86 87 364 261 372 10012200 51250 UNEMPLOYMENT 372 354 59 62 250 211 259 10012200 51260 FICA - - - 120 458 522 446 10012200 51290 CELL PHONE STIPEND - - - - 282 53 98 10012200 54100 SUPPLIES 4,848 3,700 4,000 13,100 8,000 16,180 15,000 10012200 54101 POSTAGE - - - - 950 - - 10012200 55100 TELEPHONE 968 1,053 900 1,024 3,000 2,000 1,805 10012200 55210 UTILITIES - - - - - - - 10012200 56111 CITY GARAGE - LABOR - - - - - - 205 10012200 56120 EQUIPMENT MAINTENANCE & REPAIR - - 1,500 5,561 - 6,291 3,000 10012200 61200 PURCHASING ALLOCATION - - - - - - 564 10012200 61410 RENT ALLOCATION 1,263 - 1,271 1,271 1,271 1,271 - 10012200 61420 BUILDING MAINTENANCE ALLOCATIO 4,466 4,104 4,282 4,365 4,310 4,310 5,123 10012200 61422 IT ALLOCATION - - - - - - 1,889 10012200 61425 ALLOCATED UTILITIES 879 813 823 965 965 965 1,019 10012200 61500 INSURANCE ALLOCATION 1,109 1,181 1,194 1,194 - - - 10012200 94500 LEASE PAYMENTS 2,115 11,127 12,201 5,723 13,000 13,000 23,400 10012200 Total Administrative Support 58,993 63,994 32,561 37,389 61,270 69,502 84,456 *General Government Charges were directly charged to Enterprise Funds in FY 2015. Beginning FY 2016 charges are allocated through Central Services Allocations. Miscellaneous General Government 10012400 52100 CONTRACTED SERVICES 9,136 44,576 49,186 92,590 45,500 167,473 60,000 10012400 52301 PROPERTY TAX ADMIN FEE 47,640 50,803 18,348 13,779 50,000 18,000 20,000 10012400 55210 UTILITIES - - 5,150 2,895 3,960 4,622 - 10012400 57300 MEMBERSHIPS & SUBSCRIPTIONS 43,833 35,890 38,828 41,676 29,250 55,000 40,000 10012400 61200 PURCHASING ALLOCATION 77,807 74,778 90,581 82,060 82,969 82,969 1,879 10012400 61300 BILLING & COLLECTION ALLOCATION 94,771 82,565 93,078 93,054 84,787 84,787 2,815 10012400 61500 INSURANCE ALLOCATION - - - - 421,578 421,578 16,979 10012400 61930 EQUIPMENT RENTAL CHARGES - - 13,573 15,702 9,750 25,316 20,000 10012400 61930 RENTAL OF CITY PROPERTY 14,182 13,189 - - - - - 10012400 61930 EQUIPMENT RENTAL CHARGES - - - - - - - 10012400 Total Miscellaneous General Government 287,369 301,801 308,743 341,755 727,794 859,745 161,673 ACCOUNTING EXPENSES 10013400 44299 GENERAL GOVERNMENT CHARGES*(293,345) (289,756) (290,009) (332,456) - - - 10013400 51110 REGULAR SALARIES & WAGES 338,591 331,924 371,983 425,731 225,745 217,947 340,324 10013400 51120 NON-REGULAR SALARIES & WAGES 1,781 - 8,039 42,282 - - - 10013400 51130 OVERTIME SALARIES & WAGES - 218 9,331 1,046 - 300 - 10013400 51150 ACCRUED SALARIES & BENEFITS 4,965 7,877 14,667 (16,131) - - - 10013400 51210 RETIREMENT (PERS)53,666 77,715 93,349 100,934 62,149 61,206 99,599 10013400 51220 INSURANCE 51,653 66,563 60,693 50,538 23,352 23,535 61,194 10013400 51230 WORKERS COMP 14,528 14,761 17,589 28,161 5,197 10,205 16,863 10013400 51240 MEDICARE 5,165 5,137 5,798 6,860 3,172 3,152 5,774 10013400 51250 UNEMPLOYMENT 3,964 3,583 4,055 5,143 2,410 2,403 3,987 10013400 51260 FICA 2,670 125 - 2,621 - - - 10013400 51290 CELL PHONE STIPEND - - - 525 528 536 536 10013400 52100 CONTRACTED SERVICES 48,280 45,932 83,048 88,420 33,120 59,309 103,000 10013400 54100 SUPPLIES 18,139 6,996 7,947 7,738 3,400 5,305 8,500 10013400 54101 POSTAGE 2,276 2,317 2,574 2,609 1,040 1,252 2,200 10013400 55100 TELEPHONE 1,120 1,194 1,203 1,273 480 480 1,200 10013400 55210 UTILITIES 1,705 2,168 - - - - - 10013400 56120 EQUIPMENT MAINTENANCE & REPAIR - 282 605 847 800 400 1,500 10013400 56300 BUILDING MAINTENANCE & REPAIR 8,658 10,942 - - - 600 - 10013400 57100 CONFERENCE & TRAINING 227 2,343 4,431 2,721 2,000 340 4,000 10013400 57300 MEMBERSHIPS & SUBSCRIPTIONS 300 410 410 190 170 56,266 850 10013400 61200 PURCHASING ALLOCATION 77,807 74,778 90,581 62,227 140,666 141,970 3,538 10013400 61300 BILLING & COLLECTION ALLOCATION 94,771 82,565 93,078 63,590 354,925 1,564 - 10013400 61410 RENT ALLOCATION 2,450 - 3,909 3,909 1,564 5,304 - 10013400 61420 BUILDING MAINTENANCE ALLOCATIO - - 12,593 13,429 5,304 - 14,830 10013400 61422 IT ALLOCATION - - - - - - 25,692 10013400 61425 ALLOCATED UTILITIES - - 2,533 2,971 1,188 1,188 2,950 10013400 61500 INSURANCE ALLOCATION 1,450 1,544 1,562 1,562 - - - 10013400 94700 FINES & PENALTIES - - 129 - - - - 10013400 Total Accounting Expenses 440,821 449,619 600,097 566,743 867,210 593,262 696,537 *General Government Charges were directly charged to Enterprise Funds in FY 2015. Beginning FY 2016 charges are allocated through Central Services Allocations. CITY ATTORNEY EXPENSES 10014000 44299 GENERAL GOVERNMENT CHARGES*(77,007) (77,007) (77,007) (75,084) - - - 10014000 52100 CONTRACTED SERVICES 145,058 163,749 121,394 166,590 99,000 54,000 145,000 10014000 52150 LEGAL SERVICES/EXPENSES - - - - - 59,413 48,600 10014000 55100 TELEPHONE 249 259 265 261 165 180 300 10014000 57100 CONFERENCE & TRAINING - 1,615 - - 660 660 1,200 10014000 61200 PURCHASING ALLOCATION - - - - - - 6,061 10014000 Total City Attorney Expenses 68,299 88,616 44,652 91,767 99,825 114,253 201,161 29 General Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End FY 2016 ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 BUDGET *General Government Charges were directly charged to Enterprise Funds in FY 2015. Beginning FY 2016 charges are allocated through Central Services Allocations. TREASURY MANAGEMENT EXPENSES 10015100 44299 GENERAL GOVERNMENT CHARGES*(68,233) (63,099) (52,114) (33,918) - - - 10015100 51110 REGULAR SALARIES & WAGES 3,610 3,274 1,879 3,610 1,620 1,620 3,600 10015100 51220 INSURANCE 5,854 3,862 29 1,231 553 553 1,228 10015100 51230 WORKERS COMP 145 135 156 252 86 88 205 10015100 51240 MEDICARE 52 48 52 52 18 27 70 10015100 51260 FICA 224 203 224 224 97 97 300 10015100 52100 CONTRACTED SERVICES 84,524 78,141 78,011 69,471 36,000 55,993 80,000 10015100 57300 MEMBERSHIPS & SUBSCRIPTIONS - 155 155 155 - - - 10015100 61200 PURCHASING ALLOCATION - - - - - - 2,505 10015100 61422 IT ALLOCATION - - - - - - 1,436 10015100 61500 INSURANCE ALLOCATION 43 45 46 46 - - - 10015100 Total Treasury Management Expenses 26,219 22,764 28,438 41,123 38,374 58,378 89,344 *General Government Charges were directly charged to Enterprise Funds in FY 2015. Beginning FY 2016 charges are allocated through Central Services Allocations. HUMAN RESOURCES/RISK MANAGEMENT EXPENSES 10016100 44299 GENERAL GOVERNMENT CHARGES*(82,809) (87,139) (91,573) (109,693) - - - 10016100 51120 REGULAR SALARIES & WAGES 189,819 188,326 212,244 234,317 174,602 183,937 252,293 10016100 51120 NON-REGULAR SALARIES & WAGES - - - - - - - 10016100 51130 OVERTIME SALARIES & WAGES 1,346 (293) 10,654 - - - - 10016100 51150 ACCRUED SALARIES & BENEFITS - - - (3,354) - - - 10016100 51210 RETIREMENT (PERS)33,830 45,017 54,112 56,706 46,992 47,049 73,813 10016100 51220 INSURANCE 28,917 28,977 21,164 17,336 15,345 14,622 24,975 10016100 51230 WORKERS COMP 8,212 8,694 10,109 14,051 7,870 8,370 11,555 10016100 51240 MEDICARE 2,866 2,881 3,140 3,353 2,459 2,649 3,940 10016100 51250 UNEMPLOYMENT 2,091 2,110 2,332 2,527 1,864 1,998 2,727 10016100 51260 FICA - - - - - - - 10016100 51290 CELL PHONE STIPEND - - 123 1,046 805 805 1,290 10016100 52100 CONTRACTED SERVICES 5,594 21,785 35,029 35,571 19,250 3,850 36,400 10016100 52151 AFLAC & PERS INSUR ADMINISTRATIVE FEES - - 2,074 4,559 4,618 4,004 5,500 10016100 54100 SUPPLIES 31,758 11,811 4,877 - - - - 10016100 54101 POSTAGE 1,220 753 814 1,217 693 693 900 10016100 54160 HR - SPECIAL SUPPLIES - - 1,256 2,075 1,540 1,648 2,000 10016100 54161 HR - BACKGROUND & PHYSICALS - - 3,606 10,943 7,700 1,540 5,000 10016100 54162 HR - ADVERTISING - - 6,250 13,098 9,240 6,324 10,000 10016100 54163 HR - INTERVIEW SUPPLIES - - 645 1,195 693 385 800 10016100 54164 HR - FORMS & OTHER DIV. EXP.- 381 8,962 2,310 2,503 3,000 10016100 54165 HR - NEW EMPLOYEE FINGERPRINT - - 1,256 1,252 924 462 700 10016100 54166 HR - DOT TESTING PROGRAM - - 1,528 1,630 1,386 1,279 1,652 10016100 54167 HR - EMPLOYEE DEVELOPMENT - - - - - - 13,200 10016100 55100 TELEPHONE 1,297 1,342 1,284 1,072 770 616 800 10016100 55210 UTILITIES - - - - - - - 10016100 56300 BUILDING MAINTENANCE & REPAIR - - - - - - - 10016100 57100 CONFERENCE & TRAINING 2,613 3,086 6,948 4,696 3,465 2,310 5,400 10016100 57300 MEMBERSHIPS & SUBSCRIPTIONS 5,647 6,400 6,689 6,182 5,298 5,670 7,285 10016100 61200 PURCHASING ALLOCATION - - - - - - 1,296 10016100 61410 RENT ALLOCATION 1,844 - 1,742 1,742 1,341 1,341 - 10016100 61420 BUILDING MAINTENANCE ALLOCATIO 6,521 5,627 5,613 5,984 4,550 4,550 6,607 10016100 61422 IT ALLOCATION - - - - 1,019 - 9,446 10016100 61425 ALLOCATED UTILITIES 1,283 1,115 1,129 1,324 - 1,019 1,314 10016100 61500 INSURANCE ALLOCATION 938 999 1,011 1,011 - - - 10016100 Total Human Resources/Risk Management Expenses 242,988 241,491 304,435 318,802 314,734 297,624 481,893 *General Government Charges were directly charged to Enterprise Funds in FY 2015. Beginning FY 2016 charges are allocated through Central Services Allocations. ECONOMIC DEVELOPMENT EXPENSES 10017100 51110 REGULAR SALARIES & WAGES - - 127,791 190,143 185,998 138,846 176,997 10017100 51120 NON-REGULAR SALARIES & WAGES - - 797 - - - - 10017100 51150 ACCRUED SALARIES & BENEFITS - - 22,154 (9,122) - - - 10017100 51210 RETIREMENT (PERS)- - 32,551 42,686 49,501 36,557 52,365 10017100 51220 INSURANCE - - 11,984 9,892 9,985 15,591 16,982 10017100 51230 WORKERS COMP - - 6,069 11,021 2,000 6,239 8,187 10017100 51240 MEDICARE - - 1,766 2,455 1,963 1,913 2,804 10017100 51250 UNEMPLOYMENT - - 1,388 2,013 1,753 1,484 1,936 10017100 51290 CELL PHONE STIPEND - - 154 1,247 786 229 229 10017100 52100 CONTRACTED SERVICES - - 15,600 13,705 18,500 18,500 43,500 10017100 52510 ADVERTISING & PROMOTION - - - - 1,000 1,000 1,000 10017100 54100 SUPPLIES - 125 4,928 90 6,590 6,000 6,600 10017100 54101 POSTAGE - - - 0 750 50 750 10017100 55100 TELEPHONE - - 531 113 125 125 - 10017100 55210 UTILITIES - - 2,156 2,358 2,400 1,232 - 10017100 57100 CONFERENCE & TRAINING - - 1,509 1,182 1,500 1,500 1,500 10017100 57300 MEMBERSHIPS & SUBSCRIPTIONS - - 465 465 1,000 1,000 1,000 10017100 61200 PURCHASING ALLOCATION - - - - - - 1,568 10017100 61422 IT ALLOCATION - - - - - - 9,068 10017100 61500 INSURANCE ALLOCATION - - - - - - 896 30 General Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End FY 2016 ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 BUDGET 10017100 Total Economic Development Expenses - 125 229,843 268,248 283,851 230,266 325,382 VISIT UKIAH EXPENSES* 10017110 44830 REIMBURSABLE JOBS - - - (10,000) 8,000 - - 10017110 51110 REGULAR SALARIES & WAGES - - 7,622 55 5,200 8,000 - 10017110 51120 NON-REGULAR SALARIES & WAGES - (4,000) 4,895 11,555 - 12,841 - 10017110 51130 OVERTIME SALARIES & WAGES - - - - - - - 10017110 51210 RETIREMENT (PERS)- - 2,236 14 - - - 10017110 51220 INSURANCE - - 623 - - - - 10017110 51230 WORKERS COMP - - 392 633 219 539 - 10017110 51240 MEDICARE - - 145 168 76 189 - 10017110 51250 UNEMPLOYMENT - - 200 116 52 125 - 10017110 51260 FICA - - 265 716 323 747 - 10017110 51290 CELL PHONE STIPEND - - - 2 - - - 10017110 52100 CONTRACTED SERVICES - 1,831 76,797 36,333 20,000 1,000 - 10017110 52515 ADVERTISING & PUBLICATION - 9,531 500 26,581 46,822 46,822 - 10017110 52600 RENT - - - 3,960 - 3,330 - 10017110 54100 SUPPLIES - 1,784 1,200 1,237 1,200 1,000 - 10017110 54101 POSTAGE - 690 2,000 1,450 2,500 2,500 - 10017110 55100 TELEPHONE - - 100 - - - - 10017110 57100 CONFERENCE & TRAINING - 4,941 1,500 2,428 4,000 4,000 - 10017110 57300 MEMBERSHIPS & SUBSCRIPTIONS - - 2,500 - 1,500 200 - 10017110 61410 RENT ALLOCATION - 1,300 4,500 - - - - 10017110 Total Visit Ukiah Expenses - 16,078 105,475 75,249 89,892 81,293 - *Visit Ukiah has moved to Fund 75017110. SUCCESSOR AGENCY REVENUE 10017200 44841 SUCCESSOR AGENCY ADMIN - - (68,923) - - (125,000) - 10017200 Total Successor Agency Revenue - - (68,923) - (125,000) - SUCCESSOR AGENCY EXPENSES* 10017200 51110 REGULAR SALARIES & WAGES - 2,429 216,408 65,394 - - - 10017200 51120 NON-REGULAR SALARIES & WAGES - - - 183 - - - 10017200 51130 OVERTIME SALARIES & WAGES - - 1,272 - - - - 10017200 51210 RETIREMENT (PERS)- 614 54,424 17,221 - - - 10017200 51220 INSURANCE - 93 20,265 - - - - 10017200 51220 INSURANCE - - - - - - - 10017200 51230 WORKERS COMP - 100 9,762 3,591 - - - 10017200 51240 MEDICARE - 32 3,092 827 - - - 10017200 51250 UNEMPLOYMENT - 24 2,293 656 - - - 10017200 51260 FICA - 2 11 - - - 10017200 51290 CELL PHONE STIPEND - - 47 - - - - 10017200 52100 CONTRACTED SERVICES - 1,691 3,600 3,107 - 32,800 - 10017200 54100 SUPPLIES - - 354 22 - 1,000 - 10017200 55100 TELEPHONE - - 180 - - - - 10017200 61200 PURCHASING ALLOCATION - - - - - - - 10017200 61410 RENT ALLOCATION - - - - - - - 10017200 61500 INSURANCE ALLOCATION - - - - - - - 10017200 62100 CENTRAL SERVICES OUT - - - - - - - 10017200 Total Successor Agency Expenses - 4,982 311,699 91,012 - 33,800 - * Successor Agency has moved to Other Funds. COMMUNITY OUTREACH/PUBLIC INFORMATION EXPENSES 10018000 52100 CONTRACTED SERVICES 66,144 27,209 926 9,494 10,000 10,000 10,000 10018000 52510 ADVERTISING & PROMOTION 8,426 4,768 11,700 8,792 11,500 11,500 11,500 10018000 54100 SUPPLIES 14,500 14,677 15,960 16,720 15,500 15,500 15,500 10018000 61200 PURCHASING ALLOCATION - - - - - - 798 10018000 61500 INSURANCE ALLOCATION - - - - - - 106 10018000 Total Community Outreach/Public Information Expenses 89,070 46,654 28,586 35,005 37,000 37,000 37,904 ANIMAL CONTROL EXPENSES 10020217 51150 ACCRUED SALARIES & BENEFITS - - - - - - - 10020217 52100 CONTRACTED SERVICES 94,450 96,204 109,465 77,455 110,500 78,500 78,500 10020217 56111 CITY GARAGE - LABOR - - - - - - 5,135 10020217 61500 INSURANCE ALLOCATION 512 545 551 551 - - - 10020217 Total Animal Control Expenses 94,962 96,749 110,016 78,006 110,500 78,500 83,635 PARKS EXPENSES 10022100 51110 REGULAR SALARIES & WAGES 340,636 330,292 450,896 379,657 403,876 384,342 392,231 10022100 51120 NON-REGULAR SALARIES & WAGES 25,916 13,001 6,547 35,595 56,000 56,000 50,965 10022100 51130 OVERTIME SALARIES & WAGES 2,590 2,115 1,626 24,216 8,204 24,942 15,000 10022100 51150 ACCRUED SALARIES & BENEFITS 4,240 9,999 12,084 (17,227) - - - 10022100 51210 RETIREMENT (PERS)65,022 80,179 112,373 95,499 112,567 110,021 117,002 10022100 51220 INSURANCE 66,732 74,351 101,204 97,318 96,231 86,998 98,381 10022100 51230 WORKERS COMP 15,421 14,955 20,509 27,790 8,901 22,858 20,790 10022100 51240 MEDICARE 5,304 5,060 6,575 5,959 5,736 6,296 7,085 10022100 51250 UNEMPLOYMENT 3,921 3,630 4,746 5,085 5,298 5,442 4,916 31 General Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End FY 2016 ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 BUDGET 10022100 51260 FICA 62 206 390 2,158 1,860 1,860 3,156 10022100 51290 CELL PHONE STIPEND - - 531 3,414 2,778 3,041 2,937 10022100 52100 CONTRACTED SERVICES 20,703 21,911 42,370 29,085 24,000 24,000 24,000 10022100 52180 SECURITY SERVICES 407 398 3,090 4,834 4,944 6,000 8,000 10022100 52600 RENT - - 15,600 15,600 16,200 16,200 16,380 10022100 54100 SUPPLIES 51,021 44,761 49,144 43,669 42,000 45,418 45,000 10022100 54101 POSTAGE 49 2 158 23 50 20 20 10022100 54102 SMALL TOOLS 2,811 2,495 2,464 2,222 2,500 3,229 3,500 10022100 55100 TELEPHONE 4,885 4,775 3,404 436 815 800 825 10022100 55210 UTILITIES - - 207,129 225,564 200,000 210,000 210,000 10022100 56110 CITY GARAGE - PARTS 437 650 1,369 1,135 1,135 1,135 5,471 10022100 56111 CITY GARAGE - LABOR 11,647 17,359 36,146 30,311 30,311 30,311 24,853 10022100 56120 EQUIPMENT MAINTENANCE & REPAIR 16,195 7,218 9,898 12,735 8,000 8,350 8,500 10022100 56130 EXTERNAL SERVICES 7,620 17,563 10,938 7,767 9,000 9,000 9,000 10022100 56210 FUEL & FLUIDS 13,662 16,274 18,197 18,245 15,000 15,000 17,000 10022100 56300 BUILDING MAINTENANCE & REPAIR 993 2,115 - - 3,000 - - 10022100 57100 CONFERENCE & TRAINING 2,335 745 3,702 4,312 1,000 3,702 4,500 10022100 57300 MEMBERSHIPS & SUBSCRIPTIONS 220 420 480 748 310 1,000 1,000 10022100 59100 PROPERTY TAXES PAID - - - - - 1,481 350 10022100 59300 REFUNDS - - 500 - - - - 10022100 59400 OTHER EXPENSES 1,601 2,141 3,333 3,866 - 9,359 6,000 10022100 61200 PURCHASING ALLOCATION - - - - - - 2,786 10022100 61410 RENT ALLOCATION 15,882 15,600 655 655 655 8,455 - 10022100 61420 BUILDING MAINTENANCE ALLOCATIO - - 2,110 3,800 2,221 2,221 2,483 10022100 61422 IT ALLOCATION - - - - - - 42,128 10022100 61425 ALLOCATED UTILITIES 117,085 159,664 2,154 424 497 515 493 10022100 61500 INSURANCE ALLOCATION 10,233 10,900 18,053 18,053 - - 9,719 10022100 Total Parks Expenses 807,631 858,780 1,148,375 1,082,947 1,063,089 1,097,996 1,154,471 BUILDING MAINTENANCE EXPENSES 10022500 44294 ALLOCATED UTILITY COSTS - - (79,161) (90,547) (92,844) (92,844) - 10022500 44295 ALLOCATED GROUNDS MAINTENANCE (433,531) (394,567) - (417,313) (410,911) (410,911) - 10022500 44299 GENERAL GOVERNMENT CHARGES (85,339) (78,186) (411,650) - - - - 10022500 51110 REGULAR SALARIES & WAGES 178,006 167,315 177,757 173,970 174,766 155,350 - 10022500 51120 NON-REGULAR SALARIES & WAGES - - - 518 4,622 755 - 10022500 51130 OVERTIME SALARIES & WAGES 5,185 2,973 5,145 4,017 5,074 1,043 - 10022500 51150 ACCRUED SALARIES & BENEFITS 158 3,823 - 3,345 - - - 10022500 51210 RETIREMENT (PERS)31,567 39,388 44,647 44,936 48,612 43,906 - 10022500 51220 INSURANCE 33,599 40,376 45,541 41,571 40,276 40,268 - 10022500 51230 WORKERS COMP 7,541 7,273 9,602 11,677 5,209 8,383 - 10022500 51240 MEDICARE 2,500 2,474 2,653 2,380 2,263 2,011 - 10022500 51250 UNEMPLOYMENT 1,896 1,765 1,778 2,136 2,197 1,606 - 10022500 51260 FICA 7 10 - 66 47 47 - 10022500 51290 CELL PHONE STIPEND - - - 1,318 1,208 1,118 - 10022500 52100 CONTRACTED SERVICES 29,687 21,358 32,000 15,892 28,000 24,000 - 10022500 52180 SECURITY SERVICES 684 748 800 690 1,200 1,200 - 10022500 54100 SUPPLIES 18,665 21,267 19,000 31,864 26,000 28,240 - 10022500 54102 SMALL TOOLS 1,699 2,117 7,000 8,278 4,000 1,600 - 10022500 55100 TELEPHONE 1,976 1,694 2,000 465 400 - - 10022500 55210 UTILITIES - - 81,000 94,266 95,000 - - 10022500 56110 CITY GARAGE - PARTS 197 130 305 299 301 - - 10022500 56111 CITY GARAGE - LABOR 4,837 3,472 8,148 7,993 12,592 - - 10022500 56120 EQUIPMENT MAINTENANCE & REPAIR 985 1,414 1,500 10,388 11,500 10,500 - 10022500 56130 EXTERNAL SERVICES 762 3,203 3,000 2,771 3,000 3,742 - 10022500 56210 FUEL & FLUIDS 4,805 6,770 5,000 3,926 5,000 5,000 - 10022500 56300 BUILDING MAINTENANCE & REPAIR 39,365 31,701 27,000 28,391 28,000 28,000 - 10022500 57100 CONFERENCE & TRAINING 462 - 500 961 1,500 1,500 - 10022500 57300 MEMBERSHIPS & SUBSCRIPTIONS - - - 150 150 150 - 10022500 61410 RENT ALLOCATION 2,390 - 2,838 2,838 2,838 - - 10022500 61425 ALLOCATED UTILITIES 76,995 67,985 - - - - - 10022500 61500 INSURANCE ALLOCATION 12,493 13,307 13,597 13,597 - - - 10022500 94500 LEASE PAYMENTS 12,552 5,230 - - - - - 10022500 95220 TRANSFER TO FIXED ASSET FUND - 30,784 125,009 - - - - 10022500 Total Building Maintenance Expenses (49,856) 3,823 125,009 845 - (145,336) - *Building Maintenance has moved to 20822500. AQUATICS REVENUE 10022300 44910 SWIMMING POOL (40,429) (49,376) (58,046) (65,856) (72,000) (65,000) (70,000) 10022300 Total Aquatics Revenue (40,429) (49,376) (58,046) (65,856) (72,000) (65,000) (70,000) RECREATION/PROGRAMS EXPENSES: AQUATICS EXPENSES 10022300 51110 REGULAR SALARIES & WAGES 17,821 16,574 23,078 20,495 21,447 21,447 23,629 10022300 51120 NON-REGULAR SALARIES & WAGES 50,079 62,513 47,360 68,393 68,200 68,200 69,100 10022300 51130 OVERTIME SALARIES & WAGES - - - - - - - 10022300 51150 ACCRUED SALARIES & BENEFITS (482) 571 - (10) - - - 10022300 51210 RETIREMENT (PERS)3,286 4,090 5,797 5,405 5,965 5,965 7,119 32 General Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End FY 2016 ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 BUDGET 10022300 51220 INSURANCE 2,932 2,836 3,613 836 500 500 355 10022300 51230 WORKERS COMP 2,815 3,371 3,698 4,823 3,737 3,737 3,881 10022300 51240 MEDICARE 1,024 1,185 1,022 1,296 1,278 1,278 1,327 10022300 51250 UNEMPLOYMENT 598 818 705 899 884 884 907 10022300 51260 FICA 3,105 3,876 2,936 4,229 4,229 4,229 4,285 10022300 51290 CELL PHONE STIPEND - - - 179 - 300 101 10022300 52100 CONTRACTED SERVICES - - 500 4,991 500 500 2,500 10022300 54100 SUPPLIES 28,396 22,697 21,500 29,627 25,000 25,000 19,000 10022300 54106 SPECIALTY SUPPLIES - - - - - - 18,500 10022300 55100 TELEPHONE 900 893 900 794 900 800 850 10022300 55210 UTILITIES 18,148 18,064 22,000 39,566 34,000 31,550 34,000 10022300 56120 EQUIPMENT MAINTENANCE & REPAIR 5,706 9,593 5,000 5,457 6,000 8,900 6,000 10022300 57100 CONFERENCE & TRAINING 3,669 3,149 3,000 58 3,900 1,409 - 10022300 57101 CONFERENCE & TRAINING - AQUATICS - - - - - - 5,000 10022300 57102 CONFERENCE & TRAINING - PARKS - - - - - 5,000 1,000 10022300 61500 INSURANCE ALLOCATION 2,260 2,407 2,435 2,435 - - - 10022300 Total Aquatics Expenses 140,255 152,636 143,544 189,474 176,540 179,699 197,554 RECREATION REVENUE 10022800 44915 RECREATION PROGRAM INCOME (159,731) (134,869) (739) - - - - 10022800 44916 SALE OF BROCHURE ADS (27,423) (24,395) (29,228) - (40,000) - - 10022800 46410 RECREATION DEPT. RENTALS (11,235) 1,500 (1,040) - (1,000) - - 10022800 Total Recreation Revenue (198,388) (157,764) (31,007) - (41,000) - - *Recreation Revenue has moved to Classes and Clinics Revenue 10022850 RECREATION ADMINISTRATION EXPENSES 10022810 51110 REGULAR SALARIES & WAGES 53,912 51,188 61,045 88,843 108,433 106,289 110,220 10022810 51120 NON-REGULAR SALARIES & WAGES 9,877 18,365 22,993 14,946 11,222 11,222 12,245 10022810 51130 OVERTIME SALARIES & WAGES (10) 111 - 186 216 1,000 1,000 10022810 51150 ACCRUED SALARIES & BENEFITS (573) (90) - 2,424 - - - 10022810 51210 RETIREMENT (PERS)9,561 12,855 17,089 22,166 28,113 27,091 31,729 10022810 51220 INSURANCE 11,085 12,302 15,019 13,806 17,006 20,480 26,710 10022810 51230 WORKERS COMP 2,742 3,060 5,464 6,402 1,750 5,569 6,317 10022810 51240 MEDICARE 973 1,074 1,509 1,502 1,709 1,542 2,149 10022810 51250 UNEMPLOYMENT 702 743 841 1,172 1,367 1,348 1,493 10022810 51260 FICA 634 927 1,914 1,018 687 687 754 10022810 51290 CELL PHONE STIPEND - - - 847 848 1,045 1,046 10022810 52100 CONTRACTED SERVICES 2,315 2,227 2,000 2,720 2,500 2,500 3,500 10022810 52600 RENT - - - - - 32,004 20,004 10022810 54100 SUPPLIES 5,341 11,981 6,000 7,477 6,500 6,500 6,500 10022810 54101 POSTAGE 4,544 3,601 3,800 294 3,800 3,800 4,000 10022810 55100 TELEPHONE 1,589 1,597 1,800 1,708 1,800 1,800 1,800 10022810 55210 UTILITIES - - 6,000 2,832 3,600 3,600 3,600 10022810 56300 BUILDING MAINTENANCE & REPAIR - - - - - - - 10022810 57100 CONFERENCE & TRAINING 712 180 500 2,318 2,400 3,911 5,000 10022810 57300 MEMBERSHIPS & SUBSCRIPTIONS 264 470 500 775 750 925 1,500 10022810 61200 PURCHASING ALLOCATION - - - - - - 8,589 10022810 61410 RENT ALLOCATION 2,921 - 13,222 11,226 3,222 3,222 - 10022810 61420 BUILDING MAINTENANCE ALLOCATIO 10,327 9,486 10,856 11,066 10,927 10,927 12,223 10022810 61422 IT ALLOCATION - - - - - - 29,508 10022810 61425 ALLOCATED UTILITIES 10,586 8,742 2,088 2,088 2,449 2,449 2,431 10022810 61500 INSURANCE ALLOCATION 1,663 1,771 1,837 1,837 - - 2,473 10022810 Total Recreation Administration Expenses 129,166 140,589 174,477 197,652 209,299 247,911 294,791 ADULT BASKETBALL REVENUE 10022821 44915 RECREATION PROGRAM INCOME (12,100) (17,486) (17,365) (13,815) (19,000) (16,000) (18,000) 10022821 Total Adult Basketball Revenue (12,100) (17,486) (17,365) (13,815) (19,000) (16,000) (18,000) ADULT BASKETBALL EXPENSES 10022821 51110 REGULAR SALARIES & WAGES 1,522 1,710 2,544 2,246 2,207 2,207 2,230 10022821 51120 NON-REGULAR SALARIES & WAGES - - 1,500 1,092 2,160 2,160 2,160 10022821 51130 OVERTIME SALARIES & WAGES - - - - - - - 10022821 51150 ACCRUED SALARIES & BENEFITS - - - 36 - - - 10022821 51210 RETIREMENT (PERS)- - 639 590 617 617 672 10022821 51220 INSURANCE - - 696 773 771 771 771 10022821 51230 WORKERS COMP 61 70 212 218 218 218 221 10022821 51240 MEDICARE 22 25 59 43 58 58 77 10022821 51250 UNEMPLOYMENT 18 17 40 40 54 54 54 10022821 51260 FICA 94 106 93 68 134 134 134 10022821 51290 CELL PHONE STIPEND - - - 16 17 17 17 10022821 52100 CONTRACTED SERVICES 6,930 9,532 8,800 10,673 11,800 11,800 12,500 10022821 54100 SUPPLIES 727 1,191 800 1,003 800 936 1,000 10022821 55100 TELEPHONE - - - - - - - 10022821 61410 RENT ALLOCATION - - - - - - - 10022821 Total Adult Basketball Expenses 9,374 12,652 15,383 16,797 18,836 18,972 19,836 ADULT SOFTBALL REVENUE 33 General Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End FY 2016 ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 BUDGET 10022822 44915 RECREATION PROGRAM INCOME (139,269) (136,881) (139,168) (123,497) (153,000) (140,000) (140,000) 10022822 Total Adult Softball Revenue (139,269) (136,881) (139,168) (123,497) (153,000) (140,000) (140,000) ADULT SOFTBALL EXPENSES 10022822 51110 REGULAR SALARIES & WAGES 27,911 26,550 28,346 28,902 29,279 37,151 30,845 10022822 51120 NON-REGULAR SALARIES & WAGES 4,292 3,645 3,665 4,220 5,000 5,000 5,000 10022822 51130 OVERTIME SALARIES & WAGES - - 165 173 - 10 - 10022822 51150 ACCRUED SALARIES & BENEFITS (355) (157) 355 (177) - - - 10022822 51210 RETIREMENT (PERS)4,956 6,100 7,120 7,624 8,167 10,458 9,295 10022822 51220 INSURANCE 5,651 6,756 7,006 5,948 5,716 6,703 5,622 10022822 51230 WORKERS COMP 1,373 1,323 1,517 2,099 1,660 2,035 1,729 10022822 51240 MEDICARE 478 463 468 446 440 546 592 10022822 51250 UNEMPLOYMENT 323 321 333 384 400 489 411 10022822 51260 FICA 266 241 238 224 310 310 310 10022822 51290 CELL PHONE - - 127 151 115 161 179 10022822 52100 CONTRACTED SERVICES 50,860 50,110 52,492 50,125 49,000 49,000 49,000 10022822 52180 SECURITY SERVICES 275 275 275 275 400 400 400 10022822 54100 SUPPLIES 10,624 12,754 14,680 18,092 13,000 16,000 15,000 10022822 55100 TELEPHONE 179 171 35 - - - - 10022822 Total Adult Softball Expenses 106,833 108,555 116,822 118,486 113,487 128,264 118,383 *Beginning FY 14/15 Adult Softball and Co-ed Softball have been combined CO-ED VOLLEYBALL REVENUE 10022824 44915 RECREATION PROGRAM INCOME (2,100) (1,800) (2,400) (2,700) (2,500) (3,000) (3,000) 10022824 Total Co-Ed Volleyball Revenue (2,100) (1,800) (2,400) (2,700) (2,500) (3,000) (3,000) CO-ED VOLLEYBALL EXPENSES 10022824 51110 REGULAR SALARIES & WAGES 1,162 1,072 1,348 661 694 694 763 10022824 51120 NON-REGULAR SALARIES & WAGES - - 700 758 - - 800 10022824 51150 ACCRUED SALARIES & BENEFITS (34) 12 - (0) - - - 10022824 51210 RETIREMENT (PERS)211 259 338 173 193 193 230 10022824 51220 INSURANCE 203 196 203 27 17 17 12 10022824 51230 WORKERS COMP 54 52 71 79 29 29 67 10022824 51240 MEDICARE 20 18 20 21 11 11 24 10022824 51250 UNEMPLOYMENT 14 13 13 15 8 8 18 10022824 51260 FICA - - - 47 - - 50 10022824 51290 CELL PHONE - - 10 2 - 4 4 10022824 52100 CONTRACTED SERVICES 680 1,117 - - 700 - - 10022824 54100 SUPPLIES 402 205 380 225 180 180 400 10022824 55100 TELEPHONE 7 6 - - - - - 10022824 Total Co-Ed Volleyball Expenses 2,718 2,949 3,083 2,007 1,832 1,136 2,368 YOUTH BASKETBALL REVENUE 10022831 44915 RECREATION PROGRAM INCOME (74,436) (71,708) (79,067) (85,620) (80,000) (96,000) (95,000) 10022831 Total Youth Basketball Revenue (74,436) (71,708) (79,067) (85,620) (80,000) (96,000) (95,000) YOUTH BASKETBALL EXPENSES 10022831 51110 REGULAR SALARIES & WAGES 17,447 16,489 17,568 17,811 17,948 17,948 18,766 10022831 51120 NON-REGULAR SALARIES & WAGES 14,393 12,715 14,700 16,669 15,500 15,500 15,950 10022831 51130 OVERTIME SALARIES & WAGES - - - - - 50 - 10022831 51150 ACCRUED SALARIES & BENEFITS (182) (137) - 176 - - - 10022831 51210 RETIREMENT (PERS)3,089 3,801 4,413 4,671 5,008 5,008 5,655 10022831 51220 INSURANCE 3,601 4,406 4,496 4,133 4,014 4,014 3,967 10022831 51230 WORKERS COMP 1,318 1,244 1,694 2,076 1,564 1,564 1,626 10022831 51240 MEDICARE 464 436 468 471 445 445 557 10022831 51250 UNEMPLOYMENT 403 302 322 379 374 374 388 10022831 51260 FICA 892 788 911 1,024 961 961 989 10022831 51290 CELL PHONE 114 109 120 104 81 81 114 10022831 52100 CONTRACTED SERVICES - 250 250 92 250 250 250 10022831 52600 RENT - - - 825 - 1,000 1,000 10022831 54100 SUPPLIES 7,919 9,788 8,000 10,235 8,000 8,500 10,000 10022831 55100 TELEPHONE - - - - - - - 10022831 61410 RENT ALLOCATION 3,360 3,571 3,500 - - - - 10022831 Total Youth Basketball Expenses 52,818 53,763 56,442 58,665 54,145 55,695 59,262 YOUTH SOFTBALL REVENUE 10022832 44915 RECREATION PROGRAM INCOME (14,205) (15,643) (18,865) (17,266) (19,000) (18,000) (18,000) 10022832 Total Youth Softball Revenue (14,205) (15,643) (18,865) (17,266) (19,000) (18,000) (18,000) YOUTH SOFTBALL EXPENSES 10022832 51110 REGULAR SALARIES & WAGES 3,485 3,215 3,543 3,967 4,153 4,153 4,574 10022832 51120 NON-REGULAR SALARIES & WAGES 1,616 2,200 1,720 2,160 2,400 2,400 2,400 10022832 51150 ACCRUED SALARIES & BENEFITS (101) 36 - (2) - - - 10022832 51210 RETIREMENT (PERS)632 779 890 1,037 1,155 1,155 1,379 10022832 51220 INSURANCE 610 587 609 162 97 97 69 10022832 51230 WORKERS COMP 226 246 276 345 272 272 289 10022832 51240 MEDICARE 82 86 76 90 93 93 99 34 General Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End FY 2016 ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 BUDGET 10022832 51250 UNEMPLOYMENT 65 60 52 63 65 65 70 10022832 51260 FICA 100 136 106 134 149 149 149 10022832 51290 CELL PHONE - - 25 13 - 20 20 10022832 52100 CONTRACTED SERVICES 2,954 2,841 200 - 200 - - 10022832 54100 SUPPLIES - - 2,800 2,637 2,800 2,800 2,800 10022832 55100 TELEPHONE 20 19 - - - - - 10022832 Total Youth Softball Expenses 9,691 10,204 10,297 10,606 11,384 11,204 11,849 DAY CAMP REVENUE 10022840 44915 RECREATION PROGRAM INCOME (101,503) (113,362) (103,380) (122,673) (112,000) (112,000) (111,500) 10022840 Total Day Camp Expenses (101,503) (113,362) (103,380) (122,673) (112,000) (112,000) (111,500) DAY CAMP EXPENSES 10022840 51110 REGULAR SALARIES & WAGES 5,809 5,358 5,739 6,611 6,921 6,921 7,623 10022840 51120 NON-REGULAR SALARIES & WAGES 71,135 70,267 71,760 67,347 75,840 75,840 77,520 10022840 51150 ACCRUED SALARIES & BENEFITS (168) 60 - (3) - - - 10022840 51210 RETIREMENT (PERS)1,054 1,298 1,442 1,728 1,925 1,925 2,297 10022840 51220 INSURANCE 1,017 979 1,014 270 162 162 115 10022840 51230 WORKERS COMP 3,121 3,153 4,069 3,988 1,069 1,069 3,592 10022840 51240 MEDICARE 1,129 1,109 1,124 1,075 1,196 1,196 1,232 10022840 51250 UNEMPLOYMENT 686 765 775 743 827 827 852 10022840 51260 FICA 4,410 4,357 4,449 4,176 4,703 4,703 4,807 10022840 51290 CELL PHONE STIPEND - - - 22 - 33 33 10022840 54100 SUPPLIES 14,717 12,175 10,000 11,763 11,500 11,500 12,000 10022840 55100 TELEPHONE 123 123 140 115 100 - - 10022840 Total Day Camp Expenses 103,033 99,644 100,512 97,835 104,243 104,176 110,071 CLASSES & CLINICS REVENUE 10022850 44915 RECREATION PROGRAM INCOME - (120,817) (101,418) (125,000) (101,000) (110,000) 10022850 44916 SALE OF BROCHURE ADS - - - (29,458) (30,000) (30,000) (30,000) 10022850 46410 RECREATION DEPTARTMENT RENTALS - - - (23) - - - 10022850 Total Classes & Clinics Revenue - - (120,817) (130,899) (155,000) (131,000) (140,000) CLASSES & CLINICS EXPENSES 10022850 52100 CONTRACTED SERVICES 118,986 97,754 95,000 74,246 93,750 85,000 80,000 10022850 54100 SUPPLIES 31,455 29,020 30,500 29,488 30,500 30,000 35,000 10022850 54101 POSTAGE - - - 1,941 - - - 10022850 Total Classes & Clinics Expenses 150,442 126,774 125,500 105,675 124,250 115,000 115,000 SPECIAL ACTIVITIES REVENUE 10022860 46440 SPECIAL EVENT REIMBURSEMENT (6,000) (16,000) (20,000) (30,000) (30,000) (30,000) (30,000) 10022860 Total Special Activities Revenue (6,000) (6,000) (16,000) (30,000) (30,000) (30,000) (30,000) SPECIAL ACTIVITIES EXPENSES 10022860 51110 REGULAR SALARIES & WAGES - - - 444 - 7,473 4,275 10022860 51120 NON-REGULAR SALARIES & WAGES - - - 7,996 - 6,281 3,600 10022860 51130 OVERTIME SALARIES & WAGES - - 20,030 10,715 16,000 16,816 17,978 10022860 51210 RETIREMENT (PERS)- - - 1,896 - 2,780 1,289 10022860 51230 WORKERS COMP - - - 1,880 - 1,284 334 10022860 51240 MEDICARE - - - 421 - 408 376 10022860 51250 UNEMPLOYMENT - - - 345 - 306 259 10022860 51260 FICA - - - 559 - 455 782 10022860 Total Special Activities Expenses - - 20,030 24,257 16,000 35,803 28,893 Total Recreation/Revenues (633,125) (612,595) (615,608) (620,806) (683,500) (611,000) (625,500) Total Recreation/Programs 704,329 707,765 766,090 821,454 830,016 897,860 958,007 71,205 95,170 150,482 200,649 146,516 286,860 332,507 INFORMATION TECHNOLOGY EXPENSES 10022900 44299 GENERAL GOVERNMENT CHARGES*(362,373) (392,799) (566,448) (607,635) - - - 10022900 51110 REGULAR SALARIES & WAGES 184,457 167,993 179,520 132,478 44,321 67,750 - 10022900 51120 NON-REGULAR SALARIES & WAGES - - - 56,912 1,349 16,225 - 10022900 51130 OVERTIME SALARIES & WAGES 1,890 2,191 1,932 5,960 6,800 4,513 - 10022900 51140 STAND-BY SALARIES & WAGES 23,425 24,430 47,272 25,351 6,800 12,583 - 10022900 51150 ACCRUED SALARIES & BENEFITS 499 2,039 - (10,130) - - - 10022900 51210 RETIREMENT (PERS)31,962 39,425 56,963 33,220 12,390 19,071 - 10022900 51220 INSURANCE 31,818 34,971 39,378 30,134 7,887 20,908 - 10022900 51230 WORKERS COMP 8,875 8,416 12,008 13,550 2,840 5,158 - 10022900 51240 MEDICARE 2,999 2,938 3,315 3,160 598 1,679 - 10022900 51250 UNEMPLOYMENT 2,220 2,043 2,269 2,478 516 1,228 - 10022900 51260 FICA - - - 3,176 1,488 908 - 10022900 51290 CELL PHONE - - - 1,259 423 830 - 10022900 52100 CONTRACTED SERVICES 107,181 133,504 77,601 169,219 32,500 36,461 - 10022900 54100 SUPPLIES 17,875 16,725 49,346 26,610 12,500 11,009 - 10022900 54101 POSTAGE 129 3 250 39 62 7 - 10022900 54320 SOFTWARE - - 125,097 177,850 31,250 40,403 - 10022900 55100 TELEPHONE 5,591 5,369 6,250 2,992 1,250 1,528 - 10022900 56120 EQUIPMENT MAINTENANCE & REPAIR 15,121 18,767 28,600 24,585 9,000 6,778 - 35 General Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End FY 2016 ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 BUDGET 10022900 56300 BUILDING MAINTENANCE & REPAIR - - - - - - - 10022900 57100 CONFERENCE & TRAINING 3,988 10,366 17,500 3,200 2,375 692 - 10022900 57300 MEMBERSHIPS & SUBSCRIPTIONS - 302 500 1,534 200 465 - 10022900 61410 RENT ALLOCATION 3,257 - 2,655 2,655 664 664 - 10022900 61420 BUILDING MAINTENANCE ALLOCATION 11,515 8,574 8,946 9,119 2,251 2,251 - 10022900 61425 ALLOCATED UTILITIES 2,267 1,699 1,720 2,018 505 505 - 10022900 61500 INSURANCE ALLOCATION 384 409 413 413 - - - 10022900 Total Information Technology Expenses 93,080 87,364 95,087 110,146 177,969 251,616 - * Information Technology has moved to 20922900. COMMUNITY PLANNING EXPENSES 10023100 51110 REGULAR SALARIES & WAGES 208,244 186,628 270,359 294,766 285,614 285,614 260,755 10023100 51120 NON-REGULAR SALARIES & WAGES - - 2,543 2,144 2,990 307 - 10023100 51130 OVERTIME SALARIES & WAGES - - - - - - - 10023100 51150 ACCRUED SALARIES & BENEFITS (1,369) 5,109 5,766 3,832 - - - 10023100 51210 RETIREMENT (PERS)38,006 45,679 69,729 73,929 78,301 78,301 74,542 10023100 51220 INSURANCE 35,238 35,309 35,247 29,887 30,618 30,618 35,888 10023100 51230 WORKERS COMP 8,827 8,463 12,466 17,760 8,111 10,795 12,385 10023100 51240 MEDICARE 3,138 2,778 3,797 3,984 3,753 3,753 4,239 10023100 51250 UNEMPLOYMENT 2,240 2,054 2,887 3,243 3,117 3,117 2,921 10023100 51260 FICA - - 158 133 185 19 - 10023100 51290 CELL PHONE STIPEND - - 29 199 198 198 198 10023100 52100 CONTRACTED SERVICES 201,928 259,863 94,601 122,367 31,000 102,057 6,000 10023100 52107 CONTRACTED SERVICES - EIR - - - - - - 100,000 10023100 54100 SUPPLIES 2,374 1,079 378 4,844 3,000 3,000 3,000 10023100 54101 POSTAGE 1,175 1,834 1,518 1,334 1,500 1,500 1,500 10023100 55100 TELEPHONE 1,133 1,105 1,158 1,067 1,000 1,000 1,000 10023100 55210 UTILITIES 1,533 1,226 - - - - - 10023100 56120 EQUIPMENT MAINTENANCE & REPAIR - - - 140 500 500 500 10023100 57100 CONFERENCE & TRAINING (275) 66 360 746 1,500 1,500 4,000 10023100 57300 MEMBERSHIPS & SUBSCRIPTIONS 50 991 1,014 - 2,600 - - 10023100 61200 PURCHASING ALLOCATION - - - - - - 3,459 10023100 61410 RENT ALLOCATION 2,203 - 2,526 2,526 2,526 2,526 - 10023100 61420 BUILDING MAINTENANCE ALLOCATION 7,791 6,186 8,138 8,678 8,569 8,569 9,583 10023100 61422 IT ALLOCATION - - - - - - 12,997 10023100 61425 ALLOCATED UTILITIES - - 1,637 1,920 1,920 1,920 1,906 10023100 61500 INSURANCE ALLOCATION 3,155 3,361 3,399 3,399 - 3,399 1,447 10023100 Total Community Planning Expenses 515,391 561,732 517,710 576,900 467,002 538,693 536,320 BUILDING INSPECTION EXPENSES 10023320 51110 REGULAR SALARIES & WAGES 121,986 116,752 163,013 164,109 168,846 168,846 158,772 10023320 51150 ACCRUED SALARIES & BENEFITS (3,750) 6,036 2,718 1,143 - - - 10023320 51210 RETIREMENT (PERS)22,541 29,023 41,616 42,569 46,688 46,688 46,974 10023320 51220 INSURANCE 18,820 20,467 22,112 14,727 14,015 14,015 15,170 10023320 51230 WORKERS COMP 5,039 5,191 7,496 9,714 1,473 7,162 7,158 10023320 51240 MEDICARE 1,623 1,549 2,102 2,050 2,013 2,013 2,452 10023320 51250 UNEMPLOYMENT 1,273 1,260 1,736 1,776 1,783 1,783 1,698 10023320 51290 CELL PHONE STIPEND - - 49 331 330 330 330 10023320 52100 CONTRACTED SERVICES 37,375 16,571 19,889 38,061 30,000 30,000 40,000 10023320 54100 SUPPLIES 1,963 1,091 785 3,787 6,000 4,000 4,000 10023320 54101 POSTAGE 809 1,203 730 1,038 1,000 1,000 1,000 10023320 55100 TELEPHONE 689 669 648 381 600 600 600 10023320 56130 EXTERNAL SERVICES 1,164 1,399 1,359 1,285 1,400 1,400 1,400 10023320 57100 CONFERENCE & TRAINING 3,086 758 1,267 3,464 2,000 2,000 4,000 10023320 57300 MEMBERSHIPS & SUBSCRIPTIONS 575 340 340 635 800 800 800 10023320 61200 PURCHASING ALLOCATION - - - - - - 1,399 10023320 61410 RENT ALLOCATION 677 - 770 770 770 770 - 10023320 61420 BUILDING MAINTENANCE ALLOCATIO 2,389 2,486 2,480 2,644 2,611 2,611 2,920 10023320 61422 IT ALLOCATION - - - - - - 7,783 10023320 61425 ALLOCATED UTILITIES 471 493 499 585 585 585 581 10023320 61500 INSURANCE ALLOCATION 1,023 1,090 1,102 1,102 - - 812 10023320 Total Building Inspection Expenses 217,752 206,377 270,711 290,170 280,914 284,603 297,849 ENGINEERING EXPENSES 10024210 51110 REGULAR SALARIES & WAGES 165,322 145,862 86,837 80,138 68,596 73,000 90,969 10024210 51120 NON-REGULAR SALARIES & WAGES - - - - 15,000 25,523 - 10024210 51130 OVERTIME SALARIES & WAGES - - - 67 - 4 - 10024210 51150 ACCRUED SALARIES & BENEFITS (14,679) 1,323 (11,742) (1,040) - - - 10024210 51210 RETIREMENT (PERS)30,158 34,850 20,945 17,963 18,832 16,986 26,790 10024210 51220 INSURANCE 23,898 22,769 10,714 6,091 6,255 8,262 12,177 10024210 51230 WORKERS COMP 7,088 6,558 3,949 4,719 3,691 4,855 4,269 10024210 51240 MEDICARE 2,486 2,197 1,181 1,065 1,066 1,501 1,458 10024210 51250 UNEMPLOYMENT 1,797 1,592 917 863 869 1,090 997 10024210 51260 FICA - - - - 930 1,138 - 36 General Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End FY 2016 ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 BUDGET 10024210 51290 CELL PHONE STIPEND - - 23 223 227 518 387 10024210 52100 CONTRACTED SERVICES 12,003 143 4,900 9 6,000 60,000 20,000 10024210 54100 SUPPLIES 3,864 1,576 3,004 3,614 4,000 5,000 5,000 10024210 54101 POSTAGE 737 484 249 356 400 500 500 10024210 55100 TELEPHONE 1,510 1,511 1,267 1,185 1,200 1,200 1,200 10024210 56110 CITY GARAGE - PARTS 53 26 - 23 23 23 37 10024210 56111 CITY GARAGE - LABOR 1,408 694 - 603 603 603 1,130 10024210 56120 EQUIPMENT MAINTENANCE & REPAIR 14 - - - 500 400 800 10024210 56130 EXTERNAL SERVICES 659 519 333 335 700 200 500 10024210 56210 FUEL & FLUIDS 331 312 349 256 500 400 500 10024210 57100 CONFERENCE & TRAINING 613 2,687 4,665 2,970 4,100 3,525 2,500 10024210 57300 MEMBERSHIPS & SUBSCRIPTIONS 893 1,533 945 2,067 3,200 2,000 3,500 10024210 59101 FEES 5,400 7,279 7,536 7,279 8,000 8,740 10,000 10024210 61200 PURCHASING ALLOCATION - - - - - - 783 10024210 61410 RENT ALLOCATION 3,490 - 2,463 2,463 2,463 2,463 - 10024210 61420 BUILDING MAINTENANCE ALLOCATIO 12,338 7,955 7,934 8,460 8,354 8,354 9,344 10024210 61422 IT ALLOCATION - - - - - - 9,672 10024210 61425 ALLOCATED UTILITIES 2,429 1,576 1,596 1,872 1,872 1,872 1,858 10024210 61500 INSURANCE ALLOCATION 6,225 6,631 6,753 6,753 - - 1,858 10024210 Total Engineering Expenses 268,035 248,078 154,818 148,332 157,381 228,157 206,229 TRAFFIC SIGNAL OPERATIONS EXPENSES 10024214 52100 CONTRACTED SERVICES 7,531 35,345 15,000 19,521 34,000 20,000 30,000 10024214 54100 SUPPLIES 399 857 500 400 - 1,200 1,500 10024214 55210 UTILITIES 7,214 7,172 8,000 287 1,000 1,300 1,500 10024214 61200 PURCHASING ALLOCATION - - - - - - 986 10024214 61422 IT ALLOCATION - - - - - - 4,912 10024214 61500 INSURANCE ALLOCATION - - - - - - 94 10024214 Total Traffic Signal Operations Expenses 15,144 43,374 23,500 20,208 35,000 22,500 38,992 STREETS EXPENSES 10024220 51110 REGULAR SALARIES & WAGES 462,723 418,488 349,776 346,946 402,171 349,087 255,348 10024220 51120 NON-REGULAR SALARIES & WAGES 30,291 16,509 17,280 30,502 30,000 30,000 - 10024220 51130 OVERTIME SALARIES & WAGES 8,763 4,633 8,365 8,985 14,357 14,357 12,000 10024220 51140 STAND-BY SALARIES & WAGES - - 20,598 20,968 21,806 21,806 - 10024220 51150 ACCRUED SALARIES & BENEFITS 5,494 (582) (7,630) 8,145 - - - 10024220 51210 RETIREMENT (PERS)79,452 96,687 87,741 90,523 110,733 93,285 75,471 10024220 51220 INSURANCE 86,053 93,585 88,373 85,874 103,272 97,581 74,632 10024220 51230 WORKERS COMP 20,980 19,129 17,624 26,245 22,371 19,990 13,926 10024220 51240 MEDICARE 7,160 6,515 5,775 5,695 5,801 5,099 4,748 10024220 51250 UNEMPLOYMENT 5,286 4,643 4,075 4,801 5,328 4,755 3,280 10024220 51260 FICA 1,878 1,027 1,067 1,895 1,860 111 - 10024220 51290 CELL PHONE STIPEND - - 117 884 885 766 1,566 10024220 52100 CONTRACTED SERVICES 149,281 17,241 48,804 20,832 34,000 72,000 40,000 10024220 52180 SECURITY SERVICES 327 327 327 82 - - - 10024220 54100 SUPPLIES - - 9,131 - 1,000 1,000 - 10024220 54101 POSTAGE 49 31 22 9 70 20 50 10024220 54102 SMALL TOOLS 2,851 3,237 4,431 1,601 4,500 6,000 10,000 10024220 54120 PW - SPECIAL SUPPLIES 21,744 18,434 16,282 32,326 18,000 20,000 10,000 10024220 54121 PW - ASPHALT CONCRETE 12,406 20,906 19,939 55,432 70,000 142,166 50,000 10024220 54122 PW - AGGREGATE BASE 5,744 3,645 1,015 1,275 7,000 2,800 7,000 10024220 54124 PW - CONCRETE/SUPPLIES 7,146 5,246 3,605 3,084 7,000 2,950 13,000 10024220 54125 PW - TRAFFIC PAINT 10,205 5,534 6,557 5,617 8,000 4,000 8,000 10024220 54126 PW - TRAFFIC MARKING POWDER 8,189 4,457 5,356 4,130 5,360 5,360 5,360 10024220 54127 PW - SIGN POSTS/SHEETING 10,995 4,159 6,188 7,658 9,000 4,500 9,000 10024220 54128 PW - COLD PATCH MATERIAL 1,612 771 - - 2,000 11,817 2,000 10024220 54129 PW - TACK OIL 1,008 960 2,884 2,506 3,000 4,900 6,000 10024220 54130 PW - SAFETY 3,594 2,659 1,845 3,774 3,500 4,000 4,000 10024220 54131 PW - BARRICADES & CONES - - 1,992 - 2,000 1,000 2,000 10024220 55100 TELEPHONE 1,747 1,543 1,670 970 1,000 1,000 1,100 10024220 55210 UTILITIES - - 5,418 5,738 4,500 4,500 4,500 10024220 56110 CITY GARAGE - PARTS 2,371 3,478 2,297 3,626 3,626 3,626 12,830 10024220 56111 CITY GARAGE - LABOR 63,257 92,873 60,155 96,815 96,815 96,815 59,667 10024220 56120 EQUIPMENT MAINTENANCE & REPAIR - 584 633 47 700 200 700 10024220 56130 EXTERNAL SERVICES 27,518 30,729 44,269 34,483 35,000 35,000 35,000 10024220 56210 FUEL & FLUIDS 37,359 32,993 32,099 38,599 31,000 32,500 35,000 10024220 56410 EQUIPMENT RENTAL - PRIVATE 152 626 - 1,776 6,700 6,700 6,500 10024220 57100 CONFERENCE & TRAINING 1,378 656 1,348 666 2,500 1,000 2,000 10024220 59101 FEES - - - - - 1,000 1,000 10024220 61200 PURCHASING ALLOCATION - - - - - - 5,233 10024220 61410 RENT ALLOCATION 417 - 756 756 756 756 - 10024220 61420 BUILDING MAINTENANCE ALLOCATION 1,474 2,443 2,437 2,598 2,565 2,565 2,868 10024220 61422 IT ALLOCATION - - - - - - 19,080 10024220 61425 ALLOCATED UTILITIES 5,440 5,563 490 490 574 574 570 10024220 61430 CORP YARD ALLOCATION 7,937 8,039 21,793 14,889 23,194 23,194 14,366 10024220 61500 INSURANCE ALLOCATION 23,877 25,434 25,954 25,954 - - 27,234 10024220 61700 DISPATCH - - - - - - - 37 General Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End FY 2016 ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 BUDGET 10024220 Total Streets Expenses 1,116,157 953,205 920,859 997,196 1,101,944 1,128,780 835,029 STORM DRAINS 10024224 51110 REGULAR SALARIES & WAGES - - - - - - 58,617 10024224 51210 RETIREMENT (PERS)- - - - - - 17,484 10024224 51220 INSURANCE - - - - - - 16,898 10024224 51230 WORKERS COMP - - - - - - 3,212 10024224 51240 MEDICARE - - - - - - 1,102 10024224 51250 UNEMPLOYMENT - - - - - - 767 10024224 51290 CELL PHONE STIPEND - - - - - - 159 10024224 61500 INSURANCE ALLOCATION - - - - - - 280 10024424 Total Storm Drains Expenses - - - - - - 98,519 CORPORATION YARD EXPENSES 10024300 44293 ALLOCATED CORP YARD COSTS - - - (69,867) (62,776) (92,775) - 10024300 44299 GENERAL GOVERNMENT CHARGES (31,748) (32,156) (100,799) - - - - 10024300 51110 REGULAR SALARIES & WAGES 4,508 4,532 10,464 10,703 10,841 16,989 - 10024300 51150 ACCRUED SALARIES & BENEFITS 528 (48) - 48 - - - 10024300 51210 RETIREMENT (PERS)852 1,063 2,744 2,828 3,008 4,736 - 10024300 51220 INSURANCE 622 606 1,381 338 247 1,747 - 10024300 51230 WORKERS COMP 193 203 549 611 452 793 - 10024300 51240 MEDICARE 64 65 152 139 131 224 - 10024300 51250 UNEMPLOYMENT 48 49 104 112 111 189 - 10024300 51290 CELL PHONE STIPEND - - - 44 46 81 - 10024300 52100 CONTRACTED SERVICES 5,182 5,708 24,380 5,147 23,700 14,000 - 10024300 52180 SECURITY SERVICES - - - 245 9,000 9,000 - 10024300 54100 SUPPLIES 2,441 7,142 2,700 13,538 8,500 8,500 - 10024300 54102 SMALL TOOLS - - - - - - - 10024300 55100 TELEPHONE 1,966 2,142 2,000 2,148 2,050 2,050 - 10024300 55210 UTILITIES 1,310 2,003 2,000 1,844 1,700 1,700 - 10024300 56110 CITY GARAGE - PARTS 24 59 43 79 79 - - 10024300 56111 CITY GARAGE - LABOR 656 1,562 1,143 2,111 2,111 600 - 10024300 56130 EXTERNAL SERVICES 888 344 250 787 300 500 - 10024300 56210 FUEL & FLUIDS - - 400 165 500 - - 10024300 61500 INSURANCE ALLOCATION 1,876 1,998 2,021 2,021 - - - 10024300 Total Corporation Yard Expenses (10,589) (4,728) (50,468) (26,959) - (31,666) - * Corporation Yard has moved to 20824300 TRAFFIC SIGNALS EXPENSES 10026630 52100 CONTRACTED SERVICES - - - - - - - 10026630 54100 SUPPLIES - - - 644 - 101 - 10026630 55210 UTILITIES - - - 7,436 - 4,334 - 10026630 Total Traffic Signals Expenses - - - 8,080 - 4,435 - PATROL EXPENSES 10520210 51110 REGULAR SALARIES & WAGES 1,965,870 1,993,664 2,290,084 2,078,955 2,469,913 2,244,631 2,519,106 10520210 51130 OVERTIME SALARIES & WAGES 317,655 345,821 467,021 374,679 350,000 350,000 200,000 10520210 51140 STAND-BY SALARIES & WAGES 1,016 16 527 2,223 972 972 972 10520210 51150 ACCRUED SALARIES & BENEFITS (19,816) (2,855) 4,615 16,486 - - - 10520210 51210 RETIREMENT (PERS)716,522 830,473 970,138 843,124 1,062,557 950,058 643,525 10520210 51220 PERS UNFUNDED LIABILITY - - - - - - 515,204 10520210 51220 INSURANCE 396,374 417,980 470,180 406,467 518,433 466,032 513,342 10520210 51230 WORKERS COMP 92,701 98,694 122,152 153,906 125,360 133,778 128,009 10520210 51240 MEDICARE 30,459 30,949 35,977 31,777 31,720 36,588 41,577 10520210 51250 UNEMPLOYMENT 21,752 22,359 27,762 28,159 29,859 31,047 30,272 10520210 51260 FICA - 898 - - - 8 - 10520210 51270 UNIFORM ALLOWANCE 24,951 25,853 27,714 25,414 30,000 30,000 31,000 10520210 51290 CELL PHONE STIPEND - - 1,406 9,508 12,018 11,751 12,144 10520210 52100 CONTRACTED SERVICES 50,905 47,296 68,109 77,704 80,200 70,000 83,200 10520210 52180 SECURITY SERVICES 240 475 394 250 350 350 350 10520210 54100 SUPPLIES 55,585 53,971 100,515 86,871 65,500 65,500 65,500 10520210 54101 POSTAGE 4,115 3,710 4,295 4,297 4,000 3,500 4,000 10520210 54201 PRISONER EXPENSE 4,492 8,465 10,458 10,330 12,000 12,000 12,000 10520210 54202 MAJOR CRIME INVETIGATIONS 1,713 1,867 4,158 6,815 7,500 7,500 7,500 10520210 55100 TELEPHONE 48,755 49,221 50,040 42,600 39,980 35,000 39,980 10520210 56110 CITY GARAGE - PARTS 2,613 3,075 3,923 3,423 3,423 3,423 13,563 10520210 56111 CITY GARAGE - LABOR 69,738 82,110 104,480 91,386 82,004 82,004 92,839 10520210 56120 EQUIPMENT MAINTENANCE & REPAIR 1,335 4,770 1,037 3,357 3,500 2,000 3,500 10520210 56130 EXTERNAL SERVICES 40,758 48,282 35,533 54,194 45,000 45,000 45,000 10520210 56210 FUEL & FLUIDS 57,348 65,778 77,094 71,974 65,000 65,000 65,000 10520210 57100 CONFERENCE & TRAINING 27,361 24,214 32,380 45,186 28,000 60,500 60,000 10520210 57300 MEMBERSHIPS & SUBSCRIPTIONS 2,936 2,724 2,630 3,462 4,000 4,735 4,200 10520210 59400 OTHER EXPENSES - - - 1,638 - - - 10520210 61100 GENERAL GOVERNMENT ALLOCATION 120,512 130,052 185,405 198,574 - - - 10520210 61200 PURCHASING ALLOCATION - - - - - - 6,575 10520210 61300 BILLING AND COLLECTION ALLOCATION - - - - - - 15 10520210 61410 RENT ALLOCATION 27,723 - 27,878 27,878 27,878 27,878 - 38 General Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End FY 2016 ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 BUDGET 10520210 61420 BUILDING MAINTENANCE ALLOCATION 98,018 90,038 89,805 95,760 94,557 94,557 118,172 10520210 61422 IT ALLOCATION - - - - - - 153,586 10520210 61425 ALLOCATED UTILITIES 19,295 17,842 18,065 21,187 21,187 21,187 23,504 10520210 61500 INSURANCE ALLOCATION 65,661 69,942 72,625 71,385 - - 69,621 10520210 61700 DISPATCH 479,057 460,340 513,374 476,084 476,084 467,084 412,792 10520210 62100 CENTRAL SERVICES OUT - - - - - - 443,069 10520210 94500 LEASE PAYMENTS 5,236 4,507 4,632 4,548 4,900 4,900 4,900 10520210 Total Patrol Expenses 4,730,878 4,932,534 5,824,405 5,369,600 5,695,895 5,326,983 6,364,017 POLICE VOLUNTEER EXPENSES 10520214 51110 REGULAR SALARIES & WAGES - - - - - - - 10520214 51120 NON-REGULAR SALARIES & WAGES 12,751 2,401 - 3,648 - - - 10520214 51150 ACCRUED SALARIES & BENEFITS - - - - - - - 10520214 51210 RETIREMENT (PERS)- - - 283 - - - 10520214 51230 WORKERS COMP - - - 201 - - - 10520214 51240 MEDICARE - - - 53 - - - 10520214 51250 UNEMPLOYMENT - - - 36 - - - 10520214 51260 FICA - - - 159 - - - 10520214 52100 CONTRACTED SERVICES - - - - - 900 900 10520214 54100 SUPPLIES 1,717 540 4,300 3,961 4,300 4,300 4,300 10520214 57100 CONFERENCE & TRAINING - - 15,000 - 15,000 1,500 15,000 10520214 Total Police Volunteer Expenses 14,468 2,940 19,300 8,342 19,300 6,700 20,200 COPS GRANT EXPENSES 10520216 51110 REGULAR SALARIES & WAGES 55,972 60,770 66,295 71,463 - - - 10520216 51130 OVERTIME SALARIES & WAGES 18,013 18,417 12,265 34,039 - - - 10520216 51140 STAND-BY SALARIES & WAGES 185 - 29,811 130 - - - 10520216 51150 ACCRUED SALARIES & BENEFITS - - - 3,050 - - - 10520216 51210 RETIREMENT (PERS)25,176 29,484 15,747 34,055 - - - 10520216 51220 INSURANCE 16,675 16,355 4,124 15,912 - - - 10520216 51230 WORKERS COMP 2,976 3,296 1,139 6,510 - - - 10520216 51240 MEDICARE 1,035 945 663 1,050 - - - 10520216 51250 UNEMPLOYMENT 755 800 500 1,190 - - - 10520216 51270 UNIFORM ALLOWANCE 1,029 1,066 - 1,000 - - - 10520216 51290 CELL PHONE STIPEND - - - 421 - - - 10520216 52100 CONTRACTED SERVICES - - - - - - - 10520216 54100 SUPPLIES - - - - - - - 10520216 55100 TELEPHONE 691 405 - - - - - 10520216 57100 CONFERENCE & TRAINING - - - - - - - 10520216 Total COPS Grant Expenses 122,508 131,539 130,544 168,820 - - - POLICE CSO EXPENSES 10520218 51110 REGULAR SALARIES & WAGES - - - 124,885 176,326 180,984 184,659 10520218 51120 NON-REGULAR SALARIES & WAGES - - - - 20,326 20,681 33,822 10520218 51130 OVERTIME SALARIES & WAGES - - - 9,059 13,494 13,494 13,500 10520218 51140 STAND-BY SALARIES & WAGES - - - - - - - 10520218 51150 ACCRUED SALARIES & BENEFITS - - - 2,580 - - - 10520218 51210 RETIREMENT (PERS)- - - 41,434 56,217 63,907 76,568 10520218 51220 INSURANCE - - - 33,185 56,410 57,517 62,897 10520218 51230 WORKERS COMP - - - 8,923 10,768 10,724 11,957 10520218 51240 MEDICARE - - - 1,812 2,713 2,786 4,083 10520218 51250 UNEMPLOYMENT - - - 1,635 2,566 2,532 2,829 10520218 51260 FICA - - - - - 9 - 10520218 51270 UNIFORM ALLOWANCE - - - 3,123 4,000 4,000 4,000 10520218 51290 CELL PHONE STIPEND - - - 843 1,260 1,260 1,260 10520218 52100 CONTRACTED SERVICES - - - - - - - 10520218 55100 TELEPHONE - - - - - - - 10520218 Total Police CSO Expenses - - - 227,480 344,080 357,894 395,575 MAJOR CRIMES TASK FORCE EXPENSES 10520224 51110 REGULAR SALARIES & WAGES 81,347 80,303 80,539 85,562 78,964 77,010 78,964 10520224 51130 OVERTIME SALARIES & WAGES 26,711 26,458 30,527 27,376 28,067 28,067 28,000 10520224 51140 STAND-BY SALARIES & WAGES - - - - - - - 10520224 51150 ACCRUED SALARIES & BENEFITS (383) (201) - (2,701) - - - 10520224 51210 RETIREMENT (PERS)30,449 34,811 36,218 37,821 39,816 38,325 24,174 10520224 51220 INSURANCE 10,590 10,184 15,747 9,293 9,242 11,557 8,764 10520224 51230 WORKERS COMP 4,440 4,510 5,831 6,652 3,705 4,911 3,711 10520224 51240 MEDICARE 1,582 1,546 1,610 1,615 1,099 1,459 1,273 10520224 51250 UNEMPLOYMENT 1,107 1,095 805 1,217 883 1,169 878 10520224 51270 UNIFORM ALLOWANCE 2,000 434 1,000 1,000 1,000 1,000 1,000 10520224 52100 CONTRACTED SERVICES 3,819 3,659 3,500 - 3,500 4,500 4,500 10520224 56130 EXTERNAL SERVICES 1,272 1,475 2,550 2,454 2,550 2,550 2,550 10520224 56210 FUEL & FLUIDS 6,023 9,713 6,500 5,873 7,000 5,000 7,000 10520224 57100 CONFERENCE & TRAINING 180 459 1,500 - 1,500 - 1,500 10520224 61500 INSURANCE ALLOCATION 1,109 1,181 1,240 1,240 - - - 10520224 Total Major Crimes Task Force Expenses 170,245 175,627 187,567 177,401 177,326 175,548 162,314 39 General Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End FY 2016 ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 BUDGET Total Police Expenses 5,038,098 5,242,640 6,161,816 5,951,643 6,236,601 5,867,125 6,942,106 FIRE ADMINISTRATION EXPENSES 10521210 51110 REGULAR SALARIES & WAGES 1,367,447 1,335,814 1,253,816 878,349 858,058 860,362 842,387 10521210 51120 NON-REGULAR SALARIES & WAGES 41,163 93,121 85,295 39,358 31,200 31,479 - 10521210 51130 OVERTIME SALARIES & WAGES 162,769 208,405 291,898 108,951 146,272 146,272 110,000 10521210 51150 ACCRUED SALARIES & BENEFITS (5,071) 5,108 (50,367) (3,513) - - - 10521210 51210 RETIREMENT (PERS)346,077 387,232 367,127 284,839 290,178 295,402 156,023 10521210 51211 PER UNFUNDED LIABILITY - - - - - - 279,150 10521210 51220 INSURANCE 168,184 168,077 132,725 80,861 83,273 80,945 84,951 10521210 51230 WORKERS COMP 66,364 69,842 71,615 60,204 40,404 46,482 38,809 10521210 51240 MEDICARE 23,332 23,103 22,758 14,405 12,936 15,868 13,297 10521210 51250 UNEMPLOYMENT 16,623 16,952 16,753 11,004 9,625 11,234 9,181 10521210 51260 FICA 2,610 5,623 4,167 55 1,935 - - 10521210 51270 UNIFORM ALLOWANCE 16,163 13,622 9,775 7,710 11,000 11,000 11,000 10521210 51290 CELL PHONE STIPEND - - 129 566 564 572 613 10521210 52100 CONTRACTED SERVICES 46,445 46,410 149,867 142,375 477,590 450,380 477,590 10521210 52110 AMBULANCE BILLING - - 25,296 - - 471 1,150 10521210 52111 MAINT. CONTRCTS - DEFIBRULATOR - - - 3,438 - 3,438 3,438 10521210 52112 M. S. OVERSIGHT - - - - - 1,000 1,000 10521210 52302 AMBULANCE FEES 6,712 5,306 3,696 - - - - 10521210 52303 REHIT SUPPORT 5,000 5,000 5,000 5,000 5,000 5,000 5,000 10521210 54100 SUPPLIES 77,261 53,053 64,520 24,102 - 29,887 5,000 10521210 54101 POSTAGE 463 501 434 177 - 40 40 10521210 54105 PHOTOGRAPHIC EXPENSE - - - - - - - 10521210 54320 SOFTWARE - - 5,283 2,671 - - - 10521210 55100 TELEPHONE 5,867 5,777 5,614 5,615 4,800 4,800 800 10521210 55210 UTILITIES 29,930 27,676 - - - - - 10521210 56100 VEHICLE & EQUIPMENT MAINTENANCE & REPAIR 2,613 3,075 1,119 - - 340 - 10521210 56110 CITY GARAGE - PARTS 5,452 8,887 2,199 2,406 2,406 2,406 14,448 10521210 56111 CITY GARAGE - LABOR 69,737 82,110 58,704 64,242 64,242 64,242 42,825 10521210 56120 EQUIPMENT MAINTENANCE & REPAIR 9,952 8,894 5,117 3,384 4,950 2,000 4,950 10521210 56130 EXTERNAL SERVICES 15,049 18,844 34,789 210,635 25,000 25,165 25,000 10521210 56210 FUEL & FLUIDS 19,187 20,920 30,824 23,364 - - - 10521210 56300 BUILDING MAINTENANCE & REPAIR 152,052 139,673 - - - - - 10521210 57100 CONFERENCE & TRAINING 19,908 14,178 15,075 11,444 11,000 9,000 15,000 10521210 57300 MEMBERSHIPS & SUBSCRIPTIONS 1,814 1,238 1,096 1,462 1,785 1,785 1,785 10521210 61100 GENERAL GOVERNMENT ALLOCATION 31,462 33,763 46,852 50,076 - - - 10521210 61200 PURCHASING ALLOCATION - - - - - - 280 10521210 61410 RENT ALLOCATION 43,005 - 43,246 43,246 - - - 10521210 61420 BUILDING MAINTENANCE ALLOCATIO - - 139,310 148,550 146,683 146,683 111,258 10521210 61422 IT ALLOCATION - - - - - - 42,128 10521210 61425 ALLOCATED UTILITIES - - 28,022 32,866 32,865 32,865 30,483 10521210 61500 INSURANCE ALLOCATION 44,300 47,188 49,519 47,188 - - 16,388 10521210 61700 DISPATCH 320,704 308,174 343,678 317,389 - - - 10521210 62100 CENTRAL SERVICES OUT - - - - - - 148,132 10521210 Total Fire Administration Expenses 3,112,574 3,157,568 3,264,951 2,622,418 2,261,766 2,279,118 2,492,106 FIRE ADMINISTRATION TRANSFERS 10521210 94500 LEASE PAYMENTS 3,332 2,868 2,701 2,587 3,000 3,000 3,000 10521210 Total Fire Administration Expenses 3,332 2,868 2,701 2,587 3,000 3,000 3,000 DISPATCH - CALFIRE EXPENSES 10521210 61700 DISPATCH - CALFIRE - - - - - - 275,195 10521210 Total Dispatch - CalFire Expenses - - - - - - 275,195 FIRE VOLUNTEER STATION EXPENSES 10521312 52100 CONTRACTED SERVICES 8,498 8,497 8,500 4,247 43,246 - - 10521312 54100 SUPPLIES 23,331 22,796 31,925 6,804 - - - 10521312 57100 CONFERENCE & TRAINING 12,397 4,651 4,500 1,285 - - - 10521312 61500 INSURANCE ALLOCATION 2,005 2,083 1,332 1,332 - - - 10521312 Total Fire Volunteer Station Expenses 46,230 38,026 46,257 13,668 43,246 - - *Fire Volunteer Station Expenses were not used in FY 2014 and will not be funded in FY 15-16 Those funds went into a portion of the UVFD agreement. AMBULANCE/EMS OPERATIONS EXPENSES 10521330 51110 REGULAR SALARIES & WAGES - - 357,272 658 - - - 10521330 51130 OVERTIME SALARIES & WAGES - - 27,948 - - - - 10521330 51210 RETIREMENT (PERS)- - 108,923 - - - - 10521330 51220 INSURANCE - - 46,773 - - - - 10521330 51230 WORKERS COMP - - 20,224 36 - - - 10521330 51240 MEDICARE - - 5,587 10 - - - 10521330 51250 UNEMPLOYMENT - - 3,572 7 - - - 10521330 51270 UNIFORM ALLOWANCE - - 4,150 - - - - 10521330 51290 CELL PHONE STIPEND - - - - - - - 10521330 52100 CONTRACTED SERVICES - - 6,000 - - - - 10521330 52110 AMBULANCE BILLING - - 44,250 2,716 - - - 40 General Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End FY 2016 ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 BUDGET 10521330 52302 AMBULANCE FEES - - 8,511 - - - - 10521330 54100 SUPPLIES - - 34,422 - - - - 10521330 54101 POSTAGE - - 585 - - - - 10521330 54105 PHOTOGRAPHIC EXPENSE - - 33 - - - - 10521330 54320 SOFTWARE - - 4,751 - - - - 10521330 55100 TELEPHONE - - 900 - - - - 10521330 56100 VEHICLE & EQUIPMENT MAINT. & R - - 6,500 - - 340 - 10521330 56110 CITY GARAGE - PARTS - - 786 - - - - 10521330 56111 CITY GARAGE - LABOR - - 20,991 - - - - 10521330 56121 R & M RADIO EQUIPMENT - - 983 - - - - 10521330 56122 R & M NON-AUTO EMS EQUIPMENT - - 799 - - - - 10521330 56123 R & M COMPUTERS - - 650 - - - - 10521330 56124 MAINT CONTRACT DEFIBULATORS - - 3,438 - - - - 10521330 56210 FUEL & FLUIDS - - 15,763 - - - - 10521330 57100 CONFERENCE & TRAINING - - 2,663 - - - - 10521330 57300 MEMBERSHIPS & SUBSCRIPTIONS - - 315 - - - - 10521330 61100 GENERAL GOVERNMENT ALLOCATION - - 7,028 - - - - 10521330 61410 RENT ALLOCATION - - 6,487 - - - - 10521330 61420 BUILDING MAINTENANCE ALLOCATIO - - 21,859 - - - - 10521330 61425 ALLOCATED UTILITIES - - 4,203 - - - - 10521330 61500 INSURANCE ALLOCATION - - 7,228 - - - - 10521330 61700 DISPATCH - - 183,879 - - - - 10521330 Total Ambulance/EMS Operations Expenses - - 957,473 3,426 340 - *Ambulance had two accounts 52110 &56100 which were rolled into the main Fire account. AMBULANCE/EMS OPERATIONS TRANSFERS 10521330 94500 LEASE PAYMENTS - - 450 - - - - 10521330 95220 TRANSFER TO FIXED ASSET FUND - - - - - - - 10521330 Total Ambulance/EMS Operations Transfers - - 450 - - - - FIRE REIMBURSABLE OPERATIONS EXPENSES 10521340 51110 REGULAR SALARIES & WAGES - - - - - - - 10521340 51130 OVERTIME SALARIES & WAGES - - - 12,706 - - - 10521340 51210 RETIREMENT (PERS)- - - - - - - 10521340 51220 INSURANCE - - - - - - - 10521340 51230 WORKERS COMP - - - 699 - - - 10521340 51240 MEDICARE - - - 180 - - - 10521340 51250 UNEMPLOYMENT - - - 127 - - - 10521340 51260 FICA - - - - - - - 10521340 Total Fire Reimbursable Operations Expenses - - - 13,712 - - Total Fire Expenses 3,162,136 3,198,462 4,271,832 2,655,811 2,308,012 2,282,458 2,770,301 INFORMATION TECHNOLOGY EXPENSES - POLICE 10522900 51110 REGULAR SALARIES & WAGES - - - - 21,468 14,055 - 10522900 51120 NON-REGULAR SALARIES & WAGES - - - - 195 312 - 10522900 51130 OVERTIME SALARIES & WAGES - - - - - 3,603 - 10522900 51140 STAND-BY SALARIES & WAGES - - - - - 516 - 10522900 51150 ACCRUED SALARIES & BENEFITS - - - - - - - 10522900 51210 RETIREMENT (PERS)- - - - 5,912 4,016 - 10522900 51220 INSURANCE - - - - 5,163 735 - 10522900 51230 WORKERS COMP - - - - 1,138 808 - 10522900 51240 MEDICARE - - - - 301 235 - 10522900 51250 UNEMPLOYMENT - - - - 275 193 - 10522900 51260 FICA - - - - 13 - - 10522900 51290 CELL PHONE - - - - 148 25 - 10522900 52100 CONTRACTED SERVICES - - - - 16,900 29,591 - 10522900 54100 SUPPLIES - - - - 6,500 - - 10522900 54101 POSTAGE - - - - 33 - - 10522900 54320 SOFTWARE - - - - 16,250 - - 10522900 55100 TELEPHONE - - - - 650 - - 10522900 56120 EQUIPMENT MAINTENANCE & REPAIR - - - - 4,680 - - 10522900 56300 BUILDING MAINT. & REPAIR - - - - - - - 10522900 57100 CONFERENCE & TRAINING - - - - 2,275 - - 10522900 57300 MEMBERSHIPS & SUBSCRIPTIONS - - - - 104 - - 10522900 61410 RENT ALLOCATION - - - - 345 345 - 10522900 61420 BUILDING MAINTENANCE ALLOCATIO - - - - 1,171 1,171 - 10522900 61425 ALLOCATED UTILITIES - - - - 262 262 - 10522900 61500 INSURANCE ALLOCATION - - - - - - - 10522900 Total Information Technology Expenses - Police - - - - 83,783 55,867 - 41 42 CITY COUNCIL BUDGET Fiscal Year 2015-16 10010000 City Council The City Council serves as the elected legislative and policy-making body of the City of Ukiah, enacting all laws and directing any actions necessary to provide for the general welfare of the community through appropriate programs, services, and activities. The City Council reviews and adopts the operating budget, holds public hearings, and receives feedback from the public. The City Council authorizes contracts, purchases, and sales of City property, approves agreements with other governmental agencies, and appoints members to City commissions, boards, and committees. In addition, the City Council serves as the Successor Agency to the former Ukiah Redevelopment Agency. Four Strategic Planning Areas:  Strategy 1: Maintain downtown historic place as a regional center of civic and economic activity.  Strategy 2: Planning Valley-Wide takes place based on sound planning principles.  Strategy 3: Develop a prioritize plan for m aintaining and improving public infrastructure.  Strategy 4: Council and staff work together to create a more responsive and effective workplace environment. 43 $119,013 $107,675 $125,640 $119,453 $128,525 $113,662 $126,158 $- $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000 Acutal FY 2011 Actual FY 2012 Actual FY 2013 Acutal FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 City Council Expenses Other Funds Internal Service Funds Enterprise Funds General Fund Total 44 City Council Detail for Fiscal Year 2015/2016 100100000 Estimated Difference Actual Actual Actual Actual Budget Year-End Budget from Estimated Account Name FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 FY 2016 Year-End 2015 SALARIES & BENEFITS 51110 REGULAR SALARIES & WAGES 28,007 26,698 29,400 24,701 26,470 27,035 26,460 (575) -2% 51210 RETIREMENT (PERS)- - - - - 1,779 2,960 1,181 100% 51220 INSURANCE 22,933 24,440 25,320 26,854 31,644 27,816 23,727 (4,089) -13% 51230 WORKERS COMP 1,120 1,101 1,544 2,537 2,443 2,293 2,125 (168) -7% 51240 MEDICARE 407 387 425 350 369 399 730 331 90% 51260 FICA 1,736 1,655 1,825 1,496 1,574 1,261 2,457 1,196 76% Sub Total Salaries & Benefits 54,203$ 54,281$ 58,514$ 55,938$ 62,500$ 60,583$ 58,459$ (2,124) -3% OPERATIONS & MAINTENANCE 54100 SUPPLIES 1,870 6,259 4,900 2,293 2,640 5,011 2,150 (2,861) -108% 54101 POSTAGE 14 9 50 0 51 50 50 - 0% 55100 TELEPHONE 416 418 450 517 400 440 400 (40) -10% 55210 UTILITIES 8,119 7,507 - - - - - - 0% 57100 CONFERENCE & TRAINING 1,140 953 2,500 165 2,500 3,704 4,500 796 32% 61200 PURCHASING ALLOCTION - - - - - - 67 61410 RENT ALLOCATION 11,665 - 11,731 11,731 11,731 11,730 - (11,730) -100% 61420 BUILDING MAINTENANCE ALLOCATION 41,245 37,886 39,527 39,527 39,787 26,259 44,502 18,243 46% 61422 IT ALLOCATION - - - - - - 7,179 61425 ALLOCATED UTILITIES - - 7,601 8,915 8,916 5,885 8,851 2,966 33% 61500 INSURANCE ALLOCATION 341 363 367 367 - - - - 0% Sub Total Operations & Maintenance 64,810$ 53,394$ 67,126$ 63,516$ 66,025$ 53,079$ 67,699$ 14,620 22% TOTAL DEPARTMENT EXPENSES 10000 119,013$ 107,675$ 125,640$ 119,453$ 128,525$ 113,662$ 126,158$ 12,496$ 10% CITY COUNCIL - CENTRAL SERVICES ALLOCATIONS BY FUND 100 GENERAL FUND 15,550 14,793 32,003 36,118 37,718 40,287 17,398 (22,889) -61% 100 SUCCESSOR AGENCY - - - - - - 127 127 100% 105 POLICE 4,629 4,440 2,551 2,425 - - 22,541 22,541 100% 105 FIRE 2,719 2,607 1,498 1,424 - - 8,069 8,069 100% 203 GARAGE INTERNAL SERVICE 466 446 759 722 - - - - 0% 204 PURCHASING INTERNAL SERVICE 516 495 467 444 - - - - 0% 205 BILLING AND COLLECTION INTERNAL SERVICE 1,411 1,354 1,468 1,395 - - - - 0% 206 DISPATCH INTERNAL SERVICE 2,137 2,050 2,346 2,230 - - - - 0% 251 SPECIAL PROJECTS 190 182 1,592 1,513 - - - - 0% 311 ALEX RORABAUGH RECREATION CENTER - - - - - - 287 287 100% 312 DOWNTOWN BUSINESS IMPROVEMENT DISTRICT - - - - - - 56 56 100% 506 ORCHARD AVENUE BRIDGE 2,845 2,729 470 447 - - - - 100% 640 PARKING ENTERPRISE 7,348 7,047 4,049 3,850 - - 496 496 100% 691 MUSEUM - - 628 597 - - 1,154 1,154 100% 720 GOLF ENTERPRISE 2,009 1,926 - - - - 157 157 100% 730 CONFERENCE CENTER ENTERPRISE 599 574 610 580 - - 966 966 100% 750 VISIT UKIAH - - - - - - 413 413 100% 777 AIRPORT ENTERPRISE 1,878 1,801 2,515 2,391 - - 4,199 4,199 100% 800 ELECTRIC ENTERPRISE 47,957 45,992 42,646 34,857 5,051 5,159 45,112 39,953 791% 805 STEET LIGHTING 446 428 563 535 41,572 41,099 1,382 (39,717) 100% 806 PUBLIC BENEFITS 1,979 1,898 2,481 2,358 - - 1,913 1,913 100% 820 WATER ENTERPRISE 8,592 1,898 8,264 7,857 20,795 12,751 8,971 (3,780) 100% 840 WASTEWATER ENTERPRISE 17,742 17,015 20,730 19,710 23,389 14,366 12,917 (1,449) -6% TOTAL CENTRAL SERVICES ALLOCATIONS 119,013$ 107,675$ 125,640$ 119,453$ 128,525$ 113,662$ 126,158$ 12,496 10% This department provides central services to the entire City. Expenses are allocated to the funds as shown above. For more information on the allocation method used refer to the City's cost allocation plan document. 45 ACCOUNT NO. 10010000 DEPARTMENT REQUEST 51110 Salaries 26,460$ City Council members' salaries are prescribed by ordinance. The current salary is $441 per member per month. Employee Benefits 31,999$ 51210 Retirement (PERS)2,960$ 51220 Insurance 23,727$ 51230 Workers Compensation Insurance 2,125$ 51240 Medicare 730$ 51260 FICA 2,457$ 54100 Supplies 2,150$ (2) Possible replacements of electric equipment 1,200$ Photos are taken and updated each year for Council re-organization 150$ Mayor's reception and meeting refreshments 800$ 54101 Postage 50$ 55100 Telephone 400$ Land line and Fax 57100 Conference & Training 4,500$ Each Councilmember is allotted $500 for conference and training expense 2,500$ League of California Cities Annual Fall Conference - provided for one member 1,000$ Councilmember participation in the Redwood Empire Quarterly meetings 1,000$ 61200 Purchasing Allocation 67$ Charge for Purchasing functions. 61420 Building Maintenance Allocation 44,502$ Share of maintenance for Civic Center facility. 61422 IT Allocation 7,179$ Share of Information Technology services. 