City of Richmond, California
City of Pride and Purpose
FY 2010- 11 Adopted Budget
Presented by
Bill Lindsay, City Manager
And
James Goins, Finance Director/ Treasurer
Richmond City Council
Gayle McLaughlin
Mayor
Jeff Ritterman
Vice Mayor
Nathaniel Bates
Councilmember
Tom Butt
Councilmember
Ludmyrna Lopez
Councilmember
Jim Rogers
Councilmember
Maria Viramontes
Councilmember
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CITY OFFICIALS
June 22, 2010
CITY COUNCIL
Mayor ….……….………………………….……..…….……...................... Gayle McLaughlin
Vice Mayor ...….….………………………….……..…..…............................... Jeff Ritterman
Councilmember ………….…………………………………….….....................… Jim Rogers
Councilmember ….……………………………………..…….…........…..... Maria Viramontes
Councilmember …….………………………………………………................ Nathaniel Bates
Councilmember ………….………………………………….…..................….….…. Tom Butt
Councilmember ...………………………………….………....…….....…..... Ludmyrna Lopez
ADMINISTRATION AND DEPARTMENT HEADS
City Manager ……………………………...............…………........……………… Bill Lindsay
Asst. City Manager/ Human Resources Director ……………............….....… Leslie Knight
City Attorney …………………......……………………………......................... Randy Riddle
City Clerk ………………………...………………………….....................…… Diane Holmes
Community & Economic Dev. Director.......................................................... Steve Duran
Employment & Training Director ……………………….…..............….……..…… Sal Vaca
Interim City Engineer........................................................................................ Edric Kwan
Finance Director/ Treasurer ……………………….........………...................... James Goins
Fire Chief ……………………….....…........................…….…………………. Michael Banks
Information Technology Director ……………………….….............……….… Sue Hartman
Library and Cultural Services Director ……………….…...................… Monique LeConge
Neighborhood Safety Director.................................................................. Devone Boggan
Planning Director..................................................................................... Richard Mitchell
Police Chief....................................................................................... Christopher Magnus
Port Director................................................................................................ Jim Matzorkis
Public Housing Director.................................................................................... Tim Jones
Public Works Director ….……………………….....................….....……… Yader Bermudez
Recreation Director…..................................................................................... Keith Jabari
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CITY OF RICHMOND
FISCAL YEAR 2010- 11 ADOPTED OPERATING BUDGET
SPECIAL ASSISTANCE – DEPARTMENTS & OFFICES
City Manager’s Office Finance Department
Information Technology Human Resources
City Clerk’s Office City Attorney’s Office
Police Commission Office of the Mayor
Police Department Fire Department
Public Works Recreation Department
Library and Cultural Services Planning and Building Services
Community and Economic
Development
Engineering and Wastewater
Department
Port of Richmond City Council’s Office
Office of Neighborhood Safety Employment and Training
Richmond Housing Authority
BUDGET TEAM
James Goins
Finance Director
Connie Valentine
Senior Budget Analyst
Vrenesia Teal
Budget Analyst I
Leah J. Clark
Budget Analyst I
Nickie Mastay
Finance Manager
Andrea Miller
Budget Administrator
Markisha Guillory
Budget Analyst I
Bert Jones
Budget Analyst I
Antonio Banuelos
Revenue Collection Manager
Susan Segovia
Debt Analyst
Theresa Austin
Executive Secretary II
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ADOPTED FY2010- 11 Budget
City Manager’s Office
DATE: June 22, 2010
TO: Mayor McLaughlin and Members of the City Council
FROM: Bill Lindsay, City Manager
James Goins, Finance Director
SUBJECT: Adopted Fiscal Year 2010- 11 Operating Budget
___________________________________________________________________
Transmitted herewith is the Adopted Operating Budget for Fiscal Year ( FY) 2010- 11.
While the adopted FY2010- 11 General Fund budget is balanced, with expenditures
from all funding sources totaling $ 131 million, it represents a significant reduction in
the budgeted level of General Fund expenditures from the prior year ( as adjusted at
mid- year) of approximately $ 15 million, or 11.2%.
The need to significantly reduce expenditures is due to the decline in some of the
most important, and previously stable and growing, sources of City revenue. Of
significant note, the total amount of General Fund revenues for FY 2010- 11 ( before
operating transfers) is approximately the same as the revenue level of FY 2005- 06 –
five years prior to the proposed budget. In particular, property tax revenues for the
coming fiscal year are estimated to be 5% below the level of five years ago; sales
tax revenues are estimated to be 6% below the level of five years ago. These two
impacted sources account for 46% of the General Fund revenue. With these
declines in revenue, the FY2010- 11 budget has been balanced using a combination
of departmental savings and expenditure reductions.
To the extent possible within these financial constraints, the FY2010- 11 budget
continues to support the Council’s long- range vision for the Richmond community.
The budget is intended to achieve three objectives:
􀂾 Policymaking – By its decision to allocate resources through the budgeting
process, the City Council is establishing policies with respect to priorities and
service levels for municipal operations.
􀂾 Financial Management – The final budget that is adopted by the City Council
will establish the underlying financial policies and financial controls that are
utilized by City staff to measure revenues and manage expenditures on an
ongoing basis.
􀂾 Operations Management – The 2010- 11 budget contains strategic goals,
performance standards, and a system to measure the extent to which these
service level goals and standards are being achieved. It is intended that these
goals, standards, and measurements are incorporated into an ongoing
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ADOPTED FY2010- 11 Budget
City Manager’s Office
management reporting system that is designed for continuous improvement of
City services.
City Council Vision
On May 8, 2007, the City Council convened a special strategic planning meeting to
discuss its long- range vision for the future Richmond community. This vision, as
embodied by the statements of various Councilmembers, is that the Richmond
community is a place where:
• There is civility and a good quality of life;
• There is a high level of homeownership;
• There are job opportunities for a diverse population;
• Infrastructure is well- built, and well- maintained;
• Neighborhoods are aesthetically pleasing, and free of blight;
• There is a responsive municipal government that focuses effectively on basic
services affecting day- to- day quality of life;
• There is a focus on public safety, including effective emergency preparedness,
and effective emergency response;
• There is an interest in the environment and its effect on the health of Richmond
residents.
In describing the current state of the community, the Councilmembers described a
community that wants change; that has committed people, but also has those that
are currently disconnected; and is still a “ diamond in the rough” with outstanding
potential.
Five strategic goals for the City were created from these visions:
1. Maintain and enhance the physical environment
2. Promote a safe and secure community
3. Promote economic vitality
4. Promote sustainable communities
5. Promote effective government
It should be noted that the strategic goal regarding sustainability was not added until
2008, and reflects the Council’s stated policy direction that this has become a priority
for the City organization.
On February 27, 2008 a strategic planning retreat was held where the executive
management team identified long and short – term key objectives as well as
supporting actions, success indicators and lead responsibilities. Over the course of
the next 13 months, chapter drafts of a Five- Year Strategic Business Plan ( the
“ Plan”) were formulated. During that time comments from executive management
and city staff were taken into consideration and placed into the draft.
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ADOPTED FY2010- 11 Budget
City Manager’s Office
On March 24, 2009 the Plan was presented to City Council in a study session, for
comments and suggestions regarding the implementation of the plan and how it will
be presented to the community. From May to July the Plan began a three month
hearing process through the Richmond community. Over 11 meetings and
presentations were held. Residents, businesses, community based organizations all
gave positive feedback about the plan, which was taken into consideration and
placed into the final draft of the plan.
On October 27, 2009 the City Council approved the Five- Year Strategic Business
Plan. The Five- Year Strategic Business Plan serves as a blueprint for prospective
opportunities and endeavors; as well as outline the City’s strategic goals, set
priorities for City operations and the annual budget, and help guide the City’s Capital
Improvement Plan. It will also serve as one of the key tools for the implementation of
the City’s new general plan. All projects, programs and operations in the Five- Year
Strategic Business Plan will help to ensure the City is clean, well maintained, safe,
with a prosperous business climate, and committed to cost- effective and responsive
services to residents that promote a sustainable quality of life.
Strategic Budgeting
The budget that has been prepared by staff, and is now submitted for City Council
review, is intended to be consistent with the community vision embodied in the Five-year
Strategic Plan. For presentation purposes, the budget describes this vision in
the five core strategic goals outlined above:
1. Maintain and enhance the physical environment
2. Promote a safe and secure community
3. Promote economic vitality
4. Promote sustainable communities
5. Promote effective government
Every department has identified key objectives to support these five core goals, and
operating divisions have developed supporting actions related to these objectives.
The budget also sets forth performance measures for operating divisions that define
what should be the current level of service, and the level of service that the
Richmond community can expect one year from now with the City’s 2010- 11
budgetary investment.
FY 2009- 10 Accomplishments/ Highlights
Below are some key accomplishments during FY 2009- 10 toward achieving the core
strategic goals of the City:
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ADOPTED FY2010- 11 Budget
City Manager’s Office
1. Maintain and enhance the physical environment
• The Skate Park was completed on October 21, 2009 and received the “ Award
of Excellence” for outstanding Park and Recreation Facility.
• Post consumer rubberized asphalt concrete ( RAC) specifications are now
incorporated into City standard specifications.
• A city- wide street cut ordinance was adopted that establishes a moratorium
for trench cuts in newly paved streets.
• Phase II of the Greenway was completed.
• Re- roofing of Fire Station Nos. 62 and 64 was completed.
2. Promote a safe and secure community
• 42 Closed Circuit TV Cameras ( CCTV) are installed throughout the City are
operational and monitored 24 hours a day by the Police Dispatch Center.
• The Bookmobile received a new wrap making it more attractive to children. In
October of 2009, more than 6,000 children stepped onboard the Bookmobile
to check out books.
• The Richmond Public Library and the Contra Costa County Library have
entered into a Memorandum of Understanding ( MOU) to collaborate at the
Juvenile Hall Library in Martinez, and the Orin Allen Youth Rehabilitation
Facility ( OAYRF) in Byron to help provide incarcerated youth with access to
literature and learning.
• The gymnasium at the Recreation Complex was refurbished with new fitness
equipment and sports equipment.
• The Northern District ( Hilltop) Police Substation was completed.
3. Promote economic vitality
• The Honda Port of Entry Project ground breaking ceremony was held October
25, 2009 and the Port received the first shipment of Honda’s April 20, 2010.
• 21 businesses participated and contributed to the Summer Youth Employment
Program by providing 705 jobs.
• Construction for the Lillie Mae Jones Plaza began in April 2010.
4. Promote sustainable communities
• The Arbors, a 36 unit “ green rehabilitation” affordable housing project and
new community room had its re- grand opening February 4, 2010.
• The City worked with the American Lung Association of California to develop
several ordinances that restrict tobacco use in outdoor areas. These
ordinances allowed the City to receive an “ A” grade in the Annual State of
Tobacco Control Report.
• The City entered into a Memorandum of Understanding with the Contra Costa
County Vocational and Mental Health Services Department and established
on- site counseling services at the Hacienda Development.
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ADOPTED FY2010- 11 Budget
City Manager’s Office
5. Promote effective government
• The Five- Year Strategic Business Plan was adopted by the City Council on
October 27, 2009.
• The City continued to expand the functionality of its website to promote
greater transparency of City activities; it was re- launched March 15, 2010.
• The Civic Center Grand Re- Opening Celebration was held at the Civic Center
Plaza September 12, 2009.
• The City of Richmond received the Certificate of Achievement for Excellence
in Financial Reporting from the Government Finance Officers Association of
the United States and Canada ( GFOA) for its Comprehensive Annual
Financial Report ( CAFR) for the fiscal year ending June 30, 2008.
• The City of Richmond was recognized by the Contra Costa County Board of
Supervisors as a certified “ Green Business” for the year in April 2010.
• The City received the Model Investment policy Award from the Association of
Public Treasurers of the United States and Canada ( APTUSC).
• All City credit ratings have been affirmed.
FY 2010- 11 Outlook and Operating Objectives
Because of downturns in the national and regional economies, revenue growth for
the City is projected to continue it’s sluggish pace from FY 2009- 10 into FY 2010- 11
and grow at a cautious rate as the economy climbs out of its current position. The
management challenges moving into the new fiscal year are to capitalize on
improved efficiencies, new systems, and the new programs that have been added
over the last two- to three- years, and to evaluate how those results compare to
expected impacts. While the budget for the coming fiscal year reflects decreases in
funding levels, there is still an expectation of service performance that is consistent
with the commitments that are made within this budget document.
Program initiatives that are incorporated into the proposed operating budget include:
1. Maintain and enhance the physical environment
• Continue to invest in street repairs and resurfacing, through both Public
Works department efforts and the annual pavement management contracts,
to increase the City’s Paving Condition Index ( PCI).
• Replace outdated series street lighting systems throughout City
neighborhoods to improve aesthetic appearance and public safety in these
areas.
• Continue to repair and replace sewer pipes to reduce inflow and infiltration in
the City’s wastewater system, and to further reduce sanitary sewer overflows.
• Expand a comprehensive graffiti eradication program, leveraged through the
organized use of community volunteers.
• Continue to adhere to maintenance standards for parks and landscaped
areas.
• Complete the restoration of the Richmond Plunge.
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ADOPTED FY2010- 11 Budget
City Manager’s Office
2. Promote a safe and secure community
• Continue to implement a “ SWAT” approach to code enforcement to increase
the number of abandoned vehicle and problem property abatements, and
achieve a noticeable reduction of blight in the community.
• Continue to work with partner agencies, including other governmental,
community- based, and faith- based organizations to implement violence
prevention strategies that are centered on neighborhood change and effective
street outreach.
• Continue to initiate Crime Prevention Through Environmental Design
( CPTED) reviews at all Housing Authority developments.
3. Promote economic vitality
• Provide over 700 jobs in the summer youth employment program, with the
goal to increase by 150 the number of youth employed through this program
over the previous year.
• Continue to support programs and initiatives that devise and implement
strategies and programs that develop a skilled and prepared local workforce
to address employers current and future workforce needs.
• Begin construction of the BART Garage complex.
4. Promote sustainable communities
• Continue to develop and implement effective community- wide and
organizational policies and programs in the areas of resource conservation,
climate change, and energy efficiency, to ensure Richmond’s long- term
environmental sustainability.
• Continue to support and increase capacity of Richmond based and Richmond
serving non- governmental organizations.
• Continue to implement health and wellness pilot programs supported by The
California Endowment.
5. Promote effective government
• Fully implement and promote an online payment system for business
licensing and permits.
• Continue to increase efficiencies in information technology to provide better
customer service.
• Continue to increase transparency and accessibility to City documents and
records.
• Ensure all emergency communication and management systems are in place
and functional in the event of a disaster.
• Continue to aggressively implement performance audit recommendations to
improve customer service in the Planning and Building Services Department.
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ADOPTED FY2010- 11 Budget
City Manager’s Office
Budget Review and Approval Process
During May and June 2010, the Finance, Administrative Services, and Economic
Development Standing Committee are planning several workshops hosted by
neighborhood councils to gather additional public comment on the proposed budget,
and input from the community regarding municipal services. There will also be
formal budget hearings before the Council at City Hall to receive additional public
comment before the final adoption of the budget on or about June 16.
