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Home My WebLink AboutMid-Year Status on the Fiscal Year 2011-12 BudgetCITY OF LAKE LSINORTE �� DREAM EXTREME. SPECIAL MEETING TO: HONORABLE MAYOR AND MEMBERS OF THECITY COUNCIL FROM: PAT KILROY INTERIM CITY MANAGER. DATE: APRIL 3, 2012 SUBJECT: STUDY SESSION ON THE MID -YEAR STATUS ON THE FISCAL YEAR 2011 -12 BUDGET BACKGROUND The City on a quarterly basis reviews the status of the budget. This mid -year study session of the fiscal year 2011 -12 budget will focus only on the General Fund. This mid -year study session budget report includes the following schedules: • Schedule of Revenue, Expenditure and Changes in Fund Balance • Fiscal year 2011 -12 adopted budget, current budget through February 29, 2012, mid -year budget adjustments requested and the fiscal year 2011 -12 adjusted budget including the requested budget adjustments, • Fund Balance activity and reserve balances before and after requested budget adjustments. • Fiscal Year 2011 -12 Revenue requests for mid -year budget adjustments. • Fiscal Year 2011 -12 Department Expenditure requests for mid -year budget adjustments. • Detail of Fiscal Year 2011 -12 Expenditure requests for mid -year budget adjustments. AGENDA ITEM NO. 1 Page 1 of 17 Study Session Report on the Mid -Year Status of the Fiscal Year 2011 -12 Budget April 3, 2012 Page 2 DISCUSSION Operating Revenue At mid -year, the City is anticipating a net increase in operating revenues of $556,539. Explanation of significant revenue increases are noted below: Sales Tax Based upon the continued recovery in the economy, sales tax in the 3rd Quarter 2011 compared to 3rd Quarter 2010 increased 5.2% in the City of Lake Elsinore. In the year over year comparison (October 2010 — September 2011 vs. October 2009 — September 2010), the City shows an increase of 4.7 %. Based upon our review and the information we received from our sales tax consultants, we are projecting an increase in our sales tax revenue for fiscal year 2011 -12 of $133,000. Property Tax The City staff also met with our property tax consultant to discuss our property tax revenue projections. The City of Lake Elsinore experienced a net taxable value decrease of -0.1 % for the 2011/12 tax roll, which was slightly less the decrease experienced countywide at -1.2 %. Based on the revised information we received from our consultants, we are projecting a slight decrease of $203,263 in our fiscal year 2011- 12 budget. Building Permit Fee Building activity has been slow through the first eight months of fiscal year 2011 -12. As a result, we are projecting a decrease in building permits issued, which translates to a projected decrease in building permit fees in our FY 2011 -12 budget of $100,000. Municipal Code Violations (Fines and Forfeitures) The City has continued to receive an increase in payments from banks for municipal code violations related to foreclosed property. As a result, over $800,000 in violation fees has been received by the City as of February 29, 2012. Therefore, staff recommends that a budget increase of $650,000 be made to Municipal Code Violations. Page 2 of 17 Study Session Report on the Mid -Year Status of the Fiscal Year 2011 -12 Budget April 