61425 Allocated Utilities 8,851$ Share of Civic Center Utilities. DEPARTMENT TOTAL 10010000 126,158$ BUDGET DETAIL CITY COUNCIL FISCAL YEAR 2015-16 46 CITY CLERK BUDGET Fiscal Year 2015-16 10011100 City Clerk DEPARTMENT PURPOSE: The Office of the City Clerk is a service area within the municipal government upon which the City Council, all City departments and the general public rely on for information regarding the operations and legislative history of the City. The impartial office respectfully serves as the liaison between citizens and the municipal government and keeps them informed of the actions of the City government. The City Clerk is an appointed official who serves as Clerk to the City Council , Successor Agency to the Redevelopment Agency (RDA), Oversight Board to the Successor Agency to the RDA, and also serves as administrative support for the City Manager’s office. The City Clerk’s Office conducts municipal elections, both scheduled and special, and is also charged with maintaining all official records; keeping complete and accurate records of City Council, Successor Agency, Oversight Board and other related proceedings; maintaining the Municipal Code; filing Campaign Statements and Statements of Economic Interests, as required by the Fair Political Practices Commission (FPPC) and municipal law; publishing all ordinances adopted by the City Council; advertising notices of hearings, bid openings, Board and Commission vacancies, and other legal notices; receiving claims and court documents; processing Public Record Act requests; administering the Records Management Program ; and maintaining a comprehensive historical collection of documents. MAJOR ACCOMPLISHMENTS FOR FY 2014-15: Acquired and implemented new physical file management system. Entered, labeled and scanned a significant number of city files into new system. Streamlined process for filling Boards, Commissions, and Committee vacancies to allow for immediate and more accessible noticing. Aided in the facilitation of the November election and placement of new councilmembers. Expanded online public accessibility of records and documents. Wrote several sections of detailed desk manual and cross-trained staff for City Clerk duties. Initiated large purge of old files. Processed a substantial number of Public Record Act requests and administrative records. PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16: Complete scanning and entering of contracts into physical and electronic filing systems. Purge and archive files from central file location, and complete large city-wide purge of old files. Improve online public accessibility for records and documents. Continue writing detailed desk manual and cross-training staff for City Clerk duties. Aid in the administrative support for the transition to a new City Manager. SIGNIFICANT CHANGES: None 47 $92,667 $87,027 $128,498 $141,341 $159,283 $133,097 $137,984 $- $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000 $160,000 $180,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 City Clerk Expenses Other Funds Internal Service Funds Enterprise Funds General Fund Total 48 City Clerk Detail for Fiscal Year 2015/2016 10011100 Estimated Difference Actual Actual Actual Actual Budget Year-End Budget From Estimated Account Name FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 2015 2016 Year-End 2015 SALARIES & BENEFITS 51110 REGULAR SALARIES & WAGES 25,657 28,074 59,041 52,042 51,154 49,573 51,148 1,575 3% 51130 OVERTIME SALARIES & WAGES - 108 866 78 2,807 2,500 2,500 - 0% 51150 ACCRUED SALARIES & WAGES (139) (2,608) 2,308 2,425 10,008 - - - 0% 51210 RETIREMENT (PERS)4,486 5,729 13,837 13,506 15,075 13,869 15,413 1,544 10% 51220 INSURANCE 4,908 4,787 10,478 13,550 6,580 11,735 11,555 (180) -3% 51230 WORKERS COMP 1,084 1,206 2,473 3,507 1,328 2,564 2,653 89 7% 51240 MEDICARE 393 425 882 759 676 738 910 172 25% 51250 UNEMPLOYMENT 273 293 604 641 204 622 627 5 2% 51260 FICA - - - - 10,780 - - - 0% Sub Total Salaries & Benefits 36,661 38,013 90,489 86,509 98,612 81,601 84,806 3,205 3% OPERATIONS & MAINTENANCE 52100 CONTRACTED SERVICES 13,073 6,722 5,751 19,354 11,270 14,880 15,400 520 5% 52100 CONTRACTED SERVICES - ELECTIONS 10,877 13,370 300 300 20,000 7,450 - (7,450) -37% 52150 LEGAL SERVICES/EXPENSES 9,179 10,840 10,033 11,078 4,600 8,500 9,500 1,000 22% 54100 SUPPLIES 2,335 668 1,152 987 820 2,460 2,500 40 5% 54101 POSTAGE 74 71 58 99 1,067 100 100 1 0% 55100 TELEPHONE 367 359 414 381 280 350 350 1 0% 56120 EQUIPMENT MAINTENANCE & REPAIR - - - 966 1,685 250 250 - 0% 57100 CONFERENCE & TRAINING 743 2,288 642 720 879 - 2,300 2,300 262% 57300 MEMBERSHIPS & SUBSCRIPTIONS 255 255 120 130 2,838 130 270 140 5% 61200 PURCHASING ALLOCATION - - - - - - 866 866 100% 61410 RENT ALLOCATION 3,579 - 3,928 3,928 10,506 3,937 - (3,937) -37% 61420 BUILDING MAINTENANCE ALLOCATION 12,650 11,711 12,653 13,492 6,087 11,190 14,900 3,710 61% 61422 IT ALLOCATION - - - - - - 3,778 3,778 0% 61425 ALLOCATED UTILITES 2,490 2,321 2,545 2,985 639 2,250 2,964 714 112% 61500 INSURANCE ALLOCATION 384 409 413 413 - - - - 0% Sub Total Operations & Maintenance 56,006 49,014 38,008 54,833 60,671 51,496 53,178 1,682 3% TOTAL DEPARTMENT EXPENSES 11100, 11300 92,667 87,027 128,498 141,341 159,283 133,097 137,984 4,887 3% CITY CLERK - CENTRAL SERVICES ALLOCATIONS BY FUND 100 GENERAL FUND 55,429 52,941 88,058 102,957 117,949 98,642 19,029 (79,613) -67% 100 SUCCESSOR AGENCY - - - - - - 139 139 100% 105 POLICE - - - - - - 24,654 24,654 100% 105 FIRE - - - - - - 8,825 8,825 100% 203 GARAGE INTERNAL SERVICE 247 226 298 283 - - - - 0% 204 PURCHASING INTERNAL SERVICE 3,711 3,397 4,477 4,240 - - - - 0% 205 BILLING AND COLLECTION INTERNAL SERVICE 3,093 2,831 3,731 3,534 - - - - 0% 311 ALEX RORABAUGH RECREATION CENTER - - - - - - 314 314 100% 312 DOWNTOWN BUSINESS IMPROVEMENT DISTRICT - - - - - - 62 62 100% 640 PARKING ENTERPRISE 2,351 2,152 2,835 2,685 - - 542 542 100% 691 MUSEUM - - 149 141 - - 1,263 1,263 100% 720 GOLF ENTERPRISE 1,237 1,132 - - - - 172 172 100% 730 CONFERENCE CENTER ENTERPRISE 619 566 746 707 - - 1,057 1,057 100% 750 VISIT UKIAH - - - - - - 451 451 100% 777 AIRPORT ENTERPRISE 4,083 3,737 4,924 4,664 5,444 4,984 4,593 (391) -7% 800 ELECTRIC ENTERPRISE 11,752 10,759 11,043 10,540 13,339 12,151 49,341 37,190 279% 805 STREET LIGHTING - - - - - - 1,512 1,512 100% 806 PUBLIC BENEFITS - - - - - - 2,093 2,093 100% 820 WATER ENTERPRISE 5,196 4,756 6,267 5,936 10,880 8,660 9,812 1,152 11% 840 WASTEWATER ENTERPRISE 4,949 4,530 5,969 5,654 11,671 8,660 14,127 5,467 47% TOTAL CENTRAL SERVICES ALLOCATIONS 92,667 87,027 128,498 141,341 159,283 133,097 137,984 4,887 3% This department provides central services to the entire City. Expenses are allocated to other funds as shown above. For more information on the allocation method used, refer to the City's cost allocation plan document. 49 ACCOUNT NO. 10011100 DEPARTMENT REQUEST 51110 Salaries 51,148$ 1 City Clerk 100.00% 51130 Overtime Salary & Wages 2,500$ Employee Benefits 31,158$ 51210 Retirement (PERS)15,413$ 51220 Insurance 11,555$ 51230 Workers Compensation Insurance 2,653$ 51240 Medicare 910$ 51250 Unemployment Insurance 627$ 52100 Contractual Services 15,400$ Ukiah Trophies & Gifts - Mayor Plaque 200$ Code Publishing Company - Codification of Ordinances 3,000$ ECS Imaging, Inc. - Laserfiche 5,500$ Integrity Shred LLC - document shredding 700$ FileTrail - Organization of City Files 6,000$ Elections -$ 52150 Legal Services/Expenses 9,500$ Ukiah Daily Journal - Legal Postings/Notices 54100 Supplies & Other Division Expenses 2,500$ Office Supplies, Paper, and Equipment 54101 Postage 100$ 55100 Telephone 350$ Land line and Fax. 56120 Equipment Maintenance & Repair 250$ Miscellaneous repairs of office equipment. 57100 Conference & Training 2,300$ City Clerks Association of California Conference, ECS Imaging, & Notary Training 57300 Memberships & Subscriptions 270$ City Clerks Association of California & Notary Dues 61200 Purchasing Allocation 866$ Charge for Purchasing functions. 61420 Building Maintenance Allocation 14,900$ Share of maintenance for Civic Center facility. 61422 IT Allocation 3,778$ Share of Information Technology Services. 61425 Allocated Utilities 2,964$ Share of Civic Center utilities. DEPARTMENT TOTAL 10011100 137,984$ BUDGET DETAIL CITY CLERK FISCAL YEAR 2015-16 50 CITY MANAGER BUDGET Fiscal Year 2015-16 10012100 City Manager: Appointed by the City Council to serve as the City’s chief administrative officer, the City Manager is responsible for setting goals and providing administrative direction for all City departments in accordance with the policies established by the City Council. The overall departmental objective is to carry out the policies established by the City Council, in an effort to maintain and improve the quality of life in Ukiah. The City Manager’s Office Budget includes Economic Development, the Successor Agency (former Redevelopment Agency), General Government Buildings, Visit Ukiah, in addition to Administrative Support and Community Outreach. MAJOR ACCOMPLISHMENTS OF FY 2014-15: Participated in successful effort through Redwood Empire League of California Cities legislative to have rural areas and small city interests included in provisions of the Statewide Water Bond approved by voters November 2014. Improved outreach, including use of the City’s Web site, social media, utility billing, and recreation guide to present the City’s financial story, and factual information related to City projects and issues. Cleared and organized City Manager’s files in preparation for new City Manager. Initiated and oversaw completion of fire services study addressing financial and feasibility issues related to merger. Began new discussions following study with Joint Ad/Hoc members from City of Ukiah and Ukiah Valley Fire District, and continued working with Fire Chief overseeing Two Year Interim Agreement with Ukiah Fire District Prioritized organizational work towards improved financial documents for budgeting and capital improvement processes Worked with City Clerk to update City Council Manual for orientation of three new Councilmembers PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16: Assist the City Council with the evolution of the Strategic Planning Process. Reorganize the City Manager’s office to effectively provide administrative management for City operations and services. Negotiate new labor unit agreements. Implement new organizational communication strategies. SIGNIFICANT CHANGES: None 51 $201,115 $192,564 $349,461 $354,222 $382,486 $390,095 $396,602 $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 $450,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 City Manager Expenses Other Funds Internal Service Funds Enterprise Funds General Fund Total 52 City Manager Detail for Fiscal Year 2015/2016 10012100 Estimated Difference Actual Actual Actual Actual Budget Year-End Budget from Estimated Account Name FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 2015 2016 Year-End 2015 SALARIES & BENEFITS 51110 REGULAR SALARIES & WAGES 117,641 113,464 203,255 221,801 232,806 243,022 232,806 (10,216) -4% 51150 ACCRUED SALARIES & BENEFITS 640 (224) 24,894 2,228 - - - - 0% 51210 RETIREMENT (PERS)21,111 26,374 50,689 56,124 65,814 59,134 70,797 11,663 18% 51220 INSURANCE 17,867 17,925 19,073 25,477 27,852 27,345 28,020 675 2% 51230 WORKERS COMP 5,020 5,068 9,489 13,570 3,979 11,249 11,066 (183) -5% 51240 MEDICARE 1,771 1,705 2,934 3,198 3,299 3,433 3,782 349 11% 51250 UNEMPLOYMENT 1,280 1,230 2,195 2,481 2,614 2,925 2,616 (309) -12% 51290 CELL PHONE STIPEND - - 102 787 457 809 787 (22) -5% Sub Total Salaries & Benefits 165,330 165,542 312,632 325,667 336,821 347,917 349,874 1,957 1% OPERATIONS & MAINTENANCE 52100 CONTRACTED SERVICES 13,800 11,648 3,546 1,745 20,300 19,600 9,600 (10,000) -49% 54100 SUPPLIES 1,201 2,260 5,465 879 3,625 614 3,500 2,886 80% 54101 POSTAGE 138 106 40 24 87 51 300 249 286% 55100 TELEPHONE 1,658 1,618 1,897 1,446 1,595 1,540 1,540 - 0% 55210 UTILITIES - - - - 30 - - - 0% 56300 BUILDING MAINTENANCE & REPAIR - - - - 840 840 840 - 0% 57100 CONFERENCE & TRAINING 4,628 4,266 5,466 5,105 7,222 4,112 7,100 2,988 41% 57300 MEMBERSHIPS & SUBSCRIPTIONS 2,031 1,430 2,360 205 2,188 3,363 2,200 (1,163) -53% 61200 PURCHASING ALLOCATION - - - - - - 436 436 100% 61410 RENT ALLOCATION 2,072 - 3,368 3,368 155 155 - (155) -100% 61420 BUILDING MAINTENANCE ALLOCATION 7,323 3,425 10,851 11,570 7,186 8,921 12,776 3,855 54% 61422 IT ALLOCATION - - - - - - 5,895 5,895 0% 61425 ALLOCATED UTILITIES 1,442 679 2,182 2,559 2,437 2,982 2,541 (441) -18% 61500 INSURANCE ALLOCATION 1,492 1,590 1,654 1,654 - - - - 0% Sub Total Operations & Maintenance 35,785 27,022 36,829 28,555 45,665 42,178 46,728 4,550 10% TOTAL DEPARTMENT EXPENSES 12100 201,115 192,564 349,461 354,222 382,486 390,095 396,602 6,507 2% CITY MANAGER - CENTRAL SERVICES ALLOCATIONS BY FUND 100 GENERAL FUND 105,197 98,589 172,348 179,945 278,778 277,224 54,694 (222,530) -80% 100 SUCCESSOR AGENCY - - - - - - 399 399 100% 105 POLICE - - - - - - 70,863 70,863 100% 105 FIRE - - - - - - 25,366 25,366 100% 203 GARAGE INTERNAL SERVICE 1,532 1,501 2,880 2,834 - - - - 0% 204 PURCHASING INTERNAL SERVICE 1,915 1,876 3,600 3,542 - - - - 0% 205 BILLING AND COLLECTION INTERNAL SERVICE 1,723 1,688 3,240 3,188 - - - - 0% 311 ALEX RORABAUGH RECREATION CENTER - - - - - - 901 901 100% 312 DOWNTOWN BUSINESS IMPROVEMENT DISTRICT - - - - - - 177 177 100% 640 PARKING ENTERPRISE 3,829 3,751 7,200 7,084 - - 1,558 1,558 100% 691 MUSEUM - - 1,800 1,771 - - 3,629 3,629 100% 720 GOLF ENTERPRISE 2,680 2,626 - - - - 495 495 100% 730 CONFERENCE CENTER ENTERPRISE - - - - - - 3,037 3,037 100% 750 VISIT UKIAH - - - - - - 1,297 1,297 100% 777 AIRPORT ENTERPRISE 9,573 9,379 17,999 17,711 6,498 5,767 13,200 7,433 114% 800 ELECTRIC ENTERPRISE 38,290 37,515 71,997 70,844 39,346 42,442 141,819 99,377 253% 805 STREET LIGHTING - - - - - - 4,345 4,345 100% 806 PUBLIC BENEFITS - - - - - - 6,015 6,015 100% 820 WATER ENTERPRISE 13,402 13,130 25,199 24,796 27,775 31,036 28,202 (2,834) -10% 840 WASTEWATER ENTERPRISE 22,974 22,509 43,198 42,507 30,089 33,626 40,606 6,980 23% TOTAL CENTRAL SERVICES ALLOCATIONS 201,115 192,564 349,461 354,222 382,486 390,095 396,602 6,507 2% This department provides central services to the entire City. Expenses are allocated to other funds as shown above. For more information on the allocation method used, refer to the City's cost allocation plan document. 53 ACCOUNT NO. 10012100 DEPARTMENT REQUEST 51110 Salaries 232,806$ 1 City Manager 100.0% 1 Assistant City Manager (44% Economic Development)56.0% Employee Benefits 117,068$ 51210 Retirement (PERS)70,797$ 51220 Insurance 28,020$ 51230 Workers Compensation Insurance 11,066$ 51240 Medicare 3,782$ 51250 Unemployment Insurance 2,616$ 51290 Cell Phone Stipend 787$ 52100 Contractual Services 9,600$ Studies, inquiries on issues related to community and organizational needs. 54100 Supplies 3,500$ Miscellaneous Supplies. 54101 Postage 300$ 55100 Telephone 1,540$ Land line and Fax. 56300 Building Maintenance & Repair 840$ Maintenance and repair to City Manager's office. 57100 Conference & Training 7,100$ Annual ICMA Conference 2,000$ Annual League of California Cities Conference 1,300$ Miscellaneous conferences and training expenses. 3,800$ 57300 Memberships & Subscriptions 2,200$ ICMA and miscellanous dues for City Manager. 61200 Purchasing Allocation 436$ Charge for Purchasing functions. 61420 Building Maintenance Allocation 12,776$ Share of maintenance for Civic Center facility. 61422 IT Allocation 5,895$ Share of Information Technology services. 61425 Allocated Utilities 2,541$ Share of Civic Center Utilities. DEPARTMENT TOTAL 10012100 396,602$ BUDGET DETAIL CITY MANAGER FISCAL YEAR 2015-16 54 ADMINSTRATIVE SUPPORT BUDGET Fiscal Year 2015-16 10012200 Administrative Support BRIEF DEPARTMENT AND/OR DIVISION OVERVIEW: General administrative support expenses for the operation of the City. MAJOR ACCOMPLISHMENTS FOR FY 2014-15: Provided substitute administrative support services for various departments as needed. Continued to maintain lease agreements for central copy machines. PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16: Ongoing; Continue to utilize low cost, part-time, seasonal staff to provide substitute administrative support as needed. Maintain the reliability of the central copy machines and mail room equipment, currently in the final stage of the bid process to replace all leased copy machines; Implementation of new lease is expected by the end of February 2015. SIGNIFICANT CHANGES: None 55 $68,778 $72,825 $36,096 $41,451 $61,270 $69,502 $84,456 $- $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 $70,000 $80,000 $90,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Administrative Support Expenses Other Funds Internal Service Funds Enterprise Funds General Fund Total 56 Administrative Support Detail for Fiscal Year 2015/2016 10012200 Estimated Difference Actual Actual Actual Actual Budget Year-End Budget from Estimated Account Name FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 2015 2016 Year-End 2015 SALARIES & BENEFITS 51110 REGULAR SALARIES & WAGES 34,689 33,171 5,899 3,938 16,783 8,984 13,870 4,886 29% 51120 NON-REGULAR SALARIES & WAGES - - - 1,890 3,900 8,705 7,482 (1,223) -31% 51150 ACCRUED SALARIES & BENEFITS 284 (1,102) - 169 - - - - 0% 51210 RETIREMENT (PERS)6,065 7,159 1,482 1,017 2,615 2,484 3,876 1,392 53% 51220 INSURANCE 9,700 9,306 2,089 624 4,622 3,380 4,937 1,557 34% 51230 WORKERS COMP 1,493 1,460 310 340 500 885 1,111 226 45% 51240 MEDICARE 526 499 86 87 364 261 372 111 30% 51250 UNEMPLOYMENT 372 354 59 62 250 211 259 48 19% 51260 FICA - - - 120 458 522 446 (76) -17% 52190 CELL PHONE STIPEND - - - - 282 53 98 45 16% Sub Total Salaries & Benefits 53,129 50,847 9,925 8,247 29,774 25,485 32,451 6,966 23% OPERATIONS & MAINTENANCE 54100 SUPPLIES 4,848 3,700 4,000 13,100 8,000 16,180 15,000 (1,180) -15% 54101 POSTAGE - - - - - - - - 0% 55100 TELEPHONE 968 1,053 900 1,024 950 2,000 1,805 (195) -21% 56111 CITY GARAGE - LABOR - - - - - - 205 205 100% 56120 EQUIPMENT MAINTENANCE & REPAIR - - 1,500 5,561 3,000 6,291 3,000 (3,291) -110% 61200 PURCHASING ALLOCATION - - - - - - 564 564 100% 61410 RENT ALLOCATION 1,263 - 1,271 1,271 1,271 1,271 - (1,271) -100% 61420 BUILDING MAINTENANCE ALLOCATION 4,466 4,104 4,282 4,365 4,310 4,310 5,123 813 19% 61422 IT ALLOCATION - - - - - - 1,889 1,889 100% 61425 ALLOCATED UTILITIES 879 813 823 965 965 965 1,019 54 6% 61500 INSURANCE ALLOCATION 1,109 1,181 1,194 1,194 - - - - 0% 94500 LEASE PAYMENTS 2,115 11,127 12,201 5,723 13,000 13,000 23,400 10,400 80% Sub Total Operations & Maintenance 15,649 21,978 26,171 33,204 31,496 44,017 52,005 7,988 25% TOTAL DEPARTMENT EXPENSES 12200 68,778 72,825 36,096 41,451 61,270 69,502 84,456 14,954 24% ADMINISTRATIVE SUPPORT - CENTRAL SERVICES ALLOCATIONS BY FUND 100 GENERAL FUND 58,993 64,035 32,561 37,389 61,270 69,502 11,647 (57,855) -94% 100 SUCCESSOR AGENCY - - - - - - 85 85 100% 105 POLICE - - - - - - 15,090 15,090 100% 105 FIRE - - - - - - 5,402 5,402 100% 203 GARAGE INTERNAL SERVICE 1,203 1,081 541 541 - - - - 0% 205 BILLING AND COLLECTION INTERNAL SERVICE 1,203 1,081 541 541 - - - - 0% 311 ALEX RORABAUGH RECREATION CENTER - - - - - - 192 192 100% 312 DOWNTOWN BUSINESS IMPROVEMENT DISTRICT - - - - - - 38 38 100% 640 PARKING ENFORCEMENT ENTERPRISE 80 72 36 36 - - 332 332 100% 691 MUSEUM - - - - - - 773 773 100% 720 GOLF ENTERPRISE 401 360 - - - - 105 105 100% 730 CONFERENCE CENTER ENTERPRISE - - - - - - 647 647 100% 777 AIRPORT ENTERPRISE 401 360 180 180 - - 2,811 2,811 100% 750 VISIT UKIAH - - - - - - 276 276 100% 800 ELECTRIC ENTERPRISE 2,005 1,801 902 1,429 - - 30,200 30,200 100% 805 STREET LIGHTING - - - - - - 925 925 100% 806 PUBLIC BENEFITS - - - - - - 1,281 1,281 100% 820 WATER ENTERPRISE 1,203 1,081 541 541 - - 6,006 6,006 100% 840 WASTEWATER ENTERPRISE 1,765 1,585 794 794 - - 8,647 8,647 100% 969 REDEVELOPMENT 1,524 1,369 - - - - - - 0% TOTAL CENTRAL SERVICES ALLOCATIONS 68,778 72,825 36,096 41,451 61,270 69,502 84,456 14,954 24% This department provides central services to the entire City. Expenses are allocated to other funds as shown above. For more information on the allocation method used, refer to the City's cost allocation plan document. 57 ACCOUNT NO. 10012200 DEPARTMENT REQUEST 51110 Salaries 13,870$ 1 Receptionist Clerk (30% Recreation Admin, 10% Parks, 30% Building Maintenance)30.0% 1 Community Services Assistant/Part-time 32 Hour (80% Recreation Admin.)20.0% 51120 Salaries, Non-Regular 7,482$ 1 Community Services Assistant/960 Hours (15% Recreation Admin., 15% Parks, 15% Golf, 5% Building Maintenance) 50.0% Employee Benefits 11,099$ 51210 Retirement (PERS)3,876$ 51220 Insurance 4,937$ 51230 Workers Compensation Insurance 1,111$ 51240 Medicare 372$ 51250 Unemployment Insurance 259$ 51260 FICA 446$ 51290 Cell Phone Stipend 98$ 54100 Supplies & Other Division Expenses 15,000$ Office Supplies, Paper, and Equipment 55100 Telephone 1,805$ Land line and Fax 56111 City Garage - Labor 205$ Annual allocation for City Garage Labor. 56120 Equipment Maintenance & Repair 3,000$ Miscellaneous repairs of office equipment (i.e. fax machine, postal machine and copier). 61200 Purchasing Allocation 564$ Charge for Purchasing functions. 61420 Building Maintenance Allocation 5,123$ Share of maintenance for Civic Center facility. 61422 IT Allocation 1,889$ Share of Information Technology services. 61425 Allocated Utilities 1,019$ Share of Civic Center Utilities. 94500 Lease Payments 23,400$ Lease of three Copy Machines, includes lease, maintenance & supplies. DEPARTMENT TOTAL 10012200 84,456$ BUDGET DETAIL ADMINISTRATIVE SUPPORT FISCAL YEAR 2015-16 58 MISCELLANEOUS GENERAL GOVERMENT BUDGET Fiscal Year 2015-16 10012400 Miscellaneous General Government BRIEF DEPARTMENT AND/OR DIVISION OVERVIEW: General and allocated support expenses for General Fund functions including miscellaneous contractual services, membership fees, purchasing charges, rental of facilities, billing/collection charges, and property tax administration fees. MAJOR ACCOMPLISHMENTS FOR FY 2014-15: Maintained memberships and utilized services of the League of California Cities and other associations. Continue to participate in and utilize the International City/County Management Associate (ICMA) Performance Measure program that is completed annually. PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16: Implement the Remedial Action Plan that was approved by the Regional Water Quality Control Board for the environmental cleanup and closeout of the Leslie Street property. Staff is currently evaluating an implementation strategy given the adjacent development at Perkins Street Depot Property. Continue to support the Council’s efforts to negotiate a Master Tax Sharing Agreement with the County of Mendocino. Continue to support the Council’s efforts to negotiate a Master Tax Sharing Agreement with the County of Mendocino. Ongoing Ad-hoc meetings between City and County. In the process of validating sales tax forecasting methodology. SIGNIFICANT CHANGES: None 59 $287,369 $301,801 $308,743 $341,755 $727,794 $859,745 $181,674 $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 $900,000 $1,000,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Miscellaneous General Government Expenses Other Funds Internal Service Funds Enterprise Funds General Fund Total 60 Miscellaneous General Government Detail for Fiscal Year 2015/2016 10012400 Estimated Difference Actual Actual Actual Actual Budget Year-End Budget from Estimated Account Name FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 Year-End 2015 OPERATIONS & MAINTENANCE 52100 CONTRACTED SERVICES 9,136 44,576 49,186 92,590 45,500 167,473 60,000 (107,473) -236% 52301 PROPERTY TAX ADMIN FEE*47,640 50,803 18,348 13,779 50,000 18,000 20,000 2,000 4% 55210 UTILITIES - - 5,150 2,895 3,960 4,622 - (4,622) -117% 57300 MEMBERSHIPS & SUBSCRIPTIONS 43,833 35,890 38,828 41,676 29,250 55,000 40,000 (15,000) -51% 61200 PURCHASING ALLOCATION 77,807 74,778 90,581 82,060 82,969 82,969 1,879 (81,090) 100% 61300 BILLING & COLLECTION ALLOCATION 94,771 82,565 93,078 93,054 84,787 84,787 2,815 (81,972) 100% 61500 INSURANCE ALLOCATION - - - - 421,578 421,578 16,979 (404,599) -96% 61930 EQUIPMENT RENTAL CHARGES 14,182 13,189 13,573 15,702 9,750 25,316 20,000 (5,316) -55% Sub Total Operations & Maintenance 287,369 301,801 308,743 341,755 727,794 859,745 161,673 (698,072) -96% TOTAL DEPARTMENT EXPESNES 12400 287,369 301,801 308,743 341,755 727,794 859,745 161,673 (698,072) -96% *Property Tax Admin fee is a direct charge and not to be allocated. MISCELLANEOUS GENERAL GOVERNMENT - CENTRAL SERVICES ALLOCATIONS BY FUND 100 GENERAL FUND 287,369 301,801 308,743 341,755 727,794 859,745 43,848 (815,897) -112% 100 SUCCESSOR AGENCY - - - - - - 137 137 100% 105 POLICE - - - - - - 24,420 24,420 100% 105 FIRE - - - - - - 8,741 8,741 100% 311 ALEX RORABAUGH RECREATION CENTER - - - - - - 311 311 100% 312 DOWNTOWN BUSINESS IMPROVEMENT DISTRICT - - - - - - 61 61 100% 640 PARKING ENTERPRISE - - - - - - 537 537 100% 691 MUSEUM - - - - - - 1,251 1,251 100% 720 GOLF ENTERPRISE - - - - - - 171 171 100% 730 CONFERENCE CENTER ENTERPRISE - - - - - - 1,047 1,047 100% 777 AIRPORT ENTERPRISE - - - - - - 4,549 4,549 100% 750 VISIT UKIAH - - - - - - 447 447 100% 800 ELECTRIC ENTERPRISE - - - - - - 48,872 48,872 100% 805 STREET LIGHTING - - - - - - 1,497 1,497 100% 806 PUBLIC BENEFITS - - - - - - 2,073 2,073 100% 820 WATER ENTERPRISE - - - - - - 9,719 9,719 100% 840 WASTEWATER ENTERPRISE - - - - - - 13,993 13,993 100% TOTAL CENTRAL SERVICES ALLOCATIONS 287,369 301,801 308,743 341,755 727,794 859,745 161,673 (698,072) 100% This department provides central services to the entire City. Expenses are allocated to other funds as shown above. For more information on the allocation method used, refer to the City's cost allocation plan document. 61 ACCOUNT NO. 10012400 DEPARTMENT REQUEST 52100 Contractual Services 60,000$ Miscellaneous Studies, Appraisals, Surveys, and Property Related Fees 5,000$ Planning Studies, Annexation, MSRs, etc. 25,000$ Winter Shelter 30,000$ 52301 Property Tax Admin Fee 20,000$ Estimated cost of annual Property Tax Administration Fee from the County. 57300 Memberships & Subscriptions 40,000$ Mendocino County Agency Formation Commission 30,000$ Annual League of California Cities membership 6,400$ Arts Council of Mendocino 1,000$ Miscellaneous Subscriptions 500$ Leadership Mendocino 1,000$ Camber of Commerce 1,100$ 61200 Purchasing Allocation 1,879$ Charge for Purchasing functions. 61300 Billing and Collection Allocation 2,815$ Charge for Billing and Collection functions. 61500 Insurance Allocation 16,979$ Share of the Citywide costs of liability and property insurance. 61930 Equipment Rental Charges 20,000$ Use of Conference Center by City departments & Equipment rental charges. DEPARTMENT TOTAL 10012400 161,673$ BUDGET DETAIL MISCELLANEOUS GENERAL GOVERNMENT FISCAL YEAR 2015-16 62 FINANCE DEPARTMENT Fiscal Year 2015-16 10013400 Accounting The Accounting Division of the Finance Department includes the functions of Accounting, Payroll and Accounts Payable. These core financial functions support the finances of the entire City; payroll is run every other week and Accounts Payable produces disbursements every week. This division is also responsible for the compilation of the annual audit and support for the development of the City’s budget. The financial transactions of the City are tracked and recorded, in accordance with Generally Accepted Accounting Principles (GAAP). In addition, the Finance department provides services for Utility billing and collection, meter reading and purchasing. MAJOR ACCOMPLISHMENTS OF FY 2014-15: During the year the department completed the first Comprehensive Annual Report (CAFR) for the City for fiscal year ending June 30, 2014 on time. Completed cross training in payroll in order to provide needed back -up for the department. Worked on the implementation of Opengov. com in order to provide citizens with financial transparency. PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16: Complete the implementation of Opengov.com for the departments and public . Provide a new capital budget for staff and Council. Work on loading Vendor Self-Service. SIGNIFICANT CHANGES: Continue to support City staff in accessing and reviewing financial information and implement more efficient budget processes. 63 In 2015 all Purchasing and Billing & Collection fees were allocated to the Finance Department. When excluding these allocations the 2015 Budget only increased .6% from FY 2014 to FY 2015. When comparing the 2015 Budget to the 2016 Budget, the budget request is $75,720 less in comparison (10% less). $561,588 $582,032 $706,448 $773,382 $768,719 $743,641 $692,999 $734,166 $739,375 $890,107 $899,199 $1,759,901 $1,437,468 $696,537 $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000 $1,800,000 $2,000,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2015 Accounting Expenses Other Funds Internal Service Funds Enterprise Funds General Fund Excluding allocations Total 64 Accounting Detail for Fiscal Year 2015/2016 10013400 Estimated Difference Actual Actual Actual Actual Budget Year-End Budget from Estimated Account Name FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 Year-End 2015 SALARIES & BENEFITS 51110 REGULAR SALARIES & WAGES 338,591 331,924 371,983 425,731 415,877 393,098 340,324 (52,774) -13% 51120 NON-REGULAR SALARIES & WAGES 1,781 - 8,039 42,282 33,000 - - - 0% 51130 OVERTIME SALARIES & WAGES - 218 9,331 1,046 - 544 - (544) 100% 51150 ACCRUED SALARIES & BENEFITS 4,965 7,877 14,667 (16,131) - - - - 0% 51210 RETIREMENT (PERS)53,666 77,715 93,349 100,934 113,887 110,752 99,599 (11,153) -10% 51220 INSURANCE 51,653 66,563 60,693 50,538 58,389 57,567 61,194 3,627 6% 51230 WORKERS COMP 14,528 14,761 17,589 28,161 14,613 18,984 16,863 (2,121) -15% 51240 MEDICARE 5,165 5,137 5,798 6,860 6,006 5,718 5,774 56 1% 51250 UNEMPLOYMENT 3,964 3,583 4,055 5,143 4,666 4,492 3,987 (505) -11% 51260 FICA 2,670 125 - 2,621 - - - - 0% 51290 CELL PHONE STIPEND - - - 525 835 847 536 (311) -37% Sub Total Salaries & Benefits 476,983 507,904 585,503 647,712 647,273 592,002 528,277 (63,725) -10% OPERATIONS & MAINTENANCE 52100 CONTRACTED SERVICES 48,280 45,932 83,048 88,420 82,800 118,109 103,000 (15,109) -18% 54100 SUPPLIES 18,139 6,996 7,947 7,738 8,500 10,405 8,500 (1,905) -22% 54101 POSTAGE 2,276 2,317 2,574 2,609 2,600 2,572 2,200 (372) -14% 55100 TELEPHONE 1,120 1,194 1,203 1,273 1,200 1,200 1,200 - 0% 55210 UTILITIES 1,705 2,168 - - - - - - 0% 56120 EQUIPMENT MAINTENANCE & REPAIR - 282 605 847 2,000 1,000 1,500 500 25% 56300 BUILDING MAINTENANCE & REPAIR 8,658 10,942 - - - - - - 0% 57100 CONFERENCE & TRAINING 227 2,343 4,431 2,721 5,000 1,500 4,000 2,500 50% 57300 MEMBERSHIPS & SUBSCRIPTIONS 300 410 410 190 426 850 850 - 0% 61200 PURCHASING ALLOCATION 77,807 74,778 90,581 62,227 281,332 196,932 3,538 (193,394) -69% 61300 BILLING & COLLECTION ALLOCATION 94,771 82,565 93,078 63,590 709,850 496,895 - (496,895) -70% 61410 RENT ALLOCATION 2,450 - 3,909 3,909 3,754 3,759 - (3,759) -100% 61420 BUILDING MAINTENANCE ALLOCATION - - 12,593 13,429 12,730 10,343 14,830 4,487 35% 61422 IT ALLOCATION - - - - - - 25,692 25,692 100% 61425 ALLOCATED UTILITIES - - 2,533 2,971 2,436 1,901 2,950 1,049 43% 61500 INSURANCE ALLOCATION 1,450 1,544 1,562 1,562 - - - - 0% 94700 FINES & PENALTIES - - 129 - - - - - 0% Sub Total Operations & Maintenance 257,183 231,471 304,604 251,487 1,112,628 845,466 168,260 (677,206) -61% TOTAL DEPARTMENT EXPENSES 13400 734,166 739,375 890,107 899,199 1,759,901 1,437,468 696,537 (740,931) -42% FINANCE - ACCOUNTING - CENTRAL SERVICES ALLOCATIONS BY FUND 100 GENERAL FUND 440,821 449,619 600,098 520,692 867,210 593,262 96,056 (497,206) -57% 100 SUCCESSOR AGENCY - - - - - - 700 700 100% 105 POLICE - - - - - - 124,454 124,454 100% 105 FIRE - - - - - - 44,549 44,549 100% 203 GARAGE INTERNAL SERVICE 4,291 4,210 5,917 8,093 - - - - 0% 204 PURCHASING INTERNAL SERVICE 8,582 8,420 11,833 16,186 - - - - 0% 205 BILLING AND COLLECTION INTERNAL SERVICE 67,226 65,954 92,694 126,787 - - - - 0% 206 DISPATCH ENTERPRISE 4,768 4,678 6,574 8,992 - - - - 0% 311 ALEX RORABAUGH RECREATION CENTER - - - - - - 1,583 1,583 100% 312 DOWNTOWN BUSINESS IMPROVEMENT DISTRICT - - - - - - 311 311 100% 640 PARKING ENTERPRISE 4,768 4,678 6,574 8,992 - - 2,737 2,737 100% 691 MUSEUM - - 3,287 4,496 - - 6,374 6,374 100% 720 GOLF ENTERPRISE 3,337 3,274 - - - - 869 869 100% 730 CONFERENCE CENTER ENTERPRISE 4,291 4,210 5,917 8,093 - - 5,334 5,334 100% 777 AIRPORT ENTERPRISE 9,059 8,887 12,491 17,085 33,287 32,403 23,183 (9,220) -28% 750 VISIT UKIAH - - - - - - 2,279 2,279 100% 800 ELECTRIC ENTERPRISE 132,193 131,652 88,843 103,351 376,028 371,948 249,071 (122,877) -33% 805 STREET LIGHTING - - - - - - 7,630 7,630 100% 806 PUBLIC BENEFITS - - - - - - 10,564 10,564 100% 820 WATER ENTERPRISE 16,687 16,372 23,009 31,472 259,384 228,496 49,530 (178,966) -69% 840 WASTEWATER ENTERPRISE 23,839 23,388 32,870 44,960 223,992 211,359 71,314 (140,045) -63% 969 REDEVELOPMENT 13,827 13,565 - - - - - - 0% RDA HOUSING 477 468 - - - - - - 0% TOTAL CENTRAL SERVICES ALLOCATIONS 734,166 739,375 890,107 899,199 1,759,901 1,437,468 696,537 (740,931) -42% This department provides central services to the entire City. Expenses are allocated to other funds as shown above. For more information on the allocation method used, refer to the City's cost allocation plan document. 65 ACCOUNT NO. 10013400 DEPARTMENT REQUEST 51110 Salaries 340,324$ 1 Director of Finance (5% Purchasing)95% 1 Revenue Manager 100% 1 Accountant (15% Economic Development)85% 1 Payroll Officer 100% 1 Administrative Analyst 100% 1 Accounting Assistant 100% Employee Benefits 187,953$ 51210 Retirement (PERS)99,599$ 51220 Insurance 61,194$ 51230 Workers Compensation Insurance 16,863$ 51240 Medicare 5,774$ 51250 Unemployment Insurance 3,987$ 51290 Cell Phone Stipend 536$ 52100 Contractual Services 103,000$ Annual Audit 40,000$ Tyler Annual Maintenance 41,300$ Muni Services 5,500$ Rate Study 21,200$ 54100 Supplies 8,500$ Business Cards and outreach materials.500$ Office Supplies 8,000$ 54101 Postage 2,200$ 55100 Telephone 1,200$ Land line and Fax. 56120 Equipment Maintenance & Repair 1,500$ Miscellaneous repairs of office equipment. 57100 Conference & Training 4,000$ CSMFO 2,000$ Munis Conference 2,000$ 57300 Memberships & Subscriptions 850$ GFOA 225$ CSMFO 110$ GFOA Award Program 400$ Payroll Association 115$ 61200 Purchasing Allocation 3,538$ Charge for Purchasing functions. 61420 Building Maintenance Allocation 14,830$ Share of maintenance for Civic Center facility. 61422 IT Allocations 25,692$ Share of Information Technology Services. 61425 Allocated Utilities 2,950$ Share of Civic Center Utilities. 696,537$ BUDGET DETAIL ACCOUNTING FISCAL YEAR 2015-16 DEPARTMENT TOTAL 10013400 66 CITY ATTORNEY BUDGET Fiscal Year 2015-16 10014000 City Attorney BRIEF DEPARTMENT AND/OR DIVISION OVERVIEW: The City of Ukiah contracts with David Rapport, for the provision of City Attorney services, to provide sound, timely and cost effective legal advice and representation to the City Council, Commissions, Boards, City officers and staff. SIGNIFICANT CHANGES: None 67 $145,307 $165,623 $121,659 $166,851 $181,500 $206,978 $201,161 $- $50,000 $100,000 $150,000 $200,000 $250,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Ctiy Attorney Expenses Other Funds Internal Service Funds Enterprise Funds General Fund Total 68 City Attorney Detail for Fiscal Year 2015/2016 10014000 Estimated Difference Actual Actual Actual Actual Budget Year-End Budget from Estimated Account Name FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 Year-End 2015 OPERATIONS AND MAINTENANCE 52100 CONTRACTED SERVICES 145,058 163,749 121,394 166,590 180,000 128,520 145,000 16,480 9% 52150 LEGAL EXPENSES - - - - - 76,943 48,600 (28,343) 100% 55100 TELEPHONE 249 259 265 261 300 315 300 (15) -5% 57100 CONFERENCE & TRAINING - 1,615 - - 1,200 1,200 1,200 - 0% 61200 PURCHASING ALLOCATION - - - - - - 6,061 6,061 100% Sub Total Operations & Maintenance 145,307 165,623 121,659 166,851 181,500 206,978 201,161 (5,817) -3% TOTAL DEPARTMENT EXPENSES 14000 145,307 165,623 121,659 166,851 181,500 206,978 201,161 (5,817) -3% CITY ATTORNEY - CENTRAL SERVICES ALLOCATIONS BY FUND 100 GENERAL FUND 68,300 88,616 44,652 91,767 99,825 113,253 27,741 (85,512) -86% 100 SUCCESSOR AGENCY - - - - - - 202 202 100% 105 POLICE - - - - - - 35,942 35,942 100% 105 FIRE - - - - - - 12,866 12,866 100% 204 PURCHASING INTERNAL SERVICE 8,556 8,556 8,556 8,343 - - - - 0% 205 BILLING AND COLLECTIONS INTERNAL SERVICE 8,556 8,556 8,556 8,343 - - - - 0% 311 ALEX RORABAUGH RECREATION CENTER - - - - - - 457 457 100% 312 DOWNTOWN BUSINESS IMPROVEMENT DISTRICT - - - - - - 90 90 100% 640 PARKING ENTERPRISE 1,711 1,711 1,711 1,669 - - 790 790 100% 691 MUSEUM - - - - - - 1,841 1,841 100% 720 GOLF ENTERPRISE - - - - - - 251 251 100% 730 CONFERENCE CENTER ENTERPRISE - - - - - - 1,541 1,541 100% 750 VISIT UKIAH - - - - - - 658 658 100% 777 AIRPORT ENTERPRISE 3,423 3,423 3,423 3,337 1,815 1,865 6,695 4,830 266% 800 ELECTRIC ENTERPRISE 20,535 20,535 20,535 20,022 25,410 25,410 71,932 46,522 183% 805 STREET LIGHTING - - - - - - 2,204 2,204 10% 806 PUBLIC BENEFIT - - - - - - 3,051 3,051 100% 820 WATER ENTERPRISE 17,113 17,113 17,113 16,685 18,150 18,150 14,304 (3,846) -21% 840 WASTEWATER ENTERPRISE 17,113 17,113 17,113 16,685 36,300 48,300 20,596 (27,704) -76% TOTAL CENTRAL SERVICES ALLOCATIONS 145,307 165,623 121,659 166,851 181,500 206,978 201,161 (5,817) -3% This department provides central services to the entire City. Expenses are allocated to other funds as shown above. For more information on the allocation method used , refer to the City's cost allocation plan document. 69 ACCOUNT NO. 10014000 DEPARTMENT REQUEST 52100 Contractual Services 145,000$ Legal Contract Services. 52150 Legal Expenses 48,600$ Additional Legal support. 55100 Telephone 300$ Land line and Fax. 57100 Conference & Training 1,200$ Expenses for League of California Cities Annual Conference. 61200 Purchasing Allocation 6,061$ Charges for Purchasing functions. 201,161$ BUDGET DETAIL CITY ATTORNEY FISCAL YEAR 2015-16 DEPARTMENT TOTAL 10014000 70 TREASURER BUDGET Fiscal Year 2015-16 10015100 Treasurer BRIEF DEPARTMENT AND/OR DIVISION OVERVIEW: The Elected City Treasurer performs an oversight role for the investing of all public funds for the City of Ukiah, in concert with the City’s Financial Department and Director of Finance. The City of Ukiah’s investments are professionally managed by Public Financial Management, Inc. (The PFM Group) in accordance with investment policies adopted by the City of Ukiah City Council. These investment policies conform to both Federal and State laws governing investments of public funds. The City Council appoin ts an investment committee consisting of the Treasurer and City staff, as well as public members, who advise the City Council with regard to investment policies and oversight. SIGNIFICANT CHANGES: None 71 $94,452 $85,863 $97,415 $75,041 $85,311 $85,346 $89,344 $- $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year-End FY 2015 Budget FY 2016 Treasurer Expenses Other Funds Internal Service Funds Enterprise Funds General Fund Total 72 Treasurer Detail for Fiscal Year 2015/2016 10015100 Estimated Difference Actual Actual Actual Actual Budget Year-End Budget from Estimated Account Name FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 Year-End 2015 SALARIES & BENEFITS 51110 REGULAR SALARIES & WAGES 3,610 3,274 - 3,610 3,600 3,600 3,600 - 0% 51120 NON-REGULAR SALARIES & WAGES - - 3,600 - - - - - 0% 51220 INSURANCE 5,854 3,862 6,330 1,231 1,231 1,231 1,228 (3) 0% 51230 WORKERS COMP 145 135 189 252 203 205 205 - 0% 51240 MEDICARE 52 48 52 52 53 62 70 8 15% 51260 FICA 224 203 223 224 224 259 300 41 18% Sub Total Salaries & Benefits 9,885 7,522 10,394 5,369 5,311 5,357 5,403 46 1% OPERATIONS & MAINTENANCE 52100 CONTRACTED SERVICES 84,524 78,141 86,800 69,471 80,000 79,989 80,000 11 0% 57300 MEMBERSHIPS & SUBSCRIPTIONS - 155 175 155 - - - - 0% 61200 PURCHASING ALLOCATION - - - - - - 2,505 2,505 100% 61422 IT ALLOCATION - - - - - - 1,436 1,436 100% 61500 INSURANCE ALLOCATION 43 45 46 46 - - - - 0% Sub Total Operations & Maintenance 84,567 78,341 87,021 69,672 80,000 79,989 83,941 3,952 5% TOTAL DEPARTMENT EXPENSES 15100 94,452 85,863 97,415 75,041 85,311 85,346 89,344 3,998 5% TREASURER - CENTRAL SERVICES ALLOCATIONS BY FUND 100 GENERAL FUND 26,219 22,764 45,301 34,895 38,374 38,409 6,877 (31,532) -82% 204 PURCHASING INTERNAL SERVICE 96 195 97 75 - - - - 0% 205 BILLING AND COLLECTION INTERNAL SERVICE 287 584 487 375 - - - - 0% 206 DISPATCH INTERNAL SERVICE 96 195 195 150 - - - - 0% 251 SPECIAL PROJECTS 3,349 3,019 2,728 2,101 - - - - 0% 506 ORCHAR AVENUE BRIDGE 383 - - - - - - - 0% 640 PARKING ENTERPRISE - - - - - - 236 236 100% 720 GOLF ENTERPRISE 96 - - - - - - - 0% 730 CONFERENCE CENTER ENTERPRISE - - 97 75 - - 70 70 100% 777 AIRPORT ENTERPRISE 96 97 97 75 857 857 389 (468) -55% 800 ELECTRIC ENTERPRISE 19,427 20,059 15,684 12,082 32,420 32,420 25,239 (7,181) -22% 805 STREET LIGHTING 574 779 779 600 - - 917 917 100% 806 PUBLIC BENEFITS 2,010 2,240 1,753 1,351 - - 13 13 100% 820 WATER ENTERPRISE 2,201 1,071 779 600 6,830 6,830 14,466 7,636 112% 840 WASTEWATER ENTERPRISE 8,134 16,164 15,586 12,007 6,830 6,830 41,138 34,308 502% 841 CITY - WASTEWATER CAPITAL 1,148 974 584 450 - - - - 0% 842 CITY - WASTEWATER RATE STABILIZATION 3,445 3,019 5,163 3,977 - - - - 0% 940 UVSD SPECIAL FUND 861 1,363 2,046 1,576 - - - - 0% 942 UVSD RATE STABILIZATION 3,924 3,311 5,260 4,052 - - - - 0% 943 UVSD CAPITAL IMPROVEMENT 478 97 682 525 - - - - 0% 969 REDEVELOPMENT 18,661 9,932 - - - - - - 0% 962 RDA HOUSING 2,967 - - - - - - - 0% 300 PARK DEVELOPMENT - - 97 75 - - - - 0% TOTAL CENTRAL SERVICES ALLOCATIONS 94,452 85,863 97,415 75,041 85,311 85,346 89,344 3,998 5% This department provides central services to the entire City. Expenses are allocated to other funds as shown above. For more information on the allocation method used, refer to the City's cost allocation plan document. 73 ACCOUNT NO. 10015100 DEPARTMENT REQUEST 51110 Salaries 3,600$ 12 months of elected City Treasurer salary ($300/month). Employee Benefits 1,803$ 51220 Insurance 1,228$ 51230 Workers Compensation Insurance 205$ 51240 Medicare 70$ 51260 FICA 300$ 52100 Contractual Services 80,000$ Public Financial Management 80,000$ 61200 Purchasing Allocation 2,505$ Charge for Purchasing functions. 61422 IT Allocation 1,436$ Share of Information Technology services. DEPARTMENT TOTAL 10015100 89,344$ BUDGET DETAIL TREASURER FISCAL YEAR 2015-16 74 HUMAN RESOURCES/RISK MANAGEMENT BUDGET Fiscal Year 2015-16 10016100 Human Resources/Risk Management DEPARTMENT PURPOSE: The Human Resources and Risk Management Department consists of two full -time employees and one part- time employee responsible for providing professional support services to all General Fund Departments and Enterprise operations for the recruitment, retention and development of a viable, skilled workforce. In addition, we provide customer service, support and training to 161 full-time and approximately 29 part-time FTEs through administration of the City’s labor relations and employee benefit programs. The Department also identifies potential areas of risk to the City and audits current practices to ensure the elimination or reduction of those risks; to ensure proper levels of insurance are acquired for contracts and/or lease of facilities on behalf of the City, and perform claims investigations to identify causes and develop preventive solutions to eliminate recurrence of risk. MAJOR ACCOMPLISHMENTS FOR FY 2014-15: Ongoing enhancements and maintenance of HR/Payroll MUNIS module, including creation of electronic files for employee hiring documentation and DMV records. Coordinated meetings between Public Works and Community Services Supervisors for site visits with REMIF’s new safety consultant for implementation of a 12-month Safety training schedule and update of safety policies, procedures and Injury, Illness and Prevention Plan (IIPP). Update of City of Ukiah Employee Manual in progress for compliance with current laws, including legal review and proposed edits received from labor law firm on existing policies . Draft Social Media policy written and ready for review process. PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16: Continuous Human Resources and Risk Management support to all City employees and departments, including but not limited to employee relations, benefits, personnel recruitments, workers compensation claims administration, employee training, personnel budgeting, labor relations, liability insu rance tracking, and processing of liability claims. Completion of a comprehensive revision/update of City of Ukiah Employee Manual for compliance with current laws. Successful negotiation of 7 new labor contracts, due to expire on 9/18/2015. SIGNIFICANT CHANGES: None 75 $325,797 $328,630 $396,008 $428,495 $414,693 $381,769 $481,894 $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 HUMAN RESOURCES/RISK MANAGEMENT EXPENSES Other Funds Internal Service Funds Enterprise Funds General Fund Total 76 Human Resources/Risk Management Detail for Fiscal Year 2015/2016 10016100 Estimated Difference Actual Actual Actual Actual Budget Year-End Budget from Estimated Account Name FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 Year-End 2015 SALARIES & BENEFITS 51110 REGULAR SALARIES & WAGES 189,819 188,326 212,244 234,317 226,764 233,247 252,293 19,046 8% 51130 OVERTIME SALARIES & WAGES 1,346 (293) 10,654 - - - - - 0% 51150 ACCRUED SALARIES & BENEFITS - - - (3,354) - - - - 0% 51210 RETIREMENT (PERS) 33,830 45,017 54,112 56,706 61,033 60,845 73,813 12,968 21% 51220 INSURANCE 28,917 28,977 21,164 17,336 19,931 18,924 24,975 6,051 30% 51230 WORKERS COMP 8,212 8,694 10,109 14,051 10,235 10,570 11,555 985 10% 51240 MEDICARE 2,866 2,881 3,140 3,353 3,202 3,347 3,940 593 19% 51250 UNEMPLOYMENT 2,091 2,110 2,332 2,527 2,437 2,547 2,727 180 7% 51290 CELL PHONE STIPEND - - 123 1,046 1,048 1,048 1,290 242 23% Sub Total Salaries & Benefits 267,082 275,712 313,878 325,982 324,650 330,528 370,593 40,065 12% OPERATIONS & MAINTENANCE 52100 CONTRACTED SERVICES 5,594 21,785 35,029 35,571 26,750 5,000 36,400 31,400 117% 52151 AFLAC & PERS INSUR ADMIN FEES - - 2,074 4,559 6,418 5,200 5,500 300 5% 54100 SUPPLIES 31,758 11,811 4,877 - - - - - 0% 54101 POSTAGE 1,220 753 814 1,217 963 900 900 - 0% 54160 HR - SPECIAL SUPPLIES - - 1,256 2,075 2,140 2,140 2,000 (140) -7% 54161 HR - BACKGROUND & PHYSICALS - - 3,606 10,943 10,700 2,000 5,000 3,000 28% 54162 HR - ADVERTISING - - 6,250 13,098 12,840 9,007 10,000 993 8% 54163 HR - INTERVIEW SUPPLIES - - 645 1,195 963 511 800 289 30% 54164 HR - FORMS & OTHER DIV. EXP.- - 381 8,962 3,210 3,252 3,000 (252) -8% 54165 HR - NEW EMPLOYEE FINGERPRINT - - 1,256 1,252 1,284 600 700 100 8% 54166 HR - DOT TESTING PROGRAM - - 1,528 1,630 1,926 1,647 1,652 5 0% 54167 HR - EMPLOYEE DEVELOPMENT - - - - - - 13,200 13,200 100% 55100 TELEPHONE 1,297 1,342 1,284 1,072 1,070 800 800 - 0% 57100 CONFERENCE & TRAINING 2,613 3,086 6,948 4,696 4,815 3,125 5,400 2,275 47% 57300 MEMBERSHIPS & SUBSCRIPTIONS 5,647 6,400 6,689 6,182 7,363 7,364 7,285 (79) -1% 61200 PURCHASING ALLOCATION - - - - - - 1,296 1,296 100% 61410 RENT ALLOCATION 1,844 - 1,742 1,742 1,863 1,865 - (1,865) -100% 61420 BUILDING MAINTENANCE ALLOCATION 6,521 5,627 5,613 5,984 6,322 6,397 6,607 210 3% 61422 IT ALLOCATION - - - - - - 9,446 9,446 100% 61425 ALLOCATED UTILITIES 1,283 1,115 1,129 1,324 1,416 1,433 1,314 (119) -8% 61500 INSURANCE ALLOCATION 938 999 1,011 1,011 - - - - 0% Sub Total Operations & Maintenance 58,715 52,918 82,131 102,513 90,043 51,241 111,300 60,059 67% TOTAL DEPARTMENT EXPENSES 16100 325,797 328,630 396,008 428,495 414,693 381,769 481,893 100,124 24% HUMAN RESOURCES/RISK MANAGEMENT - CENTRAL SERVICES ALLOCATIONS BY FUND 100 GENERAL FUND 242,988 241,491 304,435 318,802 314,734 297,624 147,449 (150,175) -48% 105 POLICE - - - - - - 125,105 125,105 100% 105 FIRE - - - - - - 34,315 34,315 100% 203 GARAGE INTERNAL SERVICE 952 1,002 1,073 1,285 - - - - 0% 204 PURCHASING INTERNAL SERVICE 952 1,002 1,073 1,285 - - - - 0% 205 BILLING AND COLLECTION INTERNAL SERVICE 7,615 8,013 8,585 10,284 - - - - 0% 206 DISPATCH INTERNAL SERVICE 7,932 8,347 8,943 10,712 - - - - 0% 311 ALEX RORABAUGH RECREATION CENTER - - - - - - 708 708 100% 640 PARKING ENTERPRISE 1,586 1,669 1,789 2,142 - - - - 0% 691 MUSEUM - - 7,154 8,570 - - 11,880 11,880 100% 720 GOLF ENTERPRISE 6,346 6,677 - - - - 1,385 1,385 100% 730 CONFERENCE CENTER ENTERPRISE 4,759 5,008 5,366 6,427 - - 8,340 8,340 100% 777 AIRPORT ENTERPRISE 15,864 16,693 17,885 21,425 4,102 4,332 13,049 8,717 213% 750 VISIT UKIAH - - - - - - 1,539 1,539 100% 800 ELECTRIC ENTERPRISE 16,181 17,027 18,243 21,853 49,067 42,638 53,058 10,420 21% 805 STREET LIGHTING - - - - - - 3,539 3,539 100% 820 WATER ENTERPRISE 9,518 10,016 10,731 12,855 26,341 19,370 38,840 19,470 74% 840 WASTEWATER ENTERPRISE 9,518 10,016 10,731 12,855 20,449 17,805 42,687 24,882 122% 969 REDEVELOPMENT 1,586 1,669 - - - - - - 0% TOTAL CENTRAL SERVICES ALLOCATIONS 325,797 328,630 396,008 428,495 414,693 381,769 481,893 100,124 24% This department provides central services to the entire City. Expenses are allocated to other funds as shown above. For more information on the allocation method used, refer to the City's cost allocation plan document. 77 ACCOUNT NO. 10016100 DEPARTMENT REQUEST 51110 Salaries 252,293$ 1 Director of Human Resources 100.0% 1 Senior Management Analyst 100.0% 1 Administrative Secretary/Human Resources Assistant 50.0% Employee Benefits 118,300$ 51210 Retirement (PERS)73,813$ 51220 Insurance 24,975$ 51230 Workers Compensation Insurance 11,555$ 51240 Medicare 3,940$ 51250 Unemployment Insurance 2,727$ 51290 Cell Phone Stipend 1,290$ 52100 Contractual Services 36,400$ Labor Consultant for Negotiation of 7 new labor contracts 27,000$ Labor Attorney legal services 5,000$ Munis Maintenance Allocation 4,000$ Integrity Shredding Monthly Services 400$ 52151 AFLAC & PERS Administrative Fees 5,500$ 54101 Postage 900$ Supplies & Other Division Expenses 36,352$ 54160 Special Supplies - Office supplies; Paper and food supplies for employee training and development.2,000$ 54161 Background & Physicals 5,000$ 54162 Advertising 10,000$ 54163 Interview Supplies 800$ 54164 Forms & Other Division Expenses 3,000$ 54165 New Employee Fingerprints/Livescans 700$ 54166 DOT Testing Program - random drug & alcohol testing for commercial drivers licenses 1,652$ 54167 Employee Development - Succession Planning; Employee Recognition (Holiday Party, Picnic & Service Pins); and Employee Training 13,200$ 55100 Telephone 800$ Land line and Fax. 57100 Conference & Training 5,400$ Munis User's Bi-Annual Training 2,500$ Libert Cassidy HR Training 1,200$ PERS Annual Training Forum 900$ Nor-Cal HR Manager Training 600$ Labor/Risk Webinars 200$ 57300 Memberships & Subscriptions 7,285$ FLSA, ADA, & Leave/Disability Annual Subscription Renewal 1,290$ CALPELRA Annual Memberships for HR Director & Analyst 700$ IEDA Compensation Survey Annual Subscription 4,300$ Libert Cassidy Library Annual Subscriptions 995$ 61200 Purchasing Allocation 1,296$ Charge for Purchasing functions. 61420 Building Maintenance Allocation 6,607$ Share of maintenance for Civic Center facility. 61422 IT Allocation 9,446$ Share of Information Technology services. 61425 Allocated Utilities 1,314$ Share of Civic Center Utilities. 481,893$ BUDGET DETAIL HUMAN RESOURCES/RISK MANAGEMENT FISCAL YEAR 2015-16 DEPARTMENT TOTAL 10016100 78 BUSINESS, ECONOMIC, GRANT AND HOUSING SERVICES BUDGET Fiscal Year 2015-16 10017100 Business, Economic, Grant and Housing Services The Economic Development team has continued to significantly improve the level of support for business activity, resulting in the creation and retention of businesses and jobs. By leveraging multiple cross -department disciplines on an as-needed basis, the team maximizes staff expertise while efficiently addressing business, economic, grant and housing services. Personnel costs attributed to the Ukiah Successor Agency are reimbursed through the RDA dissolution process. MAJOR ACCOMPLISHMENTS OF FY 2014-15:  Continued to administer the Business Liaison Program, which facilitates development and provides a single point of contact for those embarking on commercial endeavors.  Attended real estate caravans with realtors to stimulate economic development and educate the group regarding Ukiah-area projects and resources.  Created new resource documents to facilitate business recruitment and retention, which are readily available to the public via the City of Ukiah website.  Facilitated pre-development meetings for commercial real estate investors and new business projects, significantly reducing the likelihood of unanticipated development challenges for the clients.  Continued to assist with the development of important community infrastructure, including the build -out of the Redwood Business Park, the rail trail, and the downtown streetscape project.  Continued to convene on a monthly basis with other economic development entities, ensuring effective collaboration and referrals.  Continued to facilitate job creation and develop business support resources by hosting a job fair and collaborating on economic development events with other entities.  Facilitated the development of the new Ukiah courthouse and its site.  Administered the First Time Homebuyers Program, which helps make purchasing a home possible for qualifying applicants.  Developed the Single-Family Rehab Program, which provides grants to qualifying home owners for code- required improvements.  Provided a direct loan for a new business through the ReBILD program, helping to create as many as 20 new jobs.  Negotiated a development agreement with a nonprofit housing developer for the planning and potential construction of a low and moderate senior housing facility on the Cleveland Lane Property.  Developed and submitted a proposal for the Tour of California bicycle race. PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16:  Develop and implement a plan for restaurant garbage storage and collection in the downtown area; the team has had preliminary discussions with the Waste Hauler and a few stakeholders. Additional planning and evaluation is needed.  Host an annual business development resource forum in collaboration with other economic development entities. Tentatively scheduled for the Spring of 2016.  Promote industrial development by demonstrating the competitive advantages of the local business climate and collaborating with the County. Have begun assembling material and data for the purpose of recruiting industrial business.  Continue to facilitate the development of the Costco project.  Continue to facilitate the development of the traffic improvements in and aroun d the Redwood Business Park by continuing to work with Caltrans, City Engineering and City Planning to refine the project. 79 80 BUSINESS, ECONOMIC, GRANT AND HOUSING SERVICES BUDGET Fiscal Year 2015-16 Develop and implement an improved parking plan for the downtown area by evaluating the recommendations of the existing parking study to determine relevancy with the changed downtown business climate. Facilitate the implementation of the Downtown Streetscape Improvement Program. The project has been postponed to 2016. In advance of the project, we have assembled an outreach committee comprised of business and community leaders to assist with disseminating information to stakeholders and seeking input as the project develops. Continue to create, update, and make available via the website resource documents to facilitate business development. Ongoing collaboration with the real estate community by attending real estate caravans and providing important updates and resources related to development. Cont inue to partner with Main Street Program on a monthly Economic Development Meeting with other stakeholders and leaders. Continue to seek grant funding to facilitate economic development in the Ukiah area. Collaborate with the Planning, Public Works, and Utilities Departments to streamline the development process. SIGNIFICANT CHANGES: None 81 $- $125 $229,843 $268,248 $283,851 $230,266 $325,382 $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Business, Economic, Grant and Housing Services Expenses General Fund Total 82 Business, Economic, Grant and Housing Services Detail for Fiscal Year FY 2015/2016 10017100 Estimated Difference Actual Actual Actual Actual Budget Year-End Budget from Estimated Account Name FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 Year-End 2015 46116 MISCELLANEOUS REIMBURSABLE REVENUE*- - (1,912) - - - (25,000) SALARIES & BENEFITS 51110 REGULAR SALARIES & WAGES - - 127,791 190,143 185,998 138,846 176,997 38,151 21% 51120 NON-REGULAR SALARIES & WAGES - - 797 - - - - - 0% 51150 ACCRUED SALARIES & BENEFITS - - 22,154 (9,122) - - - - 0% 51210 RETIREMENT (PERS)- - 32,551 42,686 49,501 36,557 52,365 15,808 32% 51220 INSURANCE - - 11,984 9,892 9,985 15,591 16,982 1,391 14% 51230 WORKERS COMP - - 6,069 11,021 2,000 6,239 8,187 1,948 97% 51240 MEDICARE - - 1,766 2,455 1,963 1,913 2,804 891 45% 51250 UNEMPLOYMENT - - 1,388 2,013 1,753 1,484 1,936 452 26% 51290 CELL PHONE STIPEND - -- 1,247 786 229 229 - 0% Sub Total Salaries & Benefits - - 204,654 250,335 251,986 200,859 259,500 58,641 23% OPERATIONS & MAINTENANCE 52100 CONTRACTED SERVICES - - 15,600 13,705 18,500 18,500 43,500 25,000 135% 52510 ADVERTISING & PROMOTION - - - - 1,000 1,000 1,000 - 0% 54100 SUPPLIES - 125 4,928 90 6,590 6,000 6,600 600 9% 54101 POSTAGE - - - 0 750 50 750 700 93% 55100 TELEPHONE - - 531 113 125 125 - (125) -100% 55210 UTILITIES - - 2,156 2,358 2,400 1,232 - (1,232) -51% 57100 CONFERENCE & TRAINING - - 1,509 1,182 1,500 1,500 1,500 - 0% 57300 MEMBERSHIPS & SUBSCRIPTIONS - - 465 465 1,000 1,000 1,000 - 0% 61200 PURCHASING ALLOCATION - - - - - - 1,568 1,568 100% 61422 IT ALLOCATION - - - - - - 9,068 9,068 100% 61500 INSURANCE ALLOCATION - - - - - - 896 896 100% Sub Total Operations & Maintenance - 125 25,189 17,913 31,865 29,407 65,882 36,475 114% TOTAL DEPARTMENT EXPENSES 17100 - 125 229,843 268,248 283,851 230,266 325,382 95,116 34% *Grant Activity Delivery/ Sucessor Agency Personnel Cost Reimbursement/ TOT 10% Admin Reimbursement **Personnel costs attributed to the Ukiah Successor Agency are reimbursed through the RDA dissolution process. 83 ACCOUNT NO. 10017100 DEPARTMENT REQUEST 51110 Salaries 176,997$ 1 Assistant City Manager (56% City Manager)44.00% 1 Facilities Administrator (47.5% Conference Center, 50% Building Maintenance)2.50% 1 Accountant (85% Finance)15.00% 1 Project and Grant Administrator/Part-Time 32 Hour 100.00% 1 Project and Grant Administrator/Part-Time 20 Hour 100.00% Employee Benefits 82,503$ 51210 Retirement (PERS)52,365$ 51220 Insurance 16,982$ 51230 Workers Compensation Insurance 8,187$ 51240 Medicare 2,804$ 51250 Unemployment Insurance 1,936$ 51290 Cell Phone Stipend 229$ 52100 Contractual Services 43,500$ Grant Services and Resources ($3,500)3,500$ Grant and Housing Compliance Monitoring ($5,000)5,000$ Economic Development and Financing Corporation ($10,000)10,000$ CDC Service Contract ($25,000)25,000$ 52515 Advertising & Publication 1,000$ Advertising in various media. 54100 Supplies & Other Division Expenses 6,600$ Office Supplies, Paper, and Equipment 54101 Postage 750$ 57100 Conference & Training 1,500$ California Business Expansion and Retention and various regional trainings 57300 Memberships & Subscriptions 1,000$ California Business Expansion and Retention and other misc. 61200 Purchasing Allocation 1,568$ Charge for Purchasing functions. 61422 IT Allocation 9,068$ Share of Information Technology Services 61500 Insurance Allocation 896$ DEPARTMENT TOTAL 10017100 325,382$ BUDGET DETAIL BUSINESS, ECONOMIC, GRANT AND HOUSING SERVICES FISCAL YEAR 2015-16 Share of the Citywide costs of liability and property insurance. 84 COMMUNITY OUTREACH/ PUBLIC INFORMATION SERVICES BUDGET Fiscal Year 2014-15 10018000 Community Outreach/Public Information Services: BRIEF DEPARTMENT AND/OR DIVISION OVERVIEW: Outreach and public information activities for the City including printing, noticing, webpage maintenance, Council Chamber broadcasting, youth scholarship program, and support for City sponsored community events. MAJOR ACCOMPLISHMENTS FOR FY 2014-15: Published notices in the Ukiah Daily Journal and distributed community information flyers in the Public Utility Bills. Provided funding for need-based recreation programming scholarships for youth. Launched a newly enhanced website for the City. PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16: Publish a public information piece on the City’s budget and operations. Continue to enhance the City’s website to expand access to services and information. Continue to expand support for the youth scholarship program to leverage supplemental funding sources. SIGNIFICANT CHANGES: None. 85 $89,070 $46,654 $28,586 $35,005 $37,000 $37,000 $37,904 $- $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Community Outreach/Public Information Services Expenses General Fund Total 86 Community Outreach/Public Information Services Detail for Fiscal Year 2015/2016 10018000 Estimated Difference Actual Actual Actual Actual Budget Year-End Budget from Estimated Account Name FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 Year-End 2015 OPERATIONS & MAINTENANCE 52100 CONTRACTED SERVICES 66,144 27,209 926 9,494 10,000 10,000 10,000 - 0% 52510 ADVERTISING & PROMOTION 8,426 4,768 11,700 8,792 11,500 11,500 11,500 - 0% 54100 SUPPLIES 14,500 14,677 15,960 16,720 15,500 15,500 15,500 - 0% 61200 PURCHASING ALLOCATION - - - - - - 798 798 100% 61500 INSURANCE ALLOCATION - - - - - - 106 106 100% Sub Total Operations & Maintenance 89,070$ 46,654$ 28,586$ 35,005$ 37,000$ 37,000$ 37,904$ 904 2% TOTAL DEPARTMENT EXPENSES 18000 89,070$ 46,654$ 28,586$ 35,005$ 37,000$ 37,000$ 37,904$ 904$ 2% 87 ACCOUNT NO. 10018000 DEPARTMENT REQUEST 52100 Contractual Services 10,000$ Web design, customer enhancements, and maintenance and hosting costs 52510 Advertising & Promotion 11,500$ Publishing City and departmental brochures, including materials and supplies. 54100 Supplies 15,500$ City Community Events (i.e. Family Fun in the Sun; July 4th picnic). 4,500$ Supplies including paper and miscellaneous office materials.1,000$ Youth program scholarships. 10,000$ 61200 Purchasing Allocation 798$ Charge for Purchasing functions. 61500 Insurance Allocation 106$ Share of the Citywide costs of liability and property insurance. DEPARTMENT TOTAL 10018000 37,904$ BUDGET DETAIL COMMUNITY OUTREACH/PUBLIC INFORMATION SERVICES FISCAL YEAR 2015-16 Newspaper/periodical advertising, general advertising & promotion, surveys, general promotional materials, and miscellaneous publications and supplies; community participation, sponsorship of events, community education, awards, etc. Televising City Council meetings: ongoing operations; equipment for recording and duplicating the meeting; presentation video and sound system maintenance. 88 ANIMAL CONTROL BUDGET Fiscal Year 2015-16 Animal Control BREIF DEPARTMENT AND/OR DIVISON OVERVIEW: The City of Ukiah contracts with Mendocino County for shelter and licensing services. City of Ukiah personnel provide 24/7 animal control field services and enforcement. 10020217 89 $94,962 $96,749 $93,415 $78,006 $110,500 $78,500 $83,635 $- $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year-End FY 2015 Budget FY 2016 Animal Control Expenses General Fund Total 90 Animal Control Detail for Fiscal Year 2015/2016 10020217 Estimated Difference Actual Actual Actual Actual Budget Year-End Budget from Estimated Account Name FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 Year-End 2015 OPERATIONS & MAINTENANCE 52100 CONTRACTED SERVICES 94,450 96,204 109,465 77,455 110,500 78,500 78,500 - 0% 56111 CITY GARAGE - LABOR - - - - - - 5,135 5,135 100% 61500 INSURANCE ALLOCATION 512 545 551 551 - - - - 0% Sub Total Operations & Maintenance 94,962 96,749 110,016 78,006 110,500 78,500 83,635 5,135 100% TOTAL DEPARTMENT EXPENSES 20217 94,962 96,749 110,016 78,006 110,500 78,500 83,635 5,135 5% 91 ACCOUNT NO. 10020217 DEPARTMENT REQUEST 52100 Contractual Services 78,500$ Emergency Veterinarian 1,500$ Debt Service for County Shelter 24,000$ County Shelter Operations 53,000$ 56111 Garage - Labor 5,135$ Annual allocation for City Garage labor for vehicles and equipment. DEPARTMENT TOTAL 10020217 83,635$ BUDGET DETAIL ANIMAL CONTROL FISCAL YEAR 2015-16 92 PARKS BUDGET Fiscal Year 2015-16 10022100 Parks BRIEF DEPARTMENT AND/OR DIVISION OVERVIEW: The City of Ukiah Parks Department consists of 16 parks, Ukiah Municipal Swimming Pools, 5 sporting areas, 5 tennis courts, and also provides maintenance for 9 parking lots, the city sub stations, Successor Agency properties, former Redevelopment housing properties, the Civic Center, Ukiah Railroad Depot property, Ukiah trails system, and School Street planters. The department also provides staffing support for Sundays in the Park, Family Fun in the Sun, Ukiah Country PumpkinFest, and other community events. MAJOR ACCOMPLISHMENTS FOR FY 2014-15: Maintained all properties with limited resources. Combined the Golf Lead Worker position with the Parks Lead Worker position. Restructured positions to include two Service Worker II positions. Acquired a grant for replacement of the walkways and barbeque/picnic areas at Oak Manor Park. Replaced areas of lawn with mulch allowing reduced water use, improved tree health and recycling of yard debris. Maintained/adjusted sprinkler systems at various locations for improved water efficiency. Replaced, in conjunction with Aquatics, out of compliance diving board with a slide structure at Ukiah Municipal Pools. Replaced shade structures at Ukiah Municipal Pools. Obtained an irrigation design for failing irrigation system at Anton Stadium. Obtained proposals for a park development and landscape specialist. Tested three abandoned water wells for future use feasibility. Repaired a portion of the rock wall at Todd Grove Park. Completed small capital improvements to the Ukiah Sports Complex facility as accomplished each year by making the amenities more appealing to its guests in conjunction with the Recreation Department. (home run netting and infield grading) PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16: Continue to remove turf irrigation from around trees and mulch with recycled tree grindings. Continue replanting of trees and plants in all parks as necessary. Repave the walkways and barbeque area at Oak Manor Park (Grant Project). Repave the walkways and basketball court at Vinewood Park. Continue to repair the rock wall around Todd Grove Park. Replace failing irrigation system at Anton Stadium. Continue to provide staffing support to other departments and agencies in our community. SIGNIFICANT BUDGET CHANGES: Continued increases in utility costs represents the increases in water/sewer fees coupled with dry weather patterns that demand a longer watering season and aging irrigation equipment. Added maintenance of mulched areas around trees. Acquisition of new equipment results in lower maintenance and repair budget. Lack of rainfall over the winter may cause extra water use to keep plants alive. Failure of Anton Stadium irrigation system results in the need for replacement. C.A.R.B. restrictions and repair costs constitute the replacement of the Toro 4000D Turf Mower currently being used in The Parks Department. 93 $807,631 $858,780 $1,148,376 $1,082,947 $1,063,089 $1,097,996 $1,154,471 $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Parks Expenses General Fund Total 94 Parks Detail for Fiscal Year 2015/2016 10022100 Estimated Difference Actual Actual Actual Actual Budget Year-End Budget from Estimated Account Name FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 Year-End 2015 PARKS REVENUE 46320 OBERVATORY HOUSE RENTAL - (13,725) (14,000) (13,800) (13,800) (13,800) (13,800) - 0% 46330 280 E STANDLEY RENTAL (56,583) (44,010) - - - - - - 0% 46331 225 NORTON STREET RENTAL - (6,000) - - - - - - 0% 46340 TRAIN DEPOT RENT (4,909) (8,960) (10,200) (9,310) (9,900) (9,900) (9,000) 900 -9% 46350 PLAZA RENTAL - (4,466) (6,800) (7,508) (5,500) (5,500) (7,500) (2,000) 36% 46360 PARKS RENTAL - (1,295) (4,000) (4,506) (2,500) (3,635) (4,500) (865) 35% 46370 TODD GROVE ROOM RENTAL - (10,490) (16,000) - - - - - 0% Total Parks Revenue (61,492) (88,946) (51,000) (35,124) (31,700) (32,835) (34,800) (1,965) 6% SALARIES & BENEFITS 51110 REGULAR SALARIES & WAGES 340,636 330,292 450,896 379,657 403,876 384,342 392,231 7,889 2% 51120 NON-REGULAR SALARIES & WAGES 25,916 13,001 6,547 35,595 56,000 56,000 50,965 (5,035) -9% 51130 OVERTIME SALARIES & WAGES 2,590 2,115 1,626 24,216 8,204 24,942 15,000 (9,942) -121% 51150 ACCRUED SALARIES & BENEFITS 4,240 9,999 12,084 (17,227) - - - - 0% 51210 RETIREMENT (PERS)65,022 80,179 112,373 95,499 112,567 110,021 117,002 6,981 6% 51220 INSURANCE 66,732 74,351 101,204 97,318 96,231 86,998 98,381 11,383 12% 51230 WORKERS COMP 15,421 14,955 20,509 27,790 8,901 22,858 20,790 (2,068) -23% 51240 MEDICARE 5,304 5,060 6,575 5,959 5,736 6,296 7,085 789 14% 51250 UNEMPLOYMENT 3,921 3,630 4,746 5,085 5,298 5,442 4,916 (526) -10% 51260 FICA 62 206 390 2,158 1,860 1,860 3,156 1,296 70% 51290 CELL PHONE STIPEND - - 531 3,414 2,778 3,041 2,937 (104) -4% Sub Total Salaries & Benefits 529,845 533,788 717,480 659,464 701,451 701,800 712,463 10,663 2% OPERATIONS & MAINTENANCE 52100 CONTRACTED SERVICES 20,703 21,911 42,370 29,085 24,000 24,000 24,000 - 0% 52180 SECURITY SERVICES 407 398 3,090 4,834 4,944 6,000 8,000 2,000 40% 52600 RENT - - 15,600 15,600 16,200 16,200 16,380 180 1% 54100 SUPPLIES 51,021 44,761 49,144 43,669 42,000 45,418 45,000 (418) -1% 54101 POSTAGE 49 2 158 23 50 20 20 - 0% 54102 SMALL TOOLS 2,811 2,495 2,464 2,222 2,500 3,229 3,500 271 11% 55100 TELEPHONE 4,885 4,775 3,404 436 815 800 825 25 3% 55210 UTILITIES - - 207,129 225,564 200,000 210,000 210,000 - 0% 56110 CITY GARAGE - PARTS 437 650 1,369 1,135 1,135 1,135 5,471 4,336 382% 56111 CITY GARAGE - LABOR 11,647 17,359 36,146 30,311 30,311 30,311 24,853 (5,458) -18% 56120 EQUIPMENT MAINTENANCE & REPAIR 16,195 7,218 9,898 12,735 8,000 8,350 8,500 150 2% 56130 EXTERNAL SERVICES 7,620 17,563 10,938 7,767 9,000 9,000 9,000 - 0% 56210 FUEL & FLUIDS 13,662 16,274 18,197 18,245 15,000 15,000 17,000 2,000 13% 56300 BUILDING MAINT. & REPAIR 993 2,115 - - - - - - 0% 57100 CONFERENCE & TRAINING 2,335 745 3,702 4,312 3,000 3,702 4,500 798 27% 57300 MEMBERSHIPS & SUBSCRIPTIONS 220 420 480 748 1,000 1,000 1,000 - 0% 59100 PROPERTY TAXES PAID - - - - 310 1,481 350 (1,131) -365% 59300 REFUNDS - - 500 - - - - - 0% 59400 OTHER EXPENSES 1,601 2,141 3,333 3,866 655 8,455 6,000 (2,455) -375% 61200 PURCHASING ALLOCATION - - - - - - 2,786 2,786 100% 61410 RENT ALLOCATION 15,882 15,600 655 655 2,221 2,221 - (2,221) -100% 61420 BUILDING MAINTENANCE ALLOCATION - - 2,110 3,800 497 515 2,483 1,968 396% 61422 IT ALLOCATION - - - - - 42,128 42,128 100% 61425 ALLOCATED UTILITIES 117,085 159,664 2,154 424 - - 493 493 100% 61500 INSURANCE ALLOCATION 10,233 10,900 18,053 18,053 - 9,359 9,719 360 100% Sub Total Operations & Maintenance 277,786 324,992 430,896 423,483 361,638 396,196 442,008 45,812 13% TOTAL DEPARTMENT EXPENSES 22100 807,631 858,780 1,148,376 1,082,947 1,063,089 1,097,996 1,154,471 56,475 5% The following Capital Expenses were removed in order to more easily compare operating expenses. If added back, this fund can be tied back to the Financial Statements. 80100 MACHINERY & EQUIPMENT 24,580 - - 85,608 60,000 112,427 - 95 ACCOUNT NO. 10022100 DEPARTMENT REQUEST 51110 Salaries 392,231$ 1 Parks/Golf Superintendent (10% Golf)90.0% 1 Parks/Golf Lead Worker (10% Golf)90.0% 2 Parks Service Worker II 100.0% 5 Park Service Workers 100.0% 1 Receptionist/Clerk (30% Recreation Admin, 30% Admin Support, 30% Building Maintenance)10.0% 1 Community Services Assistant/960 hour (15% Recreation Admin., 15% Golf, 50% Admin. Support, 5% Building Maintenance) 15.0% 1 Project/Program Analyst/1,000 hour (35% Recreation Admin, 25% Golf, 5% Building Maintenance) 35.0% 51120 Non-Regular Salaries 50,965$ 2 Parks Seasonal Workers (1,000 hours each)100.0% 2 Facility Attendants (15 hours/week)100.0% 51130 Overtime Salaries & Wages 15,000$ Employee Benefits 254,267$ 51210 Retirement (PERS)117,002$ 51220 Insurance 98,381$ 51230 Workers Compensation Insurance 20,790$ 51240 Medicare 7,085$ 51250 Unemployment Insurance 4,916$ 51260 FICA 3,156$ 51290 Cell Phone Stipend 2,937$ 52100 Contractual Services 24,000$ 2,000$ 15,000$ 3,000$ 4,000$ 52180 Security Services 8,000$ Security services at Parks Office, Perkins Rail Depot, Anton Stadium Equipment Shop, Snack Shack at the Sports Complex, Anton Stadium (new this year) and other various locations. 