Staff welcomes City Council and public review on these and other aspects of the
adopted FY 2010- 11 budget.
* * * * * *
I would like to thank all City staff, and in particular, the members of the Finance
Department and its budget team, for their hard work in preparing this adopted
budget.
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MISSION
The City of Richmond shall provide services
that enhance economic vitality, the
environment and the quality of life of our
community
VISION
Richmond will develop all of its
neighborhoods and businesses as quality
places to live, work, shop and play, with its
32 miles of shorelines as a widely
recognized symbol of the City’s success
VALUES
Honesty
Excellent Customer Service
Teamwork
Commitment
Innovation, Creativity and Risk- Taking
Effective Results
Community Involvement
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Program Development
City Council Policy
Pt. Molate
Mayor and City Council
City Clerk City Attorney Police Commission
Human Resources
City Manager
Fire
Department
Police
Department
Richmond Comm
Redevelopment
Agency
Finance
Department
Library & Cultural
Services Planning & Bldg
Services
Engineering
Department
Port Information Public Works
Housing Authority Technology
Risk Mgmt/ Benefits
Personnel Svcs
Labor Rels/ Safety/
Training
Emergency Ops
Fire Prevention
Emergency Svcs
Training
Support Svcs
Patrol Svcs/
Investigations
Code Enforcement
PAL/ Personnel &
Training
Redevelopment
Housing & Comm Dev
Economic Dev
Emp & Trng
Budget/ Payroll
Treasury/ Acctg
Capital Plan/ Business
License/ Purchasing
Grants Mgmt
Revenue Collection
Library/ L. E. A. P.
Arts & Culture
Planning CEQA
Advance Plng
Building Regs
General Plan
Rental Inspections
Traffic/ Capital Proj
Contr Dev Review
Indust’l Pretrtmnt
Wastewater Plant
Bldg & Equipment
Svcs
Streets Maint.
Parks & Landsc’g
P& L Hilltop Maint
IT Mgmt/ KCRT
Geo Inform System
Telephone Support
Data Proc Support
Duplicating/ Mail
Section 8/ HOPE VI
RHA Grants/
Low Income Hsg
Project Real
Operations
Business
Development
Agenda Prep
Resolutions
Ordinances
Contracts
Contract Review
Court Appearances
Legal Opinions
Investigate Complaints &
Appeals
Review RPD Policy
Appeal Hearings
Office of
Neighborhood
Safety
Recreation
Program Mgmt
Aquatics
Special Events
Paratransit
City of Richmond
FY2010- 11 Organizational Chart
Citizens of Richmond
Recreation
Violence Prevention
Community Affairs
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OVERVIEW OF THE CITY OF RICHMOND
FY2010- 11 Budget
The City of Richmond, California ( the “ City” or “ Richmond”), is located 16 miles northeast
of San Francisco on the western shore of Contra Costa County ( the “ County”), occupies 33.7
square miles of land area on a peninsula that separates the San Francisco Bay from San Pablo
Bay, and spans 32 miles of shoreline. Richmond was incorporated on August 7, 1905 and
became a charter city on March 24, 1909.
Richmond is best known for its unique history and role in the World War II home front
effort. Between 1940 and 1945, tens- of- thousands of workers from all over the country
streamed into the City to support wartime industries. The City was home to four Kaiser
shipyards which housed the most productive wartime shipbuilding operations of World War II,
launching 747 ships during the war. The City was also home to approximately 55 war- related
industries - more than any other city of its size in the United States.
Today, the City is an important oil refining, industrial, commercial, transportation,
shipping and government center. An active redevelopment program in the downtown and
waterfront areas and commercial expansion in the City’s Hilltop area, along the Interstate 80
and Interstate 580 corridors, and along the new Richmond Parkway have added to the tax base
of the City in recent years.
MUNICIPAL GOVERNMENT
General
The City is governed by the City Council, consisting of a Mayor and six other
Councilmember’s. The Mayor is elected at large for a four- year term. Councilmember’s are
elected at large for staggered four- year terms. The Mayor is limited to two consecutive four-year
terms. The City is a charter city, which means the City, through its charter ( the “ Charter”),
may regulate municipal affairs, subject only to restrictions and limitations provided in the
Charter; in matters other than municipal affairs, the City is subject to State law.
The City provides a full range of services contemplated by statute or the Charter,
including those functions delegated to cities under State law. These services include police and
fire protection, emergency response, construction and maintenance of highways, streets and
infrastructure, library services, storm water and municipal sewer systems, wastewater treatment
and the administration of recreational activities and cultural events. The City also operates a
downtown parking facility and the Richmond Memorial Convention Center.
The City has a Council- Manager form of government. The City Manager, appointed by
the Mayor and City Council, is responsible for the operation of all municipal functions except the
offices of the City Attorney, City Clerk and Investigative Appeals Officer. The officials heading
these offices are appointed by the City Council and carry out policies set forth by the City
Council.
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FY2010- 11 Budget
DEMOGRAPHIC AND ECONOMIC INFORMATION
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FY2010- 11 Budget
The demographic and economic information provided below has been collected from
sources that the City has determined to be reliable. Because it is difficult to obtain complete
and timely regional economic and demographic information, the City’s economic condition may
not be fully apparent in all of the publicly available regional economic statistics provided herein.
Population
City residents account for approximately 10% of the population of the County. While the
period from 1980 to 2000 was characterized by rapid population growth in both the City and the
County, the last five years reflect a trend of slower growth.
0
200,000
400,000
600,000
800,000
1,000,000
1,200,000
City and County Population
Contra Cost County 556,116 656,331 803,732 948,816 1,005,6981,016,3721,025,4361,035,0971,048,1851,061,3251,073,055
City of Richmond 79,043 74,676 86,019 99,216 101,660 102,307 102,182 103,306 103,895 104,602 105,630
1970 1980 1990 2000 2004 2005 2006 2007 2008 2009 2010
Employment
The chart below sets forth unemployment rates for the City and the County for the last
ten years. As reflected in the chart, there was a decline in the City’s unemployment rate from
2005 to 2006; it rose slightly in 2007. The City’s unemployment rate rose significantly in 2008,
2009, and 2010 reflecting the general decline in the national and State economies.
Unemployment Rates
0.0%
5.0%
10.0%
15.0%
20.0%
City of Richmond 8.1% 7.2% 7.8% 10.2% 16.6% 18.5%
Contra Costa County 4.9% 4.3% 4.7% 6.2% 10.3% 11.7%
California 5.4% 4.9% 5.3% 7.2% 11.4% 12.8%
United States 5.1% 4.6% 4.6% 5.8% 9.3% 9.7%
2005 2006 2007 2008 2009 2010
Sources ( all preceding data): California Department of Finance, California Employment and Development,
Department, U. S. Department of Labor.
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FY2010- 11 Budget
The City is centrally located in western Contra Costa County, within a short distance of
the Cities of San Francisco and Oakland, as well as Marin County, and it is approximately
80 miles from the State capital, Sacramento. The economy of the City includes heavy and light
manufacturing, distribution facilities, services, commercial centers, and a multi terminal shipping
port on San Francisco Bay. Richmond also serves as a government center for the western
portion of Contra Costa County.
Historically, the City has been viewed as a distribution center and a city of heavy
industry, largely due to the visible presence of a major oil refinery, Chevron USA Richmond
Refinery, and other major industrial and distribution uses: General Chemical, Bio- Rad
Laboratories, the bulk liquid terminals in the Port of Richmond, the BNSF rail yard, a USPS
distribution center and a UPS distributing center. The 500,000 square- foot Ford Assembly plant
opened in early 2006, which significantly increased the amount of warehouse and
manufacturing space in the City.
Since 1990, the City’s economy has experienced growth in the high technology, light
industry, research and development, medical technology, computer software and biotechnology
sectors. Growth in these sectors is driven by a variety of factors, including proximity to San
Francisco and the University of California at Berkeley, the availability of affordable housing for
employees in a variety of neighborhoods, housing types and price ranges, and good access to
freeway, rail and water transportation. While these new entrants have added diversity to the
City’s economy, older heavy industries continue to upgrade their facilities, making major
investments in modernization and expansion. At the same time, green businesses, such as
Power Light, have chosen to make Richmond their home.
The following table shows 10 selected major private employers in the City, ranked by the
number of their employees Fiscal Year 2009- 10.
SELECTED MAJOR RICHMOND PRIVATE EMPLOYERS
2009- 10
Companies
Number of
Employees Products
Chevron U. S. A., Inc. 2,461 Petrochemicals Refinery
The Permanente Medical Group 786 Medical Services
Costco Wholesale 352 Non- Durable Wholesale Trade
California Autism Foundation, Inc. 250 Social Services
Wal- Mart Store 245 Department Store
Macy’s Hilltop 226 Department Store
Veriflo Division 215 Precision Valves and Regulators
The Home Depot 209 Building Materials
TPMG Regional Laboratory 185 Laboratory
Galaxy Deserts 173 Deserts and Pastries
_________________
Source: City of Richmond Community Development Department.
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FY2010- 11 Budget
Community Facilities
Richmond area residents have access to modern health care facilities. The Richmond
area has two general hospitals, Doctors Hospital in San Pablo and Doctors Hospital in Pinole –
both neighboring Richmond – plus the Kaiser Hospital Facility, located in downtown Richmond.
Richmond also has several convalescent hospitals. The Richmond area offers a variety of
leisure, recreational and cultural resources, from boating, fishing and hiking, to live theater, golf,
tennis and team athletics. Three regional parks are on the shoreline: Point Pinole, George
Miller Jr./ John T. Knox, Ferry Point and Point Isabel. In addition, the City is home to the Rosie
the Riveter/ World War II Home Front National Historical Park. The City operates a public
marina ( 775 boat berths at Marina Bay), four large community parks ( Point Molate Beach Park,
Hilltop Lakeshore Park, Nichol Park, and Marina Park and Green), 25 neighborhood parks
ranging in size from one to 22 acres, many play lots and mini parks, and seven community
centers.
In addition, the City operates a disabled person’s recreation center, a sports facility, two
senior centers ( Richmond Senior Center and Richmond Annex Senior Center), the Richmond
Museum, the Richmond Municipal Auditorium, the Richmond Swim Center, Coach Randolf
Pool, the Washington Fieldhouse, the Veterans Memorial Auditorium, and the Richmond Public
Library. The Richmond Art Center, a privately funded arts organization, is partly supported by
the City of Richmond.
Also in Richmond are several private yacht harbors, golf and country clubs, and
community theaters. Within 30- 45 minutes by BART or car are the cultural resources of other
cities in the East Bay and Bay Area, including Oakland, Berkeley and San Francisco.
East Bay Regional Park District (“ EBRPD”) maintains one regional park, four regional
shorelines, and one regional preserve within Richmond. One additional parkland facility, the
214- acre Kennedy Grove Regional Recreation Area, is located in an unincorporated area of the
County bordering on the City at the eastern end of El Sobrante Valley. The four regional
shorelines presently owned and maintained by EBRPD represent a substantial portion of the
City’s shoreline. The regional shorelines and Wildcat Canyon Park are used not only by
residents of the City but also by the general public within the Bay Area region.
Transportation
The City is a central transportation hub in the Bay Area, offering convenient access
throughout the region and well into central California. The City’s port facilities, railroads and
proximity to international airports are complemented by a network of freeways and public
transportation services.
Freeways
Existing and new highways have made travel to and through the City more efficient and
convenient. Interstate 80, which passes through the City, is a direct route to Oakland, San
Francisco, Vallejo, Fairfield and Sacramento. Interstate 580 ( the John T. Knox Freeway)
provides continuous freeway access from Richmond’s South Shoreline area to East Bay
communities and to Marin County and is stimulating new commercial, industrial and residential
development along Richmond’s South Shoreline. Similarly, completion of the Richmond
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FY2010- 11 Budget
Parkway through North Richmond in 1996 improves vehicular access between Marin and
communities to the north and east on Interstate 80, while opening major tracts of land along the
City’s north shoreline for new development.
Port and Rail
The City’s deep water port is California’s third largest in annual tonnage, handling more
than 20.8 million metric tons of general, liquid and dry bulk commodities each year, over 90% of
which is in bulk liquids, the majority of which arrive at the private Chevron USA Long Wharf
facility ( the “ Chevron Terminal”). The Port of Richmond ( the “ Port”) comprises seven City
owned terminals, five dry docks and 11 privately owned terminals. One of the City- owned
terminals ( Terminal One) is currently in the process of being sold to a developer for use as a
residential development. In early 2004, the City entered into a lease with Auto Warehousing
Company for the operation on City property of an auto importation business, which has been
handling approximately 90,000 automobiles per year arriving on ships from South Korea.
Private terminals are responsible for almost 95% of the Port’s annual tonnage. On dock rail
service is provided to many port terminals by the Burlington Northern Santa Fe (“ BNSF”) and
the Union Pacific. The Port, together with the BNSF operations, serves as an intermodal rail
facility. Interstate 580 has enhanced truck access to the Port.
The Port handles a widely varied assortment of cargo, although over 90% of the annual
tonnage is in liquid bulk cargo, most of which is shipped through the Chevron Terminal.
Principal liquid bulk cargoes are petroleum and petroleum products, chemicals and
petrochemicals, coconut oil and other vegetable oils, tallow and molasses. Dry bulk
commodities include coal, gypsum, iron, ore, cement, logs and various mineral products.
Automobiles, agricultural vehicles, steel products, scrap metals, and other diversified break bulk
cargoes are also a significant part of the Port’s business.
The City is currently undertaking a 10- year Port expansion plan that is designed to
increase the capacity and profitability of the Port.
Regional Airports
Oakland International Airport ( 18 miles away) and San Francisco International Airport
( 28 miles away) provide the City with world- wide passenger and freight service. In addition,
Concord’s Buchanan Field, in central Contra Costa County, is 25 miles to the east and provides
limited scheduled service and general aviation services.
Public Transit
The public is served by the San Francisco Bay Area Rapid Transit System (“ BART”) with
a station conveniently located in downtown Richmond; AMTRAK passenger train service is
available from a station adjacent to the Richmond BART station; and AC Transit offers local bus
service within the City, to other East Bay communities and to San Francisco.
Utilities
Electric power and natural gas services to the City are supplied by Pacific Gas & Electric
Co. Telephone services to the City are supplied by AT& T. Water services to the City are
supplied by East Bay Municipal Utility District. Sewer services to the City are supplied by West
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FY2010- 11 Budget
Contra Costa Sanitary District, Richmond Municipal Sewer District and Stege Sanitary District.
Education
The City comprises a portion of the attendance area of the West Contra Costa Unified
School District, which comprises 42 elementary schools ( 18 of which are located in the City),
seven middle schools ( two of which are located in the City), and 14 high schools and alternative
schools ( six of which are located in the City) and has a total K- 12 enrollment of approximately
35,000 students. In addition, private schools operate in the City and several institutions of
higher education are located in or near the City, including the University of California at
Berkeley, Contra Costa College, Diablo Valley College, Los Medanos College, the California
Maritime Academy, California State University – East Bay, San Francisco State University, and
the University of California at San Francisco.
