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4/30/2008 - STAFF REPORTS - 5.A.
• 1 Y . � � � �'� � .j /•� 1r •T 1 � 'T°,i1J�'t�• 1M��, yI I�p- .�. �`�` F �i �• ,.!� � �' , E . ;�� . � Fis�c� Yeor 20�8-200 � ose4 d ud fWi _ ...� .. y -, . _ OPERf�T�IING •F�uN' 5" OVEV�EUJ • 1 Department of Finance and Treasuryo J4. •R Is - �-� . .,wA '! i '' .ram. - ,..� • ; City of Palm Springs Table of Contents Operating Funds Budget Estimates For Fiscal Year 08-09........................page 1 Major Revenue Sources............ ..............-................ page 2 Appropriations........................................................ page 3 Summary of Expenditures By Category........................ page 4 Summary of Transfers Out.......................................... page 5 Cash Reserve Estimates FY 07-08 & FY 08-09............... page 6 Special Events & Contributions....................................page 7 Major Changes to FY 08-09 Estimates...........................page 8 bud rcv,cw 2009 CITY OF PALM SPRINGS ` 4124iD8 BUDGET ESTIMATES FOR FISCAL YEAR 08-09 FY 05.06 FY 06.07 Fiscal Year 07-08 Fiscal Year 08.09 Actual Actual Adopted Budget Estimate-4120108 Proposed Budget 1 Revenue 66,993,482 71,287,304 73,013,438 72,472,633 75,568.895 2 Prior Year Revenue Adjust. - - - 196,000 3 Pavilion Theatre Loan Repay - - - 300,000 4 5 Transfers In 748,103 600,000 600,000 1,000,000 600,000 6 7 Appropriations (56,589,886) (60,479.136) (64,047.325) (65,000,000) (68,205,622) 8 9 Transfers Out (9,088,487) (9,603,487) (8,636,177) (8,815,647) (8,528,172) 10 Add'I Transfer Out-Street Proj (500,000) 11 Street Projects -from PY savings 170,000 12 Surplus or(Deficit) 2,063,212 1,304,681 929,936 152,986 (894,899) 13 14 Deficit Reduction 470,000 15 Revised Deficit (424,899) m Indian Gaming Special Distribution Fund (4 police Officers, 1 PAL Officer, 1 Drug Enforce. Officer, 3 FireFighters) (1,338.201) 17 Revised Deficit Including SDF (1,763,100) 18 Loan from Reserves 1,338,201 19 Revised Deficit (424,899) City or Palm Springs Proposed Budget FY 08-09 Page 1 MAJOR REVEME SOURCES FY 2005-06 FY 2006-07 FY 2008 FY 2008 FY 2009 % Change Cate o Actual Actual Approved Projected Proposed FY08-09 P erty Taxes 16,502,907 18,146,787 19,155,760 19,500,000 20,430,000 4.77% Motor icle In-Lieu Tax 3,398,122 3,640,542 3,977,457 4,099,143 4,250,000 3.68% Sales Tax 8,842,715 9,798,033 11,863,988 9,423,619 9,500,000 0.81% Franchises 2,848,982 3,081,969 2,992,000 3,100,000 3,200,000 3.23% TransientOccupanc ax 14677511 14,461,539 14,798,000 14,700,000 15,000,000 2.04% Doc Transfer/New Devel Tax 1:665:461 1,228,962 1,065,000 1,000,000 800,000 -20.00% Utility Users Tax 6,037,643 7,336,436 7,375,000 7,100,000 7,200,000 1,41% Business Licenses 978,541 865,856 970,000 900,000 950,000 5.56% Building Permits 0,489 2,580,825 1,891,000 1,800X0 1,593,000 -11.50% Plan Check Fees 1,962, 8 2,204,477 1,975,000 1,900,000 1,019,000 -46,37% Administrative Svc Charges 1,047,149 1,131,147 1,249.871 1,249,871 1,628,364 30,28% Interest Income-CRA Loans 0 0 0 2,000,000 5,000,000 150.00% All Other 7,731,684 6,81 , 1 5,700,362 5,700,000 4,998,531 -12.31% Subtotal 66,993,482 71,287,30 73,013,438 72,472,633 75,668,895 4.27% Transfers In 748,103 600,000 600,000 600,000 600,000 0.00% TOTAL $67,741,585 $71,887,304 613,438 $73,072,633 $76,168,895 4.24% Where the Money Comes om Administrative Plan Check Interest CRA Building rmits Charge 1% 7°� 2% 2% Bus Licenses IopmentTax\ °/4 Motor Vehicle _ In-Lieu Fees-- All Other Sour 5% ��r 7% Franchise Fees 4% Property Taxes Utility Users 27% Tax Transient Occupancy 10% P y Sales &Uses Tax Tax 13% 20% City of Palm Springs Proposed Budget 08-09 Page 2 MAJOR REVENUE SOURCES FY 2005-06 FY 2006-07 FY 2008 FY 0006 FY 2009 % Change C too Actual Actual A roved Pno'ect®d. Pro osed FY08-09 Property Taxes 16,502,907 18,146,787 19,155,760 19,500,000 20,430,000 4.77% Motor Vehicle In-Lieu Tax 3,398,122 3,640,542 3,977,457 4,099,143 4,250,000 3.68% Sales Tax 8,842,715 9,798,033 11,863,988 9,423,619 9,500,000 0.81°% Franchises 2,848,982 3,081,969 2,992,000 3,100,000 3,200,600 3.23% Transient Occupancy Tax 14,677,511 14,461,539 14,798,000 14,700,000 15,000,000 2.04% Doc Transfer/New Develop Tax 1,665,461 1,228,962 1,065,000 1,000,000 800,000 -20.00% Utility Users Tax 6,037,643 7,336,436 7,375,000 7,100,000 7,200,000 1,41% Business Licenses 978,541 865,856 970,000 900,000 950,000 5,56% Building Permits 1,300,489 2,580,825 1,891,000 1,800,000 1,593,000 -11.50% Plan Check Fees 1,962,278 2,204,477 1,975,000 1,900,000 1,019,000 -46.37% Administrative Svc Charges 1,047,149 1,131,147 1,249,871 1,249,871 1,628,364 30.28% Interest Income- CRA Loans 0 0 0 2,000,000 5,000,000 150.00% All Other 7,731,684 6,810,731 5,700,362 5,700,000 4,998,531 -12.31% Subtotal 66,993,482 71,287,304 73,013,438 72,472,633 75,568,895 4.27% Transfers In 748,103 600,000 600,000 1,000,000 600,000 -40.00% TOTAL $67,741,585 $71,887,304 $73,613,438 $73,472,633 $76,168,895 3.67% Where the Money Comes From Administrative Plan Check InterestCRA u Charge 1% - 7°/ Building Permits 20� 2% Development Tax Bus Licenses 1% Motor Vehicle In-Lieu Fees--— rn , Al Other Sources 5% �ows�u. 7% r Franchise Fees 4% Property Taxes Utility Users 27% Tax 7W Transient Occupancy 10% p y Sales &Uses Tax Tax 13% 20% City of Palm Springs Proposed Budget 08-09 Page 2 a 0 APPROPRIATIONS FY 2008 FY 2008 FY 2009 % Change Cate o A roved Pro'ected Proposed FY 08.09 Administration 8,649,360 8,677,000 8,918,962 2.79% Growth Management 4,182,853 4,245,000 4,666,718 9.93% Quality of Life 8,630,518 8,759,000 9,401,776 7,34% Public Safety 31,443,570 31,970,000 33,363,105 4.36% Public Works & Eng. 4,645,419 4,715,000 5,113,271 8.45% Marketing &Tourism 01,605 2,640,000 2,830,898 7,23% Contractual Obligation 3,99 00 3,994,000 3,910,892 2.08% Subtotal 64047,3 65,000,000 68,205,622 4.93% Transfers Out 8:559,161 8,636,177 8,858,172 2.57% TOTAL $72,606,486 $73,636,177 $77,063,794 4.65%n Go Where the Moes Tourism Contrac 1 Marketing Obligations Engineering 4% 6% Adam tration Public Works--.------ /� 13 0 7% Grow th Public M9mt Safety ` 7% J 49% Quality of Life 14% City of Palm Springs Proposed Budget 06-09 Page 3 APPROPRIATIONS FY 2008 FY 2008 FY 2009 % Change Category Avoroved Pro acted Pro osed FY 08-09 Administration 8,549,360 8,677,000 8,918,962 2.79% Growth Management 4,182,853 4,245,000 4,666,718 9.93% Quality of life 8,630,518 8,759,000 9,401,776 7.34% Public Safety 31,443,570 31,970,000 33,363,105 4.36% Public Works & Eng. 4,645,419 4,715,000 5,113,271 8.45% Marketing &Tourism 2,601,605 2,640,000 2,830,898 7.23% Contractual