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Home My WebLink About01 - - Mid-Year Budget Review - 1/11/2011CITY CO UNCIL S'T UD YSES'SION REPORT MEETING DATE: January 11, 2011 SUBJECT: FISCAL YEAR 2010-2011 MID -YEAR BUDGET REPORT DATE: JANUARY 7, 2011 FROM: FINANCE DEPARTMENT/FINANCIAL PLANNING PRESENTATION BY: BOBBY YOUNG, BUDGET & RESEARCH OFFICER ITEM NUMBER: 1 FOR FURTHER INFORMATION CONTACT: BOBBY YOUNG, BUDGET & RESEARCH OFFICER (714) 754-5241 RECOMMENDED ACTION: 1. Receive and file the Fiscal Year 2010-2011 (FY 10-11) Mid -Year Budget Report. 2. Provide information to staff regarding Council's expectations for the remaining year's budget. BACKGROUND: The focus of the mid -year budget review presentation is primarily the City's General Operating Fund revenues and expenditures. The vast majority (over 81 %) of the City's activities are accounted for within this fund. Other special revenue fund budgets, such as the Gas Tax, Community Development Block Grant (CDBG) or HOME Funds, do not usually require adjustments at mid -year due to the specific nature of the resource allocations and program requirements. When revenues for these special revenue funds are not fully expended during the year, balances are carried forward for re -appropriation in the subsequent years' budget process. Adjustments to other funds are submitted to Council on as needed basis periodically throughout the year. The City Council adopted the FY 10-11 budget on June 22, 2010. The Council had already authorized the implementation of an early retirement incentive in an effort to help reduce the workforce. This incentive eliminated 34 positions. However, because the City still had a budget deficit more reductions were necessary. Therefore, at budget adoption, Council authorized the elimination of additional programs and 44 positions through layoffs. This authorization helped reduce the City's budget deficit to $9.4 million. During the fiscal year, the City negotiated with each of the employee associations to contribute towards employee retirement commitments. The estimated amount of savings in FY 10-11 from labor negotiations is $1,167,000. Also, based on recent cash receipts, it appears the economy is stabilizing. Therefore staff is projecting approximately $6.6 million of higher revenue estimates than originally adopted. These actions combined with an increasing economy, have helped further reduce the City's budget deficit to an estimated $1.4 million. 1 While the National Bureau of Economic Research announced the recession ended in June 2009, the City still has a budget deficit to address above and beyond the increased revenues and reduced expenditures. The following table details revenues and expenditures for: the adopted budget, staff's recommended adjustments and the projected ending balances for fiscal year 2010-11. Both revenue and expenditure amounts include transfers in and out respectively. MID -YEAR BUDGET REVIEW -GENERAL FUND Projected Adopted Ending Description FY 10-11 Adjustments Amount Revenues $ 85,163,714 $ 6,642,939 $ 91,806,653 Expenditures 94,585,295 (1,391,450) 93,193,845 Use of Fund Balance ($ 9,421,581) $ 8,034,389 ($ 1,387,192) This same summary is shown on Attachment A with major adjustments detailed. Attachment B provides revenue detail by account and the recommended adjustments above. Also, attachment C provides expenditure detail at a division and account category level. Based on staff's analysis of the current year's operating revenues and expenditures and, based on information and input provided by departments, staff recommends the following adjustments to the FY 10-11 budget: Revenues Sales Tax: The City consults with Hinderliter de Llamas (Hdl) for in depth sales tax analysis. Each quarter City staff meets with a representative from Hdl to discuss sales tax collection and comparability with: the previous year, and other local cities, the county and the state. Analysis of the first six months of sales tax receipts shows an increase of 9.07% compared to first six months of the prior fiscal year (09-10). The City has now