City of Pittsburg FY Preliminarv Citv Unallocated Fund Balances

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1 City of Pittsburg FY Preliminarv Citv Unallocated Fund Balances (2) Audited Projected Projected") Estimated Balance at Operating Transfers Operating Transfers Balance at July 1, 2008 Revenues In Expenditures Out June 30, 2009 GENERAL FUND $ 10,793,012 (1) $ 26,443,493 $ 7,594,571 $ 32,233JOO $ 7,356,218 $ 5,241,158 INTERNAL SERVICE FUNDS (3) Information and Comm. Systems $ $ 1,086,280 $ 177,982 $ 1,071,697 $ $ 415,994 Fleet Maintenance ,818, ,666 1,584, , ,884 Building Maintenance 766,651 1,255,720 1,198, , ,234 Fringe Benefits 2,110,673 2,744, ,000 3,206,280 80,000 1,969,253 Liability Insurance 1,049,475 (4) 1,061, , ,035,586 (4) Total Internal Service Funds: $ 4,795,515 $ 7,966,510 $ 804,648 $ 8,035,722 $ 580,000 $ 4,950,951 ENTERPRISE FUNDS.~ _ Water Plant & Lines $ 8,853,402 $ 14,697,145 $ 2.020,557 $ 16,561,090 $ 486,516 $ 8,523,498 Water Facility Reserves 4,009, , ,839 97,045 3,981,731 Sewer Maintenance 4, ,970,000 5,152, ,516 2,476,395 Sewer Facility Reserves 642,422 16, , ,781 Golf Course (1,725) (5) 1,247, ,000 1,477,524 (31,549) (5) Marina 284,110 1,896,720 1,703, , ,900 (6) Island Energy 1,093,823 3,637, ,000 4,310,750 (6) 74, ,553 Pittsburg Power 4,298,264 3,393,883 5,092,727 2,177, ,523 Water Front Operations 1,100 1,100 Pittsburg Arts and Comm.Foundation 6,200 4,600 1,600 Total Enterprise Funds: $ 23,404,759 _$ 29,107,398 $ 2,555,557 $ 34,643,508 $ 3,515,674 $ 16,908,532 SPECIAL REVENUE FUNDS Budget Stabilization Fund $ 2,664,649 $ $ 4,747,206 $ $ 613,692 $ 6,798,163 Economic Development Fund 2,560, ,000 1,740,271 Gas Tax Fund 83,980 1,529,930 20,750 82,110 1,032, ,000 (7) Measure C and J Tax Fund 1,493, ,970 30, ,431,771 Citywide Lighting & Landscape 113,971 2,665,611 1,756,500 4,141, ,989 Oakhills Lighting & Landscape 112,434 36,590 45, ,591 NPDES Stormwaler 204, , , ,161 90, ,143 Geological Abatement (GHAD) 984, , ,870 34,000 1,324,893 San Marco CFD ,214 71,457 49,690 32,981 Solid Waste Fund 283, , , , ,665 Park Maintenance CFD (72,751) 36,970 59,797 (95,578) (8) Vista Del Mar CFD ,600 40,109 31,510 15,199 Public Safety CFD , ,685 84,636 41,664 Asset Seizure Fund 84, ,870 17,929 Housing Rehabilitation 407,374 73, ,550 (90,145) (9) CDBG Grants 19, , , , ,471 Veterans Atfarrs Supportive Housing 318,379 75, ,379 Housing Authority 2,580,307 10,907,786 10,947,929 (10) 2,540,164 Neighborhood Stabilization Program Cal Home Program COPS Hiring Recovery Kirker Creek Drainage Fund 1,385,801 36, ,000 1,322,591 Traffic Mitigation Fund 3.646, , ,400 2,782, ,079 1,521,438 Park Dedication Fund 4,213, ,570 4, ,000 3,718 Inclusionary Housing Fund 297,364 55, ,404 Traffic Impact Fair Share Fund 869,945 18, ,985 Prop 1BLocal Street & Road Impr. 1,017,366 25,290 1,013,376 29,280 Pension Obligations Fund 66,252 2,056,900 2, ,721 Total Special Revenue Funds: $ 23,057,289 $ 22,482,603 $ 6,772,856 $ 29,143,540 $ 3,240,521 $ 19,928,687 (1) The audited balance of $11.001,779 less inventory, prepaid expenses and special res9ives of $S8J67 and $150,000 in outstanding loan 10the Park Maintenance CFD (2) These amounts include the projections. not the actual Amended Budgets; also, included are the Capital Project Expenses, (3) The fund balance for the Internal Service and Enterprise funds represents ''working capital" and does not include fixed assets, inventory or lonqterrn advances, loans or bonds as reflected in the Audited Financial Statements. (4) This fund balance does not include the $ setaside for future unforeseen claims (5) Golf Course Fund balance does not include the $ loan to be repaid to Power Authority that was used to fund Golf Course Improvements during FY 02/03. (6) The Island Energy Fund balance does not include the advance of $ 300,000 in FY 03/04 and the advance of $100,000 in FY 05/06, but does include the $850,000 advance in FY 04/05, less $195,683 in expenses: advances were from Power Authority. (7) This amount of $520,000 represents the estimated receipt of Traffic Congestion Relief funds. (8) The Park Maintenance CFD deficit of $95,57B will be recovered by future assessments levied on property owners within the District. (9) This estimated deficit will be funded by a loan from the Redevelopment Agency to be approved by the Board. (10) The Housing Authority unallocated balance includes approximately $2.0 million of funds that were advanced by HUD In FY 05/06 and 06/07 and cannot be used for administrative costs.