3, 2012 Page 3 Operating Expenditures & Capital Improvements A net increase in operating expenditures of $1,003,247 is being requested. The detail and explanations for these adjustments are included in the attached schedules. However, the significant expenditure increases are as follows: 1. Contribution to Lake Maintenance Fund for Supplemental Water: $350,000 2. Severance for City Manager Termination: $195,389 3. Citizens Patrol Program (Officer & Start -Up Cost) $246,426 In addition, $160,000 is being recommended in transfers out to the General Fund Capital Fund (CIP) for four capital projects: 1. LERA Campground Improvements — Trees: $ 70,000 2. City and EOC Phone System Replacement - Additional Funds $ 25,000 3. Storage Area Network (SANS) Replacement $ 60,000 4. Kitchen Remodel Fire Station 10 (CAL Fire contribution match) $ 5,000 GENERAL FUND BALANCE RESERVES The General Fund Balance Reserves would reflect the following balances if these requests for budget adjustment are approved: 1. Unallocated Revenue: $1,645,092 2. Computer Replacement Reserve: 20,000 3. Building Repair Reserve 35,000 4. Vehicle Replacement Reserve 75,000 5. RDA Advance Reserve 750,000 6. Catastrophic Reserve Balance 3,641,400 7. Budget Stabilization Reserve 2,149,919 Total General Fund Balance Reserves $8.316,411 Percent of General Fund Expenditures 32.9% Page 3 of 17 Study Session Report on the Mid -Year Status of the Fiscal Year 2011 -12 Budget April 3, 2012 Page 4 FISCAL IMPACT The fiscal impact of the mid -year budget requests would be as follows: 1. Operating Revenue vs. Operating Expenditures: ($446,708) 2. Transfers to General Fund CIP (Fund 105): ($160,000) RECOMMENDATIONS 1. It is recommended that the City Council review the Fiscal Year 2011 -12 proposed adjustments and provide direction to staff accordingly for formal consideration by the City Council at a regularly scheduled City Council meeting. Prepared by: James R. Ril Director of Adm'n' trative Services Approved by: Pat Kilroy Interim City Manager Page 4 of 17 CITY OF LAKE ELSINORE FY 2011 -12 Mid -Year Operating Budget Review Schedule of Revenue, Expenditures and Changes in Unallocated Revenue and Reserve Balances Study Session April 3, 2012 Revenues: Major Revenues: Sales Tax Property Tax Franchise Tax Building Permit Fee Property Transfer Tax Other Taxes Other Licenses & Permits State and County Intergov. Rev. Fees Fines and Forfeitures Fire Service Tax Credit Investment Earnings Reimbursements from RDA RDA Lease Payments (LERA) RDA SB211 Pass Through Other Miscellaneous Revenue Total Revenues Before Operating Transfers In & RDA Loan Principal Repayment Operating Transfers In RDA Loan Principal Repayment - Regular RDA Loan Principal Repayment -Add'I Total Revenues Expenditures: City Council/ PSAC City Treasurer City Attorney City Manager/ Information Systems/ Econ Dev City Clerk Administrative Services General Law Enforcement Fire Community Development Public Works Lake, Parks and Recreation Animal Shelter Operating Non - Departmental - Operating Total Operating Exp. Revenues Over (Under) Exp. Unallocated Revenue Allocation: Decrease /(Increase) RDA Advance Reserve Allocation Budget Stabilization Reserve Allocation Adjusted Revenue