seen four consecutive quarters of positive revenue when compared to that previous year's quarterly amounts. This is a good sign that sales tax revenue is beginning to see a rebound from the recession. This analysis does not include the City's 3rd quarter revenue. Because of the time lag in which businesses remit sales tax payments, the City's 3rd quarter includes the holiday season. Most notability, the largest increases have been in the general consumer goods and auto and transportation categories. These are the two categories that decreased the sharpest when the recession first began, therefore it is not a surprise they are the first to rebound. The City benefits from the sales tax revenue generated by stores at South Coast Plaza and those stores are a major sector of the general consumer good category. As for auto and transportation, the rebound has been led mostly by the used auto sector. This is consistent with statewide data provided by Hdl. 2 Staff has considered all information to recommend an adjustment of $4,456,000 to estimated sales tax revenue through the end of the fiscal year. As part of this adjustment staff is estimating a continued increase of about 4.7% for the remaining two quarters of the fiscal year. The reason for the considerable increase (12.88%) compared to the adopted budget is because based on information at that time, staff was not comfortable projecting more than a 2.27% increase over the prior year revised amount. Also, in addition to the monthly sales tax revenue, the City also receives a semi annual receipt from the State Board of Equalization for the "Triple Flip" commitment. Staff and Hdl had originally expected this amount to be about $1.5 million less than what the City will actually receive. This adjustment is included as part of the $4,456,000 total adjustment. Transient Occupancy Tax (TOT): Analysis of the first five months of transient occupancy tax collections shows an increase of 3.77% compared to first five months of the prior fiscal year (09-10). The City has now seen seven out of the last eight months with positive revenue when compared to that previous year's monthly amounts. This is also a good sign that transient occupancy revenue is beginning to see a rebound from the recession. These positive monthly trends combined with the passage and implementation of Measure L (increase the Transient Occupancy Tax 2% effective January 6, 2011 ), staff recommends an adjustment of $1,050,000. As part of this adjustment staff is -estimating a continued increase of about 2% for the remaining seven months of the fiscal year. The amount of the adjustment directly attributed to the increase in the tax rate is about $660,000. Property Tax - All Accounts: Analysis of the first semi annual receipt from the County Treasurer's Office for secured property tax revenue (the City's largest Property Tax Revenue account) shows a 13.33% increase above last year. Staff had originally expected to see a decline compared to last year because of: the Prop 13 adjustment factor, reduced assessments by the County Assessor's Office, and the revaluation of property that had been recently sold for a lesser amount than the last assessment. This information caused staff to project a decline of (8.73%) compared to last year. However, compared to actual receipts it appears total property tax revenue will be higher than originally estimated. Staff recommends a cumulative adjustment of $550,000. This adjustment will be conservative if the second semi annual receipt for secured property tax is the same as the first. Unfortunately, because of the infrequent and inconsistent nature of property tax revenue, staff is not comfortable recommending a larger adjustment at this time. Other Revenue Account Adjustments: Many other revenue accounts are recommended for increases and decreases alike. Staff will be able to address each on an individual account basis. 