Richmond Homefront Festival – Fire Prevention Education
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FY2010- 11 Budget
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FY2010- 11 Budget
FINANCIAL OPERATIONS
Financial Statements
Since Fiscal Year 2001- 02, the City has prepared its audited Basic Financial Statements
( referred to as General Purpose Financial Statements in previous years) in accordance with
Governmental Accounting Standards Board Statement No. 34 ( GASB 34). The Basic Financial
Statements provide both government- wide financial statements with a long- term perspective on
the City’s activities and the more traditional fund- based financial statements that focus on near-term
inflows, outflows, and balances of spendable financial resources. The government- wide
financial statements report on a full accrual basis and include comprehensive reporting of the
City’s infrastructure and other fixed assets.
Financial and Accounting Information
The City maintains its accounting records in accordance with Generally Accepted
Accounting Principles ( GAAP) and the standards established by the Governmental Accounting
Standards Board ( GASB). On a quarterly basis, a report is prepared for the City Council which
reviews fiscal performance to date against the budget and recommends any necessary
changes. Combined financial statements are produced following the close of each fiscal year.
The City Council employs an independent certified public accountant, who, at such time
or times as specified by the City Council, at least annually, and at such other times as they
determine, examines the financial statements of the City in accordance with generally accepted
auditing standards, including tests of the accounting records and other auditing procedures as
such accountant considers necessary. As soon as practicable after the end of the fiscal year,
the independent accountant submits a final audit and report to the City Council.
The accounts of the City are organized on the basis of funds and account groups, each
of which is considered a separate accounting entity. The operations of each fund are accounted
for with a separate set of self- balancing accounts that comprise its assets, liabilities, fund equity,
revenues and expenditures, or expenses, as appropriate. Government resources are allocated
to and accounted for in individual funds based upon the purposes for which they are to be spent
and the means by which spending activities are controlled. The various governmental funds are
grouped into three broad fund categories ( governmental, proprietary, and fiduciary).
The City’s budgets are adopted on a basis substantially consistent with GAAP with two
exceptions relating to budgetary accounting in the general fund:
• The City collects property tax override amounts to pay pension obligations
approved by voters prior to July 1, 1978. The portion of the property tax override
proceeds that is earmarked for the general fund is recorded directly in the
general fund as property tax revenue for budgetary purposes. For GAAP
reporting, such revenue is recorded in the Pension Reserve Account with a
corresponding operating transfer of the tax revenue earmarked for the general
fund.
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FY2010- 11 Budget
• Workers’ compensation and litigation expenses are reported as operating
transfers from the general fund to the internal service fund for budgetary
purposes. For GAAP purposes, such costs are recorded as general fund
expenditures.
Neither of these accounting treatments affects the underlying general fund balance.
Governmental Funds
Governmental funds account for governmental activities mostly supported by taxes and
charges for services. All governmental funds are accounted for on the " current financial
resources" measurement focus and the modified accrual basis of accounting.
Under the modified accrual basis of accounting, revenues are recognized in the
accounting period in which they become both measurable and available to finance expenditures
of the current period. Expenditures are recorded in the accounting period in which the
related fund liability is incurred.
The City has seventeen ( 17) governmental funds, of which four ( 4) are considered major
funds. Information is presented separately for each major governmental fund and in the
aggregate for non- major governmental funds. The City reports the following major
governmental funds:
General Fund. The general fund is the primary operating fund of the City. It is used to
report the financial results of the daily operations of the City. Major general fund revenue
sources include property taxes, utility users taxes and sales taxes. Major general fund
expenditures include salaries, employee benefits and administrative expenses.
Redevelopment Agency Capital Projects Fund. The Redevelopment Agency Capital
Projects Fund accounts for administrative, operating, debt and construction activities
undertaken by the Redevelopment Agency as necessary to carry out its responsibility for
redeveloping blighted areas of the City.
Joint Powers Financing Authority Debt Service Fund. The Joint Powers Authority was
established to issue debt on behalf of the City to finance various capital improvements within the
City. This fund is used to account for bond proceeds, reserves and debt service funds.
General Capital Improvement Fund. This fund is used to account for monies designated
for capital improvement projects within the City.
Proprietary Funds
Proprietary Funds account for business- type activities whose functions are intended to
recover all or a significant portion of their costs through user fees and charges to external users
of goods and services. Proprietary funds are accounted for using the " economic resources"
measurement focus and the accrual basis of accounting.
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FY2010- 11 Budget
Under the accrual basis of accounting, revenues are recognized in the period
in which they are earned while expenses are recognized in the period in which the
liability is incurred, regardless of when cash changes hands.
Operating revenues in the proprietary funds are those revenues that are
generated from the primary operations of the fund. All other revenues are reported as non-operating
revenues. Operating expenses are those expenses that are essential to the
primary operations of the fund. All other expenses are reported as non- operating
expenses.
Proprietary funds of the City are two types: ( 1) enterprise funds - used to report any activity for
which a fee is charged to external users for goods or services provided; and ( 2) internal service
funds – used to finance and account for goods and services provided by a designated
department to other departments in the City on a cost- reimbursement basis. The City maintains
the following Internal Service Funds: Insurance Reserves, Equipment Services and
Replacement, Facilities Maintenance, Information Technology, and Police Telecommunications.
Amounts charged to receiving departments are determined using a variety of methodologies
including historical trend analysis and statistical forecasting. The City maintains twelve
proprietary funds. The City reports the following major enterprise funds:
Richmond Housing Authority Fund. The Richmond Housing Authority Fund accounts for
all funds provided by the Department of Housing and Urban Development ( HUD) to assist low
income families in obtaining decent, safe and sanitary housing. The Richmond Housing
Authority, a component unit of the City, manages this fund.
Port of Richmond Fund. The Port of Richmond Fund accounts for operations of the Port
of Richmond, a public enterprise established by the City and administered as a department of
the City, including its operation of marine terminal facilities and commercial property rentals.
Municipal Sewer Fund. The Municipal Sewer Fund accounts for all financial transactions
relating to the City’s wastewater and collection services.
Fiduciary Funds
Fiduciary funds are used to account for resources that are held by the government as a
trustee or agent for parties outside the government and cannot be used to support the
government’s own programs. The City reports the following fiduciary funds:
Pension Trust Funds. The Pension Trust Funds were established to account for
revenues and expenditures related to City retirees’ pension plans. The City administers the
activities of certain pension funds on behalf of retirees including the following closed pension
plans of the City: Pension Reserve, General Pension, Police and Firemen Pension and Garfield
Pension. All current and future City employees are enrolled in CalPERS ( California Public
Employee’s Retirement System). CalPERS manages all of the financial activities related to the
pension plans offered by the City to current and future City employees.
Agency Funds. The various agency funds are used to maintain records of assets and
the respective funds’ financial activities on behalf of a third party. The City does not make any
decisions relating to the uses of the assets in the agency funds.
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FY2010- 11 Budget
Financial Policies
The financial policies of the City are summarized below. Copies of the Reserves Policy,
Debt Policy, Swap Policy and Investment Policy can be obtained from the City’s website.
Reserves Policy
In Fiscal Year 2004- 05, the City Council established a $ 10 million general fund
contingency reserve policy. Although the policy called for the contingency reserve to be fully
funded over a period of five fiscal years, the City fully funded the contingency reserve, in part by
depositing $ 8 million from one- time revenue sources, ahead of schedule during Fiscal Year
2005- 06. In April 2007, the City Council adopted an update to the policy, providing for a
minimum cash reserve of 15% of general fund expenditures, which would equate to
approximately $ 16.9 million for Fiscal Year 2007- 08, in accordance with guidelines established
by the Government Finance Officers Association. The reserve can be temporarily reduced to
7% in times of emergency, but must be restored thereafter.
The City’s current $ 10 million contingency reserve equals approximately 8.9% of
budgeted general fund expenditures for Fiscal Year 2006- 07. The City plans to reach the 15%
target reserve level by retaining investment earnings on the reserve corpus each fiscal year in
the reserve account until the target is reached.
Debt Policy
The City’s Debt Policy limits General Fund net debt service to 10% of General Fund
revenues and sets forth detailed debt management and refunding practices. The City is in
compliance with the Debt Policy for Fiscal Year 2007- 08, with its net debt service equal to
approximately 3.92% of General Fund revenues. The debt ratio is expected to decrease to
1.52% in Fiscal Year 2007- 08 following issuance of the Series 2007 Bonds, reflecting the fact
that a significant portion of the interest on the Series 2007 Bonds is capitalized during Fiscal
Year 2007- 08. Net debt service is expected to peak at 4.95% of General Fund revenues in
Fiscal Year 2010- 11, assuming no further issuance of debt by the City. See “ DEBT SERVICE
SCHEDULE” on page X- 5.
Structural Balance Policy
In connection with its budget preparations for Fiscal Year 2004- 05, the City Council
adopted a policy to maintain structurally balanced budgets whereby one- time funds can be
spent only on one- time uses and ongoing funds can be spent on ongoing ( or one- time) uses. In
addition, budget enhancements can be approved only if a new source of permanent revenues is
received that will cover the future cost of such enhancements. The City is in compliance with
the Structural Balance Policy.
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FY2010- 11 Budget
Swap Policy
The City is authorized under California Government Code Section 5922 to enter into
interest rate swaps to reduce the amount and duration of rate, spread, or similar risk when used
in combination with the issuance of bonds. In May 2006, the City Council adopted a
comprehensive interest rate swap policy ( the “ Swap Policy”) to provide procedural direction to
the City, the Richmond Housing Authority, the Richmond Community Redevelopment Agency
and the Richmond Joint Powers Finance Authority regarding the utilization, execution, and
management of interest rate swaps and related instruments ( collectively, “ interest rate swaps”).
Periodically, but at least annually, the City will review the Swap Policy and will make
modifications as appropriate due to changes in the business environment or market conditions.
The City undertook interest rate swaps in connection with its 2006 Wastewater Bonds,
Richmond Community Redevelopment Agency Series 2007 Bonds, and the Lease Revenue
Series 2007 Bonds.
Investment Policy
The City’s investment policy ( the “ Investment Policy”) provides guidelines for City
officers charged with the investment of idle cash to ensure prudent investment and cash
management practices. The Investment Policy establishes three criteria for selecting
investment vehicles: safety, liquidity and yield. The Investment Policy states that an adequate
percentage of the portfolio should be maintained in liquid short- term securities that can be
converted to cash if necessary to meet disbursement requirements and that yield or “ rate of
return” on an investment should be a consideration only after the requirements of safety and
liquidity are met.
Budget
Budgetary Accounting
The City adopts a budget annually to be effective July 1, for the ensuing fiscal
year. The budgets are adopted on a basis substantially consistent with generally
accepted accounting principles ( GAAP). Budgeted expenditures are adopted through
the passage of a resolution. This resolution constitutes the maximum authorized
expenditures for the fiscal year and cannot legally be exceeded except by
subsequent amendments of the budget by the City Council.
The City uses an encumbrance system as an extension of normal budgetary
accounting for the General Fund, special revenue funds, and capital projects funds.
Under this system, purchase orders, contracts, and other commitments for the
expenditure of monies are recorded in order to reserve that portion of applicable
appropriations. Encumbrances outstanding at year- end are recorded as reservations
of fund balance since they do not constitute expenditures or liabilities.
Unencumbered and unexpended appropriations lapse at year- end.
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FY2010- 11 Budget
Budget Development Process
The budget development process is the formal method through which the City
establishes its program priorities, goals and service levels for the upcoming fiscal year.
Through the budget development process, policy is set, programs are established, service
levels are expressed, performance measures are articulated, and resources are identified.
The “ budgetary” method of accounting is used for preparing the City’s budget. The
budget is a plan of revenue and expense activities for the fiscal year and is intended to provide
a clear, concise, and coordinated financial program to attain the City’s goals and objectives.
Revenue estimates are derived using historical and economic data on the state and local levels.
The budget should be balanced with current revenues equal to or greater than current
expenditures.
Responsibilities:
1. The Director of Finance has the overall administrative responsibility for planning,
coordinating, analyzing, preparing and issuing the budget.
2. Each Department Director is responsible for preparing and submitting the budget for the
department and its subsidiary divisions in accordance with the budget instructions.
3. The City Manager, in close consultation with the division and department directors, is
responsible for making the final determination of the proposed budget to be submitted
for approval to the City Council.
4. The City Council is responsible for approving the annual operating budget.
Preparing the Budget:
1. As a general rule, from October to December, the City Manager, Assistant City Manager,
the Director of Finance, and Budget Division hold a series of planning meetings to
analyze financial performance and determine preliminary budget guidelines for the
upcoming fiscal year.
2. Following the planning meetings, the Director of Finance prepares strategy
recommendations for the upcoming budget and presents them to the City Manager.
3. The City Manager, Assistant City Manager, and the Director of Finance make a final
determination of the budget strategy and guidelines.
4. In January and February, the Budget Division drafts the budget guidelines, instructions,
supporting materials, forms and worksheets, and distributes them to all departments and
divisions responsible for budget preparation.
The budget guidelines are based on financial information that includes:
a. New budget policies for the upcoming fiscal year.
b. Department worksheets with historical actual and proposed operating
revenue and expenses.
c. Variance analysis ( actual versus budgeted financial activity) and forecast
analyses.
5. The Budget Division coordinates a series of workshops to provide technical assistance
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FY2010- 11 Budget
to staff who are involved in preparing budgets for their departments or divisions.
6. Under the direction of the department director, departments and divisions prepare their
budgets.
a. Budgets are expected to conform to the standards set forth in the Budget
Guidelines and Instructions manual.
b. Should the budget deviate from those standards, the department or division
prepares a justification.
c. If a department’s proposed budget includes new programs, the department
includes information and justification on the programs including amounts that
will be required to fund their implementation.
7. When the division and department budgets are completed, the department director
reviews them and forwards them to the Budget Division.
8. The Budget Division compiles the divisional and departmental budgets into a draft for a
single City- wide budget, analyzing all revenue and expenditure projections to ensure that
they meet the City’s goals and objectives, adhere to the budget guidelines, and that no
category has been overlooked.
9. The Budget Division presents to the City Manager and the Director of Finance the
completed draft budget and a master list of departments’ proposed new programs.
10. The City Manager, Director of Finance, and department directors meet between March
and the end of April to review the draft budget, make necessary adjustments, and
determine which of the proposed new programs will be presented to the City Council for
adoption. These meetings are an opportunity for each department and division to
present their proposed budget and their justifications for new programs, and to enhance
senior management’s knowledge of operational needs.
11. When the draft budget has been approved by the City Manager, Assistant City Manager,
and the Director of Finance, the adjusted divisional and departmental budgets are
returned to the department directors for their information and acknowledgement.
12. In early May, the Budget Division compiles a brief summary of the draft budget and
sends a copy to the City Council pursuant to the applicable City resolution.
13. The Budget Division distributes the draft budget summary to the City Council. At the May
City Council meeting, the department directors hold a work session to inform the City
Council about the budget and the strategies and the financial data upon which it is
based.
14. Based upon the City Council’s comments, the Budget Division may subsequently revise
the draft budget.
15. Public hearings are conducted on the proposed budgets to review all
appropriations and sources of financing.
16. At its June meeting, the City Council formally adopts the budget. Once adopted, the
budget is the City Council approved operational plan for the ensuing fiscal year.