Over (Under) Exp. 312812012 jrr FY 2010 -11 FY 2011 -12 FY 2011 -12 FY 2011 -12 FY 2011 -12 FY 2011 -12 FY 2011 -12 Audited Actuals Adopted Budget (A) First Qtr Bud Adjustment (B) Budget Adj by CC/ Other YTD 2 -29 -12 (C) Current Budget at YTD 2 -29 -12 (A +B +C) Mid -Yr Budget Adjustment Requested Adjusted Budget General General General General Fund General Fund General Fund General Fund Fund Fund Fund Fund 100 Fund 100 Fund 100 Fund 100 Fund 100 Fund 100 Fund 100 7,160,511 7,075,000 7,075,000 133,000 7,208,000 5,438,551 5,745,000 5,745,000 (203,263) 5,541,737 1,913,807 1,875,000 1,875,000 1,875,000 815,884 750,000 750,000 (100,000) 650,000 208,434 200,000 200,000 200,000 275,122 227,000 227,000 227,000 967,529 915,050 915,050 42,977 958,027 294,486 284,307 (195,000) 89,307 36,150 125,457 1,383,934 1,601,490 225 1,601,715 26,800 1,628,515 648,643 462,000 175,000 637,000 660,000 1,297,000 1,887,908 1,894,000 1,894,000 (65,000) 1,829,000 245,583 267,375 267,375 - 267,375 492,600 492,600 492,600 - 492,600 676,500 704,000 704,000 704,000 - 80,000 80,000 - 80,000 878,715 338,000 200,000 538,000 25,875 563,875 23,288,205 22,910,822 (20,000) 200,225 23,091,047 556,539 23,647,586 51,752 50,000 50,000 - 50,000 332,700 144,600 144,600 144,600 3,750,000 1,250,000 - (20,000) - 200,225 1,250,000 - 1,250,000 27,422,657 24,355,422 24,535,647 556,539 25,092,186 257,272 258,602 258,602 257,526 516,128 362,821 300,000 300,000 - 300,000 1,188,557 1,181,796 1,181,796 202,790 1,384,586 287,893 216,248 8,484 224,732 5,000 229,732 1,744,283 1,745,368 (544) 1,744,824 40,000 1,784,824 7,058,585 7,801,003 (100,000) 7,701,003 14,832 7,715,835 3,601,049 3,895,564 3,895,564 12,750 3,908,314 1,337,689 1,469,004 36,820 1,505,824 87,536 1,593,361 1,716,863 1,551,514 1,551,514 23,390 1,574,904 3,072,063 3,466,402 29,364 3,495,766 359,424 3,855,190 246,456 399,000 399,000 399,000 2,336,963 1,991,500 - - 1,991,500 - 1,991,500 23,210,494 24,276,001 (33,816) 7,940 24,250,125 1,003,248 25,253,373 4,212,163 79,421 13,816 192,285 285,522 (446,709) (161,187) (2,212,163) (79,421) (13,816) (192,285) (285,522) 446,709 161,187 (2,000,000) - SUM -1 Page 5 of 17 CITY OF LAKE ELSINORE FY 2011 -12 Mid -Year Operating Budget Review Schedule of Revenue, Expenditures and Changes in Unallocated Revenue and Reserve Balances Study Session April 3, 2012 Fund Balance Activity & Detail: Beginning Unallocated Revenue Increase (Decrease) to Unallocated Revenue Adjusted Unallocated Revenue before Allocations Allocations : Encumbrance Carryover /Adjustment Allocation of Encumbrance Carryover in Current Year Adjustment for Layoff Payoff Costs -1 st Qtr Budget Adjust. Per City Council Approval Transfers Out to Gen. Fund CIP (Fund 105) Transfers Out to LLMD Citywide (Fund 130) Allocation to Computer Replacement Reserve Allocation to Building Repair Reserve Allocation to Vehicle Replacement Reserve Allocation to Budget Reserve Allocation to Catastrophic Reserve Total Allocations Changes to Various Fund Balance Reserves Decreases/ (Increases) from Prior Year Encumbrance Reserve Specific Projects Prepaid expenditures Fixed assets for resale Total Changes to Various Fund Balance Reserves Ending Unallocated Revenue FY 2010 -11 FY 2011 -12 FY 2011 -12 