52600 Rent 16,380$ Parks department office rent. 54100 Supplies 45,000$ General Park Maintenance Supplies including plants, seed, fertilizer, vegetation management program supplies, soil, sprinklers, irrigation line, valves, electric wire, irrigation clocks, and plant materials. Supplies for facilities such as paper products, light bulbs, cleaning products and other various maintenance supplies 54101 Postage 20$ 54102 Small Tools 3,500$ Small tools such as edger blades, drills, saws, small electrical hand tools and bits generally under $700. BUDGET DETAIL PARKS FISCAL YEAR 2015-16 Continuation of tree care, removal, planting and replanting including large tree trimming, stump grinding, and certified arborist services. Port-o-lets at Anton Stadium, Vinewood, Oak Manor, Sports Complex, Observatory Temporary port-o-lets for Family Fun in The Sun Days, CDF work crew days, Plaza, and as needed for other short term events. Other contract services as needed for maintenance for parks and structures such as HVAC, toilets/sewer service, roofing/gutter maintenance, and other contract services for maintaining facilities. 96 55100 Telephone 825$ Land line and Fax. 55210 Utilities 210,000$ Utility services for office and park locations. 56110 City Garage Parts 5,471$ Annual allocation for City Garage parts for parks vehicles and equipment. 56111 City Garage Labor 24,853$ Annual allocation for City Garage labor for parks vehicles and equipment. 56120 Equipment Maintenance & Repair 8,500$ Expenses related to maintaining parks equipment; push mowers, utility carts, blowers, and other various equipment that is not maintained at the City Garage. Expenses for maintaining park structures, playground equipment, appliances, and other equipment. Annual purchase of certified playground bark, replacement parts for playgrounds as needed and other repair to park structures/equipment. 56130 External Services 9,000$ 56210 Fuel & Fluids 17,000$ Fuel for vehicles, mowers, equipment. 57100 Conference & Training 4,500$ State of California approved pesticide continuing education classes required for maintaining certificates for the Park Staff, Playground Safety Inspector Certification, tree care trainings, bucket truck training and other training programs. 57300 Memberships & Subscriptions 1,000$ Fees for memberships to Qualified Applicator Certificate (QAC), California Park and Recreation Society (CPRS) and other membership certification programs, including International Society for Arboriculture. 59100 Property Taxes Paid 350$ 59400 Other Expenses (Vandalism)6,000$ Expenses from vandalism at parks and facilities. Supplies and materials such as paint and necessary items for graffiti cover-up and vandalism repair. And for replacing vandalized playground equipment. 61200 Purchasing Allocation 2,786$ Charge for Purchasing functions. 61420 Building Maintenance Allocation 2,483$ Share of maintenance for Civic Center facility. 61422 IT Allocation 42,128$ Share of Information Technology services. 61425 Allocated Utilities 493$ Share of Civic Center Utilities. 61500 Insurance Allocation 9,719$ Share of the Citywide costs of liability and property insurance. DEPARTMENT TOTAL 10022100 1,154,471$ Inspections and services not performed by city garage such as; ariel inspections of bucket truck, opacity tests on diesels, etc. 97 98 RECREATION AND AQUATICS BUDGET Fiscal Year 2015-16 Recreation and Aquatics BRIEF DEPARTMENT AND/OR DIVISION OVERVIEW: The Recreation Division facilitates a wide array of youth and adult recreational programs including classes, sports leagues, camps, clinics, and tournaments. These offerings attract participants from all over the tri-county area and beyond. Additionally, staff is responsible for operating the Summer Safari Day Camp Program; a premier program which has been in existence for more than 30 years serving hundreds of local families. This Division is also responsible for the staffing, programming, and management of the Ukiah Municipal Swimming Pools. Every summer the Municipal Pools host public swim, swim lessons, and aquatic fitness classes. The Recreation Division acts as the lead in executing City-sponsored events such as PumpkinFest, Sunday’s in the Park, Family Fun in the Sun, Moonlight Movie Madness, and the All-American Picnic in the Park. Three times per year the Recreation Division proudly produces the City of Ukiah Recreation Guide which is directly mailed to 18,500 homes and local businesses and is available in its entirety on the City’s website. Each Guide offers approximately 50 contractor classes, provides affordable advertising opportunities for local businesses, and has become the community’s “go to” publication for activities in the Greater Ukiah Area. MAJOR ACCOMPLISHMENTS FOR FY 2014-15:  Developed and implemented a Recreation Department Social Media Plan which meets the guidelines of the City’s Human Resources and Information Technology Departments.  Purchased recreation software for program management and online registration with a goal to implement the program with the most affordable, efficient, and effective fit.  Implemented electronic payment options for pool and day camp program participants at off-site recreation locations.  Under the auspice of the Park, Recreation & Golf Commission, the reincorporation of a Recreation Department Mission Statement was adopted.  An educational and promotional brochure was produced for the public about the development of the Ukiah Latitude Observatory and its offerings to the community. A grand opening of the park, which introduced the Tours of the Earth and Sky lecture series, was executed as well as obtaining the zenith telescope on loan from the U.S. Department of Commerce – National Geodetic Survey. Observatory Park will continue to be recognized as a premier, flagship park.  A supplementary summer recreation guide was produced focusing solely on Pool and Day Camp activities.  Replaced, in conjunction with the Parks Department, out of compliance diving board with a slide structure at the Ukiah Municipal Swimming Pools.  Facilitated small capital improvement projects to the Ukiah Sports Complex facility in collaboration with the Parks Department such as homerun netting and professional grading of infields.  Significantly increased programming at the Alex Rorabaugh Recreation Center while partnering with ARRC Board to serve at-risk youth with no cost to the participants.  Achieved record-breaking enrollment in multiple areas or recreation including youth basketball, swim lessons and day camp.  Facilitated the re-design of the Community Services pages on the City of Ukiah website. 10022800 10022810 10022821 10022822 10022824 10022831 10022832 10022840 10022850 10022860 10022300 99 100 RECREATION AND AQUATICS BUDGET Fiscal Year 2015-16 PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16: Increase awareness throughout the community about the Recreation offerings by making presentations to service clubs, organizations, and agencies throughout the Greater Ukiah Area. Increase the number of Special Events offered to include a wide variety of interests while serving a broader base of community members. Develop sponsorship and partnership benefit packages for Observatory Park programs modeled after other Recreation sponsorship programs to assist in the Parks’ self-sufficiency. Outfitting the recreation trailer by installing sound equipment, wrapping the exterior and converting it to a mobile advertising platform for recreation programs and special events. Develop a curriculum guide for Observatory Park in collaboration with local youth groups and educators based on the Grace Hudson Museum model. Increase professional development of Recreation staff through training organizations such as California Parks & Recreation Society, American Red Cross, National Parks & Recreation Association, ensuring that staff is delivering quality programming. SIGNIFICANT CHANGES: The Minimum Wage increase effective January 1, 2016 will substantially increase the salary expense of part-time, seasonal staff in the current budget year. Revenues will continue to be adjusted in phases to keep pace with expenditures. Subsequent costs associated with the purchase of a recreation software program including hardware, network connectivity, and workstations. Reduction in the availability of non-owned and City owned facilities to host recreation activities resulting in an increase in rental expense. 101 $704,329 $707,765 $766,090 $821,454 $830,016 $897,860 $958,007 $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Recreation and Aquatics Expenses Aquatics Recreation Total 102 Recreation and Aquatics Summary Estimated Difference Actual Actual Actual Actual Budget Year-End Budget from Estimated Account Name FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 Year-End 2015 SALARIES & BENEFITS 51110 REGULAR SALARIES & WAGES 129,069 122,156 143,211 169,981 191,082 204,283 202,925 (1,358) -1% 51120 NON-REGULAR SALARIES & WAGES 151,391 169,706 164,398 183,580 180,322 186,603 188,775 2,172 1% 51130 OVERTIME SALARIES & WAGES (10) 111 20,195 11,073 16,216 17,876 18,978 1,102 7% 51150 ACCRUED SALARIES & BENEFITS (1,893) 293 355 2,444 - - - - 0% 51210 RETIREMENT (PERS)22,788 29,182 37,728 45,291 51,143 55,192 59,665 4,473 9% 51220 INSURANCE 25,099 28,062 32,656 25,955 28,283 32,744 37,621 4,877 17% 51230 WORKERS COMP 11,710 12,519 17,001 21,911 10,299 15,777 18,056 2,279 22% 51240 MEDICARE 4,192 4,397 4,746 5,364 5,230 5,577 6,433 856 16% 51250 UNEMPLOYMENT 2,809 3,039 3,081 4,039 3,979 4,355 4,452 97 2% 51260 FICA 9,502 10,432 10,647 11,478 11,173 11,628 12,260 632 6% 51290 CELL PHONE STIPEND 114 109 282 1,335 1,061 1,661 1,514 (147) -14% Sub Total Salaries & Benefits 354,771 380,006 434,300 482,450 498,788 535,697 550,679 14,982 3% OPERATIONS & MAINTENANCE 52100 CONTRACTED SERVICES 182,725 163,831 159,242 142,846 158,700 149,050 147,750 (1,300) -1% 52180 SECURITY SERVICES 275 275 275 275 400 400 400 - 0% 52600 RENT - - - 825 - 33,004 21,004 (12,000) 100% 54100 SUPPLIES 99,581 99,810 94,660 110,548 98,280 101,416 101,700 284 0% 54101 POSTAGE 4,544 3,601 3,800 2,234 3,800 3,800 4,000 200 5% 54106 SPECIALTY SUPPLIES - - - - - - 18,500 18,500 100% 55100 TELEPHONE 2,817 2,809 2,875 2,617 2,800 2,600 2,650 50 2% 55210 UTILITIES 18,148 18,064 28,000 42,398 37,600 35,150 37,600 2,450 7% 56120 EQUIPMENT MAINTENANCE & REPAIR 5,706 9,593 5,000 5,457 6,000 8,900 6,000 (2,900) -48% 57100 CONFERENCE & TRAINING 4,381 3,329 3,500 2,376 2,400 5,320 5,000 (320) -13% 57101 CONFERENCE & TRAINING - Aquatics - - - - - - 5,000 5,000 100% 57102 CONFERENCE & TRAINING - Parks - - - - 3,900 5,000 1,000 (4,000) -103% 57300 MEMBERSHIPS & SUBSCRIPTIONS 264 470 500 775 750 925 1,500 575 77% 61200 PURCHASING ALLOCATION - - - - - - 8,589 8,589 100% 61410 RENT ALLOCATION 6,281 3,571 16,722 11,226 3,222 3,222 - (3,222) -100% 61420 BUILDING MAINTENANCE ALLOCATION 10,327 9,486 10,856 11,066 10,927 10,927 12,223 1,296 12% 61422 IT ALLOCATION - - - - - - 29,508 29,508 100% 61425 ALLOCATED UTILITIES 10,586 8,742 2,088 2,088 2,449 2,449 2,431 (18) -1% 61500 INSURANCE ALLOCATION 3,923 4,178 4,272 4,272 - - 2,473 2,473 0% Sub Total Operations & Maintenance 349,558 327,759 331,790 339,004 331,228 362,163 407,328 45,165 14% TOTAL DEPARTMENT EXPENSES 704,329 707,765 766,090 821,454 830,016 897,860 958,007 60,147 7% 103 Recreation and Aquatics Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End Budget FY 2011 FY 2012 FY 2013 FY 2014 BUDGET FY 2015 2016 ORG OBJ DESCRIPTION 10022300 44910 SWIMMING POOL (40,429) (49,376) (55,000) (65,856) (72,000) (65,000) (70,000) 10022800 44915 RECREATION PROGRAM INCOME (159,731) (134,869) (148,000) - - - - 10022800 44916 SALE OF BROCHURE ADS (27,423) (24,395) (30,000) - (40,000) - - 10022800 46410 RECREATION DEPT. RENTALS (11,235) 1,500 - - (1,000) - - 10022821 44915 RECREATION PROGRAM INCOME (12,100) (17,486) (16,000) (13,815) (19,000) (16,000) (18,000) 10022822 44915 RECREATION PROGRAM INCOME (94,574) (94,305) (105,073) (123,497) (153,000) (140,000) (140,000) 10022824 44915 RECREATION PROGRAM INCOME (2,100) (1,800) (2,000) (2,700) (2,500) (3,000) (3,000) 10022831 44915 RECREATION PROGRAM INCOME (74,436) (71,708) (96,013) (85,620) (80,000) (96,000) (95,000) 10022832 44915 RECREATION PROGRAM INCOME (14,205) (15,643) (14,700) (17,266) (19,000) (18,000) (18,000) 10022840 44915 RECREATION PROGRAM INCOME (101,503) (113,362) (108,000) (122,673) (112,000) (112,000) (111,500) 10022850 44915 RECREATION PROGRAM INCOME - - - (101,418) (125,000) (101,000) (110,000) 10022850 44916 SALE OF BROCHURE ADS - - (25,570) (29,458) (30,000) (30,000) (30,000) 10022850 46410 RECREATION DEPARTMENT RENTALS - - - (23) - - - 10022860 46440 SPECIAL EVENT REIMB.(6,000) (16,000) (20,000) (30,000) (30,000) (30,000) (30,000) Total Aquatics & Recreation Revenue (543,735) (537,444) (620,356) (592,326) (683,500) (611,000) (625,500) AQUATICS EXPENSES - General Fund 10022300 51110 REGULAR SALARIES & WAGES 17,821 16,574 23,078 20,495 21,447 21,447 23,629 10022300 51120 NON-REGULAR SALARIES & WAGES 50,079 62,513 47,360 68,393 68,200 68,200 69,100 10022300 51130 OVERTIME SALARIES & WAGES - - - - - - - 10022300 51150 ACCRUED SALARIES & BENEFITS (482) 571 - (10) - - - 10022300 51210 RETIREMENT (PERS)3,286 4,090 5,797 5,405 5,965 5,965 7,119 10022300 51220 INSURANCE 2,932 2,836 3,613 836 500 500 355 10022300 51230 WORKERS COMP 2,815 3,371 3,698 4,823 3,737 3,737 3,881 10022300 51240 MEDICARE 1,024 1,185 1,022 1,296 1,278 1,278 1,327 10022300 51250 UNEMPLOYMENT 598 818 705 899 884 884 907 10022300 51260 FICA 3,105 3,876 2,936 4,229 4,229 4,229 4,285 10022300 51290 CELL PHONE STIPEND - - - 179 - 300 101 10022300 52100 CONTRACTED SERVICES - - 500 4,991 500 500 2,500 10022300 54100 SUPPLIES 28,396 22,697 21,500 29,627 25,000 25,000 19,000 10022300 54106 SPECIALTY SUPPLIES - - - - - - 18,500 10022300 55100 TELEPHONE 900 893 900 794 900 800 850 10022300 55210 UTILITIES 18,148 18,064 22,000 39,566 34,000 31,550 34,000 10022300 56120 EQUIPMENT MAINTENANCE & REPAIR 5,706 9,593 5,000 5,457 6,000 8,900 6,000 10022300 57100 CONFERENCE & TRAINING 3,669 3,149 3,000 58 - 1,409 - 10022300 57101 CONFERENCE & TRAINING-Aquatics - - - - - - 5,000 10022300 57102 CONFERENCE & TRAINING-Parks Staff - - - - 3,900 5,000 1,000 10022300 61500 INSURANCE ALLOCATION 2,260 2,407 2,435 2,435 - - - 10022300 Total Aquatics Expenses 140,255 152,636 143,544 189,474 176,540 179,699 197,554 RECREATION ADMINISTRATION EXPENSES - General Fund 10022810 51110 REGULAR SALARIES & WAGES 53,912 51,188 61,045 88,843 108,433 106,289 110,220 10022810 51120 NON-REGULAR SALARIES & WAGES 9,877 18,365 22,993 14,946 11,222 11,222 12,245 10022810 51130 OVERTIME SALARIES & WAGES (10) 111 - 186 216 1,000 1,000 10022810 51150 ACCRUED SALARIES & BENEFITS (573) (90) - 2,424 - - - 10022810 51210 RETIREMENT (PERS)9,561 12,855 17,089 22,166 28,113 27,091 31,729 10022810 51220 INSURANCE 11,085 12,302 15,019 13,806 17,006 20,480 26,710 10022810 51230 WORKERS COMP 2,742 3,060 5,464 6,402 1,750 5,569 6,317 10022810 51240 MEDICARE 973 1,074 1,509 1,502 1,709 1,542 2,149 10022810 51250 UNEMPLOYMENT 702 743 841 1,172 1,367 1,348 1,493 10022810 51260 FICA 634 927 1,914 1,018 687 687 754 10022810 51290 CELL PHONE STIPEND - - - 847 848 1,045 1,046 10022810 52100 CONTRACTED SERVICES 2,315 2,227 2,000 2,720 2,500 2,500 3,500 10022810 52600 RENT - - - - - 32,004 20,004 10022810 54100 SUPPLIES 5,341 11,981 6,000 7,477 6,500 6,500 6,500 10022810 54101 POSTAGE 4,544 3,601 3,800 294 3,800 3,800 4,000 10022810 55100 TELEPHONE 1,589 1,597 1,800 1,708 1,800 1,800 1,800 10022810 55210 UTILITIES - - 6,000 2,832 3,600 3,600 3,600 10022810 57100 CONFERENCE & TRAINING 712 180 500 2,318 2,400 3,911 5,000 10022810 57300 MEMBERSHIPS & SUBSCRIPTIONS 264 470 500 775 750 925 1,500 10028100 61200 PURCHASING ALLOCATION - - - - - - 8,589 10022810 61410 RENT ALLOCATION 2,921 - 13,222 11,226 3,222 3,222 - 10022810 61420 BUILDING MAINTENANCE ALLOCATION 10,327 9,486 10,856 11,066 10,927 10,927 12,223 10022810 61422 IT ALLOCATION - - - - - 29,508 10022810 61425 ALLOCATED UTILITIES 10,586 8,742 2,088 2,088 2,449 2,449 2,431 10022810 61500 INSURANCE ALLOCATION 1,663 1,771 1,837 1,837 - - 2,473 10022810 Total Recreation Administration Expenses 129,166 140,589 174,477 197,652 209,299 247,911 294,791 ADULT BASKETBALL EXPENSES 10022821 51110 REGULAR SALARIES & WAGES 1,522 1,710 2,544 2,246 2,207 2,207 2,230 104 Recreation and Aquatics Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End Budget FY 2011 FY 2012 FY 2013 FY 2014 BUDGET FY 2015 2016 ORG OBJ DESCRIPTION 10022821 51120 NON-REGULAR SALARIES & WAGES - - 1,500 1,092 2,160 2,160 2,160 10022821 51130 OVERTIME SALARIES & WAGES - - - - - - - 10022821 51150 ACCRUED SALARIES & BENEFITS - - - 36 - - - 10022821 51210 RETIREMENT (PERS)- - 639 590 617 617 672 10022821 51220 INSURANCE - - 696 773 771 771 771 10022821 51230 WORKERS COMP 61 70 212 218 218 218 221 10022821 51240 MEDICARE 22 25 59 43 58 58 77 10022821 51250 UNEMPLOYMENT 18 17 40 40 54 54 54 10022821 51260 FICA 94 106 93 68 134 134 134 10022821 51290 CELL PHONE STIPEND - - - 16 17 17 17 10022821 52100 CONTRACTED SERVICES 6,930 9,532 8,800 10,673 11,800 11,800 12,500 10022821 54100 SUPPLIES 727 1,191 800 1,003 800 936 1,000 10022821 55100 TELEPHONE - - - - - - - 10022821 61410 RENT ALLOCATION - - - - - - - 10022821 Total Adult Basketball Expenses 9,374 12,652 15,383 16,797 18,836 18,972 19,836 ADULT SOFTBALL EXPENSES 10022822 51110 REGULAR SALARIES & WAGES 27,911 26,550 28,346 28,902 29,279 37,151 30,845 10022822 51120 NON-REGULAR SALARIES & WAGES 4,292 3,645 3,665 4,220 5,000 5,000 5,000 10022822 51130 OVERTIME SALARIES & WAGES - - 165 173 - 10 - 10022822 51150 ACCRUED SALARIES & BENEFITS (355) (157) 355 (177) - - - 10022822 51210 RETIREMENT (PERS)4,956 6,100 7,120 7,624 8,167 10,458 9,295 10022822 51220 INSURANCE 5,651 6,756 7,006 5,948 5,716 6,703 5,622 10022822 51230 WORKERS COMP 1,373 1,323 1,517 2,099 1,660 2,035 1,729 10022822 51240 MEDICARE 478 463 468 446 440 546 592 10022822 51250 UNEMPLOYMENT 323 321 333 384 400 489 411 10022822 51260 FICA 266 241 238 224 310 310 310 10022822 51290 CELL PHONE - - 127 151 115 161 179 10022822 52100 CONTRACTED SERVICES 50,860 50,110 52,492 50,125 49,000 49,000 49,000 10022822 52180 SECURITY SERVICES 275 275 275 275 400 400 400 10022822 54100 SUPPLIES 10,624 12,754 14,680 18,092 13,000 16,000 15,000 10022822 55100 TELEPHONE 179 172 35 - - - - 10022822 Total Adult Softball Expenses 106,833 108,555 116,822 118,486 113,487 128,263 118,383 *Beginning FY14/15 Adult Softball and Co-Ed Softball have been combined CO-ED VOLLEYBALL EXPENSES 10022824 51110 REGULAR SALARIES & WAGES 1,162 1,072 1,348 661 694 694 763 10022824 51120 NON-REGULAR SALARIES & WAGES - - 700 758 - - 800 10022824 51150 ACCRUED SALARIES & BENEFITS (34) 12 - (0) - - - 10022824 51210 RETIREMENT (PERS)211 259 338 173 193 193 230 10022824 51220 INSURANCE 203 196 203 27 17 17 12 10022824 51230 WORKERS COMP 54 52 71 79 29 29 67 10022824 51240 MEDICARE 20 18 20 21 11 11 24 10022824 51250 UNEMPLOYMENT 14 13 13 15 8 8 18 10022824 51260 FICA - - - 47 - - 50 10022824 51290 CELL PHONE - - 10 2 - 4 4 10022824 52100 CONTRACTED SERVICES 680 1,117 - - 700 - - 10022824 54100 SUPPLIES 402 205 380 225 180 180 400 10022824 55100 TELEPHONE 7 6 - - - - - 10022824 Total Co-Ed Volleyball Expenses 2,718 2,949 3,083 2,007 1,832 1,136 2,368 YOUTH BASKETBALL EXPENSES 10022831 51110 REGULAR SALARIES & WAGES 17,447 16,489 17,568 17,811 17,948 17,948 18,766 10022831 51120 NON-REGULAR SALARIES & WAGES 14,393 12,715 14,700 16,669 15,500 15,500 15,950 10022831 51130 OVERTIME SALARIES & WAGES - - - - - 50 - 10022831 51150 ACCRUED SALARIES & BENEFITS (182) (137) - 176 - - - 10022831 51210 RETIREMENT (PERS)3,089 3,801 4,413 4,671 5,008 5,008 5,655 10022831 51220 INSURANCE 3,601 4,406 4,496 4,133 4,014 4,014 3,967 10022831 51230 WORKERS COMP 1,318 1,244 1,694 2,076 1,564 1,564 1,626 10022831 51240 MEDICARE 464 436 468 471 445 445 557 10022831 51250 UNEMPLOYMENT 403 302 322 379 374 374 388 10022831 51260 FICA 892 788 911 1,024 961 961 989 10022831 51290 CELL PHONE 114 109 120 104 81 81 114 10022831 52100 CONTRACTED SERVICES - 250 250 92 250 250 250 10022831 52600 RENT - - - 825 - 1,000 1,000 10022831 54100 SUPPLIES 7,919 9,788 8,000 10,235 8,000 8,500 10,000 10022831 55100 TELEPHONE - - - - - - - 10022831 61410 RENT ALLOCATION 3,360 3,571 3,500 - - - - 10022831 Total Youth Basketball Expenses 52,818 53,763 56,442 58,665 54,145 55,695 59,262 105 Recreation and Aquatics Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End Budget FY 2011 FY 2012 FY 2013 FY 2014 BUDGET FY 2015 2016 ORG OBJ DESCRIPTION YOUTH SOFTBALL EXPENSES 10022832 51110 REGULAR SALARIES & WAGES 3,485 3,215 3,543 3,967 4,153 4,153 4,574 10022832 51120 NON-REGULAR SALARIES & WAGES 1,616 2,200 1,720 2,160 2,400 2,400 2,400 10022832 51150 ACCRUED SALARIES & BENEFITS (101) 36 - (2) - - - 10022832 51210 RETIREMENT (PERS)632 779 890 1,037 1,155 1,155 1,379 10022832 51220 INSURANCE 610 587 609 162 97 97 69 10022832 51230 WORKERS COMP 226 246 276 345 272 272 289 10022832 51240 MEDICARE 82 86 76 90 93 93 99 10022832 51250 UNEMPLOYMENT 65 60 52 63 65 65 70 10022832 51260 FICA 100 136 106 134 149 149 149 10022832 51290 CELL PHONE - - 25 13 - 20 20 10022832 52100 CONTRACTED SERVICES 2,954 2,841 200 - 200 - - 10022832 54100 SUPPLIES - - 2,800 2,637 2,800 2,800 2,800 10022832 55100 TELEPHONE 20 19 - - - - - 10022832 Total Youth Softball Expenses 9,691 10,204 10,297 10,606 11,384 11,204 11,849 DAY CAMP EXPENSES 10022840 51110 REGULAR SALARIES & WAGES 5,809 5,358 5,739 6,611 6,921 6,921 7,623 10022840 51120 NON-REGULAR SALARIES & WAGES 71,135 70,267 71,760 67,347 75,840 75,840 77,520 10022840 51150 ACCRUED SALARIES & BENEFITS (168) 60 - (3) - - - 10022840 51210 RETIREMENT (PERS)1,054 1,298 1,442 1,728 1,925 1,925 2,297 10022840 51220 INSURANCE 1,017 979 1,014 270 162 162 115 10022840 51230 WORKERS COMP 3,121 3,153 4,069 3,988 1,069 1,069 3,592 10022840 51240 MEDICARE 1,129 1,109 1,124 1,075 1,196 1,196 1,232 10022840 51250 UNEMPLOYMENT 686 765 775 743 827 827 852 10022840 51260 FICA 4,410 4,357 4,449 4,176 4,703 4,703 4,807 10022840 51290 CELL PHONE STIPEND - - - 22 - 33 33 10022840 54100 SUPPLIES 14,717 12,175 10,000 11,763 11,500 11,500 12,000 10022840 55100 TELEPHONE 123 123 140 115 100 - - 10022840 Total Day Camp Expenses 103,033 99,644 100,512 97,835 104,243 104,176 110,071 CLASSES & CLINICS EXPENSES 10022850 52100 CONTRACTED SERVICES 118,986 97,754 95,000 74,246 93,750 85,000 80,000 10022850 54100 SUPPLIES 31,455 29,020 30,500 29,488 30,500 30,000 35,000 10022850 54101 POSTAGE - - - 1,941 - - - 10022850 Total Classes & Clinics Expenses 150,442 126,774 125,500 105,675 124,250 115,000 115,000 SPECIAL ACTIVITIES EXPENSES 10022860 51110 REGULAR SALARIES & WAGES - - - 444 - 7,473 4,275 10022860 51120 NON-REGULAR SALARIES & WAGES - - - 7,996 - 6,281 3,600 10022860 51130 OVERTIME SALARIES & WAGES - - 20,030 10,715 16,000 16,816 17,978 10022860 51210 RETIREMENT (PERS)- - - 1,896 - 2,780 1,289 10022860 51230 WORKERS COMP - - - 1,880 - 1,284 334 10022860 51240 MEDICARE - - - 421 - 408 376 10022860 51250 UNEMPLOYMENT - - - 345 - 306 259 10022860 51260 FICA - - - 559 - 455 782 10022860 Total Special Activities Expenses - - 20,030 24,257 16,000 35,803 28,893 Total Aquatics & Recreation Expenses 704,329 707,765 766,090 821,454 830,016 897,860 958,007 The following Capital Expenses were removed in order to more easily compare operating expenses. If added back, this fund can be tied back to the Financial Statements. 10022300 80100 MACHINERY & EQUIPMENT - - - 17,909 7,680 106 ACCOUNT NO. 10022300 DEPARTMENT REQUEST 51110 Salaries 23,629$ 1 Recreation Supervisor (22%Recreation Admin,10%Day Camp,10% Youth Basketball,20%Adult Softball,6%Youth Softball,1%Co-ed Volleyball) 31.0% 51120 Non-Regular Salaries 69,100$ 1 Pool Manager (400 hours)100.0% 2 Assistant Pool Manager (300 hours)100.0% 10 Water Safety Instructors (250 hours)100.0% 8 Lifeguards (250 hours)100.0% 4 Office & Concessions (200 hours)100.0% Employee Benefits 17,975$ 51210 Retirement (PERS)7,119$ 51220 Insurance 355$ 51230 Workers Compensation Insurance 3,881$ 51240 Medicare 1,327$ 51250 Unemployment Insurance 907$ 51260 FICA 4,285$ 51290 Cell Phone Stipend 101$ 52100 Contractual Services 2,500$ Fee for credit card payments 1,000$ Miscellaneous Repairs by General Contractors 1,500$ 54100 Supplies 19,000$ Emergency resuce supplies.3,500$ Staff uniform & equipment.3,000$ Concessions & party supplies. 6,000$ Misecllaneous fees including Health Permit and floor matts.3,000$ Office and miscellaneous supplies.3,500$ 54106 Specialty Supplies 18,500$ Chlorine 15,000$ Acid & Algaecide 2,000$ Testing Supplies 1,500$ 55100 Telephone 850$ 55210 Utilities 34,000$ 56120 Equipment Maintenance & Repair 6,000$ Miscellaneous repairs of equipment. 57101 Conference & Training - Aquatics 5,000$ Lifeguard and water safety instructor training. 57102 Conference & Training - Parks Staff 1,000$ Park staff CPO certification. 197,554$ DEPARTMENT TOTAL 10022300 BUDGET DETAIL AQUATICS FISCAL YEAR 2015-16 California Parks and Recreation Society Conference and various trainings mandated for safe programming. 107 ACCOUNT NO. 10022810 DEPARTMENT REQUEST 51110 Salaries 110,220$ 1 Recreation Supervisor (20%Adult Softball,10%Day Camp,10% Youth Basketball,31%Aquatics,1%Co-ed Volleyball,6%Youth Softball) 22% 1 Sports Coordinator (35%Adult Softball,25%Youth Basketball,5% Adult Basketball) 35% 1 Recreation Coordinator 100% 1 Receptionist/Clerk (30% Admin Support, 10% Parks, 30% Building Maintenance) 30% 1 Community Services Assistant/Part-time 32 Hour (20% Admin. Support) 80% 1 Project/Program Analyst/1,000 hour (35% Parks, 25% Golf, 5% Building Maintenance) 35% 51120 Non-Regular Salaries 12,245$ 1 Activities Assistant (600 hours)100% 1 Community Services Assistant/960 hour (15% Parks, 15% Golf, 50% Admin. Support, 5% Building Maintenance) 15% 51130 Overtime Salaries 1,000$ Employee Benefits 70,198$ 51210 Retirement (PERS)31,729$ 51220 Insurance 26,710$ 51230 Workers Compensation Insurance 6,317$ 51240 Medicare 2,149$ 51250 Unemployment Insurance 1,493$ 51260 FICA 754$ 51290 Cell Phone Stipend 1,046$ 52100 Contractual Services 3,500$ Fee for credit card payments 2,500$ Recreation software cost (Total cost shared equally with UVCC, Building Maintenance, ARRC)1,000$ 52600 Rent 20,004$ Rental contribution to the ARRC and other facilities for programs. 54100 Supplies 6,500$ BUDGET DETAIL RECREATION ADMINISTRATION FISCAL YEAR 2015-16 Miscellaneous reference materials and printing, publicity material and advertisements for programs and events, staff equipment and supplies, one replacement computer. 108 54101 Postage 4,000$ 55100 Telephone 1,800$ 55210 Utilities 3,600$ Utilities for Trinity gym per MOU. 57100 Conference & Training 5,000$ 57300 Memberships & Subscriptions 1,500$ 61200 Purchasing Allocation 8,589$ Charge for Purchasing functions. 61420 Building Maintenance Allocation 12,223$ Share of maintenance for Civic Center facility. 61422 IT Allocation 29,508$ Share of Information Technology services. 61425 Allocated Utilities 2,431$ Share of Civic Center Utilities. 61500 Insurance Allocation 2,473$ Share of the Citywide costs of liability and property insurance. DEPARTMENT TOTAL 10022810 294,791$ Membership in California Parks and Recreation Society (CPRS), and National Park and Recreation Association (NRPA) for three persons. General postage for the fiscal year as well as the direct mailings for recreational classes and sports programs. California Parks and Recreation Society Conference and various trainings mandated for safe programming. 109 ACCOUNT NO. 10022821 DEPARTMENT REQUEST 51110 Salaries 2,230$ 1 Sports Coordinator (35%Recreation Admin,35%Adult Softball, 25% Youth Basketball)5% 51120 Non-Regular Salaries 2,160$ 1 Activity Assistant (180 hours) (Officials)100% Employee Benefits 1,946$ 51210 Retirement (PERS)672$ 51220 Insurance 771$ 51230 Workers Compensation Insurance 221$ 51240 Medicare 77$ 51250 Unemployment Insurance 54$ 51260 FICA 134$ 51290 Cell Phone Stipend 17$ 52100 Contractual Services 12,500$ Contract with Officials Association to provide training to seasonal employees. 54100 Supplies 1,000$ DEPARTMENT TOTAL 10022821 19,836$ BUDGET DETAIL ADULT BASKETBALL FISCAL YEAR 2015-16 All necessary equipment, uniforms, apparatus, and provisions to operate the league. Monies expended are offset by revenues from participant and sponsor fees. 110 ACCOUNT NO. 10022822 DEPARTMENT REQUEST 51110 Salaries 30,845$ 1 Recreation Supervisor (22%Recreation Admin,10%Day Camp,10% Youth Basketball,31%Aquatics,1%Co-ed Volleyball,6%Youth Softball) 25% 1 Sports Coordinator (35%Recreation Admin,25%Youth Basketball, 5% Adult Basketball)30% 51120 Non-Regular Salaries 5,000$ 1 Activity Assistant (500 hours)100% Employee Benefits 18,138$ 51210 Retirement (PERS)9,295$ 51220 Insurance 5,622$ 51230 Workers Compensation Insurance 1,729$ 51240 Medicare 592$ 51250 Unemployment Insurance 411$ 51260 FICA 310$ 51290 Cell Phone Stipend 179$ 52100 Contractual Services 49,000$ Contractual agreement with Redwood Empire Official Assoc for Umpires & Scorekeepers. 52180 Security Services 400$ Field alarm monitoring services. 54100 Supplies 15,000$ DEPARTMENT TOTAL 10022822 118,383$ BUDGET DETAIL ADULT SOFTBALL FISCAL YEAR 2015-16 All necessary equipment, apparatus, and provisions to operate the league. Monies expended are offset by revenues from participant and sponsor fees. 111 ACCOUNT NO. 10022824 DEPARTMENT REQUEST 51110 Salaries 763$ 1 Recreation Supervisor (22%Recreation Admin,10%Day Camp, 10%Youth Basketball,31%Aquatics,20%Adult Softball,6%Youth Softball) 1% 51120 Non-Regular Salaries 800$ Seasonal,part-time positions for Co-Ed Volleyball Officials.Monies expended are offset by revenues from participant and sponsor fees. 100% Employee Benefits 405$ 51210 Retirement (PERS)230$ 51220 Insurance 12$ 51230 Workers Compensation Insurance 67$ 51240 Medicare 24$ 51250 Unemployment Insurance 18$ 51260 FICA 50$ 51290 Cell Phone Stipend 4$ 54100 Supplies 400$ DEPARTMENT TOTAL 10022824 2,368$ BUDGET DETAIL CO-ED VOLLEYBALL FISCAL YEAR 2015-16 All necessary equipment and provisions to operate the league. Monies expended are offset by revenues from participant and sponsor fees. 112 ACCOUNT NO. 10022831 DEPARTMENT REQUEST 51110 Salaries 18,766$ 1 Recreation Supervisor (22%Recreation Admin,20%Adult Softball, 10%Day Camp,31%Aquatics,1%Co-ed Volleyball,6%Youth Softball) 10% 1 Sports Coordinator (35%Recreation Admin,35%Adult Softball,5% Adult Basketball)25% 51120 Non-Regular Salaries 15,950$ Seasonal,part-time positions for referees,scorekeepers,timers,and gym supervisors for 400 games.Monies expended are offset by revenues from participant and sponsor fees. 100% Employee Benefits 13,296$ 51210 Retirement (PERS)5,655$ 51220 Insurance 3,967$ 51230 Workers Compensation Insurance 1,626$ 51240 Medicare 557$ 51250 Unemployment Insurance 388$ 51260 FICA 989$ 51290 Cell Phone Stipend 114$ 52100 Contractual Services 250$ Contract with Officials Association to provide training to seasonal employees. 52600 Rent 1,000$ Use of non-City facilities. 54100 Supplies 10,000$ DEPARTMENT TOTAL 10022831 59,262$ BUDGET DETAIL YOUTH BASKETBALL FISCAL YEAR 2015-16 All necessary equipment, apparatus, and provisions to operate the league. Monies expended are offset by revenues from participant and sponsor fees. 113 ACCOUNT NO. 10022832 DEPARTMENT REQUEST 51110 Salaries 4,574$ 1 Recreation Supervisor (22%Recreation Admin,20%Adult Softball, 10%Day Camp,31%Aquatics,1%Coed Volleyball,10%Youth Basketball) 6% 51120 Non-Regular Salaries 2,400$ Seasonal,part-time positions for umpires and field maintenance staff for 30 games.Monies expended are offset by revenues from participant and sponsor fees. 100% Employee Benefits 2,075$ 51210 Retirement (PERS)1,379$ 51220 Insurance 69$ 51230 Workers Compensation Insurance 289$ 51240 Medicare 99$ 51250 Unemployment Insurance 70$ 51260 FICA 149$ 51290 Cell Phone Stipend 20$ 54100 Supplies 2,800$ DEPARTMENT TOTAL 10022832 11,849$ BUDGET DETAIL YOUTH SOFTBALL FISCAL YEAR 2015-16 All necessary equipment, apparatus, and provisions to operate the league. Monies expended are offset by revenues from participant and sponsor fees. 114 ACCOUNT NO. 10022840 DEPARTMENT REQUEST 51110 Salaries 7,623$ 1 Recreation Supervisor (22%Recreation Admin,20%Adult Softball, 10%Youth Basketball,31%Aquatics,1%Co-ed Volleyball,6%Youth Softball) 7% 51120 Non-Regular Salaries 77,520$ Seasonal,part-time positions for Director (1),Camp Counselors (16) and Assistants (2).Monies expended are offset by revenues from participants (Camp operates for 10 weeks). 100% Employee Benefits 12,928$ 51210 Retirement (PERS)2,297$ 51220 Insurance 115$ 51230 Workers Compensation Insurance 3,592$ 51240 Medicare 1,232$ 51250 Unemployment Insurance 852$ 51260 FICA 4,807$ 51290 Cell Phone Stipend 33$ 54100 Supplies 12,000$ DEPARTMENT TOTAL 10022840 110,071$ BUDGET DETAIL DAY CAMP FISCAL YEAR 2015-16 Arts/crafts supplies, sports equipment, games, field trip expenses, office supplies, T-shirts for participants and provisions to operate the camp. Monies expended are offset by revenues from participants. 115 ACCOUNT NO. 10022850 DEPARTMENT REQUEST 52100 Contracted Services 80,000$ 54100 Supplies 35,000$ DEPARTMENT TOTAL 22850 115,000$ BUDGET DETAIL CLASSES & CLINICS FISCAL YEAR 2015-16 Payment of instructors of all recreational activities, classes, and contracted programs. All monies expended in this account are offset by incoming revenues charged to the participants to conduct contract recreation programs, user fee activities, and revenue-producing programs. Recreation brochure to be published three times per year. The costs of publishing and printing are offset by advertising sales and instructor fees. All necessary equipment, apparatus and provisions to operate the classes. Monies expended are offset by revenues from participants and sponsor fees. 116 ACCOUNT NO. 10022860 DEPARTMENT REQUEST 51110 Salaries 4,275$ 51120 Non-Regular Salaries 3,600$ 51130 Overtime Saleries & Wages 17,978$ Staff hours scheduled to work special programs and events.Monies expended are offset by revenues from special activities. Employee Benefits 3,040$ 51210 Retirement (PERS)1,289$ 51230 Workers Compensation Insurance 334$ 51240 Medicare 376$ 51250 Unemployment Insurance 259$ 51260 FICA 782$ DEPARTMENT TOTAL 22860 28,893$ BUDGET DETAIL SPECIAL ACTIVITIES FISCAL YEAR 2015-16 117 118 PLANNING & COMMUNITY DEVELOPMENT BUDGET Fiscal Year 2015-16 10023100 Community Planning MAJOR ACCOMPLISHMENTS FOR FY 2014-15: Completed the EIR certification and permit process for the Costco project. Made substantial progress on the Climate Action Plan – Planning Commission review completed. Filed the Sphere of Influence update application with LAFCO. Made progress on the Water Rights Permit Amendment EIR. Made substantial progress on the US 101/Talmage Road Intersection Realignment EIR. Made substantial progress on the General Plan Housing Element Update project – Submitted to State HCD. Began collaborative work with various agencies and organizations of Local Food Initiative. Continued professional support to the Planning Commission, Design Review Board, and Paths, Open Space and Creeks Commission. Implemented the Munis permitting module. Improved the Planning Division website (information, navigation, etc.) Maintained consistent timely processing of planning permits. Performed sign code violation enforcement efforts. PERFORMANCE GOALS AND OBJECTIVES FOR 2015-16: Complete the Climate Action Plan. Complete the Sphere of Influence Amendment project. File the UVSD Detachment project with LAFCO. Complete the Water Rights Permit Amendment EIR project. Complete the Talmage Road/Highway 101 Interchange Improvements CEQA document. Complete the General Plan Housing Element update. Initiate and complete a number of Zoning Code Amendments (permit streamlining, food production, creek setbacks, tree shading, etc.) Continue professional support to the Planning Commission, Design Review Board, and Paths, Open Space and Creeks Commission (Doolin Creek Plan). Become highly proficient with the Munis permitting module. Continue timely processing of planning permits. Begin work on a site identification study for a Wagenseller Neighborhood Park SIGNIFICANT CHANGES FOR FISCAL YEAR 2015-2016 None 119 $515,391 $561,732 $517,710 $576,900 $467,002 $538,693 $536,320 $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Community Planning Expenses General Fund Total 120 Community Planning Detail for Fiscal Year 2015/2016 10023100 Estimated Difference Actual Actual Actual Actual Budget Year-End Budget from Estimated Account Name FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 Year-End 2015 SALARIES & BENEFITS 51110 REGULAR SALARIES & WAGES 208,244 186,628 270,359 294,766 285,614 285,614 260,755 (24,859) -9% 51120 NON-REGULAR SALARIES & WAGES - - 2,543 2,144 2,990 307 - (307) -10% 51150 ACCRUED SALARIES & BENEFITS (1,369) 5,109 5,766 3,832 - - - - 0% 51210 RETIREMENT (PERS)38,006 45,679 69,729 73,929 78,301 78,301 74,542 (3,759) -5% 51220 INSURANCE 35,238 35,309 35,247 29,887 30,618 30,618 35,888 5,270 17% 51230 WORKERS COMP 8,827 8,463 12,466 17,760 8,111 10,795 12,385 1,590 20% 51240 MEDICARE 3,138 2,778 3,797 3,985 3,753 3,753 4,239 486 13% 51250 UNEMPLOYMENT 2,240 2,054 2,887 3,243 3,117 3,117 2,921 (196) -6% 51260 FICA - - 158 133 185 19 - (19) -10% 51290 CELL PHONE STIPEND - - 29 199 198 198 198 - 0% Sub Total Salaries & Benefits 294,324 286,020 402,980 429,878 412,887 412,722 390,928 (21,794) -5% OPERATIONS & MAINTENANCE 52100 CONTRACTED SERVICES 201,928 259,863 94,601 122,367 31,000 102,057 6,000 (96,057) -310% 52107 CONTRACTED SERVICES - EIR - - - - - - 100,000 100,000 100% 54100 SUPPLIES 2,374 1,079 378 4,844 3,000 3,000 3,000 - 0% 54101 POSTAGE 1,175 1,834 1,518 1,334 1,500 1,500 1,500 - 0% 55100 TELEPHONE 1,133 1,105 1,158 1,067 1,000 1,000 1,000 - 0% 55210 UTILITIES 1,533 1,226 - - - - - - 0% 56120 EQUIPMENT MAINTENANCE & REPAIR - - - 140 500 500 500 - 0% 57100 CONFERENCE & TRAINING (275) 66 360 746 1,500 1,500 4,000 2,500 167% 57300 MEMBERSHIPS & SUBSCRIPTIONS 50 991 1,014 - 2,600 - - - 0% 61200 PURCHASING ALLOCATION - - - - - - 3,459 3,459 100% 61410 RENT ALLOCATION 2,203 - 2,526 2,526 2,526 2,526 - (2,526) -100% 61420 BUILDING MAINTENANCE ALLOCATION 7,791 6,187 8,138 8,678 8,569 8,569 9,583 1,014 12% 61422 IT ALLOCATION - - - - - - 12,997 12,997 100% 61425 ALLOCATED UTILITIES - - 1,637 1,920 1,920 1,920 1,906 (14) -1% 61500 INSURANCE ALLOCATION 3,155 3,361 3,399 3,399 - 3,399 1,447 (1,952) 0% Sub Total Operations & Maintenance 221,067 275,712 114,730 147,022 54,115 125,971 145,392 19,421 36% TOTAL DEPARTMENT EXPENSES 23100 515,391 561,732 517,710 576,900 467,002 538,693 536,320 (2,373) -1% 121 ACCOUNT NO. 10023100 DEPARTMENT REQUEST 51110 Salaries 260,755$ 1 Director of Planning & Community Development (25% Building Inspection)75.00% 1 Principal Planner (10% Building Inspection)90.00% 1 Assistant Planner I (15% Building Inspection)85.00% 1 Development Permit Coordinator (45% Building Inspection, 25% Public Works-Engineering, 10% Wastewater Admin., 15% Water Admin.)5.00% 1 Planning/Building Technician (11% Building Inspection)89.00% Employee Benefits 130,173$ 51210 Retirement (PERS)74,542$ 51220 Insurance 35,888$ 51230 Workers Compensation Insurance 12,385$ 51240 Medicare 4,239$ 51250 Unemployment Insurance 2,921$ 51290 Cell Phone Stipend 198$ 52100 Contractual Services 6,000$ Planning Commission Stipend 6,000$ 52107 Contractual Services - EIR 100,000$ SOI Update EIR 100,000$ 54100 Supplies 3,000$ Folders, labels, printer supplies, general office supplies 54101 Postage 1,500$ 55100 Telephone 1,000$ Land line and Fax. 56120 Equipment Maintenance & Repair 500$ Printer maintenance/repair 57100 Conference & Training 4,000$ Planning Staff 4,000$ 61200 Purchasing Allocation 3,459$ Charge for Purchasing functions. 61420 Building Maintenance Allocation 9,583$ Share of maintenance for Civic Center facility. 61422 IT Allocation 12,997$ Share of Information Technology Services 61425 Allocated Utilities 1,906$ Share of Civic Center Utilities. 61500 Insurance Allocation 1,447$ Share of the Citywide costs of liability and property insurance. DEPARTMENT TOTAL 10023100 536,320$ BUDGET DETAIL COMMUNITY PLANNING FISCAL YEAR 2015-16 122 PLANNING AND COMMUNITY DEVELOPMENT BUDGET Fiscal Year 2015-16 10023320 Building Inspection MAJOR ACCOMPLISHMENTS FOR FY 2014-15: Continued success with the one-afternoon per week Rapid Review plan checking and permit issuance program (30 permits issued between July, 2014 and February, 2015: average time: 1-hour per permit). Continued monitoring of building permit first review timeframes – average 90% reviewed on time Continued to lead the Planning and Building team with the implementation of the Munis Software permitting module. Began using the in-the-field laptop and printer for building inspections. Continued to perform lead role with the Palace Hotel building code violation enforcement. Reviewed and issued 366 building permits between July, 2014 and February, 2015. Conducted 544 building inspections between July, 2015 and February, 2015. Increased staff capacity to review and issue building permits over -the-counter. PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015/16: Expand the Rapid Review program as demand increases. Increase on-time first reviews for building permits beyond 90%. Implement on-line Customer Self Service building permit application/issuance and building inspection scheduling. Palace Hotel building code violation enforcement: Continued support to City Council. Become proficient with implementation of the Munis permitting module and assist other staff as appropriate. Install front-counter computer for building permit applications, building inspection scheduling, Bu ilding Division information, etc. Continue Building Code violation enforcement efforts. Continue cross-training (building/planning) efforts. BUDGET CHANGES FOR FY 2015-2016: None 123 $217,752 $206,377 $270,711 $290,170 $280,914 $284,603 $297,849 $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Building Inspection Expenses General Fund Total 124 Building Inspection Detail for Fiscal Year 2015/2016 10023320 Estimated Actual Actual Actual Actual Budget Year End Budget Account Name FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 BUILDING INSPECTION REVENUE 42210 BUILDING PERMITS (97,557) (89,903) (79,960) (85,343) (80,000) (120,000) (100,000) 20,000 125% 42220 ELECTRICAL PERMITS (11,282) (15,567) (13,573) (11,151) (12,000) (12,000) (12,000) - 100% 42230 PLUMBING PERMITS (10,931) (9,036) (8,481) (7,924) (7,000) (7,000) (7,000) - 100% 42240 MECHANICAL PERMITS (6,947) (6,027) (5,789) (6,916) (6,000) (6,000) (6,000) - 100% 42250 RED TAG FINES (3,631) (8,404) (10,493) (6,387) (6,000) (6,000) (6,000) - 100% 42260 PERMIT REINSTATEMENT FEES (6,680) (8,217) (3,548) (5,520) (3,600) (13,825) (8,000) 5,825 222% 42310 SIGN PERMIT FEES (1,225) (1,865) (1,151) (1,283) (1,300) (1,300) (1,300) - 100% 44170 PLAN CHECK FEES (44,671) (65,056) (38,892) (102,772) (84,046) (84,046) (84,046) - 100% Total Building Inspection Revneue (182,924) (204,075) (161,887) (227,297) (199,946) (250,171) (224,346) 25,825 -13% SALARIES & BENEFITS 51110 REGULAR SALARIES & WAGES 121,986 116,752 163,013 164,109 168,846 168,846 158,772 (10,074) -6% 51150 ACCRUED SALARIES & BENEFITS (3,750) 6,036 2,718 1,143 - - - - 0% 51210 RETIREMENT (PERS) 22,541 29,023 41,616 42,569 46,688 46,688 46,974 286 1% 51220 INSURANCE 18,820 20,467 22,112 14,727 14,015 14,015 15,170 1,155 8% 51230 WORKERS COMP 5,039 5,191 7,496 9,714 1,473 7,162 7,158 (4) 0% 51240 MEDICARE 1,623 1,549 2,102 2,050 2,013 2,013 2,452 439 22% 51250 UNEMPLOYMENT 1,273 1,260 1,736 1,776 1,783 1,783 1,698 (85) -5% 51290 CELL PHONE STIPEND - - 49 331 330 330 330 - 0% Sub Total Salaries & Benefits 167,533 180,277 240,842 236,419 235,148 240,837 232,554 (8,283) -4% OPERATIONS & MAINTENANCE 52100 CONTRACTED SERVICES 37,375 16,571 19,889 38,061 30,000 30,000 40,000 10,000 33% 54100 SUPPLIES 1,963 1,091 785 3,787 6,000 4,000 4,000 - 0% 54101 POSTAGE 809 1,203 730 1,038 1,000 1,000 1,000 - 0% 55100 TELEPHONE 689 669 648 381 600 600 600 - 0% 56130 EXTERNAL SERVICES 1,164 1,399 1,359 1,285 1,400 1,400 1,400 - 0% 57100 CONFERENCE & TRAINING 3,086 758 1,267 3,464 2,000 2,000 4,000 2,000 100% 57300 MEMBERSHIPS & SUBSCRIPTIONS 575 340 340 635 800 800 800 - 0% 61200 PURCHASING ALLOCATION - - - - - - 1,399 1,399 100% 61410 RENT ALLOCATION 677 - 770 770 770 770 - (770) -100% 61420 BUILDING MAINTENANCE ALLOCATION 2,389 2,486 2,480 2,644 2,611 2,611 2,920 309 12% 64122 IT ALLOCATION - - - - - - 7,783 7,783 100% 61425 ALLOCATED UTILITIES 471 493 499 585 585 585 581 (4) -1% 61500 INSURANCE ALLOCATION 1,023 1,090 1,102 1,102 - - 812 812 0% Sub Total Operations & Maintenance 50,220 26,100 29,869 53,752 45,766 43,766 65,295 21,529 47% TOTAL DEPARTMENT EXPENSES 23320 217,752 206,377 270,711 290,170 280,914 284,603 297,849 13,246 5% 125 ACCOUNT NO. 10023320 DEPARTMENT REQUEST 51110 Salaries 158,772$ 1 Director of Planning & Community Development (75% Community Planning)25.00% 1 Building Official 100.00% 1 Principal Planner (90% Planning)10.00% 1 Assistant Planner (85% Planning)15.00% 1 Development Permit Coordinator (5% Community Planning, 25% Public Works-Engineering, 10% Wastewater Admin., 15% Water Admin.) 45.00% 1 Planning/Building Technician (89% Community Planning)11.00% Employee Benefits 73,782$ 51210 Retirement (PERS)46,974$ 51220 Insurance 15,170$ 51230 Workers Compensation Insurance 7,158$ 51240 Medicare 2,452$ 51250 Unemployment Insurance 1,698$ 51290 Cell Phone Stipend 330$ 52100 Contractual Services 40,000$ Structural Engineering Plan Check/Substitute Building Inspection (Phillips/Seabrook) 54100 Supplies 4,000$ Folders, Labels, Calendars, General Office Supplies 54101 Postage 1,000$ 55100 Telephone 600$ Land line and Fax. 56130 External Services 1,400$ Mileage Reimbursement for Building Official 57100 Conference & Training 4,000$ AB 717/SB 1608 Continuing Education - Building Official/Dev Permit Coordinator 3,000$ Cal EMA certification - Building Official 500$ Basic Training - Building Technician/Planning Staff 500$ 57300 Memberships & Subscriptions 800$ REACO Meetings and Membership 300$ ICC Membership and Recertification 125$ CALBO Membership 215$ SVABO Membership 60$ 61200 Purchasing Allocation 1,399$ Charge for Purchasing functions. 61420 Building Maintenance Allocation 2,920$ Share of maintenance for Civic Center facility. 61422 IT Allocation 7,783$ Share of Information Technology Services 61425 Allocated Utilities 581$ Share of Civic Center Utilities. 61500 Insurance Allocation 812$ Share of the Citywide costs of liability and property insurance. DEPARTMENT TOTAL 10023320 297,849$ BUDGET DETAIL BUILDING INSPECTION FISCAL YEAR 2015-16 126 ENGINEERING DIVISION BUDGET Fiscal Year 2015-16 10024210 Engineering DEPARTMENT PURPOSE: The Engineering Division provides development review on projects, manages capital improvement projects from design through construction, manages and implements the City’s Storm Water Management Plan for compliance with NPDES, staffs the Traffic Engineering Committee, evaluates projects for grease trap ordinance compliance and sewer lateral testing/replacement, etc. MAJOR ACCOMPLISHMENTS OF FY 2014-15: Completed design and construction of NWP Rail Trail, Phase 2 from Clara Avenue to Gobbi Street. NCRA approved schedule for construction on March 12 and construction is scheduled for summer 2014. Completed two slurry seal projects including slurry seal of Airport Aprons. Prepared plans and specifications for AC overlay project scheduled for summer 2015. PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16: Continue “Master Pavement Rehabilitation Program (MPRP)”- 2 year approach. Complete construction of NWP Rail Trail, Phase 1 from Clara Avenue to Gobbi Street. Complete construction of slurry seal and asphalt overlay projects. SIGNIFICANT CHANGES: Add Engineering Technician Position to continue the Master Pavement Rehabilitation Program and provide technical assistance with CAD and GIS support. 127 $268,035 $248,078 $154,818 $148,332 $157,381 $228,157 $206,229 $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Engineering Expenses General Fund Total 128 Engineering Detail for Fiscal Year 2015/2016 10024210 Estimated Difference Actual Actual Actual Actual Budget Year-End Budget from Estimated Account Name FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 Year-End 2015 ENGINEERING REVENUE 42401 SPECIAL TRANS PERMITS 1 TRIP (3,372) (981) (598) (853) (10,000) (1,000) (1,000) - 10% 42402 ENCROACH PERMIT TIME LMTD (7,669) (6,317) (9,017) (13,892) (13,049) (9,000) (9,000) - 69% 42403 ENCROACH PERMIT TIME EXT - - (662) (130) (500) (500) (500) - 100% 42404 ENCROACH PERMIT LANE CLOSE (185) - (185) (385) (200) (545) (480) 65 240% 42405 GRADING PERMIT PLAN REV/INSP (503) (457) - (232) (500) (200) (200) - 40% 43140 TALMAGE ROAD MAINTENANCE (1,134) 1,134 - - - - - - 0% 44125 IMPROVEMENT PLAN REVIEW (7,509) - (7,074) (460) (7,500) (7,500) (7,500) - 100% 44127 CERT OF COMPLIANCE REVIEW - (65) - (12) - (65) - 65 100% 44128 BOUNDARY LINE ADJ REVIEW (325) (130) (151) (65) (600) (100) (100) - 17% 44129 PARCEL MAP PROCESS MINOR SUB - (130) - (65) - - - - 0% 44130 IMPROVE. AGREEMENT PREP - (65) - - - - - - 0% 44131 EASEMENTS REVIEW & PROCESS - (65) (260) (395) (200) (200) (200) - 100% 44132 PLAN SHEETS FOR BIDDING (24) - (50) (46) (50) (50) (50) - 100% 44133 SPECIFICATIONS (1,064) (520) (482) (162) (500) (500) (500) - 100% 44134 COPY OF PLAN SIZE SHEETS - - (20) - - - - - 0% Total Engineering Revenue (21,786) (7,595) (18,499) (16,696) (33,099) (19,660) (19,530) 130 0% SALARIES & BENEFITS 51110 REGULAR SALARIES & WAGES 165,322 145,862 86,837 80,138 68,596 73,000 90,969 17,969 26% 51130 NON-REGULAR SALARIES & WAGES - - - - 15,000 25,523 - (25,523) -170% 51150 OVERTIME SALARIES & WAGES - - - 67 - 4 - (4) 100% 51210 ACCRUED SALARIES & BENEFITS (14,679) 1,323 (11,742) (1,040) - - - - 0% 51220 RETIREMENT (PERS)30,158 34,850 20,945 17,963 18,832 16,986 26,790 9,804 52% 51230 INSURANCE 23,898 22,769 10,714 6,091 6,255 8,262 12,177 3,915 63% 51240 WORKERS COMP 7,088 6,558 3,949 4,719 3,691 4,855 4,269 (586) -16% 51250 MEDICARE 2,486 2,197 1,181 1,065 1,066 1,501 1,458 (43) -4% 51260 UNEMPLOYMENT 1,797 1,592 917 863 869 1,090 997 (93) -11% 51290 FICA - - - - 930 1,138 - (1,138) -122% 51290 CELL PHONE STIPEND - - 23 223 227 518 387 (131) -58% Sub Total Salaries & Benefits 216,069 215,150 112,825 110,089 115,466 132,877 137,047 4,170 4% OPERATIONS & MAINTENANCE 52100 CONTRACTED SERVICES 12,003 143 4,900 9 6,000 60,000 20,000 (40,000) -667% 54100 SUPPLIES 3,864 1,576 3,004 3,614 4,000 5,000 5,000 - 0% 54101 POSTAGE 737 484 249 356 400 500 500 - 0% 55100 TELEPHONE 1,510 1,511 1,267 1,185 1,200 1,200 1,200 - 0% 56110 CITY GARAGE - PARTS 53 26 - 23 23 23 37 14 61% 56111 CITY GARAGE - LABOR 1,408 694 - 603 603 603 1,130 527 87% 56120 EQUIPMENT MAINTENANCE & REPAIR 14 - - - 500 400 800 400 80% 56130 EXTERNAL SERVICES 659 519 333 335 700 200 500 300 43% 56210 FUEL & FLUIDS 331 312 349 256 500 400 500 100 20% 57100 CONFERENCE & TRAINING 613 2,687 4,665 2,970 4,100 3,525 2,500 (1,025) -25% 57300 MEMBERSHIPS & SUBSCRIPTIONS 893 1,533 945 2,067 3,200 2,000 3,500 1,500 47% 59101 FEES 5,400 7,279 7,536 7,279 8,000 8,740 10,000 1,260 16% 61200 PURCHASING ALLOCATION - - - - - - 783 783 100% 61410 RENT ALLOCATION 3,490 - 2,463 2,463 2,463 2,463 - (2,463) -100% 61420 BUILDING MAINTENANCE ALLOCATION 12,338 7,955 7,934 8,460 8,354 8,354 9,344 990 12% 61422 IT ALLOCATION - - - - - - 9,672 9,672 100% 61425 ALLOCATED UTILITIES 2,429 1,576 1,596 1,872 1,872 1,872 1,858 (14) -1% 61500 INSURANCE ALLOCATION 6,225 6,631 6,753 6,753 - - 1,858 1,858 0% Sub Total Operations & Maintenance 51,966 32,928 41,993 38,244 41,915 95,280 69,182 (26,098) -27% TOTAL DEPARTMENT EXPENSES 24210 268,035 248,078 154,818 148,332 157,381 228,157 206,229 (21,928) -14% The following Capital Expenses were removed in order to more easily compare operating expenses. If added back, this fund can be tied back to the Financial Statements. 80100 Machinery and Equipment - 1,716 - - - 5,800 - 129 ACCOUNT NO. 10024210 DEPARTMENT REQUEST 51110 Salaries, Regular 90,969$ 1 Director of Public Works/City Engineer (2% Corp Yard, 5% Streets, 15% Landfill, 30% Wastewater Admin, 30% Water Admin, 5% Garage) 13.00% 1 Deputy Public Works Director (10% Corp Yard, 10% Streets, 20% Landfill, 10% Garage, 20% Wastewater Admin, 20% Water Admin.) 10.00% 1 Senior Civil Engineer (35% Wastewater Admin., 35% Water Admin.)30.00% 1 Engineering Technician (33.34% Wastewater Admin, 33.33% Water Admin)33.33% 1 Administrative Secretary/Human Resources Assistant (5% Corp Yard, 15% Wastewater Admin., 10% Water Admin., 15% Garage, 50% Human Resources) 5.00% 1 Development Permit Coordinator (45% Building Inspection, 8% Planning, 10% Wastewater Admin., 15% Water Admin.) 25.00% Employee Benefits 46,078$ 51210 Retirement (PERS) $ 26,790 51220 Group Insurance $ 12,177 51230 Workers Compensation Insurance $ 4,269 51240 Medicare $ 1,458 51250 Unemployment Insurance $ 997 51290 Cell Phone Stipend $ 387 52100 Contracted Services 20,000$ Misc. Engineering Services 54100 Supplies and Equipment 5,000$ Photographic,office,drafting and surveying supplies,toner,printer paper, marking paint, plan print paper and plotter ink. 54101 Postage 500$ 55100 Telephone 1,200$ Land line and Fax. 56110 City Garage parts 37$ Annual allocation for City Garage parts for vehicles and equipment. 56111 City Garage Labor 1,130$ Annual allocation for City Garage labor for vehicles and equipment. 56120 Equipment Maintenance and Repair 800$ Plan copier maintenance. 56130 External Services 500$ Outside vendor labor and parts. 56210 Fuels and Fluids 500$ BUDGET DETAIL ENGINEERING FISCAL YEAR 2015-16 130 57100 Conference and Training 2,500$ AutoCAD training, GIS training and Webinars 57300 Memberships & Subscriptions 3,500$ American Society of Civil Engineers and Lake and Mendocino Engineers Memberships, Updated Map Act, Code Books, and Professional Licenses. 59101 Fees 10,000$ State Water Resources Control Board - National Pollution Discharge Elimination System Permit. 61200 Purchasing Allocation 783$ Charge for Purchasing functions. 61420 Building Maintenance Allocation 9,344$ Engineering and Administration's share of Civic Center building maintenance. 61422 IT Allocation 9,672$ Share of Information Technology services. 61425 Allocated Utilities 1,858$ Share of Civic Center Utilities. 61500 Insurance Allocation 1,858$ Share of the Citywide costs of liability and property insurance. DEPARTMENT TOTAL 10024210 206,229$ 131 132 STREETS DIVISION BUDGET Fiscal Year 2015-16 10024220 Streets The Streets Division is a General Fund operation. Approximately one third of the budget is also funded by gas tax. The Streets crew has five full time employees, one of whom is a lead worker. The crew has been severely cut in the last few years from a crew of nine, only ten years ago. This decrease has affected the ability to pave streets and the Streets crew spends much more of their time maintaining all other things in th e right of way, including signs, street trees, storm drain system, weed maintenance, street marking and stencil painting. The Streets crew also spends much of its time on unscheduled items such as picking up animals that have been hit in the road, graffiti removal, traffic collision cleanup, and repairing or replacing items that get damaged or vandalized by the public. MAJOR ACCOMPLISHMENTS OF FY 2014-15: Continued maintenance of the right-of-way and overlay of the railroad track s on Talmage Road, Ford Road and Clara Avenue. Maintained the right-of-way with the most basic services. PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16: Start “Master Pavement Rehabilitation Program (MPRP)”- 2 year approach Implement a “Pot Hole App”. Complete construction of slurry seal and asphalt overlay projects. Rehabilitation of Washington Avenue and Luce Avenue. SIGNIFICANT CHANGES: None 133 $1,116,157 $953,205 $920,859 $997,196 $1,101,944 $1,128,780 $835,029 $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Streets Expenses General Fund Total 134 Streets Detail for Fiscal Year 2015/2016 10024220 Estimated Difference Actual Actual Actual Actual Budget Year-End Budget from Estimated Account Name FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 Year-End 2015 SALARIES & BENEFITS 51110 REGULAR SALARIES & WAGES 462,723 418,488 349,776 346,946 402,171 349,087 255,348 (93,739) -23% 51120 NON-REGULAR SALARIES & WAGES 30,291 16,509 17,280 30,502 30,000 30,000 - (30,000) -100% 51130 OVERTIME SALARIES & WAGES 8,763 4,633 8,365 8,985 14,357 14,357 12,000 (2,357) -16% 51140 STAND-BY SALARIES & WAGES - - 20,598 20,968 21,806 21,806 - (21,806) -100% 51150 ACCRUED SALARIES & BENEFITS 5,494 (582) (7,630) 8,145 - - - - 0% 51210 RETIREMENT (PERS)79,452 96,687 87,741 90,523 110,733 93,285 75,471 (17,814) -16% 51220 INSURANCE 86,053 93,585 88,373 85,874 103,272 97,581 74,632 (22,949) -22% 51230 WORKERS COMP 20,980 19,129 17,624 26,245 22,371 19,990 13,926 (6,064) -27% 51240 MEDICARE 7,160 6,515 5,775 5,695 5,801 5,099 4,748 (351) -6% 51250 UNEMPLOYMENT 5,286 4,643 4,075 4,801 5,328 4,755 3,280 (1,475) -28% 51260 FICA 1,878 1,027 1,067 1,895 1,860 111 - (111) -6% 51290 CELL PHONE STIPEND - - 117 884 885 766 1,566 800 90% Sub Total Salaries & Benefits 708,080 660,634 593,161 631,463 718,584 636,837 440,971 (195,866) -27% OPERATIONS & MAINTENANCE 52100 CONTRACTED SERVICES 149,281 17,241 48,804 20,832 34,000 72,000 40,000 (32,000) -94% 52180 SECURITY SERVICES 327 327 327 82 - - - - 0% 54100 SUPPLIES - - 9,131 - 1,000 1,000 - (1,000) -100% 54101 POSTAGE 49 31 22 9 70 20 50 30 43% 54102 SMALL TOOLS 2,851 3,237 4,431 1,601 4,500 6,000 10,000 4,000 89% 54120 PW - SPECIAL SUPPLIES 21,744 18,434 16,282 32,326 18,000 20,000 10,000 (10,000) -56% 54121 PW - ASPHALT CONCRETE 12,406 20,906 19,939 55,432 70,000 142,166 50,000 (92,166) -132% 54122 PW - AGGREGATE BASE 5,744 3,645 1,015 1,275 7,000 2,800 7,000 4,200 60% 54124 PW - CONCRETE/SUPPLIES 7,146 5,246 3,605 3,084 7,000 2,950 13,000 10,050 144% 54125 PW - TRAFFIC PAINT 10,205 5,534 6,557 5,617 8,000 4,000 8,000 4,000 50% 54126 PW - TRAFFIC MARKING POWDER 8,189 4,457 5,356 4,130 5,360 5,360 5,360 - 0% 54127 PW - SIGN POSTS/SHEETING 10,995 4,159 6,188 7,658 9,000 4,500 9,000 4,500 50% 54128 PW - COLD PATCH MATERIAL 1,612 771 - - 2,000 11,817 2,000 (9,817) -491% 54129 PW - TACK OIL 1,008 960 2,884 2,506 3,000 4,900 6,000 1,100 37% 54130 PW - SAFETY 3,594 2,659 1,845 3,774 3,500 4,000 4,000 - 0% 54131 PW - BARRICADES & CONES - - 1,992 - 2,000 1,000 2,000 1,000 50% 55100 TELEPHONE 1,747 1,543 1,670 970 1,000 1,000 1,100 100 10% 55210 UTILITIES - - 5,418 5,738 4,500 4,500 4,500 - 0% 56110 CITY GARAGE - PARTS 2,371 3,478 2,297 3,626 3,626 3,626 12,830 9,204 254% 56111 CITY GARAGE - LABOR 63,257 92,873 60,155 96,815 96,815 96,815 59,667 (37,148) -38% 56120 EQUIPMENT MAINTENANCE & REPAIR - 584 633 47 700 200 700 500 71% 56130 EXTERNAL SERVICES 27,518 30,729 44,269 34,483 35,000 35,000 35,000 - 0% 56210 FUEL & FLUIDS 37,359 32,993 32,099 38,599 31,000 32,500 35,000 2,500 8% 56410 EQUIPMENT RENTAL - PRIVATE 152 626 - 1,776 6,700 6,700 6,500 (200) -3% 57100 CONFERENCE & TRAINING 1,378 656 1,348 666 2,500 1,000 2,000 1,000 40% 59101 FEES - - - - - 1,000 1,000 - 0% 61200 PURCHASING ALLOCATION - - - - - - 5,233 5,233 100% 61410 RENT ALLOCATION 417 - 756 756 756 756 - (756) -100% 61420 BUILDING MAINTENANCE ALLOCATION 1,474 2,443 2,437 2,598 2,565 2,565 2,868 303 12% 64122 IT ALLOCATION - - - - - 19,080 19,080 100% 61425 ALLOCATED UTILITIES 5,440 5,563 490 490 574 574 570 (4) -1% 61430 CORP YARD ALLOCATION 7,937 8,039 21,793 14,889 23,194 23,194 14,366 (8,828) -38% 61500 INSURANCE ALLOCATION 23,877 25,434 25,954 25,954 - - 27,234 27,234 0% 61700 DISPATCH - - - - - - - - 0% Sub Total Operations & Maintenance 408,077 292,571 327,698 365,732 383,360 491,943 394,058 (97,885) -26% TOTAL DEPARTMENT EXPENSES 24220 1,116,157 953,205 920,859 997,196 1,101,944 1,128,780 835,029 (293,751) -27% The following Capital Expenses were removed in order to more easily compare operating expenses. If added back, this fund can be tied back to the Financial Statements. 80100 MACHINERY & EQUIPMENT 18,750 - 31,041 - 30,000 35,484 - 135 ACCOUNT NO. 10024220 DEPARTMENT REQUEST 51110 Salaries Regular 255,348$ 1 Director of Public Works/City Engineer (13% Engineering, 2% Corp Yard, 15% Landfill, 30% Wastewater Admin, 30% Water Admin, 5% Garage) 5% 1 Deputy Public Works Director (10% Engineering, 10% Corp Yard, 20% Landfill, 10% Garage, 20% Wastewater Admin, 20% Water Admin.) 10% 1 Water, Sewer & Streets Maintenance Supervisor (40% Wastewater, 40% Water)20% 1 Public Works Maintenance Leadworker (20% Landfill) 80% 5 Public Works Maintenance I (15% Landfill, 10% Storm Drain)75% 1 Street Sweeper (5% Landfill, 80% Storm Drain)15% 51130 Salaries Overtime 12,000$ Employee Benefits 173,623$ 51210 Retirement (PERS) $ 75,471 51220 Group Insurance $ 74,632 51230 Workers Compensation Insurance $ 13,926 51240 Medicare $ 4,748 51250 Unemployment Insurance $ 3,280 51260 FICA $ - 51290 Cell Phone Stipend $ 1,566 52100 Contracted Services 40,000$ Street striping, Tree Trimming/Removal, Drainage Channel Cleanup. 54101 Postage 50$ 54102 Small Tools 10,000$ Replacement of miscellaneous tools. Supplies 116,360$ 54120 Special Supplies $10,000 54121 Asphalt Concrete (550 tons). $50,000 54122 Aggregate Base $7,000 54124 Concrete/Supplies $13,000 54125 Traffic Paint $8,000 54126 Traffic Marking Powder $5,360 54127 Sign Posts/Sheeting $9,000 54128 Cold Patch Material $2,000 54129 Tack Oil $6,000 54130 Safety (gloves, eye protection, hard hats, traffic cones and vests).$4,000 54131 Barricades and cones $2,000 55100 Telephone 1,100$ Telephone service. 55210 Utilities 4,500$ Street Maintenance's share of the utilities at the Civic Center facility. 56110 City Garage Parts 12,830$ Annual allocation for City Garage parts for vehicles and equipment. BUDGET DETAIL STREETS FISCAL YEAR 2015-16 136 56111 City Garage Labor 59,667$ Annual allocation for City Garage labor for vehicles and equipment. 56120 Equipment Maintenance & Repair 700$ Miscellaneous Equipment Maintenance and Repair. 56130 External Services 35,000$ Outside Vendor Labor and Parts. 56210 Fuels and Fluids 35,000$ Fuel and Fluids for Vehicles. 56410 Equipment Rental - private 6,500$ Rental of miscellaneous outside equipment necessary for division operations. 57100 Conference and Training 2,000$ Maintenance Superintendents Association Conference, Safety Training. 59101 Fees 1,000$ DOT Fees 61200 Purchasing Allocation 5,233$ Charge for Purchasing functions. 61420 Building Maintenance Allocation 2,868$ Street Maintenance share of maintenance of Civic Center Facility. 61422 IT Allocation 19,080$ Share of Information Technology services. 61425 Allocated Utilities 570$ Share of Corp Yard Utilities. 61430 Corporation Yard Allocation 14,366$ Share of Corporation Yard charges. 61500 Insurance Allocation 27,234$ Share of the Citywide costs of liability and property insurance. DEPARTMENT TOTAL 10024220 835,029$ 137 138 STORM DRAIN BUDGET Fiscal Year 2015-16 10024214 Storm Drain The Storm Drain Division consists of maintaining the storm drain system. There is an estimated 5 miles of storm drains within the City Limits. Crews annually spend a significant portion of their time in the fall clearing the drain inlets to assure that storm water will flow through the system and not flood areas of the city. MAJOR ACCOMPLISHMENTS OF FY 2014-2015:  Continued maintenance of the storm drain system to prevent flooding PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-2016:  Continue to maintain the storm drain system to prevent flooding  Construct a new Storm Drain at the Ukiah Fairgrounds to replace a line that has failed.  Implement NPDES Municipal Separate Storm Sewer System Permit. SIGNIFICANT CHANGES:  This is a new account used to track storm drain maintenance costs. 139 $-$-$-$-$-$- $98,519 $- $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Storm Drain Expenses General Fund Total 140 Storm Drain Detail for Fiscal Year 2015/2016 10024224 Estimated Difference Actual Actual Actual Actual Budget Year-End Budget from Estimated Account Name FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 Year-End 2015 SALARIES & BENEFITS 51110 REGULAR SALARIES & WAGES - - - - - - 58,617 58,617 100% 51210 RETIREMENT (PERS)- - - - - - 17,484 17,484 100% 51220 INSURANCE - - - - - - 16,898 16,898 100% 51230 WORKERS COMP - - - - - - 3,212 3,212 100% 51240 MEDICARE - - - - - - 1,102 1,102 100% 51250 UNEMPLOYMENT - - - - - - 767 767 100% 51290 CELL PHONE STIPEND - - - - - - 159 159 100% Sub Total Salaries & Benefits - - - - - - 98,239 98,239 100% OPERATIONS & MAINTENANCE 61500 INSURANCE ALLOCATION - - - - - - 280 280 100% Sub Total Operations & Maintenance - - - - - - 280 280 100% TOTAL DEPARTMENT EXPENSES 24224 - - - - - - 98,519 98,519 100% 141 ACCOUNT NO. 10024224 51110 Salaries, Regular 58,617$ 5 Public Works Maintenance I (15% Landfill, 75% Streets)10% 1 Street Sweeper (5% Landfill, 15% Streets)80% Employee Benefits 39,622$ 51210 Retirement (PERS) $ 17,484 51220 Group Insurance $ 16,898 51230 Workers Compensation Insurance $ 3,212 51240 Medicare $ 1,102 51250 Unemployment Insurance $ 767 51290 Cell Phone Stipend $ 159 61500 Insurance Allocation 280$ Share of the Citywide costs of liability and property insurance. DEPARTMENT TOTAL 10024224 98,519$ BUDGET DETAIL STORM DRAIN FISCAL YEAR 2015-16 DEPARTMENT REQUEST 142 POLICE DEPARTMENT BUDGET Fiscal Year 2015-16 Police Police Department activities including: Police Enforcement, Major Crimes Task Force, Parking Enforcement, Animal Control and Code Enforcement. MAJOR ACCOMPLISHMENTS OF FY 2014-15: Continued implementation of Department’s Long-term Strategic Plan including: o Reduced felony crimes and violent crimes. o Increased solvability rate of violent crimes. o Continued the drug detection program at Ukiah High School to reduce drug activity. o Continue Department’s priority dispatching system, Internet Crime Reporting, Community Service Officers and new response Standards to help provide response to increased demand for police service while controlling overall costs for service. o Finished development of Volunteer Program and Business Outreach Program o Establish Crime Prevention Resources. o Continued funding from AB109 and School District for Officer staffing. o The Ukiah community approved Measure P funding for Police and Fire resources. PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16: Continue implementing goals from the Department’s “Measuring What Matters Most” Strategic Plan. Finish and report to Council department annual report card system for measuring performance of Strategic Plan. Continue to address community quality of life concerns including transient population and traffic enforcement. Continue development of Business Outreach Programs, Volunteer Program and Crime Prevention efforts. Continue the identification, recruitment and training of new police officers. Research alternative billing, collection and administrative hearing functions for Parking and Code Enforcement. Utilize AB109 - Community Corrections Program funding to help fund new officer positions and work with the County Probation Department for AB109 enforcement activities. SIGNIFICANT CHANGERS: Fiscal year 2015-16 fully funds all sworn officer positions. 