Monitoring the Budget:
1. Once in place, the adopted budget becomes the main internal control document used to
monitor and manage the City’s financial position.
2. Expenditures are controlled at the fund level for all budgeted departments
within the City. This is the level at which expenditures may not legally exceed
appropriations.
3. Finance provides a Monthly Revenue and Expenditures Report to the Finance
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FY2010- 11 Budget
Committee indicating revenue and expenditures for the month and year to date.
4. Department directors review the reports and prepare written explanations of significant
variances between actual revenues and expenditures and the budget projections. These
data are intended to help department directors control expenditures and maximize
revenue.
5. After receiving the Monthly Revenue and Expenditures Report for the quarter ending
month, department directors may submit new appropriation requests and adjustments to
the adopted budget. The Budget Division prepares monthly Variance Reports for City
Council and with approval of the City Manager, Assistant City Manager, and Finance
Director, may include requested appropriation changes and/ or adjustments for the
approval of the City Council.
6. Throughout the year, department directors assist their divisions and departments in
taking any necessary corrective action to control costs.
Budget Amendments:
Amendments to the budget may be made throughout the fiscal year. A mid- year budget
review is conducted and presented to the City Council in January. Appropriations of new monies
or transfers between funds require formal action through City Council resolution. Any
amendment or transfer of appropriations between object group levels within the same
department must be authorized by the Finance Director or his/ her designee. Any amendment to
the total level of appropriations for a fund or transfers between funds must be approved by the
City Council. Supplemental appropriations financed with unanticipated revenues during the
year must be approved by the City Council.
Capital Planning
Each year the City adopts a five- year Capital Improvement Plan (“ CIP”) containing a
forecast of capital improvement needs and funds identified to meet those needs during the
current budget fiscal year and the next four fiscal years. The CIP for Fiscal Years 2010- 11
through 2014- 15 identifies approximately $ 19.5 million of funded capital improvement projects in
the proposed fiscal year, and approximately $ 238 million of unfunded capital improvement
projects. The CIP is available from the City’s website.
Five- Year Strategic Business Planning
The City of Richmond’s Five- Year Strategic Business Plan ( 5YSBP) is a distinct
document that integrates strategic planning and budgeting. Strategic planning addresses the
needs of the citizens and Council as a whole by defining what is to be accomplished through the
use of its resources. It allows staff to identify future challenges and opportunities, causes of
fiscal imbalances, and strategies to secure financial sustainability.
The 5YSBP was presented and adopted by the City Council in October 2009. The
complete document is available from the City’s website at www. ci. richmond. ca. us/ 5YSBP. The
5YSBP was adopted to help the City Council assess the impact of policy decisions on the City’s
quality of life. As a blueprint for the future, the 5YSBP outlines the City’s goals and evaluates its
financial capability to achieve them. The 5YSBP outlines the City’s adopted strategic goals:
maintain and enhance the physical environment; promote a safe and secure community;
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FY2010- 11 Budget
promote economic vitality; promote sustainable communities; and promote effective
government.
On a quarterly basis, the City Manager meets with the various Department Directors and
their staff to discuss the status, future activity, and success indicators for each objective.
Through the City Council’s continued leadership, Richmond will continue to fulfill its
strategic goals, ensuring the community’s quality of life.
Long- Term Financial Planning
The City is in the process of developing a Long- Term Financial Plan ( LTFP). Long- term
financial planning is used to identify future financial challenges through financial forecasting and
analysis, and then, based on that information, to devise strategies to achieve financial
sustainability. Benefits of Long- term Financial Planning include: Balanced Budgets; Reduce
Conflict During Budgeting; Sustainable Growth; Manage Low, No, or Negative Growth; Stable
Tax Rates; and Better Service Planning.
Implementation of the Long- Term Financial Plan is planned for July 2011.
Major General Fund Revenue Sources
Following is a discussion of the City’s principal general fund revenue sources: property
taxes, utility user taxes, sales and use taxes, documentary transfer tax and revenue from the
State. For Fiscal Year 2010- 11, the budget projects these principal sources to total
approximately $ 108.5 million.
General Fund Revenue Budget FY 2010- 11
Sales & Use Tax
$ 23,984,487
18%
Other Taxes
$ 8,070,000
6%
Property Tax
$ 25,550,000
19%
Other Revenue
$ 23,036,549
18%
Utility Users Tax
$ 50,924,399
39%
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FY2010- 11 Budget
Property Taxes and Assessed Valuations
The City utilizes the facilities of the County for the assessment and collection of property
related taxes for City purposes. The assessed valuation of property is established by the County
Assessor and reported at 100% of the full cash value as of January 1, except for public utility
property, which is assessed by the State Board of Equalization. City property related taxes are
assessed and collected at the same time and on the same tax rolls as are county, school, and
special district taxes.
The County collects the ad valorem property taxes. Taxes arising from the basic one
percent levy are apportioned among local taxing agencies on the basis of a formula established
by State law in 1979. Under this formula, the City receives a base year allocation plus an
allocation on the basis of growth in assessed value ( consisting of new construction, change of
ownership and inflation). Taxes relating to voter- approved indebtedness are allocated to the
relevant taxing agency. Taxes relating to voter- approved pension costs are allocated to the
taxing agency. Beginning in Fiscal Year 1990- 91 ( with the adoption of new State legislation),
the County has deducted the pro- rata cost of collecting property taxes from the City’s allocation.
The California Community Redevelopment Law authorizes redevelopment agencies to
receive the allocation of tax revenues resulting from increases in assessed valuations of
properties within designated project areas. In effect, the other local taxing authorities realize tax
revenues from such properties only on the base- year valuations, which are frozen at the time a
redevelopment project area is created. The tax revenues which result from increases in
assessed valuations flow to the redevelopment areas. The City has created redevelopment
project areas pursuant to State law. Generally, funds must be spent within the redevelopment
areas in which the tax increment revenues were generated and may only be spent on projects
which qualify under State redevelopment law.
As previously discussed, pursuant to Article XIIIA of the California Constitution, annual
increases in property valuations by the County Assessor are limited to a maximum 2% unless
properties are improved or sold. Transferred properties and improvements are assessed at
100% of full cash value. Therefore, the County tax rolls do not reflect values uniformly
proportional to market values.
Business inventories are exempt from property taxation and are not included in the
values shown in the following tables. Also excluded is the first $ 7,000 of the value of owner
occupied residences, pursuant to the homeowners’ exemption under State law.
“ Secured” property is real property which in the opinion of the County Assessor can
serve as a lien to secure payment of taxes. “ Utility” property is any property of a public utility
which is assessed by the State Board of Equalization rather than the County Assessor, and
which is also “ secured” property.
Property tax receipts collected for the City by the County are set forth in the chart below.
In preparing its annual budgets, the City forecasts property taxes based on each of the specific
categories of receipts ( secured and unsecured, current and delinquent receipts, supplemental,
and State replacement funds). Current receipts are derived from the County Assessor’s
estimate of growth in assessed valuation, adjusted for estimates in growth for redevelopment
project areas. Estimates of other property tax receipts are primarily based on historical
collections.
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FY2010- 11 Budget
City of Richmond
Property Tax Levies and Collections
Last Ten Fiscal Years
Teeter Plan. The City is located within a county that is following the “ Teeter Plan”
( defined below) with respect to property tax collection and disbursement procedures. Under this
plan, a county can implement an alternate procedure for the distribution of certain property tax
levies on the secured roll pursuant to Chapter 3, Part 8, Division 1 of the Revenue and Taxation
Code of the State of California ( comprising Section 4701 through 4717, inclusive), commonly
referred to as the “ Teeter Plan.”
Generally, the Teeter Plan provides for a tax distribution procedure by which secured roll
taxes and assessments are distributed to taxing agencies within the county included in the
Teeter Plan on the basis of the tax levy, rather than on the basis of actual tax collections. The
County then receives all future delinquent tax payments, penalties and interest, and a complex
tax redemption distribution system for all participating taxing agencies is avoided. While the
County bears the risk of loss on delinquent taxes that go unpaid, it benefits from the penalties
associated with these delinquent taxes when they are paid. In turn, the Teeter Plan provides
participating local agencies with stable cash flow and the elimination of collection risk. The
constitutionality of the Teeter Plan was upheld in Corrie v. County of Contra Costa, 110 Cal.
App. 2d 210 ( 1952). The County was the first Teeter Plan county in the State when the Teeter
Plan was enacted by the State Legislature in 1949.
The valuation of property is determined as of January 1 each year and equal
installments of tax levied upon secured property become delinquent on the following December
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FY2010- 11 Budget
10 and April 10. Taxes on unsecured property are due May 15 and become delinquent
August 31.
Although the City receives its entire secured tax levy amount each year under the Teeter
Plan, an indication of actual tax collections can be obtained from the history of collections of all
entities levying taxes within the City limits.
Largest Taxpayers. Set forth in the following table are the ten largest secured taxpayers in
the City for the Fiscal Year ending June 30, 2009, based on assessed valuations within the City.
CITY OF RICHMOND
LARGEST PROPERTY TAX PAYERS
Fiscal Year 2008- 09
Property Owner Type of Business Assessed
Valuation( 1)
Total( 2)
Chevron USA Industry $ 3,806,016 27.88%
Lennar Emerald Marina Shores Residential 130,137 0.95%
Richmond Parkway Associates Residential 122,770 0.90%
Bayer Healthcare Pharm., Inc. Industrial 114,424 0.84%
DDRM Hilltop Plaza, LP Commercial 88,858 0.65%
Richmond Essex, LP Residential 67,859 0.50%
Richmond Associates Commercial 63,727 0.47%
Crescent Park EAH, LP Residential 48,444 0.35%
Cherokee Simeon Venture I, LLC Commercial 46,837 0.34%
Foss Maritime Company Unsecured 45,889 0.34%
Total $ 4,534,961 27.66%
( 1) In Thousands
( 2) Based on total net assessed value of $ 10,048,259 ( in thousands)
Sources: City of Richmond Comprehensive Annual Financial Report for the Year Ended June
30, 2009.
Utility Users Tax
The City collects a tax ( the “ Utility Users Tax”) from utility users within the City’s
boundaries. Such users are charged 10% of the total bill for electricity and gas services, and
9.5% of the total bill for phone and cable television services. The tax is not applicable to State,
County, or City agencies, insurance companies or banks. The Utility Users Tax represented the
largest revenue source for the City in Fiscal Year 2008- 09.
The Richmond Municipal Code Section 13.52.100 provides that any electric service user
may annually elect to pay a maximum Utility Users Tax that is calculated as the base amount of
$ 1,148,137.54 for each percent of tax imposed for any tax year, which base amount is then
adjusted annually by that percentage which is ninety percent ( 90%) of the total percentage of
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FY2010- 11 Budget
change in the United States Department of Labor, Bureau of Labor Statistics’ Gas ( piped) and
Electric Consumer Price Index For All Consumers Urban for the San Francisco/ Oakland/ San
Jose Area calculated on the basis of the two consecutive and most recently completed years for
which data is available from the United States Department of Labor. In order to elect to pay the
maximum Utility Users Tax, a user of the electric service must enter into an agreement with the
City Tax Administrator prior to the commencement of the tax year to pay the maximum tax
liability directly to the City during the tax year. No portion of the maximum Utility Users Tax is
refundable in the event the service user subsequently determines that its tax liability under this
chapter would have been less than the maximum Utility Users Tax calculated as described
above.
-
10,000,000
20,000,000
30,000,000
40,000,000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
Utility Users Tax
Cable TV TX
Gas & Electric US TX
Telephone
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FY2010- 11 Budget
Sales and Use Taxes
The sales tax is an excise tax imposed on retailers for the privilege of selling tangible
personal property. The use tax is an excise tax imposed on a person for the storage, use or
other consumption of tangible personal property purchased from any retailer. The proceeds of
sales and use taxes ( collectively, “ Sales Tax”) imposed within the boundaries of the City are
distributed by the State to various agencies as shown below in the table below. The total Sales
Tax rate for the City currently is 9.75% and is allocated as follows:
Composition of 9.75% Sales Tax Rate
State of
California
6.75%
CCC
Transportation
Authrotiy
0.50%
Contra
Costa
County
0.25%
BART
0.50%
City of
Richmond
1.75%
Source: California State Board of Equalization.
0
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
Sales Tax
Series1 13,198,303 11,514,872 11,441,754 14,842,692 25,402,25 28,217,895 29,005,711 27,922,69 7,989,370 8,397,089
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
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FY2010- 11 Budget
Documentary Transfer Tax
The City collects a tax ( the “ Documentary Transfer Tax”) on all transfers by deeds,
instruments, writings or any other document by which lands, tenements, or other interests in real
property are sold at a rate of $ 7.00 for each $ 1,000 or fractional part thereof of the
consideration.
Major Non- General Fund Revenue Sources
Following is a discussion of the City’s principal non- general fund revenue sources:
loan/ bond proceeds, charges for services, property taxes, federal grants and capital
contribution. For Fiscal Year 2010- 11, the budget projects these individual non- general fund
revenue sources to total approximately $ 241.1 million.
Loan/ Bond Proceeds
Richmond Joint Powers Financing Authority Lease Revenue Refunding Bonds, Series
2010 ( Civic Center)/ Richmond Community Redevelopment Bonds, Series 2010A
On November 29, 2009, the Richmond Joint Powers Financing Authority issued Series
2010 Lease Revenue Refunding Bonds in the amount of $ 89,795,000. The proceeds from the
Bonds were used to refund the Richmond Joint Powers Financing Authority Lease Revenue
Bonds, Series 2007. Bonds in the principal amount of $ 87,086,910 have been recorded as
governmental activities debt, and $ 2,708,090 has been recorded as business- type activities.
Loan/ Bond
Proceeds,
$ 121,199,131
Capital
Contribution,
$ 8,762,705
Property
Taxes,
$ 37,383,088
Charges for
Services,
$ 64,626,540
Federal
Grants,
$ 9,102,493
A- 41
FY2010- 11 Budget
On April 3, 2010, the Richmond Community Redevelopment Agency issued Series
2010A Tax Allocation Refunding Bonds in the amount of $ 33,740,000. The proceeds from the
Bonds were used to refund the Richmond Community Redevelopment Agency Tax Allocation
Bonds, Series 2007A. The Civic Center Bond of $ 87 million and RCRA Bond of $ 33 million
represent majority of the Loan/ Bond Proceeds for FY 2009- 10. These bonds are one- time
revenues that are not projected to occur annually.
Charges for Services
These charges adhere from three main departments of the City of Richmond – the
human resources, engineering, and public works departments. The Human Resources
department receives revenue from general liability indirect cost allocations and departmental
worker’s compensation reimbursements. These general liability allocations are based on the
annual actuarial study and program expenses while worker’s compensation reimbursements
vary from year to year. Engineering generates revenue from wastewater sewer charges and for
capital improvement work. The Wastewater sewer division receives revenues from fixed fees
from residential, commercial, and industrial users as set by ordinance. While the residential
fees are fixed based on the number of users, commercial and industrial pay a flat fee and a flow
based fee. These non- residential fees ( commercial & residential) are based on prior year
usage. Engineering charges for services it renders to other departments for projects they
perform. The Public Works department revenues come from internal service fund charges
which include maintenance pool allocation, facility maintenance, and utilities. Facility
maintenance allocations were determined based on square footage of the facilities and the
frequency in which they were cleaned by the custodial staff; revenue includes 100% salaries
and benefits for all Facilities Maintenance personnel with the exception of the Electricians.