2 City of Pittsburg FY Preliminary City Unallocated Fund Balances (2) Estimated Proposed Proposed' ) Estimated Balance at Operating Transfers Operating Transfers Balance at July 1, 2009 Revenues In Expenditures Out June 30, 2010 GENERAL FUND $ 5,241,158 1 ' ) $ 23,040,410 $ 8,286,533 $ 30,415,543 $ 911,400 $ 5,241,158 INTERNAL SERVICE FUNDS 13) Information and Communication Systems $ 415,994 $ 967,399 $ $ 964,640 $ $ 418,753 Fleet Maintenance 905,884 1,583,200 1,579, , ,340 Building Maintenance 624,234 1,070,177 1,070, , ,234 Fringe Benefits 1,969,253 2,415,000 2,896,000 80,000 1,408,253 Liability Insurance 14) 1 035,586 1,150,260 1,035, ,000 1,050,586 14) Total Internal Service Funds: $ 4,950,951 s. 7,186,036 $ $ 7,545,821 $ 580,000 $ 4,011,166 ENTERPRISE FUNDSI3) water Plant & Lines $ 8,523,498 $ 14,506,000 $ 51,400 $ 14,243,590 $ 454,800 $ 8,382,508 Water Facility Reserves 3,981,731 52,500 4,034,231 Sewer Maintenance 2,476,395 4,062,000 2,413, ,800 3,669,724 Sewer Facility Reserves 488,781 14, ,991 Golf Course (31,549) 15) 1,301,750 1,195,260 74,941 15) Marina 363,900 1,938,340 1,689,850 55, ,390 Island Energy 16) 681,553 4,009, ,000 4,245,690 74, ,163 16) Pittsburg Power 421,523 2,570,250 2,036, ,897 12,366 Water Front Operations 1,100 1,100 2,200 Pittsburg.Arls and Comm.Foundation 1,600 70, , ,550 21,050 Total Enterprise Funds: $ 16,908,532 $ 28,525,650 $ 651,400 $ 25,975,321 $ 1,981,697 $ 1l!.Jl!!,564 SPECIAL REVENUE FUNDS Budget Stabilization Fund $ 6,798,163 $ $ $ $ 1,022,000 $ 5,776,163 Economic Development Fund 1,740, ,000 1,340,271 Gas Tax Fund ,009,300 50, , ,000 17) Measure C and J Tax Fund 1,431, ,000 30, ,900 1,416,871 Citywide Lighting & Landscape 394,989 2,740, ,200 3,728, ,943 Oakhills Lighting & Landscape 103,591 35,400 53,095 85,896 NPDES. Stormwater 157, , , ,482 90, ,861 Geological Abatement (GHAD) 1,324, , ,800 40,000 1,473,993 San Marco CFD , , ,640 35,721 Solid Waste Fund 465, , , , ,732 Park Maintenance CFD (95,578) 38,100 59,330 (116,808) 18) Vista Del Mar CFD ,199 48,180 63, Public Safety CFD , , ,130 22,084 Asset Seizure Fund 17,929 3,500 21,429 Housing Rehabilitation (90,145) 324, , ,629 (15,130) 19) CDBG Grants 126, , , ,548 94,484 Veterans Affairs Supportive Housing 243, , , ,019 Housing Authority 2.540,164 10,969,400 11,242,248 2,267, ) Neighborhood Stabilization Program 1,718,486 1,632, CalHome Program 600, ,000 15,000 COPS Hiring Recovery 270, ,000 Kirker Creek Drainage Fund 1,322, ,288 1,338,003 Traffic Mitigation Fund 1,521,438 86,000 50,000 1,557,438 Park Dedication Fund 3,718 94,500 50,000 48,218 Inclusionary Housing Fund 352,404 9, ,304 Traffic Impact Fair Share Fund 887,985 19, ,785 Prop 1B Local Street & Road Impr. 29, ,700 93, ,980 Pension Obligations Fund 42,721 2,135,309 2,135,309 42,721 Total SpeCial Revenue Funds: $ 19,928,687 $ 24,752,539 $ 1,345,124 $ 22,892,727 $ 3,809,960 $ 19,323,~63 (1) This fund balance reflects the total transfer of $5.551,854 to the Budget Stabilization Fund and various Internal Service Funds (2) These amounts represent the Proposed Budgets, as recommended by the City Manager. (3) The fund balance for the Internal Service