CITY OF VACAVILLE PROPOSED OPERATING, SUCCESSOR AGENCY and

CIP BUDGET FY13/14

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Budget Documents

• Operating Budget

»Revenue Sources

»Department Expenditure Roll-ups

• Program Budget

»Programs/Services by Department

Budget Categories

Salary/Benefits Full-time staff; medical/dental, retirement, workers comp

NFT Non-Full-time staff

OT Overtime

Services/Supplies Department-managed; e.g., contracts, fuel, general supplies, copiers

Indirects Centrally-managed; utilities costs, general liability, debt, Central Garage, transfers

Financial Mgt Fees Administrative costs funded by General Fund

allocated to non-General Fund departments

City of Vacaville Budget ($163 million – p. 19/155)

CIP 10%

Successor

Agency 6%

Enterprise Funds

28%

Special

Revenue Funds

16%

General Fund

40%

General Fund Results

$50

$55

$60

$65

$70

$75

Mil

lio

ns

Revenue Expenses

General Fund Revenues ($67.83 million - p. 13)

Taxes $56.40

Intergovt $0.35

Fees/Charges $7.90

Other Revenue $1.08

Transfers In $2.10

Tax Revenue ($56.4 million – p. 13)

Property tax 34%

Sales tax 37%

Franchise tax 6%

Paramedic tax 6%

Excise tax 14%

Other Taxes 3%

Property Tax Revenues ($ in millions)

10

12

14

16

18

20

22

Property Tax RDA Dissolve

Sales Tax Revenues ($ in millions)

-

5

10

15

20

25

Sales Tax Measure M

Fees & Charges ($7.89 million p. 13)

Recreation and facilities

49%

Emergency medical fees

36%

In lieu DIF 4%

Police and Fire Fees

5%

Other departments

6%

General Fund Spending

$-

$10

$20

$30

$40

$50

$60

$70

$80

Mil

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ns

Personnel All other

General Fund Uses by Category ($65.9 million – p. 21)

Salaries and Benefits

74%

Overtime 2%

Services and Supplies

12%

Indirect Costs 12%

General Fund Uses by Department ($65.9 million – p. 17/19)

City Administration

10%

Community Services

8%

Police 41%

Fire 26%

Public Works 11%

Non-Departmental

4%

Community Development ($ in millions – p. 73)

0.0 0.5 1.0 1.5 2.0 2.5 3.0 3.5 4.0 4.5

Mil

lio

ns

Revenues Expenditures Reserve

Sewer Operations ($ in millions – p. 121)

0

5

10

15

20

25

30

35

FY07/08 FY08/09 FY09/10 FY10/11 FY11/12 FY12/13

Mil

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ns

Revenues Expenditures

Sewer Operations ($27.3 million – p. 121)

Employee Costs 36%

Services/ Supplies

16% Measure G

13%

Indirects 9%

Capital Charges

26%

Electricity 7%

Cost Allocation

6%

Water Operations ($ in millions – p. 119)

0 2 4 6 8

10 12 14 16 18

Mil

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ns

Revenues Expenditures

Water Operations ($15.6 million – p. 119)

Sal/Ben 33%

Serv/Supplies 24%

Measure G 11%

Indirects 7%

Capital Charges

10%

Electricity 8%

Cost Allocation

7%

Budget “Watch List”

• Does Mild Economic Recovery Continue

• Assessed Property Values and Tax Appeals

• PERS Rates

• Healthcare Costs & Affordable Care Act

Budget Process

• 5/28 Document distribution Overview presentation

• 5/28 & 6/14 Department Budget Presentations

• 6/28 Budget adoption