Utilities allocations were based on actual cost from the previous year. Maintenance pool –
allocations were determined based on square footage and a formula to create an average rate
for maintenance per square foot.
Property Taxes
The property taxes received outside the General Fund is from tax increment, special
assessment tax ( assessment district, floating lien), pension override, and secured and
unsecured property taxes. The tax increment is collected and used in the Richmond
Community Redevelopment Agency ( RCRA) for the revitalization of physical, economic and
social conditions of blighted areas and community enhancing programs to improve the general
welfare and enhance the quality of life in the community. The other revenues are used on debt
service, retirement benefits, bank fees, and other miscellaneous expenses. Projections of tax
increment revenues are from hiring an outside consulting agency with assumptions from the
assessor’s office. Assessed valuation determines the revenue from the special assessment tax
each year. Pension override is a fixed rate of tax levied upon the taxable and personal property
within the taxing districts. For secured property taxes - revenue is generated when the Assessor
establishes the value of property ( land or structures) on January 1st. This value is multiplied by
the tax rate then some special charges are added i. e. sewer assessment charges. Unsecured
property taxes are taxes against businesses for property that can be relocated such as business
equipment, planes, and boats. The unsecured tax revenue comes from the prior year secured
tax on January 1st multiplied by the tax rate.
A- 42
FY2010- 11 Budget
Federal Grants
A substantial amount of the federal grants received during FY 09- 10 came from the
American Recovery & Reinvestment Act of 2009. While some recurring grants are easy to
estimate future revenues it’s often difficult to forecast new grant revenues several years out.
Employment & Training applied for and received several grants including the Brownsfield Job
Training Grant from USEPA and the Construction Transfer Grant from the Department of Labor.
The Richmond Community Redevelopment Agency ( RCRA) received two grants from HUD for
the Neighborhood Stabilization program and the Homeless Prevention Shelter. RCRA was also
awarded a grant from the Economic Development Administration. The City of Richmond will
continue to explore and apply for grants in the future to better help serve our communities.
Capital Contribution
The revenue from capital contribution came from the Port of Richmond department and
the Wastewater division of Engineering department. These were one- time transfers to correct
fixed assets in the balance sheet. This transfer does not occur on an annual basis.
Pension Plans
The City contributes to the California Public Employees’ Retirement System (“ PERS”) as
well as three separate City- administered, single- employer, defined- benefit pension plans – the
General Pension Plan, the Police and Firemen’s Pension Plan and the Garfield Pension Plan.
California Public Employees’ Retirement System
The City contributes to PERS, an agent, multiple- employer, public employee, defined
benefit, pension plan. PERS provides retirement and disability benefits, annual cost- of- living
adjustments, and death benefits to plan members and beneficiaries. PERS acts as a common
investment and administrative agent for participating public entities within the State of California.
Benefit provisions and all other requirements are established by state statute and city
ordinance. Copies of PERS’ annual financial report may be obtained from their Executive
Office: 400 P Street, Sacramento, CA 95814.
Funding Policy: Miscellaneous Plan participants are required to contribute 8% of their
annual covered salary, while Safety Plan participants are required to contribute 9% of their
annual covered salary. The City makes the contributions required of City employees on their
behalf and for their account. The City as employer was required to contribute for the period
from July 1, 2005 to January 31, 2006 at an actuarially determined rate of 20.417% and
34.045% of annual covered payroll for miscellaneous and safety employees, respectively. The
employer contribution rate was changed on February 1, 2006. From February 1, 2006 to June
30, 2006, the City was required to contribute at an actuarially determined rate of 11.328% and
16.485% of annual covered payroll for miscellaneous and safety employees, respectively in part
reflecting the City’s prepayment of its UAAL from proceeds of pension obligation bonds in 2005.
The contribution requirements of plan members and the City are established and may be
amended by PERS.
General Pension Plan. The General Pension Plan funds retirement and other benefits
payable to 36 retirees who are not covered by PERS. The General Pension Plan is closed to
A- 43
FY2010- 11 Budget
new membership, and all of its current members are retired. Benefits are funded from the
assets of the General Pension Plan and from related investment earnings. The City is required
under its charter to contribute the remaining amounts necessary to fund the General Pension
Plan using the Entry Age Normal Cost actuarial cost method as specified by ordinance.
Police and Firemen’s Pension Plan. The Police and Firemen’s Pension Plan is a defined
benefit pension plan covering 98 police and fire personnel employed by the City prior to October
1964. The Police and Firemen’s Pension Plan is closed to new membership, and substantially
all of its current members are retired. Funding for the Police and Firemen’s Pension Plan is
provided from the Pension Reserve Trust Fund. Employees eligible under the Police and
Firemen’s Pension Plan were vested after five years of service, and members were allowed
normal retirement benefits after 25 or more continuous years of service. The City is required
under its charter to contribute the remaining amounts necessary to fund the Police and
Firemen’s Pension Plan using the Entry Age Normal Cost actuarial cost method as specified by
ordinance. The City has established the Pension Reserve Trust Fund, to which a portion of the
proceeds of an incremental property tax levy approved by the citizens of the City are credited,
for the payment of benefits under the Police and Firemen’s Pension Plan as well as other pre-
1978 benefits approved for general safety and miscellaneous employees enrolled in PERS.
Garfield Pension Plan. The City maintains the Garfield Pension Plan to fund defined
retirement and other benefits due to a retired Chief of Police of the City, pursuant to a
contractual agreement. Retirement and other benefits are paid from the assets of the Garfield
Pension Plan and from related investment earnings.
Postretirement Health Care Benefits
In addition to the retirement and pension benefits described above, the City provides
postretirement health care benefits (“ OPEB Obligations”), in accordance with City ordinances, to
all employees who retire from the City on or after attaining retirement age ( 50 for police and fire
employees, and 55 for all other employees) and who have at least ten years of service. At
June 30, 2006, 118 retirees met those eligibility requirements.
Risk Management
The City is exposed to various risks of loss related to torts, theft of, damage to, and
destruction of assets, errors and omission, injuries to employees, natural disasters, and inverse
condemnation. The City began self- insuring its workers’ compensation and its general and auto
liability in 1976. The City has chosen to establish risk financing internal service funds where
assets are accumulated for claim settlements associated with the above risks of loss up to
certain limits. Excess coverage for the above- mentioned risk categories excluding wrongful
termination, sexual harassment, and inverse condemnation is provided by policies with various
commercial insurance carriers. Self- insurance and insurance company limits are as follows:
Type of Coverage Self Insurance Commercial Insurance
Carrier
Workers’ compensation for public safety
employees
Up to $ 1,000,000 per
claim
$ 24,000,000 in excess of
self- insured retention
Workers’ compensation for general
employees
Up to $ 1,000,000 per
claim
$ 24,000,000 in excess of
self- insured retention
A- 44
FY2010- 11 Budget
Annual Appropriations Limit
Article XIIIB of the State Constitution, more commonly referred to as the Gann Initiative
or Gann Limit, and subsequent implementation legislation requires that the City of Richmond
limit each fiscal year's appropriations of the proceeds of taxes to the amount of such
appropriations in Fiscal Year 1978- 79 as adjusted for changes in the cost of living and
population. Section 7910 of the Government Code requires each local government to establish
by resolution its appropriations limit for each fiscal year. The City's limitation is calculated every
year and it is established by a resolution of the City Council as a part of the Annual Operating
Budget. Resolution No. 69- 10 was approved on June 15, 2010 establishing the City of
Richmond's appropriation limit. Below is the calculation.
Fiscal
Year
Population
Percent
Change
Per Capita
Inflation
Change
Factor
Annual
Growth
Factor
Annual
Adjustment
Annual
Appropriatio
ns Limit
2010- 11 1.0110 0.9746 0.9853 -$ 4,104,665 $ 275,516,105
2009- 10 1.0116 1.0062 1.0179 $ 4,909,616 $ 279,620,770
2008- 09 1.0136 1.0429 1.0571 $ 14,834,645 $ 274,711,154
2007- 08 1.0113 1.0442 1.0560 $ 13,781,204 $ 259,876,509
2006- 07 1.0100 1.0396 1.0500 $ 11,717,931 $ 246,095,305
2005- 06 1.0118 1.0526 1.0650 $ 14,308,996 $ 234,377,374
2004- 05 1.0112 1.0328 1.0444 $ 9,349,060 $ 220,068,378
2003- 04 1.0143 1.0231 1.0377 $ 7,661,441 $ 210,719,318
2002- 03 1.0176 0.9873 1.0047 $ 945,176 $ 203,057,878
2001- 02 1.0171 1.0782 1.0966 $ 17,810,457 $ 202,112,702
2000- 01 1.0061 1.0491 1.0555 $ 9,690,847 $ 184,302,245
The City and Redevelopment Agency anticipate that their combined tax allocations for
FY2010- 11 will be approximately $ 221,584,266, which is below the authorized spending limit of
$ 275,516,105. Additional appropriations to the budget funded by non- tax sources such as
beginning fund balances, grants or service charges are unaffected by the appropriations limit.
A- 45
A- 46
City of Richmond
FY2010- 11 Summary of Revenue and Expenditures
By Type
General Fund Other Operating Special Revenue Capital Improvement Debt Service Enterprise Funds Internal Service Redevelopment Housing Authority All Fund Groups
Revenue:
30 PROPERTY TAXES $ 25,550,000 $ 1,249,979 $ 12,238,888 $ 5,787,162 $ 10,000 $ 17,048,000 $ 61,884,029
31 SALES & USE TAX $ 23,984,487 $ 23,984,487
32 UTILITY USERS TAX $ 50,924,399 $ 50,924,399
33 OTHER TAXES $ 7,710,000 $ 7,710,000
34 LICENSES, PERMITS& FEES $ 4,005,500 $ 4,564,539 $ 764,000 $ 24,894 $ 240,000 $ 126,000 $ 9,724,933
35 FINES & FORFEITURES $ 300,000 $ 342,000 $ 20,000 $ 500 $ 662,500
36 USE OF MONEY& PROPERTY $ 530,000 $ ( 37,188) $ 8,000 $ 440,113 $ 400,000 $ 282,650 $ 715,860 $ 2,339,435
37 CHARGES FOR SERVICES $ 936,000 $ 4,531,890 $ 3,719,356 $ 17,494,548 $ 35,816,074 $ 62,497,868
38 OTHER REVENUE $ 2,776,667 $ 584,863 $ 1,080,000 $ 193,200 $ 50,000 $ 775,000 $ 1,133,200 $ 6,592,930
39 RENTAL INCOME $ 618,200 $ 16,176 $ 7,004,113 $ 5,487,763 $ 13,126,252
3A INTERGOV STATE TAXES $ 360,000 $ 1,690,700 $ 2,050,700
3B INTERGOV FED GRANT $ 1,788,067 $ 5,856,473 $ 6,574,024 $ 4,896,000 $ 26,200,432 $ 45,314,996
3C INTERGOV STATE GRANT $ 368,000 $ 4,210,378 $ 166,970 $ 1,506,640 $ 7,245,396 $ 13,497,384
3D INTERGOV OTHER GRANT $ 1,158,231 $ 755,034 $ 1,995,193 $ 639,000 $ 57,632,000 $ 62,179,458
3H PENSION STABILIZATION REVENUE $ 2,671,409 $ 2,671,409
60 PROCEEDS FROM SALE OF PROPERTY $ 25,000 $ 25,000
61 LOAN/ BOND PROCEEDS $ -
Total Estimated Revenue $ 119,876,320 $ 22,477,341 $ 15,032,892 $ 5,657,540 $ 12,577,927 $ 39,683,431 $ 36,581,934 $ 80,477,000 $ 32,821,395$ 365,185,780
Expenditures:
40 SALARIES & WAGES $ 62,675,046 $ 8,318,683 $ 54,351 $ 161,523 $ 1,748,567 $ 7,875,043 $ 2,384,507 $ 2,457,056 $ 85,674,776