10020217 10520210 10520218 10520224 63520210 10520214 10520216 143 $5,038,098 $5,242,640 $6,161,816 $5,951,643 $6,236,601 $5,867,125 $6,942,106 $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Police Expenses General Fund Total 144 Police Department Summary Estimated Difference Actual Actual Actual Actual Budget Year-End Budget from Estimated Account Name FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 Year-End 2015 SALARIES & BENEFITS 51110 REGULAR SALARIES & WAGES 2,103,189 2,134,737 2,436,918 2,360,865 2,725,203 2,502,625 2,782,729 280,104 10% 51120 NON-REGULAR SALARIES & WAGES 12,751 2,401 - 3,648 20,326 20,681 33,822 13,141 65% 51130 OVERTIME SALARIES & WAGES 362,379 390,695 509,813 445,153 391,561 391,561 241,500 (150,061) -38% 51140 STAND-BY SALARIES & WAGES 1,202 16 30,338 2,353 972 972 972 - 0% 51150 ACCRUED SALARIES & BENEFITS (20,200) (3,056) 4,615 19,414 - - - - 0% 51210 RETIREMENT (PERS)772,147 894,769 1,022,103 956,717 1,158,590 1,052,290 744,267 (308,023) -27% 51211 PERS UNFUNDED LIABILITY - - - - - - 515,204 515,204 100% 51220 INSURANCE 423,640 444,520 490,051 464,858 584,085 535,106 585,003 49,897 9% 51230 WORKERS COMP 100,116 106,500 129,122 176,192 139,833 149,413 143,677 (5,736) -4% 51240 MEDICARE 33,075 33,440 38,250 36,307 35,532 40,833 46,933 6,100 17% 51250 UNEMPLOYMENT 23,614 24,254 29,067 32,238 33,308 34,748 33,979 (769) -2% 51260 FICA - 898 - 159 - 17 - (17) 100% 51270 UNIFORM ALLOWANCE 27,980 27,353 28,714 30,537 35,000 35,000 36,000 1,000 3% 51290 CELL PHONE STIPEND - - 1,406 10,772 13,278 13,011 13,404 393 3% Sub Total Salaries & Benefits 3,839,892 4,056,527 4,720,395 4,539,212 5,137,688 4,776,257 5,177,490 401,233 8% OPERATIONS & MAINTENANCE 52100 CONTRACTED SERVICES 54,724 50,955 71,609 77,704 83,700 75,400 88,600 13,200 16% 52180 SECURITY SERVICES 240 475 394 250 350 350 350 - 0% 54100 SUPPLIES 57,302 54,510 104,815 90,832 69,800 69,800 69,800 - 0% 54101 POSTAGE 4,115 3,710 4,295 4,297 4,000 3,500 4,000 500 13% 54201 PRISONER EXPENSE 4,492 8,465 10,458 10,330 12,000 12,000 12,000 - 0% 54202 MAJOR CRIME INVETIGATIONS 1,713 1,867 4,158 6,815 7,500 7,500 7,500 - 0% 55100 TELEPHONE 49,447 49,626 50,040 42,600 39,980 35,000 39,980 4,980 12% 56110 CITY GARAGE - PARTS 2,613 3,075 3,923 3,423 3,423 3,423 13,563 10,140 296% 56111 CITY GARAGE - LABOR 69,738 82,110 104,480 91,386 82,004 82,004 92,839 10,835 13% 56120 EQUIPMENT MAINTENANCE & REPAIR 1,335 4,770 1,037 3,357 3,500 2,000 3,500 1,500 43% 56130 EXTERNAL SERVICES 42,030 49,757 38,083 56,649 47,550 47,550 47,550 - 0% 56210 FUEL & FLUIDS 63,371 75,492 83,594 77,847 72,000 70,000 72,000 2,000 3% 57100 CONFERENCE & TRAINING 27,541 24,673 48,880 45,186 44,500 62,000 76,500 14,500 33% 57300 MEMBERSHIPS & SUBSCRIPTIONS 2,936 2,724 2,630 3,462 4,000 4,735 4,200 (535) -13% 59400 OTHER EXPENSES - - - 1,638 - - - 0% 61100 GENERAL GOVERNMENT ALLOCATION 120,512 130,052 185,405 198,574 - - - - 0% 61200 PURCHASING ALLOCATION - - - - - - 6,575 6,575 100% 61300 BILLING & COLLECTION ALLOCATION - - - - - - 15 15 100% 61410 RENT ALLOCATION 27,723 - 27,878 27,878 27,878 27,878 - (27,878) -100% 61420 BUILDING MAINTENANCE ALLOCATION 98,018 90,038 89,805 95,760 94,557 94,557 118,172 23,615 25% 61422 IT ALLOCATION - - - - - - 153,586 153,586 100% 61425 ALLOCATED UTILITIES 19,295 17,842 18,065 21,187 21,187 21,187 23,504 2,317 11% 61500 INSURANCE ALLOCATION 66,770 71,123 73,865 72,625 - - 69,621 69,621 100% 61700 DISPATCH 479,057 460,340 513,374 476,084 476,084 467,084 412,792 (54,292) -11% 62100 CENTRAL SERVICES ALLOCATION - - - - - - 443,069 443,069 100% 94500 LEASE PAYMENTS 5,236 4,507 4,632 4,548 4,900 4,900 4,900 - 0% Sub Total Operations & Maintenance 1,198,206 1,186,113 1,441,422 1,412,431 1,098,913 1,090,868 1,764,616 673,748 61% TOTAL DEPARTMENT EXPENSES 5,038,098 5,242,640 6,161,817 5,951,643 6,236,601 5,867,125 6,942,106 1,074,981 17% 145 Police Department Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End Budget FY 2011 FY 2012 FY 2013 FY 2014 BUDGET 2015 2016 ORG OBJ DESCRIPTION 10500000 41240 1/2% DISTRICT SALES TAX - - (2,340,508) (2,424,009) (2,477,757) (2,433,726) (2,506,738) 10500000 44830 REIMBURSABLE JOBS - - - (3,042) - (1,352) - 10500000 44831 REIMBURSABLE JOBS - POLICE - - - (11,945) (137,000) (20,566) (137,000) Total Patrol Revenue - - (2,340,508) (2,438,996) (2,614,757) (2,455,644) (2,643,738) PATROL EXPENSES 10520210 51110 REGULAR SALARIES & WAGES 1,965,870 1,993,664 2,290,084 2,078,955 2,469,913 2,244,631 2,519,106 10520210 51130 OVERTIME SALARIES & WAGES 317,655 345,821 467,021 374,679 350,000 350,000 200,000 10520210 51140 STAND-BY SALARIES & WAGES 1,016 16 527 2,223 972 972 972 10520210 51150 ACCRUED SALARIES & BENEFITS (19,816) (2,855) 4,615 16,486 - - - 10520210 51210 RETIREMENT (PERS)716,522 830,473 970,138 843,124 1,062,557 950,058 643,525 10520210 51211 PERS UNFUNDED LIABILITY - - - - - - 515,204 10520210 51220 INSURANCE 396,374 417,980 470,180 406,467 518,433 466,032 513,342 10520210 51230 WORKERS COMP 92,701 98,694 122,152 153,906 125,360 133,778 128,009 10520210 51240 MEDICARE 30,459 30,949 35,977 31,777 31,720 36,588 41,577 10520210 51250 UNEMPLOYMENT 21,752 22,359 27,762 28,159 29,859 31,047 30,272 10520210 51260 FICA - 898 - - - 8 - 10520210 51270 UNIFORM ALLOWANCE 24,951 25,853 27,714 25,414 30,000 30,000 31,000 10520210 51290 CELL PHONE STIPEND - - 1,406 9,508 12,018 11,751 12,144 10520210 52100 CONTRACTED SERVICES 50,905 47,296 68,109 77,704 80,200 70,000 83,200 10520210 52180 SECURITY SERVICES 240 475 394 250 350 350 350 10520210 54100 SUPPLIES 55,585 53,971 100,515 86,871 65,500 65,500 65,500 10520210 54101 POSTAGE 4,115 3,710 4,295 4,297 4,000 3,500 4,000 10520210 54201 PRISONER EXPENSE 4,492 8,465 10,458 10,330 12,000 12,000 12,000 10520210 54202 MAJOR CRIME INVETIGATIONS 1,713 1,867 4,158 6,815 7,500 7,500 7,500 10520210 55100 TELEPHONE 48,755 49,221 50,040 42,600 39,980 35,000 39,980 10520210 56110 CITY GARAGE - PARTS 2,613 3,075 3,923 3,423 3,423 3,423 13,563 10520210 56111 CITY GARAGE - LABOR 69,738 82,110 104,480 91,386 82,004 82,004 92,839 10520210 56120 EQUIPMENT MAINTENANCE & REPAIR 1,335 4,770 1,037 3,357 3,500 2,000 3,500 10520210 56130 EXTERNAL SERVICES 40,758 48,282 35,533 54,194 45,000 45,000 45,000 10520210 56210 FUEL & FLUIDS 57,348 65,778 77,094 71,974 65,000 65,000 65,000 10520210 57100 CONFERENCE & TRAINING 27,361 24,214 32,380 45,186 28,000 60,500 60,000 10520210 57300 MEMBERSHIPS & SUBSCRIPTIONS 2,936 2,724 2,630 3,462 4,000 4,735 4,200 10520210 59400 OTHER EXPENSES - - - 1,638 - - 10520210 61100 GENERAL GOVERNMENT ALLOCATION 120,512 130,052 185,405 198,574 - - - 10520210 61200 PURCHASING ALLOCATION - - - - - - 6,575 10520210 61300 BILLING & COLLECTION ALLOCATION - - - - - - 15 10520210 61410 RENT ALLOCATION 27,723 - 27,878 27,878 27,878 27,878 - 10520210 61420 BUILDING MAINTENANCE ALLOCATION 98,018 90,038 89,805 95,760 94,557 94,557 118,172 10520210 61422 IT ALLOCATION - - - - - 153,586 10520210 61425 ALLOCATED UTILITIES 19,295 17,842 18,065 21,187 21,187 21,187 23,504 10520210 61500 INSURANCE ALLOCATION 65,661 69,942 72,625 71,385 - - 69,621 10520210 61700 DISPATCH 479,057 460,340 513,374 476,084 476,084 467,084 412,792 10520210 62100 CENTRAL SERVICES ALLOCATION - - - - - - 443,069 10520210 94500 LEASE PAYMENTS 5,236 4,507 4,632 4,548 4,900 4,900 4,900 10520210 Total Patrol Expenses 4,730,878 4,932,534 5,824,405 5,369,600 5,695,895 5,326,983 6,364,017 POLICE VOLUNTEER EXPENSES 10520214 51110 REGULAR SALARIES & WAGES - - - - - - - 10520214 51120 NON-REGULAR SALARIES & WAGES 12,751 2,401 - 3,648 - - - 10520214 51150 ACCRUED SALARIES & BENEFITS - - - - - - - 10520214 51210 RETIREMENT (PERS)- - - 283 - - - 10520214 51230 WORKERS COMP - - - 201 - - - 10520214 51240 MEDICARE - - - 53 - - - 10520214 51250 UNEMPLOYMENT - - - 36 - - - 10520214 51260 FICA - - - 159 - - - 10520214 52100 CONTRACTED SERVICES - - - - - 900 900 10520214 54100 SUPPLIES 1,717 540 4,300 3,961 4,300 4,300 4,300 10520214 57100 CONFERENCE & TRAINING - - 15,000 - 15,000 1,500 15,000 10520214 Total Police Volunteer Expenses 14,468 2,940 19,300 8,342 19,300 6,700 20,200 COPS GRANT EXPENSES 10520216 51110 REGULAR SALARIES & WAGES 55,972 60,770 66,295 71,463 - - - 10520216 51130 OVERTIME SALARIES & WAGES 18,013 18,417 12,265 34,039 - - - 10520216 51140 STAND-BY SALARIES & WAGES 185 - 29,811 130 - - - 10520216 51150 ACCRUED SALARIES & BENEFITS - - - 3,050 - - - 10520216 51210 RETIREMENT (PERS)25,176 29,484 15,747 34,055 - - - 10520216 51220 INSURANCE 16,675 16,355 4,124 15,912 - - - 146 Police Department Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End Budget FY 2011 FY 2012 FY 2013 FY 2014 BUDGET 2015 2016 ORG OBJ DESCRIPTION 10520216 51230 WORKERS COMP 2,976 3,296 1,139 6,510 - - - 10520216 51240 MEDICARE 1,035 945 663 1,050 - - - 10520216 51250 UNEMPLOYMENT 755 800 500 1,190 - - - 10520216 51270 UNIFORM ALLOWANCE 1,029 1,066 - 1,000 - - - 10520216 51290 CELL PHONE STIPEND - - - 421 - - - 10520216 52100 CONTRACTED SERVICES - - - - - - - 10520216 54100 SUPPLIES - - - - - - - 10520216 55100 TELEPHONE 691 405 - - - - - 10520216 57100 CONFERENCE & TRAINING - - - - - - - 10520216 Total Cops Grant Expenses 122,508 131,539 130,544 168,820 - - - POLICE CSO EXPENSES 10520218 51110 REGULAR SALARIES & WAGES - - - 124,885 176,326 180,984 184,659 10520218 51120 NON-REGULAR SALARIES & WAGES - - - - 20,326 20,681 33,822 10520218 51130 OVERTIME SALARIES & WAGES - - - 9,059 13,494 13,494 13,500 10520218 51140 STAND-BY SALARIES & WAGES - - - - - - - 10520218 51150 ACCRUED SALARIES & BENEFITS - - - 2,580 - - - 10520218 51210 RETIREMENT (PERS)- - - 41,434 56,217 63,907 76,568 10520218 51220 INSURANCE - - - 33,185 56,410 57,517 62,897 10520218 51230 WORKERS COMP - - - 8,923 10,768 10,724 11,957 10520218 51240 MEDICARE - - - 1,812 2,713 2,786 4,083 10520218 51250 UNEMPLOYMENT - - - 1,635 2,566 2,532 2,829 10520218 51260 FICA - - - - - 9 - 10520218 51270 UNIFORM ALLOWANCE - - - 3,123 4,000 4,000 4,000 10520218 51290 CELL PHONE STIPEND - - - 843 1,260 1,260 1,260 10520218 52100 CONTRACTED SERVICES - - - - - - - 10520218 55100 TELEPHONE - - - - - - - 10520218 Total Police CSO Expenses - - - 227,480 344,080 357,894 395,575 MAJOR CRIMES TASK FORCE EXPENSES 10520224 51110 REGULAR SALARIES & WAGES 81,347 80,303 80,539 85,562 78,964 77,010 78,964 10520224 51130 OVERTIME SALARIES & WAGES 26,711 26,458 30,527 27,376 28,067 28,067 28,000 10520224 51140 STAND-BY SALARIES & WAGES - - - - - - - 10520224 51150 ACCRUED SALARIES & BENEFITS (383) (201) - (2,701) - - - 10520224 51210 RETIREMENT (PERS)30,449 34,811 36,218 37,821 39,816 38,325 24,174 10520224 51220 INSURANCE 10,590 10,184 15,747 9,293 9,242 11,557 8,764 10520224 51230 WORKERS COMP 4,440 4,510 5,831 6,652 3,705 4,911 3,711 10520224 51240 MEDICARE 1,582 1,546 1,610 1,615 1,099 1,459 1,273 10520224 51250 UNEMPLOYMENT 1,107 1,095 805 1,217 883 1,169 878 10520224 51270 UNIFORM ALLOWANCE 2,000 434 1,000 1,000 1,000 1,000 1,000 10520224 52100 CONTRACTED SERVICES 3,819 3,659 3,500 - 3,500 4,500 4,500 10520224 56130 EXTERNAL SERVICES 1,272 1,475 2,550 2,454 2,550 2,550 2,550 10520224 56210 FUEL & FLUIDS 6,023 9,713 6,500 5,873 7,000 5,000 7,000 10520224 57100 CONFERENCE & TRAINING 180 459 1,500 - 1,500 - 1,500 10520224 61500 INSURANCE ALLOCATION 1,109 1,181 1,240 1,240 - - - 10520224 Total Major Crimes Task Force Expenses 170,245 175,627 187,567 177,401 177,326 175,548 162,314 INFORMATION TECHNOLOGY EXPENSES* 10522900 51110 REGULAR SALARIES & WAGES - - - - - - - 10522900 51120 NON-REGULAR SALARIES & WAGES - - - - - - - 10522900 51130 OVERTIME SALARIES & WAGES - - - - - - - 10522900 51140 STAND-BY SALARIES & WAGES - - - - - - - 10522900 51150 ACCRUED SALARIES & BENEFITS - - - - - - - 10522900 51210 RETIREMENT (PERS)- - - - - - - 10522900 51220 INSURANCE - - - - - - - 10522900 51230 WORKERS COMP - - - - - - - 10522900 51240 MEDICARE - - - - - - - 10522900 51250 UNEMPLOYMENT - - - - - - - 10522900 51260 FICA - - - - - - - 10522900 51290 CELL PHONE - - - - - - - 10522900 52100 CONTRACTED SERVICES - - - - - - - 10522900 54100 SUPPLIES - - - - - - - 10522900 54101 POSTAGE - - - - - - - 10522900 54320 SOFTWARE - - - - - - - 10522900 55100 TELEPHONE - - - - - - - 10522900 56120 EQUIPMENT MAINTENANCE & REPAIR - - - - - - - 10522900 57100 CONFERENCE & TRAINING - - - - - - - 10522900 57300 MEMBERSHIPS & SUBSCRIPTIONS - - - - - - - 10522900 61410 RENT ALLOCATION - - - - - - - 10522900 61420 BUILDING MAINTENANCE ALLOCATIO - - - - - - - 10522900 61425 ALLOCATED UTILITIES - - - - - - - 147 Police Department Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End Budget FY 2011 FY 2012 FY 2013 FY 2014 BUDGET 2015 2016 ORG OBJ DESCRIPTION 10522900 Total Information Technology Expenses - - - - - - - 5,038,098 5,242,640 6,161,816 5,951,643 6,236,601 5,867,125 6,942,106 *Information Technology has moved to 20922900 The following Capital Expenses were removed in order to more easily compare operating expenses. If added back, this fund can be tied back to the Financial Statements. 10520210 80100 MACHINERY & EQUIPMENT 124,943 82,151 80,000 123,060 100,000 100,000 - 148 ACCOUNT NO. 10520210 DEPARTMENT REQUEST 51110 Salaries 2,519,106$ 1 Police Chief 100% 1 Captain - Operations 100% 1 Captain - Administrative (Anticipated Retirement January 2016)100% 2 Lieutenants (1 Patrol, 1 Investigations)100% 6 Sergeants (4 Patrol, 1 Administrative, 1 Detective)100% 21 Police Officers (17 Patrol, 4 Detective)100% 2 Police Records Clerks 100% 1 Administrative Secretary (15% Fire)85% 51130 Overtime Salaries & Wages 200,000$ 51140 Stand-by Salaries & Wages 972$ Employee Benefits 1,915,073$ 51210 Retirement (PERS)643,525$ 51211 PERS Unfunded Liability 515,204$ 51220 Insurance 513,342$ 51230 Workers Compensation Insurance 128,009$ 51240 Medicare 41,577$ 51250 Unemployment Insurance 30,272$ 51270 Uniform Allowance 31,000$ 51290 Cell Phone Stipend 12,144$ 52100 Contractual Services 83,200$ Sonoma County Bomb Disposal participation 23,000$ Portable and vehicle radio repair, Maintenance Contract for Record Management System (RMS)20,400$ Annual maintenance on MDTs (split with Dispatch)1,000$ Radar Units repair and calibration 1,500$ Firearms Repair 300$ Towing 1,000$ Physical Assault Examinations 6,000$ Psychological Services 3,500$ Recruitment Physical Exams 3,500$ Chemical tests for DUIs 17,000$ Abandoned Vehicle Towing 6,000$ 52180 Security Services 350$ Burglar alarm for secure evidence location. 54100 Supplies 65,500$ Operational supplies, computers, bio-hazard disposal, academy uniforms, cameras, taser 37,900$ cartridges, radio equipment, peer support program Special police equipment i.e., Range maintenance, first-aid supplies, ammunition, targets 14,000$ Special Buy Fund 2,000$ Traffic citation and other forms 4,000$ K-9 Training 3,600$ K-9 Operations 4,000$ 54101 Postage 4,000$ 54201 Prisoner Expense 12,000$ Cost of handling prisoners and evidence. 54202 Major Crimes Investigations 7,500$ Cost of investigating major crimes. BUDGET DETAIL POLICE DEPARTMENT FISCAL YEAR 2015-16 149 55100 Telephone 39,980$ Land line, fax, CLETS user fees. 56110 City Garage Parts 13,563$ Annual allocation for City Garage parts for vehicles and equipment. 56111 City Garage Labor 92,839$ Annual allocation for City Garage labor for vehicles and equipment. 56120 Equipment Maintenance & Repair 3,500$ Repair and maintenance of radio equipment. 56130 External Services 45,000$ Automotive maintenance and repairs for patrol equipment. 56210 Fuel & Fluids 65,000$ Fuel for vehicles. 57100 Conference & Training 60,000$ REMIF Chief's Liability Seminar for Director and Command Staff; Expenses incurred during out of area investigations; State mandated training as well as specialized training needed to maintain employee efficiency and effectiveness. 57300 Memberships & Subscriptions 4,200$ Dues/Subscriptions/Memberships - publications that provide current information on legal codes, West annotated Codes, Traffic and Penal Code Books, Legal Source Book, CA Vehicle Code Book, Memberships/Meetings - Chief and staff attendance at local meetings and conferences to maintain communications with other professionals and members of the community, local meetings between Department Staff a nd allied agencies, FBI/NA Membership, CPOA, International Assoc of Financial Crimes Investigators and Cal-Chiefs. 61200 Purchasing Allocation 6,575$ Charge for Purchasing functions. 61300 Billing and Collection Allocation 15$ Charge for Billing and Collection functions. 61420 Building Maintenance Allocation 118,172$ Police Department's share of building maintenance. 61422 IT Allocation 153,586$ Share of Information Technology Services 61425 Allocated Utilities 23,504$ Police Department's share of allocated utilities. 61500 Insurance Allocation 69,621$ Share of the Citywide costs of liability and property insurance. 61700 Dispatch 412,792$ Police Department's share of Dispatch costs. 62100 Central Services Allocation 443,069$ Annual allocation for general government services. 94500 Lease Payments 4,900$ DEPARTMENT TOTAL 10520210 6,364,017$ 150 ACCOUNT NO. 10520214 DEPARTMENT REQUEST 52100 Contractual Services 900$ Background checks for Volunteers. 54100 Supplies 4,300$ General supplies, uniforms, equipment & community programs. 57100 Conference & Training 15,000$ Annual training for Volunteers, Chaplin & academy expense. DEPARTMENT TOTAL 10520214 20,200$ BUDGET DETAIL POLICE VOLUNTEER PROGRAM FISCAL YEAR 2015-16 151 ACCOUNT NO. 10520218 DEPARTMENT REQUEST 51110 Salaries 184,659$ 4 Community Services Officers 100% 51120 Salaries, Non-Regular 33,822$ 1 Community Services Officer (Part-time, 32-hours/week)100% 51130 Overtime Salaries & Wages 13,500$ Employee Benefits 163,594$ 51210 Retirement (PERS)76,568$ 51220 Insurance 62,897$ 51230 Workers Compensation Insurance 11,957$ 51240 Medicare 4,083$ 51250 Unemployment Insurance 2,829$ 51270 Uniform Allowance 4,000$ 51290 Cell Phone Stipend 1,260$ DEPARTMENT TOTAL 10520218 395,575$ BUDGET DETAIL COMMUNITY SERVICES OFFICERS FUND FISCAL YEAR 2015-16 152 ACCOUNT NO. 10520224 DEPARTMENT REQUEST 51110 Salaries 78,964$ 1 Task Force Officer 100% 51130 Overtime Salaries & Wages 28,000$ Employee Benefits 39,800$ 51210 Retirement (PERS)24,174$ 51220 Insurance 8,764$ 51230 Workers Compensation Insurance 3,711$ 51240 Medicare 1,273$ 51250 Unemployment Insurance 878$ 51270 Uniform Allowance 1,000$ 52100 Contractual Services 4,500$ Annual Agency Contribution. 56130 External Services 2,550$ Automotive maintenance and repairs for Task Force equipment. 56210 Fuel & Fluids 7,000$ Fuel for vehicle. 57100 Conference & Training 1,500$ DEPARTMENT TOTAL 10520224 162,314$ BUDGET DETAIL MAJOR CRIMES TASK FORCE FISCAL YEAR 2015-16 153 154 FIRE DEPARTMENT BUDGET Fiscal Year 2015-16 10521210 10521312 10521340 Fire Fire activities, including Suppression, Prevention and Volunteer services. MAJOR ACCOMPLISHMENTS OF FY 2014-15: Continued a City and Ukiah Valley Fire District (UVFD) shared Fire Chief. Continued a joint department stipend program to augment paid Fire staff. Continued a joint volunteer Fire training program. Continued ALS paramedic services on initial response Fire apparatus. Continued joint Fire suppression services with UVFD personnel. Continued Cal-Fire dispatching contract. Finalized outfitting of the Ladder Truck PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16: Continuation of joint Fire Suppression Services with Ukiah Valley Fire District (UVFD) personnel. Continuation of joint volunteer Fire training and volunteer development programs. Continuation of ALS paramedic services on initial response Fire apparatus. Development of joint Fire prevention and Fire Marshall services with UVFD personnel. SIGNIFICANT CHANGES: None 155 $3,162,136 $3,198,462 $4,271,831 $2,655,811 $2,308,012 $2,282,458 $2,770,301 $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 $4,500,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Fire Expenses General Fund Total 156 Fire Department Summary Estimated Difference Actual Actual Actual Actual Budget Year-End Budget from Estimated Account Name FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 Year-End 2015 SALARIES & BENEFITS 51110 REGULAR SALARIES & WAGES 1,367,447 1,335,814 1,611,088 879,007 858,058 860,362 842,387 (17,975) -2% 51120 NON-REGULAR SALARIES & WAGES 41,163 93,121 85,295 39,358 31,200 31,479 - (31,479) -101% 51130 OVERTIME SALARIES & WAGES 162,769 208,405 319,846 121,657 146,272 146,272 110,000 (36,272) -25% 51150 ACCRUED SALARIES & BENEFITS (5,071) 5,108 (50,367) (3,513) - - - - 0% 51210 RETIREMENT (PERS)346,077 387,232 476,050 284,839 290,178 295,402 156,023 (139,379) -48% 51211 PERS UNFUNDED LIABILITY - - - - - 279,150 279,150 100% 51220 INSURANCE 168,184 168,077 179,498 80,861 83,273 80,945 84,951 4,006 5% 51230 WORKERS COMP 66,364 69,842 91,839 60,939 40,404 46,482 38,809 (7,673) -19% 51240 MEDICARE 23,332 23,103 28,345 14,595 12,936 15,868 13,297 (2,571) -20% 51250 UNEMPLOYMENT 16,623 16,952 20,325 11,138 9,625 11,234 9,181 (2,053) -21% 51260 FICA 2,610 5,623 4,167 55 1,935 - - - 0% 51270 UNIFORM ALLOWANCE 16,163 13,622 13,925 7,710 11,000 11,000 11,000 - 0% 51290 CELL PHONE STIPEND - - 129 566 564 572 613 41 7% Sub Total Salaries & Benefits 2,205,661 2,326,899 2,780,140 1,497,210 1,485,445 1,499,616 1,545,411 45,795 3% OPERATIONS & MAINTENANCE 52100 CONTRACTED SERVICES 54,943 54,907 164,367 146,622 520,836 450,380 477,590 27,210 5% 52110 AMBULANCE BILLING - - 69,546 2,716 - 471 1,150 679 100% 52111 MAINT. CONTRCTS - DEFIBRULATOR - - - 3,438 - 3,438 3,438 - 0% 52112 M. D. OVERSIGHT - - - - - 1,000 1,000 - 0% 52302 AMBULANCE FEES 6,712 5,306 12,207 - - - - - 0% 52303 REHIT SUPPORT 5,000 5,000 5,000 5,000 5,000 5,000 5,000 - 0% 54100 SUPPLIES 100,592 75,850 130,867 30,906 - 29,887 5,000 (24,887) 100% 54101 POSTAGE 463 501 1,019 177 - 40 40 - 0% 54105 PHOTOGRAPHIC EXPENSE - - 33 - - - - - 0% 54320 SOFTWARE - - 10,034 2,671 - - - - 0% 55100 TELEPHONE 5,867 5,777 6,514 5,615 4,800 4,800 800 (4,000) -83% 55210 UTILITIES 29,930 27,676 - - - - - - 0% 56100 VEHICLE & EQUIPMENT MAINT. & R 2,613 3,075 7,619 - - 680 - (680) 100% 56110 CITY GARAGE - PARTS 5,452 8,887 2,985 2,406 2,406 2,406 14,448 12,042 500% 56111 CITY GARAGE - LABOR 69,737 82,110 79,695 64,242 64,242 64,242 42,825 (21,417) -33% 56120 EQUIPMENT MAINTENANCE & REPAIR 9,952 8,894 5,117 3,384 4,950 2,000 4,950 2,950 60% 56121 R & M RADIO EQUIPMENT - - 983 - - - - - 0% 56122 R & M NON-AUTO EMS EQUIPMENT - - 799 - - - - - 0% 56123 R & M COMPUTERS - - 650 - - - - - 0% 56124 MAINT CONTRACT DEFIBULATORS - - 3,438 - - - - - 0% 56130 EXTERNAL SERVICES 15,049 18,844 34,789 210,635 25,000 25,165 25,000 (165) -1% 56210 FUEL & FLUIDS 19,187 20,920 46,587 23,364 - - - - 0% 56300 BUILDING MAINT. & REPAIR 152,052 139,673 - - - - - - 0% 57100 CONFERENCE & TRAINING 32,305 18,829 22,238 12,730 11,000 9,000 15,000 6,000 55% 57300 MEMBERSHIPS & SUBSCRIPTIONS 1,814 1,238 1,411 1,462 1,785 1,785 1,785 - 0% 61100 GENERAL GOVERNMENT ALLOCATION 31,462 33,763 53,880 50,076 - - - - 0% 61200 PURCHASING ALLOCATION - - - - - - 280 280 100% 61410 RENT ALLOCATION 43,005 - 49,733 43,246 - - - - 0% 61420 BUILDING MAINTENANCE ALLOCATION - - 161,169 148,550 146,683 146,683 111,258 (35,425) -24% 61422 IT ALLOCATION - - - - - - 42,128 42,128 100% 61425 ALLOCATED UTILITIES - - 32,225 32,866 32,865 32,865 30,483 (2,382) -7% 61500 INSURANCE ALLOCATION 46,305 49,271 58,079 48,520 - - 16,388 16,388 100% 61700 DISPATCH 320,704 308,174 527,557 317,389 - - 275,195 275,195 100% 62100 CENTRAL SERVICES OUT - - - - - - 148,132 148,132 100% 94500 LEASE PAYMENTS 3,332 2,868 3,151 2,587 3,000 3,000 3,000 - 0% Sub Total Operations & Maintenance 956,475 871,563 1,491,691 1,158,601 822,567 782,842 1,224,890 442,048 54% TOTAL DEPARTMENT EXPENSES 21210 3,162,136 3,198,462 4,271,831 2,655,811 2,308,012 2,282,458 2,770,301 487,843 21% 21312, 21330, 21340 157 Fire Department Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End Budget FY 2011 FY 2012 FY 2013 FY 2014 BUDGET FY 2015 2016 ORG OBJ DESCRIPTION FIRE ADMINISTRATION EXPENSES 10521210 51110 REGULAR SALARIES & WAGES 1,367,447 1,335,814 1,253,816 878,349 858,058 860,362 842,387 10521210 51120 NON-REGULAR SALARIES & WAGES 41,163 93,121 85,295 39,358 31,200 31,479 - 10521210 51130 OVERTIME SALARIES & WAGES 162,769 208,405 291,898 108,951 146,272 146,272 110,000 10521210 51150 ACCRUED SALARIES & BENEFITS (5,071) 5,108 (50,367) (3,513) - - - 10521210 51210 RETIREMENT (PERS)346,077 387,232 367,127 284,839 290,178 295,402 156,023 10521210 51211 PERS UNFUNDED LIABILITY - - - - - - 279,150 10521210 51220 INSURANCE 168,184 168,077 132,725 80,861 83,273 80,945 84,951 10521210 51230 WORKERS COMP 66,364 69,842 71,615 60,204 40,404 46,482 38,809 10521210 51240 MEDICARE 23,332 23,103 22,758 14,405 12,936 15,868 13,297 10521210 51250 UNEMPLOYMENT 16,623 16,952 16,753 11,004 9,625 11,234 9,181 10521210 51260 FICA 2,610 5,623 4,167 55 1,935 - - 10521210 51270 UNIFORM ALLOWANCE 16,163 13,622 9,775 7,710 11,000 11,000 11,000 10521210 51290 CELL PHONE STIPEND - - 129 566 564 572 613 10521210 52100 CONTRACTED SERVICES 46,445 46,410 149,867 142,375 477,590 450,380 477,590 10521210 52110 AMBULANCE BILLING 25,296 - 471 1,150 10521210 52111 MAINT. CONTRCTS - DEFIBRULATOR - - - 3,438 - 3,438 3,438 10521210 52112 M. D. OVERSIGHT - - - - - 1,000 1,000 10521210 52302 AMBULANCE FEES 6,712 5,306 3,696 - - - - 10521210 52303 REHIT SUPPORT 5,000 5,000 5,000 5,000 5,000 5,000 5,000 10521210 54100 SUPPLIES 77,261 53,053 64,520 24,102 - 29,887 5,000 10521210 54101 POSTAGE 463 501 434 177 - 40 40 10521210 54105 PHOTOGRAPHIC EXPENSE - - - - - - - 10521210 54320 SOFTWARE - - 5,283 2,671 - - - 10521210 55100 TELEPHONE 5,867 5,777 5,614 5,615 4,800 4,800 800 10521210 55210 UTILITIES 29,930 27,676 - - - - - 10521210 56100 VEHICLE & EQUIP. MAINT. AMBULANCE 2,613 3,075 1,119 - - 340 - 10521210 56110 CITY GARAGE - PARTS 5,452 8,887 2,199 2,406 2,406 2,406 14,448 10521210 56111 CITY GARAGE - LABOR 69,737 82,110 58,704 64,242 64,242 64,242 42,825 10521210 56120 EQUIPMENT MAINTENANCE & REPAIR 9,952 8,894 5,117 3,384 4,950 2,000 4,950 10521210 56122 R&M NON-AUTOMOTIVE EQUIPMENT - - - - - - - 10521210 56130 EXTERNAL SERVICES 15,049 18,844 34,789 210,635 25,000 25,165 25,000 10521210 56210 FUEL & FLUIDS 19,187 20,920 30,824 23,364 - - - 10521210 56300 BUILDING MAINT. & REPAIR 152,052 139,673 - - - - - 10521210 57100 CONFERENCE & TRAINING 19,908 14,178 15,075 11,444 11,000 9,000 15,000 10521210 57300 MEMBERSHIPS & SUBSCRIPTIONS 1,814 1,238 1,096 1,462 1,785 1,785 1,785 10521210 61100 GENERAL GOVERNMENT ALLOCATION 31,462 33,763 46,852 50,076 - - - 10521210 61200 PURCHASING ALLOCATION - - - - - - 280 10521210 61410 RENT ALLOCATION 43,005 - 43,246 43,246 - - - 10521210 61420 BUILDING MAINTENANCE ALLOCATION - - 139,310 148,550 146,683 146,683 111,258 10521210 61422 IT ALLOCATION - - - - - - 42,128 10521210 61425 ALLOCATED UTILITIES - - 28,022 32,866 32,865 32,865 30,483 10521210 61500 INSURANCE ALLOCATION 44,300 47,188 49,519 47,188 - - 16,388 10521210 61700 DISPATCH 320,704 308,174 343,678 317,389 - - - 10521210 62100 CENTRAL SERVICES OUT - - - - - - 148,132 10521210 94500 LEASE PAYMENTS 3,332 2,868 2,701 2,587 3,000 3,000 3,000 10521210 Total Fire Administration Expenses 3,115,906 3,160,436 3,267,652 2,625,005 2,264,766 2,282,118 2,495,106 DISPATCH - CALFIRE EXPENSES 10521210 61700 DISPATCH - CALFIRE - - - - - 275,195 10521210 Total Dispatch - Calfire Expenses - - - - - - 275,195 FIRE VOLUNTEER STATION EXPENSES 10521312 52100 CONTRACTED SERVICES 8,498 8,497 8,500 4,247 43,246 - - 10521312 54100 SUPPLIES 23,331 22,796 31,925 6,804 - - - 10521312 57100 CONFERENCE & TRAINING 12,397 4,651 4,500 1,285 - - - 10521312 61500 INSURANCE ALLOCATION 2,005 2,083 1,332 1,332 - - - 10521312 Total Fire Volunteer Station Expenses 46,230 38,026 46,257 13,668 43,246 - - *Fire Volunteer Station Expenses were not used in FY 2014 and will not be funded in FY 15-16. Those funds went into a portion of the UVFD agreement. AMBULANCE/EMS OPERATIONS EXPENSES 10521330 51110 REGULAR SALARIES & WAGES - - 357,272 658 - - - 10521330 51130 OVERTIME SALARIES & WAGES - - 27,948 - - - - 10521330 51210 RETIREMENT (PERS)- - 108,923 - - - - 10521330 51220 INSURANCE - - 46,773 - - - - 10521330 51230 WORKERS COMP - - 20,224 36 - - - 10521330 51240 MEDICARE - - 5,587 10 - - - 10521330 51250 UNEMPLOYMENT - - 3,572 7 - - - 158 Fire Department Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End Budget FY 2011 FY 2012 FY 2013 FY 2014 BUDGET FY 2015 2016 ORG OBJ DESCRIPTION 10521330 51270 UNIFORM ALLOWANCE - - 4,150 - - - - 10521330 51290 CELL PHONE STIPEND - - - - - - - 10521330 52100 CONTRACTED SERVICES - - 6,000 - - - - 10521330 52110 AMBULANCE BILLING - - 44,250 2,716 - - - 10521330 52302 AMBULANCE FEES - - 8,511 - - - - 10521330 54100 SUPPLIES - - 34,422 - - - - 10521330 54101 POSTAGE - - 585 - - - - 10521330 54105 PHOTOGRAPHIC EXPENSE - - 33 - - - - 10521330 54320 SOFTWARE - - 4,751 - - - - 10521330 55100 TELEPHONE - - 900 - - - - 10521330 56100 VEHICLE & EQUIPMENT MAINT. & R - - 6,500 - - 340 - 10521330 56110 CITY GARAGE - PARTS - - 786 - - - - 10521330 56111 CITY GARAGE - LABOR - - 20,991 - - - - 10521330 56121 R & M RADIO EQUIPMENT - - 983 - - - - 10521330 56122 R & M NON-AUTO EMS EQUIPMENT - - 799 - - - - 10521330 56123 R & M COMPUTERS - - 650 - - - - 10521330 56124 MAINT CONTRACT DEFIBULATORS - - 3,438 - - - - 10521330 56210 FUEL & FLUIDS - - 15,763 - - - - 10521330 57100 CONFERENCE & TRAINING - - 2,663 - - - - 10521330 57300 MEMBERSHIPS & SUBSCRIPTIONS - - 315 - - - - 10521330 61100 GENERAL GOVERNMENT ALLOCATION - - 7,028 - - - - 10521330 61410 RENT ALLOCATION - - 6,487 - - - - 10521330 61420 BUILDING MAINTENANCE ALLOCATION - - 21,859 - - - - 10521330 61425 ALLOCATED UTILITIES - - 4,203 - - - - 10521330 61500 INSURANCE ALLOCATION - - 7,228 - - - - 10521330 61700 DISPATCH - - 183,879 - - - - 10521330 94500 LEASE PAYMENTS - - 450 - - - - 10521330 Total Ambulance/EMS Operations Expenses - - 957,922 3,426 - 340 - *Ambulance had two accounts 52110 & 56100 which were rolled into the main Fire account. FIRE REIMBURSABLE OPERATIONS EXPENSES 10521340 51130 OVERTIME SALARIES & WAGES - - - 12,706 - - - 10521340 51230 WORKERS COMP - - - 699 - - - 10521340 51240 MEDICARE - - - 180 - - - 10521340 51250 UNEMPLOYMENT - - - 127 - - - 10521340 Total Fire Reimbursable Operations Expenses - - - 13,712 - - - Total Fire Expenses 3,162,136 3,198,462 4,271,831 2,655,811 2,308,012 2,282,458 2,770,301 The following Capital Expenses were removed in order to more easily compare operating expenses. If added back, this fund can be tied back to the Financial Statements. 10521210 80100 MACHINERY & EQUPIMENT - - - - - 25,894 - 159 ACCOUNT NO. 10521210 DEPARTMENT REQUEST 51110 Salaries 842,387$ 2 Fire Division Chiefs 100% 2 Fire Captains 100% 4 Fire Engineers 100% 3 Firefighter/Paramedics 100% 1 Administrative Secretary (85% Police)15% 51130 Overtime Salaries & Wages 110,000$ Employee Benefits 593,024$ 51210 Retirement (PERS)156,023$ 51211 PERS Unfunded Liability 279,150$ 51220 Insurance 84,951$ 51230 Workers Compensation Insurance 38,809$ 51240 Medicare 13,297$ 51250 Unemployment Insurance 9,181$ 51270 Uniform Allowance 11,000$ 51290 Cell Phone Stipend 613$ 52100 Contractual Services 477,590$ UVFD Contract, Fire Chief Services & Misc. consultant services. 52110 Ambulance Billing 1,150$ 6.3% of ambulance revenue to Wittman. 52111 Maintenance Contracts - Defibrillator 3,438$ Maintenance contract. 52112 M.S. Oversight 1,000$ Part-time medical oversight contract not to exceed $2,000. 52303 REHIT Support 5,000$ Annual fee for REHIT support. 54100 Supplies 5,000$ Operational costs for Prevention Officer, code books, annual storage for antiques, & SCBA air testing/analysis. 54101 Postage 40$ 55100 Telephone 800$ Land line, fax, CLETS user fees 56110 City Garage Parts 14,448$ Annual allocation for City Garage parts for vehicles and equipment. BUDGET DETAIL FIRE DEPARTMENT FISCAL YEAR 2015-16 160 56111 City Garage Labor 42,825$ Annual allocation for City Garage labor for vehicles and equipment. 56120 Equipment Maintenance & Repair 4,950$ Repair and maintenance of radio equipment, non-automotive fire related equipment, & Ground Ladder testing. 56130 External Services 25,000$ Automotive maintenance and repairs for fire equipment. 57100 Conference & Training 15,000$ Training for Hazardous Materials, Incident Safety, Fire Command, Driver/Operator Courses, & Wildland Fire Plans/Inspections. 57300 Memberships & Subscriptions 1,785$ Fire service organizations, National Fire Protection Assoc., Cal Fire Chiefs, Nor Cal Training Officers, Mendocino County Fire Chiefs Assoc., & International Assoc. of Fire Chiefs. 61200 Purchasing Allocation 280$ Charge for Purchasing functions. 61420 Building Maintenance Allocation 111,258$ Share of building maintenance. 61422 IT Allocation 42,128$ Share of Information Technology services. 61425 Allocated Utilities 30,483$ Share of City utilities. 61500 Insurance Allocation 16,388$ Share of the Citywide costs of liability and property insurance. 61700 Dispatch 275,195$ Calfire Dispatch contract. 62100 Central Services Allocation 148,132$ Annual allocation for general government services. 94500 Lease Payments 3,000$ Share of photocopiers purchase and maintenance. DEPARTMENT TOTAL 10521210 2,770,301$ 161 162 Enterprise funds are used to account for operations that are financed and operated in a manner similar to private enterprises. Each enterprise covers its cost of providing goods or services to the general public primarily through user charges. Enterprise fund revenues cannot be used for any city purposes not benefiting the enterprise. Uses for Enterprise Funs include:  Parking District (640): Accounts for the operation and maintenance of public, permitted, and timed parking facilities.  Landfill/Solid Waste (700-705): Accounts for the activities of the City’s solid waste landfill operations.  Golf (720): Accounts for the operation, maintenance, and improvements to the City’s Golf Course.  Conference Center (730): Accounts for maximizing the productivity of smaller meetings with single-purpose conference spaces as well as providing communication and information to visitors and residents.  Airport (777): Accounts for the operation, management, safety, and convenience of all members of the aviation community as well as maintaining cooperation and coordination with various organizations.  Electric (800): Accounts for activities relating to the operation of the City’s electric system including generation and distribution as well as 2.85% of gross electric charges are to be used for public benefit.  Street Lighting (805): Accounts for maintaining public street lights.  Public Benefits (806): Accounts for educating and marketing energy conservation as well as providing utility assistance to seniors and low income households.  Water (820): Accounts for activities relating to the operation of the City’s water system including distribution and treatment.  Wastewater (840): Accounts for activities relating to the operation of the City’s wastewater system including wastewater collection and distribution. 163 164 PARKING ENFORCEMENT ENTERPRISE FUND Fiscal Year 2015-16 Parking Enforcement Enforcement of parking regulations MAJOR ACCOMPLISHMENTS OF FY 2014-15: Obtained Council Approval for Electronic Ticket and Billing Contract PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16: Revise Violation Fine Schedule SIGNIFICANT CHANGES:  None 64020213 165 $181,298 $175,746 $186,437 $194,984 $114,648 $117,648 $140,183 $- $50,000 $100,000 $150,000 $200,000 $250,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End 2015 Budget 2016 Parking Enforcement Enterprise Fund Expenses Parking Enforcement Total 166 Parking Enforcement Enterprise Fund Summary Estimated Difference Actual Actual Actual Actual Budget Year- End Budget From Estimated % FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 FY 2014 Parking Enforcement Revenues: Charges for Service: Property Tax 10,353$ 10,445$ 10,452$ 10,877$ 10,452$ 10,864$ 11,190$ 326$ 3% Unsecured Property Tax 4 1 4 5 4 4 4 - 0% Supplemental Property Tax - 212 - - - - - - 0% Parking - Off Street Permit 49892 45,378 21,417 42,626 21,417 20,462 20,000 (462) -2% Parking - On Street Permit 80 468 45,000 94 45,000 154 200 46 0% Meters - Lot A 3,047 2,716 1,660 2,501 1,660 7,741 7,800 59 4% Meters - Lot C 3,122 2,528 2,190 3,305 2,190 4,100 4,100 - 0% Meters - On Street 288 72 - - - 150 150 - 0% County of Mendocino Permits 12,262 10,128 - - - 7,740 7,740 - 0% Courts Permits 3,658 5,348 5,500 12,078 5,500 13,000 13,000 - 0% Not Revenue - Collection Bureau (410) (236) - (148) - 259 - (259) 100% Home Owners Prop Tax Relief 1 1 - 1 - - - - 0% Local - - - - - - - - 0% Parking Fines 48,318 38,484 41,636 44,217 41,636 44,200 44,200 - 0% Interest on Investments 4,164 2,535 1,789 1,069 1,789 1,070 1,070 - 0% Cash Over/Short 134,780 118,081 - - - - - 0% Total Parking Enforcement Fund Revenues 269,559$ 236,161$ 129,648$ 116,625$ 129,648$ 109,744$ 109,454$ (290)$ 0% Parking Enforcement Enterprise Fund Operating Expenses: Parking Enforcement: Police Parking Enforcement 180,822$ 175,336$ 185,722$ 189,289$ 113,933$ 116,933$ 139,468$ 22,535$ 20% Sub Total Parking Enforcement Enterprise Fund Expenses 180,822 175,336 185,722 189,289 113,933 116,933 139,468 22,535 122% Transfers 476 410 715 5,695 715 715 715 - 0% Total Parking Enforcement Fund Operating Expenses 181,298$ 175,746$ 186,437$ 194,984$ 114,648$ 117,648$ 140,183$ 22,535$ 20% Increase (decrease) in reserve* 88,261$ 60,415$ (56,789)$ (78,359)$ 15,000$ (7,904)$ (30,729)$ The following Capital Expenses were removed in order to more easily compare operating expenses. If added back, this fund can be tied back to the Financial Statements. Capital Purchases - - - 2,101 15,000 - - 167 Parking Enforcement Enterprise Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Budget Budget Year-End Budget ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 FY 2016 PARKING DISTRICT FUND REVENUE 64000000 41110 SECURED PROPERTY TAX (10,353) (10,445) (10,452) (10,877) (10,452) (10,864) (11,190) 64000000 41120 UNSECURED PROPERTY TAX (4) (1) (4) (5) (4) (4) (4) 64000000 41130 SUPPLEMENTAL PROPERTY TAX (0) (212) - (0) - - - 64000000 42511 PARKING - OFF STREET PERMIT (49,892) (45,378) (21,417) (42,626) (21,417) (20,462) (20,000) 64000000 42512 PARKING - ON STREET PERMIT (80) (468) (45,000) (94) (45,000) (154) (200) 64000000 42513 METERS - LOT A (3,047) (2,716) (1,660) (2,501) (1,660) (7,741) (7,800) 64000000 42514 METERS - LOT B - - - - - - - 64000000 42515 METERS - LOT C (3,122) (2,528) (2,190) (3,305) (2,190) (4,100) (4,100) 64000000 42516 METERS - ON STREET (288) (72) - - - (150) (150) 64000000 42517 COUNTY OF MENDOCINO PERMITS (12,262) (10,128) - - - (7,740) (7,740) 64000000 42518 COURTS PERMITS (3,658) (5,348) (5,500) (12,078) (5,500) (13,000) (13,000) 64000000 42519 NOT REVENUE - COLLECTON BUREA 410 236 - 148 - (259) - 64000000 43130 HOME OWNERS PROP TAX RELIEF (1) (1) - (1) - - - 64000000 43390 LOCAL - (0) - (0) - - - 64000000 45130 PARKING FINES (48,318) (38,484) (41,636) (44,217) (41,636) (44,200) (44,200) 64000000 46110 INTEREST ON INVESTMENTS (4,164) (2,535) (1,789) (1,069) (1,789) (1,070) (1,070) 64000000 48150 CASH OVER/SHORT (134,780) (118,081) - - 64000000 Total Parking District Fund Revenue (269,559) (236,161) (129,648) (116,625) (129,648) (109,744) (109,454) PARKING ENFORCEMENT EXPENSES 64020213 51150 ACCRUED SALARIES & BENEFITS (264) - - - - - - 64020213 52100 CONTRACTED SERVICES 103,448 103,448 103,448 103,448 103,628 106,628 106,628 64020213 52301 PROPERTY TAX ADMIN FEE 140 153 200 166 200 200 200 64020213 54100 SUPPLIES 4,299 1,955 4,500 2,974 4,500 4,500 4,500 64020213 55100 TELEPHONE 242 238 200 166 200 200 200 64020213 55210 UTILITIES 5,712 6,177 5,405 7,838 5,405 5,405 5,405 64020213 56110 GARAGE - PARTS - - - - - - 654 64020213 56111 GARAGE - LABOR - - - - - - 10,064 64020213 61100 GENERAL GOVERNMENT ALLOCATION 21,673 21,080 24,194 25,200 - - - 64020213 61200 PURCHASING ALLOCATION 497 477 565 549 - - 3,479 64020213 61300 BILLING & COLLECTION ALLOCATION 21,655 18,866 21,133 20,607 - - 746 64020213 61500 INSURANCE ALLOCATION 1,748 1,862 1,883 1,883 - - 365 64020213 62100 CENTRAL SERVICES ALLOCATION 21,673 21,080 24,194 26,458 - - 7,227 64020213 Total Parking Enforcement Expenses 180,822 175,336 185,722 189,289 113,933 116,933 139,468 PARKING ENFORCEMENT TRANSFERS 64020213 94400 DEPRECIATION - - - 5,325 - - - 64020213 94500 LEASE PAYMENTS 476 410 715 370 715 715 715 64020213 Total Parking Enforcement Transfers 476 410 715 5,695 715 715 715 PARKING ENFORCEMENT FIXED ASSETS 64020213 80100 MACHINERY & EQUIPMENT - - - 2,101 15,000 - - 64020213 Total Parking Enforcement Fixed Assets - - - 2,101 15,000 - - Total Parking Enforcement Expenses 181,298 175,746 186,437 197,085 129,648 117,648 140,183 168 ACCOUNT NO. 64020213 DEPARTMENT REQUEST 52100 Contractual Services 106,628$ Enforcement Services. 52301 Property Tax Admin Fee 200$ Parking's share of dispatch services. 54100 Supplies 4,500$ Operational supplies, printing of Parking Violations. 55100 Telephone 200$ Land line and Fax. 55210 Utilities 5,405$ 56110 City Garage - Parts 654$ Annual allocation for City Garage parts for vehicle and equipment. 56111 City Garage - Labor 10,064$ Annual allocation for City Garage labor for vehicles and equipment. 61200 Purchasing Allocation 3,479$ Charge for Purchasing functions. 61300 Billing & Collection Allocation 746$ Charge for Billing & Collection Services. 61500 Insurance Allocation 365$ Share of the Citywide costs of liability and property insurance. 62100 Central Services Allocation 7,227$ Annual allocation for general government serivces. City Council 496$ City Clerk 542$ City Manager 1,558$ Administrative Support 332$ Miscellaneous General Government 537$ Accounting 2,737$ City Attorney 790$ Treasurer 236$ 94500 Lease Payments 715$ Parking's share of photocopier purchase and maintenance DEPARTMENT TOTAL 64020213 140,183$ BUDGET DETAIL PARKING ENFORCEMENT FISCAL YEAR 2015-16 169 170 LANDFILL/SOLID WASTE ENTERPRISE FUND Fiscal Year 2015-16 70024500 70224500 70424500 70524500 Landfill/Solid Waste The Landfill property, 283 acres, is maintained on a regular basis by the Street Maintenance Crew. Maintenance items include slopes, leachate collection system, gas extraction system, storm drain system, and sediment ponds. MAJOR ACCOMPLISHMENTS OF FY 2014-15:  Completed bid documents for the landfill closure project and are awaiting comments from the state agency. An extension has been requested and construction is scheduled for 2015.  Continued to provide regular monitoring and maintenance of the landfill site.  Identified and implemented funding mechanism for Landfill closure. PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16:  Complete update to CEQA document  Award contract for construction of the landfill closure project. SIGNIFICANT CHANGES:  None 171 $182,412 $147,077 $616,970 $426,795 $515,918 $310,400 $427,389 $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 Acutal FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Landfill/Solid Waste Enterprise Fund Expenses Landfill/Solid Waste Total 172 Landfill/Solid Waste Enterprise Fund Summary Estimated Difference Actual Actual Actual Actual Budget Year-End Budget From Estimated FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 FY 2015 Landfill/Solid Waste Revenues: Charges for Services: Transfer Station Surcharge 41,400$ 59,786$ 62,101$ 64,858$ 58,000$ 36,944$ 64,900$ 27,956$ 48% Reimbursable Jobs - 301 - - - - - - 0% Interest on Investments 151,375 88,841 (19,782) (14,171) (21,314) (17,374) (17,374) - 0% Land Rental 7,001 7,141 7,001 7,430 7,430 7,578 7,578 - 0% Landfill Corrective 16,521 10,533 11,752 8,957 10,985 7,816 7,816 - 0% Disposal Closure Reserve 96,513 61,532 68,654 51,058 64,156 44,440 44,440 - 0% Post Closure Fund 100,497 86,003 88,918 83,618 88,305 65,882 20,882 (45,000) -51% Landfill Self-insured Trust Fund 26,939 17,175 19,163 14,605 17,912 12,744 12,744 - 0% Total Landfill/Solid Waste Operating Revenues 440,246$ 331,311$ 237,807$ 216,355$ 225,474$ 158,030$ 140,986$ (17,044)$ -8% Landfill/Solid Waste Operating Expenses: Landfill/Solid Waste: Landfill/Solid Waste Expenses 182,412$ 147,077$ 616,970$ 426,795$ 515,918$ 310,400$ 427,389$ 116,989$ 23% Transfers 13,756 192,912 (5,867,603) 146,682 - - - Total Landfill/Solid Waste Operating Expenses 196,167 339,989 (5,250,633) 573,477 515,918 310,400 427,389 116,989 23% Increase (decrease) in reserve* 244,079$ (8,678)$ 5,488,440$ (357,122)$ (290,444)$ (152,370)$ (286,403)$ The following Capital Expenses were removed in order to more easily compare operating expenses. If added back, this fund can be tied back to the Financial Statements. 80100 MACHINERY & EQUIPMENT - - - - - - - 80230 INFRASTRUCTURE - - 889,344 - - - - 80230 INFRASTRUCTURE - - 4,906,238 - - - - % 173 Landfill/Solid Waste Enterprise Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual Budget Year-End Budget ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 FY 2016 Landfill/Solid Waste Revenue 70000000 44791 TRANSFER STATION $2 SURCHARGE (41,400) (59,786) (62,101) (64,858) (58,000) (36,944) (64,900) 70000000 44830 REIMBURSABLE JOBS - (301) - - - - - 70000000 46110 INTEREST ON INVESTMENTS (151,375) (88,841) 19,782 14,171 21,314 17,374 17,374 70000000 46210 LAND RENTAL (7,001) (7,141) (7,001) (7,430) (7,430) (7,578) (7,578) 70000000 Total Landfill/Solid Waste Revenue (199,776) (156,069) (49,320) (58,117) (44,116) (27,148) (55,104) LANDFILL CORRECTIVE REVENUE 70100000 46110 INTEREST ON INVESTMENTS (16,521) (10,533) (11,752) (8,957) (10,985) (7,816) (7,816) 70100000 Total Landfill Corrective Revenue (16,521) (10,533) (11,752) (8,957) (10,985) (7,816) (7,816) DISPOSAL CLOSURE RESERVE FUND REVENUE 70200000 46110 INTEREST ON INVESTMENTS (96,513) (61,532) (68,654) (51,058) (64,156) (44,440) (44,440) 70200000 Total Disposal Closure Reserve Fund Revenue (96,513) (61,532) (68,654) (51,058) (64,156) (44,440) (44,440) POST CLOSURE FUND - SOLID WASTE REVENUE 70400000 44792 POST CLOSURE FUNDING FROM COLL (60,000) (60,000) (60,000) (60,000) (60,000) (45,000) - 70400000 46110 INTEREST ON INVESTMENTS (40,497) (26,003) (28,918) (23,618) (28,305) (20,882) (20,882) 70400000 Total Post Closure Fund - Solid Waste Revenue (100,497) (86,003) (88,918) (83,618) (88,305) (65,882) (20,882) LANDFILL SELF-INSUR. TRUST FUND REVENUE 70500000 46110 INTEREST ON INVESTMENTS (26,939) (17,175) (19,163) (14,605) (17,912) (12,744) (12,744) 70500000 Total Landfill Self-Insur. Trust Fund Revenue (26,939) (17,175) (19,163) (14,605) (17,912) (12,744) (12,744) Total Landfill/Solid Waste Revenue (440,246) (331,311) (237,807) (216,355) (225,474) (158,030) (140,986) LANDFIILL/SOLID WASTE EXPENSES 70024500 51110 REGULAR SALARIES & WAGES 4,733 5,020 29,811 55,470 57,340 49,065 91,489 70024500 51130 OVERTIME SALARIES & WAGES - - - 67 - 4 - 70024500 51150 ACCRUED SALARIES & BENEFITS (1,893) (689) - (139) - - - 70024500 51210 RETIREMENT (PERS)941 1,175 7,836 14,774 15,737 13,283 26,935 70024500 51220 INSURANCE 734 686 4,382 2,948 3,005 3,941 18,601 70024500 51230 WORKERS COMP 187 226 1,565 3,225 2,471 2,235 4,631 70024500 51240 MEDICARE 69 72 433 733 723 632 1,585 70024500 51250 UNEMPLOYMENT 49 55 298 590 593 535 1,106 70024500 51290 CELL PHONE STIPEND - - - 200 203 175 442 70024500 52100 CONTRACTED SERVICES 111,424 111,553 146,000 153,759 358,000 150,000 200,000 70024500 54100 SUPPLIES 3,637 10,622 10,500 4,351 17,000 14,000 17,000 70024500 54101 POSTAGE - - - 6 7 15 500 70024500 55100 TELEPHONE 334 320 500 266 400 400 400 70024500 55210 UTILITIES 15,033 9,284 17,500 7,561 17,500 11,400 17,500 70024500 56110 CITY GARAGE - PARTS - - - 34 34 34 - 70024500 56111 CITY GARAGE - LABOR - - - 905 905 905 - 70024500 59100 PROPERTY TAXES PAID - - 2,000 1,852 2,000 1,985 2,200 70024500 59101 FEES 47,162 8,754 47,845 37,560 40,000 39,300 45,000 70024500 Total Landfill/Solid Waste Expenses 182,412 147,077 268,670 284,161 515,918 287,909 427,389 LANDFILL CLOSURE EXPENSES 70224500 52100 CONTRACTED SERVICES - - 348,300 142,634 - 22,491 - 70224500 Total Landfill Closure Expenses - - 348,300 142,634 - 22,491 - Total Landfill/Solid Waste Expenses 182,412 147,077 616,970 426,795 515,918 310,400 427,389 LANDFILL 700 TRANSFERS 70024500 94400 DEPRECIATION 12,748 12,748 - 12,747 - - - 70024500 Total Landfill 700 Transfers 12,748 12,748 - 12,747 - - - LANDFILL CORRECTIVE TRANSFERS 70124500 94401 AMORTIZATION 100 17,916 (871,052) 13,301 - - - 70124500 Total Landfill Corrective Transfers 100 17,916 (871,052) 13,301 - - - LANDFILL CLOSURE TRANSFERS 70224500 94401 AMORTIZATION 581 103,664 (5,056,365) 77,140 - - - 70224500 Total Landfill Closure Transfers 581 103,664 (5,056,365) 77,140 - - - LANDFILL POST CLOSURE TRANSFERS 70424500 94401 AMORTIZATION 327 58,584 59,814 43,494 - - - 70424500 Total Landfill Post closure Transfers 327 58,584 59,814 43,494 - - - Total Landfill Solid Waste Transfers 13,756 192,912 (5,867,603) 146,682 - - - The following Capital Expenses were removed in order to more easily compare operating expenses. If added back, this fund can be tied back to the Financial Statements. 70024500 80100 MACHINERY & EQUIPMENT - - - - - - - 70124500 80230 INFRASTRUCTURE - - 889,344 - - - - 70224500 80230 INFRASTRUCTURE - - 4,906,238 - - - - 174 ACCOUNT NO. 70024500 51110 Salaries Regular 91,489$ 1 Director of Public Works/City Engineer (13% Engineering, 5% Streets, 5% Garage, 30% Wastewater Admin, 30% Water Admin, 2% Corp Yard) 10% 1 Deputy Public Works Director (10% Engineering, 10% Streets, 10% Garage, 10% Corp Yard, 20% Wastewater Admin, 30% Water Admin.) 15% 1 Public Works Maintenance Leadworker (80% Streets)20% 5 Public Works Maintenance I (75% Streets, 10% Storm Drain)15% 1 Street Sweeper (15% Streets, 80% Storm Drain)5% Employee Benefits 53,300$ 51210 Retirement (PERS)26,935$ 51220 Group Insurance 18,601$ 51230 Workers Compensation Insurance 4,631$ 51240 Medicare 1,585$ 51250 Unemployment Insurance 1,106$ 51290 Cell Phone Stipend 442$ 52100 Contract Services 200,000$ Re-seeding, erosion control, and repair of pump & control systems, Laboratory monitoring, reporting and testing of ground water, Annual landfill gas extraction system testing/reporting 54100 Supplies 17,000$ Drain rock and aggregate base,erosion control supplies,sand bags,leachate and drainage pipe, Leachate pump parts 54101 Postage 500$ 55100 Telephone 400$ Cellular and land line telephone usage. 55210 Utilities 17,500$ Leachate treatment cost at the Wastewater Treatment Plant Electricity for leachate pumps and gas extraction blower system Share of utilities at Civic Center 59100 Property Taxes 2,200$ 59101 Fees 45,000$ Regional Water Quality Control Board fees - WDR fee , Air Quality Management District (AQMD) fees for extraction system, Storm Water Permit Fee, Local Enforcement Agency (LEA) fees DEPARTMENT TOTAL 70024500 427,389$ BUDGET DETAIL LANDFILL/SOLID WASTE ENTERPRISE FUND FISCAL YEAR 2015-16 DEPARTMENT REQUEST 175 176 GOLF ENTERPRISE FUND BUDGET Fiscal Year 2015-16 Golf BRIEF DEPARTMENT AND/OR DIVISION OVERVIEW: Manage the operations, maintenance, and improvements at the Ukiah Valley Golf Course. The Facility is a NCGA rated 18-hole, Par 70 course consisting of 5,850 yards of play on 89 acres. The Course is operated and managed by Tayman Park, a private contractor specializing in golf course management. The contract with Tayman Park will limit the City’s ongoing exposure to increased operational expenditures and ensure a positive revenue flow to payback operational/capital debt to the City. MAJOR ACCOMPLISHMENTS FOR FY 2014-15:  Completed tee reconstruction on holes #5 and #16  Continued to upgrade sprinkler heads for better coverage and improved conservation.  Continued into year three of five of the fairway and collar resurfacing project to better establish consistent turf and improved playing surface.  Replaced HVAC units for Pro Shop and Todd Grove Room. PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16:  Work with Tayman Park to expand play and tournament activities; ongoing work performed by Tayman Park.  Continue to explore with Tayman Park the feasibility of a Driving Range; ongoing work performed by Tayman Park.  Tayman Park will continue to explore expanded food/beverage services. They are currently evaluating a renovation project to improve outdoor seating which is the precursor to expanding food/beverage operations.  Tayman Park will implement the 3rd operation and capital improvem ent plan as well as submit the 4th year plan for review and approval. Projects/programs include irrigation water source development, tee reconstruction, fairway & collar resurfacing, irrigation component replacement, cart paths, patio renovation, and electrical trenching. SIGNIFICANT CHANGES:  None 72000000 72022400 177 $1,041,739 $1,042,910 $277,850 $129,018 $102,755 $41,771 $88,940 $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Golf Enterprise Fund Expenses Golf Enterprise Total 178 Golf Enterprise Fund Summary Estimated Difference Actual Actual Actual Actual Budget Year-End Budget From Estimated FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 FY 2015 % Golf Revenues: Membership 122,220$ 107,468$ -$ -$ -$ -$ -$ -$ 0% Green Fees 346,651 381,631 - - - - - - 0% Concession 156,858 161,808 - - - - - - 0% Cart Path fees 23,364 23,121 - - - - - - 0% Daily Cart Rentals 123,144 134,606 - - - - - - 0% Merchandise 119,601 106,252 - - - - - - 0% Lessons 2,779 825 - - - - - - 0% Sales of Assets - - - - 6,000 6,000 6,000 - 0% Reimbursable Jobs - - - 79,759 - 9,922 - (9,922) 100% Interest on Investments (300) (2,967) (1,659) (164) - (2,760) (2,760) - 0% Golf Lease - - - 65,162 75,000 70,000 75,000 5,000 7% Miscellaneous Receipts - - 253,766 14,332 21,941 5,862 10,700 4,838 22% Cash Over/Short 170 (39) - - - - - - 0% Total Golf Fund Revenues 894,487$ 912,705$ 252,107$ 159,089$ 102,941$ 89,024$ 88,940$ (84)$ 0% Golf Operating Expenses: Golf Enterprise: Golf Expenses 945,152$ 974,416$ 178,266$ 129,018$ 49,513$ 41,771$ 50,080$ 8,309$ 17% Lease Payments 96,587 68,494 99,584 - 53,242 - 38,860 38,860 73% Total Golf Operating Expenses 1,041,739$ 1,042,910$ 277,850$ 129,018$ 102,755$ 41,771$ 88,940$ 47,169$ 46% Increase (decrease) in reserve* (147,252)$ (130,205)$ (25,743)$ 30,071$ 186$ 47,253$ -$ 179 Golf Enterprise Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual Budget Year-End Budget ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 FY 2016 GOLF FUND REVENUE 72000000 44241 MEMBERSHIP (122,220) (107,468) - - - - - 72000000 44242 GREEN FEES (346,651) (381,631) - - - - - 72000000 44243 CONCESSION (156,858) (161,808) - - - - - 72000000 44244 CART PATH FEES (23,364) (23,121) - - - - - 72000000 44245 DAILY CART RENTALS (123,144) (134,606) - - - - - 72000000 44246 MERCHANDISE (119,601) (106,252) - - - - - 72000000 44247 LESSONS (2,779) (825) - - - - - 72000000 44825 SALES OF ASSETS - - - - (6,000) (6,000) (6,000) 72000000 44830 REIMBURSABLE JOBS - - - (79,759) - (9,922) - 72000000 46110 INTEREST ON INVESTMENTS 300 2,967 1,659 164 - 2,760 2,760 72000000 46380 GOLF LEASE - - - (65,162) (75,000) (70,000) (75,000) 72000000 48110 MISCELLANEOUS RECEIPTS - - (253,766) (14,332) (21,941) (5,862) (10,700) 72000000 48150 CASH OVER/SHORT (170) 39 - - - - - 72000000 Total Golf Fund Revenue (894,487) (912,705) (252,107) (159,089) (102,941) (89,024) (88,940) GOLF FUND EXPENSES 72022400 51110 REGULAR SALARIES & WAGES 193,087 184,911 105,888 64,735 9,820 23,596 19,535 72022400 51130 NON-REGULAR SALARIES & WAGES 724 215 - 2,590 4,919 2,109 2,245 72022400 51150 OVERTIME SALARIES & WAGES 1,146 1,534 2,424 3,061 3,994 50 - 72022400 51210 ACCRUED SALARIES & BENEFITS (540) 3,858 - 1,179 - - - 72022400 51220 RETIREMENT (PERS)33,990 43,185 26,595 16,408 5,453 5,370 5,887 72022400 51230 INSURANCE 38,596 50,832 29,543 16,040 1,634 1,914 1,656 72022400 51240 WORKERS COMP 7,947 7,841 5,686 4,610 979 1,141 987 72022400 51250 MEDICARE 2,634 2,663 1,571 899 270 335 336 72022400 51260 UNEMPLOYMENT 2,004 1,903 1,059 842 237 269 238 72022400 51290 FICA - -- 301 139 166 134 72022400 52100 CELL PHONE STIPEND - - - 659 127 323 255 72022400 52180 CONTRACTED SERVICES 402,414 419,284 1,500 95 200 500 1,000 72022400 54100 SECURITY SERVICES 342 341 - - - - - 72022400 54101 SUPPLIES 28,900 23,204 - 906 1,000 1,000 1,000 72022400 54102 POSTAGE - 51 - 0 - - - 72022400 55100 SMALL TOOLS 3,176 887 4,000 - - - - 72022400 55210 TELEPHONE 4,560 4,141 - 2,630 2,696 2,693 2,700 72022400 56110 UTILITIES 119,617 133,572 - - - - - 72022400 56111 CITY GARAGE - PARTS 387 247 - - - - - 72022400 56112 CITY GARAGE - LABOR 10,331 6,597 - - - - - 72022400 56120 EQUIPMENT MAINTENANCE & REPAIR 6,891 4,692 - - - 153 - 72022400 56130 EXTERNAL SERVICES 4,681 7,729 - 609 6,000 575 6,000 72022400 56210 FUEL & FLUIDS 10,170 10,975 - 11,093 11,000 1,577 - 72022400 56300 BUILDING MAINT. & REPAIR 10,374 5,490 - - - - - 72022400 57100 CONFERENCE & TRAINING 1,185 210 - 125 1,000 - - 72022400 58410 MEMBERSHIPS & SUBSCRIPTIONS 170 80 - - 45 - - 72022400 58510 GENERAL GOVERNMENT ALLOCATION 19,496 19,670 - - - - - 72022400 59100 PURCHASING ALLOCATION 1,159 1,114 - - - - - 72022400 59101 BILLING & COLLECTION ALLOCATIO 3,004 2,617 - - - - 412 72022400 59350 RENT ALLOCATION 99 - - - - - - 72022400 61422 IT ALLOCATION - - - - - - 1,700 72022400 61500 INSURANCE ALLOCATION 6,353 6,767 - - - - 2,389 72022400 62100 CENTRAL SERVICES ALLOCATION 16,107 15,995 - - - - 3,606 72022400 94400 DEPRECIATION 16,148 13,811 - 2,236 - - - 72022400 94500 LEASE PAYMENTS 96,587 68,494 99,584 - 53,242 - 38,860 72022400 Total Golf Fund Expenses 1,041,739 1,042,910 277,850 129,018 102,755 41,771 88,940 180 ACCOUNT NO. 72022400 DEPARTMENT REQUEST 51110 Salaries 19,535$ 1 Golf/Park Superintendent (90% Parks)10% 1 Golf Lead Worker (90% Parks)10% 1 Project Analyst/1,000 hour (35% Recreation Admin, 35% Parks, 5% Building Maintenance) 25% 51120 Non-Regular Salaries 2,245$ 1 Community Services Assistant/960 hour (15% Recreation Admin., 15% Parks, 50% Admin. Support, 5% Building Maintenance) 15% Employee Benefits 9,493$ 51210 Retirement (PERS)5,887$ 51220 Insurance 1,656$ 51230 Workers Compensation Insurance 987$ 51240 Medicare 336$ 51250 Unemployment Insurance 238$ 51260 FICA 134$ 51290 Cell Phone Stipend 255$ 52100 Contractual Services 1,000$ Reimbursable services for Tayman Park. 54100 Supplies 1,000$ Reimbursable supplies for Tayman Park. 55100 Telephone 2,700$ Reimbursable telephone for Tayman Park. 56130 External Services 6,000$ Reimbursable golf equipment repairs and maintenance for Tayman Park. 61300 Billing and Collection Allocation 412$ Charges for Billing and Collection functions. 61422 IT Allocation 1,700$ Share of Information Technology services. 61500 Insurance Allocation 2,389$ Share of the Citywide costs of liability and property insurance. 62100 Central Services Allocation 3,606$ Annual allocation for general government services. City Council 157$ City Clerk 172$ City Manager 495$ Administrative Support 105$ Miscellaneous General Government 171$ Accounting 869$ City Attorney 251$ Human Resources/Risk Management 1,385$ 94500 Lease Payments 38,860$ Debt payment for past operation and back nine loans. DEPARTMENT TOTAL 72022400 88,940$ BUDGET DETAIL GOLF ENTERPRISE FUND FISCAL YEAR 2015-16 181 182 CONFERENCE CENTER ENTERPRISE FUND Fiscal Year 2015-16 73022600 Conference Center Enterprise Fund The Ukiah Valley Conference Center (UVCC) continues to operate successfully as a meeting focused event center while encouraging weekend events to maximize the use of the facility. In addition, full time tenant space is leased along School Street and within the internal office space. The Conference Center is a hub of commerce and connection, and now houses Visit Ukiah. The Conference Center also coordinates tenant activities at other City properties. MAJOR ACCOMPLISHMENTS FOR FY 2014-15:.  Gained approximately a 10% increase in room rental revenue over prior year.  Continued to operate at a high level of efficiency with a focus to reduce cost during the economic downturn.  Continues to attract and provide space for some of Ukiah’s most successful local retai lers, legislative district offices, and nonprofits.  Significantly increased major event bookings, improving the calendar as a whole.  Maintained 100% occupancy with fully leased office/retail space including office sharing to maximize usage of space.  Replaced worn video screens to keep the facility in full operating functionality.  Improved Wi-Fi service to accommodate over 100 users making the UVCC the only meeting facility to offer large scale bandwidth.  Replaced worn carpet in the Chenin Blanc & Merlot room with durable hard-surface product.  Reconfigured tenant office spaces to maximize rental income and increase visibility of high profile tenants to the satisfaction of all. PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16:  Continue to research and work toward securing funding for upgrading the kitchen to a commercial kitchen for additional rental income and community support; ongoing evaluation.  Continue to increase visibility through social media, specifically targeting small conferences and conventions.  Maintaining an active Facebook account with growing user base.  Participate in meeting professional organizations in California to increase exposure , including the North Bay Wedding Fair & the MPI Annual Expo & Conference.  Continue a comprehensive inventory and inspection evaluation of banquet furniture to repair and/or replace. SIGNIFICANT CHANGES:  Request Capital Improvement Project for HVAC, flooring and furniture replacement. 183 $301,343 $281,779 $325,815 $311,678 $271,124 $270,736 $330,603 $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Conference Center Enterprise Fund Expenses Conference Center Total 184 Conference Center Enterprise Fund Summary Estimated Difference Actual Actual Actual Actual Budget Year-End Budget From Estimated FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 2015 2016 FY 2015 Ukiah Valley Conference Center Revenues: Charges for Services: CC Catering 48,053 24,419 48,200 56,184 44,700$ 64,414 70,000 5,586$ 12% Booking Services - Council Chambers - 758 1,000 915 1,000 1,500 - (1,500) -150% Booking Services - Park Rental - 555 800 1,974 800 1,500 - (1,500) -188% Booking Services - Plaza - 1,914 1,800 3,218 1,000 1,500 - (1,500) -150% Booking Services - Train Depot 866 3,840 3,000 3,990 2,000 2,000 - (2,000) -100% Booking Services - Museum 7,440 2,100 1,500 435 500 900 - (900) -180% Booking Services - Todd Grove 7,490 4,710 7,000 - - - - - 0% Interest on Investments 210 47 433 (4) - (20) (20) - 100% Plaza Rental 6,950 (600) - - - - - - 0% Conference Center - Rental Suite A 19,590 19,975 20,100 24,046 21,000 21,000 25,000 4,000 19% Conference Center - Rental Suite B 9,842 10,123 10,800 10,461 10,800 10,800 10,800 - 0% Conference Center - Rental Suite D 5,860 3,525 6,000 6,191 6,000 6,000 6,000 - 0% Conference Center - Rental Suite F 4,200 4,200 4,200 4,800 4,200 4,200 4,200 - 0% Conference Center - Rental Suite G - 2,275 1,000 3,930 4,500 2,000 4,500 2,500 56% Conference Center - Rental Suite I 5,324 5,715 5,880 6,226 6,000 6,000 6,000 - 0% Conference Center - Rental Suite J 4,952 5,048 5,020 5,240 5,200 5,200 5,200 - 0% Conference Center - Rental Suite K 3,258 4,700 4,800 4,717 5,700 5,700 5,700 - 0% Conference Center - Rental Suite L 5,456 5,559 5,600 5,938 5,600 5,600 5,600 - 0% Conference Center - Rental Suite M 3,300 3,275 3,300 - - - - - 0% Conference Center - Rental Suite N 4,537 4,628 4,600 4,820 4,800 4,800 4,800 - 0% Cabernet I Room 25,005 16,150 25,000 33,825 26,524 26,000 26,000 - 0% Cabernet II Room 7,250 9,750 10,000 8,850 6,000 5,400 16,000 10,600 177% Chardonnay Room 14,525 7,360 14,000 5,850 5,000 4,000 5,000 1,000 20% Chenin Blanc Room 17,728 16,560 18,000 16,400 15,000 15,000 23,000 8,000 53% Kitchen Rent 4,250 3,650 4,500 4,000 4,500 4,000 4,000 - 0% Merlot Room 850 1,450 1,200 1,150 1,500 1,625 3,100 1,475 98% Red Rooms 73,800 66,400 75,500 56,350 60,000 60,000 75,000 15,000 25% Riesling Room 4,975 3,475 5,000 4,150 3,500 3,000 3,500 500 14% Zinfandel Room 900 150 900 - 500 600 500 (100) -20% UVCC Storage Rent 600 610 600 605 600 600 600 - 0% CR: City use including room totals 21,922 14,271 15,000 21,196 25,000 26,000 28,000 2,000 8% City use including room totals (21,922) (14,271) (15,000) (21,196) (25,000) (26,000) (28,000) (2,000) 8% Non - Profits discount & allow's - - - - - - - - 0% Dance floor rent 2,200 3,200 3,000 2,750 3,000 3,000 3,000 - 0% Postage sales 2,403 3,832 3,000 2,918 3,000 1,500 3,000 1,500 50% Photocopy sales 2,868 3,276 3,000 1,869 3,000 3,000 3,000 - 0% Phone & Fax rental 1,080 - - - - - - - 0% Insurance services 1,320 1,039 2,000 - - - - - 0% Sound System rental 4,100 1,750 3,500 3,750 3,000 1,500 3,000 1,500 50% Conference Center - Rental Storage - - - 4,500 4,200 4,200 4,200 - 0% Miscellaneous receipts 7,537 5,965 8,000 7,752 8,000 - 10,000 10,000 125% Total Ukiah Valley Conference Center Revenues 308,719$ 251,382$ 312,233$ 297,799$ 271,124$ 276,519$ 330,680$ 54,161$ 20% Ukiah Valley Conference Center Operating Expenses: Ukiah Valley Conference Center: Ukiah Valley Conference Center Expenses 299,316 279,519 323,315 309,719 268,624 270,736 330,603 59,867 22% Transfers 2,027$ 2,260$ 2,500$ 1,959$ 2,500$ -$ -$ Total Ukiah Valley Conference Center Expenses 301,343$ 281,779$ 325,815$ 311,678$ 271,124$ 270,736$ 330,603$ 59,867$ 22% Increase (Decrease) in Reserve 7,376$ (30,397)$ (13,582)$ (13,879)$ -$ 5,783$ 77$ % 185 Conference Center Enterprise Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual Budget Year-End Budget ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 FY 2016 CONFERENCE CENTER REVENUE 73000000 44921 CC CATERING (48,053) (24,419) (48,200) (56,184) (44,700) (64,414) (70,000) 73000000 44931 BOOKING SERVICES - COUNCIL CHAMBERS - (758) (1,000) (915) (1,000) (1,500) - 73000000 44932 BOOKING SERVICES - PARK RENTAL - (555) (800) (1,974) (800) (1,500) - 73000000 44933 BOOKING SERVICES - PLAZA - (1,914) (1,800) (3,218) (1,000) (1,500) - 73000000 44934 BOOKING SERVICES - TRAIN DEPOT (866) (3,840) (3,000) (3,990) (2,000) (2,000) - 73000000 44935 BOOKING SERVICES - MUSEUM (7,440) (2,100) (1,500) (435) (500) (900) - 73000000 44936 BOOKING SERVICES - TODD GROVE (7,490) (4,710) (7,000) - - - - 73000000 46110 INTEREST ON INVESTMENTS (210) (47) (433) 4 - 20 20 73000000 46350 PLAZA RENTAL (6,950) 600 - - - - - 73000000 46701 CONFERENCE CENTER - RENTAL SUITE A (19,590) (19,975) (20,100) (24,046) (21,000) (21,000) (25,000) 73000000 46702 CONFERENCE CENTER - RENTAL SUITE B (9,842) (10,123) (10,800) (10,461) (10,800) (10,800) (10,800) 73000000 46703 CONFERENCE CENTER - RENTAL SUITE D (5,860) (3,525) (6,000) (6,191) (6,000) (6,000) (6,000) 73000000 46704 CONFERENCE CENTER - RENTAL SUITE F (4,200) (4,200) (4,200) (4,800) (4,200) (4,200) (4,200) 73000000 46705 CONFERENCE CENTER - RENTAL SUITE G - (2,275) (1,000) (3,930) (4,500) (2,000) (4,500) 73000000 46706 CONFERENCE CENTER - RENTAL SUITE I (5,324) (5,715) (5,880) (6,226) (6,000) (6,000) (6,000) 73000000 46707 CONFERENCE CENTER - RENTAL SUITE J (4,952) (5,048) (5,020) (5,240) (5,200) (5,200) (5,200) 73000000 46708 CONFERENCE CENTER - RENTAL SUITE K (3,258) (4,700) (4,800) (4,717) (5,700) (5,700) (5,700) 73000000 46709 CONFERENCE CENTER - RENTAL SUITE L (5,456) (5,559) (5,600) (5,938) (5,600) (5,600) (5,600) 73000000 46710 CONFERENCE CENTER - RENTAL SUITE M (3,300) (3,275) (3,300) - - - - 73000000 46711 CONFERENCE CENTER - RENTAL SUITE N (4,537) (4,628) (4,600) (4,820) (4,800) (4,800) (4,800) 73000000 46712 CABERNET I ROOM (25,005) (16,150) (25,000) (33,825) (26,524) (26,000) (26,000) 73000000 46713 CABERNET II ROMM (7,250) (9,750) (10,000) (8,850) (6,000) (5,400) (16,000) 73000000 46714 CHARDONNAY ROOM (14,525) (7,360) (14,000) (5,850) (5,000) (4,000) (5,000) 73000000 46715 CHENIN BLANC ROOM (17,728) (16,560) (18,000) (16,400) (15,000) (15,000) (23,000) 73000000 46716 KITCH RENT (4,250) (3,650) (4,500) (4,000) (4,500) (4,000) (4,000) 73000000 46717 MERLOT ROOM (850) (1,450) (1,200) (1,150) (1,500) (1,625) (3,100) 73000000 46718 RED ROOMS (73,800) (66,400) (75,500) (56,350) (60,000) (60,000) (75,000) 73000000 46719 RIESLING ROOM (4,975) (3,475) (5,000) (4,150) (3,500) (3,000) (3,500) 73000000 46720 ZINFANDEL ROOM (900) (150) (900) - (500) (600) (500) 73000000 46721 UVCC STORAGE RENT (600) (610) (600) (605) (600) (600) (600) 73000000 46722 CR: CITY USE INCLUDING ROOM TOTALS 21,922 14,271 15,000 21,196 25,000 26,000 28,000 73000000 46723 CITY USE INCLUDING ROOM TOTALS (21,922) (14,271) (15,000) (21,196) (25,000) (26,000) (28,000) 73000000 46724 NON-PROFIT DISC. & ALLOW'S - - - - - - - 73000000 46725 DANCE FLOOR RENTAL (2,200) (3,200) (3,000) (2,750) (3,000) (3,000) (3,000) 73000000 46726 POSTAGE SALES (2,403) (3,832) (3,000) (2,918) (3,000) (1,500) (3,000) 73000000 46727 PHOTOCOPY SALES (2,868) (3,276) (3,000) (1,869) (3,000) (3,000) (3,000) 73000000 46728 PHONE & FAX RENTAL (1,080) - - - - - - 73000000 46729 INSURANCE SERVICES (1,320) (1,039) (2,000) - - - - 73000000 46730 SOUND SYSTEM RENTAL (4,100) (1,750) (3,500) (3,750) (3,000) (1,500) (3,000) 73000000 46731 CONFERENCE CENTER - RENTAL STORAGE - - - (4,500) (4,200) (4,200) (4,200) 73000000 48110 MISCELLANEOUS RECEIPTS (7,537) (5,965) (8,000) (7,752) (8,000) - (10,000) 73000000 Total Conference Center Revenue (308,719) (251,382) (312,233) (297,799) (271,124) (276,519) (330,680) CONFERENCE CENTER EXPENSES 73022600 51110 REGULAR SALARIES & WAGES 113,274 93,506 90,566 92,208 111,957 94,543 99,563 73022600 51120 NON-REGULAR SALARIES & WAGES 512 9,964 27,968 1,700 8,000 6,127 18,275 73022600 51130 OVERTIME SALARIES & WAGES 175 - 1,773 117 - 500 500 73022600 51150 ACCRUED SALARIES & BENEFITS 321 818 - 1,692 - - - 73022600 51210 RETIREMENT (PERS)18,478 22,775 27,763 24,205 30,835 28,321 32,155 73022600 51220 INSURANCE 19,697 15,906 23,181 9,118 8,675 13,967 12,892 73022600 51230 WORKERS COMP 4,840 4,468 6,316 5,561 5,347 4,888 5,455 73022600 51240 MEDICARE 1,601 1,405 1,745 1,243 1,576 1,340 1,870 73022600 51250 UNEMPLOYMENT 1,180 1,084 1,186 1,020 1,274 1,164 1,292 73022600 51260 FICA 735 618 496 112 496 11 496 73022600 51290 CELL PHONE STIPEND - - - 341 264 131 126 73022600 52100 CONTRACTED SERVICES 4,417 4,995 3,700 4,280 2,500 3,485 4,200 73022600 52180 SECURITY SERVICES 548 568 530 1,402 1,200 1,200 1,200 73022600 54100 SUPPLIES 42,239 22,701 24,500 46,946 35,000 57,818 45,000 73022600 54101 POSTAGE 5,000 2,501 5,000 5,000 5,000 2,500 5,000 73022600 55100 TELEPHONE 4,904 5,303 5,100 4,507 5,000 5,000 5,000 73022600 55210 UTILITIES 25,397 25,511 28,000 32,617 28,000 21,791 25,000 73022600 56120 EQUIPMENT MAINTENANCE & REPAIR 2,797 11,233 11,000 4,693 12,000 6,800 12,000 73022600 56300 BUILDING MAINT. & REPAIR 8,106 9,914 7,000 8,924 9,000 18,650 10,000 73022600 57100 CONFERENCE & TRAINING 709 155 500 536 2,500 2,500 2,500 73022600 61100 GENERAL GOVERNMENT ALLOCATION 21,704 22,755 30,782 34,105 - - - 73022600 61200 PURCHASING ALLOCATION 1,159 1,114 1,319 1,372 - - 2,267 73022600 61300 BILLING & COLLECTION ALLOCATIO 639 557 624 608 - - - 73022600 61422 IT ALLOCATION - - - - - - 10,239 73022600 61500 INSURANCE ALLOCATION 10,617 11,309 11,530 11,530 - - 13,535 73022600 62100 CENTRAL SERVICES ALLOCATION 10,268 10,358 12,736 15,882 - - 22,038 73022600 Total Conference Center Expenses 299,316 279,519 323,315 309,719 268,624 270,736 330,603 Conference Center Transfers 73022600 94500 LEASE PAYMENTS 2,027 2,260 2,500 1,959 2,500 - - 73022600 Total Conference Center Transfers 2,027 2,260 2,500 1,959 2,500 - - 186 ACCOUNT NO. 73022600 DEPARTMENT REQUEST 51110 Salaries 99,563$ 1 Facilities Administrator (47.5% Conference Center, 50% Building Maintenance, 2.5% Economic Development) 47.5% 1 Event Coordinator Assistant/Part-time 32 hour 100.0% 1 Event & Facility Attendant/Part-time 32 hour (37% ARC)63.0% 1 Conference Center Facility Attendant/Part-time 32 hour 100.0% 51120 Non-Regular Salaries 18,275$ 1 Facility Attendant (800 hours)100.0% 1 Event Coordinator Assistant (500 hours)100.0% 51130 Overtime Salaries 500$ Employee Benefits 54,286$ 51210 Retirement (PERS)32,155$ 51220 Insurance 12,892$ 51230 Workers Compensation Insurance 5,455$ 51240 Medicare 1,870$ 51250 Unemployment Insurance 1,292$ 51260 FICA 496$ 51290 Cell Phone Stipend 126$ 52100 Contractual Services 4,200$ Fee for Corporate client use of credit card for service payments and postage machine.3,200$ Recreation software cost (Total cost shared with Recreation, Building Maintenance, ARRC)1,000$ 52180 Security Services 1,200$ Service agreement for burglar and fire alarm; alarm maintenance callouts. 