FY 2011 -12 FY 2011 -12 FY 2011 -12 FY 2011 -12 First Qtr Bud Budget Adj by Current Mid -Yr Audited Adopted Adjustment CC/ Other Budget at Budget Adjusted Actuals Budget (A) (B) YTD 2 -29 -12 YTD 2 -29 -12 Adjustment Budget (C) (A +B +C) Requested General General General General Fund General Fund General Fund General Fund Fund Fund Fund Fund 100 Fund 100 Fund 100 Fund 100 Fund 100 Fund 100 Fund 100 673,882 3,138,684 3,076,704 2,059,516 3,138,684 2,251,801 3,138,684 2,212,163 79,421 13,816 192,285 285,522 (446,709) 1,805,091 (161,187) 2,977,497 2,886,045 3,218,104 3,090,521 2,251,801 3,424,206 (231,001) (901,005) (901,005) (160,000) (1,061,005) (20,000) (20,000) (20,000) (35,000) (35,000) (35,000) (75,000) (75,000) (75,000) (141,400) - (141,400) - (141,400) (231,001) (141,400) (1,031,005) (1,172,405) (160,000) (1,332,405) 23,725 129,669 326,450 3,795 - - - 483,639 - - - - 3,138,684 3,076,704 2,059,516 2,251,801 2,251,801 1,645,091 1,645,091 Page 6 of 17 312812012,jrr SUM- 2 CITY OF LAKE ELSINORE FY 2011 -12 Mid -Year Operating Budget Review Schedule of Revenue, Expenditures and Changes in Unallocated Revenue and Reserve Balances Study Session April 3, 2012 Designated Reserve Balance: Computer Replacement Reserve Beginning Balance Increase in Computer Replacement Reserve Allocation of Computer Replacement Reserve Ending Bal. Computer Replacement Reserve Building Repair Reserve Beginning Balance Increase in Building Repair Reserve Allocation of Building Repair Reserve Ending Bal. Building Repair Reserve Vehicle Replacement Reserve Beginning Balance Increase in Vehicle Replacement Reserve Allocation of Vehicle Replacement Reserve Ending Bal. Vehicle Replacement Reserve RDA Advance Reserve Balance: Beginning Balance Increase in RDA Advance Reserve Allocation of RDA Advance Reserve Ending Bal. RDA Advance Reserve Catastrophic Reserve Balance -15% Beginning Balance Increase in Catastrophic Reserve Allocation of Catastrophic Reserve Ending Bal. Catastrophic Reserve Budget Stabilization Reserve Balance: Beginning Balance Increase in Budget Stabilization Reserve Allocation of Budget Stabilization Reserve Ending Bal. Budget Stabilization Reserve Total Designated Reserve Balance Total General Fund Balance - Designated & Unallocated FY 2010 -11 FY 2011 -12 FY 2011 -12 FY 2011 -12 FY 2011 -12 FY 2011 -12 FY 2011 -12 First Qtr Bud Budget Adj by Current Mid -Yr Audited Adopted Adjustment CC/ Other Budget at Budget Adjusted Actuals Budget (A) (B) YTD 2 -29 -12 YTD 2 -29 -12 Adjustment Budget (C) (A +B +C) Reauested General General General General Fund General Fund General Fund General Fund Fund Fund Fund Fund 100 Fund 100 Fund 100 Fund 100 Fund 100 Fund 100 Fund 100 - - - 20,000 - 20,000 - 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 - 35,000 - 35,000 - 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 - - 75,000 - 75,000 - 75,000 75,000 75,000 - - 75,000 75,000 75,000 75,000 75,000 - 2,000,000 750,000 750,000 2,000,000 750,000 2,000,000 2,000,000 - - - - (1,250,000) - - (1,250,000) - (1,250,000) 2,000,000 750,000 750,000 750,000 750,000 750,000 750,000 3,500,000 3,500,000 3,641,400 3,641,400 3,500,000 3,641,400 3,500,000 141,400 141,400 141,400 3,500,000 3,641,400 3,641,400 3,641,400 