41 BENEFITS $ 27,388,340 $ 4,331,526 $ 4,993,136 $ 83,375 $ 924,170 $ 4,206,162 $ 1,259,762 $ 1,315,074 $ 44,501,545
VACANCY SAVINGS $ -
42 PROFESSIONAL & ADMINISTRATIVE $ 4,964,648 $ 3,071,196 $ 1,548,786 $ 156,543 $ 7,164,260 $ 3,268,803 $ 670,310 $ 1,575,000 $ 22,419,547
43 OTHER OPERATING $ 5,619,888 $ 400,228 $ 48,870 $ 1,616,000 $ 329,942 $ 2,611,772 $ 321,630 $ 21,337,818 $ 32,286,149
44 UTILITIES $ 1,569,677 $ 299,042 $ 1,117,712 $ 1,243,890 $ 19,095 $ 864,500 $ 5,113,916
45 EQUIPMENT & CONTRACT SERVICES $ 2,270,860 $ 1,772,905 $ 231,500 $ 1,417,655 $ 195,500 $ 1,492,537 $ 206,025 $ 7,586,981
46 PROVISION FOR INSURANCE LOSSES $ 30,000 $ 13,209,402 $ 13,239,402
47 COST POOL $ 16,867,702 $ 5,091,278 $ 184,234 $ 2,760,275 $ 4,680,544 $ 978,342 $ 587,994 $ 31,150,369
48 ASSET/ CAPITAL OUTLAY $ 162,726 $ 3,713,569 $ 60,000 $ 15,603,467 $ 21,616,602 $ 3,879,960 $ 70,485,000 $ 2,150,000 $ 117,671,324
49 DEBT SERVICE EXPENDITURE $ 508,009 $ 13,942,757 $ 7,275,493 $ 1,590,596 $ 13,772,000 $ 1,558,856 $ 38,647,711
50 GRANT EXPENDITURES $ 25,000 $ 3,929,724 $ 500,637 $ 4,455,361
Total Estimated Expenditures $ 122,051,897 $ 30,928,151 $ 7,621,514 $ 19,038,563 $ 13,942,757 $ 43,162,521 $ 44,058,709 $ 90,096,671 $ 31,846,298$ 402,747,081
Other Financing Sources ( Uses)
90 OPER XFERS IN $ 11,689,115 $ 8,666,233 $ 843,887 $ 3,496,196 $ 24,695,431
91 OPER XFERS OUT $ 9,435,704 $ 65,000 $ 7,683,544 $ 424,863 $ 2,728,314 $ 4,358,006 $ 24,695,431
Net Transfers In/ Out $ 2,253,411 $ 8,601,233 $ ( 7,683,544) $ 419,024 $ 767,882 $ - $ ( 4,358,006) $ - $ -$ -
Total Estimated Other Financing Sources ( Uses) $ 2,253,411 $ 8,601,233 $ ( 7,683,544) $ 419,024 $ 767,882 $ - $ ( 4,358,006) $ - $ -$ -
Operating Surplus ( Deficit) $ 77,834 $ 150,423 $ ( 272,166) $ ( 12,961,999) $ ( 596,948) $ ( 3,479,090) $ ( 11,834,781) $ ( 9,619,671) $ 975,097 $ ( 37,561,301)
Estimated Beginning Balance: 7/ 1/ 2010 $ 4,715,702 $ ( 11,543,410) $ 1,470,451 $ 15,560,815 $ 7,487,905 $ 16,400,880 $ 21,598,123 $ 9,619,671 $ ( 1,580,000) $ 63,730,137
Estimated Ending Balance: 6/ 30/ 2011 $ 4,793,536 $ ( 11,392,987) $ 1,198,285 $ 2,598,816 $ 6,890,957 $ 12,921,790 $ 9,763,342 $ - $ ( 604,903)$ 26,168,836
B- 1
City of Richmond
FY2010- 11 Summary of Revenue and Expenditures
By Department
General Fund Other Operating Special Revenue Capital Improvement Debt Service Enterprise Funds Internal Service Redevelopment Housing Authority All Fund Groups
Revenue:
30 PROPERTY TAXES $ 25,550,000 $ 1,249,979 $ 12,238,888 $ 5,787,162 $ 10,000 $ 17,048,000 $ 61,884,029
31 SALES & USE TAX $ 23,984,487 $ 23,984,487
32 UTILITY USERS TAX $ 50,924,399 $ 50,924,399
33 OTHER TAXES $ 7,710,000 $ 7,710,000
34 LICENSES, PERMITS& FEES $ 4,005,500 $ 4,564,539 $ 764,000 $ 24,894 $ 240,000 $ 126,000 $ 9,724,933
35 FINES & FORFEITURES $ 300,000 $ 342,000 $ 20,000 $ 500 $ 662,500
36 USE OF MONEY& PROPERTY $ 530,000 $ ( 37,188) $ 8,000 $ 440,113 $ 400,000 $ 282,650 $ 715,860 $ 2,339,435
37 CHARGES FOR SERVICES $ 936,000 $ 4,531,890 $ 3,719,356 $ 17,494,548 $ 35,816,074 $ 62,497,868
38 OTHER REVENUE $ 2,776,667 $ 584,863 $ 1,080,000 $ 193,200 $ 50,000 $ 775,000 $ 1,133,200 $ 6,592,930
39 RENTAL INCOME $ 618,200 $ 16,176 $ 7,004,113 $ 5,487,763 $ 13,126,252
3A INTERGOV STATE TAXES $ 360,000 $ 1,690,700 $ 2,050,700
3B INTERGOV FED GRANT $ 1,788,067 $ 5,856,473 $ 6,574,024 $ 4,896,000 $ 26,200,432 $ 45,314,996
3C INTERGOV STATE GRANT $ 368,000 $ 4,210,378 $ 166,970 $ 1,506,640 $ 7,245,396 $ 13,497,384
3D INTERGOV OTHER GRANT $ 1,158,231 $ 755,034 $ 1,995,193 $ 639,000 $ 57,632,000 $ 62,179,458
3H PENSION STABILIZATION REVENUE $ 2,671,409 $ 2,671,409
60 PROCEEDS FROM SALE OF PROPERTY $ 25,000 $ 25,000
61 LOAN/ BOND PROCEEDS $ -
Total Estimated Revenue $ 119,876,320 $ 22,477,341 $ 15,032,892 $ 5,657,540 $ 12,577,927 $ 39,683,431 $ 36,581,934 $ 80,477,000 $ 32,821,395$ 365,185,780
Expenditures:
10 OFFICE OF THE MAYOR $ 474,342 $ 474,342
11 CITY COUNCIL $ 474,310 $ 474,310
12 POLICE COMMISSION $ 317,013 $ 317,013
13 CITY MANAGER'S OFFICE $ 2,009,259 $ 775,753 $ 2,785,012
14 CITY CLERK $ 592,930 $ 100,000 $ 692,930
15 CITY ATTORNEY $ 1,606,538 $ 1,606,538
16 PLANNING & BUILDING SERVICES $ 386,564 $ 5,941,644 $ 6,328,208
17 FINANCE $ 3,377,534 $ 111,331 $ 3,488,865
18 HUMAN RESOURCES $ 937,805 $ 16,870,556 $ 17,808,361
19 POLICE DEPARTMENT $ 64,152,488 $ 4,096,202 $ 1,128,126 $ 5,648,877 $ 75,025,693
20 FIRE DEPARTMENT $ 28,679,278 $ 832,990 $ 29,512,268
21 OFFICE OF NEIGHBORHOOD SAFETY $ 2,167,800 $ 2,167,800
22 ENGINEERING $ 8,867,850 $ 12,774,262 $ 15,297,300 $ 36,939,412
23 PUBLIC WORKS $ 11,908,795 $ 1,644,943 $ 842,035 $ 3,781,000 $ 15,424,709 $ 33,601,481
24 LIBRARY & CULTURAL SERVICES $ 6,217,039 $ 222,550 $ 60,000 $ 6,499,589
25 RECREATION DEPARTMENT $ 6,788,051 $ 1,551,844 $ 25,000 $ 8,364,895
26 INFORMATION TECHNOLOGY $ 1,165,492 $ 6,114,567 $ 7,280,059
27 EMPLOYMENT & TRAINING $ 8,825,668 $ 8,825,668
28 PORT OF RICHMOND $ 1,058,844 $ 26,552,857 $ 27,611,701
30 RICHMOND COMMUNITY REDEVELOPMENT AGENCY $ 90,096,671 $ 90,096,671
31 HOUSING AUTHORITY $ 31,846,298 $ 31,846,298
89 MARINA OPERATIONS $ 146,872 $ 146,872
91 NON- DEPARTMENTAL $ ( 8,037,849) $ 4,948,186 $ 13,942,757 $ 10,853,094
Total Estimated Expenditures $ 122,051,897 $ 30,928,151 $ 7,621,514 $ 19,038,563 $ 13,942,757 $ 43,162,521 $ 44,058,709 $ 90,096,671 $ 31,846,298$ 402,747,081
Other Financing Sources ( Uses)
90 OPER XFERS IN $ 11,689,115 $ 8,666,233 $ 843,887 $ 3,496,196 $ 24,695,431
91 OPER XFERS OUT $ 9,435,704 $ 65,000 $ 7,683,544 $ 424,863 $ 2,728,314 $ 4,358,006 $ 24,695,431
Net Transfers In/ Out $ 2,253,411 $ 8,601,233 $ ( 7,683,544) $ 419,024 $ 767,882 $ - $ ( 4,358,006) $ - $ -$ -
Total Estimated Other Financing Sources ( Uses) $ 2,253,411 $ 8,601,233 $ ( 7,683,544) $ 419,024 $ 767,882 $ - $ ( 4,358,006) $ - $ -$ -
Operating Surplus ( Deficit) $ 77,834 $ 150,423 $ ( 272,166) $ ( 12,961,999) $ ( 596,948) $ ( 3,479,090) $ ( 11,834,781) $ ( 9,619,671) $ 975,097 $ ( 37,561,301)
Estimated Beginning Balance: 7/ 1/ 2010 $ 4,715,702 $ ( 11,543,410) $ 1,470,451 $ 15,560,815 $ 7,487,905 $ 16,400,880 $ 21,598,123 $ 9,619,671 $ ( 1,580,000) $ 63,730,137
Estimated Ending Balance: 6/ 30/ 2011 $ 4,793,536 $ ( 11,392,987) $ 1,198,285 $ 2,598,816 $ 6,890,957 $ 12,921,790 $ 9,763,342 $ - $ ( 604,903)$ 26,168,836
B- 2
Operations
Bldging Engineering Code
General Hilltop Marina Bay Planning Cost Cost Enforcement
Fund Paratransit L& L L& L Recovery Recovery
CC PROJECT CODE CLASSIFICATION
ORG
FUND 0001 1003 1012 1015 1050 1051 1053
Estimated Beginning Balance 07/ 01/ 10 4 ,355,702 ( 727,411) 137,684 469,777 ( 3,080,313) ( 3,616,019) ( 1,715,990) ( 1,281,891)
- - - - - - - -
Wastewater Bond Proceeds - - - - - - - -
Housing Authority Debt Payment 3 60,000 - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
NEW BALANCE 4 ,715,702 ( 727,411) 137,684 469,777 ( 3,080,313) ( 3,616,019) ( 1,715,990) ( 1,281,891)
Revenues
30 Property Tax 25,550,000 - 788,064 461,915 - - - -
31 Sales Tax 23,984,487 - - - - - - -
32 Utility Users Tax 50,924,399 - - - - - - -
33 Other Taxes 7 ,710,000 - - - - - - -
34 Licenses, Permits and Fees 4 ,005,500 - - - 288,492 2,492,727 4 50,000 1,051,600
35 Fines, Forfeitures and Penalties 3 00,000 - - - - - - 340,000
36 Interest and Investment Income 5 30,000 ( 12,000) 10,812 - - - - -
37 Charges for Services 9 36,000 500 - - 165,077 20,011 2 ,000,000 -
Charges for Internal Services - - - - - - - -
38 Other Revenues 2 ,776,667 72,351 - - - - - -
39 Rental Income 6 18,200 - - - - - - -
3A State and Local Taxes 3 60,000 - - - - - - -
3B Federal Grant Revenue 1 ,788,067 - - - - - - -
3C State Grant Revenue 3 68,000 339,953 - - - - 3 ,672,947 -
3D Other Grant Revenue - 455,000 - - 200,000 - 1 6,000 -
3H Pension Stabilization Revenue - - - - - - - -
60 Proceeds from Sale of Property 2 5,000 - - - - - - -
Total Revenues 119,876,320 855,804 798,876 461,915 653,569 2,512,738 6,138,947 1,391,600
B- 3
Operations
Bldging Engineering Code
General Hilltop Marina Bay Planning Cost Cost Enforcement
Fund Paratransit L& L L& L Recovery Recovery
CC PROJECT CODE CLASSIFICATION
ORG
FUND 0001 1003 1012 1015 1050 1051 1053
Expenditures
40 Salaries and wages 62,675,046 390,114 379,315 302,269 917,036 1,151,877 1 ,002,721 2,062,379
41 Benefits 27,388,340 269,755 254,481 195,527 394,057 534,462 5 08,177 1,143,906
Non- department - vacancies - - - - - - - -
Retirements, layoffs, transfers - - - - - - - -
42 Professional services 4 ,964,648 57,500 9,250 18,000 439,350 465,170 2 09,761 274,700
43 Other Operating 5 ,619,888 17,920 77,500 47,074 36,310 25,942 4 1,783 132,200
44 Utilities 1 ,569,677 3,500 38,885 78,410 4,000 7,447 4 ,400 160,000
45 Equipment & Contractual Svcs. 2 ,270,860 - 10,300 49,616 40,289 - 4 14,200 -
46 Provision for insurance losses - - - - - - - -
47 Cost Pool 16,867,702 399,993 163,469 14,787 682,824 1,242,881 1 ,494,393 316,517
48 Asset & Capital Outlay 1 62,726 413,062 6,060 - - - - 6,500
Capital Improvement Projects - - - - - - 3 ,287,947 -
49 Debt Service Expenditures 5 08,009 - - - - - - -
50 Grant Expenditures 2 5,000 - - - - - - -
Non- capital asset acquisition - - - - - - - -
Rental and miscellaneous - - - - - - - -
Direct costs - - - - - - - -
- - - - - - -
Total Expenditures 122,051,896 1,551,844 939,260 705,683 2,513,866 3,427,779 6,963,382 4,096,202
B- 4
Operations
Bldging Engineering Code
General Hilltop Marina Bay Planning Cost Cost Enforcement
Fund Paratransit L& L L& L Recovery Recovery
CC PROJECT CODE CLASSIFICATION
ORG
FUND 0001 1003 1012 1015 1050 1051 1053
90 Transfers in from:
General Fund - 651,993 85,000 241,450 2,784,806 - 1 ,062,512 2,577,182
Operations - - - - - - - -
Special Revenue 4 ,675,016 - - - - - - 170,000
Capital Improvements - - - - - - - -
Debt Service 2 ,591,093 - - - - - - -
Enterprise Fund 6 5,000 - - - - - - -
Internal Service Funds 4 ,358,006 - - - - - - -
Redevelopment - - - - - - - -
Housing Authority - - - - - - - -
- 66,946 - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total transfers in 11,689,115 651,993 151,946 241,450 2,784,806 - 1 ,062,512 2,747,182
91 Transfers out to:
General Fund - - - - - - - -
Operations 8 ,496,233 - - - - - - -
Special Revenue - - - - - - - -
Capital Improvements 6 66,667 - - - - - - -
Debt Service 2 72,804 - - - - - - -
Enterprise Fund - - - - - - - -
Internal Service Funds - - - - - - - -
Redevelopment - - - - - - - -
Housing Authority - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total transfers out 9 ,435,704 - - - - - - -
Net transfers in/ out 2,253,411 651,993 151,946 241,450 2,784,806 - 1,062,512 2,747,182
Net Surplus/ Deficit 77,835 ( 44,047) 11,562 ( 2,318) 924,510 ( 915,041) 238,077 42,580
Ending Balance 4,793,537 ( 771,458) 149,246 467,459 ( 2,155,803) ( 4,531,060) ( 1,477,913) ( 1,239,311)
B- 5
Operations
PROJECT CODE CLASSIFICATION
ORG
FUND
Estimated Beginning Balance 07/ 01/ 10
Wastewater Bond Proceeds
Housing Authority Debt Payment
NEW BALANCE
Revenues
Property Tax
Sales Tax
Utility Users Tax
Other Taxes
Licenses, Permits and Fees
Fines, Forfeitures and Penalties
Interest and Investment Income
Charges for Services
Charges for Internal Services
Other Revenues
Rental Income
State and Local Taxes
Federal Grant Revenue
State Grant Revenue
Other Grant Revenue
Pension Stabilization Revenue
Proceeds from Sale of Property
Total Revenues
Employment Stormwater Operations
& Training Enterprise Total
1205 4006
788,936 ( 2,518,183) ( 7,187,708)
- - -
- - -
- - 360,000
- - -
- - -
- - -
788,936 ( 2,518,183) ( 6,827,708)
- - 26,799,979
- - 23,984,487
- - 50,924,399
- - 7,710,000
- 281,720 8,570,039
- 2,000 642,000
- ( 36,000) 492,812
746,302 1,600,000 5,467,890
- - -
512,512 - 3,361,530
- 16,176 634,376
- - 360,000
5,856,473 - 7,644,540
197,478 - 4,578,378
487,231 - 1,158,231
- - -
- - 25,000
7,799,996 1,863,896 142,353,661
B- 6
Operations
PROJECT CODE CLASSIFICATION
ORG
FUND
Expenditures
Salaries and wages
Benefits
Non- department - vacancies
Retirements, layoffs, transfers
Professional services
Other Operating
Utilities
Equipment & Contractual Svcs.