54100 Supplies & Other Division Expenses 45,000$ 54101 Postage 5,000$ 55100 Telephone 5,000$ Telephone service, IT connection, cell phone stipends, and phone book listing fees. 55210 Utilities 25,000$ Utility services for the Conference Center. BUDGET DETAIL CONFERENCE CENTER FISCAL YEAR 2015-16 Building and janitorial maintenance supplies, Client driven food and beverage, Client driven meeting room rental equipment, Miscellaneous client driven costs offset by rental income. Postage charges fluctuate according to tenants' use; all postage expenses are reimbursed by tenant income. 187 56120 Equipment Maintenance & Repair 12,000$ 56300 Building Maintenance & Repair 10,000$ 57100 Conference & Training 2,500$ Meeting Planners International & other appropriate meetings, training & seminars. 61200 Purchasing Allocation 2,267$ Charge for Purchasing functions. 61442 IT Allocation 10,239$ Share of Information Technology services. 61500 Insurance Allocation 13,535$ Share of the Citywide costs of liability and property insurance. 62100 Central Services Allocation 22,038$ Annual allocation for general government services. City Council 966$ City Clerk 1,057$ City Manager 3,037$ Administrative Support 647$ Miscellaneous General Government 1,047$ Accounting 5,334$ City Attorney 1,541$ Treasurer 70$ Human Resources/Risk Management 8,340$ DEPARTMENT TOTAL 73022600 330,603$ Maintenance and repairs for the Conference Center building; repairs to building interior and exterior, pest control services, carpet, flooring, plumbing, roofing. Ongoing maintenance of Conference Center equipment including HVAC systems, alarm systems, electrical systems, kitchen appliances, and various equipment. 188 AIRPORT ENTERPRISE FUND BUDGET Fiscal Year 2015-16 77725200 Airport The Ukiah Municipal Airport provides an alternative form of transportation and emergency access in and out of Ukiah. To support this, the major activities of the Airport support the fueling of all forms of aircraft. The operations and maintenance activities include the management, supervision and training of staff as well as the upkeep of facilities and equipment. The Airport maintains over 2 miles of runway and taxi-way pavement; maintains 260 runway and taxi-way lights; maintains two fuel trucks: Jet A truck holding 5,000 gallons and 100LL truck holding 750 gallons of fuel; maintains a 20,000 gallon bulk fuel storage tank that is split to hold 12,000 gallons 100LL and 8,000 gallons of 100LL; maintains 160 acres of airport property; and m aintains over 60 hangars and other buildings. MAJOR ACCOMPLISHMENTS FOR FY 2014-15:  Slurry Sealed Tie-Down area and Ramp  Submitted Airport Layout Plan Update to FAA.  Started Using New Credit Card Processing Software. PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16:  Complete upgrades to Jet A fuel storage capabilities  To slurry seal airport ramps.  To begin FAA grant for Runway Rehabilitation Design.  To remove and trim trees in airspace around airport as identified by Caltrans Aero. SIGNIFICANT CHANGES: Over the past year the airport has seen record numbers of fuel sales due to fires in the area. At times, Airport staff were unable to keep up with the fueling needs of the customers. This year the Airport plans to install a 12,000 gallon 100LL self-serve tank and the ability to store 25,000 gallons of Jet A fuel. This enables the Airport to meet the high demands of fuel sales during the fire season. The installation of the 12,000 gallon 100LL self-serve tank will also make fuel available 24 hours a day 7 days a week and will require less staff time to fuel aircraft throughout the day. Increasing fuel capacities will provide better service and increased revenue for the Airport in its future. 189 $1,123,663 $1,311,857 $1,330,757 $1,275,703 $1,211,444 $1,160,255 $1,437,991 $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Airport Enterprise Fund Expenses Airport Enterprise Total 190 Airport Enterprise Fund Summary Estimated Difference Actual Actual Actual Actual Budget Year-End Budget From Estimated FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 FY 2015 Airport Revenues: Charges for Services: Gas & Oil Sales 789,737$ 1,142,917$ 1,396,065$ 885,449$ 1,062,500$ 1,116,809 998,280$ (118,529)$ -11% Operation Fees 8553 5,447 5,124 6,396 7,000 6,396 6,396 - 0% Miscellaneous Sales 3520 2,566 780 - 1,500 - - - 0% Landing Fees 7800 9,480 26,790 10,440 12,000 10,440 10,440 - 0% Interest Income 1096 1,288 3,239 (47) 3,500 71 71 - 0% Miscellaneous Income - (93) 1,609 3,564 1,777 3,564 3,564 - 0% Airport Ground Rent 105391 102,838 96,113 98,395 90,000 102,000 103,000 1,000 1% Administration Building Rent 10198 10,367 9,336 10,188 9,000 10,000 10,000 - 0% Hangar Rent 137487 138,794 127,802 149,610 125,000 150,000 150,000 - 0% FAA Building 10731 11,281 8,666 11,238 8,244 12,000 12,000 - 0% Corporation Yard Land Rental - 23,000 23,000 23,000 20,000 23,000 23,000 - 0% Commission on Hangar Rental - - 157 2,049 - 2,050 2,050 - 100% Miscellaneous -25 125 410 1,265 1,146 1,265 1,265 - 0% Transfer from Special Aviation - - - 30,362 Total Airport Operating Revenues 1,074,488$ 1,448,010$ 1,699,091$ 1,231,909$ 1,341,667$ 1,437,595$ 1,320,066$ (117,529)$ -9% Airport Operating Expenses: Airport: Airport Operations 1,057,610 1,248,688 1,330,757 1,215,017 1,211,444 1,160,255 1,225,616 65,361 5% Sub Total Airport Expenses 1,057,610$ 1,248,688$ 1,330,757$ 1,215,017$ 1,211,444$ 1,160,255$ 1,225,616$ 65,361 5% Transfers 66,053$ 63,169$ -$ 60,686$ -$ -$ 212,375$ Total Airport Expenses 1,123,663$ 1,311,857$ 1,330,757$ 1,275,703$ 1,211,444$ 1,160,255$ 1,437,991$ 277,736 23% Increase (decrease) from Operations 16,878$ 199,322$ 368,334$ 16,892$ 130,223$ 277,340$ (117,925)$ (395,265) -304% % 191 Airport Enterprise Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End Budget ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 2016 AIRPORT FUND REVENUE 77700000 44201 AIRPORT GAS & OIL SALES (789,737) (1,142,918) (1,396,065) (885,449) (1,062,500) (1,116,809) (998,280) 77700000 44202 AIRPORT OPERATION FEES (8,553) (5,447) (5,124) (6,396) (7,000) (6,396) (6,396) 77700000 44203 AIRPORT MISC. SALES (3,520) (2,566) (780) - (1,500) - - 77700000 44204 AIRPORT LANDING FEES (7,800) (9,480) (26,790) (10,440) (12,000) (10,440) (10,440) 77700000 46110 INTEREST ON INVESTMENTS (1,096) (1,288) (3,239) 47 (3,500) (71) (71) 77700000 46116 MISCELLANEOUS INCOME - 93 (1,609) (3,564) (1,777) (3,564) (3,564) 77700000 46801 AIRPORT GROUND RENT (105,391) (102,838) (96,113) (98,395) (90,000) (102,000) (103,000) 77700000 46802 AIRPORT ADMIN BLDG RENT (10,198) (10,367) (9,336) (10,188) (9,000) (10,000) (10,000) 77700000 46803 AIRPORT HANGAR RENT (137,487) (138,794) (127,802) (149,610) (125,000) (150,000) (150,000) 77700000 46804 FAA BUILDING (10,731) (11,281) (8,666) (11,238) (8,244) (12,000) (12,000) 77700000 46805 CORPORATION YARD LAND RENTAL - (23,000) (23,000) (23,000) (20,000) (23,000) (23,000) 77700000 46806 COMMISSION ON HANGAR RENTAL - - (157) (2,049) - (2,050) (2,050) 77700000 48110 MISCELLANEOUS RECEIPTS 25 (125) (410) (1,265) (1,146) (1,265) (1,265) 77700000 Total Airport Fund Revenue (1,074,488) (1,448,010) (1,699,091) (1,201,546) (1,341,667) (1,437,595) (1,320,066) SPECIAL AVIATION FUND REVENUE 77900000 46110 INTEREST ON INVESTMENTS 1 1 - (174) - - - 77900000 Total Special Aviation Fund Revenue 1 1 - (174) - - - Transfers from Special Aviation 77700000 91779 Transfer from Special Aviation - - - (30,362) - - - 77700000 Total Transfers from Special Aviation - - - (30,362) - - - AIRPORT OPERATIONS EXPENSES 77725200 51110 REGULAR SALARIES & WAGES 128,825 118,367 129,464 198,033 193,908 191,579 198,391 77725200 51120 NON-REGULAR SALARIES & WAGES 53,635 55,738 70,000 - - - - 77725200 51130 OVERTIME SALARIES & WAGES 1,373 988 1,818 2,564 2,159 2,159 2,000 77725200 51150 ACCRUED SALARIES & BENEFITS 1,327 (497) - 981 - - - 77725200 51210 RETIREMENT (PERS)24,800 31,032 36,033 41,642 53,540 88,557 59,208 77725200 51220 INSURANCE 42,056 43,937 57,100 39,239 47,780 32,395 31,941 77725200 51230 WORKERS COMP 7,588 7,573 10,567 12,794 10,030 9,555 9,607 77725200 51240 MEDICARE 2,689 2,572 2,918 2,764 2,674 2,551 3,281 77725200 51250 UNEMPLOYMENT 1,898 1,838 1,995 2,339 2,392 2,241 2,272 77725200 51260 FICA 2,631 2,956 3,472 2,386 - - - 77725200 51290 CELL PHONE STIPEND - - - 1,011 1,008 1,008 1,008 77725200 52100 CONTRACTED SERVICES 8,424 14,152 8,700 7,236 8,700 10,461 8,700 77725200 52528 LIABILITY INSURANCE - - 23,116 7,500 8,000 8,000 8,000 77725200 54100 SUPPLIES 8,605 14,404 12,000 14,710 14,000 14,000 14,000 77725200 54101 POSTAGE 158 73 400 156 300 300 300 77725200 55100 TELEPHONE 2,641 2,575 3,000 1,874 2,500 2,500 2,500 77725200 55210 UTILITIES 23,019 23,602 25,000 24,669 25,000 25,000 25,000 77725200 56110 CITY GARAGE - PARTS 405 280 337 514 514 514 2,065 77725200 56111 CITY GARAGE - LABOR 10,801 7,464 9,005 13,723 13,723 14,000 7,600 77725200 56120 EQUIPMENT MAINTENANCE & REPAIR - 51 200 - 200 200 200 77725200 56130 EXTERNAL SERVICES 7,322 5,933 4,000 5,528 400 3,098 400 77725200 56210 FUEL & FLUIDS 4,338 5,863 5,000 5,335 5,000 5,000 5,000 77725200 56300 BUILDING MAINT. & REPAIR 34,159 29,928 50,000 54,582 50,000 40,000 20,000 77725200 56600 AIRFIELD MAINTENACNE & REPAIR - - - - - - 30,000 77725200 57100 CONFERENCE & TRAINING 1,398 3,643 5,000 4,757 - 5,203 6,000 77725200 57300 MEMBERSHIPS & SUBSCRIPTIONS 85 355 800 240 5,000 800 800 77725200 58401 AVIATION FUEL 599,825 787,280 769,000 662,074 800 700,000 676,500 77725200 59100 PROPERTY TAXES PAID 1,070 1,082 1,072 1,135 761,500 1,134 1,072 77725200 59101 FEES - - - 1,244 1,072 - - 77725200 61100 GENERAL GOVERNMENT ALLOCATION 50,298 50,795 68,856 74,516 1,244 - - 77725200 61200 PURCHASING ALLOCATION 1,821 1,750 2,072 1,921 - - 1,343 77725200 61300 BILLING & COLLECTION ALLOCATION 11,740 10,228 11,457 11,172 - - 9,652 77725200 61422 IT ALLOCATION - - - - - - 16,020 77725200 61500 INSURANCE ALLOCATION 24,679 24,729 18,375 18,375 - - 10,088 77725200 62100 CENTRAL SERVICES ALLOCATION - - - - - - 72,668 77725200 Total Airport Operations Expenses 1,057,610 1,248,688 1,330,757 1,215,017 1,211,444 1,160,255 1,225,616 AIRPORT OPERATIONS TRANSFERS 77700000 95778 TRANSFER TO AIPORT CAPITAL IMPROVEMENT - - - - - - 212,375 77725200 94400 DEPRECIATION 66,053 63,169 - 60,686 - - 77725200 Total Airport Operations Transfers 66,053 63,169 - 60,686 - 212,375 Total Airport Expenses 1,123,663 1,311,857 1,330,757 1,275,703 1,211,444 1,160,255 1,437,991 The following Capital Expenses were removed in order to more easily compare operating expenses. If added back, this fund can be tied back to the Financial Statements. 77725200 80100 MACHINERY & EQUIPMENT - - - 203,558 200,000 - 77800000 43292 FAA CAP IMPROVEMENT GR 3-06-26 (1) - - - - - 77800000 43299 FAA GRANT - - - (57,271) (13,856) - 77817411 52100 CONTRACTED SERVICES - - - 61,854 15,396 - 192 ACCOUNT NO. 77725200 DEPARTMENT REQUEST 51110 Salaries 198,391$ 1 Airport Manager 100% 1 Airport Assistant 100% 3 Part-time Airport Attendants/Part-Time 20 Hour 100% 1 Airport Groundskeeper/Part-Time 32 Hour 100% 51130 Overtime Salaries & Wages 2,000$ Employee Benefits 107,317$ 51210 Retirement (PERS)59,208$ 51220 Insurance 31,941$ 51230 Workers Compensation Insurance 9,607$ 51240 Medicare 3,281$ 51250 Unemployment Insurance 2,272$ 51290 Cell Phone Stipend 1,008$ 52100 Contractual Services 8,700$ Storm Water Monitoring 2,200.00$ State Water Quality Permit 1,200.00$ State Toxic Waste Permit 250.00$ Beacon Access Lease 4,000.00$ Waste Oil Disposal 400.00$ Air Quality - Hot Spots 100.00$ Air Quality - Fuel Dispense 550.00$ 52528 Liability Insurance 8,000$ Airport's share of Citywide liability, property, vehicle, earthquake and flood. 54100 Supplies 14,000$ Computer/printer 1,100$ Company Logo Shirts 400$ Uniforms 1,500$ Tools 4,000$ Miscellaneous Office/Supplies 5,000$ Airport Day 2,000$ 54101 Postage 300$ 55100 Telephone 2,500$ Land line and Fax. 55210 Utilities 25,000$ Runway and taxiway lighting, hangar and parking area security lighting, and administration building utilities. 56110 City Garage - Parts 2,065$ Annual allocation for City Garage parts for vehicles and equipment. 56111 City Garage - Labor 7,600$ Annual allocation for City Garage labor for vehicles and equipment. 56120 Equipment Maintenance & Repair 200$ Service and maintenance for fax, copier, and computer. 56130 External Services 400$ Outside repair. BUDGET DETAIL AIRPORT ENTERPRISE FUND FISCAL YEAR 2015-16 193 56210 Fuel & Fluids 5,000$ Fuel for vehicles. 56300 Building Maintenance & Repair 20,000$ Airport building maintenance.7,000$ Hangar maintenance.7,000$ HVAC maintenance.4,000$ Fence Repair.2,000$ 56600 Airfield Maintenance & Repair 30,000$ Landscape maintenance.5,000$ Runway Light Repair.1,000$ Fuel Farm maintenance & repair.4,000$ Pavement maintenance program.20,000$ 57100 Conference & Training 6,000$ General Aviation Conferences.4,000$ Continuing education training on safety and fueling.2,000$ 57300 Memberships & Subscriptions 800$ SAAAE Dues $75.00 AAAE Dues $225.00 ACA Dues $100.00 58401 Aviation Fuel 676,500$ 59100 Property Taxes 1,072$ 61200 Purchasing Allocation 1,343$ Charge for Purchasing functions. 61300 Billing and Collection Allocation 9,652$ Charge for Billing and Collection functions. 61500 Insurance Allocation 10,088$ Share of Citywide costs of liability and property insurance. 61422 IT Allocation 16,020$ Share of Information Technology services. 62100 Central Services Allocation 72,668$ Annual allocation for general government services. City Council 4,199 City Clerk 4,593 City Manager 13,200 Administrative Support 2,811 Miscellaneous General Government 4,549 Accounting 23,183 City Attorney 6,695 Treasurer 389 Human Resources/Risk Management 13,049 DEPARTMENT TOTAL 77725200 1,225,616$ 194 ELECTRIC ENTERPRISE FUND BUDGET Fiscal Year 2015-16 80026100 Electric Distribution 80026110 Electric Overhead 80026120 Electric Underground 80026130 Electric Substation 80026140 Reimbursable jobs 80026200 Electric Testing and Calibrating 80026300 Electric Generation Electric Operations & Construction The Electric Operations and Construction Division perform the overhead and underground construction services, management, supervision, training and support services for the Electric Utility Department. The Division also provides emergency response during power outages and when needed to secure power at structure fires, automobile accidents and traffic signals problems. Electric employees take pride in the design and construction of each and every project. Employees live locally and personally know their customers. Being part of the community, we work with the customers directly to identify the best solution that is cost effective while meeting the customer’s electrical needs. We love what we do and so do our customers! AREAS OF RESPONSIBILITY INCLUDE:  Monitor, control and operate the electric distribution system. Prepare written switching procedures, electric system operating reports. Operate, test and program the System Control and Data Acquisition System s (SCADA) located at the City’s hydroelectric power plant and at the Orchard Substation.  Design, engineer and construct system improvements for improved capacity, reliability, operating flexibility for all circuit loading situations and insure power restorations during emergencies. Systems include: electric distribution main feeders, 12 kV tap lines, substation, get-a-ways and distribution system devices such as switches, fuses vacuum breakers, monitoring equipment and capacitors that increase efficiency and improved customer experience.  Coordinate and direct skilled field personnel during power outages.  Maintain 40 miles of overhead lines, 30 miles of underground 12,000 volt distribution lines and 0.3 miles of 115,000 volt transmission lines.  Maintain 2,000 LED and HPS street lights and associated services.  Maintain and test overhead and underground distribution equipment and communication and control systems.  Design, engineer and construct overhead and underground line extensions to serve new electrical loads.  Test and maintain high voltage power equipment at the Orchard Substation and throughout the City. Equipment includes: power transformers, vacuum and SF6 circuit breakers, instrument transformers, station service equipment, 125 volt battery systems, chargers, 12,000 volt capacitors, re-closures and pad mounted switchgear. Test and calibrate protective relays,  Intelligent equipment devices, remote control units, controllers and fiber communication systems.  Provide vegetation clearance for overhead power lines per State mandates. MAJOR ACCOMPLISHMENTS OF FY 2014-15: ELECTRIC DESIGN AND ENGINEERING:  Implementation of 1) new mapping system and 2) pole loading analysis software.  Underground system duct system along Low Gap and Ukiah High School area.  Design and obtain land rights for feeder circuit No.204 for South Airport Blvd. area.  Obtained public utility easements for primary switching and back feed for Oak Manor Subdivision.  System designed and duct system installed for Perkins Street Underground project. 195 196 ELECTRIC ENTERPRISE FUND BUDGET Fiscal Year 2015-16 DISTRIBUTION SYSTEM CONSTRUCTION:  Continue to monitor downtown subsurface transformer loading for possible upgrades.  Completed system upgrades of poles, fusing and fault locators year 3 of 6.  Designed vault and underground system on Leslie street north of Gobbi Street.  Provided designs for the proposed courthouse, Costco project and the Hospital.  Completed 30% of the new Hospital construction project. This is a phased project that provides new services, transformers and a redundant 12,000 volt supply system. To insure a high level of reliability. PERSONNEL AND REGULATORY:  Safety and regulatory training.  State mandated system inspection.  North America Electric Reliability Corporation (NERC) yearly security and reliability self -audit.  NERC training.  Specialized personnel training for apprentices, substation technicians, and Linemen. PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16: UNDERGROUND:  Design and deploy fault detection and protection equipment.  Convert the Perkins Street Overhead to Underground conversion.  Install equipment and energize distribution backbone for Ukiah High School and surrounding area.  Install 200 amp underground reinforcement for County Administration, Jail, and Sheriff’s offices.  Continue 600 amp 12 kV underground connector replacement along Orchard Avenue.  Complete 200 amp switching reinforcement for Oak Manor Subdivision. OVERHEAD:  Design and deploy Overhead fault detection.  Complete construction of overhead circuit 204 from Gobbi St. to Hastings St. along rail line.  Continue 12kV Overhead improvements for protection, capacity and switching ability.  Continue safety and regulatory training.  Perform primary tree line clearance including selected secondary conductor locations. SUBSTATION OPERATIONS:  Replace Transformer T1 oil insulated bushings.  Design and install truck charging station with possible solar panels.  Upgrade TI control wiring.  Build protection relay test station.  Install AMI access point radio. 197 ELECTRIC ENTERPRISE FUND BUDGET Fiscal Year 2015-16 80026330 Hydroelectric Plant 80026400 Electric Administration 80026430 Interdepartmental Charges 80626500 Public Benefits The Electric Utility Administration Division provides overall financial and organizational oversight of the Department. Additionally, other services include system design and engineering, administrative support, planning for system infrastructure and energy needs for the Utility. This Division develops the electric rates, monitors cash flow, capital expenditures, budgets, establishes and implements department policies, goals and objectives. Operational tasks include:  Procures reliable gas and electric energy sources at the lowest practical energy cost. Includes managing the energy, capacity, renewables (RECs) and Cap-n-Trade (carbon) markets in accordance with the Western Electric Coordinating Council (WECC), National Electric Reliability Corporation (NERC) and California Energy Commission (CEC).  Projects are designed, engineered and inspected utilizing Department staff as well as reducing overall costs, delays, and enhances staff’s knowledge of the system through the engineering to installation process. Overall the Department’s staff gain experienced with the ability to handle future situations with personal knowledge and experience. The end result is the electric Customer will have lower cost and shorter outages so they can do what they want and have more money to do it with!  Develops, acquires and monitors efficiencies of power generation and transmission resources in accordance with forecasted needs. Provide ten year bulk power cost analysis. Purchase energy and capacity to close open positions consistent with the department's Risk Management and external mandates.  Maintain the Energy Risk Management Policy for energy trading process, procedures, limits, authorities, and coordination with the Northern California Power Agency (NCPA) and other Joint Power Agencies (JPA).  Collect and translate load research data for system analysis, cost-of-service and time-of-use billing determinants.  Monitor local electric and JPA capital projects and make recommendations for the project financing/refinancing.  Provide overall management and strategic direction for the data and electric distribution systems.  Represent the Department on a variety of commissions and committees related to Departmental resources.  Maintain relationships on behalf of the Department with customers and outside organizations.  Monitor and manage overall Department fiscal position.  Responsible for Risk Management and mandated electric compliance programs MAJOR ACCOMPLISHMENTS FOR FY 2014-15: ELECTRIC DESIGN AND ENGINEERING:  Successfully tested mobile solutions to utilize the Department’s new seamless mapping system . The new system will improve map accuracy and employee access to critical system information.  Personnel trained to perform pole structure modeling to insure safe and economical designs.  Underground duct system installation Low Gap and Ukiah High School areas to help eliminate long term outages to the Sheriff, County and High School operations.  12,000 volt feeder No.204 was redesigned and installed to supply power to the South Airport Blvd. area. Needed for load balancing and emergency power restoration. Power outage duration have a significant impact on business, this will insure capacity and shorter outages. 198 ELECTRIC ENTERPRISE FUND BUDGET Fiscal Year 2015-16  Easements obtained for primary switching and back feed for Oak Manor Subdivision. Once completed, the updated design will facilitate power restoration and eliminate subdivision shutdowns for relative minor system work.  Perkins Street Underground project completed detailed design and duct system construction. Long overdue, initiated in 1984, will remove overhead wires associated with telephone, cable TV, electric and street lighting improving the view of a major City gateway. .  Purchased natural gas and carbon credits for the Lodi Energy Center, and electric energy. Local control reduces over purchase and products not meeting Ukiah’s needs. This keeps the costs low to the customer.  Obtained renewable certification for the Mendocino Hydroelectric plant. Without certification potential loss of REC revenue could exceed $300,000 per year.  Completed yearly REC reporting to the CEC.  Participated in the sales of Freely Allocated Carbon credits.  Secured 90% of the Utility’s energy requirements through June 2016.  Continued Public Benefits rebate for conservation and assistance programs. HYDROELECTRIC PLANT:  Performed plant maintenance and control system updates during low water flow.  Electric Utility Technicians replaced System Control and Data Acquisition (SCADA) computers. ORCHARD SUBSTATION:  Tested and replaced cabling for sudden pressure, High temp, and High winding temperature sensing transducers.  Upgraded monitoring system for buss under voltage and transient voltage monitoring. PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16  Improve SCADA and M2M communication to field personnel.  Continue NERC and FERC regulatory compliance.  Complete cost of service analysis and prepare new rate case.  Continue to evaluate potential value of carbon offsets and renewable energy.  Acquire carbon credits per State mandates.  Develop specification to rebuild Tainter Valve seals PUBLIC BENEFITS:  Enhance commercial marketing plan for energy conservation and education.  Highly accepted and utilized rebate programs used by our electric customers. OBJECT BUDGET CENTERS:  52100 Contracted Services: Engineering services tainter valve reseal, mobile device communication engineering and design from SCADA,  57100 APPA E&O conference, Doble Labs transformer class, ESRI and AutoCad training, Apple application training, North West Public Power (NWPP) development series for electrical stacking and design, Administrative development, NCPA Commission and Directors meetings, Lodi Energy center operational and risk review sessions, distribution equipment/application and technology (Distribu Tech) and various staff developmental training classes.  57300 Memberships & Subscriptions: ESRI software, American Public Power Assoc. (APPA), North West Public Power Assoc. (NWPPA), Federal Energy Regulatory Commission (FERC), National Electric Code (NEC), AutoCad, Milsoft & Windmil software  80230 Infrastructure: 1350 Hastings, Remodel TI, fencing, equipment cover, site grading, lighting, security and (AMI)/(MDM) terminals. 199 $12,583,524 $13,781,923 $15,651,572 $14,300,390 $14,621,918 $12,522,218 $16,643,395 $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 $18,000,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Electric Enterprise Fund Expenses Street Lighting Public Benefits Electric Total 200 Estimated Difference Actual Actual Actual Actual Budget Year-End Budget From Estimated FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 FY 2015 Electric Revenues: Charges for Services: Domestic Lighting 5,140,030$ 5,135,950$ 5,432,543$ 4,946,660 5,541,194$ 4,946,661$ 5,259,693$ 313,032$ 6% Commercial Lighting 8,478,381 8,519,949 8,888,000 8,403,226 9,065,760 8,343,425 8,845,942 502,517 6% Municipal Lighting 944,084 767,553 840,840 729,177 840,840 679,849 771,595 91,746 11% Private Lighting 12,488 12,521 12,500 12,775 12,500 12,775 13,000 225 2% Electric Service Charges 32,941 33,026 30,000 29,591 30,225 27,612 27,612 - 0% After Hours Turn-On Service - - - 225 - - - - 0% Utility Development Costs 39,669 5,689 30,000 70,099 30,000 55,000 55,000 - 0% Sales of Property 498 70,126 - - - 5,000 - (5,000) 100% Reimbursable Jobs 242,477 1,244,067 70,000 100,890 70,000 70,000 70,000 - 0% Interest on Investments 306,379 102,051 79,401 71,296 81,509 58,278 58,278 - 0% Land Rental - - - - - 12,710 17,310 4,600 100% Miscellaneous 9,629 9,811 5,000 1,717 5,000 2,552 2,500 (52) -1% Cap and Trade - EUD - - - 251,309 400,000 398,804 400,000 1,196 0% Renewable Energy Credits - - - 43,131 - 400,000 500,000 100,000 100% Public Benefits 695,504 1,142,972 459,459 405,128 417,490 417,490 430,729 13,239 3% Street Lighting 182,442 199,172 190,000 188,262 - 155,734 191,758 36,024 100% Total Electric Operating Revenues 16,084,522$ 17,242,887$ 16,037,743$ 15,253,486$ 16,494,518$ 15,585,890$ 16,643,417$ 1,057,527$ 6% Electric Operating Expenses: Electric: Electric Distribution - - - 75,984 - - - - 0% Electric Overhead 842,206 750,284 871,923 762,547 887,273 817,688 1,019,448 201,760 23% Electric Underground 553,877 609,228 817,731 750,082 827,923 716,837 999,977 283,140 34% Electric Substation 274,637 257,064 245,538 160,863 229,969 187,742 297,165 109,423 48% Reimbursable Work for Others 64,570 129,884 6,197 2,823 - - - - 0% Electric Testing and Calibrating 125,507 147,194 171,427 163,404 178,022 175,832 229,920 54,088 30% Electric Generation 6,517,362 7,156,128 8,309,687 8,466,241 8,120,351 7,130,188 8,021,854 891,666 11% Hydroelectric 81,082 109,484 325,420 62,595 141,543 141,251 165,284 24,033 17% Electric Administration 1,094,139 1,109,356 1,403,140 1,076,231 1,601,521 1,302,581 2,001,489 698,908 44% Electric General Administration - - - - 128,237 - - - 0% Interdepartmental Charges 2,147,189 2,165,812 2,158,211 2,036,769 1,262,452 1,214,424 920,557 (293,867) -23% Sub Total Electric Utility/Admin Expenses 11,700,570 12,434,435 14,309,274 13,557,539 13,377,291 11,686,543 13,655,694 1,969,151 15% Public Benefits 699,493 1,147,110 1,027,937 525,187 952,866 563,438 538,458 (24,980) -3% Street Lighting 183,462 200,379 314,361 217,664 291,761 272,237 393,372 121,135 42% Transfer to Lake Mendocino Bond - - - - - 1,287,640 2,055,871 768,231 100% Total Electric Operating Expenses 12,583,524$ 13,781,923$ 15,651,572$ 14,300,390$ 14,621,918$ 13,809,858$ 16,643,395$ 2,833,537 19% Increase(decrease) in reserve 3,500,998 3,460,964 386,171 953,096 1,872,600 1,776,032 22 The following Capital Expenditures were removed in order to more easily compare operating expenses. If added back, this fund can be tied to the Financial Statements. MACHINERY & EQUIPMENT - - - 378,972 2,132,000 2,105,660 - INFRASTRUCTURE - - - 476,162 2,925,000 2,925,000 - Electric Enterprise Fund Summary % 201 Electric Enterprise Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End Budget ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 FY 2016 ELECTRIC REVENUE 80000000 44681 DOMESTIC LIGHTS (5,140,030)(5,135,950)(5,432,543) (4,946,660) (5,541,194) (4,946,661) (5,259,693) 80000000 44682 COMMERCIAL LIGHTS (8,478,381)(8,519,949)(8,888,000) (8,403,226) (9,065,760) (8,343,425) (8,845,942) 80000000 44683 MUNICIPAL LIGHTS (944,084)(767,553)(840,840) (729,177) (840,840) (679,849) (771,595) 80000000 44684 PRIVATE LIGHTING (12,488)(12,520)(12,500) (12,775) (12,500) (12,775) (13,000) 80000000 44685 ELECTRIC SERVICE CHARGES (32,391)(33,026)(30,000) (29,591) (30,225) (27,612) (27,612) 80000000 44686 AFTER HOURS TURN-ON SERVICE CHARGE - - - (225) - - - 80000000 44687 UTILITY DEVELOPMENT COSTS (39,669)(5,689)(30,000) (70,099) (30,000) (55,000) (55,000) 80000000 44820 SALES OF PROPERTY (498)(70,126)- - - (5,000) - 80000000 44830 REIMBURSABLE JOBS (242,477)(1,244,067)(70,000) (100,890) (70,000) (70,000) (70,000) 80000000 46110 INTEREST ON INVESTMENTS (306,379)(112,642)(79,401) (71,296) (81,509) (58,278) (58,278) 80000000 46210 LAND RENTAL - - - - - (12,710) (17,310) 80000000 48110 MISCELLANEOUS RECEIPTS (9,629)(9,811)(5,000) (1,717) (5,000) (2,552) (2,500) 80000000 48180 CAP AND TRADE - EUD - - - (251,309) (400,000)(398,804) (400,000) 80000000 48185 RENEWABLE ENERGY CREDITS - - - (43,131) - (400,000) (500,000) (15,206,025) (15,911,334) (15,388,284) (14,660,097) (16,077,028) (15,012,666) (16,020,930) ELECTRIC DISTRIBUTION EXPENSES 80026100 51110 REGULAR SALARIES & WAGES - - - 57,209 - - - 80026100 51210 RETIREMENT (PERS)- - - 14,237 - - - 80026100 51220 INSURANCE - - - - - - - 80026100 51230 WORKERS COMP - - - 3,183 - - - 80026100 51240 MEDICARE - - - 776 - - - 80026100 51250 UNEMPLOYMENT - - - 579 - - - 80026100 Total Electric Distribution Expenses - - - 75,984 - - - ELECTRIC OVERHEAD EXPENSES 80026110 51110 REGULAR SALARIES & WAGES 368,187 314,607 363,599 325,846 386,425 335,878 473,712 80026110 51120 NON-REGULAR SALARIES & WAGES 460 - - - - - - 80026110 51130 OVERTIME SALARIES & WAGES 82,527 48,905 35,818 27,378 32,601 32,601 32,600 80026110 51140 STAND-BY SALARIES & WAGES 17,078 16,698 18,138 14,448 15,113 21,002 20,000 80026110 51210 RETIREMENT (PERS)62,485 72,400 95,682 86,000 107,918 88,646 134,466 80026110 51220 INSURANCE 47,233 41,388 46,744 41,674 45,613 40,799 45,830 80026110 51230 WORKERS COMP 20,009 16,831 21,922 22,458 18,131 17,349 20,730 80026110 51240 MEDICARE 7,149 5,738 6,054 5,824 6,165 5,888 7,073 80026110 51250 UNEMPLOYMENT 5,133 4,084 3,817 4,109 4,307 4,103 4,883 80026110 51260 FICA 2,330 - 49.00 - - - - 80026110 51280 OVERTIME/CALLOUT MEALS - - 2,000 1,528 1,000 2,125 2,000 80026110 51285 CALLOUT MILEAGE REIMBURSEMENTS - - - 85 1,000 - - 80026110 51290 CELL PHONE STIPEND - - - 105 - 297 1,404 80026110 52100 CONTRACTED SERVICES 112,215 100,569 139,600 107,327 150,000 150,000 150,000 80026110 54100 SUPPLIES 96,415 113,565 97,500 108,080 95,000 95,000 105,500 80026110 54102 SMALL TOOLS 4,883 3,289 6,000 5,940 6,000 6,000 6,000 80026110 57100 CONFERENCE & TRAINING 16,104 12,212 35,000 11,747 18,000 18,000 15,250 80026110 Total Electric Overhead Expenses 842,206 750,284 871,923 762,547 887,273 817,688 1,019,448 ELECTRIC UNDERGROUND EXPENSES 80026120 51110 REGULAR SALARIES & WAGES 242,414 286,359 390,201 353,771 416,382 341,589 473,883 80026120 51120 NON-REGULAR SALARIES & WAGES - - - - - - 60,000 80026120 51130 OVERTIME SALARIES & WAGES 41,280 43,813 35,236 38,173 34,652 34,562 35,000 80026120 51140 STAND-BY SALARIES & WAGES 15,438 15,045 19,757 16,018 16,624 22,395 16,500 80026120 51210 RETIREMENT (PERS)40,622 66,018 102,970 93,534 116,303 94,636 134,534 80026120 51220 INSURANCE 30,179 37,643 50,316 44,691 49,072 43,464 45,843 80026120 51230 WORKERS COMP 12,714 15,278 23,373 24,861 19,559 18,370 23,334 80026120 51240 MEDICARE 4,518 5,211 6,455 6,449 6,669 6,294 7,985 80026120 51250 UNEMPLOYMENT 3,247 3,709 4,100 4,550 4,662 4,326 5,524 80026120 51260 FICA 578 - - - - - 3,720 80026120 51280 OVERTIME/CALLOUT MEALS - - - 2,261 2,000 2,500 2,500 80026120 51285 CALLOUT MILEAGE REIMBURSEMENTS - - 2,000 - 1,000 - - 80026120 51290 CELL PHONE STIPEND - - - 105 - 324 1,404 80026120 52100 CONTRACTED SERVICES 7,524 4,708 13,000 28,609 60,000 50,000 68,500 80026120 54100 SUPPLIES 151,036 126,635 150,443 134,408 80,000 89,591 100,000 80026120 54102 SMALL TOOLS 2,799 3,810 5,000 2,706 6,000 6,000 6,000 80026120 57100 CONFERENCE & TRAINING 1,528 1,000 14,880 (53) 15,000 2,786 15,250 80026120 Total Electric Underground Expenses 553,877 609,228 817,731 750,082 827,923 716,837 999,977 ELECTRIC SUBSTATION EXPENSES 80026130 51110 REGULAR SALARIES & WAGES 101,315 101,527 75,623 78,230 79,824 78,256 152,246 80026130 51120 NON-REGULAR SALARIES & WAGES 71,693 16,357 - - - - - 80026130 51130 OVERTIME SALARIES & WAGES 12,908 9,727 - 3,412 3,454 3,454 5,000 80026130 51140 STAND-BY SALARIES & WAGES 2,607 16,198 17,542 16,782 18,567 18,567 18,500 80000000 Total Electric Revenue 202 Electric Enterprise Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End Budget ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 FY 2016 80026130 51150 ACCRUED SALARIES & BENEFITS 17,755 30,072 - 3,517 - - - 80026130 51210 RETIREMENT (PERS)22,152 26,999 23,401 20,559 22,314 21,873 44,412 80026130 51220 INSURANCE 12,745 12,746 9,684 8,867 8,843 8,626 15,177 80026130 51230 WORKERS COMP 7,674 6,094 4,891 5,883 3,733 4,326 7,019 80026130 51240 MEDICARE 2,717 1,443 1,351 684 543 764 1,774 80026130 51250 UNEMPLOYMENT 2,065 1,480 932 1,076 883 1,061 1,657 80026130 51260 FICA 3,067 - - - - - - 80026130 51280 OVERTIME/CALLOUT MEALS - - - 28 - - - 80026130 51285 CALLOUT MILEAGE REIMBURSEMENTS - - 2,000 - 1,000 - - 80026130 51290 CELL PHONE STIPEND - - - 308 308 315 380 80026130 52100 CONTRACTED SERVICES 1,743 6,307 74,000 1,954 55,000 20,000 20,000 80026130 54100 SUPPLIES 7,884 22,418 22,000 14,987 20,000 15,000 15,000 80026130 54102 SMALL TOOLS 5,984 2,047 5,114 1,851 6,000 6,000 6,000 80026130 55100 TELEPHONE 238 1,969 2,000 2,143 2,000 2,000 2,500 80026130 57100 CONFERENCE & TRAINING 2,089 789 6,000 202 6,000 6,000 6,000 80026130 59100 PROPERTY TAXES PAID - - 1,000 - 1,000 1,000 1,000 80026130 59101 FEES - 892 - 380 500 500 500 80026130 Total Electric Substation Expenses 274,637 257,064 245,538 160,863 229,969 187,742 297,165 REIMBURSABLE WORK FOR OTHERS EXPENSES 80026140 51110 REGULAR SALARIES & WAGES 29,739 76,256 - - - - - 80026140 51130 OVERTIME SALARIES & WAGES 5,081 9,239 - - - - - 80026140 51140 STAND-BY SALARIES & WAGES 1,898 1,855 - - - - - 80026140 51210 RETIREMENT (PERS)4,980 17,766 - - - - - 80026140 51220 INSURANCE 3,701 10,282 - - - - - 80026140 51230 WORKERS COMP 1,561 3,938 - - - - - 80026140 51240 MEDICARE 554 1,359 - - - - - 80026140 51250 UNEMPLOYMENT 399 956 - - - - - 80026140 51260 FICA 72 - - - - - - 80026140 52100 CONTRACTED SERVICES 2,400 - - 2,823 - - - 80026140 54100 SUPPLIES 14,185 8,232 6,197 - - - - 80026140 Total Reimbursable Work for Others Expenses 64,570 129,884 6,197 2,823 - - - ELECTRIC TESTING AND CALIBRATING EXPENSES 80026200 51110 REGULAR SALARIES & WAGES 70,757 79,787 83,936 87,942 88,695 86,947 121,440 80026200 51130 OVERTIME SALARIES & WAGES 144 4,808 - 3,801 3,886 3,886 5,000 80026200 51140 STAND-BY SALARIES & WAGES 143 15,936 19,491 18,939 20,726 19,731 20,500 80026200 51210 RETIREMENT (PERS)12,305 18,654 25,977 23,188 24,795 24,307 35,751 80026200 51220 INSURANCE 8,583 9,841 10,759 9,852 9,826 9,584 14,407 80026200 51230 WORKERS COMP 2,929 4,218 5,430 6,610 4,154 4,973 5,765 80026200 51240 MEDICARE - 702 1,500 761 606 849 1,347 80026200 51250 UNEMPLOYMENT 748 1,024 1,034 1,209 992 1,211 1,366 80026200 51280 OVERTIME/CALLOUT MEALS - - - 38 - - - 80026200 51290 CELL PHONE STIPEND - - - 343 342 344 344 80026200 54100 SUPPLIES 26,457 11,794 16,000 5,438 10,000 10,000 10,000 80026200 54102 SMALL TOOLS - 42 1,000 4,519.63 8,000 8,000 8,000 80026200 55100 TELEPHONE 265 308 300 - - - - 80026200 57100 CONFERENCE & TRAINING 3,175 80 6,000 764 6,000 6,000 6,000 80026200 Total Electric Testing and Calibrating Expenses 125,507 147,194 171,427 163,404 178,022 175,832 229,920 ELECTRIC GENERATION EXPENSES 80026300 58101 NCPA PLANT GENERATION 3,431,158 3,319,700 5,535,573 5,833,946 1,118,247 1,118,247 1,422,521 80026300 58102 NCPA POWER PURCHASES 1,939,078 2,390,003 1,223,725 2,318,690 4,637,345 4,637,345 4,964,953 80026300 58103 NCPA TRANSMISSION 1,517,987 1,588,536 1,700,730 1,521,631 1,855,292 1,855,292 2,108,128 80026300 58104 NCPA MANAGEMENT SERVICES 472,939 403,743 538,409 556,627 493,471 493,471 499,074 80026300 58105 NCPA THIRD PARTY SALES (843,800) (545,854) (688,750) (1,764,653) (1,408) (991,571) (991,571) 80026300 58106 NCPA PASS THROUGH COSTS - - - - 17,404 17,404 18,749 80026300 Total Electric Generation Expenses 6,517,362 7,156,128 8,309,687 8,466,241 8,120,351 7,130,188 8,021,854 HYDROELECTRIC EXPENSES 80026330 51110 REGULAR SALARIES & WAGES 13,243 8,478 9,123 8,692 8,871 8,691 79,808 80026330 51120 NON-REGULAR SALARIES & WAGES 20,691 1,899 - - - - - 80026330 51130 OVERTIME SALARIES & WAGES 991 592 - 379 432 432 400 80026330 51140 STAND-BY SALARIES & WAGES 79 1,593 1,949 1,865 2,159 2,012 2,000 80026330 51210 RETIREMENT (PERS)2,128 2,259 2,781 2,284 2,480 2,435 19,543 80026330 51220 INSURANCE 1,544 1,024 1,076 985 983 961 5,701 80026330 51230 WORKERS COMP 1,405 525 581 654 418 467 3,037 80026330 51240 MEDICARE 458 103 160 76 62 94 901 80026330 51250 UNEMPLOYMENT 342 128 110 120 103 124 723 80026330 51260 FICA 1,011 - - - - - - 80026330 51280 OVERTIME/CALLOUT MEALS - - - 4 - - - 203 Electric Enterprise Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End Budget ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 FY 2016 80026330 51290 CELL PHONE STIPEND - - - 34 35 35 171 80026330 52100 CONTRACTED SERVICES 25,531 69,221 276,975 31,109 80,000 80,000 - 80026330 54100 SUPPLIES 3,401 10,343 10,000 6,000 10,000 10,000 10,000 80026330 54102 SMALL TOOLS 1,975 2,967 5,114 - 6,000 6,000 6,000 80026330 55100 TELEPHONE 2,521 2,516 3,000 2,535 3,000 3,000 3,000 80026330 56120 EQUIPMENT MAINTENANCE & REPAIR - - - - 10,000 10,000 10,000 80026330 57100 CONFERENCE & TRAINING - - 3,000 - 6,000 6,000 6,000 80026330 59100 PROPERTY TAXES PAID 5,761 7,837 750 - 1,000 1,000 8,000 80026330 59101 FEES - - 10,800 7,858 10,000 10,000 10,000 80026330 Total Hydroelectric Expenses 81,082 109,484 325,420 62,595 141,543 141,251 165,284 HYDROELECTRIC TRANSFERS 80026330 95803 TRANSFER TO LAKE MENDOCINO BOND - - - - - 1,287,640 2,055,871 80026330 Total Hydroelectric Transfers - - - - - 1,287,640 2,055,871 ELECTRIC ADMINISTRATION EXPENSES 80026400 51110 REGULAR SALARIES & WAGES 435,886 453,250 489,489 253,422 426,710 207,090 196,005 80026400 51120 NON-REGULAR SALARIES & WAGES - - 73,515 103,087 88,000 15,000 60,000 80026400 51130 OVERTIME SALARIES & WAGES 62 10 - 2,196 1,403 1,403 2,000 80026400 51210 RETIREMENT (PERS)70,762 97,235 127,003 61,774 116,918 52,340 39,315 80026400 51220 INSURANCE 59,581 65,130 75,539 34,013 35,334 34,145 17,962 80026400 51230 WORKERS COMP 18,755 20,076 27,195 21,441 22,696 10,656 8,871 80026400 51240 MEDICARE 6,537 6,831 7,510 5,151 7,314 3,154 3,032 80026400 51250 UNEMPLOYMENT 4,782 4,873 5,179 3,915 5,407 2,537 2,098 80026400 51260 FICA 3,548 3,315 1,768 6,391 5,456 700 3,720 80026400 51290 CELL PHONE STIPEND - - - 1,520 1,788 1,432 726 80026400 52100 CONTRACTED SERVICES 58,494 72,806 210,216 86,273 150,000 207,906 110,000 80026400 52180 SECURITY SERVICES 294 294 600 294 600 600 1,500 80026400 54100 SUPPLIES 48,530 26,926 20,114 22,044 25,000 26,522 25,000 80026400 54101 POSTAGE 314 592 800 356 800 800 800 80026400 55100 TELEPHONE 6,849 6,766 9,000 5,163 5,000 5,000 6,000 80026400 55210 UTILITIES 9,692 10,230 8,240 10,048 8,000 8,606 8,000 80026400 56110 CITY GARAGE - PARTS - - - - - - - 80026400 56111 CITY GARAGE - LABOR - - - - - - - 80026400 56120 EQUIPMENT MAINTENANCE & REPAIR - 140 5,000 5,283 10,000 11,045 10,000 80026400 56130 EXTERNAL SERVICES - - - 12,841 9,500 14,562 - 80026400 56210 FUEL & FLUIDS - - - 30,685 28,000 20,000 - 80026400 56300 BUILDING MAINT. & REPAIR - - - - - - - 80026400 57100 CONFERENCE & TRAINING 27,375 29,311 31,350 41,761 35,000 36,624 35,000 80026400 57300 MEMBERSHIPS & SUBSCRIPTIONS 11,158 12,003 26,000 17,082 29,000 29,000 29,000 80026400 59400 OTHER EXPENSES - - - 56,408 - 32,938 - 80026400 61200 PURCHASING ALLOCATION - - - - - - 106,223 80026400 61300 BILLING & COLLECTION ALLOCATION 45,193 - - - - - 437,061 80026400 61410 RENT ALLOCATION 129 8,626 11,035 11,035 2,410 2,410 - 80026400 61420 BUILDING MAINTENANCE ALLOCATION 456 7,781 8,118 8,118 8,172 8,172 11,798 80026400 61422 IT ALLOCATION - - - - - - 69,483 80026400 61425 ALLOCATED UTILITIES - - 1,561 1,561 1,831 1,831 2,347 80026400 61430 CORP YARD ALLOCATION - - - - - - 33,558 80026400 61500 INSURANCE ALLOCATION - - - - - - 67,346 80026400 62100 CENTRAL SERVICES ALLOCATION 285,743 283,161 263,908 274,368 577,182 568,108 714,644 80026400 Total Electric Administration Expenses 1,094,139 1,109,356 1,403,140 1,076,231 1,601,521 1,302,581 2,001,489 ELECTRIC GENERAL ADMINISTRATION EXPENSES 80026410 51110 REGULAR SALARIES & WAGES - - - - 95,544 - - 80026410 51210 RETIREMENT (PERS)- - - - 26,709 - - 80026410 51230 WORKERS COMP - - - - 3,780 - - 80026410 51240 MEDICARE - - - - 1,304 - - 80026410 51250 UNEMPLOYMENT - - - - 900 - - 80026410 52100 CONTRACTED SERVICES - - - - - - - 80026410 54100 SUPPLIES - - - - - - - 80026410 55210 UTILITIES - - - - - - - 80026410 56300 BUILDING MAINT. & REPAIR - - - - - - - 80026410 Total Electric General Administration Expenses - - - - 128,237 - - INTERDEPARTMENTAL CHARGES EXPENSES 80026430 51110 REGULAR SALARIES & WAGES 111,494 83,976 91,756 88,642 91,893 88,385 - 80026430 51120 NON-REGULAR SALARIES & WAGES 17,479 8,854 21,924 13,455 11,292 11,262 - 80026430 51130 OVERTIME SALARIES & WAGES - 104 - 9 14,357 - - 80026430 51210 RETIREMENT (PERS)19,092 19,728 23,046 20,693 25,687 26,733 - 80026430 51220 INSURANCE 22,979 16,329 22,216 17,637 18,499 18,660 - 80026430 51230 WORKERS COMP 5,417 4,022 5,968 6,419 5,096 4,859 - 204 Electric Enterprise Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End Budget ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 FY 2016 80026430 51240 MEDICARE 1,773 1,407 1,648 1,335 1,507 1,410 - 80026430 51250 UNEMPLOYMENT 1,363 976 1,138 1,174 1,211 1,141 - 80026430 51260 FICA 517 549 1,360 695 700 - - 80026430 51290 CELL PHONE STIPEND - - - 313 403 167 - 80026430 55100 TELEPHONE 851 667 850 - 500 500 - 80026430 55210 UTILITIES 2,119 1,593 - - - - - 80026430 56110 CITY GARAGE - PARTS 1,274 1,625 1,451 1,627 1,500 1,500 5,713 80026430 56111 CITY GARAGE - LABOR 33,998 43,399 38,738 43,431 40,000 40,000 33,787 80026430 56120 EQUIPMENT MAINTENANCE & REPAIR - - 2,500 2,005 3,000 3,000 - 80026430 56130 EXTERNAL SERVICES 19,994 24,169 20,088 - - - - 80026430 56210 FUEL & FLUIDS 27,725 30,423 32,000 - - - - 80026430 57100 CONFERENCE & TRAINING 5,148 5,352 5,562 - - - - 80026430 59102 FRANCHISE FEES 1,030,115 1,065,910 1,055,915 1,009,418 1,000,000 970,000 861,057 80026430 59400 OTHER EXPENSES 71,379 115,332 30,169 - - - - 80026430 61100 GENERAL GOVERNMENT ALLOCATION 334,373 335,674 340,643 349,246 - - - 80026430 61200 PURCHASING ALLOCATION 76,103 73,225 83,447 106,486 - - - 80026430 61300 BILLING & COLLECTION ALLOCATION 238,070 207,408 232,332 228,724 - - - 80026430 61410 RENT ALLOCATION 1,986 - 701 701 701 701 - 80026430 61420 BUILDING MAINTENANCE ALLOCATION 7,019 2,265 2,363 2,363 2,379 2,379 - 80026430 61425 ALLOCATED UTILITIES - - 454 454 533 533 - 80026430 61430 CORP YARD ALLOCATION 7,937 8,039 25,200 25,200 23,194 23,194 - 80026430 61500 INSURANCE ALLOCATION 88,983 94,786 96,742 96,742 - - - 80026430 61700 DISPATCH 20,000 20,000 20,000 20,000 20,000 20,000 20,000 80026430 Total Interdepartmental Charges Expenses 2,147,189 2,165,812 2,158,211 2,036,769 1,262,452 1,214,424 920,557 Total Electric Enterprise Expenses 11,700,570 12,434,435 14,309,274 13,557,539 13,377,291 12,974,183 15,711,565 205 ACCOUNT NO. 80026110 DEPARTMENT REQUEST 51110 Salaries 473,712$ 1 Electric Utility Director (50% Electric Admin, 20% Underground, 10 % Hydro)20.0% 1 Assistant Electric Utility Director (50% Electric Admin, 20% Underground, 10% Hydro)20.0% 1 Power Engineer (25% Underground, 25% Substation, 20% Hydro, 5% Street Lighting)25.0% 1 Electric Utility Program Coordinator (55% Electric Admin, 10% Underground, 10% Substation, 5% Metering, 5% Hydro, 5% Steet Lighting) 10.0% 1 Electric Crew Supervisor (45% Underground, 10% Street Lighting)45.0% 2 Electric Crew Foreman (45% Underground, 10% Street Lighting)45.0% 5 Lineman (45% Underground, 10% Street Lighting)45.0% 1 Electric Engineering Tech III (42.5% Underground, 15% Street Lighting)42.5% 1 Electric Engineering Tech II (42.5% Underground, 15% Street Lighting)42.5% 51130 Overtime Salaries 32,600$ 51140 Stand-by Salaries 20,000$ Employee Benefits 216,386$ 51210 Retirement (PERS)134,466$ 51220 Insurance 45,830$ 51230 Workers Compensation Insurance 20,730$ 51240 Medicare 7,073$ 51250 Unemployment Insurance 4,883$ 51280 Overtime/Call Out meals 2,000$ 51290 Cell Phone Stipend 1,404$ 52100 Contractual Services 150,000$ Tree trimming 110,000$ Utility Design Services 60,000$ Answering Service 50%12,000$ Evergreen - Safety Training 50%12,500$ Northwest Lineman College (3x$4,000) 50%6,000$ 54100 Supplies 105,500$ Construction and inventory supplies, Personal Protection clothing & Equipment etc 54102 Small Tools 6,000$ Small Hand Tools & Equipment 57100 Conference & Training 15,250$ Northwest Lineman College 50%4,500$ Western Underground 50%3,000$ APPA National (4) 50%6,000$ Local Classes TBD 50%1,750$ 1,019,448$ BUDGET DETAIL OVERHEAD FISCAL YEAR 2015-16 DEPARTMENT TOTAL 80026110 206 ACCOUNT NO.80026120 DEPARTMENT REQUEST 51110 Salaries 473,883$ 1 Electric Utility Director (50% Electric Admin, 20% Overhead, 10% Hydro)20.0% 1 Assistant Electric Utility Director (50% Electric Admin, 20% Overhead, 10% Hydro)20.0% 1 Power Engineer (25% Overhead, 25% Substation, 20% Hydro, 5% Street Lighting)25.0% 1 Electric Utility Program Coordinator (55% Electric Admin, 10% Overhead, 10% Substation, 5% Metering, 5% Hydro, 5% Street Lighting) 10.0% 1 Electric Supervisor (45% Overhead, 10% Street Lighting)45.0% 2 Electric Crew Foreman (45% Overhead, 10% Street Lighting)45.0% 5 Lineman (45% Overhead, 10% Street Lighting)45.0% 1 Electric Engineering Technician III (42.5% Overhead, 15% Street Lighting)42.5% 1 Electric Engineering Technician II (42.5% Overhead, 15% Street Lighting)42.5% 51120 Non-Regular Salaries 60,000$ Lineman Internship Program (NCPA) 51130 Overtime Salaries 35,000$ 51140 Stand-by Salaries 16,500$ Employee Benefits 224,844$ 51210 Retirement (PERS)134,534$ 51220 Insurance 45,843$ 51230 Workers Compensation Insurance 23,334$ 51240 Medicare 7,985$ 51250 Unemployment Insurance 5,524$ 51260 FICA 3,720$ 51280 Overtime/Call-out Meals 2,500$ 51290 Cell Phone Stipend 1,404$ 52100 Contracted Services 68,500$ Answering Service 50%12,000$ Evergreen - Safety Training 50%12,500$ Northwest Lineman College (3x4000) 50%6,000$ Operational/Organization Review 30,000$ Trenching/Boring 48,000$ 54100 Supplies 100,000$ 54102 Small Tools 6,000$ Small hand tools and equipment 57100 Conference & Training 15,250$ Northwest Lineman College (3 classes) 50%4,500$ Western Underground (2) 50%3,000$ APPA National (4) 50%6,000$ Local Classes TBD 50%1,750$ DEPARTMENT TOTAL 80026120 999,977$ BUDGET DETAIL UNDERGROUND FISCAL YEAR 2015-16 Miscellanious materials & inventory, maintenance & repair of City's lines. Personal Protective Equipment. 207 ACCOUNT NO. 80026130 DEPARTMENT REQUEST 51110 Salaries 152,246$ 1 Power Engineer (25% Overhead, 25% Undgerground, 20% Hydro, 5% Street Lighting)25.0% 1 Elecric Utility Program Coordinator (55% Electric Admin, 10% Overhead, 10% Underground, 5% Metering, 5% Hydro, 5% Street Lighting) 10.0% 2 Electric Utility Technician II (45% Metering, 10% Hydro)45.0% 1 Electric Utility Technician I (45% Metering, 10% Hydro)45.0% 51130 Overtime Salaries 5,000$ 51140 Stand-by Salaries 18,500$ Employee Benefits 70,419$ 51210 Retirement (PERS)44,412$ 51220 Insurance 15,177$ 51230 Workers Compensation Insurance 7,019$ 51240 Medicare 1,774$ 51250 Unemployment Insurance 1,657$ 51290 Cell Phone Stipend 380$ 52100 Contracted Services 20,000$ Support services & NERC costs 54100 Supplies 15,000$ Nitrogen for Transformers, Materials & Inventory, Substation maintenance 54102 Small Tools 6,000$ Small Hand Tools & Equipment 55100 Telephone 2,500$ 57100 Conference & Training 6,000$ Mandated NERC Training (2) Control Classes (1) 59100 Property Taxes Paid 1,000$ County Tax 59101 Fees 500$ Hazardous Materials Permit and NERC costs 297,165$ BUDGET DETAIL SUBSTATION FISCAL YEAR 2015-16 DEPARTMENT TOTAL 80026130 208 ACCOUNT NO. 80026200 DEPARTMENT REQUEST 51110 Salaries 121,440$ 1 Elecric Utility Program Coordinator (55% Electric Admin, 10% Overhead, 10% Underground, 10% Substation, 5% Hydro, 5% Street Lighting) 5.0% 2 Electric Utility Technician II (45% Substation, 10% Hydro)45.0% 1 Electric Utility Technician I (45% Substation, 10% Hydro)45.0% 51130 Overtime Salaries 5,000$ 51140 Stand-by Salaries 20,500$ Employee Benefits 58,980$ 51210 Retirement (PERS)35,751$ 51220 Insurance 14,407$ 51230 Workers Compensation Insurance 5,765$ 51240 Medicare 1,347$ 51250 Unemployment Insurance 1,366$ 51290 Cell Phone Stipend 344$ 54100 Supplies 10,000$ Meters & metering equipment, CT's & PT's 54102 Small Tools 8,000$ Miscellaneous small tools (replace insulated hand tools), Meter Calibration & test equipment. 57100 Conference & Training 6,000$ Mandated electrical meter testing & meter calibration training.2,800$ Electrical Utility Service Equipment Requirements Committee (EUSERC) Meeting-Mandated.3,000$ Miscellaneous Local Schools.200$ DEPARTMENT TOTAL 80026200 229,920$ BUDGET DETAIL TESTING AND CALIBRATING FISCAL YEAR 2015-16 209 ACCOUNT NO. 80026330 DEPARTMENT REQUEST 51110 Salaries 79,808$ 1 Electric Utility Director (50% Electric Admin, 20% Overhead, 20% Underground)10.0% 1 Assistant Electric Utility Director (50% Electric Admin, 20% Overhead, 20% Underground)10.0% 1 Power Engineer (25% Overhead, 25% Underground, 25% Substation, 5% Street Lighting)20.0% 1 Electric Utility Program Coordinator (55% Electric Admin, 10% Overhead, 10% Underground, 10% Substation, 5% Metering, 5% Steet Lighting) 5.0% 2 Electric Utility Technician II (45% Substation, 45% Metering)10.0% 1 Electric Utility Technician I (45% Substation, 45% Metering)10.0% 51130 Overtime Salaries 400$ 51140 Standby Salaries 2,000$ Employee Benefits 30,076$ 51210 Retirement (PERS)19,543$ 51220 Insurance 5,701$ 51230 Workers Compensation Insurance 3,037$ 51240 Medicare 901$ 51250 Unemployment Insurance 723$ 51290 Cell Phone Stipend 171$ 54100 Supplies 10,000$ Grease, Fuel, Lubricants, Hazardous Waste Disposal, Miscellaneous Materials & Inventory. 54102 Small Tools 6,000$ Miscellaneous tools for O&M & replacement. 55100 Telephone 3,000$ Land line and Fax. 56120 Equipment Maintenance & Repair 10,000$ Computer, Alarm & SCADA maintenance. 57100 Conference & Training 6,000$ Automation SLC500 & PSLOGIX Maintenance system Training.2,000$ SCADA Repair.2,000$ Distributech Technology seminars.2,000$ 59100 Property Taxes Paid 8,000$ County Tax 59101 Fees 10,000$ Mendocino Co. Hazardous Materials Business Plan Fee.700$ FERC Fees.6,000$ State Water Resources Control Board Water Rights Fee.3,000$ Generator Air Quality Fee.300$ 165,284$ BUDGET DETAIL HYDROELECTRIC FISCAL YEAR 2015-16 DEPARTMENT TOTAL 80026330 210 ACCOUNT NO. 80026400 DEPARTMENT REQUEST 51110 Salaries 196,005$ 1 Electric Utility Director (20% Overhead, 20% Underground, 10% Hydro)50.00% 1 Assistant Electric Utility Director (20% Overhead, 20% Underground, 10% Hydro)50.00% 1 Electric Utility Program Coordinator (10% Overhead, 10% Underground, 10% Substation, 5% Metering, 5% Hydro, 5% Street Lighting) 55.00% 51120 Non-Regular Salaries 60,000$ Engineering Design Support 100.00% 51130 Overtime Salaries 2,000$ Employee Benefits 75,724$ 51210 Retirement (PERS)39,315$ 51220 Insurance 17,962$ 51230 Workers Compensation Insurance 8,871$ 51240 Medicare 3,032$ 51250 Unemployment Insurance 2,098$ 51260 FICA 3,720$ 51290 Cell Phone Stipend 726$ 52100 Contractual Services 110,000$ Engineering Design Support 35,000$ Market & Comp. Review 25,000$ Survey, enviromential and property management 50,000$ 52180 Security Services 1,500$ 54100 Supplies 25,000$ Office Equipment/Supplies 17,000$ Personal Protection Equipment, clothing & rain gear 8,000$ 54101 Postage 800$ Stamps 55100 Telephone 6,000$ Land line and Fax. 55210 Utilities 8,000$ Gas and Electric services. 56120 Equipment Maintenance & Repair 10,000$ Miscellaneous computer, printer & other equipment. 57100 Conference & Training 35,000$ 57300 Memberships & Subscriptions 29,000$ Electric Safety Materials Subscriptions 1,000$ Institue of Electrical Engineering (IEEE)900$ Baclay's OSHA Regulation updates 1,500$ California Municipal Utilities Association Dues 7,100$ Underground Service Alert Dues 500$ American Public Power Association (APPA)2,000$ Software Maintenance (Milsoft, ACAD, etc)16,000$ BUDGET DETAIL ADMINISTRATION FISCAL YEAR 2015-16 APPA E&O Conference, Doble Labs transformer class, NWPPA development, NCPA Commission & Directors meetings, Lodi Energy Center operational & risk review sessions, Distribu Tech & various staff developmental training classes 211 61200 Purchasing Allocation 106,223$ Charge for Purchasing functions. 61300 Billing and Collection Allocation 437,061$ Charge for Billing and Collection functions. 61420 Building Maintenance Allocation 11,798$ Share of maintenance of Civic Center facility. 61420 IT Allocation 69,483$ Share of Information Technology Services 61425 Allocated Utilities 2,347$ Share of Civic Center Utilities 61430 Corporation Yard Allocation 33,558$ Share of Corporation Yard charges. 61500 Insurance Allocation 67,346$ Share of the Citywide costs of liability and property insurance. 62100 Central Services Allocation 714,644$ Annual allocation for general government services. City Council 45,112$ City Clerk 49,341$ City Manager 141,819$ Administrative Support 30,200$ Miscellaneous General Government 48,872$ Accounting 249,071$ City Attorney 71,932$ Treasurer 25,239$ Human Resources/Risk Management 53,058$ DEPARTMENT TOTAL 80026400 2,001,489$ 212 ACCOUNT NO. 80026430 56110 City Garage- Parts 5,713$ Charge from City Garage for Parts used in previous year 56111 City Garage - Labor 33,787$ Charge from City Garage for Labor 59102 Franchise Fees 861,057$ Transfer of franchise fees to General Fund 61700 Dispatch charges 20,000$ Share of charges for Dispatch services. DEPARTMENT TOTAL 80026430 920,557$ BUDGET DETAIL INTERDEPARTMENTAL CHARGES FISCAL YEAR 2015-16 DEPARTMENT REQUEST 213 214 Electric Enterprise Street Lighting Fund Fiscal Year 2015-16 80526610 Street Lighting 215 ACCOUNT NO. 80526610 DEPARTMENT REQUEST 51110 Salaries 102,414$ 1 Elecric Utility Program Coordinator (55% Electric Admin, 10% Overhead, 10% Underground, 10% Substation, 5% Hydro, 5% Metering) 5.0% 1 Electric Supervisor (45% Overhead, 45% Underground)10.0% 2 Electric Crew Foreman (45% Overhead, 45% Underground)10.0% 5 Lineman (45% Overhead, 45% Underground)10.0% 1 Electric Engineering Technician III(42.5% Overhead, 42.5% Underground)15.0% 1 Electric Engineering Technician II(42.5% Overhead, 42.5% Underground)15.0% 51130 Overtime Salaries 4,000$ 51140 Stand-by Salaries 2,000$ Employee Benefits 49,955$ 51210 Retirement (PERS)30,741$ 51220 Insurance 10,847$ 51230 Workers Compensation Insurance 4,781$ 51240 Medicare 1,640$ 51250 Unemployment Insurance 1,140$ 51280 Overtime/Call-Out Meals 500$ 51290 Cell Phone Stipend 306$ 52100 Contracted Services 25,000$ LED Street Light base repair & Installation 54100 Supplies 20,000$ Light Bulbs & Photo Cells etc. 55210 Utilities 165,000$ Utilities for street and private lighting. 61500 Insurance Allocation 1,052$ Share of the Citywide costs of liability and property insurance. 62100 Central Services Allocation 23,951$ Annual allocation for general government services. City Council 1,382$ City Clerk 1,512$ City Manager 4,345$ Administrative Support 925$ Miscellaneous General Government 1,497$ Accounting 7,630$ City Attorney 2,204$ Treasurer 917$ Human Resources/Risk Management 3,539$ DEPARTMENT TOTAL 80526610 393,372$ BUDGET DETAIL STREET LIGHTING FISCAL YEAR 2015-16 216 Street Lighting Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End Budget ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 FY 2016 STREET LIGHTING REVENUE 80500000 44688 STREET LIGHTING SURCHARGE (189,340) (184,388) (190,000) (188,262) - (155,734) (188,000) 80500000 44689 SMART METER CONSIDERATION (1,560) - - - - - - 80500000 44830 REIMBURSABLE JOBS (50) (2,401) - (3,126) - (2,201) - 80500000 46110 INTEREST ON INVESTMENTS (9,346) (6,128) (6,694) (4,399) - (3,758) (3,758) 80500000 48110 MISCELLANEOUS RECEIPTS - (5) - - - - - 80500000 Total Street Lighting Revenue (200,297) (192,922) (196,694) (195,787) - (161,693) (191,758) STREET LIGHTING EXPENSES 80526610 51110 REGULAR SALARIES & WAGES 25,239 24,904 45,567 37,769 45,659 35,894 102,414 80526610 51130 OVERTIME SALARIES & WAGES 4,445 4,621 2,536 3,455 2,915 2,915 4,000 80526610 51140 STAND-BY SALARIES & WAGES 1,641 1,653 1,639 1,570 1,619 2,252 2,000 80526610 51150 ACCRUED SALARIES & BENEFITS 71 761 - 531 - - - 80526610 51210 RETIREMENT (PERS)4,193 5,696 11,857 9,972 12,767 9,825 30,741 80526610 51220 INSURANCE 3,131 3,267 5,513 4,949 5,389 4,803 10,847 80526610 51230 WORKERS COMP 1,338 1,378 2,611 2,617 2,152 1,934 4,781 80526610 51240 MEDICARE 474 465 721 682 739 651 1,640 80526610 51250 UNEMPLOYMENT 341 335 473 479 521 463 1,140 80526610 51260 FICA 72 - - - - - - 80526610 51280 OVERTIME/CALLOUT MEALS - - - 150 2,000 500 500 80526610 51290 CELL PHONE STIPEND - - - - - - 306 80526610 52100 CONTRACTED SERVICES 3,230 - 53,760 3,025 25,000 25,000 25,000 80526610 54100 SUPPLIES 9,287 26,924 25,000 6,970 25,000 20,000 20,000 80526610 55210 UTILITIES 127,961 127,961 160,000 140,201 168,000 168,000 165,000 80526610 57100 CONFERENCE & TRAINING - - 2,000 - - - - 80526610 59400 OTHER EXPENSES - - - 3,025 - - - 80526610 61100 GENERAL GOVERNMENT ALLOCATION 1,020 1,207 1,342 1,135 - - - 80526610 61500 INSURANCE ALLOCATION - - - - - - 1,052 80526610 62100 CENTRAL SERVICES ALLOCATION 1,020 1,207 1,342 1,135 - - 23,951 80526610 Total Street Lighting Expenses 183,462 200,379 314,361 217,664 291,761 272,237 393,372 217 218 Electric Enterprise Public Benefit Fund Fiscal Year 2015-16 80626500 Public Benefit The State mandated the requirement to collect a separate surcharge to be used for “Public Benefits” (AB 1890 in 1996) programs in four categories:  Cost-effective demand-side management services to promote energy efficiency and energy conservation.  New investment in renewable energy resources.  Research, development and demonstration projects  Services provided for low-income electricity customers. MAJOR ACCOMPLISHMENTS OF FY 2014-15:  Continued to provide services for low income programs.  Planned use of reserves depleted for programs. PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16:  Through review of this fund is needed for 2015-2016. Funds have been depleted for increased services through the years and need to be realigned with annual income. SIGNIFICANT CHANGES:  None 219 Public Benefits Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End Budget ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 FY 2016 PUBLIC BENEFITS CHARGES FUND REVENUE 80600000 44690 PUBLIC BENEFIT CHARGES (391,066) (414,067) (459,459) (405,128) (417,490) (417,490) (430,000) 80600000 46110 INTEREST ON INVESTMENTS (22,460) (13,994) (15,234) (1,477) - (529) (529) 80600000 47110 CONTRIBUTIONS & DONATIONS (703) (643) - 998 - (155) (200) 80600000 48110 MISCELLANEOUS RECEIPTS - (12) - (977) - - - 80600000 Total Public Benefits Charges Fund Revenue (414,229) (428,716) (474,693) (406,584) (417,490) (418,174) (430,729) PUBLIC BENEFIT EXPENSES 80626500 51110 REGULAR SALARIES & WAGES 40,367 38,350 67,224 28,545 43,175 30,184 - 80626500 51120 NON-REGULAR SALARIES & WAGES 146 - - 2,341 - - - 80626500 51130 OVERTIME SALARIES & WAGES - 3 - 49 - - - 80626500 51150 ACCRUED SALARIES & BENEFITS (102) 40 - (622) - - - 80626500 51210 RETIREMENT (PERS)7,215 9,038 17,060 7,231 11,969 8,008 - 80626500 51220 INSURANCE 6,288 7,439 13,393 900 1,365 1,300 - 80626500 51230 WORKERS COMP 1,687 1,641 3,529 1,736 1,790 1,238 - 80626500 51240 MEDICARE 592 566 975 391 609 373 - 80626500 51250 UNEMPLOYMENT 428 398 672 318 429 308 - 80626500 51260 FICA - - - 145 - - - 80626500 51290 CELL PHONE STIPEND - - - 17 29 27 - 80626500 52100 CONTRACTED SERVICES 630,651 1,077,579 - - 40,000 - - 80626500 52130 EDUCATIONAL & MARKETING MATL'S - - 15,000 1,237 15,000 5,000 - 80626500 52131 ASSISTANCE TO SENIORS - - 150,000 156,880 150,000 150,000 150,000 80626500 52132 EMERGENCY ASSISTANCE - - 61,000 24,462 61,000 45,000 40,000 80626500 52133 MONTHLY DISCOUNT PROGRAM - - 55,000 105,479 60,000 100,000 60,000 80626500 52134 CONTRACT ADMINISTRATION - - 13,000 - 13,000 - - 80626500 52135 ENERGY CONSERVATION PROGRAM - - 353,329 124,446 300,000 82,000 60,000 80626500 52136 PHOTOVOLTAIC RATES/INCENTIVE - - 150,000 3,608 150,000 80,000 150,000 80626500 52137 PUBLIC BENEFITS PROGRAM MGMT - - 85,091 48,641 65,000 50,000 50,000 80626500 52138 NCPA PUBLIC BENEFITS PROGRAM - - - - 5,000 - - 80626500 52139 RESEARCH, DEVELOPMENT & DEMO - - 25,000 7,690 30,000 10,000 - 80626500 54100 SUPPLIES - 51 3,000 - 2,500 - - 80626500 57100 CONFERENCE & TRAINING - - 2,000 - 2,000 - - 80626500 61100 GENERAL GOVERNMENT ALLOCATION 3,989 4,138 4,234 3,710 - - - 80626500 61200 PURCHASING ALLOCATION 331 318 377 549 - - - 80626500 61300 BILLING & COLLECTION ALLOCATION 3,913 3,409 3,819 3,724 - - - 80626500 61500 INSURANCE ALLOCATION - - - - - - 1,456 80626500 62100 CENTRAL SERVICES ALLOCATION 3,989 4,138 4,234 3,709 - - 27,002 80626500 Total Public Benefit Expenses 699,493 1,147,110 1,027,937 525,187 952,866 563,438 538,458 220 ACCOUNT NO. 80626500 DEPARTMENT REQUEST 52131 Assistance to Seniors 150,000$ 52132 Emergency Assistance 40,000$ 52133 Monthly Discount Program 60,000$ 52135 Energy Conservation Program 60,000$ 52136 Photovoltaic Rates/Incentive 150,000$ 52137 Public Benefits Program Management 50,000$ 61500 Insurance Allocation 1,456$ General Governmental Building's share of the Citywide costs of: General liability, Liability claims & investigation, Property. 62100 Central Services Allocation 27,002$ Annual allocation for general government serivces. City Council 1,913$ City Clerk 2,093$ City Manager 6,015$ Administrative Support 1,281$ Miscellaneous General Government 2,073$ Accounting 10,564$ City Attorney 3,051$ Treasurer 13$ 538,458$ BUDGET DETAIL PUBLIC BENEFITS FISCAL YEAR 2015-16 DEPARTMENT TOTAL 80625600 221 222 WATER ENTERPRISE FUND BUDGET Fiscal Year 2015-16 Water Administration, Production and Distribution The W ater Division’s budget is made up of three separate budgets including Administration, Production and Distribution. The Waste Water Collection budget is closely coordinated with the Water distribution budget as the amount of water distributed directly correlates to the amount of waste water that needs to be collected. The same crew maintains both the collection and distribution systems. The cost of these operations is proportioned to the individual funds as calculated on the year prior and applied to the current year. The water system is run by approximately 19 full and part time employees. Many of th e part time employees are full time and funded by other budgets for other duties they perform. MAJOR ACCOMPLISHMENTS OF FY 2014-15:  Wells #7 and #8 have been switched from chlorine gas to liquid chlorine.  Well #9 design is in progress, bid documents will be prepared and ready for construction.  Water Rate Study is in process.  Updated connection fees were adopted. PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16:  Calvert Court and Willow Ave water main replacement project.  Rehabilitate well #4.  