3,641,400 3,641,400 3,641,400 2,149,919 2,149,919 2,149,919 2,149,919 2,149,919 2,149,919 2,149,919 2,149,919 2,149,919 2,149,919 2,149,919 2,149,919 2,149,919 2,149,919 7,649,919 6,541,319 6,671,319 6,671,319 6,671,319 6,671,319 6,671,319 10,788,603 9,618,023 8,730,835 8,923,120 8,923,120 8,316,411 8,316,411 Page 7 of 17 312812012,jrr SUM- 3 CITY OF LAKE ELSINORE FY 2011 -12 Mid -Year Operating Budget Review Revenue Budget Adjustment Request Study Session April 3, 2012 Account Number Element Object Description 11 -12 Mid -Yr Budget Adjustments Recommended 100 - 0000 - 312.21 -00 SALES TAX TOTAL SALES TAX 133,000 133,000 100 - 0000 - 310.10 -00 100 - 0000 - 310.20 -00 CURRENT YEAR - SECURED PROP TAX IN LIEU OF VLF TOTAL PROPERTY TAXES (60,000) 143,263 203,263 100 - 0000 - 320.20 -00 BUILDING PERMIT FEE TOTAL BUILDING PERMIT FEE (100,000 100,000 100 - 0000 - 320.10 -00 100 - 0000 - 320.20 -11 100 - 0000 - 320.30 -10 BUSINESS LICENSE BUILDING PERMIT FEE ENCROACHMENT PERMIT ABANDONED PRPRTY RGSTRTN ENCH.PMT.SUBDIVISON TOTAL LICENSES, PERMITS,FEES (42,023) 5,000 80,000 42,977 100 - 0000 - 330.11 -00 100 - 0000 - 336.02 -00 STATE MTR VEHICLE I LIEU EMERGENCY SVC GRANT REV 26,150 10,000 TOTAL INTERGOVERNMENTAL 36,150 100 - 0000 - 340.01 -00 100 - 0000 - 340.07 -00 100 - 0000 - 340.10 -00 100 - 0000 - 340.13 -02 100 - 0000 - 340.20 -28 GRADING PLAN CHK.& PERMIT LANDSCAPE REVIEW LICENSE REVIEW FEE ABATEMENT FEES ADMINISTRATIVE FEES STRUCTURE ABATEMENT FEES ADMIN.FEE- ENGINEERING DPT 4,000 1,300 500 1,000 20,000 TOTAL CHARGES FOR SERVICES 26,800 100 - 0000 - 350.10 -40 100 - 0000 - 350.13 -00 LOCAL ORDINANCE FINES MUNICPAL CODE VIOLATIONS LAKE CITATIONS/VIOLATIONS 10,000 650,000 TOTAL FINES, FORFEITURES 660,000 100 - 0000 - 360.61 -02 OTHER REVENUE FIRE SERVICE TAX CREDITS TOTAL FIRE SERVICE TAX CREDIT 65,000 65,000 100 - 0000 - 360.20 -02 100 - 0000 - 360.60 -10 100 - 0000 - 360.60 -13 REVENUE FROM RENT /LEASE RECOVERABLE EXPENDITURES RECOVERABLE EXPENDITURES RENTALS -PARKS Advertising/ Tourism Rev. FEMA DISASTER RELIEF 2,500 3,100 20,275 TOTAL MISCELLANEOUS 25,875 TOTAL REVENUE 1 556,539 Page 8 of 17 2011 -12 Mid -Year Budget Study Session 4- 3- 12.xls,312812012jrr REV- 1 CITY OF LAKE ELSINORE FY 2011 -12 Mid -Year Operating Budget Review Expenditure Budget Adjustment Requests Study Session April 3, 2012 Division Description Account Number Object 11 -12 Mid -Yr Budget Adjustment Recommendations CITY COUNCIL 100- 4110 - 413.20 -22 100 - 4110 - 413.30 -33 TRAVEL & MEETING EXPENSE SPECIAL DEPARTMENT SUPPLY 1,000 100 Total City Council 1,100 PUB.SFTY.ADV.COMMITTEE 100 -4112- 413.20 -01 100 - 4112 - 413.20 -02 100 - 4112 - 413.20 -20 ADVERTISING COMMUNITY PROMOTION PROFESS.- TECH. &OTHER SVCS 5,000 5,000 246,426 Total PSAC 256,426 TOTAL CITY COUNCIL/ PSAC 257,526 185,000 3,907 2,690 3,793 CITY MANAGER 100 - 4120 - 413.10 -10 100 - 4120 - 413.10 -65 100 - 4120 - 413.10 -66 100 - 4120 - 413.10 -70 100 - 4120 - 413.20 -01 100 - 4120 - 413.20 -20 100 - 4120 - 413.20 -22 100 - 4120 - 413.30 -33 REGULAR EMPLOYEES RETIREMENT - FICA MEDICARE WORKERS COMPENSATION Total Personnel ADVERTISING PROFESS.