3 Expenditures Due to the timing of this presentation, most departments were not given an opportunity to evaluate expenditures as of mid -year (December 31). Finance staff is still working with each department to determine if further adjustments are necessary. The following adjustments are known at this time. Prior Year (FY 09-10) Labor Negotiations: During FY 09-10, it had been negotiated that the furlough program and suspension of the Retirement Health Savings (RHS) program would continue for 26 pay periods. Since the implementation of these savings plans was not implemented until August 30, 2009, this meant that the City would see some savings in the current fiscal year. The amount of savings in FY 10-11 from these two items was $260,000. Current Year (FY 10-11) Labor Negotiations: Recently the City negotiated with all employee associations to contribute towards employee retirement commitments and a further suspension of the RHS program. The amount of savings in FY 10-11 from these two items is projected to be $1,167,000. Attrition Savings: Throughout the year, the City has vacant positions where there is either a delay in filling the position or the position is planned to be held vacant through the fiscal year. Both of these situations create budget/salary savings by way of attrition. Staff projects the total salary savings to be approximately $900,000. These savings may be diminished by the use of overtime to fill vacant positions or the need to hire outside contractors to complete work because of the lack of staffing. However, both costs would be recorded in separate accounts that may have an existing budget and further analysis would be completed at the end of the fiscal year. Recreation Programs: At the December 7, 2010 City Council meeting, authorization was given to reduce the ROCKS and Aquatics programs. The total budget reduction for these two programs is $190,413. Staff also reviewed the budgets for Youth Sports Basketball and Flag Football to determine an additional reduction of $49,037 could be made. The total reduction for Recreation programs is $239,450. Adjustments for salary accounts: During the budget process it was estimated by staff that a total of $938,041 could be charged to the Measure V Fund for allowable salaries and benefit costs related to Engineering staff time spent on Measure V projects. Given the status of current projects and the lack of upcoming projects, staff is estimating that it will not be able to allocate the budgeted amount to the Measure V Fund. Therefore those salary costs will need to be budgeted in the General Fund. Staff is recommending an adjustment of $800,000 to increase General Fund salaries and benefits. Also, since the implementation of the 3%@50 formula for sworn fire employees, there have been retirements within the Fire Department. These retirements were expected and budgeted, however the payoff of accrual banks for retirees was not included in the budget. Staff is recommending an adjustment of $375,000 for these costs that have already been incurred. Total recommended adjustment for salary accounts is $1,175,000. 0 Summary The FY 10-11 budget was adopted with a calculated appropriation from General Fund balance of approximately $9.4 million. At that time, City Council and staff stated that through further budget reducing efforts, the use of fund balance must be reduced. Recently, the City negotiated with each of its employee associations to reduce salary and benefits cost. However, those negotiations did not yield the estimated savings identified as needed as part of the budget adoption. Also, based on recent cash receipts, it appears revenue estimates may be higher the originally anticipated. The current projected use of fund balance for FY 10-11 is $1,387, 192. Staff requests direction from City Council to reduce the further use of fund balance. ALTERNATIVES CONSIDERED: No alternatives were considered. FISCAL REVIEW: The attached Exhibit A summarizes the proposed adjustments in revenues and expenditures to the current year's adopted operating and capital improvement budget. Including the recommended adjustments, the estimated use of General Fund balance has decreased from $9.4 million to $1.4 million. Attachment B provides revenue detail by account and