Construction of well #9. SIGNIFICANT CHANGES:  None 82024410 82024411 82024414 223 $2,329,148 $2,386,906 $2,948,150 $3,279,025 $3,089,733 $3,099,100 $4,273,145 $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 $4,500,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year-End FY 2015 Budget FY 2016 Water Enterprise Fund Expenses Water Enterprise Total 224 Estimated Difference Actual Actual Actual Actual Budget Year-End Budget From Estimated FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 2015 2016 FY 2015 Water Revenues: Charges for Services: Water Service Charges - Inside 2,373,920$ 3,572,532$ 4,375,343$ 5,442,999$ 5,698,532$ 5,167,180$ 5,218,853$ 51,673$ 1% Water Service Charges - Outside 7,594 8,906 9,526 6,723 36,873 - - - 0% Water Service Charges - Fire 131,828 201,121 242,499 288,868 302,227 295,937 298,896 2,959 1% Municipal Water 144,020 216,997 277,351 196,781 345,663 177,964 179,742 1,778 1% Water Connection Revenues - - 5,000 11,930 - 11,777 11,896 119 100% Other 37,196 36,763 16,997 113,028 18,200 79,212 84,632 5,420 30% Total Water Revenues 2,694,558 4,036,319 4,926,716 6,060,329 6,401,495 5,732,070 5,794,019 61,948 1% Water Operating Expenses: Water: Meter Reading*63,020 84,724 108,177 95,367 92,410 92,279 - (92,279) -100% Water 734,811 674,234 911,218 875,574 995,647 1,181,082 1,115,183 (65,899) -7% Production Operations & Management 1,049,385 1,100,661 1,293,571 1,146,816 1,175,563 1,154,130 1,273,226 119,096 10% Distribution Operations & Maintenance 426,950 507,014 599,912 661,268 628,947 631,609 747,228 115,619 18% Sub Total Water Operation Expenses 2,274,166 2,366,633 2,912,877 2,779,025 2,892,567 3,059,100 3,135,637 76,537 3% Transfers 5,273 20,273 35,273 500,000 40,000 40,000 1,137,508 Sub Total Other Water Expenses 54,982$ 20,273$ 35,273$ 500,000$ 197,166$ 40,000$ 1,137,508$ 1,097,508$ 557% Total Water Enterprise Fund Operating Expenses 2,329,148$ 2,386,906$ 2,948,150$ 3,279,025$ 3,089,733$ 3,099,100$ 4,273,145$ 1,174,045$ 38% Increase (Decrease) in Reserve 365,410$ 1,649,413$ 1,978,566$ 2,781,304$ 3,311,762$ 2,632,970$ 1,520,874$ *Meter Reading has been moved 20524412 The following Capital Expenses were removed in order to more easily compare operating expenses. If added back, this fund can be tied back to the Financial Statements. Capital 54,982 111,696 53,266 197,166 197,166 72,146 124,580 Water Enterprise Fund Summary % 225 Water Enterprise Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End Budget ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 FY 2016 WATER FUND REVENUE 82000000 44170 PLAN CHECK FEES - (559) (1,000) 3,269 - - - 82000000 44745 WATER INSIDE-3/4"" METER (1,457,447) (2,179,297) (2,669,359) (3,149,450) (3,326,821) (2,976,841) (3,006,610) 82000000 44746 WATER INSIDE-1"" METER (191,203) (276,592) (338,670) (390,504) (422,085) (376,328) (380,092) 82000000 44747 WATER INSIDE-1 1/2"" METER (193,862) (295,128) (362,033) (437,066) (451,202) (412,940) (417,070) 82000000 44748 WATER INSIDE-2"" METER (256,414) (389,755) (474,856) (595,469) (591,813) (578,267) (584,050) 82000000 44749 WATER INSIDE-3"" METER (135,116) (206,535) (253,906) (304,687) (316,443) (296,693) (299,660) 82000000 44750 WATER INSIDE-4"" METER (93,366) (143,936) (179,032) (416,661) (468,670) (390,310) (394,213) 82000000 44751 WATER INSIDE-6"" METER (46,512) (81,290) (97,487) (149,162) (121,498) (135,800) (137,158) 82000000 44752 WATER OUTSIDE-3/4"" METER (1,817) (2,039) (2,246) (2,368) (27,800) - - 82000000 44753 OUTSIDE WATER-1"" METER (1,899) (3,049) (3,073) (2,862) (3,830) - - 82000000 44754 OUTSIDE WATER-2"" METER (3,879) (3,818) (4,207) (1,493) (5,243) - - 82000000 44755 FIRE SERVICE-2"" METER (3,056) (3,545) (4,454) (5,740) (5,551) (6,555) (6,621) 82000000 44756 FIRE SERVICE-4"" METER (47,650) (76,496) (95,523) (113,152) (119,050) (116,591) (117,757) 82000000 44757 FIRE SERVICE-6"" METER (81,122) (121,080) (142,522) (169,975) (177,626) (172,791) (174,519) 82000000 44758 MUNICIPAL METERED (235) (56) (78) - (97) - - 82000000 44759 MUNICIPAL WATER-3/4"" METER (7,033) (9,653) (12,738) (20,179) (15,875) (17,995) (18,175) 82000000 44760 MUNICIPAL WATER-1"" METER (3,168) (4,282) (5,648) (5,366) (7,039) (4,707) (4,754) 82000000 44761 MUNICIPAL WATER-1 1/2"" METER (6,637) (10,035) (13,422) (11,749) (16,728) (9,710) (9,806) 82000000 44762 MUNICIPAL WATER-2"" METER (550) (21,020) (30,385) (49,147) (37,869) (38,566) (38,951) 82000000 44763 MUNICIPAL WATER-3"" METER (17,502) (29,321) (33,351) (46,044) (41,566) (47,361) (47,835) 82000000 44764 MUNICIPAL WATER-4"" METER (101,050) (131,974) (166,716) (48,449) (207,778) (43,558) (43,993) 82000000 44765 MUNICIPAL WATER-6"" METER (7,845) (10,657) (15,013) (15,847) (18,711) (16,067) (16,227) 82000000 44766 SERVICE CHARGES (12,246) (11,604) - (11,930) (8,000) (11,778) (11,896) 82000000 44767 SERVICE CHARGES - NEW SERVICE - - (5,000) - - - (5,415) 82000000 44768 BACKFLOW PREVENTION (4,395) (4,815) (4,635) (5,205) - (5,300) (5,300) 82000000 44830 REIMBURSABLE JOBS (16,849) (6,577) (5,000) (34,909) (10,000) (3,500) (3,500) 82000000 46110 INTEREST ON INVESTMENTS (3,607) (9,983) (6,362) (67,464) (100) (68,262) (68,262) 82000000 48110 MISCELLANEOUS RECEIPTS (100) (3,226) - (8,718) (100) (2,150) (2,155) 82000000 Total Water Fund Revenue (2,694,558) (4,036,319) (4,926,716) (6,060,329) (6,401,495) (5,732,070) (5,794,019) WATER EXPENSES 82024410 51110 REGULAR SALARIES & WAGES 90,166 72,612 136,045 128,686 127,948 154,290 241,972 82024410 51120 NON-REGULAR SALARIES & WAGES - - - - - 4,376 - 82024410 51130 OVERTIME SALARIES & WAGES - 11 157 269 108 1,500 1,500 82024410 51140 STAND-BY SALARIES & WAGES - - - - - - - 82024410 51210 RETIREMENT (PERS)16,361 16,953 34,867 32,537 35,203 43,728 69,960 82024410 51220 INSURANCE 15,604 12,062 21,600 12,170 13,652 11,636 16,411 82024410 51230 WORKERS COMP 3,846 3,240 7,151 7,729 5,865 7,021 10,631 82024410 51240 MEDICARE 1,357 1,074 1,977 1,847 1,791 2,114 3,638 82024410 51250 UNEMPLOYMENT 1,075 787 1,360 1,413 1,398 1,678 2,521 82024410 51260 FICA 14 20 - - - - - 82024410 51290 CELL PHONE STIPEND - - - 522 604 754 679 82024410 52100 CONTRACTED SERVICES 118,565 81,447 210,050 147,279 120,000 587,000 150,000 82024410 52180 SECURITY SERVICES 344 344 - 343 - 500 - 82024410 54100 SUPPLIES 1,750 2,810 8,000 4,001 6,000 5,000 5,000 82024410 54101 POSTAGE 232 300 400 162 500 400 500 82024410 55100 TELEPHONE 4,133 3,904 4,000 3,988 4,000 4,000 4,200 82024410 55210 UTILITIES 6,009 5,060 - 4,666 - 3,225 - 82024410 56120 EQUIPMENT MAINTENANCE & REPAIR - - 500 - 250 150 300 82024410 56130 EXTERNAL SERVICES 5 14 - - 200 100 200 82024410 56210 FUEL & FLUIDS (128) (55) - - 200 100 200 82024410 56300 BUILDING MAINT. & REPAIR 4,960 2,174 - - - - - 82024410 57100 CONFERENCE & TRAINING 668 308 1,700 3,612 3,500 3,500 4,000 82024410 57300 MEMBERSHIPS & SUBSCRIPTIONS 1,465 1,896 4,000 3,342 2,000 2,000 2,200 82024410 58201 WATER PURCHASES 37,600 37,600 37,600 37,600 37,600 - 37,600 82024410 59101 FEES 4,170 6,438 10,000 1,907 10,000 10,000 10,000 82024410 59400 OTHER EXPENSES 21,150 33,891 6,000 23,109 12,000 12,000 12,000 82024410 61100 GENERAL GOVERNMENT ALLOCATION 116,166 117,581 158,577 167,929 - - - 82024410 61200 PURCHASING ALLOCATION 34,532 33,222 - 22,093 - - 15,844 82024410 61300 BILLING & COLLECTION ALLOCATION 135,211 117,796 131,952 128,669 - - 224,212 82024410 61410 RENT ALLOCATION 1,403 4,312 673 673 673 673 - 82024410 61420 BUILDING MAINTENANCE ALLOCATION - - 2,269 - 2,284 2,284 2,553 82024410 61422 IT ALLOCATION - - - - - - 47,681 82024410 61425 ALLOCATED UTILITIES - - 436 - 511 511 508 82024410 61430 CORP YARD ALLOCATION 7,937 7,937 - - - - 11,797 82024410 61500 INSURANCE ALLOCATION 32,916 35,062 35,784 35,784 - - 49,228 82024410 61700 DISPATCH 10,000 10,000 10,000 10,000 10,000 10,000 10,000 82024410 62100 CENTRAL SERVICES ALLOCATION 67,299 65,437 86,120 95,243 599,360 312,542 179,848 82024410 Total Water Expenses 734,811 674,234 911,218 875,574 995,647 1,181,082 1,115,183 Water Fixed Assets 82024410 80100 MACHINERY & EQUIPMENT - - - - - 5,706 - 82024410 Total Water Fixed Assets - - - - - 5,706 - 226 Water Enterprise Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End Budget ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 FY 2016 WATER TRANSFERS 82024410 94500 LEASE PAYMENTS 5,273 5,273 5,273 200,000 - - - 82024410 95220 TRANSFER TO FIXED ASSET FUND - - 15,000 50,000 - - - 82024410 Total Water Transfers 5,273 5,273 20,273 250,000 - - - PRODUCTION OPERATIONS & MANAGEMENT EXPENSES 82024411 51110 REGULAR SALARIES & WAGES 252,489 229,259 237,626 271,444 314,660 292,506 315,959 82024411 51120 NON-REGULAR SALARIES & WAGES 11,868 9,809 8,080 1,487 23,080 - 3,300 82024411 51130 OVERTIME SALARIES & WAGES 10,679 6,997 12,422 15,072 13,494 13,494 13,500 82024411 51140 STAND-BY SALARIES & WAGES 22,690 22,983 11,760 24,245 26,987 23,519 26,000 82024411 51210 RETIREMENT (PERS)45,456 53,319 62,639 71,018 87,131 81,751 95,208 82024411 51220 INSURANCE 42,476 47,493 53,456 51,434 62,878 61,519 61,471 82024411 51230 WORKERS COMP 12,280 11,366 14,169 19,530 16,676 16,891 15,948 82024411 51240 MEDICARE 2,882 3,175 3,914 4,217 4,268 4,411 5,443 82024411 51250 UNEMPLOYMENT 3,100 2,759 2,575 3,571 3,968 4,036 3,766 82024411 51260 FICA 736 608 501 92 1,431 8 205 82024411 51290 CELL PHONE STIPEND - - - 1,204 1,314 1,611 1,608 82024411 52100 CONTRACTED SERVICES 43,042 84,208 70,900 38,331 80,000 37,700 77,500 82024411 52180 SECURITY SERVICES 539 626 700 539 700 700 700 82024411 54100 SUPPLIES 15,766 9,781 15,000 18,257 14,000 24,000 20,000 82024411 54101 POSTAGE - 4 500 190 300 300 300 82024411 54102 SMALL TOOLS 869 804 1,500 1,866 2,000 2,000 3,500 82024411 55100 TELEPHONE 1,732 1,669 5,500 2,151 2,300 2,300 2,300 82024411 55210 UTILITIES 298,313 305,351 378,000 318,988 320,000 250,000 300,000 82024411 56110 CITY GARAGE - PARTS 4,006 228 70 655 655 655 1,635 82024411 56111 CITY GARAGE - LABOR 10,615 6,075 1,858 17,493 23,493 23,493 8,370 82024411 56120 EQUIPMENT MAINTENANCE & REPAIR 24,099 48,426 116,565 39,423 65,000 60,000 60,000 82024411 56130 EXTERNAL SERVICES - 2,641 3,000 4,218 6,000 4,000 6,000 82024411 56210 FUEL & FLUIDS 9,744 11,975 15,000 9,309 10,000 8,000 10,000 82024411 56300 BUILDING MAINT. & REPAIR 1,522 2,273 8,000 1,797 6,000 6,000 6,000 82024411 57100 CONFERENCE & TRAINING 3,143 2,560 7,000 7,231 10,000 14,000 10,000 82024411 57300 MEMBERSHIPS & SUBSCRIPTIONS 1,846 1,853 3,500 2,930 3,200 3,200 3,500 82024411 58202 WATER TREATMENT PLANT CHEMICAL 35,529 33,042 40,000 22,179 35,000 27,000 30,000 82024411 59101 FEES 13,005 20,457 37,300 17,640 41,028 9,000 9,000 82024411 70101 LOAN PAYMENTS MADE 180,958 180,920 182,036 (1,731) - - - 82024411 70102 BOND INTEREST PAYMENTS - - - 48,840 - 43,999 38,999 82024411 70202 BOND PRINCIPAL PAYMENTS - - - 133,196 - 138,037 143,014 82024411 Total Production Operations & Management Expenses 1,049,385 1,100,661 1,293,571 1,146,816 1,175,563 1,154,130 1,273,226 PRODUCTION OPERATIONS & MANAGEMENT FIXED ASSETS 82024411 80100 MACHINERY & EQUIPMENT 203 24,090 16,600 19,781 30,000 60,874 - 82024411 80210 LAND ACQUISITION - 70,126 - - - - - 82024412 80100 MACHINERY & EQUIPMENT - 7,871 - - - - - 82024411 Total Production Operations & Management Fixed Assets 3,691 104,087 102,250 21,006 115,650 60,874 - PRODUCTION OPERATIONS & MANAGEMENT TRANSFERS 82024411 94301 TRANSFERS TO RESERVES - - - - - - - 82024411 95220 TRANSER TO FIXED ASSET FUND - - - 200,000 - - 200,000 82024411 Total Production Operations & Management Transfers - - - 200,000 - - 200,000 82024411 Total 1,049,588 1,194,876 1,310,171 1,366,596 1,205,563 1,215,004 1,473,226 METER READING EXPENSES 82024412 51110 REGULAR SALARIES & WAGES 31,113 48,469 53,993 51,416 52,514 49,040 - 82024412 51120 NON-REGULAR SALARIES & WAGES 11,653 5,902 14,616 8,970 7,528 7,528 - 82024412 51130 OVERTIME SALARIES & WAGES - 70 - 6 - - - 82024412 51210 RETIREMENT (PERS)5,093 11,366 13,562 11,780 14,680 15,481 - 82024412 51220 INSURANCE 7,687 9,641 13,674 11,561 12,333 12,444 - 82024412 51230 WORKERS COMP 1,757 2,326 3,602 3,845 3,053 2,960 - 82024412 51240 MEDICARE 513 813 995 774 892 848 - 82024412 51250 UNEMPLOYMENT 438 565 686 703 731 697 - 82024412 51260 FICA 344 366 906 463 467 - - 82024412 51290 CELL PHONE STIPEND - - - 152 212 115 - 82024412 54100 SUPPLIES 1,725 1,293 2,000 2,326 - 722 - 82024412 55100 TELEPHONE 32 201 250 - - - - 82024412 56110 CITY GARAGE - PARTS 265 39 21 - - - - 82024412 56111 CITY GARAGE - LABOR 138 1,042 572 - - - - 82024412 56120 EQUIPMENT MAINTENANCE & REPAIR 1,895 1,751 2,200 2,070 - 2,086 - 82024412 56130 EXTERNAL SERVICES - 296 500 622 - 40 - 82024412 56210 FUEL & FLUIDS 366 584 600 679 - 318 - 82024412 Total Meter Reading Expenses 63,020 84,724 108,177 95,367 92,410 92,279 - *Meter Reading has moved to 20924412 WATER CONNECTION FEE TRANSFER 82024413 95822 TRANSFER TO WATER CONNECTION FEE - - - - - - 887,508 82024413 Total Water Connection Fee Transfer - - - - - - 887,508 DISTRIBUTION OPERATIONS & MAINTENANCE EXPENSES 227 Water Enterprise Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End Budget ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 FY 2016 82024414 51110 REGULAR SALARIES & WAGES 199,708 233,440 230,852 259,710 222,567 244,254 309,831 82024414 51120 NON-REGULAR SALARIES & WAGES - - - 5,179 - 6,760 8,250 82024414 51130 OVERTIME SALARIES & WAGES 3,791 7,150 5,500 7,541 9,716 9,716 9,500 82024414 51140 STAND-BY SALARIES & WAGES 10,489 11,351 10,658 13,526 14,141 14,141 14,000 82024414 51150 ACCRUED SALARIES & BENEFITS 3,617 709 6,411 6,928 - - - 82024414 51210 RETIREMENT (PERS)34,271 53,693 57,602 68,417 66,859 68,670 91,818 82024414 51220 INSURANCE 36,226 55,234 56,008 59,661 60,527 61,331 75,913 82024414 51230 WORKERS COMP 8,489 9,897 10,712 18,554 12,948 14,248 16,626 82024414 51240 MEDICARE 3,087 3,692 3,545 3,911 3,315 3,533 5,676 82024414 51250 UNEMPLOYMENT 2,256 2,598 2,529 3,380 3,076 3,368 3,923 82024414 51260 FICA 368 405 243 321 446 422 511 82024414 51290 CELL PHONE STIPEND - - 52 942 27,933 1,615 1,706 82024414 52100 CONTRACTED SERVICES - - 95 - 20,000 19,000 18,500 82024414 54100 SUPPLIES 75,771 79,675 92,980 105,109 75,000 95,425 95,000 82024414 54102 SMALL TOOLS 2,179 4,789 5,233 4,067 5,300 5,300 5,300 82024414 55100 TELEPHONE 193 238 259 40 2,000 200 200 82024414 55210 UTILITIES - - - - 5,080 - - 82024414 56110 CITY GARAGE - PARTS 648 566 479 587 587 587 2,982 82024414 56111 CITY GARAGE - LABOR 17,280 15,102 12,796 15,683 15,683 15,683 20,642 82024414 56120 EQUIPMENT MAINTENANCE & REPAIR 177 1,000 1,119 - - 1,500 1,500 82024414 56130 EXTERNAL SERVICES 9,232 4,377 11,175 9,493 7,000 10,000 7,000 82024414 56210 FUEL & FLUIDS 17,008 17,466 22,494 29,072 16,000 18,000 18,000 82024414 57100 CONFERENCE & TRAINING 1,816 5,033 3,008 3,580 6,650 6,650 6,650 82024414 57300 MEMBERSHIPS & SUBSCRIPTIONS - 225 - 125 125 2,200 2,200 82024414 58510 REIMBRSABLE JOBS - - - 9,926 30,000 - 30,000 82024414 59101 FEES 343 377 522 535 800 1,500 1,500 82024414 61200 PURCHASING ALLOCATION - - 39,536 15,781 - - - 82024414 61410 RENT ALLOCATION - - 4,312 4,312 - 4,312 - 82024414 61422 IT ALLOCATION - - - - - - - 82024414 61430 CORP YARD ALLOCATION - - 21,793 14,889 23,194 23,194 - 82024414 Total Distribution Operations & Maintenance Expenses 426,950 507,014 599,912 661,268 628,947 631,609 747,228 DISTRIB OPERATIONS & MAINT FIXED ASSETS 82024414 80100 MACHINERY & EQUIPMENT 51,290 7,609 52,133 52,365 58,000 58,000 - 82024414 Total Distrib Operations & Maint Fixed Assets 51,290 7,609 52,133 52,365 58,000 58,000 - DISTRIB OPERATIONS & MAINT TRANSFERS 82024414 94301 TRANSFERS TO RESERVES - 15,000 15,000 - 40,000 40,000 50,000 82024414 95220 TRANSER TO FIXED ASSET FUND - - - 50,000 - - - 82024414 Total Distribution Operations & Maint Transfers - 15,000 15,000 50,000 40,000 40,000 50,000 WATER PRODUCTION CAPITAL TRANSFERS 82024415 94400 DEPRECIATION 589,461 591,947 591,738 640,945 - - 82024415 Total WATER PRODUCTION CAPITAL 589,461 591,947 591,738 640,945 - - 82024414 Total Distribution Operations & Maintenance Expenses 478,240 529,624 667,045 763,634 726,947 729,609 797,228 Total Water Enterprise Expenses 478,240 - - - - - - 228 ACCOUNT NO. 82024410 51110 Salaries, Regular 241,972$ 1 Director of Public Works/City Engineer (13% Engineering, 5% Streets, 15% Landfill, 2% Corp Yard, 30% Wastewater Admin, 5% Garage) 30.00% 1 Director of Water & Sewer Utilities (50% Wastewater Admin)50.00% 1 Deputy Public Works Director (10% Engineering, 10% Streets, 20% Landfill, 10% Garage, 10% Corp Yard, 20% Wastewater Admin.) 20.00% 1 Senior Civil Engineer (30% Engineering, 35% Wastewater Admin.)35.00% 1 Public Works Program Analyst (10% Garage, 45% Wastewater Admin)45.00% 1 Engineering Technician (33.33% Engineering, 33.34% Wastewater Admin)33.33% 1 Development Permit Coordinator (33% Engineering, 45% Building Inspection, 8% Planning, 4% Wastewater Admin.) 10.00% 1 Administrative Secretary/Human Resources Assistant (5% Engineering, 5% Corp Yard, 15% Wastewater Admin., 15% Garage, 50% Human Resources) 10.00% 51130 Salaries Overtime 1,500$ Employee Benefits 103,840$ 51210 Retirement (PERS)69,960$ 51220 Group Insurance 16,411$ 51230 Workers Compensation Insurance 10,631$ 51240 Medicare 3,638$ 51250 Unemployment Insurance 2,521$ 51290 Cell Phone Stipend 679$ 52100 Contract Services 150,000$ Russian River Watershed Association Water Rights EIR Consultant Water conservation services Water Rights Consultant UWMP Urban Water Management Plan Miscellaneous 54100 Supplies 5,000$ Miscellaneous Office and Computer Supplies $5,000 Public Education Brochures (Water Conservation Brochures)$3,000 54101 Postage 500$ Conservation Letters, Miscellaneous Department Mailings. 55100 Telephone 4,200$ Land line and Fax. 56120 Equipment Maintenance and Repair 300$ Radios, Copy/Fax Machine, Printers, Plotter, GPS Equipment. 56130 External Services 200$ Outside Vendor Labor and Parts. 56210 Fuel & Fluids 200$ Fuel for Vehicles. 57100 Conference and Training 4,000$ American Water Works Association (AWWA) Conferences, Water Reuse Conferences, California Water Rights Seminars, GIS Training, Safety Training. 57300 Memberships & Subscriptions 2,200$ Underground Service Alert (USA)annual dues,CA Municipal Utilities Association, Western Water Magazine Subscription, CA Rural Water Association. 58201 Russian River Flood Control District Water Purchase 37,600$ Purchase 800 acre feet of water. BUDGET DETAIL WATER ADMINISTRATION FISCAL YEAR 2015-16 DEPARTMENT REQUEST 229 59101 Fees 10,000$ State Board of Equalization Water Rights Fee $5,000 CA Dept. of Health Services Water Permit Fee $5,000 59400 Other Expenses 12,000$ Bad Debt 61200 Purchasing Allocation 15,844$ Charge for Purchasing functions. 61300 Billing and Collection Allocation 224,212$ Charge for Billing and Collection functions. 61420 Building Maintenance Allocation 2,553$ Share of maintenance for Civic Center facility. 61422 IT Allocation 47,681$ Share of Information Technology services. 61425 Allocated Utilities 508$ Share of Civic Center Utilities. 61430 Corporation Yard Allocation 11,797$ Share of Corporation Yard charges. 61500 Insurance Allocation 49,228$ Share of the Citywide costs of liability and property insurance. 61700 Dispatch charges 10,000$ Share of charges for Dispatch services. 62100 Central Services Allocation 179,848$ Annual allocation for general government services. City Council 8,971$ City Clerk 9,812$ City Manager 28,202$ Administrative Support 6,006$ Miscellaneous General Government 9,719$ Accounting 49,530$ City Attorney 14,304$ Treasurer 14,466$ Human Resources/Risk Management 38,840$ DEPARTMENT TOTAL 24410 1,115,183$ 230 ACCOUNT NO. 82024411 DEPARTMENT REQUEST 51110 Salaries 315,959$ 1 Water Treatment Plant Supervisor 100.00% 1 Senior Water Treatment Plant Operator/Mechanic (1% Wastewater)99.00% 3 Water Treatment Plant Operator/Mechanic (1% Wastewater)99.00% 1 Environmental Lab Tech III (97% Wastewater)3.00% 51120 Non-Regular Salaries 3,300$ 1 On-Call Operator (250 hours)100% 51130 Overtime Salaries 13,500$ 51140 Stand-by Salaries 26,000$ Employee Benefits 183,649$ 51210 Retirement (PERS)95,208$ 51220 Group Insurance 61,471$ 51230 Workers Compensation Insurance 15,948$ 51240 Medicare 5,443$ 51250 Unemployment Insurance 3,766$ 51260 FICA 205$ 51290 Cell Phone Stipend 1,608$ 52100 Contract Services 77,500$ Laboratory Testing Services, Publish Consumer Confidence Report, Reservoir Inspection, SCADA Maintenance and Repair, Watershed Sanitary Survey, Emergency Generator Service. 52180 Security Systems 700$ Additional Alarms for New Facilities. 54100 Supplies 20,000$ Electrical, Plumbing, Lab Testing, Water Sampling, Training, Personal Protective Equipment and Miscellaneous Supplies. 54101 Postage 300$ 54102 Small Tools 3,500$ Replacement of Shop Tools. 55100 Telephone 2,300$ Telephones, Pagers, Auto-dialer, DSL line and Various Contract Communication Lines. 55210 Utilities 300,000$ Electricity for Water Treatment Plant, Reservoirs, Wells, and Booster Pump Stations. 56110 City Garage - Parts 1,635$ Annual allocation for City Garage parts for vehicles and equipment. 56111 City Garage - Labor 8,370$ Annual allocation for City Garage labor for vehicles and equipment. 56120 Equipment Maintenance and Repair 60,000$ Pumping Parts and Materials and Air Compressor Maintenance.$30,000 Water Treatment Parts and Materials.$30,000 56130 External Services 6,000$ Outside Vendor Labor and Parts. BUDGET DETAIL PRODUCTION OPERATIONS & MANAGEMENT FISCAL YEAR 2015-16 231 56210 Fuels and Fluids 10,000$ Fuel for Emergency Generator, Auxiliary Engines at Wells and Booster Pumps, and Vehicles. 56300 Building Maintenance and Repair 6,000$ Building Maintenance and Repair for Water Treatment Plant and Wells. 57100 Conference and Training 10,000$ Operator Certification CEUs, AWWA Conferences, Safety Training, Training for New EPA Regulations. 57300 Memberships and Subscriptions 3,500$ AWWA Dues and CA Rural Water Association Dues. 58202 Water Treatment Plant Chemicals 30,000$ Chemicals Used in the Water Treatment Process. 59101 Fees 9,000$ State Water Resources Board Annual Water Rights Fee, Annual HazMat Business Plan Fee, CDOH Annual Permit Fee, MCAQMD Permit Fee, Certificate Exam and Renewal Fees. 70102 Bond Interest Payments 38,999$ 70202 Bond Principal Payments 143,014$ 94301 Transfers to Fixed Asset Fund 200,000$ DEPARTMENT TOTAL 82024411 1,473,226$ 232 ACCOUNT NO. 82024414 51110 Salaries 309,831$ 1 Water, Sewer & Streets Supervisor (40% Wastewater, 20% Streets)40.00% 1 Water & Sewer Lead Worker (45% Wastewater)55.00% 4 Water & Sewer Attendant II (45% Wastewater)55.00% 3 Water & Sewer Attendant I (45% Wastewater)55.00% 1 Water & Sewer Service Attendant (20% Wastewater)80.00% 51120 Non-Regular Salaries 8,250$ 1 Seasonal Water & Sewer Attendant (1,000 hour) (45% Wastewater)55.00% 51130 Overtime Salaries 9,500$ 51140 Stand-by Salaries 14,000$ Employee Benefits 196,173$ 51210 Retirement (PERS)91,818 51220 Group Insurance 75,913 51230 Workers Compensation Insurance 16,626 51240 Medicare 5,676 51250 Unemployment Insurance 3,923 51260 FICA 511 51290 Cell Phone Stipend 1,706 52100 Contract Services 18,500$ Test and repair water meters; Pest Control Services, emergency repairs to system. 54100 Supplies 95,000$ Miscellaneous Office and Computer Supplies $8,000 Water System Repair Materials (pipe, blacktop, fire hydrant repair parts)$62,700 Uniforms $2,200 Safety Supply $2,100 54102 Small Tools 5,300$ Pavement Cutter/Blades, Air Compressor Hoses/Bits, Welding Material, Cut-Off Blades, etc. 55100 Telephone 200$ Land line and Fax. 56110 City Garage - Parts 2,982$ Annual allocation for City Garage parts for vehicles and equipment. 56111 City Garage - Labor 20,642$ Annual allocation for City Garage labor for vehicles and equipment. 56120 Equipment Maintenance and Repair 1,500$ iWater maintenance. 56130 External Services 7,000$ Outside Labor and Parts. 56210 Fuels and Fluids 18,000$ Fuel and Fluids for Vehicles. 57100 Conference and Training 6,650$ AWWA Conferences, Operator Certification CEUs, Underground Locator Training. BUDGET DETAIL DISTRIBUTION OPERATIONS & MAINTENANCE FISCAL YEAR 2015-16 233 57300 Memberships and Subscriptions 2,200$ AWWA Dues and CA Rural Water Association Dues. 58510 Reimbursable Jobs 30,000$ 59101 Fees 1,500$ Operator Certification Renewal Fees, Charges for DOT Drug Testing and Driver Physicals. 94301 Transfer to Reserves 50,000$ DEPARTMENT TOTAL 82024414 797,228$ 234 WASTEWATER ENTERPRISE FUND BUDGET Fiscal Year 2015-16 Wastewater Administration, Collection and Treatment The Waste Water Departments is comprised of three divisions: Administration, Collection and Treatment. The Administration division is responsible for all compliance, permitting, funding oversight, budgeting and assists the other divisions with technical assistance. The Collection division is closely coordinated with the Water Distribution Division of the Water Department as the same team of employees maintains and improves both systems. The Treatment Division is responsible for the operation and maintenance of the Waste Water Treatment Plant (WWTP) and all discharges from the WWTP The waste water system is run by approximately 23 full and part time employees. MAJOR ACCOMPLISHMENTS OF FY 2014-15:  Recycled water system design and permitting are in process and on schedule. The City received approximately $2.5M in grant funding for this project.  Plans and Specifications were prepared for the North State Sewer Main Replacement Project.  Rate Study is in process for the adoption of new rates. PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16:  Replacement of Sewer Main on North State Street.  Approval of Rate and Fee Study.  Approve a master plan for addressing the Inflow and Infiltration (I and I) into the collection system.  Nitrogen issue at plant fully understood by Council with a directed course of action. SIGNIFICANT CHANGES:  None 84024420 84024421 84024425 235 $6,168,820 $5,725,275 $5,613,743 $5,642,415 $8,100,697 $5,710,767 $7,280,155 $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 $9,000,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Wastewater Enterprise Fund Expenses Wastewater Enterprise Total 236 Estimated Difference Actual Actual Actual Actual Budget Year-End Budget From Estimated FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 2015 2016 FY 2015 Essu % for City 52.5%52.5%52.5%52.5%52.6%52.52%52.52% Essu % for UVSD 47.5%47.5%47.5%47.5%47.4%47.48%47.48% Wastewater Revenues: Charges for Services: Residential - City 2,306,395$ 2,412,663$ 2,676,813$ 2,838,913$ 2,707,993$ 2,801,434$ 2,905,846$ 104,412$ 4% Commercial - City 1,270,789 1,213,955 1,321,462 1,372,468 2,165,469 1,427,752 1,439,174 11,422 1% Multi Family - City 486,650 492,357 520,681 571,264 853,473 536,508 570,800 34,292 4% Connection Fees 1,069 1,490 - 30 - 125 - (125) 100% Other Revenues: Investment Income 244,402 163,141 38,116 67,109 73,377 41,905 67,109 25,204 34% Other 306,510 424,643 7,500 31,166 - 4,258 4,472 214 100% Sub Total City Wastewater Revenues 4,615,815 4,708,249 4,564,572 4,880,950 5,800,312 4,811,982 4,987,401 175,419 3% Charges for Service UVSD: UVSD Charges*2,051,863 4,638,775 2,266,440 1,515,612 3,240,713 1,161,693 2,393,448 1,231,755$ 38% Total Wastewater Operating Revenues 6,667,678$ 9,347,024$ 6,831,012$ 6,396,562$ 9,041,025$ 5,973,675$ 7,380,849$ 1,407,174$ 16% Wastewater Expenses by Department Wastewater Operations Wastewater Litigation - - - - - - 100,000 Wastewater 387,846 466,760 874,291 882,559 841,392 707,909 1,377,105 669,196 80% Wastewater Operations & Maintenance 567,883 550,339 720,922 563,585 563,585 612,812 572,516 (40,296) 52% Wastewater Treatment 1,766,515 1,847,470 2,526,293 1,814,602 2,592,262 2,280,848 2,749,869 469,021 18% Fines & Penalties 50,000 42,000 - - 50,000 76,000 100,000 24,000 48% Debt transfer 3,396,576 2,818,706 1,492,237 2,381,669 2,033,198 2,033,198 2,380,665 347,467 17% Total Wastewater Operating Expenses 6,168,820 5,725,275 5,613,743 5,642,415 8,100,697 5,710,767 7,280,155 1,569,388 19% Transfers 1,492,237$ 68,000$ 0% Increase (decrease) in reserve*498,858$ 3,621,749$ (274,968)$ 754,147$ 872,328$ 262,908$ 100,694$ (162,214) -19% ** Large increase in Miscellaneous General Government is Liability Property Insurance for $291,489 in 2015 the cost was $64,858. *** City Attorney costs increased for Litigation with UVSD. (This expense is not shared with UVSD) The following Capital Expenses were removed in order to more easily compare operating expenses. If added back, this fund can be tied back to the Financial Statements. Wastewater Capital 4,934,789$ 4,887,405$ 7,049,469$ 42,298$ -$ -$ -$ Wastewater Enterprise Fund Summary % **** Finance Accounting Charges increased due to additional time spent on UVSD by staff and for Billing & Collections. A complete detail of costs for this item can be found in the Billing and Collections service fund. 237 Wastewater Enterprise Fund Detail for Fiscal Year 2015/2016 Estimated UVSD City Actual Actual Actual ACTUAL Budget Year-End Budget 47.48%52.52% FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 2015 2016 ORG OBJ DESCRIPTION 84000000 42421 WASTE DISCHARGE PERMIT - (840) - (1,593) - - (1,593) 84000000 42422 GREASE TRAP PERMIT FEES CITY (175) (400) - (100) - - (100) 84000000 43190 STATE OTHER 13,711 (36,497) - - - - - 84000000 44170 PLAN CHECK FEES (50) (6,799) - (730) - (225) (700) 84000000 44621 SEWER 1 RESIDENCE (CITY)(1,546,938) (1,623,637) (1,793,339) (1,976,694) (1,814,307) (1,890,588) (1,975,713) 84000000 44622 SEWER 2 RESIDENCE (CITY)(158,543) (167,417) (186,057) (185,485) (188,036) (175,501) (186,905) 84000000 44623 SEWER 3 RESIDENCE (CITY)(33,224) (34,749) (39,467) (37,837) (40,127) (37,932) (38,236) 84000000 44624 SEWER 4 RESIDENCE (CITY)(100,114) (102,721) (116,366) (112,166) (117,408) (109,582) (112,459) 84000000 44625 SEWER RESIDENTIAL/UNIT (CITY (467,576) (484,140) (541,584) (536,730) (548,115) (587,831) (592,533) 84000000 44626 SEWER COMMERCIAL (CITY)(205,009) (212,251) (218,521) (275,527) (358,013) (243,743) (245,693) 84000000 44627 SEWER COMM LOW PER UNIT CITY (622,619) (612,529) (667,679) (685,291) (1,094,392) (741,374) (747,305) 84000000 44628 SEWER COMM MODERATE/UNIT CIT (85,731) (84,471) (91,649) (93,485) (150,125) (119,083) (120,036) 84000000 44629 SEWER COMM MEDIUM/UNIT CITY (52,314) (58,162) (57,203) (47,900) (93,558) (52,412) (52,831) 84000000 44630 SEWER COMM HIGH/UNIT CITY (305,115) (246,541) (286,410) (270,264) (469,381) (271,140) (273,309) 84000000 44631 SEWER APARTMENTS CITY (386,721) (403,179) (413,581) (464,453) (677,883) (434,190) (464,664) 84000000 44632 SEW LAT INSPECTION FEE-CITY (1,019) (1,100) (1,000) (1,550) - (2,063) (2,079) 84000000 44633 SEWER MOBILE HOMES CITY (99,929) (89,179) (107,100) (106,810) (175,590) (102,318) (106,136) 84000000 44640 CONNECTION FEES (50) (390) - (30) - (125) - 84000000 44732 SEW LAT INSPECTION FEE-UVSD (650) (450) (400) (300) - (245) - 84000000 44734 UVSD CHARGES (2,051,213) (2,770,136) (2,266,440) (1,515,512) (3,240,713) (1,161,693) (2,393,448) 84000000 44830 REIMBURSABLE JOBS (5,564) (20,166) (6,100) 324 - - - 84000000 46110 INTEREST ON INVESTMENTS (43,043) (24,235) (38,116) (67,109) (73,377) (41,905) (67,109) 84000000 46116 MISCELLANEOUS INCOME (354,640) (2,308) - (1,000) - - 84000000 48110 MISCELLANEOUS RECEIPTS - - - (16,318) - (1,725) 84000000 Total (6,506,526) (6,982,297) (6,831,012) (6,396,562) (9,041,025) (5,973,675) (7,380,849) WASTEWATER LITIGATION 84014000 52140 LITIGATION EXPENSES - - - - - - 100,000 84014000 Total Wastewater Litigation - - - - - - 100,000 *Litigation expenses are for UVSD detachment and not to be allocated. WASTEWATER EXPENSES 84024420 51110 REGULAR SALARIES & WAGES 127,108 129,180 189,015 158,850 160,438 148,679 234,340 111,265 123,075 84024420 51120 NON-REGULAR SALARIES & WAGES - - - - - 4,376 - - - 84024420 51130 OVERTIME SALARIES & WAGES (47) 11 - 807 270 1,500 1,500 712 788 84024420 51140 STAND-BY-SALARIES &WAGES - - - - - - - - - 84024420 51150 ACCRUED SALARIES & BENEFITS 20,497 10,277 - (4,547) - - - - - 84024420 51210 RETIREMENT (PERS)23,240 30,396 48,672 40,610 44,174 41,724 67,816 32,199 35,617 84024420 51220 INSURANCE 20,904 21,744 38,343 14,418 16,107 13,370 16,200 7,692 8,508 84024420 51230 WORKERS COMP 5,442 5,805 9,932 9,538 7,330 6,849 10,317 4,899 5,418 84024420 51240 MEDICARE 1,914 1,945 2,745 2,283 2,248 2,079 3,529 1,676 1,853 84024420 51250 UNEMPLOYMENT 1,493 1,409 1,890 1,744 1,749 1,646 2,445 1,161 1,284 84024420 51260 FICA 14 20 0 - - - - - - 84024420 51290 CELL PHONE STIPEND - - - 686 776 750 695 330 365 84024420 52100 CONTRACTED SERVICES 40,054 106,914 400,265 33,961 215,000 90,000 220,000 104,456 115,544 84024420 52120 LABOR CHARGES FROM OTHER DEPTS - - 157 - - - - - - 84024420 52180 SECURITY SERVICES 344 344 351 - - - - - - 84024420 54100 SUPPLIES 4,323 3,082 7,000 4,677 7,000 6,000 6,000 2,849 3,151 84024420 54101 POSTAGE 474 334 1,000 250 800 300 500 237 263 84024420 55100 TELEPHONE 1,692 1,974 2,270 519 - 508 600 285 315 84024420 55210 UTILITIES - - - - - - - - - 84024420 56120 EQUIPMENT MAINTENANCE & REPAIR - - 400 - 280 150 300 142 158 84024420 56210 FUEL & FLUIDS - - 100 - 300 150 300 142 158 84024420 56300 BUILDING MAINT. & REPAIR - - - - - - - - - 84024420 57100 CONFERENCE & TRAINING 167 1,097 2,500 3,555 4,000 4,000 4,000 1,899 2,101 84024420 57300 MEMBERSHIPS & SUBSCRIPTIONS 1,230 432 1,660 1,941 1,900 1,900 2,000 950 1,050 84024420 59100 PROPERTY TAXES PAID - - - - - - - - - 84024420 59101 FEES - - - 239 300 300 300 142 158 84024420 59400 OTHER EXPENSES 22,964 29,478 11,000 19,059 16,000 14,000 16,000 7,597 8,403 84024420 61100 GENERAL GOVERNMENT ALLOCATION - - - 209,802 - - - - - 84024420 61200 PURCHASING ALLOCATION - - - 23,877 - - 38,273 18,172 20,101 84024420 61300 BILLING & COLLECTION ALLOCATION - - - 130,345 - - 185,434 88,044 97,390 84024420 61410 RENT ALLOCATION - - - 901 - 901 - - - 84024420 61420 BUILDING MAINTENANCE ALLOCATION - - - 3,093 - 3,054 3,417 1,622 1,795 84024420 61422 IT ALLOCATION - - - - - - 52,404 24,881 27,523 84024420 61425 ALLOCATED UTILITIES - - - 685 - 685 680 323 357 84024420 61430 CORPORATION YARD ALLOCATION - - - - - - 10,829 5,142 5,687 84024420 61500 INSURANCE ALLOCATION - - - 60,094 - 223,201 105,976 117,225 84024420 61700 DISPATCH 10,000 10,000 10,000 10,000 10,000 10,000 10,000 4,748 5,252 84024420 62100 CENTRAL SERVICES ALLOCATION 106,034 112,320 146,991 155,172 352,720 354,988 266,025 126,309 139,716 84024420 94301 TRANSFERS TO RESERVES - - - - - - - - - 84024420 94700 FINES & PENALTIES - - - - - - - - - 84024420 95220 TRANSFER TO FIXED ASSET FUND - - - - - - - - - 84024420 95251 TRANSFTER TO SPECIAL PROJECTS - - - - - - - - - 84024420 Total Wasterwater Expenses 387,846 466,760 874,291 882,559 841,392 707,909 1,377,105 653,849 723,256 OPERATIONS & MAINTENANCE EXPENSES 84024421 51110 REGULAR SALARIES & WAGES 275,172 224,268 272,943 219,181 244,940 233,073 241,021 114,437 126,584 84024421 51120 NON-REGULAR SALARIES & WAGES 9,049 10,229 10,575 11,737 21,150 10,115 6,750 3,205 3,545 84024421 51130 OVERTIME SALARIES & WAGES 6,618 8,200 6,053 7,359 9,716 9,716 9,500 4,511 4,989 84024421 51140 STAND-BY SALARIES & WAGES 13,357 11,651 20,153 11,580 12,954 12,349 12,500 5,935 6,565 84024421 51150 ACCRUED SALARIES & WAGES - - - - - - - - - 84024421 51210 RETIREMENT (PERS)48,927 53,080 73,620 57,494 73,559 65,330 71,368 33,886 37,482 Account Number Distribution Wastewater Revenue 238 Wastewater Enterprise Fund Detail for Fiscal Year 2015/2016 Estimated UVSD City Actual Actual Actual ACTUAL Budget Year-End Budget 47.48%52.52% FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 2015 2016 ORG OBJ DESCRIPTION Account Number Distribution 84024421 51220 INSURANCE 51,577 53,214 67,359 49,365 55,938 56,549 55,727 26,459 29,268 84024421 51230 WORKERS COMP 12,020 9,930 16,261 16,169 13,817 13,627 12,818 6,086 6,732 84024421 51240 MEDICARE 4,421 3,730 4,491 3,419 3,546 3,386 4,380 2,080 2,300 84024421 51250 UNEMPLOYMENT 3,265 2,632 3,036 2,929 3,305 3,185 3,045 1,446 1,599 84024421 51260 FICA 502 635 656 734 484 621 419 199 220 84024421 51290 CELL PHONE STIPEND - - - 836 1,500 1,537 1,302 618 684 84024421 52100 CONTRACTED SERVICES - 12,158 20,000 4,195 23,000 45,994 23,000 10,920 12,080 84024421 52180 SECURITY SERVICES - - - 344 - 320 350 166 184 84024421 54100 SUPPLIES 57,614 55,662 55,000 67,807 51,500 35,961 36,000 17,093 18,907 84024421 54101 POSTAGE - - - - 100 100 100 47 53 84024421 54102 SMALL TOOLS 7,233 4,984 5,150 3,639 4,700 4,700 7,500 3,561 3,939 84024421 55100 TELEPHONE 415 1,132 758 2,396 2,400 2,400 2,400 1,140 1,260 84024421 55210 UTILITIES 1,708 2,027 1,900 1,887 1,900 1,900 1,900 902 998 84024421 56110 CITY GARAGE - PARTS 1,122 1,164 1,194 1,186 1,186 1,186 4,591 2,180 2,411 84024421 56111 CITY GARAGE - LABOR 29,960 31,073 31,876 31,669 31,669 31,669 16,945 8,045 8,900 84024421 56120 EQUIPMENT MAINTENANCE & REPAIR 8,512 7,636 16,000 3,087 9,900 9,900 9,900 4,701 5,199 84024421 56130 EXTERNAL SERVICES 15,970 29,041 29,091 21,486 10,000 10,000 10,000 4,748 5,252 84024421 56210 FUEL & FLUIDS 17,983 23,173 21,850 13,055 21,880 18,000 18,000 8,546 9,454 84024421 57100 CONFERENCE & TRAINING 1,059 1,427 3,700 380 3,700 3,700 3,700 1,757 1,943 84024421 57300 MEMBERSHIPS & SUBSCRIPTIONS 157 - 264 125 800 800 800 380 420 84024421 58510 REIMBRSABLE JOBS - - 30,000 7,396 10,000 5,000 10,000 4,748 5,252 84024421 59100 PROPERTY TAXES PAID - - 3,042 - 3,442 - - - - 84024421 59101 FEES 1,241 3,293 - 4,929 4,895 8,500 8,500 4,036 4,464 84024421 59400 OTHER EXPENSES - - 750 - - - - - - 84024421 61410 RENT ALLOCATION - - - 4,312 - - - - 84024421 61422 IT ALLOCATION - - - - - - - - 84024421 61425 ALLOCATED UTILITIES - - - - - - - - - 84024421 61430 CORP YARD ALLOCATION - - 25,200 14,889 23,194 23,194 - - - 84024421 61500 INSURANCE ALLOCATION - - - - - - - - - 84024421 61700 DISPATCH - - - - - - - - - 84024421 Total Operations & Maintenance Expenses 567,883 550,339 720,922 563,585 695,175 612,812 572,516 287,713 318,254 WASTEWATER TREATMENT EXPENSES 84024425 51110 REGULAR SALARIES & WAGES 488,209 466,014 572,490 516,202 536,205 479,841 519,261 246,545 272,716 84024425 51120 NON-REGULAR SALARIES & WAGES - - 28,000 - - - 15,000 7,122 7,878 84024425 51130 OVERTIME SALARIES & WAGES 27,041 24,439 39,996 19,883 23,209 16,000 23,000 10,920 12,080 84024425 51140 STAND-BY SALARIES & WAGES 21,968 20,963 23,332 21,681 22,670 21,980 22,500 10,683 11,817 84024425 51210 RETIREMENT (PERS)85,223 107,776 149,653 131,988 149,897 134,904 156,474 74,294 82,180 84024425 51220 INSURANCE 83,098 100,162 123,626 97,606 110,235 93,811 91,073 43,241 47,832 84024425 51230 WORKERS COMP 22,134 21,530 34,850 34,875 26,954 25,369 26,237 12,457 13,780 84024425 51240 MEDICARE 7,581 7,299 9,626 7,751 7,110 6,971 8,996 4,271 4,725 84024425 51250 UNEMPLOYMENT 5,593 5,226 6,240 6,378 6,422 6,032 6,207 2,947 3,260 84024425 51260 FICA - - 1,736 - - - 930 442 488 84024425 51280 OVERTIME/CALLOUT MEALS - - - - - - - - - 84024425 52100 CONTRACTED SERVICES 284,805 314,694 605,945 234,549 484,000 368,200 617,500 293,189 324,311 84024425 52180 SECURITY SERVICES 3,426 1,443 1,780 736 1,780 1,200 1,200 570 630 84024425 54100 SUPPLIES 24,493 29,421 34,000 35,634 35,000 35,000 35,000 16,618 18,382 84024425 54102 SMALL TOOLS 2,902 1,550 2,500 1,840 2,000 1,500 2,000 950 1,050 84024425 55100 TELEPHONE 3,984 3,772 5,100 3,798 4,000 4,000 4,000 1,899 2,101 84024425 55200 PG&E 10,318 8,341 10,000 7,212 9,000 8,700 9,000 4,273 4,727 84024425 55210 UTILITIES 325,366 314,541 360,000 285,333 300,000 282,700 300,000 142,440 157,560 84024425 56110 CITY GARAGE - PARTS 129 98 380 85 85 85 1,221 580 641 84024425 56111 CITY GARAGE - LABOR 3,429 2,603 10,149 2,262 2,262 2,262 8,267 3,925 4,342 84024425 56120 EQUIPMENT MAINTENANCE & REPAIR 65,319 196,920 213,860 241,937 200,000 150,000 200,000 94,960 105,040 84024425 56130 EXTERNAL SERVICES 2,207 6,101 3,500 3,167 3,500 3,500 3,500 1,662 1,838 84024425 56210 FUEL & FLUIDS 13,953 4,087 16,000 3,072 5,000 7,750 8,000 3,798 4,202 84024425 56300 BUILDING MAINT. & REPAIR 733 1,795 4,700 1,492 3,000 3,000 3,000 1,424 1,576 84024425 56504 FACILITY MAINTENANCE & REPAIR 1,130 86 1,000 283 500 500 500 237 263 84024425 57100 CONFERENCE & TRAINING 3,299 5,141 8,950 9,678 9,000 7,500 9,000 4,273 4,727 84024425 57300 MEMBERSHIPS & SUBSCRIPTIONS 1,920 3,131 2,900 3,218 3,500 3,500 3,500 1,662 1,838 84024425 58201 WATER PURCHASES - - 700 961 1,000 600 1,000 475 525 84024425 58202 WATER TREATMENT PLANT CHEMICAL 238,932 164,429 220,000 78,191 190,000 160,000 190,000 90,212 99,788 84024425 59100 PROPERTY TAXES PAID - - 25,000 9,772 10,000 9,950 10,000 4,748 5,252 84024425 59101 FEES 21,883 25,907 - 21,315 20,000 20,000 20,000 9,496 10,504 84024425 61422 IT ALLOCATION - - - - - - - - - 84024425 70102 BOND PAYMENTS - - - - - 13,208 6,271 6,937 84024425 70202 BOND PAYMENTS 3,396,576 2,818,706 425,993 33,703 425,933 425,993 440,295 209,052 231,243 84024425 Total Wastewater Treatment Expenses 5,145,650 4,656,176 2,942,006 1,814,602 2,592,262 2,280,848 2,749,869 1,337,099 1,479,033 DEPRECIATION/TRANSFERS 84024421 94700 FINES & PENALTIES - - - - - 50,000 50,000 23,740 26,260 84024421 95220 TRANSFER TO FIXED ASSET FUND - - - 68,000 50,000 - - - - 84024421 95841 TRANSFER TO SEWER BOND DEBT SERVICE - - 1,492,237 2,381,669 - - - - 84024421 95844 TRANSFER TO CITY SEWER CAPITAL - - - - - - - - - 84024421 95944 TRANSFER TO UVSD SEWER CAPITAL - - - - - - - - - 84024422 94400 DEPRECIATION 1,883,396 1,914,112 1,892,642 2,109,997 1,892,641 - - - - 84024425 94700 FINES & PENALTIES 50,000 42,000 - - 50,000 26,000 50,000 23,740 26,260 84024425 95841 TRANSFER TO SEWER BOND DEBT SE - - - - 2,033,198 2,033,198 2,380,665 1,130,340 2,380,665 84024422 Total Depreciation/Transfers 1,933,396 1,956,112 3,384,879 4,559,666 4,025,839 2,109,198 2,480,665 1,177,820 2,433,185 239 ACCOUNT NO. 84024420 DEPARTMENT REQUEST 51110 Salaries, Regular 234,340$ 1 Director of Public Works/City Engineer (13% Engineering, 5% Streets, 15% Landfill, 2% Corp Yard, 30% Water Admin, 5% Garage) 30% 1 Deputy Public Works Director (10% Engineering, 10% Streets, 20% Landfill, 10% Garage, 10% Corp Yard, 20% Water Admin.) 20% 1 Director of Water and Sewer Utilities (50% water administration)50% 1 Senior Civil Engineer (30% Engineering, 35% Water Admin.)35% 1 Public Works Program Analyst (10% Garage, 45% Water Admin)45% 1 Engineering Technician (50% Engineering, 25 % Water Admin)25% 1 Development Permit Coordinator (25% Engineering, 45% Building Inspection, 5% Planning, 15% Water Admin.) 10% 1 Administrative Secretary/Human Resources Assistant (5% Engineering, 5% Corp Yard, 10% Water Admin., 15% Garage, 50% Human Resources) 15% 51130 Overtime Salaries 1,500$ Employee Benefits 101,002$ 51210 Retirement (PERS) $ 67,816 51220 Group Insurance $ 16,200 51230 Workers Compensations Insurance $ 10,317 51240 Medicare $ 3,529 51250 Unemployment Insurance $ 2,445 51290 Cell Phone Stipend $ 695 52100 Contract Services 220,000$ Engineering Consultant Services Sewer System Management Plan Updates Sewer Master Plan RRWA 54100 Supplies 6,000$ Miscellaneous Office and Computer Supplies, Safety and Training Materials, Public Educational Brochures (Grease Disposal). 54101 Postage 500$ Miscellaneous Department Mailings, Postage Allocation. 55100 Telephone 600$ Land line and Fax. 56120 Equipment Maintenance and Repair 300$ Maintenance and Repairs for Copy/Fax Machine, Printers, Plotter, GPS Equipment. 56210 Fuel & Fluids 300$ Fuel and Fluids for Vehicles 57100 Conference and Training 4,000$ Water Environment Federation and California Water Environment Association Conferences, Safety Training, Water Reuse Conference. 57300 Memberships and Subscriptions 2,000$ BUDGET DETAIL WASTEWATER ADMINISTRATION FISCAL YEAR 2015-16 240 Underground Service Alert Fee, Notary Fee, XC2 Fog Program Maintenance, Water Reuse Association. 59101 Fees 300$ Document Recording Fees and other miscellaneous fees. 59400 Other Expenses 16,000$ Bad Debt 61200 Purchasing Allocation 38,273$ Charge for Purchasing functions. 61300 Billing and Collection Allocation 185,434$ Charge for Billing and Collection functions. 61420 Building Maintenance Allocation 3,417$ Share of maintenance for Civic Center facility. 61422 IT Allocation 52,404$ Share of Information Technology services. 61425 Allocated Utilities 680$ Share of Civic Center Utilities. 61430 Corporation Yard Allocation 10,829$ 61500 Insurance Allocation 223,201$ Share of the Citywide costs of liability and property insurance. 61700 Dispatch 10,000$ Share of Dispatch services. 62100 Central Services Allocation 266,025$ Annual allocation for general government serivces. City Council 12,917$ City Clerk 14,127$ City Manager 40,606$ Administrative Support 8,647$ Miscellaneous General Government 13,993$ Accounting 71,314$ City Attorney 20,596$ Treasurer 41,138$ Human Resources/Risk Management 42,687$ DEPARTMENT TOTAL 84024420 1,377,105$ 241 ACCOUNT NO. 84024421 51110 Salaries $ 241,021 1 Water, Sewer & Streets Supervisor (40% Water, 20% Streets)40% 1 Water & Sewer Lead Worker (55% Water)45% 4 Water & Sewer Attendant II (55% Water)45% 3 Water & Sewer Attendant I (55% Water)45% 1 Water & Sewer Service Attendant (80% Water)20% 1 Senior Water Treatment Plant Operator Mechanic (99% Water)1% 2 Water Treatment Plant Operator Mechanic (99% Water)1% 1 Water Treatment Plant Operator-in-Training (99% Water)1% 51120 Non-Regular Salaries 6,750$ 1 Seasonal Water & Sewer Attendant (1,000 hour) (55% Water)45% 51130 Overtime Salaries & Wages 9,500$ 51140 Stand-by Salaries & Wages 12,500$ Benefits 149,059$ 51210 Retirement (PERS) 71,368 51220 Group Insurance 55,727 51230 Workers Compensation Insurance 12,818 51240 Medicare 4,380 51250 Unemployment Insurance 3,045 51260 FICA 419 51290 Cell Phone Stipend 1,302 52100 Contract Services 23,000$ Emergency Sewer System Repairs. 52180 Security Services 350$ Burglar Alarm Fees 54100 Supplies 36,000$ Repair Materials (gravel, pipe, backtop, etc.), Safety Supplies, Office and Computer Supplies. 54101 Postage 100$ 54102 Small Tools 7,500$ Miscellaneous Maintenance Tools, Televideo Inspection Tools, and Sewer Cleaning Tools. 55100 Telephone 2,400$ Land line and Fax. 55210 Utilities 1,900$ Electricity for three lift stations. 56110 City Garage Parts 4,591$ Annual allocation for City Garage parts for vehicles and equipment. 56111 City Garage Labor 16,945$ Annual allocation for City Garage labor for vehicles and equipment. BUDGET DETAIL OPERATIONS & MAINTENANCE FISCAL YEAR 2015-16 DEPARTMENT REQUEST 242 56120 Equipment Maintenance and Repair 9,900$ Lift Station Parts/Service, Camera Truck Repairs. 56130 External Services 10,000$ Outside Labor and Parts. 56210 Fuels and Fluids 18,000$ Fuel and Fluids for Vehicles. 57100 Conference and Training 3,700$ Pumper and Cleaner Environmental Expo, Required Safety Training, WEFTEC Conference, CWEA Certifications. 57300 Memberships and Subscriptions 800$ CWEA Memberships. 58510 Reimbursable Jobs 10,000$ 59101 Fees 8,500$ SWRCB Sewer System Fee and DOT Testing and Physicals. 94700 Fines & Penalties 50,000$ DEPARTMENT TOTAL 84024421 622,516$ 243 ACCOUNT NO. 84024425 51110 Salaries, Regular 519,261$ 1 Wastewater Treatment Plant Supervisor 100% 3 Wastewater Treatment Plant Operator 100% 1 Laboratory Technician (3% Water Production & Storage)97% 1 Senior Wastewater Treatment Plant Operator Mechanic 100% 2 Senior Wastewater Treatment Plant Operator 100% 51120 Salaries, Non-Regular 15,000$ 1 Wastewater Treatment Plant Intern (1,000 hours)100% 51130 Salaries Overtime 23,000$ 51140 Salaries Stand-by 22,500$ Employee Benefits 289,917$ 51210 Retirement (PERS)156,474$ 51220 Group Insurance 91,073$ 51230 Workers Compensation Insurance 26,237$ 51240 Medicare 8,996$ 51250 Unemployment Insurance 6,207$ 51260 FICA 930$ 52100 Contract Services 617,500$ Misc. Contractual Services (crane service, fence repairs, fiberoptic cable repair, etc.)15,000$ Laboratory Testing Services Including Bio-Solids Testing 55,000$ Perc Pond Levee Maint Repair 20,000$ Scarify Percolation Ponds 20,000$ Biosolids Disposal 90,000$ Pest Control Services 5,500$ Study to Identify Potential Sources of Priority Pollutants (NPDES Permit requirement)15,000$ SCADA System Annual Maintenance System Contract 20,000$ Janitorial Services 7,000$ 2015 NPDES Required Studies 70,000$ Mixing zone Implementation 300,000$ 52180 Security Services 1,200$ Burglar Alarm Services. 54100 Supplies 35,000$ Laboratory Testing Supplies, Training Materials, Safety Supplies, Miscellaneous Office and Computer Supplies. 54102 Small Tools 2,000$ Replacement of Shop Tools. 55100 Telephone 4,000$ Telephone Charges. 55200 PG&E (Natural Gas) 9,000$ Boiler Fuel for Digester Heater. 55210 Utilities 300,000$ Electricity Costs for Waste Water Treatment Plant. 56110 City Garage Parts 1,221$ Annual allocation for City Garage parts for vehicles and equipment. BUDGET DETAIL WASTEWATER TREATMENT FISCAL YEAR 2015-16 DEPARTMENT REQUEST 244 56111 City Garage Labor 8,267$ Annual allocation for City Garage labor for vehicles and equipment. 56120 Equipment Maintenance and Repair 200,000$ General Maintenance and Repair Parts, Pump/Motor Parts, Plumbing and Electrical Supplies, Lab Testing Equipment and Repair 56130 External Services 3,500 Outside Vendor Labor and Parts. 56210 Fuel and Fluids 8,000$ Fuel for Emergency Generator and Vehicles. 56300 Building Maintenance 3,000$ Maintenance of Buildings at Waste Water Treatment Plant. 56504 Facility Maintenance and Repair 500$ General Maintenance, sheds, gravel. 57100 Conference and Training 9,000$ Safety Training, Electrical System Operator Training, Valve Operation Training, Programmable Logic Control (PLC) Training, California Water Environment Association (CWEA) and Water Environment Federation (WEF) Conferences. 57300 Memberships and Subscriptions 3,500$ California Water Environment Association (CWEA) dues. 58201 Water Purchases 1,000$ Water from Willow County Water District. 58202 Water Treatment Plant Chemicals 190,000$ Chemicals Used in Wastewater Treatment Process. 59100 Property Taxes paid 10,000$ Property Taxes for North Pond and 3495 Taylor Drive. 59101 Fees 20,000$ Annual State Environmental Laboratory Accreditation Fee, Annual State Storm Water Pollution Prevention Plan (SWPPP), Mendocino County HazMat Permit Fee, Mendocino County Air Quality Permit, SWRCB Discharge Fee. 70102 Bond Interest Payments 13,208$ 70202 Bond Principal Payments 440,295$ 94700 Fines & Penalties 50,000$ 95841 Transfer to Sewer Bond Debt 2,380,665$ DEPARTMENT TOTAL 84024425 5,180,534$ ACCOUNT NO. 84014000 52140 Litigation 100,000$ FUND TOTAL 7,280,155$ 245 246 Internal Service Funds are used to finance and account for the goods and services provided to other departments, or funds on a cost reimbursement basis. Departments were charged a percentage based on various principles. Each department has a list of charges for each allocation within the budget document. For detailed descriptions refer to the Cost Allocation Plan document. Uses for Internal Service Funds include:  Insurance Liability (202): Accounts for the financial responsibilities or obligations of the City.  Garage (203): Accounts for an efficient, productive repair and preventative maintenance facility to all city- owned-and-operated vehicles.  Purchasing (204): Accounts for centralized purchasing for all City departments.  Billing & Collections (205): Accounts for the billing and collection of water, wastewater, electric, garbage, and street lighting.  Dispatch Center (206): Accounts for communication strategies that are used to route emergency services to relevant departments and organizations.  Building Maintenance (208): Accounts for maintaining City buildings and grounds.  Corporation Yard (208): Accounts for the base location for City crews as well as the maintenance of supplies and equipment.  Information Technology (209): Accounts for City-wide system support, software costs and maintenance, as well as purchasing and maintaining equipment. 247 248 LIABILITY INSURANCE INTERNAL SERVICE FUND BUDGET Fiscal Year 2015-16 20212400 Liability Insurance BRIEF DEPARTMENT AND/OR DIVISION OVERVIEW: The City of Ukiah is part of the Redwood Empire Municipal Insurance Fund (REMIF) Pooled Liability (self- insured) Program. General Liability and Auto Liability coverage extends to all third parties suffering bodily injury or property damage caused by the Agency. SIGNIFICANT CHANGES:  None 249 $623,935 $651,829 $593,887 $601,074 $648,582 $531,675 $555,419 $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Liability Insurance Internal Service Fund Expenses Liability Insurance Total 250 Estimated Difference Actual Actual Actual Actual Budget Year-End Budget From Estimated FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 FY 2015 % Liability Insurance Fund Revenues: Charges for Services: Interest on Investments - - - - - - - - 0% Insurance Refunds 138,365 70,645 - 59,408 - - - - 0% Transfer from Payroll - - - - 648,582 - - - 0% General Government Charges 426,330 454,126 459,314 463,345 - 666,250 - (666,250) 100% Charges to General Fund - - - - - - 61,994 61,994 100% Charges to Parking Enforcement Fund - - - - - - 365 365 100% Charges to Conference Center Fund - - - - - - 13,535 13,535 100% Charges to Garage Fund - - - - - - 181 181 100% Charges to Airport Fund - - - - - - 10,088 10,088 100% Charges to Wastewater Fund - - - - - - 223,201 223,201 100% Charges to Golf Fund - - - - - - 2,389 2,389 100% Charges to Electric Fund - - - - - - 67,346 67,346 100% Charges to Public Benefits Fund - - - - - - 1,456 1,456 100% Charges to Water Fund - - - - - - 49,228 49,228 100% Charges to Fire Capital Fund - - - - - - 16,388 16,388 100% Charges to Police - - - - - - 69,621 69,621 100% Charges to ARRC - - - - - - 4,902 4,902 100% Charges to Museum - - - - - - 19,379 19,379 100% Charges to Building Maintenance - - - - - - 9,444 9,444 100% Charges to Corporation Yard Fund - - - - - - 4,495 4,495 100% Charges to Street Lighting Fund - - - - - - 1,052 1,052 100% Charges to Visit Ukiah - - - - - - 314 314 100% Charges to Downtown Business Improvement - - - - - - 43 43 100% Total Liability Insurance Revenues 564,695$ 524,771$ 459,314$ 522,753$ 648,582$ 666,250$ 555,421 (110,829) -17% Liability Expenses Liability Operations 623,935 651,829 593,887 601,074 648,582 531,675 555,419 23,744 4% Total Liability Fund Expenses 623,935 651,829 593,887 601,074 648,582 531,675 555,419 23,744 4% Increase (decrease) from Operations (59,240)$ (127,058)$ (134,573)$ (78,321)$ -$ 134,575$ 2 (134,573)$ 4% Liability Insurance Internal Service Fund Summary 251 Liability Insurance Internal Service Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End FY 2016 ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 BUDGET LIABILITY INSURANCE REVENUE 20200000 46110 INTEREST ON INVESTMENTS - - - - - - - 20200000 48170 INSURANCE REFUNDS (138,365)(70,645)- (59,408) - - - 20200000 91207 TRANSFER FROM PAYROLL - - - - (648,582) - - 20212400 44299 GENERAL GOVERNMENT CHARGES (426,330)(454,126)(459,314)(463,345)- (666,250)- 20212400 44261 CHARGES TO GENERAL FUND - - - - - - (61,994) 20212400 44262 CHARGES TO PARKING ENFORCEMENT - - - - - - (365) 20212400 44263 CHARGES TO CONFERNECE CENTER - - - - - - (13,535) 20212400 44264 CHARGES TO GARAGE FUND - - - - - - (181) 20212400 44265 CHARGES TO AIRPORT FUND - - - - - - (10,088) 20212400 44266 CHARGES TO WASTEWATER FUND - - - - - - (223,201) 20212400 44268 CHARGES TO GOLF FUND - - - - - - (2,389) 20212400 44270 CHARGES TO ELECTRIC FUND - - - - - - (67,346) 20212400 44271 CHARGES TO PUBLIC BENEFITS FUND - - - - - - (1,456) 20212400 44272 CHARGES TO WATER FUND - - - - - - (49,228) 20212400 44276 CHARGES TO FIRE CAPTIAL FUND - - - - - - (16,388) 20212400 44279 CHARGES TO POLICE - - - - - - (69,621) 20212400 44284 CHARGES TO ARRC - - - - - - (4,902) 20212400 44285 CHARGES TO MUSEUM - - - - - - (19,379) 20212400 44286 CHARGES TO BUILDING MAINTENANCE - - - - - - (9,444) 20212400 44287 CHARGES TO CORPORATION YARD - - - - - - (4,495) 20212400 44288 CHARGES TO STREET LIGHTING - - - - - - (1,052) 20212400 44289 CHARGES TO VISIT UKIAH - - - - - - (314) 20212400 44290 CHARGES TO DOWNTOWN BUSINESS IMPROVEMENT FUND - - - - - - (43) 20200000 Total Liability Insurance Revenue (564,695) (524,771) (459,314) (522,753) (648,582) (666,250) (555,421) LIABILITY INSURANCE EXPENSES 20212400 52100 CONTRACTED SERVICES 400 410 0 - - - - 20212400 52521 LIABILITY INSURANCE 274,144 274,132 230,288 230,546 253,601 190,330 207,810 20212400 52522 LIABILITY INSURANCE CLAIMS 69,958 97,765 82,044 89,451 87,033 77,720 79,275 20212400 52523 BOILER/MACHINERY PREMIUMS 8,453 7,295 8,453 7,561 8,967 7,794 7,950 20212400 52524 PROPERTY INSURANCE 72,251 72,653 72,653 72,653 77,046 73,097 74,560 20212400 52525 WORKER'S COMP. EXPENSE - - - - - - 0 20212400 52526 FRAUD INVEST. ASSESSMENT - - 875.00 - 8 928 928 20212400 52527 A.D.P. PREMIUM & DEDUCTIBLE 21,586 22,431 22,431 24,263 23,795 23,921 24,400 20212400 52529 EARTHQUAKE & FLOOD PREMIUMS 177,143 177,143 177,143 176,600 198,132 130,555 133,166 20212400 52530 POLLUTION-ENVIRON INS PREMIUM - - - - - 27,330 27,330 20212400 Total Liability Insurance Expenses 623,935 651,829 593,887 601,074 648,582 531,675 555,419 252 GARAGE INTERNAL SERVICE FUND Fiscal Year 2015-16 20324100 Garage The City Garage provides maintenance to over 401 vehicles and equipment. The vehicles are serviced by three full time mechanics. Vehicles are serviced at regular intervals, depending on use. The City Garage mechanics ensure compliance with requirements of the California Highway Patrol, Bi -annual Terminal inspections (CHP BIT), Occupational Safety and Health Administration (OSHA) Aerial Inspections, California Air Resources Board (CARB), Mendocino County Air Quality Management District (MCAQMD), and Mendocino County Division of Environmental Health (MCDEH) MAJOR ACCOMPLISHMENTS FOR FY 2014-15:  Continued to maintain the City fleet and all regulation requirements. PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16:  Building maintenance – overhead lube system  Maintain vehicle compliance with CHPBIT inspections, OSHA requirements, CARB requirements, MCAQMD requirements and MCDEH requirements.  Continue to provide service to all City departments, Ukiah Valley Fire Department and Fort Bragg Police Department, as needed.  Continue to maintain compliance with the generator set which provides emergency backup power to the Civic Center per National Fire Protection Association (NFPA) 110 standards. SIGNIFICANT CHANGES:  None 253 $346,722 $350,172 $441,423 $422,758 $445,695 $422,452 $457,224 $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 $450,000 $500,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Garage Internal Service Fund Expenses Garage Total 254 Garage Internal Service Fund Summary Estimated Difference Actual Actual Actual Actual Budget Year-End Budget From Estimated FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 FY 2015 Garage Revenues: Labor 338,491$ 393,535$ 441,034$ 425,112$ 422,898$ 422,898$ 335,010$ (87,888)$ -21% Parts & Supplies 12,682 14,740 - 15,922 15,797 15,797 65,210 49,413 313% Support - - - - - - - - 0% Reimbursable Jobs 9,254 544 - 20,660 17,000 4,340 10,000 5,660 33% Interest income (Expense)(634) 85 (13) 384 - 597 597 - 100% Miscellaneous - - - 502 - 192 407 215 100% Total Garage Operating Revenues 359,793$ 408,905$ 441,021$ 462,580$ 455,695$ 443,824$ 411,224$ (32,600)$ -7% Garage Operating Expenses: Garage: Garage Expenses 340,180$ 343,630$ 427,623$ 403,958$ 425,695$ 422,452$ 401,224$ (21,228)$ -5% Total Garage Operating Expenses 340,180 343,630 427,623 403,958 425,695 422,452 401,224 (21,228) -5% Transfers 6542 6,542 13,800 18,800 20,000 - 56,000 56,000 0% 346,722 350,172 441,423 422,758 445,695 422,452 457,224 34,772 8% 19,612$ 65,274$ 13,398$ 58,622$ 30,000$ 21,372$ (46,000)$ The following Capital Expenses were removed in order to more easily compare operating expenses. If added back, this fund can be tied back to the Financial Statements. Capital - 43,713 - 23,808 10,000 10,000 10,000 % Charges for Services: Total Garage Expenses Increase (decrease) in reserve* 255 Garage Internal Service Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End Budget ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 FY 2016 GARAGE FUND REVENUE 20300000 44296 GARAGE LABOR (338,491) (393,535) (441,034) (425,112) (422,898) (422,898) (335,010) 20300000 44297 GARAGE PARTS & SUPPLIES (12,682) (14,740) - (15,922) (15,797) (15,797) (65,210) 20300000 44298 GARAGE SUPPORT - - - - - - - 20300000 44830 REIMBURSABLE JOBS (9,254) (544) 13 (20,660) (17,000) (4,340) (10,000) 20300000 46110 INTEREST ON INVESTMENTS 634 (85) - (384) - (597) (597) 20300000 48110 MISCELLANEOUS RECEIPTS - - (502) - (192) (407) 20300000 Total Garage Fund Revenue (359,793) (408,905) (441,021) (462,580) (455,695) (443,824) (411,224) GARAGE EXPENSES 20324100 51110 REGULAR SALARIES & WAGES 181,064 175,958 205,484 193,524 186,002 190,384 189,927 20324100 51130 OVERTIME SALARIES & WAGES 2,325 4,110 1,640 4,974 5,905 4,000 5,000 20324100 51150 ACCRUED SALARIES & BENEFITS 15,529 3,548 - 3,818 - - - 20324100 51210 RETIREMENT (PERS)31,659 40,609 51,766 50,521 51,974 53,198 57,110 20324100 51220 INSURANCE 32,719 36,510 47,707 38,789 39,272 41,923 35,640 20324100 51230 WORKERS COMP 7,619 7,682 10,874 12,676 9,455 9,945 9,548 20324100 51240 MEDICARE 2,696 2,679 3,006 2,892 2,673 2,785 3,261 20324100 51250 UNEMPLOYMENT 1,927 1,864 2,055 2,318 2,256 2,360 2,261 20324100 51260 FICA 7 10 - 3 - - - 20324100 51290 CELL PHONE STIPEND - - - 627 632 977 897 20324100 52100 CONTRACTED SERVICES 3,224 4,611 6,300 5,225 7,800 7,400 8,000 20324100 52180 SECURITY SERVICES 336 336 336 341 607 336 550 20324100 54100 SUPPLIES 13,286 8,202 21,500 14,041 13,000 10,000 10,000 20324100 54101 POSTAGE - - - 1 - 25 30 20324100 54102 SMALL TOOLS 1,995 2,704 3,500 3,864 4,100 4,100 4,100 20324100 55100 TELEPHONE 939 962 900 772 640 640 640 20324100 55210 UTILITIES 10,610 11,105 10,000 10,990 10,000 10,000 10,000 20324100 56110 CITY GARAGE - PARTS - - 417 243 243 243 - 20324100 56111 CITY GARAGE - LABOR - - 11,150 6,485 6,485 6,485 - 20324100 56112 EQUIPMENT PARTS FOR RESALE 5,053 4,334 5,000 5,082 5,000 5,000 5,000 20324100 56120 EQUIPMENT MAINTENANCE & REPAIR 917 856 1,000 3,244 5,000 5,500 7,000 20324100 56130 EXTERNAL SERVICES 559 1,446 3,544 1,772 1,000 1,000 2,000 20324100 56210 FUEL & FLUIDS 8,833 11,118 8,800 6,893 9,500 9,500 9,500 20324100 56300 BUILDING MAINT. & REPAIR - - - - 47,000 47,000 12,000 20324100 57100 CONFERENCE & TRAINING 3,359 4,281 3,900 3,585 5,000 2,500 5,000 20324100 58410 GARAGE LUBRICANTS & PARTS - - 4,400 - 3,000 3,000 3,000 20324100 58510 REIMBRSABLE JOBS - - - 6,239 7,000 2,000 7,000 20324100 59100 PROPERTY TAXES PAID - - 1,100 - - - - 20324100 59101 FEES 1,309 909 - 1,193 1,400 1,400 1,400 20324100 59350 PURCHASING DISCOUNT - - - (38) - (100) (100) 20324100 61100 GENERAL GOVERNMENT ALLOCATION 8,691 8,466 11,468 12,705 - - - 20324100 61200 PURCHASING ALLOCATION 497 477 565 549 - - - 20324100 61410 RENT ALLOCATION 150 5,750 5,896 5,896 146 146 - 20324100 61420 BUILDING MAINTENANCE ALLOCATION 529 470 490 - 494 494 - 20324100 61422 IT ALLOCATION - - - - - - 12,279 20324100 61425 ALLOCATED UTILITIES - - 94 - 111 211 - 20324100 61430 CORP YARD ALLOCATION - - - - - - - 20324100 61500 INSURANCE ALLOCATION 4,349 4,633 4,731 4,731 - - 181 20324100 Total Garage Expenses 340,180 343,630 427,623 403,958 425,695 422,452 401,224 GARAGE TRANSFERS 20324100 94301 TRANSFERS TO RESERVES - - 6,900 - 20,000 - - 20324100 94400 DEPRECIATION 6,542 6,542 - 8,800 - - - 20324100 95220 TRANSFER TO FIXED ASSET FUND - - 6,900 10,000 - - 56,000 20324100 Total Garage Transfers 6,542 6,542 13,800 18,800 20,000 - 56,000 The following Capital Expenses were removed in order to more easily compare operating expenses. If added back, this fund can be tied back to the Financial Statements. Capital - 43,713 - 23,808 10,000 10,000 10,000 256 ACCOUNT NO. 20324100 51110 Salaries, Regular 189,927$ 1 Director of Public Works/City Engineer (13% Engineering, 5% Streets, 15% Landfill, 30% Wastewater Admin, 30% Water Admin, 2% Corp Yard) 5% 1 Deputy Public Works Director (10% Engineering, 10% Streets, 20% Landfill, 10% Corp Yard, 20% Wastewater Admin, 20% Water Admin.) 10% 1 Project Analyst (45% Wastewater Admin, 45% Water Admin)10% 1 Administrative Secretary/Human Resources Assistant (5% Engineering, 15% Wastewater Admin., 10% Water Admin., 5% Corp Yard, 50% Human Resources) 15% 1 Lead Equipment Mechanic (15% Corp Yard)85% 2 Equipment Mechanics 100% 51130 Salaries, Overtime and Holiday 5,000$ Employee Benefits 108,717$ 51210 Retirement (PERS)57,110$ 51220 Group Insurance 35,640$ 51230 Workers Compensation Insurance 9,548$ 51240 Medicare 3,261$ 51250 Unemployment Insurance 2,261$ 51290 Cell Phone Stipend 897$ 52100 Contract Services 8,000$ Laundry services, Parts Washer Service, Fire Extinguisher Service, Anti-frees/Waste Oil disposal 52180 Security Services 550$ Annual security system Contract. 54100 Supplies 10,000$ Janitorial/Shop materials including soaps, welding rods, safety equipment and garage maintenance items. 54101 Postage 30$ 54102 Small Tools 4,100$ Miscellaneous special service tools and hand tools. 55100 Telephone 640$ Annual telephone operations, wide area network, phone system repair 55210 Utilities 10,000$ Garage facility utilities. 56112 Equipment Parts For Resale 5,000$ Parts purchased for other departments and agencies. 56120 Equipment Maintenance and Repair 7,000$ Garage equipment maintenance and repair. BUDGET DETAIL GARAGE FUND FISCAL YEAR 2015-16 DEPARTMENT REQUEST 257 56130 External Services 2,000$ Outside Vendor Labor and Parts. 56210 Fuel and Fluids 9,500$ Bulk purchase of City lubricants. 56300 Building Maintenance and Repair 12,000$ Replace Overhead Lube System. 57100 Conference and Training 5,000$ Training to comply with new regulations, provide for certifications and Special training for CNG sweeper and hybrid vehicles. 58410 Garage Lubricants and Parts 3,000 58510 Reimbursable jobs 7,000$ Tayman Park Golf, Ft Bragg Police, UVFD. 59101 Fees 1,400$ Fees for Department of Toxic Substance Control and DOT Fees. 59350 Purchase Discounts Taken (100)$ 61422 IT Allocation 12,279$ Share of Information Technology services. 61500 Insurance Allocation 181$ Share of the Citywide costs of liability and property insurance. DEPARTMENT TOTAL 20324100 457,224$ 258 PURCHASING INTERNAL SERVICE FUND BUDGET Fiscal Year 2015-16 20413500 Purchasing The Purchasing Division coordinates and executes the purchase of equipment, supplies, construction contracts, and contractual services for all City departments, which includes maintaining the warehouse inventory for the electric, water, and wastewater utilities. Purchasing also facilitates the sale and/or disposal of surplus supplies and equipment. MAJOR ACCOMPLISHMENTS OF FY 2014-15:  Generated approximately $37,000 in revenue from the sale of surplus property.  Performance of key procurement activities in support of major projects, including UPD Dispatch Upgrades, Grace Hudson Museum Construction Project, Copier Fleet Replacement/Upgrade, Perkins Street Underground Project, Credit Card Processing, Auditing, Low Gap to Despina Loop Project, Enclosed Landfill Flare Station.  Processed more than $4 million in purchase orders, and over $5 million in contracts. PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16:  Plan for moving of EUD inventory and organization of new warehouse facility at Hastings property.  Inventory conversion to Munis and implementation of barcode system.  Fixed Asset conversion to Munis.  Utilization of the Munis Requisition module throughout all departments.  Implement the Munis Vendor Self-Service module to provide more comprehensive services.  Implementation of an electronic bidding system. SIGNIFICANT CHANGES:  None 259 $238,875 $231,211 $280,818 $280,694 $223,635 $218,056 $219,871 $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year-End FY 2015 Budget FY 2016 Purchasing Internal Service Fund Expenses General Fund Total 260 Purchasing Internal Service Fund Summary Estimated Difference Actual Actual Actual Actual Budget Year-End Budget from Estimated % FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 Year-End 2015 Purchasing Fund Revenues: Chargest to General Fund 77,807$ 74,778$ 89,854$ 82,060 82,969$ 82,969$ 43,871$ (39,098)$ -47% Charges to Parking Enforcement Fund 497.04 477 565 549 - - 3,479 3,479 0% Charges to Conference Center Fund 1158.96 1,114 1,319 1,372 - - 2,267 2,267 0% Charges to Garage Fund 497.04 477 565 549 - - - - 0% Charges to Airport Fund 1821 1,750 2,072 1,921 1,565 1,565 1,343 (222) -14% Charges to Wastewater Fund 20957.04 20,176 23,772 23,877 19,456 19,456 38,273 18,817 97% Charges to Dispatch Fund 993 955 1,130 1,098 - - - - 0% Charges to Golf Fund 1158.96 1,114 - - - - - - 0% Charges to Billing & Collection Fund 17300.04 16,626 19,685 18,114 - - - - 0% Charges to Electric Fund 74265.96 72,053 83,447 106,486 88,783 88,783 106,223 17,440 20% Charges to Public Benefits Fund 330.96 318 377 549 - - - - 0% Charges to Water Fund 34532.04 33,222 39,219 37,874 30,862 30,862 15,844 (15,018) -49% Charges to Redevelopment Fund 1158.96 1,114 - - - - - 0% Charges to Downtown Business Improvement Fund - - - - - - 470 470 100% Charges to Fire - - - - - - 280 280 100% Charges to Police - - - - - - 6,575 6,575 100% Charges to ARRC - - - - - - 783 783 100% Charges to Museum - - - - - - 463 463 100% Interest on Investments 3883 77 782 463 - 471 - (471) 100% Miscellaneous 621.24 650 800 52 - 354 - (354) 100% Total Purchasing Revenues 236,982$ 224,901$ 263,587$ 274,964$ 223,635$ 224,460$ 219,871$ (4,589)$ -2% Purchasing Operating Expenses: Purchasing Expenses 239,471$ 231,807$ 280,818$ 280,694$ 223,635$ 218,056$ 219,871 1,815 1% Total Purchasing Operating Expenses 239,471 231,807 280,818 280,694 223,635 218,056 219,871 1,815 1% (2,489) (6,906) (17,231) (5,730) - 6,404 - Charges for Services: Increase (decrease) in reserve* 261 Purchasing Internal Service Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year End Budget ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 2016 PURCHASING FUND REVENUE 20400000 44261 CHARGES TO GENERAL FUND (77,807) (74,778) (89,854) (82,060) (82,969) (82,969) (43,871) 20400000 44262 CHARGES TO PARKING ENFORCEMENT FUND (497) (477) (565) (549) - - (3,479) 20400000 44263 CHARGES TO CONFERENCE CENTER FUND (1,159) (1,114) (1,319) (1,372) - - (2,267) 20400000 44264 CHARGES TO GARAGE FUND (497) (477) (565) (549) - - - 20400000 44265 CHARGES TO AIRPORT FUND (1,821) (1,750) (2,072) (1,921) (1,565) (1,565) (1,343) 20400000 44266 CHARGES TO WASTEWATER FUND (20,957) (20,176) (23,772) (23,877) (19,456) (19,456) (38,273) 20400000 44267 CHARGES TO DISPATCH FUND (993) (955) (1,130) (1,098) - - - 20400000 44268 CHARGES TO GOLF FUND (1,159) (1,114) - - - - - 20400000 44269 CHARGES TO BILLING & COLLECTION FUND (17,300) (16,626) (19,685) (18,114) - - - 20400000 44270 CHARGES TO ELECTRIC FUND (74,266) (72,053) (83,447) (106,486) (88,783) (88,783) (106,223) 20400000 44271 CHARGES TO PUBLIC BENEFITS FUND (331) (318) (377) (549) - - - 20400000 44272 CHARGES TO WATER FUND (34,532) (33,222) (39,219) (37,874) (30,862) (30,862) (15,844) 20400000 44273 CHARGES TO REDEVELOPMENT FUND (1,159) (1,114) - - - - - 20400000 44274 CHARGES TO DOWNTOWN BUSINESS IMPROVEMENT FUND - - - - - - (470) 20400000 44276 CHARGES TO FIRE - - - - - - (280) 20400000 44279 CHARGES TO POLICE - - - - - - (6,575) 20400000 44284 CHARGES TO ARRC - - - - - - (783) 20400000 44285 CHARGES TO MUSEUM - - - - - - (463) 20400000 46110 INTEREST ON INVESTMENTS (3,883) (77) (782) (463) - (471) - 20400000 48110 MISCELLANEOUS RECEIPTS (621) (650) (800) (52) - (354) - 20400000 Total Purchasing Fund Revenue (236,982) (224,901) (263,587) (274,964) (223,635) (224,460) (219,871) PURCHASING EXPENSES 20413500 51110 REGULAR SALARIES & WAGES 117,266 112,952 125,049 124,529 126,236 122,874 122,774 20413500 51120 NON-REGULAR SALARIES & WAGES 461 - - 2,341 - - - 20413500 51130 OVERTIME SALARIES & WAGES - 11 - - 270 - - 20413500 51150 ACCRUED SALARIES & BENEFITS 2,901 3,831 - 1,041 - - - 20413500 51210 RETIREMENT (PERS)21,502 27,006 31,584 32,452 35,123 34,291 36,887 20413500 51220 INSURANCE 22,138 22,474 27,453 19,293 18,692 18,812 17,498 20413500 51230 WORKERS COMP 4,916 4,995 6,565 7,829 5,984 5,969 5,794 20413500 51240 MEDICARE 1,636 1,575 1,813 1,558 1,452 1,443 1,978 20413500 51250 UNEMPLOYMENT 1,244 1,213 1,251 1,432 1,428 1,424 1,372 20413500 51260 FICA - - - 145 - - - 20413500 51290 CELL PHONE STIPEND - - - 11 1,157 550 593 20413500 52100 CONTRACTED SERVICES 6,816 2,604 12,592 9,197 9,900 9,900 9,900 20413500 54100 SUPPLIES 3,906 1,748 2,000 4,364 5,000 5,000 10,375 20413500 54101 POSTAGE 1,124 294 1,000 147 300 100 300 20413500 55100 TELEPHONE 450 439 450 906 900 500 900 20413500 55210 UTILITIES 1,771 1,669 - - - - - 20413500 56110 CITY GARAGE - PARTS 24 - - - - - - 20413500 56111 CITY GARAGE - LABOR 656 - - - - - - 20413500 56120 EQUIPMENT MAINTENANCE & REPAIR - - 2,767 - 500 - 500 20413500 56210 FUEL & FLUIDS 95 - 700 - - - - 20413500 56300 BUILDING MAINT. & REPAIR 9,000 8,424 50 - - - - 20413500 57100 CONFERENCE & TRAINING 1,217 1,827 1,800 5,843 2,500 3,000 2,500 20413500 57300 MEMBERSHIPS & SUBSCRIPTIONS 130 260 260 755 755 755 755 20413500 61100 GENERAL GOVERNMENT ALLOCATION 37,030 37,709 50,145 53,340 - - - 20413500 61410 RENT ALLOCATION 2,545 - 2,609 2,609 2,609 2,609 - 20413500 61420 BUILDING MAINTENANCE ALLOCATION - - 8,789 8,960 8,847 8,847 - 20413500 61422 IT ALLOCATION - - - - - 7,745 20413500 61425 ALLOCATED UTILITIES - - 1,690 1,690 1,982 1,982 - 20413500 61500 INSURANCE ALLOCATION 2,047 2,180 2,251 2,251 - - - 20413500 Total Purchasing Expenses 238,875 231,211 280,818 280,694 223,635 218,056 219,871 PURCHASING TRANSFERS 20413500 94400 DEPRECIATION 596 596 - - - - 20413500 Total Purchasing Transfers 596 596 - - - - 262 ACCOUNT NO. 20413500 DEPARTMENT REQUEST 51110 Salaries 122,774$ 1 Purchasing Supervisor 100% 1 Buyer 100% 1 Director of Finance (95% Finance)5% Employee Benefits 64,122$ 51210 Retirement (PERS)36,887$ 51220 Insurance 17,498$ 51230 Workers Compensation Insurance 5,794$ 51240 Medicare 1,978$ 51250 Unemployment Insurance 1,372$ 51290 Cell Phone Stipend 593$ 52100 Contractual Services 9,900$ Tyler Munis Maintenance Fee.9,000$ 54100 Supplies 10,375$ Bidding and Vendor Management software, printed forms, miscellaneous items. 