and Enterprise funds represents "working capital" and does not include fixed assets. inventory or longterm advances, loans. or bonds as reflected in the Audited Financial Statements. (4) This fund balance does not Include the $ setaside for future unforeseen claims (5) Golf Course Fund balance does not include the $ loan to be repaid to Power Authority that was used to runo Golf Course Improvements during FY 02/03. (6) The Island Energy Fund balance does not include the advance of $ 300,000 in FY 03/04 and the advance of S100,OOOin FY 05/06, but does include the $850,000 advance in FY 04105, less $195,683 in expenses; advances were from Power Authority. (7) This amount of $520,000 represents the estimated receipt of Traffic Congestion Relief funds. (8) The Park Maintenance CFD deficit of $95,578 will be recovered by future assessments levied on property owners within the District (9) This estimaled deficit will be funded by a loan from the Redevelopment Agency to be approved by the Board. (10) The Housing Authority unallocated balance includes approximately $2.0 million of funds that were advanced by HUD in FY 05/06 and 06/07 and cannot be used for administrative costs. 2

3 FY GENERAL FUND OPERATING SUMMARY Amended Proposed Adopted Actual Budget Projected Budget Budget AUDITED GENERAL FUND RESERVES: $ 10,891,533 (1) $ 11,001,779 $ 11,001,779 $ 5,241,158 $ 5,241,158 Less Inventory, Prepaid Expenses, Reserves & Loans (2) (208,767) (208,767) OPERATING REVENUES Property Taxes $ 3,571,600 $ 3,207,000 $ 3,267,445 $ 3,219,890 $ 3,219,890 Sales Taxes and Backfill 7,295,548 7,100,430 6,892,680 6,200,000 6,200,000 Other Taxes 1,244,781 1,225,000 1,221,500 1,328,500 1,328,500 Development Service Fees 2,327,718 1,601,162 1,601, , ,000 Use of Money & Property 762, , , , ,000 Other Governmental Agencies 5,870,320 5,872,000 5,671,750 5,658,620 5,658,620 Franchise Fees 2,340,661 2,127,000 2,167,200 2,387,000 2,387,000 Recreation Fees 595, , , , ,200 Police Fines/Fees 879, , , , ,400 Public Works Fees 278, , , , Miscellaneous Revenues 2,885,105 3,600,000 3,655,955 1,789,300 (5) 1,789,300 (5) TransfersIn 6,232,977 7,068,329 6,980,879 7,264,533 7,264,533 TransfersIn from Budget Stabilization Fund 1,133, ,692 1,022,000 1,022,000 Total Operating Revenues: $ 34,284,667 $ 34,833,249 $ 34,038,064 $ 31,326,943 $ 31,326,943 OPERATING EXPENDITURES General Government (3) $ 1,544,599 $ 1,095,441 $ 1,076,210 $ 763,437 $ 763,437 Human Resources 868, , , , ,310 Finance/Utility Billing 2,154,608 2,101,432 2,031,350 1,851,220 1,851,220 Planning 816, , , , ,640 Building Inspection 1,012, , , , ,600 Engineering 1,978, ,172 1,830,010 1,759,110 1,759,110 Economic Development 109,410 89,752 79,950 Recreation Services 1,854,555 1,945,526 1,871, , ,160 Police Services 17,605,084 19,076,419 18,804,180 19,305,312 19,305,312 Public Works (4) 2,184,393 2,161,568 2,030,730 1,835,028 1,835,028 NonDepartmental 2,473,729 2,332,485 2,264,290 2,123,726 2,123,726 TransfersOut 1,572,100 7,356,218 7,356, , ,400 Total Operating Expenditures: $ 34,174,421 $ 40,385,103 $ 39,589,918 $ 31,326,943 s 31,326,943 Annual Difference: $ 110,246 $ (5,551,854) (0) $ (5,551,854) $ $ ENDING GENERAL FUND RESERVES: $ 11,001,779 s 5,241,158 $ 5,241,158 $ 5,241,158 $ 5,241,158 (1) This amount reflects the June audited fund balance of $10,059,367 plus a prior period adjustment of $832,166. (2) Inventory, prepaid expenses, reserves & loans are not available for future budget allocations. (3) General Governmental includes City Attorney, City Manager, City Clerk/Council Services and Treasurer. (4) Public Works includes Administration. Streets, Facilities(Swim Center). Waste Reduction and Local Enforcement Agency have been transferred to the new Solid Waste Fund, for FY 2007/08. (5) This amount includes the $1,050,000 in City property acquisitions by the Redevelopment Agency, to support a two year purchase program. (6) This reduction represents the transferout of $5,551,854 to the Budget Stabilization Fund and various Internal Service Funds, in accordance with the City Council Reserve Policy requirements that was approved on February 2,

4 FY GENERAL FUND TRANSFERS IN AND OUT Actual Amended Projected Proposed Adopted TRANSFERSIN From RDA:.._ Redevelopment Fund $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000, TAB 30,000 30,000 Total RDA: $3,000,000 $3,030,000 $3,030,000 $3,000,000 $3,000,000 Budget Stabilization Fund $ $1,133,900 $ 613,692 $1,022,000 $1,022,000 (1) From Water FundUB/Other. 400, , , , ,800 From Water FundEngineering 75,000 50,000 50,000 50,000 50,000 From Sewer FundUB/Other 400, , , , ,800 From Sewer FundEngineering 80,000 50,000 50,000 50,000 50,000 From Marina Fund 83,137 55,500 55,500 55,000 55,000 From Island Energy Fund 90,130 74,200 74,200 74,200 74,200 From Pittsburg Power Fund 96,670 42,897 42,897 42,897 42,897 From Pittsburg Power Fund (Other) 14, , , , ,000 From Insurance Fund 100, , , , ,000 From Fringe Benefits Fund 80,000 80,000 80,000 80,000 80,000 From GHAD Fund 25,500 34,000 34,000 40,000 40,000 From NPDES (Stormwater) Fund 64,198 43,000 43,000 43,000 43,000 From NPDES Engineering 19,284 47,000 47,000 47,000 47,000 From CDBGPolice Code Enforcement 130, , , , ,548 From CDBGRecreation Dept. 7,950 From Gas Tax Fund Street Maintenance 1,175,000 1,120,000 1,032, , ,300 From Measure "C" & "J"Engineering 250, , , , ,000 From Measure "C" & "J"Street Maintenance 290, , , ,700 From Traffic Mitigation FundEng. 65,000 50,000 50,000 50,000 50,000 From Park Dedication Fund Eng. 75,000 50,000 50,000 50,000 50,000 From Kirker Creek Drainage Fund Eng. 16,288 16,288 From Solid Waste Fund 8,700 8,700 15,000 15,000 From Fleet Maintenance Fund 200, , , ,000 From Building Maintenance Fund 200, , , ,000 From COPS Hiring Recovery 270, ,000 From Proposition 1BAdmin 93,000 93,000 Total TransfersIn: $ 6,232,977 $ 8,202,229 $ 7,594,571 $ 8,286,533 $ 8,286,533 (1) UBUtility Billing Payment Center. TRANSFERSOUT To Water Fund To Golf Course Fund._._ To Information Systems Fund To Fleet Maintenance Fund To Fringe Benefit Fund To Budget Stabilization Fund To Citywide Landscape District To RDA Tax Increment Total TransfersOut: (1) The fringe costs related to retiree medical premiums. vacation buyback and vacation termination costs will be charged directly to each fund and division, similar to workers compensation and disability insurance premiums. 4