the recommended adjustments above. Also, attachment C provides expenditure detail at a division and account category level. LEGAL REVIEW: No legal review is required for this item. CONCLUSION: The budget is the City's spending plan. The City Council adopted the FY 10-11 budget on June 22, 2010. The Council had already authorized the implementation of an early retirement incentive in an effort to help reduce the workforce. This incentive eliminated 34 positions. However, because the City still had a budget deficit more reductions were necessary. Therefore, at budget adoption, Council authorized the elimination of additional programs and 44 positions through layoffs. This authorization helped reduce the City's budget deficit to $9.4 million. During the fiscal year, the City negotiated with each of the employee associations to contribute towards employee retirement commitments. These actions combined with an increasing economy, have helped further reduce the City's budget deficit to an estimated $1.4 million. While the National Bureau of Economic Research announced the recession ended in June 2009, the City still has a budget deficit to address above and beyond the revenue to expenditure shortfall. Given the use of fund balance over the past few years, at this point it is not recommended to use any more fund balance. Based on the FY 09-10 Comprehensive Annual Financial Report (CAFR), the City's General Fund has a total fund balance of $41.5 million. An additional reduction of approximately $1.4 million would leave $40.1 million after FY 10-11. G Staff is committed to ensuring the City continues its conservative fiscal practices; adopts sound, responsible, financial plans; and maintains its high-level of service delivery to the community in the most cost-effective and efficient manner possible. In addition, staff is now compiling departmental budget requests for the next fiscal year. As such, staff requests that Council provide feedback regarding the further use of fund balance in FY 10-11 and its priorities and expectations for FY 11-12 to help guide the development of the upcoming proposed budget. r;V wv�,_ � BO BY YOU Budget & Res arch Officer ATTACHMENTS: AttachmentA-Mid-Year Budget Report Summary Attachment B - Revenue Detail Summary Attachment C- Expenditure Category Summary Copy to: City Manager All Department Directors rel CITY OF COSTA MESA MID -YEAR BUDGET REPORT SUMMARY GENERALFUND FISCAL YEAR 2010-2011 Adopted Budget Mid -Year Revised Estimated Revenues (includes transfers) $ 85,163,714 $_ 85,163,714 Sales Tax Adjustment - 4,456,000 TOT Adjustment 1,050,000 ATTACHMENT A Increase (Decrease) Property Tax Adjustment 550,000 Other revenue adjustments 586,939 Revised Estimated Revenues $ 85,163,714 $ 91,806,653 $ 6,642,939 Adopted Appropriations (includes transfers) $ 94,585,295 $ 94,585,295 Savings from prior year labor negotiations - furloughs and RHS X260,000) _Savings from current year labor negotiations (1,167,000) Attrition Savings from vacant positions (900,000) Recreation Programs - ROCKS, Aquatics, Basketball, Flag Football (239,450) Adiustments for salary accounts 1.175.000 Current Estimated Expenditures at Year-end $ (1,391,450) Estimated Use of Fund Balance $ (9,421,581) $ (1,387,192) $ 8,034,389 ATTACHMENT B CITY OF COSTA MESA BUDGET TO ACTUAL ANALYSIS - GENERAL FUND REVENUES BY CATEGORY AS OF DECEMBER 31, 2010 Adopted Actual Mid -Year Increase ACCOUNT DESCRIPTION FY 10-11 12/31/10 Revised (Decrease Property Tax - Secured $ 18,500,000 $ 9,932,044 $ 19,000,000 $ 500,000 Property Tax - Unsecured 750,000 534,570 800,000 50,000 Property Tax - Supplemental 250,000 98,215 250,000 - Property Tax - Homeowners 170,000 25,582 170,000 Delinquent Tax - Penalties/Int 250,000 54,411 150,000 (100,000) Property Transfer Tax 200,000 122,310 300,000 100,000 Sales & Use Tax 26,334,000 7,357,732 29,200,000 2,866,000 Sales Tax In -Lieu 8,250,000 - 9,840,000 1,590,000 Transient Occupancy Tax 4,000,000 1,673,859 5,050,000 1,050,000 Electric Franchise Fee 1,350,000 - 1,200,000 (150,000) Cable TV Franchise Fee 900,000 270,470 1,000,000 