- TECH. &OTHER SVCS TRAVEL & MEETING EXPENSE SPECIAL DEPARTMENT SUPPLY Total Contracts & Materials 195,390 100 2,000 1,000 100 3,200 Total Cif Manager Mana 198,590 ECONOMIC DEVELOPMENT 100 - 4352 - 413.20 -22 100 - 4352 - 413.30 -30 100 - 4352 - 413.30 -33 TRAVEL & MEETING EXPENSE OFFICE SUPPLY(INCL.PRINT) SPECIAL DEPARTMENT SUPPLY 1,200 100 2,900 Total Economic Development 4,200 TOTAL CITY MANAGER /ECON DEV 202,790 (2,720) 2,000 720 5,000 180 180 CITY CLERK 100- 4117 - 411.10 -10 100 - 4117 - 411.10 -30 100 - 4117 - 411.10 -37 100 - 4117 - 411.20 -05 100 - 4117 - 411.20 -19 100 - 4117 - 411.30 -33 REGULAR EMPLOYEES OVERTIME CELL PHONE ALLOWANCE ELECTIONS RENT OF PROPERTY & EQUIPT Special Dept. Supplies TOTAL CITY CLERK 5,000 FINANCE DEPARTMENT 100 - 4131 - 415.10 -20 100 - 4131 - 415.20 -17 100 - 4131 - 415.20 -18 100 - 4131 - 415.20 -20 100 - 4131 - 415.20 -22 100 - 4131 - 415.20 -23 100 - 4131 - 415.30 -30 TEMP /PART -TIME EMPLOYEE POSTAGE & FREIGHT - UPS /FDX PUBLICATIONS & MEMBERSHIP PROFESS.- TECH. &OTHER SVCS TRAVEL & MEETING EXPENSE TRAINING & EDUCATION OFFICE SUPPLY INCL.PRINT (2,800) 300 500 41,500 300 500 300 TOTAL ADMINISTRATIVE SERVICES 40,000 GENERAL LAW ENFORCEMEN 100 - 4211 - 421.20 -78 1 LAW ENF- RECORDS MGT SYSTM 14,832 TOTAL GENERAL LAW ENFORCEMENT 14,832 FIRE SERVICES 100 - 4221 - 422.30 -33 ISPECIAL DEPT. SUPPLIES 12,750 TOTAL FIRE SERVICES 12,750 Page 9 of 17 2011 -12 Mid -Year Budget Study Session 4- 3- 12.xis,312812012,jrr EXP- 1 CITY OF LAKE ELSINORE FY 2011 -12 Mid -Year Operating Budget Review Expenditure Budget Adjustment Requests Study Session April 3, 2012 Page 10 of 17 2011 -12 Mid -Year Budget Study Session 4- 3- 12.x1s,312812012,Jrr EXP- 2 11 -12 Mid -Yr Budget Adjustment Division Description Account Number Object Recommendations PLANNING & ZONIING 100 - 4310 - 419.10 -10 REGULAR EMPLOYEES 1,513 100 - 4310 - 419.10 -40 EMPLOYEE INSURANCE 357 100 - 4310 - 419.10 -60 RETIREMENT - PERS 353 100 - 4310 - 419.10 -65 RETIREMENT - FICA 90 100 - 4310 - 419.10 -66 MEDICARE 21 100 - 4310 - 419.10 -70 WORKERS COMPENSATION 18 100 - 4310 - 419.10 -80 S.D.I. 16 2,368 Total Personnel 1,600 100 - 4310 - 419.10 -30 OVERTIME 100 - 4310 - 419.10 -37 CELL PHONE ALLOWANCE 450 100 - 4310 - 419.20 -20 PROFESS.- TECH. &OTHER SVCS 40,000 42,050 Total Contracts & Materials Total Plannin 44,418 BUILDING & SAFETY 100 - 4320 - 424.10 -10 REGULAR EMPLOYEES 4,940 100 - 4320 - 424.20 -20 PROFESS.- TECH. &OTHER SVCS 30,000 Total Building & Safet 34,940 CODE ENFORCEMENT 100 - 4330 - 424.40 -50 MACHINERY & EQUIP. -OTHER 8,178 Total Code Enforcement 8,178 TOTAL COMMUNITY DEVELOPMEN 87,536 ENGINEERING 100 - 4412 - 431.10 -10 REGULAR EMPLOYEES 1100-4412-431.10-20 TEMP /PART -TIME 2,617 Total En ineerin 2,617 GRAFITTI MAINTENANCE 100 - 4422 - 434.10 -10 REGULAR EMPLOYEES 10,509 100 - 4422 - 434.10 -38 BI- LINGUAL ALLOWANCE 150 100 - 4422 - 434.10 -40 EMPLOYEE INSURANCE 1,665 100 - 4422 - 434.10 -60 RETIREMENT - PERS 2,958 100 - 4422 - 434.10 -65 RETIREMENT - FICA 652 100 - 4422 - 434.10 -66 MEDICARE 152 100 - 4422 - 434.10 -70 WORKERS COMPENSATION 1,024 100 - 4422 - 434.10 -80 S.D.I. 126 Total Grafitti Maintenance 17,237 VEHICLE & EQUIP. MAINT. 