Provision for insurance losses
Cost Pool
Asset & Capital Outlay
Capital Improvement Projects
Debt Service Expenditures
Grant Expenditures
Non- capital asset acquisition
Rental and miscellaneous
Direct costs
Total Expenditures
Employment Stormwater Operations
& Training Enterprise Total
1205 4006
1,918,734 194,238 70,993,729
931,924 99,237 31,719,866
- - -
- - -
200,000 1,397,465 8,035,844
- 21,500 6,020,116
- 2,400 1,868,719
1,250,000 8,500 4,043,765
- - -
595,286 181,128 21,958,980
- - 588,348
- - 3,287,947
- - 508,009
3,929,724 - 3,954,724
- - -
- - -
- - -
- - -
8,825,668 1,904,468 152,980,047
B- 7
Operations
PROJECT CODE CLASSIFICATION
ORG
FUND
Transfers in from:
General Fund
Operations
Special Revenue
Capital Improvements
Debt Service
Enterprise Fund
Internal Service Funds
Redevelopment
Housing Authority
Total transfers in
Transfers out to:
General Fund
Operations
Special Revenue
Capital Improvements
Debt Service
Enterprise Fund
Internal Service Funds
Redevelopment
Housing Authority
Total transfers out
Net transfers in/ out
Net Surplus/ Deficit
Ending Balance
Employment Stormwater Operations
& Training Enterprise Total
1205 4006
1,026,344 - 8,429,287
- - -
- - 4,845,016
- - -
- - 2,591,093
- - 65,000
- - 4,358,006
- - -
- - -
- - 66,946
- - -
- - -
- - -
1,026,344 - 20,355,348
- 65,000 65,000
- - 8,496,233
- - -
- - 666,667
- - 272,804
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- 65,000 9,500,704
1,026,344 ( 65,000) 10,854,644
672 ( 105,572) 228,258
789,608 ( 2,623,755) ( 6,599,450)
B- 8
Special Revenue
Secured Emergency Veolia N. Rich. Special
Pension Library Medical Mitigation Waste Mit. Hazmat Revenue
Override Fund Services Pt. Molate Funds Funds Grant Total
CC PROJECT CODE CLASSIFICATION
ORG
FUND 1001 1005 1007 1008 1009 1010 1013
Estimated Beginning Balance 07/ 01/ 10 83,701 245,575 173,293 644,321 26,553 230,002 67,006 1,470,451
- - - - - - - -
Wastewater Bond Proceeds - - - - - - - -
Housing Authority Debt Payment - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
NEW BALANCE 83,701 245,575 173,293 644,321 26,553 2 30,002 67,006 1,470,451
Revenues
30 Property Tax 12,238,888 - - - - - - 12,238,888
31 Sales Tax - - - - - - - -
32 Utility Users Tax - - - - - - - -
33 Other Taxes - - - - - - - -
34 Licenses, Permits and Fees - - - - 25,000 739,000 - 764,000
35 Fines, Forfeitures and Penalties - 20,000 - - - - - 20,000
36 Interest and Investment Income - 6,000 - - - - 2,000 8,000
37 Charges for Services - - - - - - - -
Charges for Internal Services - - - - - - - -
38 Other Revenues - - - 1,080,000 - - - 1,080,000
39 Rental Income - - - - - - - -
3A State and Local Taxes - - - - - - - -
3B Federal Grant Revenue - - - - - - - -
3C State Grant Revenue - 166,970 - - - - - 166,970
3D Other Grant Revenue - - 29,534 - - - 725,500 755,034
3H Pension Stabilization Revenue - - - - - - - -
60 Proceeds from Sale of Property - - - - - - - -
Total Revenues 12,238,888 192,970 29,534 1,080,000 25,000 739,000 727,500 15,032,892
B- 9
Special Revenue
Secured Emergency Veolia N. Rich. Special
Pension Library Medical Mitigation Waste Mit. Hazmat Revenue
Override Fund Services Pt. Molate Funds Funds Grant Total
CC PROJECT CODE CLASSIFICATION
ORG
FUND 1001 1005 1007 1008 1009 1010 1013
Expenditures
40 Salaries and wages - - - 54,351 - - - 54,351
41 Benefits 4,948,186 - - 44,950 - - - 4,993,136
Non- department - vacancies - - - - - - - -
Retirements, layoffs, transfers - - - - - - - -
42 Professional services - 195,680 - 535,200 51,553 494,000 272,353 1,548,786
43 Other Operating - 26,870 - 2,000 - 2 0,000 - 48,870
44 Utilities - - - - - - - -
45 Equipment & Contractual Svcs. - - - 231,500 - - - 231,500
46 Provision for insurance losses - - - - - - - -
47 Cost Pool - - - 184,234 - - - 184,234
48 Asset & Capital Outlay - - - - - - 60,000 60,000
Capital Improvement Projects - - - - - - - -
49 Debt Service Expenditures - - - - - - - -
50 Grant Expenditures - - 202,500 - - - 298,137 500,637
Non- capital asset acquisition - - - - - - - -
Rental and miscellaneous - - - - - - - -
Direct costs - - - - - - - -
- - - - - - - -
Total Expenditures 4,948,186 222,550 202,500 1,052,235 51,553 514,000 630,490 7,621,514
B- 10
Special Revenue
Secured Emergency Veolia N. Rich. Special
Pension Library Medical Mitigation Waste Mit. Hazmat Revenue
Override Fund Services Pt. Molate Funds Funds Grant Total
CC PROJECT CODE CLASSIFICATION
ORG
FUND 1001 1005 1007 1008 1009 1010 1013
90 Transfers in from:
General Fund - - - - - - - -
Operations - - - - - - - -
Special Revenue - - - - - - - -
Capital Improvements - - - - - - - -
Debt Service - - - - - - - -
Enterprise Fund - - - - - - - -
Internal Service Funds - - - - - - - -
Redevelopment - - - - - - - -
Housing Authority - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total transfers in - - - - - - - -
91 Transfers out to:
General Fund 4,500,000 - - - - 1 5,000 160,016 4,675,016
Operations - - - - - - - -
Special Revenue - - - - - 1 70,000 - 170,000
Capital Improvements - - - - - 4 0,000 - 40,000
Debt Service 2,798,528 - - - - - - 2,798,528
Enterprise Fund - - - - - - - -
Internal Service Funds - - - - - - - -
Redevelopment - - - - - - - -
Housing Authority - - - - - - - -
Pension - agency Fund - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total transfers out 7,298,528 - - - - 2 25,000 160,016 7,683,544
Net transfers in/ out ( 7,298,528) - - - - ( 225,000) ( 160,016) ( 7,683,544)
Net Surplus/ Deficit ( 7,826) ( 29,580) ( 172,966) 27,765 ( 26,553) - ( 63,006) ( 272,166)
Ending Balance 75,875 215,995 327 672,086 - 230,002 4,000 1,198,285
B- 11
Capital Improvements
Capital CIP Transpor-
Outlay Lease Rev Civic tation Parks Park Fire Police
Fund Bond 00 Center Fund Projects Impact Fee Impact Fee Impact Fee
PROJECT CODE CLASSIFICATION
ORG
ORG
FUND 2001 2003 2004 2008 2006 2110 2113 2114
Estimated Beginning Balance 07/ 01/ 10 3 ,448,439 3 ,177,591 1 ,559,949 1,506,640 ( 1,131,252) 1,798,942 1,887 78,847
- - - - - - - -
Wastewater Bond Proceeds - - - - - - - -
Housing Authority Debt Payment - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
NEW BALANCE 3 ,448,439 3 ,177,591 1 ,559,949 1,506,640 ( 1,131,252) 1,798,942 1,887 78,847
Revenues
Property Tax - - - - - - - -
Sales Tax - - - - - - - -
Utility Users Tax - - - - - - - -
Other Taxes - - - - - - - -
Licenses, Permits and Fees - - - - - - 4,176 3,055
Fines, Forfeitures and Penalties - - - - - - - -
Interest and Investment Income 1 41,600 9,500 - - - 66,500 - -
Charges for Services - - - - - - - -
Charges for Internal Services - - - - - - - -
Other Revenues - WW Bond - - - - - - - -
Rental Income - - - - - - - -
State and Local Taxes - - - - - - - -
Federal Grant Revenue - - - - - - - -
State Grant Revenue - - - 1,506,640 - - - -
Other Grant Revenue - - - - - - - -
Pension Stabilization Revenue - - - - - - - -
Proceeds from Sale of Property - - - - - - - -
Total Revenues 141,600 9,500 - 1,506,640 - 66,500 4,176 3,055
B- 12
Capital Improvements
Capital CIP Transpor-
Outlay Lease Rev Civic tation Parks Park Fire Police
Fund Bond 00 Center Fund Projects Impact Fee Impact Fee Impact Fee
PROJECT CODE CLASSIFICATION
ORG
ORG
FUND 2001 2003 2004 2008 2006 2110 2113 2114
Expenditures
Salaries and wages 1 61,523 - - - - - - -
Benefits 83,375 - - - - - - -
Non- department - vacancies - - - - - - - -
Retirements, layoffs, transfers - - - - - - - -
Professional services 8,543 - - - - - - -
Other Operating 1 00,000 - - - - 1,516,000 - -
Utilities - - - - - - - -
Equipment & Contractual Svcs. 7 88,655 - - - - - - -
Provision for insurance losses - - - - - - - -
Cost Pool - - - - - - - -
Asset & Capital Outlay - - - - - - - -
Capital Improvement Projects 3 ,363,491 1 ,488,956 1 ,559,949 1,506,640 - 265,000 - -
Debt Service Expenditures - - - - - - - -
Grant Expenditures - - - - - - - -
Non- capital asset acquisition - - - - - - - -
Rental and miscellaneous - - - - - - - -
Direct costs - - - - - - - -
- - - - - - - -
Total Expenditures 4,505,587 1,488,956 1,559,949 1,506,640 - 1,781,000 - -
B- 13
Capital Improvements
Capital CIP Transpor-
Outlay Lease Rev Civic tation Parks Park Fire Police
Fund Bond 00 Center Fund Projects Impact Fee Impact Fee Impact Fee
PROJECT CODE CLASSIFICATION
ORG
ORG
FUND 2001 2003 2004 2008 2006 2110 2113 2114
Transfers in from:
General Fund 8 43,887 - - - - - - -
Operations - - - - - - - -
Special Revenue - - - - - - - -
Capital Improvements - - - - - - - -
Debt Service - - - - - - - -
Enterprise Fund - - - - - - - -
Internal Service Funds - - - - - - - -
Redevelopment - - - - - - - -
Housing Authority - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total transfers in 8 43,887 - - - - - - -
Transfers out to:
General Fund - - - - - - - -
Operations - - - - - - - -
Special Revenue - - - - - - - -
Capital Improvements - - - - - - - -
Debt Service - - - - - - - -
Enterprise Fund - - - - - - - -
Internal Service Funds - - - - - - - -
Redevelopment - - - - - - - -
Housing Authority - - - - - - - -
- - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total transfers out - - - - - - - -
Net transfers in/ out 843,887 - - - - - - -
Net Surplus/ Deficit ( 3,520,100) ( 1,479,456) ( 1,559,949) - - ( 1,714,500) 4,176 3,055
Ending Balance ( 71,661) 1,698,135 - 1,506,640 ( 1,131,252) 84,442 6,063 81,902
B- 14
Capital Improvements
PROJECT CODE CLASSIFICATION
ORG
ORG
FUND
Estimated Beginning Balance 07/ 01/ 10
Wastewater Bond Proceeds
Housing Authority Debt Payment
NEW BALANCE
Revenues
Property Tax
Sales Tax
Utility Users Tax
Other Taxes
Licenses, Permits and Fees
Fines, Forfeitures and Penalties
Interest and Investment Income
Charges for Services
Charges for Internal Services
Other Revenues - WW Bond
Rental Income
State and Local Taxes
Federal Grant Revenue
State Grant Revenue
Other Grant Revenue
Pension Stabilization Revenue
Proceeds from Sale of Property
Total Revenues
Hilltop
Other Library Recreation Traffic HARBOR State Impact
Grants Impact Fee Impact Fee Impact Fee FUND Measure C/ J Highway Fee
Community Aquatic
1006 2117 2115 2111 2007 2002 2009 2118
834,533 464,105 1 12,253 ( 3,054,158) 1,058,844 1,364,231 2,036,004 ( 2,044)
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
834,533 464,105 1 12,253 ( 3,054,158) 1,058,844 1,364,231 2,036,004 ( 2,044)
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- 10,630 7 ,033 - - - - -
- - - - - - - -
- 8,420 8 ,236 - 17,000 9,900 77,852 -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
841,293 - - - - 1,153,900 - -
- - - - - - - -
- - - - - - - -
841,293 19,050 15,269 - 17,000 1,163,800 77,852 -
B- 15
Capital Improvements
PROJECT CODE CLASSIFICATION
ORG
ORG
FUND
Expenditures
Salaries and wages
Benefits
Non- department - vacancies
Retirements, layoffs, transfers
Professional services
Other Operating
Utilities
Equipment & Contractual Svcs.
Provision for insurance losses
Cost Pool
Asset & Capital Outlay
Capital Improvement Projects
Debt Service Expenditures
Grant Expenditures
Non- capital asset acquisition
Rental and miscellaneous
Direct costs
Total Expenditures
Hilltop
Other Library Recreation Traffic HARBOR State Impact
Grants Impact Fee Impact Fee Impact Fee FUND Measure C/ J Highway Fee
Community Aquatic
1006 2117 2115 2111 2007 2002 2009 2118
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - 145,000 - -
- - - - - - - -
- - - - - - - -
- - - - - 629,000 - -
- - - - - - - -
- - - - - - - -
- - - 1,058,844 - - -
841,293 60,000 2 5,000 - - 1,602,779 -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
841,293 60,000 25,000 - 1,058,844 774,000 1,602,779 -
B- 16
Capital Improvements
PROJECT CODE CLASSIFICATION
ORG
ORG
FUND
Transfers in from:
General Fund
Operations
Special Revenue
Capital Improvements
Debt Service
Enterprise Fund
Internal Service Funds
Redevelopment
Housing Authority
Total transfers in
Transfers out to:
General Fund
Operations
Special Revenue
Capital Improvements
Debt Service
Enterprise Fund
Internal Service Funds
Redevelopment
Housing Authority
Total transfers out
Net transfers in/ out
Net Surplus/ Deficit
Ending Balance
Hilltop
Other Library Recreation Traffic HARBOR State Impact
Grants Impact Fee Impact Fee Impact Fee FUND Measure C/ J Highway Fee
Community Aquatic
1006 2117 2115 2111 2007 2002 2009 2118
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- ( 40,950) ( 9,731) - ( 1,041,844) 389,800 ( 1,524,927) -
834,533 423,155 102,522 ( 3,054,158) 17,000 1,754,031 511,077 ( 2,044)
B- 17
Capital Improvements
PROJECT CODE CLASSIFICATION
ORG
ORG
FUND
Estimated Beginning Balance 07/ 01/ 10
Wastewater Bond Proceeds
Housing Authority Debt Payment
NEW BALANCE
Revenues
Property Tax
Sales Tax
Utility Users Tax
Other Taxes
Licenses, Permits and Fees
Fines, Forfeitures and Penalties
Interest and Investment Income
Charges for Services
Charges for Internal Services
Other Revenues - WW Bond
Rental Income
State and Local Taxes
Federal Grant Revenue
State Grant Revenue
Other Grant Revenue
Pension Stabilization Revenue
Proceeds from Sale of Property
Total Revenues
Facility Storm Capital
Fee - Drain Gas Tax Asset Improvements
Parks Impact Fee Seizure Total
2116 2119 1002 1004
( 775,792) ( 281,898) 3,213,149 150,545 15,560,815
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
( 775,792) ( 281,898) 3,213,149 150,545 15,560,815
- - - - -
- - - - -
- - - - -
- - - - -
- - - - 24,894
- - - - -
- - 96,240 4,865 440,113
- - - - -
- - - - -
- - - - -
- - - - -
- - 1,690,700 - 1,690,700
- - - - -
- - - - 1,506,640
- - - - 1,995,193
- - - - -
- - - - -
- - 1,786,940 4,865 5,657,540
B- 18
Capital Improvements
PROJECT CODE CLASSIFICATION
ORG
ORG
FUND
Expenditures
Salaries and wages
Benefits
Non- department - vacancies
Retirements, layoffs, transfers
Professional services
Other Operating
Utilities
Equipment & Contractual Svcs.