54101 Postage 300$ 55100 Telephone 900$ Land line and Fax. 56120 Equipment Maintenace & Repair 500$ Office machine maintenance and repair. 57100 Conference & Training 2,500$ CAPPO Conference 2,000$ Munis Training 500$ 57300 Memberships & Subscriptions 755$ CAPPO dues $ 260 Periscope $ 495 61422 IT Allocations 7,745$ Share of Information Technology Services. 219,871$ BUDGET DETAIL PURCHASING FUND FISCAL YEAR 2015-16 DEPARTMENT TOTAL 20413500 263 264 BILLING & COLLECTIONS INTERNAL SERVICE FUND BUDGET Fiscal Year 2015-16 20513300 Billing and Collections The Utility Billing Division produces bills for over 10,000 customer accounts routinely each month, consisting of 4 utility cycles and one Ukiah Valley Sanitation District (UVSD) cycle totaling 60 cycles per year. Utilities billed include electric, water, garbage and sewer for both the City and the UVSD. In addition to utility billing, the City’s miscellaneous general billing is processed on a monthly basis consisting of 150 -200 statements issued each month. Miscellaneous billing includes airport hangar rentals, parking permits, insurance claims, employee retiree benefits, booking fees, DUI fees and miscellaneous jo b cost recovery. The Utility Billing Division issues Business Licenses to over 1,400 businesses per year. This process involves close inter -departmental coordination between Planning, Building Inspection, and Fire Inspection divisions of the City. The City currently offers several methods of bill paying including credit card payments online or by telephone, drop box inside and outside of City Hall, over the counter payments, Easy Pay automatic deductions from the customer’s bank account, and budget billing which allows customers to pay a fixed amount each month. This division records and accounts for all receipts received by all City departments. MAJOR ACCOMPLISHMENTS OF FY 2014-15:  Maintained low levels of past due accounts by working successfully with City customers.  Successfully opened over 1,300 new utility accounts utilizing the ONLINE Credit reporting system.  Completed the conversion of the business licenses to Muni Services.  Updated Credit card services and eliminated the cost to customers. PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16:  Complete implementation and training of Tyler MUNIS software in Utility Billing .  Update desk manuals for MUNIS software.  Re-evaluate the Division’s operational needs upon full implementation of the new soft ware. SIGNIFICANT CHANGES:  After MUNIS implementation, the department will be implementing the use of lockbox services, printing services.  The new software will bring changes to the statement layout and offer customers online review of their utility accounts. 265 $1,054,176 $1,029,511 $1,196,785 $1,142,422 $871,367 $780,545 $1,139,799 $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budger FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Billing and Collections Internal Service Fund Expenses Electric Meter Reading Water Meter Reading Billing and Collections Total 266 Estimated Difference Actual Actual Actual Actual Budget Year-End Budget from Estimated % FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 FY 2016 Year-End FY 2016 Billing and Collections Revenues: Final Notice Charges 26,775$ 30,240$ 27,000$ 28,760$ 25,000$ 26,811$ 26,811$ - 0% Disconnect Charges 21480 12,685 11,500 11,390 12,000 7,543 7,543 - 0% Delinquent Notice Charges 56030 68,215 58,035 64,220 55,000 59,406 59,406 - 0% Disconnect Notice Charge 35880 36,400 35,000 29,850 29,000 37,086 37,086 - 0% Bad Check Charges 4309 3,461 800 2,592 2,600 1,577 1,577 - 0% Charges to General Fund 94771 82,565 95,419 93,054 84,787 84,787 2,815 (81,972) -97% Charges to Parking Enforcement Fund 21655 18,866 21,133 20,607 - - 746 746 100% Charges to Conference Center Fund 639 557 624 608 - - - - 100% Charges to Airport Fund 11740 10,228 11,457 11,172 8,029 8,029 9,652 1,623 20% Charges to Wastewater Fund 136972 119,331 133,671 130,345 88,945 88,945 185,434 96,489 108% Charges to Golf Fund 3004 2,617 - - - - 412 412 0% Charges to Electric Fund 238070 207,408 232,332 228,724 165,485 165,485 437,061 271,576 164% Charges to Public Benefits Fund 3913 3,409 3,819 3,724 - - - - 0% Charges to Water Fund 135211 117,796 131,952 128,669 92,466 92,466 224,212 131,746 142% Charges to Redevelopment Fund 2283 1,989 - - - - - - 0% Charges to Downtown BID 3979 3,466 3,883 3,786 - - - - 100% Charges to Garage Fund 34700 35,577 30,575 36,200 - 33,000 26,345 (6,655) 100% Charges to Police - - - - - - 15 15 100% Reimbursable Jobs 1500 2,736 - 1,652 - - - - 0% Interest on Investments 3272 3,426 3,964 4,912 - 3,500 - (3,500) 100% Miscellaneous 527 85 - - - - - - 0% Collection of Bad Debts 3682 26,895 - 27,853 - 26,028 - (26,028) 100% Total Billing and Collections Revenues 840,392$ 787,952$ 801,164$ 828,118$ 563,312$ 634,663$ 1,019,115$ 384,452$ 68% Billing and Collections Operating Expenses: Utility Billing 719,933 701,613 793,363 839,405 563,312 481,744 719,578 237,834 42% Legal Services - - 25,000 10,215 - 9,225 - (9,225) 100% Water Meter Reading 63,020 84,724 108,177 95,367 92,410 92,279 120,348 28,069 30% Electric Meter Reading 271,223 243,173 270,245 197,435 215,645 197,297 179,189 (18,108) -8% Sub Total Billing and Collections Operating Expenses 1,054,176 1,029,511 1,196,785 1,142,422 871,367 780,545 1,019,115 238,570 27% Transfers - - - - - - 120,684 Total Billing and Collections Operating Expenses 1,054,176$ 1,029,511$ 1,196,785$ 1,142,422$ 871,367$ 780,545$ 1,139,799$ 359,254$ 131% (213,784) (241,559) (395,621) (314,304) (308,055) (145,882) (120,684) Billing and Collections Internal Service Fund Summary Charges for Services: Increase (decrease) in reserve* 267 Billing and Collections Internal Service Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End Budget ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 FY 2016 BILLING AND COLLECTIONS FUND REVENUE 20500000 44255 FINAL NOTICE CHARGES (26,775) (30,240) (27,000) (28,760) (25,000) (26,811) (26,811) 20500000 44256 DISCONNECT CHARGES (21,480) (12,685) (11,500) (11,390) (12,000) (7,543) (7,543) 20500000 44257 DELINQUENT NOTICE CHARGES (56,030) (68,215) (58,035) (64,220) (55,000) (59,406) (59,406) 20500000 44258 48 HOUR NOTICE CHARGES (35,880) (36,400) (35,000) (29,850) (29,000) (37,086) (37,086) 20500000 44259 BAD CHECK CHARGE (4,309) (3,461) (800) (2,592) (2,600) (1,577) (1,577) 20500000 44261 CHARGES TO GENERAL FUND (94,771) (82,565) (95,419) (93,054) (84,787) (84,787) (2,815) 20500000 44262 CHARGES TO PARKING ENFORCMENT FUND (21,655) (18,866) (21,133) (20,607) - - (746) 20500000 44263 CHARGES TO CONFERENCE CENTER FUND (639) (557) (624) (608) - - - 20500000 44265 CHARGES TO AIRPORT FUND (11,740) (10,228) (11,457) (11,172) (8,029) (8,029) (9,652) 20500000 44266 CHARGES TO WASTEWATER FUND (136,972) (119,331) (133,671) (130,345) (88,945) (88,945) (185,434) 20500000 44268 CHARGES TO GOLF FUND (3,004) (2,617) - - - - (412) 20500000 44270 CHARGES TO ELECTRIC FUND (238,070) (207,408) (232,332) (228,724) (165,485) (165,485) (437,061) 20500000 44271 CHARGES TO PUBLIC BENEFITS FUND (3,913) (3,409) (3,819) (3,724) - - - 20500000 44272 CHARGES TO WATER FUND (135,211) (117,796) (131,952) (128,669) (92,466) (92,466) (224,212) 20500000 44273 CHARGES TO REDEVELOPMENT FUND (2,283) (1,989) - - - - - 20500000 44274 CHARGES TO DOWNTOWN BID (3,979) (3,466) (3,883) (3,786) - - - 20500000 44275 CHARGES TO GARBAGE FUND (34,700) (35,577) (30,575) (36,200) - (33,000) (26,345) 20500000 44279 CHARGES TO POLICE - - - - - - (15) 20500000 44830 REIMBURSABLE JOBS (1,500) (2,736) - (1,652) - - - 20500000 46110 INTEREST ON INVESTMENTS (3,272) (3,426) (3,964) (4,912) - (3,500) - 20500000 48110 MISCELLANEOUS RECEIPTS (527) (85) - - - - - 20500000 48130 COLLECTION OF BAD DEBTS (3,682) (26,895) - (27,853) - (26,028) - 20500000 Total Billing and Collections Fund Revenue (840,392) (787,952) (801,164) (828,118) (563,312) (634,663) (1,019,115) BILLING AND COLLECTIONS FUND EXPENSES 20500000 52150 LEGAL SERVICES/EXPENSES - - 25,000 10,215 - 9,225 - 20500000 Total Billing and Collections Fund Expenses - - 25,000 10,215 - 9,225 - UTILITY BILLING EXPENSES 20513300 51110 REGULAR SALARIES & WAGES 283,934 263,580 230,315 277,233 209,597 188,390 301,605 20513300 51120 NON-REGULAR SALARIES & WAGES 7,071 90 19,234 - - - - 20513300 51130 OVERTIME SALARIES & WAGES 51 78 7,077 3,953 10,765 10,765 10,000 20513300 51150 ACCRUED SALARIES & BENEFITS 2,089 5,752 - 3,540 - - - 20513300 51210 RETIREMENT (PERS)50,348 62,316 66,090 67,496 57,887 51,761 89,219 20513300 51220 INSURANCE 55,548 60,078 71,089 64,914 62,652 60,769 58,240 20513300 51230 WORKERS COMP 12,467 11,567 13,923 18,405 11,437 10,506 15,020 20513300 51240 MEDICARE 4,326 3,943 3,845 3,903 2,760 2,733 5,142 20513300 51250 UNEMPLOYMENT 3,165 2,808 2,631 3,368 2,726 2,557 3,553 20513300 51260 FICA 420 6 - 32 - - - 20513300 51290 CELL PHONE STIPEND - - - 70 - 79 588 20513300 52100 CONTRACTED SERVICES 32,723 32,339 61,387 58,825 115,327 60,000 144,165 20513300 54100 SUPPLIES 24,454 23,967 25,443 18,675 6,000 8,931 10,000 20513300 54101 POSTAGE 57,584 54,697 55,500 61,543 51,958 52,000 45,000 20513300 55100 TELEPHONE 2,621 2,565 2,700 2,755 2,700 2,700 2,700 20513300 56120 EQUIPMENT MAINTENANCE & REPAIR 7,398 7,369 8,863 6,904 5,500 6,800 7,176 20513300 57100 CONFERENCE & TRAINING 1,934 242 - 2,390 250 - 4,500 20513300 61100 GENERAL GOVERNMENT ALLOCATION 126,182 128,074 174,637 196,139 - - - 20513300 61200 PURCHASING ALLOCATION 17,300 16,626 19,685 18,114 - - - 20513300 61410 RENT ALLOCATION 4,418 4,611 4,611 4,611 4,611 - 20513300 61420 BUILDING MAINTENANCE ALLOCATION 15,620 14,891 15,536 15,737 15,638 15,638 - 20513300 61422 IT ALLOCATION - - - - - - 22,670 20513300 61425 ALLOCATED UTILITIES 3,075 2,951 2,988 2,988 3,504 3,504 - 20513300 61500 INSURANCE ALLOCATION 7,206 7,676 7,809 7,809 - - - 20513300 Total Utility Billing Expenses 719,933 701,613 793,363 839,405 563,312 481,744 719,578 WATER METER READING EXPENSES 20524412 51110 REGULAR SALARIES & WAGES 31,113 48,469 53,993 51,416 52,514 49,040 54,073 20524412 51120 NON-REGULAR SALARIES & WAGES 11,653 5,902 14,616 8,970 7,528 7,528 15,056 20524412 51130 OVERTIME SALARIES & WAGES - 70 - 6 - - - 20524412 51210 RETIREMENT (PERS)5,093 11,366 13,562 11,780 14,680 15,481 20,502 20524412 51220 INSURANCE 7,687 9,641 13,674 11,561 12,333 12,444 12,260 20524412 51230 WORKERS COMP 1,757 2,326 3,602 3,845 3,053 2,960 3,450 20524412 51240 MEDICARE 513 813 995 774 892 848 1,178 20524412 51250 UNEMPLOYMENT 438 565 686 703 731 697 814 20524412 51260 FICA 344 366 906 463 467 - - 20524412 51290 CELL PHONE STIPEND - - - 152 212 115 212 20524412 54100 SUPPLIES 1,725 1,293 2,000 2,326 - 722 2,000 20524412 55100 TELEPHONE 32 201 250 - - - - 20524412 56110 CITY GARAGE - PARTS 265 39 21 - - - - 20524412 56111 CITY GARAGE - LABOR 138 1,042 572 - - - - 20524412 56120 EQUIPMENT MAINTENANCE & REPAIR 1,895 1,751 2,200 2,070 - 2,086 2,500 20524412 56130 EXTERNAL SERVICES - 296 500 622 - 40 600 20524412 56210 FUEL & FLUIDS 366 584 600 679 - 318 600 20524412 61422 IT ALLOCATION - - - - - - 7,103 82024412 Total Water Meter Reading Expenses 63,020 84,724 108,177 95,367 92,410 92,279 120,348 268 Billing and Collections Internal Service Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End Budget ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 FY 2016 ELECTRIC METER READING EXPENSES 20526430 51110 REGULAR SALARIES & WAGES 111,494 83,976 91,756 88,642 91,893 88,835 81,107 20526430 51120 NON-REGULAR SALARIES & WAGES 17,479 8,854 21,924 13,455 11,292 11,292 22,584 20526430 51130 OVERTIME SALARIES & WAGES - 104 - 9 14,357 - - 20526430 51210 RETIREMENT (PERS)19,092 19,728 23,046 20,693 25,687 26,733 30,755 20526430 51220 INSURANCE 22,979 16,329 22,216 17,637 18,499 18,660 18,389 20526430 51230 WORKERS COMP 5,417 4,022 5,968 6,419 5,096 4,859 5,181 20526430 51240 MEDICARE 1,773 1,407 1,648 1,335 1,507 1,410 1,774 20526430 51250 UNEMPLOYMENT 1,363 976 1,138 1,174 1,211 1,141 1,228 20526430 51260 FICA 517 549 1,360 695 700 - - 20526430 51290 CELL PHONE STIPEND - - - 313 403 167 318 20526430 55100 TELEPHONE 851 667 850 - 500 500 - 20526430 55210 UTILITIES 2,119 1,593 - - - - - 20526430 56110 CITY GARAGE - PARTS 1,274 1,625 1,451 1,627 1,500 1,500 - 20526430 56111 CITY GARAGE - LABOR 33,998 43,399 38,738 43,431 40,000 40,000 - 20526430 56120 EQUIPMENT MAINTENANCE & REPAIR - - 2,500 2,005 3,000 3,000 2,500 20526430 56130 EXTERNAL SERVICES 19,994 24,169 20,088 - - - 750 20526430 56210 FUEL & FLUIDS 27,725 30,423 32,000 - - - 2,000 20526430 57100 CONFERENCE & TRAINING 5,148 5,352 5,562 - - - 5,500 20526430 61422 IT ALLOCATION - - - - - - 7,103 20526430 Total Electric Meter Reading Expenses 271,223 243,173 270,245 197,435 215,645 198,097 179,189 UTILITY BILLING TRANSFERS 20513300 94400 DEPRECIATION 3,922 3,922 3,922 3,922 - - - 20513300 95220 TRANSFER TO FIXED ASSET FUND - - - - - - 120,684 20513300 Total Utility Billing Transfers 3,922 3,922 3,922 3,922 - 120,684 269 ACCOUNT NO. 20513300, 20524415, 20526430 DEPARTMENT REQUEST 51110 Salaries 436,785$ 1 Finance Controller 100% 1 Customer Service Representative III 100% 3 Customer Service Representative II 100% 1 Customer Service Representative I 100% 1 Utility Services Team Leader 100% 1 Meter Reader 100% 1 Meter Reader/Part-time, 32 Hour 100% 51120 Non-Regular Salaries 37,640$ Meter Reader/On-Call (2,000 Hours) 51130 Overtime Salaries 10,000$ Employee Benefits 267,823$ 51210 Retirement (PERS)140,476$ 51220 Insurance 88,889$ 51230 Workers Compensation Insurance 23,651$ 51240 Medicare 8,094$ 51250 Unemployment Insurance 5,595$ 51290 Cell Phone Stipend 1,118$ 52100 Contractual Services 144,165$ Billing software maintenance agreement and program changes 20,000$ Accounting Software Agreement 20,406$ Bank Charges; Credit Card fees 25,000$ Credit Reporting Services 3,900$ Lockbox 48,874$ Printing Services 25,985$ 54100 Supplies 12,000$ Computer paper and pre-printed forms (business licenses, utility billing statement, final notices, applications and envelopes) and printer and miscellaneous supplies. 54101 Postage 45,000$ 55100 Telephone 2,700$ Land line and Fax. 56120 Equipment Maintenance & Repair 12,176$ Miscellaneous repairs of office equipment. 56130 External Services 1,350$ 56210 Fuel & Fluids 2,600$ Fuel and Fluids for vehicles. 57100 Conference & Training 10,000$ 2016 Munis Conference 61422 IT Allocations 36,876$ Share of Information Technology Services. 95220 Transfer to Fixed Asset Fund 120,684$ Share of Civic Center Utilities. 1,139,799$ BUDGET DETAIL BILLING & COLLECTIONS FUND FISCAL YEAR 2015-16 DEPARTMENT TOTAL 20513300, 20524415, 20526430 270 DISPATCH CENTER INTERNAL SERVICE FUND Fiscal Year 2015-16 Dispatch Center Provide dispatching services for Police, Fire, Emergency (911), Electric, Water, Sewer and other City of Ukiah functions. MAJOR ACCOMPLISHMENTS OF FY 2014-15:  Continued Priority Dispatch System.  Maintain City of Fort Bragg dispatching contract.  Continue coordination with the Cal-Fire dispatching contract.  Installed regional cloud based 911 systems.  Established specifications and began work on regional radio system.  Expanded City video security system.  Replaced computer-aided-dispatch computer system.  Established child exchange location at civic center. PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16:  Continuation of City of Fort Bragg dispatching contract.  Continue coordination of Cal-Fire dispatch contract.  Continue development of multi-agency 911 Center dispatching solutions.  Work with city utilities to enhance social media and other electronic notification methods.  Continue work on monthly allied agency coordination meetings. SIGNIFICANT CHANGES:  None 20620231 Ukiah Dispatch Center 20620232 Ft. Bragg Dispatch Center 271 $1,151,532 $1,139,220 $1,171,864 $1,159,602 $1,116,153 $1,124,572 $1,052,962 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 Dispatch Center Internal Service Fund Expenses Ft. Bragg Dispatch Ukiah Dispatch Total 272 Estimated Difference Actual Actual Actual Actual Budget Year-End Budget From Estimated FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 FY 2015 Dispatch Center Revenues: State - - - - - - -$ 0% Fort Bragg 276,482 296,415 318,079 341,637 309,500 309,785 324,975 15,190 5% Sewer Fund 10,000 10,000 10,000 10,000 10,000 10,000 10,000 - 0% Electric Fund 20,000 20,000 20,000 20,000 20,000 20,000 20,000 - 0% Water Fund 10,000 10,000 10,000 10,000 10,000 10,000 10,000 - 0% Public Safety 799,761 768,514 833,727 793,473 733,929 476,084 687,987 211,903 29% Interest on Investments 1,668 1,605 1,722 3,085 587 1,562 - (1,562) -266% Total Dispatch Center Revenues 1,117,911 1,106,534 1,193,528 1,178,195 1,084,016 827,431 1,052,962 225,531$ 21% Dispatch Center Operating Expenses: Dispatch: Ukiah Dispatch 834,392 790,762 872,539 841,680 807,485 830,529 744,422 (86,107)$ -11% Fort Bragg Dispatch 281,899 318,177 291,905 287,681 301,248 293,623 301,540 7,917$ 3% Sub Total Dispatch Center Operating Expenses 1,116,291 1,108,939 1,164,444 1,129,362 1,108,733 1,124,152 1,045,962 (78,190)$ -7% Capital - - - - - 16,486 - (16,486)$ 100% Transfers 35,241 30,281 7,420 30,241 7,420 420 7,000 6,580$ 89% Total Dispatch Center Operating Expenses 1,151,532 1,139,220 1,171,864 1,159,602 1,116,153 1,141,058 1,052,962 (88,096)$ -8% (33,621) (32,686) 21,664 18,593 (32,137) (313,627) - Dispatch Center Internal Service Fund Summary % Charges for Services: Increase (decrease) in reserve* 273 Dispatch Center Internal Service Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End Budget ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 FY 2016 DISPATCH FUND REVENUE 20600000 43190 STATE OTHER - - - - - - - 20600000 44221 CHARGES TO FORT BRAGG (276,482) (296,415) (318,079) (341,637) (309,500) (309,785) (324,975) 20600000 44266 CHARGES TO SEWER FUND (10,000) (10,000) (10,000) (10,000) (10,000) (10,000) (10,000) 20600000 44270 CHARGES TO ELECTRIC FUND (20,000) (20,000) (20,000) (20,000) (20,000) (20,000) (20,000) 20600000 44272 CHARGES TO WATER FUND (10,000) (10,000) (10,000) (10,000) (10,000) (10,000) (10,000) 20600000 44279 CHARGES TO PUBLIC SAFETY (799,761) (768,514) (833,727) (793,473) (733,929) (476,084) (687,987) 20600000 46110 INTEREST ON INVESTMENTS (1,668) (1,605) (1,722) (3,085) (587) (1,562) - 20600000 Total Dispatch Fund Revenue (1,117,911) (1,106,534) (1,193,528) (1,178,195) (1,084,016) (827,431) (1,052,962) UKIAH DISPATCH EXPENSES 20620231 51110 REGULAR SALARIES & WAGES 452,612 414,639 437,726 292,433 287,570 285,408 340,252 20620231 51130 OVERTIME SALARIES & WAGES 41,674 63,469 24,768 58,758 75,565 75,565 60,000 20620231 51150 ACCRUED SALARIES & BENEFITS 12,930 (23,867) - (760) - - 20620231 51210 RETIREMENT (PERS)115,824 126,148 146,063 103,911 103,878 102,469 125,469 20620231 51220 INSURANCE 91,985 84,353 120,230 54,569 54,926 55,239 65,808 20620231 51230 WORKERS COMP 20,363 20,197 24,281 21,632 14,361 15,992 17,196 20620231 51240 MEDICARE 6,645 6,026 6,704 4,686 3,728 4,263 5,890 20620231 51250 UNEMPLOYMENT 5,044 4,902 4,379 3,961 3,423 3,806 4,068 20620231 51260 FICA - - - - - - - 20620231 51270 UNIFORM ALLOWANCE 247 222 500 102 - 100 - 20620231 51290 CELL PHONE STIPEND - - - 45 42 42 420 20620231 52100 CONTRACTED SERVICES 27,684 34,745 31,400 216,211 243,542 230,000 67,245 20620231 54100 SUPPLIES 3,174 4,134 4,000 4,673 4,000 45,713 4,000 20620231 54320 SOFTWARE - - - 5,000 5,000 5,000 5,000 20620231 55100 TELEPHONE 6,955 5,851 5,000 4,405 5,000 5,000 5,000 20620231 55210 UTILITIES 555 559 1,200 584 1,200 700 1,200 20620231 56120 EQUIPMENT MAINTENANCE & REPAIR 975 - 1,000 985 1,000 1,000 4,200 20620231 57100 CONFERENCE & TRAINING 3,184 2,272 4,000 3,908 4,000 - 4,000 20620231 57300 MEMBERSHIPS & SUBSCRIPTIONS 229 228 250 232 250 232 250 20620231 61100 GENERAL GOVERNMENT ALLOCATION 37,350 39,570 53,431 58,771 - - - 20620231 61200 PURCHASING ALLOCATION 993 955 1,130 1,098 - - - 20620231 61500 INSURANCE ALLOCATION 5,969 6,358 6,477 6,477 - - - 20620231 62100 IT ALLOCATION - - - - - - 34,004 20620231 Total Ukiah Dispatch Expenses 834,392 790,762 872,539 841,680 807,485 830,529 744,002 UKIAH DISPATCH FIXED ASSETS 20620231 80100 MACHINERY & EQUIPMENT - - - - - 16,486 - 20620231 Total Ukiah Dispatch Fixed Assets - - - - - 16,486 - UKIAH DISPATCH TRANSFERS 20620231 94400 DEPRECIATION 27,765 22,871 - 22,871 - - - 20620231 94500 LEASE PAYMENTS 476 410 420 370 420 420 420 20620231 95220 TRANSFER TO FIXED ASSET FUND - - - - - - - 20620231 Total Ukiah Dispatch Transfers 28,241 23,281 420 23,241 420 420 420 FT BRAGG DISPATCH EXPENSES 20620232 51110 REGULAR SALARIES & WAGES 166,197 177,762 162,761 163,641 169,604 162,001 169,271 20620232 51130 OVERTIME SALARIES & WAGES 19,592 23,995 11,386 15,451 22,670 22,670 25,000 20620232 51150 ACCRUED SALARIES & BENEFITS - - - 3,317 - - 20620232 51210 RETIREMENT (PERS)43,847 57,023 53,838 56,051 60,983 59,018 64,553 20620232 51220 INSURANCE 40,013 41,239 46,125 31,189 31,301 31,499 26,212 20620232 51230 WORKERS COMP 7,738 8,630 9,143 11,224 8,474 9,546 8,288 20620232 51240 MEDICARE 2,339 2,950 2,524 2,533 2,357 2,719 2,836 20620232 51250 UNEMPLOYMENT 1,928 2,095 1,628 2,056 2,019 2,330 1,960 20620232 51270 UNIFORM ALLOWANCE 165 - - - - - 20620232 51290 CELL PHONE STIPEND - - - 843 840 840 420 20620232 55100 TELEPHONE 82 1,535 1,500 1,200 - 20620232 57100 CONFERENCE & TRAINING 2,949 3,000 177 3,000 3,000 3,000 20620232 61100 GENERAL GOVERNMENT ALLOCATION - - - - - 20620232 61500 INSURANCE ALLOCATION - - - - - 20620232 Total Ft Bragg Dispatch Expenses 281,899 318,177 291,905 287,681 301,248 293,623 301,540 FT BRAGG DISPATCH TRANSFERS 20620232 94301 TRANSFERS TO RESERVES 7,000 7,000 7,000 7,000 7,000 - 7,000 20620232 Total Ft Bragg Dispatch Transfers 7,000 7,000 7,000 7,000 7,000 - 7,000 274 ACCOUNT NO. 20620231 DEPARTMENT REQUEST 51110 Salaries 340,252$ 1 Communications and Records Manager 100% 5 Senior/Clerk Dispatchers 100% 51130 Overtime Salaries & Wages 60,000$ Employee Benefits 218,851$ 51210 Retirement (PERS)125,469$ 51220 Insurance 65,808$ 51230 Workers Compensation Insurance 17,196$ 51240 Medicare 5,890$ 51250 Unemployment Insurance 4,068$ 51290 Cell Phone Stipend 420$ 52100 Contractual Services 67,245$ Maintenance and repairs to printers, copiers & other equipment 16,899$ PERS Unfunded Liability 4,620$ Tritech 31,686$ Annual CLIPS support 7,683$ Voice Recorder maintenance 700$ 911 System maintenance 3,804$ Cloud router 868$ Annual maintenance of MDTs 985$ 54100 Supplies 4,000$ Operational supplies, printing supplies, document shredding & computer maintenance. 54320 Software 5,000$ Dispatch's share of ESRI licensing. 55100 CLETS & Telephone 5,000$ CLETS line fees, wide area network access, allocated telephone costs. 55210 Utilities 1,200$ Dispatch's share of radio room/antenna utilities 56120 Equipment Maintenance & Repair 4,200$ Repair and maintenance of telephones, radio equipment, headsets & printers. One time purchase of wireless headsets. 57100 Conference & Training 4,000$ Emergency Dispatch bi-annual recertification, annual user conference, miscellaneous training including POST require courses. 57300 Memberships & Subscriptions 250$ Publications, Lake/Mendocino Haines Directory. 61422 IT Allocation 34,004$ Share of Information Technology services. 94500 Lease Payments 420$ Dispatch's share of photocopier purchase and maintenance. DEPARTMENT TOTAL 20620231 744,422$ BUDGET DETAIL DISPATCH CENTER FUND - UKIAH FISCAL YEAR 2015-16 275 ACCOUNT NO. 20620232 DEPARTMENT REQUEST 51110 Salaries 169,271$ 3 Senior/Clerk Dispatchers 100% 51130 Overtime Salaries & Wages 25,000$ Employee Benefits 104,269$ 51210 Retirement (PERS)64,553$ 51220 Insurance 26,212$ 51230 Workers Compensation Insurance 8,288$ 51240 Medicare 2,836$ 51250 Unemployment Insurance 1,960$ 51290 Cell Phone Stipend 420$ 57100 Conference & Training 3,000$ Emergency Dispatch bi-annual recertification, annual user conference, miscellaneous PERS Unfunded Liability. 95220 Transfer to Fixed Asset Account 7,000$ DEPARTMENT TOTAL 20620232 308,540$ BUDGET DETAIL DISPATCH CENTER FUND - FT. BRAGG FISCAL YEAR 2015-16 276 BUILDING & MAINTENANCE INTERNAL SERVICE FUND BUDGET Fiscal Year 2015-16 20822500 Building Maintenance BRIEF DEPARTMENT AND/OR DIVISION OVERVIEW: Building maintenance operations for Civic Center and Annex Facility, including ongoing preventative, emergency repair, and maintenance services. Division also provides general support for other buildings and facilities under the operation of the City. MAJOR ACCOMPLISHMENTS FOR FY 2014-15:  Continue to maintain all City buildings and facilities.  Supported special events and community activities.  Provided support services for various departments as needed.  Completed emergency power backup project for emergency operation of the Civic Center. PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16:  Provide building and facility maintenance.  Coordinate and assist with Capital Improvement Projects as listed in the budget.  Provide staffing for special events as needed.  Develop schedule for major Capital Projects.  Develop schedule for routine maintenance procedures. SIGNIFICANT CHANGES:  None 277 $469,014 $476,576 $615,820 $508,705 $503,755 $358,419 $512,357 $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year-End FY 2015 Budget FY 2016 Building Maintenance Internal Service Fund Expenses Building Maintenance Total 278 Building Maintenance Internal Service Fund Summary Estimated Difference Actual Actual Actual Actual Budget Year-End Budget From Estimated FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 FY 2015 Building Maintenance: Allocated Corporation Yard Costs*-$ -$ 79,161$ 90,547$ 92,844$ 92,844$ -$ (92,844)$ -100% Charges to General Fund*518,870 472,753 411,650 417,313 410,911 410,911 165,637 (245,274) -60% Charges to Wastewater Fund - - - - - - 4,097 4,097 100% Charges to Electric Fund - - - - - - 14,145 14,145 100% Charges to Water Fund - - - - - - 3,061 3,061 100% Charges Public Safety Fund - - - - - - 283,417 283,417 100% Miscellaneous Receipts - - - - - - 42,000 42,000 100% Total Building Maintenance 518,870$ 472,753$ 490,811$ 507,860$ 503,755$ 503,755$ 512,357$ 8,602$ 2% Building Maintenance Expenses: Building Maintenance: Building Maintenance 469,014$ 476,576$ 615,820$ 508,705$ 503,755$ 358,419$ 512,357$ 153,938$ 31% 469,014 476,576 615,820 508,705 503,755 358,419 512,357 153,938$ 31% 49,856$ (3,823)$ (125,009)$ (845)$ -$ 145,336$ -$ *Building Maintenance History. Formally General Fund: Building Maintenance 10022500 % Charges for Services: Total Expenses Increase (decrease) in reserve* 279 Building Maintenance Internal Service Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End Budget ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 FY 2016 BUILDING MAINTENANCE REVENUES 20822500 44294 ALLOCATED UTILITY COSTS - - (79,161) (90,547) (92,844) (92,844) - 20822500 44295 ALLOCATED GROUNDS MAINTENANCE (433,531) (394,567) - (417,313) (410,911) (410,911) - 20822500 44261 CHARGES TO GENERAL FUND (85,339) (78,186) (411,650) - - - (165,637) 20822500 44264 CHARGES TO GARAGE FUND - - - - - - - 20822500 44265 CHARGES TO AIRPORT FUND - - - - - - - 20822500 44266 CHARGES TO WASTEWATER FUND - - - - - - (4,097) 20822500 44270 CHARGES TO ELECTRIC FUND - - - - - - (14,145) 20822500 44272 CHARGES TO WATER FUND - - - - - - (3,061) 20822500 44279 CHARGES TO PUBLIC SAFETY - - - - - - (283,417) 20822500 48110 MISCELLANEOUS RECEIPTS - - - - - - (42,000) 20822500 Total Building Maintenance Revenues (518,870) (472,753) (490,811) (507,860) (503,755) (503,755) (512,357) BUILDING MAINTENANCE EXPENSES 20822500 51110 REGULAR SALARIES & WAGES 178,006 167,315 177,757 173,970 174,766 155,350 179,936 20822500 51120 NON-REGULAR SALARIES & WAGES - - - 518 4,622 755 749 20822500 51130 OVERTIME SALARIES & WAGES 5,185 2,973 5,145 4,017 5,074 1,043 5,000 20822500 51150 ACCRUED SALARIES & BENEFITS 158 3,823 - 3,345 - - - 20822500 51210 RETIREMENT (PERS)31,567 39,388 44,647 44,936 48,612 43,906 54,008 20822500 51220 INSURANCE 33,599 40,376 45,541 41,571 40,276 40,268 42,825 20822500 51230 WORKERS COMP 7,541 7,273 9,602 11,677 5,209 8,383 9,420 20822500 51240 MEDICARE 2,500 2,474 2,653 2,380 2,263 2,011 3,215 20822500 51250 UNEMPLOYMENT 1,896 1,765 1,778 2,136 2,197 1,606 2,230 20822500 51260 FICA 7 10 - 66 47 47 45 20822500 51290 CELL PHONE STIPEND - - - 1,318 1,208 1,118 1,174 20822500 52100 CONTRACTED SERVICES 29,687 21,358 32,000 15,892 28,000 24,000 16,000 20822500 52180 SECURITY SERVICES 684 748 800 690 1,200 1,200 1,200 20822500 54100 SUPPLIES 18,665 21,267 19,000 31,864 26,000 28,240 26,000 20822500 54102 SMALL TOOLS 1,699 2,117 7,000 8,278 4,000 1,600 4,000 20822500 55100 TELEPHONE 1,976 1,694 2,000 465 400 - 401 20822500 55210 UTILITIES - - 81,000 94,266 95,000 - 85,000 20822500 56110 CITY GARAGE - PARTS 197 130 305 299 301 - - 20822500 56111 CITY GARAGE - LABOR 4,837 3,472 8,148 7,993 12,592 - - 20822500 56120 EQUIPMENT MAINTENANCE & REPAIR 985 1,414 1,500 10,388 11,500 10,500 13,000 20822500 56130 EXTERNAL SERVICES 762 3,203 3,000 2,771 3,000 3,742 4,000 20822500 56210 FUEL & FLUIDS 4,805 6,770 5,000 3,926 5,000 5,000 5,000 20822500 56300 BUILDING MAINT. & REPAIR 39,365 31,701 27,000 28,391 28,000 28,000 30,000 20822500 57100 CONFERENCE & TRAINING 462 - 500 961 1,500 1,500 1,500 20822500 57300 MEMBERSHIPS & SUBSCRIPTIONS - - - 150 150 150 150 20822500 61410 RENT ALLOCATION 2,390 - 2,838 2,838 2,838 - - 20822500 61425 ALLOCATED UTILITIES 76,995 67,985 - - - - - 20822500 61422 IT ALLOCATION - - - - - - 18,060 20822500 61500 INSURANCE ALLOCATION 12,493 13,307 13,597 13,597 - - 9,444 20822500 94500 LEASE PAYMENTS 12,552 5,230 - - - - - 20822500 95220 TRANSFER TO FIXED ASSET FUND - 30,784 125,009 - - - - 20822500 Total Building Maintenance Expenses 469,014 476,576 615,820 508,705 503,755 358,419 512,357 280 ACCOUNT NO. 20822500 DEPARTMENT REQUEST 51110 Salaries 179,936$ 1 Facilities Administrator 2.5 % Econ. Dev., 47.5% Conf. Center)50.0% 1 Building/Facilities Leadworker 100.0% 1 Building & Grounds Specialist 100.0% 1 Custodian Part-Time 32- Hour (12.5% Museum)87.5% 1 Custodian Part-Time 32- Hour 100.0% 1 Receptionist/Clerk (30% Admin Support, 10% Parks, 30% Recreation Admin.)30.0% 1 Program Analyst (35% Parks, 35% Recreation Admin., 25% Conf. Center)5.0% 51120 Non-Regular Salaries 749$ 1 Community Services Assistant/960 Hours (50% Admin Support, 15% Recreation Admin., 15% Parks, 15% Golf) 5.0% 51130 Overtime Salaries & Wages 5,000$ Employee Benefits 112,917$ 51210 Retirement (PERS)54,008$ 51220 Insurance 42,825$ 51230 Workers Compensation Insurance 9,420$ 51240 Medicare 3,215$ 51250 Unemployment Insurance 2,230$ 51260 FICA 45$ 51290 Cell Phone Stipend 1,174$ 52100 Contractual Services 16,000$ 15,000$ Recreation software cost (Total cost shared with Recreation, UVCC, ARRC).1,000$ 52180 Security Services 1,200$ Security alarms, fire alarms, vault/halon system, and appropriate monitoring services. 54100 Supplies & Other Division Expenses 26,000$ Routine maintenance requirements and janitorial operation of the Civic Center. 54102 Small Tools 4,000$ Small tools such as drills, saws, small electrical hand tools and bits generally under $500. 55100 Telephone 401$ Land line and Fax. 55210 Utilities 85,000$ 56120 Equipment Maintenance & Repair 13,000$ 56130 External Services 4,000$ External services and outside parts for vehicles/equipment. Ongoing maintenance of Civic Center equipment including HVAC systems, alarm systems, generator and electrical systems. BUDGET DETAIL BUILDING MAINTENANCE FUND FISCAL YEAR 2015-16 Contract services for building operations; contract for carpet cleaning services, and other various maintenance services. Building and facilities maintenance; general custodial maintenance supplies, including cleaning materials, paper goods, light bulbs, floor cleaners, and miscellaneous building supplies. Civic Center utilities; major portion distributed through Reimbursable Credit to departments and funds located within the Civic Center. 281 56120 Fuel & Fluids 5,000$ Fuel for vehicles and equipment. 56300 Building Maintenance & Repair 30,000$ 57100 Conference & Training 1,500$ Bucket truck training and other training programs. 57300 Memberships & Subscriptions 150$ 61422 IT Allocation 18,060$ Share of Information Technology services. 61500 Insurance Allocation 9,444$ Share of the Citywide costs of liability and property insurance. DEPARTMENT TOTAL 20822500 512,357$ Maintenance and repairs for the Civic Center building systems such as HVAC, repairs to building interior and exterior, pest control services, repairs to security systems, fire suppression, and other various repairs. 282 CORPORATION YARD INTERNAL SERVICE FUND BUDGET Fiscal Year 2015-16 20824300 Corporation Yard DEPARTMENT PURPOSE: The Corporation Yard is the base of operations for Public Works field crews, Electric crews as well as the City Garage. The Street Maintenance Crew, the Water and Sewer Maintenance Crew, and the Electric Utility Maintenance Crew maintain their equipment and maintenance supplies at the Corporation Yard. Expenses for the Corporation Yard are divided respectively based on the amount of square feet which each department occupies. MAJOR ACCOMPLISHMENTS OF FY 2014-15:  Continued operation of the dual phase extraction and ozone sparge remediation system to clean underground contamination with the goal to obtain closure from the Regional Water Quality Control Board in 2016.  Continue to operate the Corporation Yard in an efficient manner to serve the Water, Sewer, Garage, Street Maintenance, and Electric Utility crews.  Replaced both gates at the Corporation Yard PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16:  Begin major repairs to the Corporation Yard including fixing broken windows, replacing trim boards, painting buildings, cleaning up debris and general maintenance of the grounds and facilities. Janitorial Services will no longer be contracted as a result of the new position being recommended. SIGNIFICANT CHANGES:  Recruit for a 32 hour Garage and Corporation Yard Maintenance Specialist to assist the Mechanics and make improvements to the Corporation Yard 283 $21,159 $27,428 $50,331 $42,908 $62,776 $61,109 $70,550 $- $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 $70,000 $80,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Corporation Yard Internal Service Fund Expenses Corporation Yard Total 284 Corporation Yard Internal Service Fund Summary Estimated Difference Actual Actual Actual Actual Budget Year-End Budget From Estimated FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 FY 2015 Corporation Yard Revenues: Allocated Corporation Yard Costs*-$ -$ -$ 69,867$ 62,776$ 92,775$ -$ (92,775)$ -148% Charges to General Fund*31,748 32,156 100,799 - - - 14,366 14,366 100% Charges to Garage Fund - - - - - - - - 100% Charges to Wastewater Fund - - - - - - 10,829 10,829 100% Charges to Electric Fund - - - - - - 33,558 33,558 100% Charges to Water Fund - - - - - - 11,797 11,797 100% Total Corporation Yard Revenues 31,748$ 32,156$ 100,799$ 69,867$ 62,776$ 92,775$ 70,550$ (22,225)$ -35% Corporation Yard Expenses: Corporation Yard: Corporation Yard 21,159$ 27,428$ 50,331$ 42,908$ 62,776$ 61,109$ 70,550$ 9,441$ 15% 21,159 27,428 50,331 42,908 62,776 61,109 70,550 10,589$ 4,728$ 50,468$ 26,959$ -$ 31,666$ -$ *Corporation Yard History. Formally General Fund: Corporation Yard 10024300 % Charges for Services: Total Corporation Yard Expenses Increase (decrease) in reserve* 285 Corporation Yard Internal Service Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End Budget ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 FY 2016 CORPORATION YARD REVENUES 20824300 44261 CHARGES TO GENERAL FUND - - - - - - (14,366) 20824300 44264 CHARGES TO GARAGE FUND - - - - - - - 20824300 44266 CHARGES TO WASTEWATER FUND - - - - - - (10,829) 20824300 44270 CHARGES TO ELECTRIC FUND - - - - - - (33,558) 20824300 44272 CHARGES TO WATER FUND - - - - - - (11,797) 20824300 44293 ALLOCATED CORP YARD COSTS - - - (69,867) (62,776) (92,775) - 20824300 44299 GENERAL GOVERNMENT CHARGES (31,748) (32,156) (100,799) - - - - 20824300 Total Corporation Yard Revenues (31,748) (32,156) (100,799) (69,867) (62,776) (92,775) (70,550) CORPORATION YARD EXPENSES 20824300 51110 REGULAR SALARIES & WAGES 4,508 4,532 10,464 10,703 10,841 16,989 27,119 20824300 51150 ACCRUED SALARIES & BENEFITS 528 (48) - 48 - - - 20824300 51210 RETIREMENT (PERS)852 1,063 2,744 2,828 3,008 4,736 8,123 20824300 51220 INSURANCE 622 606 1,381 338 247 1,747 2,763 20824300 51230 WORKERS COMP 193 203 549 611 452 793 1,250 20824300 51240 MEDICARE 64 65 152 139 131 224 427 20824300 51250 UNEMPLOYMENT 48 49 104 112 111 189 299 20824300 51290 CELL PHONE STIPEND - - - 44 46 81 165 20824300 52100 CONTRACTED SERVICES 5,182 5,708 24,380 5,147 23,700 14,000 5,000 20824300 52180 SECURITY SERVICES - - - 245 9,000 9,000 3,000 20824300 54100 SUPPLIES 2,441 7,142 2,700 13,538 8,500 8,500 8,500 20824300 54102 SMALL TOOLS - - - - - - 1,500 20824300 55100 TELEPHONE 1,966 2,142 2,000 2,148 2,050 2,050 2,200 20824300 55210 UTILITIES 1,310 2,003 2,000 1,844 1,700 1,700 1,900 20824300 56110 CITY GARAGE - PARTS 24 59 43 79 79 - - 20824300 56111 CITY GARAGE - LABOR 656 1,562 1,143 2,111 2,111 600 - 20824300 56130 EXTERNAL SERVICES 888 344 250 787 300 500 600 20824300 56210 FUEL & FLUIDS - - 400 165 500 - 2,000 20824300 56300 BUILDING MAINTENANCE - - - - - - - 20824300 59101 FEES - - - - - - - 20824300 61422 IT ALLOCATION - - - - - - 1,209 20824300 61500 INSURANCE ALLOCATION 1,876 1,998 2,021 2,021 - - 4,495 20824300 Total Corporation Yard Expenses 21,159 27,428 50,331 42,908 62,776 61,109 70,550 286 ACCOUNT NO. 20824300 51110 Salaries - Regular 27,119$ 1 Director of Public Works/City Engineer (13% Engineering, 5% Streets, 15% Landfill, 30% Wastewater Admin, 30% Water Admin, 5% Garage) 2% 1 Deputy Public Works Director (10% Engineering, 10% Streets, 20% Landfill, 10% Garage, 20% Wastewater Admin, 20% Water Admin.) 10% 1 Administrative Secretary/Human Resources Assistant (5% Engineering, 15% Wastewater Admin, 10% Water Admin, 15% Garage, 50% Human Resources) 5% 1 Lead Equipment Mechanic (85% Garage)15% Employee Benefits 13,027$ 51210 Retirement (PERS)$8,123 51220 Group Insurance $2,763 51230 Workers Compensation Insurance $1,250 51240 Medicare $427 51250 Unemployment Insurance $299 51290 Cell Phone Stipend 165 52100 Contract Services 5,000$ Sludge removal from wash rack. 52180 Security Services 3,000$ New burglar alarm system monitoring for all corporation yard. 54100 Supplies 8,500$ Miscellaneous tools and materials to repair Corporation Yard facilities. 54102 Small Tools 1,500$ Replacement of Small Tools. 55100 Telephone 2,200$ Access to the City wide-area network from the Corporation Yard. 55210 Utilities 1,900$ Usage of one metered security light at Corporation Yard. 56130 External Services 600$ Outside Vendor Labor and Parts. 56210 Fuel and Fluids 2,000$ Fuel and Fluids for Vehicles and Forklift. 61422 IT Allocation 1,209$ Share of Information Technology services. 61500 Insurance Allocation 4,495$ Share of the Citywide costs of liability and property insurance. DEPARTMENT TOTAL 24300 70,550$ BUDGET DETAIL CORPORATION YARD FUND FISCAL YEAR 2015-16 DEPARTMENT REQUEST 287 288 INFORMATION TECHNOLOGY INTERNAL SERVICE FUND BUDGET FISCAL YEAR 2015-16 20922900 Information Technology BRIEF DEPARTMENT AND/OR DIVISION OVERVIEW: The Information Technology Department provides management and technical services for the City’s co mputer, network and telephone systems. These systems provide all of the City’s computer services, including standardized desktop applications, business applications, databases, electronic mail, remote access, mapping and other services. IT services include system planning, maintenance, network security, systems back-up, internet access and oversight of user applications. The IT Department provides direct customer support to employees through desktop installation, configuration, maintenance, repair, and network access services. In addition, the IT Department oversees the development, continuing enhancement, and maintenance of the City’s internet and intranet sites. The IT Department provides end user technology training to all departments either through in-house training and/or outside service providers. MAJOR ACCOMPLISHMENTS FOR FY 2014-15:  Worked with contracted vendors to facilitate multiple critical projects related to the Police Department: Dispatch Workstation replacement, Provide Ukiah PD CLETS access to Fort Bragg, facilitate Mobile Data Computer project for police cars, replacement of Law Enforcement record access software (Tritech IQ)  Established WAN connection and WiFi implementation of Access Points for Alex R. Center, Corp Yard and UVCC.  Established Data backups that will encompass COU data and Cloud Virtual Machine backups for Disaster Recovery.  Started Analog Phone replacement – ongoing  Successfully raised the domain functionality level and consolidated internal routing (network wide).  Implemented a new service model, providing vendor support for advanced projects and outages. This also has allowed for increased productivity, infrastructure reinforcement and better service to our end-users.  Automated processes and tasks, using our current technologies to promote productivity.  Automated OS/Operating System Imaging completed; Automated HR user account creation/disabling; Public Safety Server process have been automated to avoid single point failure.  Audited and established a roadmap for Access Control and Security for the City of Ukiah. PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16:  Establish network connection capacity to remote sites (Fiber).  Install of a new perimeter firewall to thwart inside and outside malware/hacker threats .  Provide the technological requirements of additional MUNIS modules as they are implemented.  Council Chambers video and sound renovation.  Implement a computer replacement policy for all departments.  Installation of a new Symantec Anti-Virus \ Anti-Malware Management Suite.  Continue to monitor our technology footprint and make necessary changes to keep current.  Installation of an AT&T 100Mb Fiber Internet Gateway.  Continue to move as many processes as possible to an off-premise cloud service model to save physical infrastructure expense, such as a data Center through Microsoft Azure.  Establish a centralized network management console, to minimize network management complexity.  Establish second and third phase of camera security system – will include Civic Center, Annex and Alex Thomas Plaza.  Continue to establish protocols and policies to prevent bottlenecks and compatibility challenges.  Replace end of life switches and routers. SIGNIFICANT CHANGES: Major projects include; Council Chamber Electronic Renovation, Access Point WiFi installation at Civic Center, Annex & remote sites, purchase of routers to facilitate Fiber WAN Point-Point Network for external sites, end of life Router/Switch replacement & checkpoint appliance for HA Cluster. 289 $455,453 $480,163 $661,535 $717,781 $677,013 $505,038 $711,219 $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Information Technology Internal Service Fund Expenses IT Totals 290 Information Technology Internal Service Fund Summary Estimated Difference Actual Actual Actual Actual Budget Year-End Budget From Estimated FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 FY 2015 Information Technology Revenues: General Government Charge Allocation *362,373$ 392,799$ 566,448$ 607,635$ -$ -$ - -$ 0% Charges to General Fund 93,080 87,364 95,087 110,146 177,969 177,969 190,463$ 12,494 7% Charges to Garage Fund - - - - - - 12,279 12,279 100% Charges to Airport Fund - - - - 13,364 7,214 16,020 8,806 66% Charges to Wastewater Fund - - - - 100,479 58,686 52,404 (6,282) -6% Charges to Dispatch Center Fund - - - - - - 34,004 34,004 100% Charges to Golf Fund - - - - - - 1,700 1,700 100% Charges to Billing & Collections Fund - - - - - - 36,876 36,876 100% Charges Electric Fund - - - - 201,613 70,221 69,483 (738) 0% Charges to Water Fund - - - - 100,480 61,432 47,681 (13,751) -14% Charges to Fire Capital Fund - - - - - - 42,128 42,128 100% Charges to Public Safety - - - - 83,783 55,867 153,586 97,719 117% Charges to Purchasing Fund - - - - - - 7,745 7,745 100% Charges to Conference Center Fund - - - - - - 10,239 10,239 100% Charges to ARRC - - - - - - 869 869 100% Charges to Museum - - - - - - 14,584 14,584 100% Charges to Building Maintenance Fund - - - - - - 18,060 18,060 100% Charges to Corporation Yard Fund - - - - - - 1,209 1,209 100% Charges to Visit Ukiah Fund - - - - - - 1,889 1,889 100% Total Information Technology Revenues 455,453$ 480,163$ 661,535$ 717,781$ 677,688$ 431,389$ 711,219$ 279,830$ 41% Information Technology Operating Expenses: Information Technology: Information Technology 455,453$ 480,163$ 661,535$ 717,781$ 677,013$ 505,038$ 711,219$ 206,181$ 30% 455,453 480,163 661,535 717,781 677,013 505,038 711,219 206,181 30% 0$ 0$ -$ (0)$ 675$ (73,649)$ -$ *Information Technology history. Formally General Fund 10022900 % Charges for Services: Total Information Technology Operating Expenses Increase (decrease) in reserve* 291 Information Technology Internal Service Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End Budget ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 FY 2016 INFORMATION TECHNOLOGY REVENUE 20922900 44299 GENERAL GOVERNMENT CHARGES (362,373) (392,799) (566,448) (607,635) - - - 20922900 44261 CHARGES TO GENERAL FUND (93,080) (87,364) - - (177,969) (177,969) (190,463) 20922900 44264 CHARGES TO GARAGE FUND - - - - - - (12,279) 20922900 44265 CHARGES TO AIRPORT FUND - - - - (13,364) (7,214) (16,020) 20922900 44266 CHARGES TO WASTEWATER FUND - - - - (100,479) (58,686) (52,404) 20922900 44267 CHARGES TO DISPATCH CENTER FUND - - - - - - (34,004) 20922900 44268 CHARGES TO GOLF FUND - - - - - - (1,700) 20922900 44269 CHARGES TO BILLING & COLLECTION FUND - - - - - (70,224) (36,876) 20922900 44270 CHARGES TO ELECTRIC FUND - - - - (200,938) (61,432) (69,483) 20922900 44272 CHARGES TO WATER FUND - - - - (100,480) (55,867) (47,681) 20922900 44276 CHARGES TO FIRE CAPITAL - - - - (83,783) - (42,128) 20922900 44279 CHARGES TO PUBLIC SAFETY - - - - - - (153,586) 20922900 44281 CHARGES TO PURCHASING FUND - - - - - - (7,745) 20922900 44283 CHARGES TO CONFERENCE CENTER FUND - - - - - - (10,239) 20922900 44284 CHARGES TO ARRC FUND - - - - - - (869) 20922900 44285 CHARGES TO MUSEUM FUND - - - - - - (14,584) 20922900 44286 CHARGES TO BUILDING MAINTENANCE FUND - - - - - - (18,060) 20922900 44287 CHARGES TO CORPORATION YARD FUND - - - - - - (1,209) 20922900 44289 CHARGES TO VISIT UKIAH FUND - - - - - - (1,889) 20922900 Total Information Technology Revenue (455,453) (480,163) (566,448) (607,635) (677,013) (431,392) (711,219) INFORMATION TECHNOLOGY EXPENSES 20922900 51110 REGULAR SALARIES & WAGES 184,457 167,993 179,520 132,478 168,171 122,264 162,825 20922900 51120 NON-REGULAR SALARIES & WAGES - - - 56,912 16,424 41,097 60,540 20922900 51130 OVERTIME SALARIES & WAGES 1,890 2,191 1,932 5,960 6,800 10,718 12,000 20922900 51140 STAND-BY SALARIES & WAGES 23,425 24,430 47,272 25,351 6,800 20,844 21,000 20922900 51150 ACCRUED SALARIES & BENEFITS 499 2,039 - (10,130) - - - 20922900 51210 RETIREMENT (PERS)31,962 39,425 56,963 33,220 46,499 34,813 48,192 20922900 51220 INSURANCE 31,818 34,971 39,378 30,134 37,674 34,105 41,995 20922900 51230 WORKERS COMP 8,875 8,416 12,008 13,550 9,988 9,676 11,299 20922900 51240 MEDICARE 2,999 2,938 3,315 3,160 2,542 3,025 3,850 20922900 51250 UNEMPLOYMENT 2,220 2,043 2,269 2,478 2,241 2,305 2,672 20922900 51260 FICA - - - 3,176 2,426 2,338 3,754 20922900 51290 CELL PHONE - - - 1,259 1,275 1,333 1,692 20922900 52100 CONTRACTED SERVICES 107,181 133,504 77,601 169,219 130,000 105,701 85,000 20922900 54100 SUPPLIES 17,875 16,725 49,346 26,610 50,000 13,717 13,400 20922900 54101 POSTAGE 129 3 250 39 250 57 200 20922900 54320 SOFTWARE - - 125,097 177,850 125,000 76,607 200,000 20922900 55100 TELEPHONE 5,591 5,369 6,250 2,992 5,000 1,879 5,000 20922900 56120 EQUIPMENT MAINTENANCE & REPAIR 15,121 18,767 28,600 24,585 36,000 7,034 26,000 20922900 57100 CONFERENCE & TRAINING 3,988 10,366 17,500 3,200 15,500 3,317 11,000 20922900 57300 MEMBERSHIPS & SUBSCRIPTIONS - 302 500 1,534 800 585 800 20922900 61410 RENT ALLOCATION 3,257 - 2,655 2,655 2,782 2,782 - 20922900 61420 BUILDING MAINTENANCE ALLOCATION 11,515 8,574 8,946 9,119 8,863 8,863 - 20922900 61425 ALLOCATED UTILITIES 2,267 1,699 1,720 2,018 1,978 1,978 - 20922900 61500 INSURANCE ALLOCATION 384 409 413 413 - - - 2092290 Total Information Technology Expenses 455,453 480,163 661,535 717,781 677,013 505,038 711,219 292 ACCOUNT NO. 20922900 DEPARTMENT REQUEST 51110 Salaries 162,825$ 1 Information Technology Coordinator 100.0% 1 Information Technology Network Specialist 100.0% 1 Information Technology Specialist I 100.0% 51120 Non-Regular Salaries 60,540$ 1 Web Development Specialist (1,000 hours)100.0% 1 Information Technology IT Intern (936 hours)100.0% 1 Technology Assistant (100 hours)100.0% 51130 Overtime Salaries 12,000$ 51140 Stand-By Salaries 21,000$ Employee Benefits 113,454$ 51210 Retirement (PERS)48,192$ 51220 Insurance 41,995$ 51230 Workers Compensation Insurance 11,299$ 51240 Medicare 3,850$ 51250 Unemployment Insurance 2,672$ 51260 FICA 3,754$ 51290 Cell Phone Stipend 1,692$ 52100 Contractual Services 85,000$ Consulting services; Telcome, MDT Deployment, Network Engineering, Security Upgrades. 54100 Supplies 13,400$ 54101 Postage 200$ 54320 Software 200,000$ Microsoft Licensing 65,000$ Box 25,000$ City Source 3,600$ Microsoft Data Processing 27,000$ Granicus 24,000$ Parcel Quest 15,000$ Solar Winds 15,000$ Gaynor 3,700$ Nixel 8,500$ Semantic 5,000$ Miscellaneous Software 8,200$ BUDGET DETAIL INFORMATION TECHNOLOGY FUND FISCAL YEAR 2015-16 Computer, Network, and Phone system component replacement as needed, computer back-up media, computer cleaning supplies, misc. tools for PC repair, and miscellaneous office supplies. 293 55100 Telephone 5,000$ Land line and Fax. 56120 Equipment Maintenance & Repair 26,000$ Network System maintenance and repairs-server hard drives, network printers. 57100 Conference & Training 11,000$ Staff trainings; $2,500 per person/ per training 7,500$ Conference &/or webinars 3,500$ 57300 Memberships & Subscriptions 800$ Professional membership and technical manuals. DEPARTMENT TOTAL 20922900 711,219$ 294 Detail list of proposed Computer purchases For FY 2015/2016 User All in One ‐ Win7 Standard Desktop Notebook Workstation Class All In One Win 8.1 (Touch) Printer Estimated Cost City Manager X $ 2,500 Public Works Engineer X $ 3,800 WTP Operator X $ 1,550 Mechanic X $ 1,500 Mechanic X $ 1,500 Planning Director X $ 2,500 Counter X $ 1,850 Police Patrol Pit X $ 1,550 Patrol Pit X $ 1,550 Patrol Pit X $ 1,550 Patrol Pit X $ 1,550 Patrol Pit X $ 1,550 Seargeant X $ 1,550 Seargeant X $ 1,550 Detective X $ 1,550 Detective X $ 1,550 Detective X $ 1,550 CSO X $ 1,550 Electric Electric Tech. X $ 3,800 Electric Tech. X $ 3,800 Electric Tech. X $ 3,800 Electric Tech. X $ 3,800 Electric Tech. X $ 3,800 AirPort Part Timers X $ 1,550 Community Services ComputeRecr eation X $ 1,550 Recreation X $ 1,550 Reception X $ 1,550 Finance Payroll $ 1,550 Human Res. Mgt. Analyst X $ 1,550 2 Printers X $ 1,200 Total Computers $ 61,750 295 296 Special Funds are established to collect money that must be used for a specific purpose to simulate activities, efficiency, and product development. Uses for Special Funds include:  Successor Agency (100): Accounts for facilitation the winding down process of the Ukiah Redevelopment Agency.  Worker’s Compensation (201): Accounts for providing wage replacement and medical benefits to employees injured in the course of employment.  Alex Rorabaugh Recreation Center (311): Accounts for costs associated with operating the facility in an effective manor for the success of this community resource.  Downtown Business Improvement District (312): Accounts for the management and development of the downtown area.  Low and Moderate Income Housing (313): Accounts for establishing affordable housing to those with a median household income as rated by a recognized housing affordability index.  Gas Tax (500): Accounts for improving streets through gas tax funds received by the State of California.  Signalization (505): Accounts for maintaining traffic signals, stop signs, and access management.  Streets (506-510): Accounts for maintaining signs, street trees, weed maintenance, street marking, and stencil painting.  Housing and Economic Development (605-609): Accounts for supporting business and economic development.  Museum (691): Accounts for providing programs, publications, and educational exhibitions for visitors.  Supplemental Law Enforcement Grant (635): Accounts for law enforcement activities within a community through the State of California COPS grant program.  Visit Ukiah (750): Accounts for creating partnerships and promoting local tourism. 297 298 SUCCESSOR AGENCY BUDGET Fiscal Year 2015-16 10017200 Ukiah Successor Agency BRIEF DEPARTMENT AND/OR DIVISION OVERVIEW: To help facilitate the winding down process at the local level, Successor Agencies, have been established to manage redevelopment projects currently underway, make payments on enforceable obligations, and dispose of redevelopment assets and properties. Each Successor Agency has an oversight board that supervises its work. The oversight board is comprised of representatives of the local agencies that serve the redevelopment project area: the city, county, special districts, and K-14 educational agencies. Oversight Board members have a fiduciary responsibility to holders of enforceable obli gations, as well as to the local agencies that would benefit from property tax distributions from the former redevelopment project area. MAJOR ACCOMPLISHMENTS FOR FY 2014-15:  Completed the corresponding recognized obligation payment schedules for January 2015-June 2015 and ROPS for July 2015- December 2015.  Completed the Amended Long Range Property Management Plan and received the Department of Finance approval on December 30, 2014.  Completed property disposition agreement for Costco Property. PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16:  Complete the corresponding recognized obligation payment schedules.  Continue the implementation of the Long Range Property Management Plan. SIGNIFICANT CHANGES:  None 299 $- $4,983 $311,699 $91,012 $- $33,800 $36,743 $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Successor Agency Expenses General Fund Total 300 Successor Agency Detail for Fiscal Year 2015/2016 10017200 Estimated Difference Actual Actual Actual Actual Budget Year-End Budget from Estimated Account Name FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 Year-End 2015 SUCCESSOR AGENCY REVENUE 44841 SUCCESSOR AGENCY ADMIN - - - - (250,000) (125,000) (150,000) (25,000) 10% Total Successor Agency Revenue - - - - (250,000) (125,000) (150,000) (25,000) 10% SALARIES & BENEFITS 51110 REGULAR SALARIES & WAGES - 2,429 216,408 65,394 - - - - 0% 51120 NON-REGULAR SALARIES & WAGES - - -183 - - - - 0% 51130 OVERTIME SALARIES & WAGES - - 1,272 - - - - - 0% 51210 RETIREMENT (PERS)- 614 54,424 17,221 - - - - 0% 51220 INSURANCE - 93 20,265 - - - - - 0% 51230 WORKERS COMP - 100 9,762 3,591 - - - - 0% 51240 MEDICARE - 32 3,092 827 - - - - 0% 51250 UNEMPLOYMENT - 24 2,293 656 - - - - 0% 51260 FICA - - 2 11 -- - - 0% 51290 CELL PHONE STIPEND - - 47 - - - - - 0% Sub Total Salaries & Benefits - 3,292 307,565 87,883 - - - - 0% OPERATIONS & MAINTENANCE 52100 CONTRACTED SERVICES - 1,691 3,600 3,107 - 32,800 32,800 - 0% 54100 SUPPLIES - - 354 22 - 1,000 1,000 - 0% 55100 TELEPHONE - - 180 - - - - - 0% 61200 PURCHASING ALLOCATION - - - - - - 1,058 61410 RENT ALLOCATION - - -- - - - - 0% 61500 INSURANCE ALLOCATION - - - - - - 96 62100 CENTRAL SERVICES ALLOCATION - - - - - - 1,789 Sub Total Operations & Maintenance - 1,691 4,134 3,129 - 33,800 36,743 2,943 0% TOTAL DEPARTMENT EXPENSES 17200 - 4,983 311,699 91,012 - 33,800 36,743 2,943 0% 301 302 WORKER’S COMPENSATION FUND BUDGET Fiscal Year 2015-16 20112400 Worker’s Compensation BRIEF DEPARTMENT AND/OR DIVISION OVERVIEW: Worker’s Compensation is a form of insurance, required by the State of California, to provide worker’s compensation benefits to employees who sustain a work-related illness or injury. Entities are required to establish, implement, and maintain policies as well as establish a reporting system for job -related illnesses or injury. SIGNIFICANT CHANGES: None 303 $615,792 $625,682 $688,550 $652,426 $539,137 $839,980 $710,628 $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 $900,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Worker's Compensation Special Fund Expenses Worker's Compensation Total 304 Worker's Compensation Special Fund Summary Estimated Difference Actual Actual Actual Actual Budget Year-End Budget From Estimated FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 FY 2015 % Worker's Compensation Revenues: Charges for Services: Charges to Other Funds 534,794 542,728 674,576 781,798 539,137 539,137 605,584 66,447 12% Insurance Refunds - - - - - - - - 0% Total Worker's Compensation Fund Revenues 534,794$ 542,728$ 674,576$ 781,798$ 539,137$ 539,137$ 605,584$ 66,447$ 12% Worker's Compensation Expenses Worker's Compensation Operations 615,792 625,682 688,550 652,426 539,137 839,980 710,628 (129,352) -24% Total Worker's Compensation Fund Expenses 615,792 625,682 688,550 652,426 539,137 839,980 710,628 (129,352) -24% Increase (decrease) from Operations (80,998)$ (82,954)$ (13,974)$ 129,372$ -$ (300,843)$ (105,044)$ 195,799$ -24% 305 Worker's Compensation Special Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End FY 2016 ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 BUDGET WORKER'S COMPENSATION REVENUE 20100000 44280 CHARGES TO OTHER FUNDS (534,794)(542,728)(674,576)(781,798) (539,137) (537,137) (605,584) 20100000 Total Worker's Compensation Revenue (534,794) (542,728) (674,576) (781,798) (539,137) (537,137) (605,584) WORKER'S COMPENSATION EXPENSES 20112400 52525 WORKER'S COMPENSATION EXPENSE 615,792 625,682 688,550 652,426 539,137 839,980 710,628 20212400 Total Worker's Compensation Expenses 615,792 625,682 688,550 652,426 539,137 839,980 710,628 306 ALEX RORABAUGH RECREATION CENTER FUND BUDGET Fiscal Year 2015-16 31122870 Alex Rorabaugh Recreation Center BRIEF DEPARTMENT AND/OR DIVISION OVERVIEW: The Alex Rorabaugh Recreation Center (the ARRC) is a community center with accommodations to host a large variety of activities and events. The ARRC is managed by the Ukiah Valley Conference Center and its Board of Directors. MAJOR ACCOMPLISHMENTS FOR FY 2014-15: Continued to provide rental facility for the Ukiah Boys and Girls Club. Expanded rental of facility for First 5 Mendocino. Increased events at venue. Hosted Rotary Interact Overnight (2 day full facility rental), Quilt Show, Children’s Health Fair, and Day of the Dead. Established 32hr staff to manage the facility. Created more space for rentals by enforcing parameters of tenant leases. Increased revues from increased rentals , 100% of tenant/office space is in use. PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16: Increase facility rentals and usage, thereby increasing revenues. Both private rental usage is increasing along with tenant usage and sporting activities. Continue to maximize rental of all tenant/office space. Host additional major events and work towards securing events previously hosted at the site . Create safety protocol in conjunction with tenants is in progress, with an AED unit installed and increased staffing to match increased use of the facility. SIGNIFICANT CHANGES: None 307 $9,397 $37,792 $72,951 $79,228 $71,048 $86,478 $88,016 $- $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Alex Rorabaugh Recreation Center Special Fund Expenses ARRC Total 308 Estimated Difference Actual Actual Actual Actual Budget Year-End Budget From Estimated FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 2015 2016 FY 2015 Alex Rorabaugh Recreation Center Revenues: Charges for Services: Other Program Revenue -$ -$ 7,000$ -$ 12,000$ 24,000$ 12,000$ (12,000)$ -100% Other Revenues from City Programs - - 12,000 8,004 8,000 8,000 8,000 - 0% Interest on Investments 54 55 63 (110) - (142) 216 358 100% Tenant Rental 9,000 32,100 41,000 41,300 44,000 44,000 46,000 2,000 5% Other Rental 2,483 4,990 9,000 17,155 12,000 14,160 21,800 7,640 64% Miscellaneous Receipts - - 5,000 - - - - - 0% Total Alex Rorabaugh Recreation Center Revenues 11,537 37,145 74,063 66,350 76,000 90,018 88,016 (2,002) -3% Alex Rorabaugh Recreation Center Expenses: Alex Rorabaugh Recreation Center 9,397 37,792 72,951 79,228 71,048 86,478 88,016 1,538 2% Total Alex Rorabaugh Recreation Center Expenses 9,397 37,792 72,951 79,228 71,048 86,478 88,016 1,538 124% Increase (Decrease) in Reserve 2,140$ (647)$ 1,112$ (12,878)$ 4,952$ 3,540$ -$ (3,540)$ -71% % Alex Rorabaugh Recreation Center Fund Summary 309 Alex Rorabaugh Recreation Center Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual Budget Year-End Budget FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 ORG OBJ DESCRIPTON 31100000 44940 OTHER PROGRAM REVENUE - - (7,000) - (12,000) (24,000) (12,000) 31100000 44941 OTHER REVENUES FROM CITY PROGRAMS - - (12,000) (8,004) (8,000) (8,000) (8,000) 31100000 46110 INTEREST ON INVESTMENTS (54) (55) (63) 110 - 142 (216) 31100000 46740 TENANT RENTAL (9,000) (32,100) (41,000) (41,300) (44,000) (44,000) (46,000) 31100000 46741 OTHER RENTAL (2,483) (4,990) (9,000) (17,155) (12,000) (14,160) (21,800) 31100000 48110 MISCELLANEOUS RECEIPTS - - (5,000) (0) - - - (11,537) (37,145) (74,063) (66,350) (76,000) (90,018) (88,016) 31122870 51110 REGULAR SALARIES & WAGES - - - 1,315 3,994 13,517 9,236 31122870 51120 NON-REGULAR SALARIES & WAGES 1,275 7,895 16,640 11,295 10,400 8,837 5,200 31122870 51130 OVERTIME SALARIES & WAGES - - - 4 - 82 - 31122870 51210 RETIREMENT (PERS)- - - 448 1,048 3,595 2,582 31122870 51220 INSURANCE - - - 1,077 - 5,333 2,927 31122870 51230 WORKERS COMP 51 325 874 672 606 973 734 31122870 51240 MEDICARE 18 114 240 182 210 281 251 31122870 51250 UNEMPLOYMENT 19 79 166 123 144 232 173 31122870 51260 FICA 79 490 1,031 669 646 552 323 31122870 52100 CONTRACTED SERVICES - 987 13,000 10,000 12,000 12,000 10,676 31122870 54100 SUPPLIES 2,083 2,328 5,000 6,661 6,000 5,000 6,000 31122870 55100 TELEPHONE - - - - - - - 31122870 55210 UTILITIES 4,512 23,789 31,000 37,867 30,000 30,000 30,000 31122870 56120 EQUIPMENT MAINTENANCE & REPAIR - 1,785 3,000 2,990 3,000 3,000 3,000 31122870 56300 BUILDING MAINTENANCE & REPAIR - - - 3,466 3,000 3,076 3,000 31122870 61200 PURCHASING ALLOCATION - - - - - - 783 31122870 61420 BUILDING MAINTENANCE ALLOCATION 1,360 - 2,000 - - - - 31122870 61422 IT ALLOCATION - - - - - - 869 31122870 61500 INSURANCE ALLOCATION - - - 2,460 - - 4,902 31122870 62100 CENTRAL SERVICES ALLOCATION - - - - - - 7,360 31122870 Total Alex Rorabaugh Recreation Center Expenses 9,397 37,792 72,951 79,228 71,048 86,478 88,016 Total Alex Rorabaugh Recreation Center Expenses 9,397 37,792 72,951 79,228 71,048 86,478 88,016 Alex Rorabaugh Recreation Center Expenses Total Alex Rorabaugh Recreation Center Revenue 310 ACCOUNT NO. 31122870 DEPARTMENT REQUEST 51110 Salaries 9,236$ 1 Event & Facility Attendant (63% Conference Center)37.0% 51120 Salaries, Non-Regular 5,200$ 1 Facility Attendant (520 hours)100.0% Employee Benefits 6,990$ 51210 Retirement (PERS)2,582$ 51220 Insurance 2,927$ 51230 Workers Compensation Insurance 734$ 51240 Medicare 251$ 51250 Unemployment Insurance 173$ 51260 FICA 323$ 52100 Contractual Services 10,676$ Pest control, routine carpet cleaning.3,000$ Payment to capital replacement fund held by UVCRC per agreement.7,676$ 54100 Supplies & Equipment 6,000$ Routine maintenance requirements and janitorial operation including cleaning materials, paper goods, light bulbs, floor cleaners, and miscellaneous building supplies. Other various operational supplies such as replacement keys, temporary signage, marketing materials and so forth. 55210 Utilities 30,000$ Electric, water, and sewer. 56120 Equipment Maintenance and Repairs 3,000$ Ongoing maintenance equipment including HVAC systems, electrical systems, audio equipment, door equipment and various equipment. 56300 Building Maintenance 3,000$ Maintenance and repairs such as HVAC, repairs to building interior and exterior, pest control services, carpet, flooring, fixtures, and other various repairs. 61200 Purchasing Allocation 783$ Charge for Purchasing functions. 61422 IT Allocation 869$ Share of Information Technology services. 61500 Insurance Allocation 4,902$ Share of the Citywide costs of liability and property insurance. 62100 Central Services Allocation 7,360$ Annual allocation for general government services. City Council 413$ City Clerk 451$ City Manager 1,297$ Administrative Support 276$ Miscellaneous General Government 447$ Accounting 2,279$ City Attorney 658$ Human Resources/Risk Management 1,539$ DEPARTMENT TOTAL 31122870 88,016$ BUDGET DETAIL ALEX RORABAUG RECREATION CENTER FISCAL YEAR 2015-16 311 312 DOWNTOWN BUSINESS IMPROVEMENT DISTRICT FUND BUDGET Fiscal Year 2015-16 31217100 Downtown Business Improvement District BRIEF DEPARTMENT AND/OR DIVISION OVERVIEW: The fund contains restricted monies that are collected from business license fees within the Downtown Business Improvement District and transferred to the Ukiah Main Street Program as the administrative agency. SIGNIFICANT CHANGES:  None 313 $23,533 $21,923 $19,554 $17,521 $15,839 $15,839 $16,307 $- $5,000 $10,000 $15,000 $20,000 $25,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Downtown Business Improvement District Fund Expenses Downtown Business Improvement District Total 314 Downtown Business Improvement District Fund Summary Estimated Difference Actual Actual Actual Actual Budget Year-End Budget From Estimated FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 FY 2015 % Downtown Business Improvement Fund Revenues: Charges for Services: Business License Tax 16,924 21,860 19,500 18,239 15,006 15,000 18,466 3,466 100% Interest on investments 15 19 40 (4) - 6 6 - 0% Total Downtown Business Improvement Fund Revenues 16,939$ 21,880$ 19,540$ 18,235$ 15,006$ 15,006$ 18,472$ 3,466$ 100% Downtown Business Improvement Fund Downtown Business Improvement Operations 23,533 21,923 19,554 17,521 15,839 15,839 16,307 468 100% Total Downtown Business Improvement Fund Expenses 23,533 21,923 19,554 17,521 15,839 15,839 16,307 468 100% Increase (decrease) from Operations (6,594)$ (43)$ (14)$ 714$ (833)$ (833)$ 2,165$ 2,998$ 100% 315 Downtown Business Improvement District Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End FY 2016 ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 BUDGET DOWNTOWN BUSINESS IMPROVEMENT REVENUE 31200000 41440 BUSINESS LICENSE TAX (16,924)(21,860)(19,500) (18,239) (15,006) (15,000) (18,466) 31200000 46110 INTEREST ON INVESTMENTS (15)(19)(40) 4 - (6) (6) 31200000 Total Downtown Business Improvement Revenue (16,939) (21,880) (19,540) (18,236) (15,006) (15,006) (18,472) DOWNTOWN BUSINESS IMPROVEMENT EXPENSES 31217100 52100 CONTRACTED SERVICES 19,554 18,457 15,671 13,735 15,839 15,839 15,000 31217100 61200 PURCHASING ALLOCATION - - - - - - 470 31217100 61300 BILLING & COLLECTION ALLOCATION 3,979 3,466 3,883 3,786 - - - 31217100 61500 INSURANCE ALLOCATION - - - - - - 43 31217100 62100 CENTRAL SERVICES ALLOCATION - - - - - - 794 31217100 Total Downtown Business Improvement Expenses 23,533 21,923 19,554 17,521 15,839 15,839 16,307 316 ACCOUNT NO. 31217100 DEPARTMENT REQUEST 52100 Contractual Services 15,000$ 61200 Purchasing Allocation 470$ Charge for Purchasing functions. 61500 Insurance Allocation 43$ Share of the Citywide costs of liability and property insurance. 