100 - 4451 - 439.10 -10 REGULAR EMPLOYEES 1,700 100 - 4451 - 439.10 -20 TEMP. &PART TIME EMPLOYEE 435 100 - 4451 - 439.10 -30 OVERTIME 74 100 - 4451 - 439.10 -38 BI- LINGUAL ALLOWANCE 27 100 - 4451 - 439.10 -40 EMPLOYEE INSURANCE 484 100 - 4451 - 439.10 -60 RETIREMENT - PERS 525 100 - 4451 - 439.10 -65 RETIREMENT - FICA 133 100 - 4451 - 439.10 -66 MEDICARE 31 100 - 4451 - 439.10 -70 WORKERS COMPENSATION 104 100 - 4451 - 439.10 -80 S.D.I. 24 3,536 Total Vehicle & Maintenance 23,390 TOTAL PUBLIC WORKS1 Page 10 of 17 2011 -12 Mid -Year Budget Study Session 4- 3- 12.x1s,312812012,Jrr EXP- 2 CITY OF LAKE ELSINORE FY 2011 -12 Mid -Year Operating Budget Review Expenditure Budget Adjustment Requests Study Session April 3, 2012 Division Description Account Number Object 11 -12 Mid -Yr Budget Adjustment Recommendations 6,008 1,382 1,470 373 87 39 66 ADMINISTRATION 100- 4510 - 450.10 -10 REGULAR EMPLOYEES 100 - 4510 - 450.10 -40 EMPLOYEE INSURANCE 100 - 4510 - 450.10 -60 RETIREMENT - PERS 100 - 4510 - 450.10 -65 RETIREMENT - FICA 100 - 4510 - 450.10 -66 MEDICARE 100 - 4510 - 450.10 -70 WORKERS COMPENSATION 100 - 4510 - 450.10 -80 S.D.I. Total Parks & Recreation Administration 9,424 LAKE WATER OP 100 - 4518 - 457.20 -28 LAKE WATER PURCHASE 350,000 Total Lake Water Operations 350,000 TOTAL LAKE, PARKS & RECREATION 359,424 TOTAL OPERATING EXPENDITURES 1,003,248 NON -DEP- OPERATING 100- 4990 - 499.90 -98 Transfer to Fund #105 160,000 TOTAL TRANSFERS OUT 160,000 TOTAL EXPENDITURES 1,163,248 Page 11 of 17 2011 -12 Mid -Year Budget Study Session 4- 3- 12.xls,312812012,jrr EXP- 3 City of Lake Elsinore 2011 -12 Mid -Year Budget Request Study Session April 3, 2012 Expenditures Personnel Positions: New/ Promotions/ Reclassifications / Retirement New positions Public Works 1. New Graffiti Technician - 1/4 year in 2011 -12 Graffiti Technician (Step 3) $ 2. New Office Specialist (Part Time -25 hrs /wk) - 1/4 year in 2011 -12 Office Specialist 1 -Part Time (Step 3) $ General Other Fund Funds 17,236.71 Identify Fund 2,616.80 $ 2,616.80 Gas Tax/ NPDES Subtotal $ 19,853.52 $ 2,616.80 Page 12 of 17 2011 -12 Mid -Year Budget Study Session 4- 3- 12.xis,312812012,jrr Page 1 City of Lake Elsinore 2011 -12 Mid -Year Budget Request Study Session April 3, 2012 Expenditures General Other Fund Funds Identify Fund Promotions/ Reclassifications Lake, Parks & Recreation (LPR): 1. Promote LPR Analyst to LPR Manager - 1/4 year in 2011 -12 LPR Manager (Step 1) $ 40,146.77 LPR Analyst (Step 5) $ (30,722.31) Net Amount $ 9,424.46 Public Works: 1. Promote Mechanic to Chief Mechanic - 1/4 year in 2011 -12 Chief Mechanic (Step 1) $ 27,462.98 Mechanic (Step 4) $ (20,390.65) Net Amount $ 3,536.17 $ 3,536.17 Gas Tax/ Measure A Planning 1. Promote Planning Manager to Community Development Director - 1/4 year in 2011 -12 Comm. Dev. Director (Step 1) $ 44,253.82 Planning Manager (Step 2) $ (41,886.05) Net Amount $ 2,367.77 City Managers Office 1. Change RDA Analyst title to Management Analyst No amount or salary grade change Subtotal $ 15,328.40 $ 3,536.17 Page 13 of 17 2011 -12 Mid -Year Budget Study Session 4- 3- 12.xis,312812012,jrr Page 2 City of Lake Elsinore 2011 -12 Mid -Year Budget Request Study Session April 3, 2012 Expenditures General Other Fund Funds Retirement Building & Safety 1. Payment for Retirement of Bldg & Safety Mgr Pay out for Vacation in April 2012 400 