Obligation 3,994,000 3,994,000 3,910,892 -2.08% Subtotal 64,047,325 65,000,000 68,205,622 4.93% Transfers Out 8,636,177 8,815,647 8,858,172 0.48% TOTAL $72,683,502 $73,815,647 $77,063,794 4.40% Where the Money Goes Tourism Contractual Marketing Obligations Engineering 4% 6% Administration Public Works,_— -J 13% 7% Grow th Public M9� Safety ~� 7% 49% Quality of Life 1/•1% City of Palm Springs Proposed Budget 08-09 Page 3 bud review 2009 CITY OF PALM SPRINGS 424108 SUMMARY OF EXPENDITURES BY CATEGORY - FY 05.06 FY 06-07 Fiscal Year 07.08 Fiscal Year 88-09 Percentage Actual Actual Adopted Budget Estimate-4/20108 Proposed Budget Change 1 Employee Compensation 22.693,380 24,857 558 26,002,923 28,800,000 291052,755 6.419/. 2 Employee Benefits 14.416462 13,300,290 14,946,740 15,300,000 16,270,554 6.34% 3 Materials&Supplies, Contracts 9,561,484 8,936 635 9,959.308 9,761,000 9,653.050 -1 11 4 Recreation Programs 3561197 409,077 401.522 401,522 401.522 0.00% 5 Insurance 1,238,595 1,473,570 1,128,644 1,128,644 948,060 -1600% 5 Vehicle costs 2,289,151 21843,629 3,170726 3,170.726 3,392.677 7.00% 7 Facilities Maintenance 1,9651214 2.583602 2,709.587 21709,5V 2,899,259 700r 9 Equipment&Capital 180,284 317,258 206,875 207,521 76,650 -63.06/ 9 Tourism 1,4811516 11611,000 1,877.000 1,877,000 1,050,203 3.90% 10 Convention Center Operations 1,326,297 2.954.766 2,434.000 21434,000 2,350,892 -341 r 11 PSDRCVA 1,081,306 1,190,950 1,210000 1,210.000 1,210,000 0.00/ 12 13 Total 56.589.886 60,4791135 64,047,325 65.000,000 68,205622 493/ City of Palm Sprigs Proposed Budget 08-09 Page 4 bud romew g= CITY OF PALM SPRINGS - 4124i0e SUMMARY OF TRANSFERS OUT FY 05.05 FY 06-07 Fiscal Year 07-08 Fiscal Year 08-09 Actual Actual Adopted Budget Estimate.4120/00 Proposed Budget Debt Service Fund: 1 Police Building&Other 239,909 261.909 254,530 155,000 151.137 2 Traffic Signal Lamps 23,833 23,833 23 834 23,834 23,834 s Parking Structure 400,000 300,000 610,000 610,000 569,000 4 Convention Center 3,456 745 3,456,745 2593,313 2,593,313 2,200,000 5 Convention Center Expansion 2000,000 2,100,000 2,100,000 2,100000 2,100,000 6 Triangle Parcel - - - 99,000 99,201 7 e Capital Projects: 9 General Capital Projects 400,000 976.000 549,500 549,500 500,000 10 Capital Projects-Street Projects - - - - 330.000 11 Street Projects from PY savings - - - - 170,000 12 Measure Y-Parks&Recreation 200,000 200,000 267.000 267 000 267,000 13 Measure Y-Library 100.000 100,000 133 000 133,000 133,000 14 General Plan Update 500,000 - - - _ 1s Other: 1s Public Safety CFD - - - 180 000 235.000 17 Parking Fund Operations 200 000 360,000 215 000 215,000 230,000 16 Master Lease 200,000 140.000 150,000 150.000 100,000 19 Retiree Health Insurance 700,000 835 000 900.000 900,000 1,100,000 20 Golf Course Operations 500,000 700,000 700.000 700,000 700.000 21 Golf Course Driving Range 22 Assessment District No 155 168,000 _ 150,000 140,000 140 000 120 000 23 Total 1088,487 9.603.487 8,636,177 8.815.647 9.028.172 City of Palm Springs Proposed Budget 08-09 Page 5 bud review 2009 _ CITY OF PALM SPRINGS 4/24108 CASH RESERVE ESTIMATES FOR FY07-08 & FY08-09 OPERATING FUNDS* 1 ADJUSTED CASH BALANCE, 6/30/07 11,161,752 2 Reserve for 9-1-1 Fee Refund, Prior Years (672,103) 3 FISCAL YEAR 2007-08 4 Revenue 72,472,633 5 Prior Year Revenue Adjustment 