100,000 PEG Cable Franchise Fee 175,000 13,272 200,000 25,000 Gas Franchise Fee 350,000 - 300,000 (50,000) Business License 850,000 363,413 850,000 15,000 Solid Waste Hauler Franchise Fee 1,250,000 333,675 1,250,000 1,000 Total Taxes $ 63,579,000 $ 20,779,553 $ 69,560.000 $ 5.981.000 Dog License $ 30,000 $ 32,953 $ 65,000 $ 35,000 Fire Permits 80,000 46,745 80,000 - Building Permits 480,000 283,543 480,000 - Electric Permits 70,000 45,478 80,000 10,000 Plumbing/Mechanical Permits 70,000 35,728 80,000 10,000 Street Permits 100,000 68,490 110,000 10,000 Special Business Permits 500 860 1,000 500 Home Occupation Permits 19,000 6,900 15,000 (4,000) Operator's Permits 1,000 825 2,500 1,500 Other Permits 110,000 17,176 50,000 (60,000) Total Licenses & Permits $ 960,500 $ 538,698 $ 963,500 $ 3,000 Municipal Code Violations $ 100,000 $ 43,072 $ 100,000 $ - Vehicle Code Violations 800,000 272,344 800,000 - Parking Citations 1,000,000 352,972 1,000,000 - Shopping Cart Retrieval 5,000 2,619 5,000 - Red Light Camera Violations 250,000 79,058 200,000 (50,000) Total Fines & Forfeitures $ 2,155,000 $ 750,065 $ 2,105,000 $ (50,000) Investment Earnings $ 175,000 $ (7,761) $ 175,000 $ - Interest Earned - CMRA Note 857,000 857,000 - Other Interest 50,000 - 50,000 - Buildings/Grounds, Rental 200,000 70,262 200,000 - Rental - Downtown Comm. Center 9,000 5,256 9,000 - Rental - Balearic Center 25,000 11,672 25,000 - Rental - Neighborhood Comm. Ctr. 140,000 66,491 150,000 10,000 Rental - Fields 120,000 65,486 120,000 - Rental - Tennis 28,500 12,768 28,500 - Rental - Golf Course Operations 2,000,000 766,148 2,000,000 - Rental - Bus Shelter Ads 100,000 51,536 100,000 - Total Use of Money & Property $ 3,704,500 $ 1,041,858 $ 3,714,500 $ 10,000 Page 1 of 3 ATTACHMENT B CITY OF COSTA MESA BUDGET TO ACTUAL ANALYSIS - GENERAL FUND REVENUES BY CATEGORY AS OF DECEMBER 31, 2010 ACCOUNT DESCRIPTION Adopted FY 10.11 Actual 12/31/10 Mid -Year Revised Increase (Decrease) Motor Vehicle In -Lieu Tax $ 200,000 $ 107,500 $ 200,000 $ - Vehicle License Fee Swap - Prop Tax 8,000,000 22,674 8,500,000 500,000 Off -Highway Motor Vehicle Tax - - - - Other Federal Grants - - - POST Reimbursements 40,000 20,162 40,000 Custody Officers Training - - OTS Grant - - Used Oil Recycling Grant - - Beverage Container Program - - - - Reimbursement of Mandated Costs 50,000 57,114 60,000 10,000 Other State Grants - 10,156 10,156 10,156 OCTA - SAAV 25,000 12,306 25,000 - Other County Grants 77,500 83,053 83,053 5,553 Reimb. from ABLE 300,000 147,819 300,000 - Homeland Security Grant - - - Reimb. - Oth Governmental Agencies - - - Total Other Govt. Agencies $ 8,692,500 $ 460,784 $ 9,218,209 $ 525,709 Zoning/Variance/CUP Fees $ 60,000 $ 60,510 $ 85,000 $ 25,000 Subdivision Map Fees 2,000 5,430 7,500 5,500 Environmental Impact Fees 2,750 - 2,750 - Plan Checking Fee . 200,000 106,615 200,000 - Vacation/Abandonment of ROW 500 - 500 - Source Reduction/Recycling 8,700 - 8,700 - Special Policing Fees 420,000 348,176 450,000 30,000 Vehicle Storage/Impound Fees 375,000 80,340 375,000 - Repo Vehicle Release Fee 2,000 1,320 2,500 500 DUI/Emergency Response 100,000 17,977 100,000 - Jail Booking Fees - City 210,000 55,160 150,000 (60,000) Police False Alarms 300,000 113,817 250,000 (50,000) Fingerprinting 40,000 17,600 40,000 Animal Pound Fees 100 - 100 Fire Inspections 11,000 3,600 5,000 (6,000) Hazmat Disclosure Fee 100,000 82,188 100,000 - EMS - First Responder Fee 300,000 68,453 300,000 - Paramedic Fee - Advanced 50,000 35,530 50,000 - Medical Supply Reimbursement 100,000 24,139 100,000 - Fire False Alarms 20,000 15,795 30,000 10,000 Accident Cost Recovery 60,000 26,580 60,000 - Dispatch/Phone Svc. in 911 Center 7,400 5,512 7,400 - Park Permits 30,000 16,820 35,000 5,000 Park Improvements - 1,925 2,500 2,500 Recreation - Aquatics 75,000 35,878 75,000 - Recreation - Day Camp 170,000 38,099 170,000 - Recreation - Playgrounds 3,000 4,283 5,000 2,000 Special Events 650 10,575 20,000 19,350 Recreation - Early Childhood 110,000 47,096 125,000 15,000 Instructional Classes 620,000 277,220 620,000 - Subtotal Fees & Charges $ 3,378,100 $ 1,500,638 $ 3,376,950 $ (1,150) Page 2 of 3 CITY OF COSTA MESA BUDGET TO ACTUAL ANALYSIS - GENERAL FUND REVENUES BY CATEGORY AS OF DECEMBER 31, 2010 Adopted Actual Mid -Year ACCOUNT DESCRIPTION FY 10-11 12/31/10 Revised Recreation - Basketball Recreation - Softball Recreation - Open Gym Teen Camp Family Night/Kids Night Other Adult Sports Photocopies Police Reports Police Clearance Letters Sale - Maps & Publications Sale - Miscellaneous Supplies Central Services Reimb Charges for Other Services Special Assessments Total Fees & Charges Contributions Sponsorship Naming Rights Reimb. - Const. Permit Insp. Fees Reimb. - Overtime Construction Damage to City Property Civil Subpoena Costs Settlements Other Reimbursements Sale - Other Equipment Other Total Other Revenues Total Revenues 61,300 130,000 32,400 2,000 33,000 3,000 12,500 750 100,000 15,000 2,500 30,000 500 100 30,000 10,000 200,000 5,000 50.000 p 14,525 40,908 2,632 4,850 1,449 9,735 1,620 5,308 640 29,560 7,170 750 10,250 (6,647) 4,381 30,734 293 81.794 61,300 130,000 5,000 32,400 2,500 30,000 3,000 12,500 750 100,000 15,000 2,500 $ 33,480 11,000 30,000 10,000 200,000 5,000 ATTACHMENT B Increase 1 5,000 500 (3,000) 3,480 10,500 (100) $ 83,187,650 $ 25,315,687 $ 89,830,589 $ 6,642,939 Lease Proceeds $ Operating Transfers In Total Other Financing Sources $ 1,976,064 101,263 1,976,064 1 Q7R nad R 1n1 qwA R 1 QW; naa k _ Total Fund 101 $ 85,163,714 $ 25,416,950 $ 91,806,653 $ 6,642,939 Page 3 of 3 City Council ATTACHMENT C CITY OF COSTA MESA BUDGET TO ACTUAL ANALYSIS - GENERAL FUND EXPENDITURES BY DEPARTMENT/DIVISION AS OF DECEMBER 2010 GENERALFUND Salaries & Benefits Adopted Amended Encumbered Expended Balance Percent Department/Division FY 10-11 FY 10-11 12-31-09 12-31-10 12-31-10 Remaining City Council Salaries & Benefits $ 193,660 $ 193,660 $ $ 84,020 $ 109,640 56.61% Maintenance & Operations 11,325 11,325 14,217 1,517 9,808 86.60% Fixed Assets - - - - - - Tota City Council $ 204,985 $ 204,985 $ $ 85,537 $ 119,448 58.27% City Manager Salaries & Benefits $ 791,663 $ 791,663 $ $ 318,134 $ 473,529 59.81% Maintenance & Operations 101,275 101,275 - - 45,938 55,337 54.64% Fixed Assets - - - - - - Total City Manager $ 892,938 $ 892,938 $ $ 364,072 $ 528,866 59.23% City Clerk Salaries & Benefits $ 280,287 $ 280,287 $ $ 120,552 $ 159,735 56.99% Maintenance & Operations 124,390 124,390 3,056 19,839 101,495 81.59% Fixed Assets - - - - - - Total City Clerk $ 404,677 $ 404,677 $ 3,056 $ 140,391 $ 261,230 64.55% City Attorney Salaties & Benefits $ - $ - $ - $ - $ - - Maintenance & Operations 530,550 530,550 318,215 212,335 40.02% Fixed Assets - - - - - - Total City Attorney $ 530,550 $ 530,550 $ - $ 318,215 $ 212,335 40.02% Finance Administration Salaries & Benefits $ 139,579 $ 139,579 $ - $ 61,060 $ 78,519 56.25% Maintenance & Operations 57,817 57,817 - 16,751 41,066 71.03% Fixed Assets - - - - - - Total Finance Admin. $ 197,396 $ 197,396 $ - $ 77,811 $ 119,585 60.58% Financial Operations Salaries & Benefits $ 1,215,788 $ 1,215,788 $ - $ 507,039 $ 708,749 58.30% Maintenance & Operations 114,350 114,350 14,217 53,270 46,863 40.98% Fixed Assets - - - - - Total Financial Operations $ 1,330,138 $ 1,330,138 $ 14,217 $ 560,309 $ 755,612 56.81% Financial Planning Salaries & Benefits $ 547,745 $ 547,745 $ - $ 230,384 $ 317,361 57.94% Maintenance & Operations 14,650 14,650 - - (4,611) 19,261 131.47% Fixed Assets - - - - - - Total Financial Planning $ 562,395 $ 562,395 $ - $ 225,773 $ 336,622 59.86% Admin. Services Admin. Salaries & Benefits $ 450,606 $ 450,606 $ - $ 208,032 $ 242,574 53.83% Maintenance & Operations 128,404 128,404 - 59,710 68,694 53.50% Fixed Assets - - - - - - Total Admin, Serv. Admin. $ 579,010 $ 579,010 $ - $ 267,742 $ 311,268 53.76% Page 1 of 4 Risk Manaoement Salaries & Benefits $ 1,728,614 $ 1,728,614 $ - $ 645,315 $ 1,083,299 62.67% Maintenance & Operations 428,510 428,510 27,116 289,329 112,065 26.15% Fixed Assets - - - - - - Total Risk Management $ 2,157,124 $ 2,157,124 $ 27,116 $ 934,644$ 1,195,364 55.41% Telecommunications Div. $ 5,259,496 $ 5,259,496 $ - $ 2,163,569 $ 3,095,927 58.86% Maintenance & Operations 624,594 ATTACHMENT C 36,639 167,691 420,264 67.29% Fixed Assets 12,000 CITY OF COSTA MESA $ 3,379,550 $ 3,379,550 $ BUDGET TO ACTUAL $ ANALYSIS - GENERAL FUND EXPENDITURES 2,024,226 59.90% Maintenance & Operations 594,995 BY DEPARTMENT/DIVISION 12,686 169,026 413,283 69.46% Fixed Assets AS OF DECEMBER 2010 240,000 240,000 GENERALFUND - 240,000 - Total Telecommunications $ 4,214,545 $ 4,214,545 Adopted 12,686 Amended Encumbered 1,524,350 Expended Balance Percent Department/Division FY 10-11 FY 10-11 12.31-09 12-31-10 12.31-10 Remaining Human Resources Salaries & Benefits $ 1,491,292 $ 1,491,292 $ Salaries & Benefits $ 485,558 $ 485,558 $ - $ 199,129 $ 286,429 58.99% Maintenance & Operations 799,535 168,849 203,326 168,849 671 234,814 40,442 127,736 75.65% Fixed Assets - - - - - - Total Personnel Division $ 654,407 $ 654,407 $ 671 $' 239,571 $ 414,165 63.29% Central Services $ 842,496 $ 1,248,210 54.200% Police Administration Salaries & Benefits $ 375,363 $ 375,363 $ - $ 155,378 $ 219,985 58.61% Maintenance & Operations $ 84,450 $ 84,450 8,450 $ 36,291 39,709 47.02% Fixed Assets 809,849 - Maintenance & Operations - - 467,284 - - - Total Central Services $ 459,813 $ 459,813 $ 8,450 $ 191,669 $ 259,694 56.48% Recreation Division - - - - Salaries & Benefits $ 2,185,516 $ 2,185,516 $ - $ 745,846 $ 1,439,670 65.87% Maintenance & Operations 1,062,396 1,454,298 1,454,298 199,575 645,134 609,589 41.92% Fixed Assets - - - - - - Total Recreation Div. $ 3,639,814 $ 3,639,814 $ 199,575 $ 1,390,980 $ 2,049,259 56.30% Risk Manaoement Salaries & Benefits $ 1,728,614 $ 1,728,614 $ - $ 645,315 $ 1,083,299 62.67% Maintenance & Operations 428,510 428,510 27,116 289,329 112,065 26.15% Fixed Assets - - - - - - Total Risk Management $ 2,157,124 $ 2,157,124 $ 27,116 $ 934,644$ 1,195,364 55.41% Telecommunications Div. $ 5,259,496 $ 5,259,496 $ - $ 2,163,569 $ 3,095,927 58.86% Maintenance & Operations 624,594 624,594 36,639 167,691 420,264 67.29% Fixed Assets 12,000 Salaries & Benefits $ 3,379,550 $ 3,379,550 $ - $ 1,355,324 $ 2,024,226 59.90% Maintenance & Operations 594,995 594,995 12,686 169,026 413,283 69.46% Fixed Assets 240,000 240,000 - - 240,000 - Total Telecommunications $ 4,214,545 $ 4,214,545 $ 12,686 $ 1,524,350 $ 2,677,509 63.53% Management Info. Systems Salaries & Benefits $ 1,491,292 $ 1,491,292 $ - $ 593,186 $ 898,106 60.22% Maintenance & Operations 799,535 799,535 203,326 234,814 361,395 45.20% Fixed Assets - 12,289 12,289 9,084 14,496 (11,291) - Total Management Info. $ 2,303,116 $ 2,303,116 $ 212,410 $ 842,496 $ 1,248,210 54.200% Police Administration Salaries & Benefits $ 1,656,883 $ 1,656,883 $ $ 847,034 $ 809,849 48.88% Maintenance & Operations 467,284 467,284 214,737 252,547 54.05% Fixed Assets - - - - - Total Police Admin. $ 2,124,167 $ 2,124,167 $ $ 1,061,771 $ 1,062,396 50.01% Police Technical Services Salaries & Benefits $ 5,259,496 $ 5,259,496 $ - $ 2,163,569 $ 3,095,927 58.86% Maintenance & Operations 624,594 624,594 36,639 167,691 420,264 67.29% Fixed Assets 12,000 12,000 - 5,140 6,860 - Total Police Technical $ 5,896,090 $ 5,896,090 $ 36,639 $ 2,336,400 $ 3,523,051 59.75% Page 2 of 4 ATTACHMENT C CITY OF COSTA MESA BUDGET TO ACTUAL ANALYSIS - GENERAL FUND EXPENDITURES BY DEPARTMENT/DIVISION AS OF DECEMBER 2010 GENERALFUND Adopted Amended Encumbered Expended Balance Percent Department/Division FY 10-11 FY 10.11 12.31-09 12.31.10 12.31-10 Remaining Police Field Operations Salaries & Benefits $ 18,356,368 $ 18,356,368 $ - $ 7,471,470 $ 10,884,898 59.30%° Maintenance & Operations 269,940 269,940 1,046 56,483 212,411 78.69% Fixed Assets - - - - - Total Police Field Oper. $ 18,626,308 $ 18,626,308 $ 1,046 $ 7,527,953 $ 11,097,309 59.58% Police Support Services Salaries & Benefits $ 8,377,830 $ 8,377,830 $ - $ 3,439,523 $ 4,938,307 58.94% Maintenance & Operations 982,650 982,650 1,402 375,473 605,775 61.65% Fixed Assets - - - - - Total Police Support $ 9,360,480 $ 9,360,480 $ 1,402 $ 3,814,996 $ 5,544,082 59.23% Fire Administration Salaries & Benefits $ 1,396,056 $ 1,396,056 $ - $ 716,196 $ 679,860 48.70% Maintenance & Operations 92,949 92,949 32,303 60,646 65.25% Fixed Assets 33,800 33,800 - 33,800 - Total Fire Admin. $ 1,522,805 $ 1,522,805 $ $ 748,499 $ 774,306 50.85% Fire Suppression Salaries & Benefits $ 16,733,847 $ 16,733,847 $ $ 7,290,125 $ 9,443,722 56.43% Maintenance & Operations 503,613 503,613 7,371 167,312 328,930 65.31% Fixed Assets 229,140 229,140 - 229,130 10 - Total Fire Suppression $ 17,466,600 $ 17,466,600 $ 7,371 $ 7,686,567 $ 9,772,662 55.95% Fire Prevention Salaries & Benefits $ 292,954 $ 292,954 $ - $ 205,448 $ 87,506 29.87% Maintenance & Operations 116,045 116,045 52,050 49,205 14,790 12.75% Fixed Assets - - - - - - Total Fire Prevention $ 408,999 $ 408,999 $ 52,050 $ 254,653$ 102,296 25.01% Development Serv. Admin. Salaries & Benefits $ 416,773 $ 416,773 $ - $ 181,945 $ 234,828 56.34% Maintenance & Operations 55,401 55,401 18,568 36,833 66.48% Fixed Assets - - - - - Total Development Serv. $ 472,174 $ 472,174 $ - $ - 200,513 $ 271,661 57.53% Planning Salaries & Benefits $ 823,049 $ 823,049 $ $ 344,819 $ 478,230 58.10% Maintenance & Operations 37,300 37,300 13,109 24,191 64.86% Fixed Assets - - - - - Total Planning $ 860,349 $ 860,349 $ $ 357,928 $ 502,421 58.40% Bulding Safetv Salaries & Benefits $ 1,462,868 $ 1,337,868 $ - $ 524,235 $ 813,633 60.82% Maintenance & Operations 139,500 264,500 148,328 43,724 72,448 27.39% Fixed Assets - - - - - - Total Building Safety $ 1,602,368 $ 1,602,368 $ 148,328 $ 567,959 $ 886,081 55.30% Page 3 of 4 Public Services Admin. ATTACHMENT C CITY OF COSTA MESA BUDGET TO ACTUAL ANALYSIS - GENERAL FUND EXPENDITURES BY DEPARTMENT/DIVISION $ 74,306,878 $ AS OF DECEMBER 2010 - $ 31,384,855 GENERALFUND 57.69% Adopted Amended Encumbered Expended Balance Percent Department/Division FY 10-11 FY 10-11 12-31-09 12-31-10 12-31-10 Remaining Public Services Admin. Salaries & Benefits $ 74,306,878 $ 74,181,878 $ - $ 31,384,855 $ 42,797,023 57.69% Salaries & Benefits $ 652,008 $ 652,008 $ - $ 277,658 $ 374,350 57.41% Maintenance & Operations 100,000 521,968 - 975 521,968 99.03% 13,522 $ 94,585,295 $ 265,107 1,610,461 $ 41,398,657 243,339 46.62% Fixed Assets - - - - Total Public Serv. Adm. $ 1,173,976 $ 1,173,976 $ 13,522 $ 542,765 $ 617,689 52.62% Engineering Salaries & Benefits $ 1,072,232 $ 1,072,232 $ - $ 801,940 $ 270,292 25.21% Maintenance & Operations 329,112 329,112 10,638 49,569 268,905 81.71% Fixed Assets - - - Total Engineering $ 1,401,344 $ 1,401,344 $ 10,638 $ 851,509 $ 539,197 38.48% Transportation Services Salaries & Benefits $ 549,022 $ 549,022 $ - $ 210,489 $ 338,533 61.66% Maintenance & Operations 1,643,630 1,643,630 216,518 660,997 766,115 46.61% Fixed Assets - - - - - - Total Transportation $ 2,192,652 $ 2,192,652 $ 216,518 $ 871,486 $ 1,104,648 50.38% Maintenance Services Salaries & Benefits $ 3,992,271 $ 3,992,271 $ - $ 1,687,005 $ 2,305,266 57.74% Maintenance & Operations 3,616,804 3,616,804 644,766 1,344,830 1,627,208 44.99% Fixed Assets - - - - - - Total Maintenance Serv. $ 7,609,075 $ 7,609,075 $ 644,766 $ 3,031,835 $ 3,932,474 51.68% Non -Departmental Salaries & Benefits $ - $ - $ - $ - $ - $ - Maintenance & Operations 5,637,000 5,637,000 4,379,288 1,257,712 22.31% Transfers Out 100,000 100,000 975 99,025 99.03% Total Non -Departmental $ 5,737,000 $ 5,737,000 $ $ 4,380,263 $ 1,356,737 23.65% RECAP: Salaries & Benefits $ 74,306,878 $ 74,181,878 $ - $ 31,384,855 $ 42,797,023 57.69% Maintenance & Operations 19,651,188 19,776,188 1,601,377 9,764,061 8,410,750 42.53% Fixed Assets 527,229 527,229 9,084 248,766 269,379 51.09% Transfers Out 100,000 100,000 - 975 99,025 99.03% Grand Total $ 94,585,295 $ 94,585,295 $ 1,610,461 $ 41,398,657 $ 51,576,177 54.53% (260,000) Savings from prior year labor negotiations - furloughs and RHS (1,167,000) Savings from current year labor negotiations - PERS and RHS (900,000) Attrition savings from vacant positions (239,450) Reduction in Recreation programs 1,175,000 Salary account adjustments 93,193,845 Page 4 of 4 2 Nicf-nr Hicfinrir; 'al RPVPni IPS es �. 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