Provision for insurance losses
Cost Pool
Asset & Capital Outlay
Capital Improvement Projects
Debt Service Expenditures
Grant Expenditures
Non- capital asset acquisition
Rental and miscellaneous
Direct costs
Total Expenditures
Facility Storm Capital
Fee - Drain Gas Tax Asset Improvements
Parks Impact Fee Seizure Total
2116 2119 1002 1004
- - - - 161,523
- - - - 83,375
- - - - -
- - - - -
- - 3,000 - 156,543
- - - - 1,616,000
- - - - -
- - - - 1,417,655
- - - - -
- - - - -
- - - - 1,058,844
- - 3,726,792 104,723 14,544,623
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - 3,729,792 104,723 19,038,563
B- 19
Capital Improvements
PROJECT CODE CLASSIFICATION
ORG
ORG
FUND
Transfers in from:
General Fund
Operations
Special Revenue
Capital Improvements
Debt Service
Enterprise Fund
Internal Service Funds
Redevelopment
Housing Authority
Total transfers in
Transfers out to:
General Fund
Operations
Special Revenue
Capital Improvements
Debt Service
Enterprise Fund
Internal Service Funds
Redevelopment
Housing Authority
Total transfers out
Net transfers in/ out
Net Surplus/ Deficit
Ending Balance
Facility Storm Capital
Fee - Drain Gas Tax Asset Improvements
Parks Impact Fee Seizure Total
2116 2119 1002 1004
- - - - 843,887
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - 843,887
- - - - -
- - - - -
- - - - -
- - - - -
- - 424,863 - 424,863
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - 424,863 - 424,863
- - ( 424,863) - 419,024
- - ( 2,367,715) ( 99,858) ( 12,961,999)
( 775,792) ( 281,898) 845,434 50,687 2,598,816
B- 20
Debt Service
2005 99A 95A 2007
TAXBLE PENISION Revenue Lease Debt Svc
POBS OBG Rfnding Revenue Total
CC PROJECT CODE CLASSIFICATION
ORG
FUND 3001 3002 3003 3005
Estimated Beginning Balance 07/ 01/ 10 5 ,111,795 ( 38) 962,432 1,413,716 7,487,905
- - - - -
Wastewater Bond Proceeds - - - - -
Housing Authority Debt Payment - - - - -
- - - - -
- - - - -
- - - - -
NEW BALANCE 5 ,111,795 ( 38) 962,432 1,413,716 7 ,487,905
Revenues
30 Property Tax 5 ,787,162 - - - 5 ,787,162
31 Sales Tax - - - - -
32 Utility Users Tax - - - - -
33 Other Taxes - - - - -
34 Licenses, Permits and Fees - - - - -
35 Fines, Forfeitures and Penalties - - - - -
36 Interest and Investment Income 4 00,000 - - - 4 00,000
37 Charges for Services - - - - -
Charges for Internal Services - - - 3,719,356 3 ,719,356
38 Other Revenues/ Pension Stabilization - - - - -
39 Rental Income - - - - -
3A State and Local Taxes - - - - -
3B Federal Grant Revenue - - - - -
3C State Grant Revenue - - - - -
3D Other Grant Revenue - - - - -
3H Pension Stabilization Revenue 2 ,671,409 - - - 2 ,671,409
60 Proceeds from Sale of Property - - - - -
Total Revenues 8,858,571 - - 3,719,356 12,577,927
B- 21
Debt Service
2005 99A 95A 2007
TAXBLE PENISION Revenue Lease Debt Svc
POBS OBG Rfnding Revenue Total
Expenditures
40 Salaries and wages - - - - -
41 Benefits - - - - -
Non- department - vacancies - - - - -
Retirements, layoffs, transfers - - - - -
42 Professional services - - - - -
43 Other Operating - - - - -
44 Utilities - - - - -
45 Equipment & Contractual Svcs. - - - - -
46 Provision for insurance losses - - - - -
47 Cost Pool - - - - -
48 Asset & Capital Outlay - - - - -
Capital Improvement Projects - - - - -
49 Debt Service Expenditures 5 ,313,489 2,798,528 424,864 5,405,876 1 3,942,757
50 Grant Expenditures - - - - -
Non- capital asset acquisition - - - - -
Rental and miscellaneous - - - - -
Direct costs - - - - -
- - - - -
Total Expenditures 5,313,489 2,798,528 424,864 5,405,876 13,942,757
B- 22
Debt Service
2005 99A 95A 2007
TAXBLE PENISION Revenue Lease Debt Svc
POBS OBG Rfnding Revenue Total
90 Transfers in from:
General Fund - - - 272,804 2 72,804
Operations - - - - -
Special Revenue - 2,798,528 424,864 - 3 ,223,392
Capital Improvements - - - - -
Debt Service - - - - -
Enterprise Fund - - - - -
Internal Service Funds - - - - -
Redevelopment - - - - -
Housing Authority - - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Total transfers in - 2,798,528 424,864 272,804 3 ,496,196
91 Transfers out to:
General Fund 2 ,591,093 - - - 2 ,591,093
Operations - - - - -
Special Revenue - - - - -
Capital Improvements 1 37,221 - - - 1 37,221
Debt Service - - - - -
Enterprise Fund - - - - -
Internal Service Funds - - - - -
Redevelopment - - - - -
Housing Authority - - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Total transfers out 2 ,728,314 - - - 2 ,728,314
Net transfers in/ out ( 2,728,314) 2,798,528 424,864 272,804 767,882
Net Surplus/ Deficit 816,768 - - ( 1,413,716) ( 596,948)
Ending Balance 5,928,563 ( 38) 962,432 - 6,890,957
B- 23
Enterprise Funds
Wastewater Marina Operations Enterprise Fund
Port Enterprise KCRT Total
CC PROJECT CODE CLASSIFICATION
ORG
ORG
FUND/ DEPT/ ORG 4001 4003 4005 4008
Estimated Beginning Balance 07/ 01/ 10 9,195,500 2,536,046 4,015,744 653,590 16,400,880
- - - - -
Wastewater Bond Proceeds - - - - -
Housing Authority Debt Payment - - - - -
- - - - -
- - - - -
- - - - -
NEW BALANCE 9,195,500 2,536,046 4,015,744 653,590 16,400,880
Revenues
30 Property Tax - 10,000 - - 10,000
31 Sales Tax - - - - -
32 Utility Users Tax - - - - -
33 Other Taxes - - - - -
34 Licenses, Permits and Fees - 240,000 - - 240,000
35 Fines, Forfeitures and Penalties - 500 - - 5 00
36 Interest and Investment Income 50,000 82,650 - - 132,650
37 Charges for Services - 16,575,000 - 919,548 17,494,548
Charges for Internal Services - - - - -
38 Other Revenues - 30,000 - 163,200 193,200
39 Rental Income 7,004,113 - 150,000 - 7,154,113
3A State and Local Taxes - - - - -
3B Federal Grant Revenue 6,574,024 - - - 6,574,024
3C State Grant Revenue 7,245,396 - - - 7,245,396
3D Other Grant Revenue 639,000 - - - 639,000
3H Pension Stabilization Revenue - - - - -
60 Proceeds from Sale of Property - - - - -
Total Revenues 21,512,533 16,938,150 150,000 1,082,748 39,683,431
B- 24
Enterprise Funds
Wastewater Marina Operations Enterprise Fund
Port Enterprise KCRT Total
CC PROJECT CODE CLASSIFICATION
ORG
ORG
FUND/ DEPT/ ORG 4001 4003 4005 4008
Expenditures
40 Salaries and wages 643,541 703,059 - 401,967 1,748,567
41 Benefits 339,701 349,754 - 234,715 924,170
Non- department - vacancies - - - - -
Retirements, layoffs, transfers - - - - -
42 Professional services 330,550 6,828,150 - 5,560 7,164,260
43 Other Operating 54,200 252,862 - 22,880 329,942
44 Utilities 239,700 878,012 - - 1,117,712
45 Equipment & Contractual Svcs. 18,500 177,000 - - 195,500
46 Provision for insurance losses 30,000 - - - 30,000
47 Cost Pool 942,802 1,517,803 - 299,670 2,760,275
48 Asset & Capital Outlay - 1,317,482 - 74,700 1,392,182
Capital Improvement Projects 17,998,420 - 2,100,000 126,000 20,224,420
49 Debt Service Expenditures 3,855,443 3,273,178 146,872 - 7,275,493
50 Grant Expenditures - - - - -
Non- capital asset acquisition - - - - -
Rental and miscellaneous - - - - -
Direct costs - - - - -
- - - - -
Total Expenditures 24,452,857 15,297,300 2,246,872 1,165,492 43,162,521
B- 25
Enterprise Funds
Wastewater Marina Operations Enterprise Fund
Port Enterprise KCRT Total
CC PROJECT CODE CLASSIFICATION
ORG
ORG
FUND/ DEPT/ ORG 4001 4003 4005 4008
90 Transfers in from:
General Fund - - - - -
Operations - - - - -
Special Revenue - - - - -
Capital Improvements - - - - -
Debt Service - - - - -
Enterprise Fund - - - - -
Internal Service Funds - - - - -
Redevelopment - - - - -
Housing Authority - - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Total transfers in - - - - -
91 Transfers out to:
General Fund - - - - -
Operations - - - - -
Special Revenue - - - - -
Capital Improvements - - - - -
Debt Service - - - - -
Enterprise Fund - - - - -
Internal Service Funds - - - - -
Redevelopment - - - - -
Housing Authority - - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Total transfers out - - - - -
Net transfers in/ out - - - - -
Net Surplus/ Deficit ( 2,940,324) 1,640,850 ( 2,096,872) ( 82,744) ( 3,479,090)
B- 26
Internal Service Funds
Internal
Risk Mngmnt Information Equipment Facilities Police CAD Police RMS 800 MHZ Service
Insurance Technology Services Maintenance System System Telecom. Total
CC PROJECT CODE CLASSIFICATION
ORG
ORG
FUND 5001 5002 5003 5004 5005 5006 5007
Estimated Beginning Balance 07/ 01/ 10 9,083,393 363,386 5,645,655 1,036,625 847,726 ( 8,750) 4,630,088 21,598,123
-
Wastewater Bond Proceeds -
Housing Authority Debt Payment -
-
-
-
NEW BALANCE 9,083,393 363,386 5,645,655 1,036,625 847,726 ( 8,750) 4,630,088 21,598,123
Revenues
30 Property Tax -
31 Sales Tax -
32 Utility Users Tax -
33 Other Taxes -
34 Licenses, Permits and Fees -
35 Fines, Forfeitures and Penalties -
36 Interest and Investment Income 623,160 30,000 4,700 58,000 715,860
37 Charges for Services 5,594,202 5,885,426 3,763,751 336,017 910,371 16,489,767
Charges for Internal Services 6,979,943 6,645,000 5,701,364 19,326,307
38 Other Revenues 50,000 50,000
39 Rental Income -
3A State and Local Taxes -
3B Federal Grant Revenue -
3C State Grant Revenue -
3D Other Grant Revenue -
3H Pension Stabilization Revenue -
60 Proceeds from Sale of Property -
Total Revenues 13,247,305 6,645,000 5,915,426 5,701,364 3,768,451 336,017 968,371 36,581,934
B- 27
Internal Service Funds
Internal
Risk Mngmnt Information Equipment Facilities Police CAD Police RMS 800 MHZ Service
Insurance Technology Services Maintenance System System Telecom. Total
CC PROJECT CODE CLASSIFICATION
ORG
ORG
FUND 5001 5002 5003 5004 5005 5006 5007
Expenditures
40 Salaries and wages 893,335 1,228,716 1,008,039 2,342,326 2,275,828 126,799 7,875,043
41 Benefits 365,385 529,415 541,091 1,482,541 1,231,003 56,727 4,206,162
Non- department - vacancies -
Retirements, layoffs, transfers -
42 Professional services 1,620,500 879,494 70,640 31,469 67,100 599,600 3,268,803
43 Other Operating 73,080 306,447 1,861,042 347,603 3,000 2,500 18,100 2,611,772
44 Utilities 163 568,489 1,660 673,577 1,243,889
45 Equipment & Contractual Svcs. 712,356 433,103 139,905 100,000 107,173 1,492,537
46 Provision for insurance losses 13,209,402 13,209,402
47 Cost Pool 694,191 1,197,472 871,009 1,258,585 612,420 26,502 20,365 4,680,544
48 Asset & Capital Outlay 14,500 94,250 1,257,450 64,600 37,160 300,000 1,767,960
Capital Improvement Projects 2,112,000 2,112,000
49 Debt Service Expenditures 597,928 992,668 1,590,596
50 Grant Expenditures -
Non- capital asset acquisition -
Rental and miscellaneous -
Direct costs -
-
Total Expenditures 16,870,556 6,114,567 9,148,702 6,276,006 4,353,951 356,861 938,065 44,058,708
B- 28
Internal Service Funds
Internal
Risk Mngmnt Information Equipment Facilities Police CAD Police RMS 800 MHZ Service
Insurance Technology Services Maintenance System System Telecom. Total
CC PROJECT CODE CLASSIFICATION
ORG
ORG
FUND 5001 5002 5003 5004 5005 5006 5007
90 Transfers in from:
General Fund -
Operations
Special Revenue -
Capital Improvements -
Debt Service -
Enterprise Fund -
Internal Service Funds -
Redevelopment -
Housing Authority -
-
-
-
-
Total transfers in - - - - - - - -
91 Transfers out to:
General Fund 1,100,695 3,257,311 4,358,006
Operations
Special Revenue -
Capital Improvements -
Debt Service -
Enterprise Fund -
Internal Service Funds -
Redevelopment -
Housing Authority -
-
-
-
-
Total transfers out - 1,100,695 3,257,311 - - - - 4,358,006
Net transfers in/ out - ( 1,100,695) ( 3,257,311) - - - - ( 4,358,006)
Net Surplus/ Deficit ( 3,623,251) ( 570,262) ( 6,490,587) ( 574,642) ( 585,500) ( 20,844) 30,306 ( 11,834,780)
B- 29
Redevelopment
Redevelopment &
Office of Econmic Dev Housing Redevelopment
Division Division Total
Estimated Beginning Balance 07/ 01/ 10 7,612,144 2,007,527 9,619,671
-
Wastewater Bond Proceeds -
Housing Authority Debt Payment -
-
-
-
NEW BALANCE 7,612,144 2,007,527 9,619,671
Rev