62100 Central Services Allocation 794$ Annual allocation for general government services. City Council 56$ City Clerk 62$ City Manager 177$ Administrative Support 38$ Miscellaneous General Government 61$ Accounting 311$ City Attorney 90$ DEPARTMENT TOTAL 31122870 16,307$ BUDGET DETAIL DOWNTOWN BUSINESS IMPROVEMENT DISTRICT FUND FISCAL YEAR 2015-16 317 318 LOW AND MODERATE INCOME HOUSING FUND BUDGET Fiscal Year 2015-16 31300000 LOW AND MODERATE INCOME HOUSING BRIEF DEPARTMENT AND/OR DIVISION OVERVIEW: This fund contains restricted monies that are the proceeds of properties purchased by the Ukiah Redevelopment Agency (“Agency”) with affordable housing set-aside funds and were transferred to the City of Ukiah, as the Housing Successor to the former Agency, pursuant to Health and Safety Code Section 34176(a). The money in this fund must be utilized to benefit low-and moderate-income residents. SIGNIFICANT CHANGES:  None 319 Low and Moderate Income Housing Fund Summary Estimated Difference Actual Actual Actual Actual Budget Year-End Budget From Estimated FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 FY 2015 % LMIHF Housing Revenues: Charges for Services: Interest on Investments - - - 210 - 239 239 - 0% 225 Norton Street Rental - - - 12,000 - - 12,000 12,000 100% Total LMIHF Housing Fund Revenues -$ -$ -$ 12,210$ -$ 239$ 12,239$ 12,000$ 100% LMIHF Housing Expenses LMIHF Housing Operations - - - (500) - - - - 0% Total LMIHF Housing Fund Expenses - - - (500) - - - - 0% Increase (decrease) from Operations -$ -$ -$ 12,710$ -$ 239$ 12,239$ 12,000$ 100% 320 Low and Moderate Income Housing Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End FY 2016 ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 BUDGET LMIHF HOUSING ASSET REVENUE 31300000 46110 INTEREST ON INVESTMENTS - - - (210) - (239) (239) 31300000 46331 225 NORTON STREET RENTAL - - - (12,000) - - (12,000) 31300000 Total LMIHF Housing Asset Revenue - - - (12,210) - (239) (12,239) LMIHF HOUSING ASSET TRANSFERS 31300000 90101 LOAN PAYMENT RECEIVED - - - (500) - - - 31300000 Total LMIHF Housing Asset Transfers - - - (500) - - - 321 322 GAS TAX FUND BUDGET Fiscal Year 2015-16 GAS TAX BRIEF DEPARTMENT AND/OR DIVISION OVERVIEW: Gas Tax #2106 (50000000) Gas Tax #2107 (50100000) Gas Tax #2107.5 (50200000): Records the receipt and expenditure of gas tax funds allocated from the State of California. Gas Tax #2105 (50300000) Records the receipt and expenditure of gas tax funds allocated from the State of California. Funds must be used for engineering administration expenses. Funds have historically been transferred to the General Fund to partially fund the Engineering budget (10024210). SIGNIFICANT CHANGES:  None 323 $306,000 $193,563 $165,574 $215,981 $298,469 $298,469 $275,364 $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Gas Tax Special Fund Expenses Gas Tax Total 324 Estimated Difference Actual Actual Actual Actual Budget Year-End Budget From Estimated FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 FY 2015 % Gas Tax Revenues: Charges for Services: HUT 2103 gas tax funds 65,444 62,748 - - - - - -$ 0% State other - - 56,393 63,815 60,095 60,095 52,473 (7,622) 100% Interest on investments (35) 76 - 271 424 424 424 - 0% HUT 2103 gas tax funds 109,640 105,205 - - - - - - 0% State other - - 110,703 116,194 134,937 134,937 126,422 (8,515) 100% Interest on investments 8 887 482 91 83 83 83 - 0% State other 4,000 4,000 4,000 4,000 4,000 4,000 4,000 - 0% Interest on investments - 54 - 0 - - - - 0% HUT 2103 gas tax funds 82,089 73,296 - - - - - - 0% State other - - 77,137 108,608 98,837 98,837 92,469 (6,368) 100% Interest on investments (516) 153 100 82 21 21 21 - 0% Total Gas Tax Fund Revenues 260,631$ 246,420$ 248,815$ 293,062$ 298,397 298,397$ 275,892$ (22,505)$ 100% Gas Tax Expenses Gas Tax Operations 212,000 139,490 165,574 - - - - - 0% Total Gas Tax Fund Expenses 212,000 139,490 165,574 - - - - - 0% Transfers 94,000 54,073 - 215,981 298,469 298,469 275,364 (23,105) 100% Total Gas Tax Expenses 306,000 193,563 165,574 215,981 298,469 298,469 275,364 Increase (decrease) from Operations (45,370)$ 52,856$ 83,241$ 77,081$ (72)$ (72)$ 528$ (22,505)$ 0% Gas Tax Fund Summary 325 Gas Tax Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End FY 2016 ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 BUDGET GAS TAX REVENUE 50000000 43170 HUT 2106 GAS TAX FUNDS (65,444) (62,748) - - - - - 50000000 43190 STATE OTHER - - (56,393) (63,815) (60,095) (60,095) (52,473) 50000000 46110 INTEREST ON INVESTMENTS 35 (76) - (271) (424) (424) (424) 50100000 43170 HUT 2103 GAS TAX FUNDS (109,640) (105,205) - - - - - 50100000 43190 STATE OTHER - - (110,703) (116,194) (134,937) (134,937) (126,422) 50100000 46110 INTEREST ON INVESTMENTS (8) (887) (482) (91) (83) (83) (83) 50200000 43190 STATE OTHER (4,000) (4,000) (4,000) (4,000) (4,000) (4,000) (4,000) 50200000 46110 INTEREST ON INVESTMENTS - (54) - (0) - - - 50300000 43170 HUT 2103 GAS TAX FUNDS (82,089) (73,296) - - - - - 50300000 43190 STATE OTHER - - (77,137) (108,608) (98,837) (98,837) (92,469) 50300000 46110 INTEREST ON INVESTMENTS 516 (153) (100) (82) (21) (21) (21) Total 500-503 Gas Tax Revenue (260,631) (246,420) (248,815) (293,062) (298,397) (298,397) (275,892) GAS TAX TRANSFERS 50000000 95100 TRANSFER TO GENERAL FUND - - - 24,687 60,695 60,695 52,473 50100000 95100 TRANSFER TO GENERAL FUND - - - 112,040 134,937 134,937 126,422 50200000 95100 TRANSFER TO GENERAL FUND 4,000 4,000 - 4,000 4,000 4,000 4,000 50300000 95100 TRANSFER TO GENERAL FUND 90,000 50,073 - 75,254 98,837 98,837 92,469 Total 500-503 Gas Tax Transfers 94,000 54,073 - 215,981 298,469 298,469 275,364 GAS TAX EXPENSES 50024210 61800 GENERAL GOVERNMENT ALLOCATION 112,000 39,490 37,219 - - - - 50024220 61800 ENGINEERING 70,000 70,000 19,174 - - - - 50124210 52100 CONTRACTED SERVICES 30,000 30,000 1,944 - - - - 50124210 61800 BUILDING MAINT. & REPAIR - - 30,000 - - - - 50324220 61800 GENERAL GOVERNMENT ALLOCATION - - 77,237 - - - - Total 500-503 Gas Tax Expenses 212,000 139,490 165,574 - - - - 326 SIGNALIZATION FUND BUDGET Fiscal Year 2015-16 50500000 Signalization BRIEF DEPARTMENT AND/OR DIVISION OVERVIEW: Accounts for development project revenue and expenses pursuant to Government Code Section 66000 et. seq. SIGNIFICANT CHANGES: None 327 Estimated Difference Actual Actual Actual Actual Budget Year-End Budget From Estimated FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 FY 2015 % Signalization Revenues: Charges for Services: Interest on Investments 4,284 2,766 3,086 3,864 - 3,372 3,372 - 0% Orchard Ave Project 1,822 - 242,026 - - - - - 0% AIP Capital Improvement Fees 12,174 - 220,119 - - 48 - (48) 100% Perkins St SB Ramp - 149,000 - - - - - - 0% Total Signalization Fund Revenues 18,280$ 151,766$ 465,231$ 3,864$ - 3,420$ 3,372$ (48)$ 100% Signalization Expenses Signalization Operations - - - - - - - - 0% Total Signalization Fund Expenses - - - - - - - - 0% Increase (decrease) from Operations 18,280$ 151,766$ 465,231$ 3,864$ -$ 3,420$ 3,372$ (48)$ 100% Signalization Fund Summary 328 Signalization Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End FY 2016 FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 BUDGET ORG OBJ DESCRIPTION SIGNALIZATION REVENUE 50500000 46110 INTEREST ON INVESTMENTS (4,284)(2,766)(3,086) (3,864) - (3,372) (3,372) 50500000 49001 ORCHARD AVE PROJECT (1,822)- (242,026) - - - - 50500000 49002 AIP CAPITAL IMPROVEMENT FEES (12,174)- (220,119) - - (48) - 50500000 49003 PERKINS ST SB RAMP - (149,000)- - - - - 50500000 Total Signalization Revenue (18,280) (151,766) (465,231) (3,864) - (3,420) (3,372) SIGNALIZATION EXPENSES 50524210 80230 INFRASTRUCTURE - - 462,144 - - - - 50524210 Total Signalization Expenses - - 462,144 - - - - 329 330 STREETS FUND BUDGET Fiscal Year 2015-16 Streets BRIEF DEPARTMENT AND/OR DIVISION OVERVIEW: Engineering Capital (50600000): Record capital project costs for construction of the Orchard Avenue Bridge which are not funded from other sources. STIP Augmentation Fund (50700000): Improvement of local streets allocated by the State of California through Mendocino Council of Governments. Local Transportation Fund (50800000): Record revenue and expenses of eligible streets, roads, pedestrian and bicycle related projects as approved through the Mendocino Council of Governments. Traffic Congestion Relief (51000000): Record revenues and expenses for authorized street, storm drain, curb, gutter, and sidewalk projects. SIGNIFICANT CHANGES:  None 331 $4,978 $98,043 $81,502 $78,574 $- $242,770 $- $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Streets Special Fund Expenses Streets Total 332 Streets Fund Summary Estimated Difference Actual Actual Actual Actual Budget Year-End Budget From Estimated FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 FY 2015 % Streets Fund Revenues Charges for Services: Interest on Investments (880) (979) - (315) - (402) - 402 100% Orchard Avenue Bridge - 304,221 - - - - - - 0% State other 722,000 - - - - - - - 0% State other - 2,970 - - - - - - 0% MCOG Revenues - 50,909 56,393 73,482 - - - - 0% MCOG Revenues - - 120,000 - - - - - 0% HUT 2103 Gas tax revenues 151,590 216,622 173,229 222,499 - 107,027 73,311 (33,716) 100% Traffic congestion relief - - - - - - - - 0% Interest on Investments 1,174 1,584 1,627 6,148 - 5,717 5,717 - 0% Total Streets Fund Revenue 873,884$ 575,327$ 351,249$ 301,814$ -$ 112,342$ 79,028$ (33,314)$ 100% Streets Expenses Streets Operations 4,978 98,043 81,502 78,574 - 242,770 - (242,770) 100% Total Streets Fund Expenses 4,978 98,043 81,502 78,574 - 242,770 - (242,770) 100% Increase (decrease) from Operations 868,906$ 477,284$ 269,747$ 223,240$ -$ (130,428)$ 79,028$ 209,456$ 100% 333 Streets Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End FY 2016 FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 BUDGET ORG OBJ DESCRIPTION STREETS FUND REVENUE 50600000 46110 INTEREST ON INVESTMENTS 880 979 - 315 - 402 - 50600000 49004 ORCHARD AVENUE BRIDGE - (304,221)- - - - - 50700000 43190 STATE OTHER (722,000)- - - - - - 50800000 43190 STATE OTHER - (2,970)- - - - - 50800000 43391 MCOG REVENUES - (50,909)(56,393) (73,482) - - - 50900000 43391 MCOG REVENUES - - (120,000) - - - - 51000000 43170 HUT 2103 GAS TAX FUNDS (151,590)(216,621)(173,229) (222,499) - (107,027) (73,311) 51000000 43171 TRAFFIC CONGESTION RELIEF - - - - - - - 51000000 46110 INTEREST ON INVESTMENTS (1,174)(1,584)(1,627) (6,148) - (5,717) (5,717) Total 506-510 Streets Revenue (873,884)(575,327)(351,249)(301,814)- (112,342)(79,028) STREETS FUND EXPENSES 50624210 52100 CONTRACTED SERVICES - - - 3,772 - 5,831 - 50624210 61100 GENERAL GOVERNMENT ALLOCATION 3,228 2,729 470 447 - - - 50624225 52100 CONTRACTED SERVICES 1,750 47,738 1,560 - - - - 507X9999 52100 CONTRACTED SERVICES - - - - - - - 50824210 52100 CONTRACTED SERVICES - 47,576 79,472 74,354 - 108,530 - 51024220 52100 CONTRACTED SERVICES - - - - - 128,409 - TOTAL 506-510 Streets Expenses 4,978 98,043 81,502 78,574 - 242,770 - 334 HOUSING AND ECONOMIC DEVELOPMENT FUND BUDGET Fiscal Year 2015-16 60517461 60517462 60517463 60617451 60617452 60617453 60617455 60917458 HOUSING AND ECONOMIC DEVELOPMENT BRIEF DEPARTMENT AND/OR DIVISION OVERVIEW: This fund includes grant monies that have been secured to assist, develop and enhance both housing accessibility and the economic viability of our community. SIGNIFICANT CHANGES:  None 335 $-$-$- $235,889 $429,784 $441,545 $1,302,545 $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 Acutal FY 2011 Actual FY 2013 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Housing and Economic Development Expenses Housing and Economic Development Total 336 Housing and Economic Development Fund Summary Estimated Difference Actual Actual Actual Actual Budget Year-End Budget From Estimated FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 FY 2015 % Housing and Economic Development Revenues: Charges for Services: First time homebuyer program - - - 204,415 - 287,488 - (287,488) 100% FTHB activity delivery - - - 13,286 21,419 18,687 - (18,687) -87% General administration - - - 6,230 5,380 5,380 - (5,380) -100% FTHB-PIR - - - - - - - - 0% CDBG grant 10-EDEF-7261 - - - - - - - - 0% CDBG grant 10-EDEF-7261 - - - - - - - - 0% General administration - - - 1,200 20,210 3,290 19,720 16,430 81% AD ED direct financial assistance - - - - - 3,200 64,620 61,420 100% ED direct financil assistance - - - - 382,775 123,500 259,275 135,775 35% CDBG 10-EDEF-7261 program income - - - 10,758 - - - - 0% 13-CDBG-8940 - - - - - - - - 0% Sewer lateral grant program (rehab: single-unit res)- - - - - - 200,000 200,000 100% Rehab work at Creekside Village (rehab: mutli-unit res)- - - - - - 547,196 547,196 100% General administration (general program administration RCHDC)- - - - - - 69,767 69,767 100% SF housing rehab activity delivery - - - - - - 38,000 38,000 100% MF housing rehab activity delivery (rehab multi-unit)- - - - - - 103,967 103,967 100% Total Housing and Economic Development Fund Revenue - - - 235,889$ 429,784$ 441,545$ 1,302,545$ 861,000$ 195% Housing and Economic Development Expenses Housing and Economic Development Operations - - - 235,889 429,784 441,545 1,302,545 861,000 200% Total Housing and Economic Development Fund Expenses - - - 235,889 429,784 441,545 1,302,545 861,000 200% Increase (decrease) from Operations -$ -$ -$ -$ -$ -$ -$ -$ 337 Housing and Economic Development Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual FY 2015 Year-End FY 2016 ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 Budget FY 2015 BUDGET GRANT REVENUE 60517461 43290 FIRST TIME HOMEBUYER PROGRAM - - - (204,415) - (287,488) - 60517462 43290 FTHB ACTIVITY DELIVERY - - - (13,286) (21,419) (18,687) - 60517463 43290 GENERAL ADMINISTRATION - - - (6,230) (5,380) (5,380) - 60517467 43290 FTHB-PIR - - - - - - - 60600000 46110 CDBG GRANT 10-EDEF-7261 - - - - - - - 60600000 46114 CDBG GRANT 10-EDEF-7261 - - - - - - - 60617451 43290 GENERAL ADMINISTRATION - - - (1,200) (20,210) (3,290) (19,720) 60617452 43290 AD ED DIRECT FINANCIAL ASSIST - - - - - (3,200) (64,620) 60617453 43290 ED DIRECT FINANCIAL ASSIST - - - - (382,775) (123,500) (259,275) 60617455 43304 CDBG 10-EDEF-7261 PROGRAM INCOME - - - (10,758) - - - 60917458 43290 13-CDBG-8940 - - - - - - - 60917458 GR891 SEWER LATERAL GRANT PROGRAM (REHAB: SINGLE-UNIT RES)- - - - - - (200,000) 60917458 GR892 REHAB WORK AT CREEKSIDE VILLAGE (REHAB: MULTI-UNIT RES)- - - - - - (547,196) 60917458 GR893 GENERAL ADMINISTRATION (GENERAL PROGRAM ADMIN RCHDC)- - - - - - (69,767) 60917458 GR894 SF HOUSING REHAB ACTIVITY DELIVERY (REHAB ACTIVITY DELIVERY)- - - - - - (38,000) 60917458 GR895 MF HOUSING REHAB ACTIVITY DELIVERY (REHAB MULTI UNIT)- - - - - - (103,967) Total 605-609 Grant Revenue - - - (235,889) (429,784) (441,545) (1,302,545) GRANT EXPENSES 60517461 52100 FIRST TIME HOMEBUYER PROGRAM - - - 204,415 - 287,488 - 60517462 52100 FTHB ACTIVITY DELIVERY - - - 13,286 21,419 18,687 - 60517463 52100 GENERAL ADMINISTRATION - - - 6,230 5,380 5,380 - 60617451 52100 GENERAL ADMINISTRATION - - - 1,200 20,210 3,290 19,720 60617452 52100 GENERAL ADMINISTRATION - - - - - 3,200 64,620 60617453 52100 ED DIRECT FINANCIAL ASSIST - - - - 382,775 123,500 259,275 60617455 52100 CDBG 10-EDEF-7261 - - - 10,758 - - - 60917458 52100 13-CDBG-8940 - - - - - - 958,930 Total 605-609 Grant Expenses - - - 235,889 429,784 441,545 1,302,545 *Do to the complex and changing rules of the CDBG program it was very difficult to find applicants that could qualify under these requirements; therfore, there were no grants issued prior to FY 2014. 338 GRACE HUDSON MUSEUM SPECIAL FUND BUDGET Fiscal Year 2015-16 69122700 Grace Hudson Museum & Sun House BRIEF DEPARTMENT AND/OR DIVISION OVERVIEW: The Grace Hudson Museum’s collections consist of more than 30,000 inter -related objects, with significant holdings of Pomo Indian artifacts, Grace Hudson’s artwork, historic photographs and glass plate negatives, ethnographic field-notes and historic manuscripts. Regularly changing exhibitions and public programs are thematically shaped by, and linked to, its collections with their focus on American Indian art and culture, early California art, and Western history. The Sun House, the Hudson’s home, adjacent to the Museum, is a charming example of Craftsman architecture. This 1911 redwood bungalow contains its original furnishings and is open for docent-led tours. The Sun House, California Historical Landmark #296, is listed in the National Register of Historic Places, and is a founding member of the National Trust for Historic Preservation’s Historic Artists’ Homes and Studios program. The Grace Hudson Museum is visited by more than 2,000 students every year, and has an annual attendance of approximately 12,000, including significant numbers of out of state and international museum- goers. MAJOR ACCOMPLISHMENTS FOR FY 2014-15:  Organized, designed and installed four major exhibitions –Days Of Grace: California Artist Grace Hudson in Hawaii, the first public display of Grace Hudson’s Hawaiian artwork , Jules Tavernier, Artist & Adventurer: The Illustrations, showcasing the engravings of this important early California artist, IGNITE! The Art of Sustainability, an examination of regional environmental issues by some of the state’s leading contemporary artists; and Modern Twist: Contemporary Japanese Bamboo Art, pairing masterworks of Asian basketry with those of Pomo Indian basketmakers. In addition, staff created and installed two mini-exhibits –one of the ceramics of Anderson Valley artists Jan Wax and Chris Bing, and another on music of the Civil War, taken from the Museum’s sheet music collection.  Worked with the project design team, community members, consultants, and others to create and finalize the plans and construction documents for the Grace Hudson Cultural Center state-funded project.  Worked with the project design team , consultants, and others to create and finalize the public bid documents for the Grace Hudson Cultural Center and successfully awarded the construction contract to the lowest responsible bidder  Assisted the Sun House Guild and Grace Hudson Museum Endowment Board members in finalizing and launching a $4 million dollar fundraising effort in association with the groundbreaking of the Grace Hudson Cultural Center project.  Organized, funded and produced the 13th Annual ukiaHaiku Festival and booklet. PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16:  Successfully monitor the selected contractor’s work and manage the first phase of the construction of the Grace Hudson Cultural Center project.  Successfully award contracts to selected artists for various interpretive elements and artworks for the Grace Hudson Cultural Center project.  Assist Sun House Guild and Grace Hudson Museum Endowment Board members and their co nsultants in raising at least $500,000 in gifts.  Finalize the interpretive design and text for the Grace Hudson Cultural Center project.  Successfully travel the “Days of Grace: California Artist Grace Hudson in Hawaii” exhibit to the Honolulu Museum of Art for Public View from November 2015- March 2016. 339 340 GRACE HUDSON MUSEUM SPECIAL FUND BUDGET Fiscal Year 2015-16 THE SUN HOUSE GUILD: Financial Support of the Grace Hudson Museum in Partnership with the City of Ukiah for FY 2014/2015. In FY 2014/2015, the Sun House Guild raised and spent $104,751 and spent an additional $5,000 from reserves, for a total of $109,751 (from the Guild’s Independent Budget), in support of Grace Hudson Museum & Sun House operations. Overall, 84% of the Sun House Guild’s spending went directly to offset Museum related expenses. The Guild’s contribution supplements the City’s funding for the Museum appropriated in this document. 1. $57,028 Exhibitions production and related exhibit public programming. 2. $9,377 Community outreach/marketing and educational programs. 3. $25,600 Museum operational support. SIGNIFICANT CHANGES:  Facilitation of the rental of the public room is shifting from the City to the Museum/ Guild resulting in the reduction of rental revenue.  Increase the receptionist positions salary by 5%.  Reduction in museum attendance revenue during construction of grant project. 341 $673,948 $306,741 $301,497 $367,784 $325,144 $323,141 $370,293 $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Grace Hudson Museum Specail Fund Expenses Grace Hudson Museum Total 342 GRACE HUSDON MUSEUM SPECIAL FUND SUMMARY Estimated Difference Actual Actual Actual Actual Budget Year-End Budget From Estimated FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 FY 2015 % Grace Hudson Museum Revenues: Reimbursable Jobs -$ 17,379$ -$ 39,551$ 45,000$ 36,000$ 17,000$ (19,000)$ 100% Museum Grant Reimbursements - - 25,000 - 36,000 - - - 0% Interest on Investments - - - (1,225) 1,000 (1,624) - 1,624 100% Attendance, Donations 9,808 9,198 12,000 3,116 11,000 10,000 12,000 2,000 18% Museum Meeting Rentals 11,160 4,900 5,000 1,015 2,500 3,545 - (3,545) -142% Transfer from General Fund (TOT)74,481 - 75,000 - - - - - 0% Sun House Guild & Endowment 45,000 45,000 - - - 45,000 50,000 5,000 100% Transfer from General Fund 107,039 175,263 484,344 - 83,000 193,260 291,293 98,033 100% RDA Contribution 426,460 55,000 - - - - - - Total Grace Hudson Museum Fund Revenues 673,948$ 306,740$ 601,344$ 42,458$ 178,500$ 286,181$ 370,293$ 84,112$ 47% Grace Hudson Museum Operating Expenses: Museum Operations 673,948$ 306,741$ 301,497$ 367,784$ 325,144$ 323,141$ 370,293$ 47,152$ 15% Total Grace Hudson Museum Operating Expenses 673,948 306,741 301,497 367,784 325,144 323,141 370,293 47,152 15% Increase (decrease) from Operations (0)$ (1)$ 299,847$ (325,327)$ (146,644)$ (36,960)$ -$ 36,960$ -25% Charges for Services: 343 Grace Hudson Museum Special Fund Detail for Fiscal Year 2015/2016 Estimated Actual Actual Actual Actual Budget Year-End Budget ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 FY 2016 GRACE HUDSON MUSEUM FUND REVENUE 69100000 44830 REIMBURSABLE JOBS - (17,379) - (39,551) (45,000) (36,000) (17,000) 69100000 44850 MUSEUM GRANT REIMBURSEMENTS - - (25,000) - (36,000) - - 69100000 46110 INTEREST ON INVESTMENTS - - - 1,225 (1,000) 1,624 - 69100000 46510 ATTENDANCE, DONATIONS (9,808) (9,198) (12,000) (3,116) (11,000) (10,000) (12,000) 69100000 46530 MUSEUM MEETING RENTALS (11,160) (4,900) (5,000) (1,015) (2,500) (3,545) - 69100000 RDA Contribution (426,460) (55,000) - - - - - 69100000 Total Grace Hudson Museum Fund Revenue (447,428) (86,477) (42,000) (42,458) (95,500) (47,921) (29,000) GRACE HUDSON MUSEUM FUND REVENUE 69122700 46520 SUN HOUSE GUILD & ENDOWMENT (45,000) (45,000) - - - (45,000) (50,000) 69122700 Total Grace Hudson Museum Fund Revenue (45,000) (45,000) - - - (45,000) (50,000) GRACE HUDSON MUSEUM FUND TRANSFERS 69100000 91100 TRANSFER FROM GENERAL FUND (107,039) (175,263) (484,344) - (83,000) (193,260) (196,293) 69100000 91100 TRANSFER FROM GENERAL FUND (TOT)(74,481) - (75,000) - - - (95,000) 69100000 Total Grace Hudson Museum Fund Transfers (181,520) (175,263) (559,344) - (83,000) (193,260) (291,293) GRACE HUDSON MUSEUM FUND EXPENSES 69122700 51110 REGULAR SALARIES & WAGES 134,064 124,335 126,399 180,438 166,037 159,831 168,027 69122700 51120 NON-REGULAR SALARIES & WAGES 34,144 40,099 33,371 8,924 3,120 6,394 10,120 69122700 51130 OVERTIME SALARIES & WAGES 1,524 - 528.00 - 540 100 - 69122700 51150 ACCRUED SALARIES & BENEFITS (375) (2,156) - - - - - 69122700 51210 RETIREMENT (PERS)26,196 33,988 35,927 43,161 41,380 41,413 38,876 69122700 51220 INSURANCE 31,621 44,421 25,880 39,697 40,161 40,703 27,990 69122700 51230 WORKERS COMP 7,217 7,194 8,416 12,160 8,647 8,715 8,132 69122700 51240 MEDICARE 2,543 2,476 2,325 2,713 2,334 2,143 2,785 69122700 51250 UNEMPLOYMENT 1,822 1,747 1,597 2,225 2,063 2,075 1,926 69122700 51260 FICA 1,116 1,110 1,038 1,169 1,265 1,160 3,400 69122700 51290 CELL PHONE STIPEND - - - 298 297 297 297 69122700 52100 CONTRACTED SERVICES 371,460 - - - - - - 69122700 52180 SECURITY SERVICES 1,546 1,693 1,600 1,031 1,300 1,300 1,300 69122700 54100 SUPPLIES 7,047 5,174 8,000 7,593 7,000 7,000 7,000 69122700 54101 POSTAGE 1,251 889 1,200 599 1,000 1,000 1,000 69122700 55100 TELEPHONE 6,694 5,273 5,000 3,263 5,500 5,500 6,000 69122700 55210 UTILITIES 20,406 19,889 19,000 24,577 - 23,000 23,000 69122700 56120 EQUIPMENT MAINTENANCE & REPAIR 2,864 2,555 2,000 3,064 23,000 2,099 1,500 69122700 56300 BUILDING MAINT. & REPAIR 9,303 3,617 1,500 6,916 1,500 5,000 5,000 69122700 57100 CONFERENCE & TRAINING - - - 633 - 61 1,000 69122700 57300 MEMBERSHIPS & SUBSCRIPTIONS 245 310 320 - 5,000 350 350 69122700 61100 GENERAL GOVERNMENT ALLOCATION - - 13,018 14,946 - - - 69122700 61200 PURCHASING ALLOCATION - - - - - - 463 69122700 61422 IT ALLOCATION - - - - - - 14,584 69122700 61500 INSURANCE ALLOCATION 13,260 14,125 14,378 14,378 15,000 15,000 19,379 69122700 62100 CENTRAL SERVICES ALLOCATION - - - - - - 28,164 69122700 Total Grace Hudson Museum Fund Expenses 673,948 306,741 301,497 367,784 325,144 323,141 370,293 344 ACCOUNT NO. 69122700 DEPARTMENT REQUEST 51110 Salaries 168,027$ 1 Museum Director 100.0% 1 Museum Curator 100.0% 2 Museum Receptionists (16.5 hours per week each)100.0% 1 Registrar (24 hours per week)100.0% 1 Custodian 32hr (12.5% or 6 hours a week at museum) (87.5% Building Maintenance)12.5% 51120 Salaries, Non-Regular 10,120$ Substitute Receptionists (On-Call, as needed)100.0% 1 Project Analyst (13 hours per week) (Reimbursed by State grant)100.0% Employee Benefits 83,406$ 51210 Retirement (PERS)38,876$ 51220 Insurance 27,990$ 51230 Workers Compensation Insurance 8,132$ 51240 Medicare 2,785$ 51250 Unemployment Insurance 1,926$ 51260 FICA 3,400$ 51290 Cell Phone Stipend 297$ 52180 Security Services 1,300$ Contract for Museum & Sun House security system includes semi-annual system testing, monitoring fees, and service calls. 54100 Supplies 7,000$ Janitorial/maintenance supplies, office supplies, collections' care and storage supplies, lighting supplies, paint for exhibit display walls and other supplies. 54101 Postage 1,000$ Museum mailings and packages. Guild pays for exhibit related bulk mailings. 55100 Telephone 6,000$ Fax, seven telephones, two outside lines, one internal City line, Yellow Page listing and one cell phone stipend. 55210 Utilities 23,000$ Electric, water, and sewer. 56120 Equipment Maintenance & Repair 1,500$ Contract for copier/printer and service calls. Other equipment maintenance. 56300 Building Maintenance & Repair 5,000$ Service/testing of fire suppression system, service contract for HVAC units, service contract for pest control, carpet cleaning and other routine maintenance services. 57100 Conference & Training 1,000$ Attend professional meetings to learn new skills, programs, and potential funding opportunities. 57300 Memberships & Subscriptions 350$ For membership in professional organizations such as the American Association of Museums, the American Association for State and Local History, and the National Collaborative for Women's History Sites. 61422 Purchasing Allocation 463$ Charge for Purchasing functions. BUDGET DETAIL GRACE HUDSON MUSEUM SPECIAL FUND FISCAL YEAR 2015-16 345 61422 IT Allocation 14,584.00 Share of Information Technology services. 61500 Insurance Allocation 19,379$ Museum's share of general liability, property, and earthquake and flood insurance costs; coverage of items on loan to the Museum for exhibit and research purposes; coverage of Museum collections. 62100 Central Services Allocation 28,164$ Annual allocation for general government services. City Council 1,154$ City Clerk 1,263$ City Manager 3,629$ Administrative Support 773$ Miscellaneous General Government 1,251$ Accounting 6,374$ City Attorney 1,841$ Human Resources/Risk Management 11,880$ DEPARTMENT TOTAL 69122700 370,293$ 346 SUPPLEMENTAL LAW ENFORCEMENT GRANT FUND BUDGET Fiscal Year 2015-16 63520210 SUPPLEMENTAL LAW ENFORCEMENT GRANT BRIEF DEPARTMENT AND/OR DIVISION OVERVIEW: “Supplemental Law Enforcement Service Fund” (SLESF) funding is provided through a State of California COPS Grant program. Each year, funding is provided from the State of California to the County of Mendocino and then transferred to the City of Ukiah. Funds within this program must not be used supplant the general fund budgeted law enforcement activities, but may be used to supplement law enforcement activities within a community. SIGNIFICANT CHANGES:  None 347 $90,268 $87,640 $73,959 $183,013 $154,975 $147,459 $110,571 $- $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 SUPPLEMENTAL LAW ENFORCEMENT GRANT EXPENSES SLESF Total 348 Supplemental Law Enforcement Grant (SLESF) Summary Estimated Difference Actual Actual Actual Actual Budget Year-End Budget From Estimated FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 FY 2015 % Supplemental Law Enforcement Revenue Charges for Services: COPS - State 100,000 117,172 100,000 99,414 - 99,500 100,000 500 100% Interest on Investments 2,642 1,677 1,855 565 - 600 500 (100) 0% Total Supplemental Law Enforcement Revenues 102,642$ 118,849$ 101,855$ 99,979$ - 100,100$ 100,500$ 400$ 100% Supplemental Law Enfrocement Expenses Supplemental Law Enfrocement 90,268 87,640 73,959 183,013 154,975 147,459 110,571 (36,888) -24% Total Supplemental Law Enforcement Expenses 90,268 87,640 73,959 183,013 154,975 147,459 110,571 (36,888) -24% Increase (decrease) from Operations 12,374$ 31,209$ 27,896$ (83,034)$ (154,975)$ (47,359)$ (10,071)$ 37,288$ -24% 349 Supplemental Law Enforcement Grant (SLESF) Detail Fiscal Year 2015/2016 Estimated Difference Actual Actual Actual Actual Budget Year End Budget from Estimated ORG OBJ DESCRIPTION FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 2015 2016 Year-End 2015 63500000 43160 COPS - STATE (100,000) (117,172) (100,000) (99,414) - (99,500) (100,000) (500) 100% 63500000 46110 INTEREST ON INVESTMENTS (2,642) (1,677) (1,855) (565) - (600.00) (500) 100 100% Total SLESF Revenue (102,642) (118,849) (101,855) (99,979) - (100,100) (100,500) (400) 100% SLESF EXPENSES 63520210 51110 REGULAR SALARIES & WAGES 43,242 39,058 - 85,579 85,167 70,115 43,726 (26,389) -38% 63520210 51120 NON-REGULAR SALARIES & WAGES - - 38,595 10,981 12,368 1,379 4,000 2,621 190% 63520210 51130 OVERTIME SALARIES & WAGES - - - 3,724 3,239 2,872 1,500 (1,372) -48% 63520210 51150 ACCRUED SALARIES & BENEFITS - - - 1,828 - - 63520210 51210 RETIREMENT (PERS)- 677 - 23,530 23,093 19,986 12,224 (7,762) -39% 63520210 51220 INSURANCE - 132 - 19,236 21,299 17,990 13,833 (4,157) -23% 63520210 51230 WORKERS COMP 1,730 1,609 2,026 6,432 5,053 3,902 2,453 (1,449) -37% 63520210 51240 MEDICARE 627 566 559 1,409 1,365 1,365 835 (530) -39% 63520210 51250 UNEMPLOYMENT 404 391 386 1,175 1,204 930 580 (350) -38% 63520210 51260 FICA 2,681 2,210 2,393 406 767 - - - 0% 63520210 51270 UNIFORM ALLOWANCE - - - 799 1,000 1,000 1,000 - 0% 63520210 51290 CELL PHONE STIPEND - - - 414 420 420 420 - 0% 63520210 52100 CONTRACTED SERVICES 30,000 30,000 30,000 27,500 - 27,500 30,000 2,500 9% 63520210 54100 SUPPLIES 11,584 12,997 - - - - - - 0% 63520210 Total SLESF Expenses 90,268 87,640 73,959 183,013 154,975 147,459 110,571 (36,888) -25% 350 ACCOUNT NO. 63520210 DEPARTMENT REQUEST 51110 Salaries 43,726$ 1 Community Services Officer (Evidence Officer)100% 51120 Salaries, Non-Regular 4,000$ 1 Dispatcher (On-Call)100% 51130 Overtime Salaries & Wages 1,500$ Employee Benefits 31,345$ 51210 Retirement (PERS)12,224$ 51220 Insurance 13,833$ 51230 Workers Compensation Insurance 2,453$ 51240 Medicare 835$ 51250 Unemployment Insurance 580$ 51270 Uniform Allowance 1,000$ 51290 Cell Phone Stipend 420$ 52100 Contracted Services 30,000$ Transcriber DEPARTMENT TOTAL 63520210 110,571$ BUDGET DETAIL SUPPLEMENTAL LAW ENFORCEMENT FUND FISCAL YEAR 2015-16 351 352 VISIT UKIAH BUDGET Fiscal Year 2015-16 10017110 Visit Ukiah The mission of Ukiah’s Transient Occupancy Tax Program (TOT) is to responsibly administer a continuously improving promotional program for the Greater Ukiah Area utilizing Measure X funds. The Program will leverage partnerships with key groups and organizations, foster community pride, and increase tourism. MAJOR ACCOMPLISHMENTS OF FY 2014-15:  Continued to develop and promote the Visit Ukiah brand, which captures the spirit of Ukiah and creates a unique position for marketing.  Increased TOT revenue/program income by 14% during 2014, for a total increase of roughly 47% since taking over the program in 2010.  Maintained a comprehensive visitor-based website, which includes the area’s most comprehensive event calendar  Developed an Outdoor Recreation Guide for the Ukiah area; partnered with the Ukiah High Photography Program for brochure images  Updated, reprinted and distributed the Ukiah area brochure.  Represented Ukiah at Sunset Celebration Weekend, Taste of Mendocino, and the Modern Bridal Luxury Wedding Event.  Strategically placed ads in Sunset Magazine, VIA Magazine, 101 Things to Do in Mendocino County, the Visit Mendocino Travel Guide, and local hotel directories.  Partner with Ukiah-area businesses for advertising in the Mendocino Travelers Guide in order to expand Ukiah’s presence in this magazine, effectively relocating and increasing the Ukiah section.  Received over 2,500 leads from readers of Sunset and VIA Magazines, each answered with a personalized direct mail piece.  Partnered with Visit Mendocino, Destination Hopland, and other local businesses to promote Ukiah-area events.  Performed community outreach regarding the Visit Ukiah program through regular communication with the hospitality industry, press releases and presentations to service groups.  Maintained regular Visitor Center staffing that corresponds with peak travel times.  Expanded Visit Ukiah’s social media and online presence in order to attract new visitors and improve our visibility with target demographics.  Began the development of gateway signage at the north and south ends of Ukiah a long Hwy 101. PERFORMANCE GOALS AND OBJECTIVES FOR FY 2015-16:  Continue to evolve the Visit Ukiah brand to ensure relevancy and effectiveness .  Design and purchase Visit Ukiah branded merchandise for sale through the Visitor Center and other retail outlets.  Continue to increase awareness of Visit Ukiah brand, both locally and in target markets through marketing, press releases, and word of mouth.  Continue to develop the resources at the Visitor Center by networking with other visitor cen ters and local hospitality- related businesses.  Increase awareness of Ukiah as a destination wedding location.  Promote outdoor recreation in the Ukiah area through the circulation of Outdoor Recreation Guides and strategic participation in trade shows and events. SIGNIFICANT CHANGES:  No significant budget changes; Visit Ukiah is completely funded with transient occupancy tax (50% of the funds raised through Measure X as approved by the voters). 353 $- $16,078 $96,199 $89,209 $93,792 $81,293 $119,563 $- $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000 Actual FY 2011 Actual FY 2012 Actual FY 2013 Actual FY 2014 Budget FY 2015 Estimated Year- End FY 2015 Budget FY 2016 Visit Ukiah Expenses Visit Ukiah Total 354 Visit Ukiah Summary Estimated Difference Actual Actual Actual Actual Budget Year-End Budget From Estimated FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2015 2016 FY 2015 % Visit Ukiah Revenue Charges for Services: Reimbursable Jobs - - 3,600 10,000 - - - - 0% Transfer from General Fund - - - - - - 119,563 119,563 100% Total Visit Ukiah Revenue -$ -$ 3,600$ 10,000$ -$ -$ 119,563$ 119,563$ 100% Visit Ukiah Expenses Visit Ukiah - 16,078 96,199 89,209 93,792 81,293 119,563 38,270 41% Total Visit Ukiah Expenses - 16,078 96,199 89,209 93,792 81,293 119,563 38,270 41% Increase (decrease) from Operations -$ (16,078)$ (92,599)$ (79,209)$ (93,792)$ (81,293)$ -$ 81,293$ -87% 355 Visit Ukiah Fund Detail for Fiscal Year 2015/2016 75017110 Estimated Actual Actual Actual Actual FY 2015 Year-End Budget FY 2011 FY 2012 FY 2013 FY 2014 BUDGET 2015 2016 ORG OBJ DESCRIPTION 75000000 91100 TRANSFER FROM GENERAL FUND - - - - - - (119,563) 75017110 44830 REIMBURSABLE JOBS - - 3,600 (10,000) - - - Total Visit Ukiah Revenue - - 3,600 (10,000) - - (119,563) VISIT UKIAH EXPENSES 75017110 51110 REGULAR SALARIES & WAGES - - 6,526 55 8,000 8,000 6,322 75017110 51120 NON-REGULAR SALARIES & WAGES - (4,000) 3,737 11,555 5,200 12,841 13,000 75017110 51130 OVERTIME SALARIES & WAGES - - - - - - - 75017110 51210 RETIREMENT (PERS)- - 1,989 14 - - 3,013 75017110 51220 INSURANCE - - 201 - - - - 75017110 51230 WORKERS COMP - - 530 633 219 539 858 75017110 51240 MEDICARE - - 165 168 76 189 297 75017110 51250 UNEMPLOYMENT - - 122 116 52 125 204 75017110 51260 FICA - - 257 716 323 747 646 75017110 51290 CELL PHONE STIPEND - - 15 2 - - - 75017110 52100 CONTRACTED SERVICES - 1,831 68,934 36,333 20,000 1,000 10,000 75017110 52515 ADVERTISING & PUBLICATION - 9,531 4,193 26,581 46,822 46,822 62,620 75017110 52600 RENT - - - 3,960 3,330 4,140 75017110 54100 SUPPLIES - 1,784 1,165 1,237 1,200 1,000 1,200 75017110 54101 POSTAGE - 690 863 1,450 2,500 2,500 2,500 75017110 55100 TELEPHONE - - 52 - - - - 75017110 57100 CONFERENCE & TRAINING - 4,941 3,399 2,428 4,000 4,000 5,000 75017110 57300 MEMBERSHIPS & SUBSCRIPTIONS - - - - 1,500 200 200 75017110 61410 RENT ALLOCATION - 1,300 4,050 3,960 3,900 - - 75017110 61422 IT ALLOCATION - - - - - - 1,889 75017110 61500 INSURANCE ALLOCATION - - - - - - 314 75017110 62100 CENTRAL SERVICES ALLOCATION - - - - - - 7,360 10017100 Total Visit Ukiah Expenses - 16,078 96,199 89,209 93,792 81,293 119,563 Total Visit Ukiah Expenses -$ 16,078$ 96,199$ 89,209$ 93,792$ 81,293$ 119,563 *Visit Ukiah is completely funded with Transient Occupancy Tax (50% of the funds are raised through Measure X, as approved by the voters). 356 ACCOUNT NO. 75017110 DEPARTMENT REQUEST 51110 Salaries 6,322$ Facility Administrator & PT Project/Grant Administrator - 10% of Visit Ukiah budget allocated in regular salary and benefits ($10,000) 51120 Salaries, Non-Regular 13,000$ 2 Visitor's Desk Receptionists (520 hours each)100.0% Employee Benefits 5,018$ 51210 Retirement (PERS)3,013$ 51220 Insurance -$ 51230 Workers Compensation Insurance 858$ 51240 Medicare 297$ 51250 Unemployment Insurance 204$ 51260 FICA 646$ 52100 Contractual Services 10,000$ Website Design and Construction, Maintenance, Social Media & Marketing,-$ Brochure Design and Printing; Photography -$ Gateway Signage Improvements -$ 52515 Advertising & Publication 62,620$ 52600 Rent 4,140$ Rental of office space at the Ukiah Valley Conference Center 54100 Supplies & Other Division Expenses 1,200$ Office supplies and equipment, printing of brochures, business cards, letterhead, etc. 54101 Postage 2,500$ 57100 Conference & Training 5,000$ Taste of Mendocino 2016 400$ Various Wedding Fairs 3,100$ Travel and Adventure Shows 1,500$ 57300 Memberships & Subscriptions 200$ Subscriptions to Sunset, VIA, Wine Spectator, and other misc. magazines relevant to Ukiah-area travel 61422 IT Allocation 1,889$ Share of Information Technology services. 61500 Insurance Allocation 314$ Share of the Citywide costs of liability and property insurance. 62100 Central Services Allocation 7,360$ Annual allocation for general government services. City Council 413$ City Clerk 451$ City Manager 1,297$ Administrative Support 276$ Miscellaneous General Government 447$ Accounting 2,279$ City Attorney 658$ Human Resources/Risk Management 1,539$ DEPARTMENT TOTAL 75017110 119,563$ BUDGET DETAIL VISIT UKIAH FISCAL YEAR 2015-16 Marketing and promotional opportunities; design and purchase of print and online advertisements, social media, direct mail projects, email marketing, and other opportunities. 357 358 359 360 EXHIBIT “A” CITY OF UKIAH FINANCIAL MANAGEMENT POLICIES Table of Contents Page A. General Financial Goals ............................................................................................................ 2 B. Budget Administration .............................................................................................................. 2 C. General Revenue Management ................................................................................................ 3 D. Utility Rates and Fees................................................................................................................ 4 E. Investments............................................................................................................................... 5 F. Expenditures ............................................................................................................................. 5 G. Equipment Replacement Funds ................................................................................................ 5 H. Capital Improvement Program ................................................................................................. 6 I. Debt Management .................................................................................................................... 7 J. Fund Balance and Reserves ...................................................................................................... 8 K. Accounting, Auditing and Financial Reporting .......................................................................... 8 L. Human Resources Management .............................................................................................. 9 361 CITY OF UKIAH FINANCIAL MANAGEMENT POLICIES 11/06/2013 A. General Financial Goals The general financial goals of the City of Ukiah are: 1.To maintain a financially viable City that provides an adequate level of municipal services. 2.To maintain financial flexibility in order to be able to continually adapt to local and regional economic changes. 3.To maintain and enhance the sound fiscal condition of the City. B. Budget Administration 1.The City will strive to adopt a balanced budget by June 30 preceding the budget period. A balanced budget means that operating revenues must fully cover operating expenditures, including debt service, as set forth in B.6. below. A balanced budget allows for total expenditures to exceed revenues; however, beginning fund balance and strategic reserve funds can only be used to fund capital improvement projects or other one-time, non- recurring expenditures, as set forth in B.10. below. 2.The City will prepare a budget calendar no later than January 15 preceding the budget period. 3.The City will use a budget development process that emphasizes long-range planning and effective program management. The process will: a.Reinforce the importance of long-range planning in managing the City’s fiscal affairs. b.Focus on developing and budgeting for the accomplishment of significant goals. c.Establish realistic timeframes for achieving goals. d.Create a proactive budget that provides for stable operations and assures the City’s long-term fiscal health. e.Promote orderly spending patterns. 4.During the budget development process, the existing budget will be thoroughly examined to assure removal or reduction of any services or programs that could be eliminated or reduced in cost. 362 CITY OF UKIAH FINANCIAL MANAGEMENT POLICIES 11/06/2013 5.The City will avoid budgetary and accounting procedures that balance the current budget at the expense of future budgets. 6.The City will strive to support current operating expenditures, including debt service, with current revenues. 7.The City will forecast its revenues and expenditures for each of the succeeding five years and will update this forecast at least annually. 8.The status of major program goals will be formally reported to the City Council on a periodic, ongoing basis. 9.The City Council will review and amend appropriations, if necessary, on a periodic, ongoing basis. 10.The City will strive to preserve the spending of fund balance and strategic reserve funds for capital improvement projects, or other one-time, non-recurring expenditures. 11.Unspent, unencumbered operating and capital improvement program appropriations will lapse at the end of the budget period. Requests for lapsed program appropriations may be resubmitted for inclusion in the subsequent budget period. Unspent but encumbered appropriations at the end of the budget period shall amend the budget of the subsequent period by means of a budget amendment approved by the City Council. C. General Revenue Management 1.The City will seek to maintain a diversified and stable revenue base to protect it from short- term fluctuations in any one revenue source. 2.To emphasize and facilitate long-range financial planning, the City will maintain current projections of revenues for the succeeding five years. 3.Because revenues, especially those of the General Fund, are sensitive to both local and regional economic conditions, revenue estimates adopted by the City Council must be conservative. 363 CITY OF UKIAH FINANCIAL MANAGEMENT POLICIES 11/06/2013 4.The City will annually review the General Fund operating position (revenues less expenditures) to determine if funds are available to operate and maintain future capital facilities. If funding is not available for operations and maintenance expenses, the City will evaluate all viable options. 5.User fees will be reviewed and updated on a periodic basis to recover the full cost of services provided, except when the City Council determines that a subsidy from the General Fund is within the cost recovery policy adopted by the Council. The City will strive to establish a master fee schedule that will encompass all fees and charges of the City. 6.Any transfers between funds for operating purposes shall be clearly set forth in the Adopted Budget. These operating transfers, under which financial resources are transferred from one fund to another, are distinctly different from interfund borrowings, which are usually made for temporary cash flow reasons and are not intended to result in a transfer of financial resources by the end of the fiscal year. From time to time, interfund borrowings may be appropriate but are subject to the following criteria: a.The Finance Director is authorized to approve temporary interfund borrowings for cash flow purposes whenever the cash shortfall is expected to be resolved within 60 days. The most common use of interfund borrowing under this circumstance is for grant programs where costs are incurred before drawdowns are initiated and received. b.Any other interfund borrowings for cash flow or other purposes require approval by the City Council. D. Utility Rates and Fees 1.The City will set utility rates and user fees at levels that fully recover the total direct and indirect costs of the activity. Indirect costs include the costs of operations, capital outlay, debt service and annual depreciation of capital assets. 2.The City will review and adjust utility rates and user charges as required to ensure that they remain appropriate and equitable. 364 CITY OF UKIAH FINANCIAL MANAGEMENT POLICIES 11/06/2013 E. Investments 1.The Finance Director will annually submit an investment policy to the City Council for review and adoption. 2.Under the guidance of the City’s Investment Oversight Committee, the Finance Director will invest the City’s idle monies with an outside investment advisor in accordance with applicable law and adopted investment policies and direct the investment of bond or note monies on deposit with a trustee or fiscal agent in accordance with the applicable indenture or issuance document. F. Expenditures 1.The City will maintain a level of expenditures that will provide for the public well-being and safety of the residents of the community. 2.The City will provide a level of expenditures that will maintain the public assets. 3.The City will maintain purchasing methods, in accordance with law and the City’s adopted purchasing policies and procedures, to secure the lowest price consistent with the quality desirable for use intended and the needs of the City. 4.The City Council will annually adopt a resolution establishing the City’s appropriations limit calculated in accordance with Article XIII-B of the Constitution of the State of California, Section 7900 of the State of California Government Code, and any other voter approved amendments or state legislation that affects the City’s appropriations limit. The Council will generally consider this resolution in connection with final approval of the City’s budget. G. Equipment Replacement Funds 1.The City will maintain a General Government Equipment Replacement Fund and a Utilities Equipment Replacement Fund for each utility to provide for the timely replacement of vehicles, information technology, and other short-lived capital equipment. 2.The City will strive to make an annual contribution to these funds based on the annual use allowance, which is determined by the estimated life of the vehicles or equipment to be replaced and their original purchase costs. 365 CITY OF UKIAH FINANCIAL MANAGEMENT POLICIES 11/06/2013 3.Interest earnings and sales of surplus equipment as well as any related damage and insurance recoveries will be credited to the Equipment Replacement Funds. H. Capital Improvement Program 1.The City will develop a five-year capital improvement program (CIP) each budget cycle. The purpose of the CIP is to systematically plan, schedule and finance capital projects to ensure cost-effectiveness as well as conformance with the City’s established policies. 2.Questions to consider when prioritizing a capital project include: a.Is it mandated? b.Is there an emergency need? c.Is there a direct or indirect economic benefit? d.Is there full or partial funding? e.Does it dovetail with other capital projects that are a priority for other reasons? f.How does it fit in with the City Council’s strategic goals? 3.The City will identify the estimated costs, potential funding sources, and project schedule for each capital project proposal in the CIP before it is submitted to the City Council for approval. 4.The City will coordinate the development of the CIP with the development of the operating budget. 5.Construction projects that cost $20,000 or more and equipment purchases that cost $10,000 or more will be included in the CIP, except for replacements of police squad cars which are included in the operating program budget. Minor capital construction outlays of less than $20,000 and minor equipment purchases of less than $10,000 will be included in the operating program budgets. 6.The City will make all capital improvements in accordance with an adopted and funded CIP. 7.Cost tracking procedures for current-period components of the CIP will be implemented and updated quarterly to ensure project completion is within budget and established timelines. 366 CITY OF UKIAH FINANCIAL MANAGEMENT POLICIES 11/06/2013 I. Debt Management 1.The City will consider the use of debt financing only for high-priority, one-time capital improvement projects and only under the following circumstances: a.When the project’s useful life will exceed the term of financing, and; b.When project revenues or specific resources will be sufficient to service the long- term debt. 2.Debt financing will not be considered appropriate for any recurring purpose such as current operating and maintenance expenditures. The issuance of short-term instruments such as revenue, tax or bond anticipation notes is excluded from this limitation. 3.The City will carefully monitor its level of debt because debt capacity is limited. Funds borrowed for a project today are not available to fund other projects tomorrow, and funds committed for debt repayment today are not available to fund operations tomorrow. 4.A feasibility analysis will be prepared for each long-term financing which analyzes the impact on current and future budgets for debt service and operations. This analysis will also address the reliability of revenues to support debt service. 5.The City will diligently monitor its compliance with bond covenants and ensure its adherence to federal arbitrage regulations. 6.The City will maintain good, ongoing communications with bond rating agencies about the City’s financial condition. 7.Periodic reviews of all outstanding debt will be undertaken to determine refinancing opportunities. Refinancings will be considered under the following conditions: a.There is a net economic benefit. b.It is needed to modernize covenants that are adversely affecting the City’s financial position or operations. c.The City wants to reduce the principal outstanding in order to achieve future debt service savings, and it has available working capital to do so from other sources. 367 CITY OF UKIAH FINANCIAL MANAGEMENT POLICIES 11/06/2013 J. Fund Balance and Reserves 1.The City will strive to maintain a fund balance in the General Fund, including the General Fund’s Strategic Reserve Fund, of at least 25 percent of General Fund operating expenditures. A 25-percent fund balance is equivalent to approximately three months of operating expenditures. The primary purpose of this minimum fund balance is to meet cash flow requirements, to protect the City’s essential service programs and funding requirements during periods of economic uncertainty, local disasters, other financial hardships or downturns in the local economy, and to provide for unforeseen operating or capital needs. Additionally, a fund balance of 25 percent is considered the minimum level necessary to maintain the City’s credit worthiness. 2.The City Council may assign specific fund balance levels for future development of capital projects that it has determined to be in the best long-term interests of the City. 3.The City’s enterprise funds will strive to maintain a minimum working capital balance of at least 25 percent of operating expenses. The primary purpose of this balance is to set aside funds to maintain cash balances sufficient to pay expenses as needed and to provide for unanticipated or emergency expenses that could not be reasonably foreseen during the preparation of the budget. 4.In addition to the assigned balances noted above, levels of fund balance and retained earnings will be sufficient to meet: a.Debt service reserve requirements. b.Reserves for encumbrances. c.Established rate stabilization reserves. d.Funding requirements for projects approved in prior years that are carried forward. e.Other assignments required by contractual obligations, state law or generally accepted accounting principles. K. Accounting, Auditing and Financial Reporting 1.The City’s accounting and financial reporting systems will be maintained in conformance with generally accepted accounting principles and standards of the Governmental Accounting Standards Board. 368 CITY OF UKIAH FINANCIAL MANAGEMENT POLICIES 11/06/2013 2.A fixed assets system will be maintained to identify all City assets, their historical cost, and useful life. 3.At the beginning of the annual budget preparation cycle, a financial review will be submitted to the City Council and will be made available to the public. 4.Full and continuing disclosure will be provided in the general financial statements and bond representations. 5.An annual audit will be performed by an independent public accounting firm with the subsequent issue of, at a minimum, General Purpose Financial Statements that include an audit opinion. The City will strive to issue audited financial statements within 180 days after year-end. L. Human Resources Management 1.The City Council will authorize all regular positions, including part-time and extra-help regular positions. 2.The budget will fully appropriate the resources needed for authorized regular positions and will limit programs to the regular staffing authorized. 3.The City will strive to provide competitive compensation and benefits for its authorized regular employees. 4.All requests for additional regular positions will include evaluations of: a.The necessity, benefits, term and expected results of the proposed activity. b.Staffing and materials costs including salary, benefits, equipment, uniforms, support and facilities. c.Alternative means of service delivery, with consideration given to quality of service. d.Additional revenues or cost savings that may be realized. 369 CITY OF UKIAH GENERAL FUND SCHEDULE OF FUTURE REVENUES Fiscal Years 2015/16 - 2019/20 Budget Forecast Forecast Forecast Forecast ADJUST REVENUES:2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 % PER YR Taxes: Property Taxes 1,341,155$ 1,367,978$ 1,395,338$ 1,423,244$ 1,451,709$ 2% Sales Taxes 5,162,724 4,861,711$ 5,061,121$ 5,268,177$ 5,480,258$ Based of Estimates from Muniservices Transient Occupancy Taxes 1,052,621 1,084,200$ 1,116,726$ 1,150,227$ 1,184,734$ 3% Other Taxes 385,772 389,630$ 393,526$ 397,461$ 401,436$ 1% Franchise Taxes 1,500,360 1,500,360$ 1,500,360$ 1,500,360$ 1,500,360$ 0% Successor Agency Admin (1)150,000 -$ -$ -$ -$ 0.0% TOTAL TAXES 9,592,632$ 9,203,879$ 9,467,070$ 9,739,470$ 10,018,498$ Licenses/ Permits/Penalties License & Permits 134,650 135,997 137,356 138,730 140,117 1% Fines/Penalties - - - - - 0% TOTAL LICENSES/PERMITS/PENALTIES 134,650$ 135,997$ 137,356$ 138,730$ 140,117$ Charges for Services: Police Services 487,346 492,219 497,142 502,113 507,134 1% Fire Services (2)- - - - - 0% Ambulance (3)50,000 50,000 - - - 1% Planning Fees 184,046 187,727 191,481 195,311 199,217 2% Swimming Pool 70,000 71,400 72,828 74,285 75,770 2% Other Charges 55,180 55,180 55,180 55,180 55,180 0% TOTAL CHARGES FOR SERVICES 846,572$ 1,128,519$ 1,091,344$ 1,104,349$ 1,117,536$ Revenues from Other Agencies: Motor Vehicle License Fee (VLF)- - - - - 0% Property Tax in Lieu of Motor Vehicle License Fees 1,277,963 1,303,522 1,329,593 1,356,185 1,383,308 2% P.O.S.T. Reimbursments 45,594 46,506 47,436 48,385 49,352 2% Home Owners Property Tax Relief 12,500 12,500 12,500 12,500 12,500 0% Talmage Road Maintenance - - - - - 0% TOTAL REVENUES FROM OTHER AGENCIES 1,336,057$ 1,362,528$ 1,389,529$ 1,417,069$ 1,445,161$ Other Revenues: Rental Income/Program fees 669,002$ 669,002$ 669,002$ 669,002$ 669,002$ 0% Other 164,001$ 164,001$ 164,001$ 164,001$ 164,001$ 0% TOTAL OTHER REVENUES 833,003$ 833,003$ 833,003$ 833,003$ 833,003$ Public Safety Restricted Revenues: Sales Tax Measure S 2,506,738$ 2,556,873$ 2,608,010$ 2,660,170$ 2,713,374$ 2% COPS Funds -$ -$ -$ -$ -$ 0% TOTAL PUBLIC SAFETY RESTRICTED REVENUES:2,506,738$ 2,556,873$ 2,608,010$ 2,660,170$ 2,713,374$ Central Services Allocations: Central Services Allocations:1,951,069$ 1,990,090$ 2,029,892$ 2,070,490$ 2,111,900$ 2% TOTAL CENTRAL SERVICE ALLOCATIONS 1,951,069$ 1,990,090$ 2,029,892$ 2,070,490$ 2,111,900$ TOTAL REVENUES BEFORE TRANSFERS 17,200,721$ 17,210,889$ 17,556,204$ 17,963,281$ 18,379,589$ Transfers In:4 325,364$ 125,364$ 125,364$ 125,364$ 125,364$ 0% 0% 0% TOTAL TRANSFERS 325,364$ 125,364$ 125,364$ 125,364$ 125,364$ TOTAL GENERAL FUND REVENUES 17,526,085$ 17,336,253$ 17,681,568$ 18,088,645$ 18,504,953$ (1) Successor Agency Admin Fees are projected to be reduced to zero as projects are wrapped up for Redevlepment. (2) Fire Service Charges are collected and retained by Ukiah Valley Fire District. (3) Ambulance fees are expected from past billings until 2017. (4) $200,000 in Gas tax funding is expected to be used for Capital Revenue forecasts are based on the assumption the economy will be slow and steady recovery from the recent downturn over the next few years. While Sales taxes and transient occupancy taxes are predicted to grow at two percent; the economy is still very volatile and it is not impossible for the City to realize negative growth if the economy takes another downturn. 370 Budget Forecast Forecast Forecast Forecast ADJUST EXPENDITURES:2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 % PER YR General Government: City Council 126,158$ 129,358$ 132,643$ 136,014$ 139,474$ City Clerk/Elections*137,984 141,275 144,649 148,106 151,649 City Manager 396,602 405,001 413,583 422,350 431,308 Administrative Support 84,456 86,665 88,934 91,265 93,658 Miscellaneous General Government 156,673 161,373 166,214 171,201 176,337 Finance Department 696,537 712,150 728,126 744,474 761,202 City Attorney 201,161 207,196 213,412 219,814 226,408 Treasury Management 89,344 91,970 94,674 97,458 100,325 Human Resources/Risk Management 481,893 492,644 503,643 514,897 526,411 Economic Development 325,382 332,548 339,878 347,375 355,042 Visit Ukiah*- - - - - Successor Agency*- - - - - Community Outreach 37,904 39,041 40,212 41,419 42,661 Parks 1,154,471 1,181,981 1,210,173 1,239,066 1,268,677 Building Maintenance**- - - - - Recreation/Programs 921,357 943,491 966,179 989,435 1,013,274 Planning 536,320 548,500 560,968 573,730 586,793 Building 297,849 304,459 311,221 318,138 325,214 Information Technology**- - - - - Public Works- Engineering 206,229 211,045 215,979 221,032 226,209 Public Works- Traffic Signals 38,992 40,162 41,367 42,608 43,886 Public Works- Streets 835,029 855,670 876,842 898,560 920,837 Public Works - Corporation Yard**- - - - - Storm Drains 98,519 100,492 102,505 104,558 106,652 Animal Control 83,635 86,144 88,728 91,390 94,132 TOTAL GENERAL GOVERNMENT 6,906,495$ 7,071,167$ 7,239,930$ 7,412,887$ 7,590,149$ Public Safety: Police 6,942,106 7,098,594 7,258,742 7,422,637 7,590,373 Fire 2,770,301$ 2,801,209$ 2,832,736$ 2,864,893$ 2,897,693$ TOTAL PUBLIC SAFETY 9,712,407$ 9,899,804$ 10,091,477$ 10,287,530$ 10,488,065$ TOTAL GENERAL FUND EXPENSES BEFORE TRANSFERS 5,763,154$ 5,899,503$ 6,039,211$ 6,182,365$ 6,329,054$ Operational Transfers 410,856$ 410,856$ 410,856$ 410,856$ 410,856$ TOTAL GENERAL FUND EXPENSES 17,029,758$ 17,381,827$ 17,742,263$ 18,111,273$ 18,489,070$ Excess of Revenues Over/Under Expenditures 496,327$ (45,574)$ (60,694)$ (22,627)$ 15,883$ Assumes 2% increase annually for Salary & Benefit costs and for supplies & services remain flat (no increase) CITY OF UKIAH GENERAL FUND SCHEDULE OF FUTURE Expenditures Fiscal Years 2015/16 - 2019/20 371 Planning Building Information Technology** Public Works- Engineering Public Works- Traffic Signals Public Works- Streets Public Works - Corporation Yard** Storm Drains Animal Control Police- Patrol Police-Volunteers Police-COPS Grant Police- CSO Police- Major Crimes City Attorney Treasury Management Human Resources/Risk Management Economic Development Visit Ukiah* Successor Agency* Community Outreach Parks Building Maintenance** Recreation/Programs Planning Building Information Technology** Public Works- Engineering Public Works- Traffic Signals Public Works- Streets $16,000,000 $16,500,000 $17,000,000 $17,500,000 $18,000,000 $18,500,000 $19,000,000 2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 Budget Forecast Forecast Forecast Forecast GENERAL FUND REVENUE & EXPENDITURE FORECAST TOTAL GENERAL FUND REVENUES TOTAL GENERAL FUND EXPENSES 372 CITY OF UKIAH DEBT SUMMARY FISCAL YEAR 2015-2016 Department and account number Funding Issue Maturity Interest Balance Interest Principal Balance Source Date Date Rate 6/30/2015 Expense Payment Total 6/30/2016 External Financing Water Fund Water Treatment (82224413) ABAG Bond 8/30/05 9/1/2035 4.50%11,845,000 509,993 360,000 869,993 11,485,000 Water Treament (82024411) DWR- State Loan 1992 2022 3.6024%1,117,418 38,999 143,014 182,013 974,404 Total Water 12,962,418 548,992 503,014 1,052,006 12,459,404 Sewer Fund Wastewater Treatment Plant (84124426) ABAG Bond 3/1/06 3/1/2036 4.63%64,850,000 2,928,500 1,930,000 4,858,500 62,920,000 Sewer Treatment Plant (84024425) SWRCB 1995 2016 3.00%413,252 12,398 413,252 425,650 0 Total Sewer 65,263,252 2,940,898 2,343,252 5,284,150 62,920,000 Electric Fund Lake Mendo. Hydro. (80326330) Electric Revenue 1992 2018 3.2-6.25% (cur. 6.0%)5,485,000 342,812 1,710,000 2,052,812 3,775,000 Total Electric 5,485,000 342,812 1,710,000 2,052,812 3,775,000 Total External Debt for City 83,710,670 3,832,702 4,556,266 8,388,968 79,154,404 Internal Financing Swimming Pool Fund Pool Loan (304 )from Liability Ins.(Fund 202)0.00% Misc. General Govt.10/21/2010 Undefined Fixed 148,000 0 0 0 148,000 Golf Fund Golf Cash Flow Loan (720) * From General (Fund 100)City Avg. Misc. General Govt.7/31/2008 6/30/2022 Variable 140,539 0 0 0 140,539 Golf Equipment Loan (720) From Liability Ins. (Fund 202)City Avg. Misc. General Govt.10/24/2008 6/30/2014 Variable 37,203 1,657 37,203 38,860 37,203 Golf Course Loan (720) From General (Fund 100)City Avg. Misc. General Govt.5/1/2006 4/30/2019 Variable 478,055 0 0 0 478,055 Total Internal Financing 803,797 1,657 37,203 38,860 803,797 Total City Internal & External 84,514,467 3,834,359 4,593,469 8,427,828 79,958,201 * Principal payments will begin when Golf Equipment loan is paid off. 373 CITY OF UKIAH FINANCIAL DATA ON DEBT OBLIGATIONS The City has entered into various forms of indebtedness for purposes of constructing capital infrastructure projects. The City pays annual debt service on the outstanding balances which are included in the budget document under the funds responsible for the debt. Following is a description of the major debt commitments of the City as June 30, 2015. Water Fund 2005 Series A Water treatment plant – The City obtained a loan through the Association of Bay Area Governments (ABAG) whereby ABAG issued revenue bonds to provide resources for the City to acquire and construct capital improvement to the City’s water treatment plant. The obligation was $14,355,000 and is secured with the pledge of net revenues from the City’s water fund. The bonds bear interest at rates from 4.00 to 4.5 percent, and interest is payable each September 1 and March 1. These bonds mature in September 2035. Future debt service on the bonds is: Fiscal Year Principal Interest Total 2016 360,000 509,993 869,993 2017 375,000 494,925 869,925 2018 390,000 479,243 869,243 2019 405,000 462,945 867,945 2020 425,000 445,930 870,930 Thereafter 9,890,000 3,947,954 13,837,954 Totals $11,845,000 $6,340,990 $18,185,990 DWR- State Loan – The City obtained a loan through the California Department of Water Resources to finance an upgrade to the water treatment plant. The maximum loan was $3,599,009 and is payable over 30 years. The obligation is secured with the pledge revenues from assessments and user charges from the City’s water fund. The loan has an interest rate of 3.6024 percent, and interest is payable each April 1 and October 1. This loan matures in October 2022. Future debt service on the bonds is: Fiscal Year Principal Interest Total 2016 143,056 38,973 182,029 2017 148,256 33,773 182,029 2018 153,645 28,834 182,029 2019 159,230 22,799 182,029 2020 165,017 17,011 182,029 Thereafter 348,247 15,810 364,057 Totals $1,117,451 $156,750 $1,274,201 374 CITY OF UKIAH FINANCIAL DATA ON DEBT OBLIGATIONS Sewer Fund 2006 Series A Wastewater – The City obtained a loan through the Association of Bay Area Governments (ABAG) whereby ABAG issued revenue bonds to provide resources for the City to acquire and construct capital improvement to the City’s wastewater treatment plant. The obligation was $75,060,000 and is secured with the pledge of the City’s and Sanitation District’s Sewer revenues. On March 2, 2006 the City and the Ukiah Valley Sanitation District entered into a participation agreement. Repayment of debt is split between the City and UVSD (49% City and 51% UVSD) (The percentages are based on operational shares -52.51% City and 47.79% UVSD and Capacity share of plant 35.15% City and 64.85% UVSD) The bonds bear interest at rates from 4.00 to 4.75 percent, and interest is payable each March 1 and September 1. These bonds mature Future in March 2036. Future debt service on the bonds is: Fiscal Year Principal Interest Total 2016 1,930,000 2,928,500 4,858,500 2017 2,010,000 2,851,300 4,861,300 2018 2,090,000 2,770,900 4,860,900 2019 2,180,000 2,687,300 4,867,300 2020 2,280,000 2,597,375 4,877,375 Thereafter 54,360,000 23,995,650 78,355,650 Totals $64,850,000 $37,831,025 $102,681,025 DWR- State Loan – The City obtained a loan through the California Department of Water Resources to finance an upgrade to the wastewater treatment plant. The maximum loan was $6,592,944 and is payable over 20 years. The obligation is secured with the pledge revenues from assessments and user charges from the City’s water fund. The loan has an interest rate of 3.0 percent, and interest is payable annually on April 15. This loan matures in October 2016. Future debt service on the bonds is: Fiscal Year Principal Interest Total 2016 413,252 12,398 425,650 Thereafter - - - - Totals $413,252 $12,398 $425,650 375 CITY OF UKIAH FINANCIAL DATA ON DEBT OBLIGATIONS Electric Fund 1992 Electric Revenue Bonds – The City has issued bonds in the amount of $25,850,000 where the City pledges revenue derived from the acquired or constructed assets of the City’s electric system to pay debt service. The bonds bear interest at rates from 3.20 to 5.9 percent, and interest is payable each June 1 and December 1. These bonds mature in June 2018. Future debt service on the bonds is: Fiscal Year Principal Interest Total 2016 1,710,000 342,812 2,052,812 2017 1,825,000 235,937 2,060,937 2018 1,950,000 121,875 2,071,875 Thereafter - - - Totals $5,485,000 $700,624 $6,185,624 Ukiah Redevelopment Agency 2007 Tax Allocation Refunding – On April 8, 2007 the Redevelopment Agency issued bonds in the amount of $5,595,000 to refinance a loan agreement between the former redevelopment agency and the Redwood Empire Financing Authority. The bond series is comprised of $4,310,000 in serial bonds maturing annually December 1, through the year 2020, and $1,285,000 in term bonds maturing December 1, 2023. Interest rates on the serial bonds range from 3.75 to 4.70 percent, and the term bonds carry an interest rate of 4.75%. Interest is paid semi-annually on June1 and December 1. Future debt service on the bonds is: Fiscal Year Principal Interest Total 2016 320,000 145,727 465,727 2017 325,000 131,779 456,779 2018 340,000 117,230 457,230 Thereafter 2,410,000 345,750 2,755,750 Totals $3,395,000 $740,486 $4,135,486 376 CITY OF UKIAH FINANCIAL DATA ON DEBT OBLIGATIONS Ukiah Redevelopment Agency Continued 2011A Tax Allocation Bonds– On March 8, 2011, the Redevelopment Agency issued bonds in the amount of $5,180,000. The bonds were a special obligation of the RDA payable solely from the secured pledge of Agency tax revenues. The bond series is comprised of $2,840,000 in serial bonds maturing annually December 1, through the year 2021, and $2,340,000 in term bonds maturing December 1, 2028. Interest rates on the serial bonds range from 3.0 to 6.5 percent. Interest is paid semi-annually on June1 and December 1. Future debt service on the bonds is: Fiscal Year Principal Interest Total 2016 580,000 194,413 774,413 2017 620,000 168,525 788,525 2018 15,000 154,606 169,606 Thereafter 2,380,000 1,312,875 3,692,875 Totals$3,595,000 $1,830,419 $5,425,419 2011B Tax Allocation Bonds– On March 8, 2011, the Redevelopment Agency issued bonds in the amount of $3,250,000. The bonds were a special obligation of the RDA payable solely from the secured pledge of Agency tax revenues. The bond series is comprised of $1,585,000 in serial bonds maturing annually August 1, through the year 2021, and $1,655,000 in term bonds maturing August 1, 2026. Interest rates on the serial bonds range from 3.25 to 9.0 percent. Interest is paid semi-annually on February 1 and August 1. Future debt service on the bonds is: Fiscal Year Principal Interest Total 2016 120,000 242,050 362,050 2017 140,000 234,225 374,225 2018 160,000 224,450 384,450 Thereafter 2,560,000 1,118,225 3,678,225 Totals$2,980,000 $1,818,950 $4,798,950 377 378