approx. hours $ 24,701.88 Budgeted for the position for May & June 2012 $ (19,761.52) Net Amount $ 4,940.36 Subtotal $ 4,940.36 Total Requests - Personnel Positions $ 40,122.28 $ 6,152.97 City Manager Termination 1. Severance for City Manager (12 months) Payout of Salary 2. Contract for Interim City Manager 3. Cost of City Manager Recruitment $ 195,389.85 Total City Manager Termination $ 195,389.85 Lake Maintenance Fund 1. Contribution to Lake Maintenance Fund for Supplemental Water $ 350,000.00 Total Lake Maintenace Fund Contribution $ 350,000.00 2011 -12 Mid -Year Budget Study Session 4- 3- 12.xls,312812012,jrr Page 3 Identify Fund Page 14 of 17 City of Lake Elsinore 2011 -12 Mid -Year Budget Request Study Session April 3, 2012 Expenditures Contracts and Consultants City Council 1. Travel & Meetings 2. Special Department Supplies PSAC 1. Advertising 2. Community Promotions 3. Citizens Patrol Officer- Administrator of Program 4. Start-Up cost for 10 volunteers 5. Start-Up cost for 2 vehicles City Manager Office General Fund $ 1,000.00 $ 100.00 Total City Council $ 1,100.00 $ 5,000.00 $ 5,000.00 $ 227,000.00 $ 14,800.00 $ 4,626.00 Total PSAC $ 256,426.00 1. Advertising $ 100.00 2. Professional & Tech. Services $ 2,000.00 3. Travel & Meetings $ 1,000.00 4. Special Department Supplies $ 100.00 $ 3,200.00 Economic Development 1. Travel & Meetings $ 1,200.00 2. Special Department Supplies $ 3,000.00 $ 4,200.00 Administrative Services 1. Actuarial Study for Other Post - Employment Benefits (OPEB) 2. Contract Senior Accountant/ Budget Analyst 2011 -12 Mid -Year Budget Study Session 4- 3- 12.xis,312812012,jrr Page 4 $ 10,000.00 $ 30,000.00 $ 40,000.00 Other Funds Identify Fund ICSC Conference Flash Drives for ICSC Page 15 of 17 City of Lake Elsinore 2011 -12 Mid -Year Budget Request Study Session April 3, 2012 Expenditures Fire: 1. Supplies Police 1. RMS Increase 2. Supplies/ Equipment Planning 1. Overtime 2. Cell Phone Allowance 3. Contract Planners Building & Safety 1. Contract Building Official Code Enforcement 1. Tablet Computers (2) City Clerk 1. Elections General Other Fund Funds $ 12,750.00 Identify Fund $ 14,832.00 $ 23,651.00 Fund 104 -TOF $ 14,832.00 $ 23,651.00 1,600.00 $ 450.00 $ 40,000.00 $ 42,050.00 $ 30,000.00 $ 8,178.00 $ 5,000.00 Total Contracts and Consultants $ 417,736.00 $ 23,651.00 Page 16 of 17 2011 -12 Mid -Year Budget Study Session 4- 3- 12.xls,312812012,jrr Page 5 City of Lake Elsinore 2011 -12 Mid -Year Budget Request Study Session April 3, 2012 Expenditures CIP Projects Fire. Kitchen Remodel (CALFire to match Contribution) Information Technology: 1. Phone System Replacement - Additional 2. Storage Area Network (SANS) Replacement Lake, Parks & Recreation: 1. LERA Campground Improvements -Trees Total CIP Projects $ 160,000.00 Grand Total -All Expenditure Requests $ 1,163,248.13 $ 29,803.97 2011 -12 Mid -Year Budget Study Session 4- 3- 12.xls,312812012,jrr Page 6 Identify Fund Page 17 of 17 General Other Fund Funds 5,000.00 $ $ 25,000.00 $ 60,000.00 $ 85,000.00 70,000.00 $ Total CIP Projects $ 160,000.00 Grand Total -All Expenditure Requests $ 1,163,248.13 $ 29,803.97 2011 -12 Mid -Year Budget Study Session 4- 3- 12.xls,312812012,jrr Page 6 Identify Fund Page 17 of 17