196,000 a Transfers In 1,000,000 7 Loan repay- Pavilion Theatre 300,000 a Appropriations (65,000,000) 9 Transfers Out (8,815,647) 10 11 Surplus or(Deficit) 152,986 12 13 14 ESTIMATED ADJUSTED CASH BALANCE, 6130108 10,642,635 15 16 FISCAL YEAR 2008-09 17 Revenue 75,568,895 13 Transfers In 500,000 19 Appropriations (68,205,622) 20 Deficit Reduction measures 470,000 21 Transfers Out (8,858,172) 22 Surplus or(Deficit) (424,899) 23 Loan from Reserves for SDF funding (1,338,201) 24 25 ESTIMATED ADJUSTED CASH BALANCE, 6130/09 10,217,736 26 27 28 'General Fund and Community Promotion Fund City of Palm Springs Proposed Budget 08-09 Page 6 City of Palm Springs Special Events & Contribution_s -_- __ Fiscal Year 2008-09 Account Title Proposed 1 42570 PRINTING & PUBLISHING 5,000 2 42691 UNALLOCATED GRANTS 100,000 3 45600 MOUNTED POLICE CONTRIB 9,600 4 45610 JULY4TH CELEBRATION 40,000 5 45620 FESTIVAL OF LIGHTS PARADE 45,000 6 45621 HOLIDAY DECORATIONS 25,000 7 45623 PARADES OF PALM SPRINGS 30,000 8 45626 VETERAN'S DAY PARADE 35,000 9 45628 PSHS HOMECOMING PARADE 7,000 10 45635 BIKE WEEKEND 0 11 45640 INT'L FILM FESTIVAL 400,000 12 45642 DATE FESTIVAL 5,000 13 45643 BLACK HISTORY PARADE 12,500 14 45653 BOB HOPE CHRYSLER CLASSI 350,000 15 45654 OPERA IN PARK 3,850 16 45655 MODERNISM WEEK 0 17 45700 SENIOR CENTER CONTRIBUTI 52,880 18 45730 SENIOR INSPIRATION AWARD; 2,500 19 45731 KRAFT NABISCO TOURNAMEN 25,000 20 Total 1,148,330 City of Palm Sprigs Proposed Budget 08-09 Page 7 bud emviL v2009 - m.l0h,0gasFY0e-00 CITY OF PALM SPRINGS 412410e MAJOR CHANGES TO FISCAL YEAR 08-09 ESTIMATES Revenue: 1 Interest Income on loans to CRA Projected interest on the loans increased from$2 million to S5 million- 2 Property Tax A 4.77% increase is projected, a dollar value of$930,000 3 Administrative Service Charges The increase of 5380,000(30.3%) is due to a change in methodology 4 5 One-time Savings: 6 Insurance premiums About$448,000 in savings from Earthquake and other insurance premiums 7 in FY 07-08 will be used to offset FY 08-09 costs. 8 Convention Center The Convention Center construction fund,with about$350,000.will be 9 closed out,and transferred to the Debt Service payment for FY 08-09. 10 11 Expenditures: 12 Employee Compensation Salary increases will add about$1.9 million to the FY 08-09 budget. 13 About$300,000 of the increase is due to a change from direct allocation of salaries to indirect allocation via the Admin Service Charge revenue account. 14 15 ADDITIONAL BUDGET RECOMMENDATIONS 16 17 Eliminate ACM position Net savings after reorganization will be about S120,000 18 Eliminate Funding for Bob Hope Cost for FY 08-09 would be$350,000 19 20 FUTUREfSSUES 21 22 Capital Projects Funding Facilities needs assessment-how much for future replacement costs? 23 OPEB Funding-Retiree Health Ins Pay-as-you-go,or level payment funding per actuarial study? 24 Commodity Costs Costs of water,elecricity, natural gas expected to increase. 25 Economy What effect will a slowdown in the national economy have on the City? 26 State actions What will the State take away from local government? 27 Indiam Gaming Special Distribution Status of future funding for$1,300,000 28 Safety Radio System Funding for replacement of Police& Fire radio system? City of Palm Springs Proposed Budget 08-09 Page 8