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6 ~ FY GENERAL FUND REVENUES II Actual Amended Projected Proposed Adopted /30/ REVENUES FROM OTHER GOVERNMENTAL AGENCIES Motor Vehicle InLieu Fees $ 283,853 $ 230,000 $ 168,000 $ 168,000 $ 168,000 Vehicle License Fees Backfill 4,587,828 4,625,000 4,498,020 4,498,020 4,498,020 County Tipping Fees 982,075 1,010, , , ,000 Mandated Costs Reimbursements 16,564 7,000 28,730 15,600 15,600 Total InterGovernmental Fees: $ 5,870,320 $ 5,872,000 $ 5,671,750 $ 5,658,620 $ 5,658,620 RECREATION FEES Facility Rentals $ 45,590 $ 27,580 $ 37,920 $ 35,000 $ 35,000 Community Events ,000 4,100 Small World Park 63,645 59,700 58,760 73,700 73,700 Sports Fees 86,584 90, , , ,000 Aquatics 56,841 61,000 52,300 Recreation Classes 41,260 49,360 38,700 Playgrounds 19,494 60,650 9,270 Senior Center 34,277 36,890 40,310 41,500 41,500 Other Recreation Fees 39,143 27,528 22,320 Recreation Reimbursements 207, , ,180 Total Recreation Fees: $ 595,501 $ 627,728 $ 583,680 $ 259,200 $ 259,200 POLICE FINES/FEES Accident Report Fees $ 12,106 $ 12,000 $ 8,600 $ 9,000 $ 9,000 Crime Report Fees 8,910 9,000 9,000 9,000 9,000 Vehicle Inspection Fees 6,562 4,500 7,000 5,000 5,000 Police EI Pueblo Reimb. 115, , , , ,000 Police Affordable Housing Fees 11,000 11,060 36,900 36,900 Police School Res. Officer Reimb. 100, , , , ,000 Vehicle Code Fines 227, , , , ,000 P.O.S.T. Reimbursements 29,635 25,000 15,300 20,000 20,000 Fingerprint Fees 28,240 28,000 28,000 26,000 26,000 Towing Fees 37,290 34,000 40,000 35,000 35,000 Abandoned Vehicle Abatement 99,732 65,000 25,200 40,000 40,000 Vehicle/Nuisance Abatement Fees 81,124 58,500 60,300 56,500 56,500 Other Police Fees 133,948 98, , , ,000 Total Police Fines/Fees: $ 879,703 $ 720,700 $ 821,200 $ 760,400 $ 760,400 PUBLIC WORKS FEES Street Sweeping Fees $ 239,110 $ 230,000 $ 240,000 $ 212,000 $ Public Works Reimbursements 276 Other Public Works Fees 38,949 20,000 62,260 40,500 40,500 Total Public Works Fees: $ 278,335 $ 250,000 $ 302,260 $ 252,500 $ 252,500 6

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9 FY CITYWIDE EXPENDITURE BUDGETS Actual Amended Projected Proposed Adopted DEPARTMENT GENERAL FUND City Council $ 81,937 $ 79,700 $ 74,130 $ 64,525 $ 64,525 City Attorney 750, , , , ,110 City Manager 235, , ,580 69,790 69,790 City Clerk Records & Council Services 470, , , , ,190 Treasurer 6,678 7,100 6,800 6,822 6,822 Human Resources 868, , , , ,310 Finance 1,374,170 1,256,934 1,187,100 1,041,690 1,041,690 Utility Billing 780, , , ,530 Economic Development 109,410 89,752 79,950 Planning 816, , , , ,640 Building Inspections 1,012, , , , ,600 Engineering 1,978,518 1,836,172 1,830,010 1,759,110 1,759,110 Recreation Services 1,854,555 1,945,526 1,871, , ,160 Police Services 17,605,085 19,076,419 18,804,180 19,305,312 19,305,312 Public Works Administration 132, , ,510 47,930 47,930 Public Works Streets 1,917,026 1,929,566 1,819,290 1,725,298 1,725,298 Parks & Recreation (Swim Center) 134, ,820 96,930 61,800 61,800 NonDepartmental 2,473,729 2,332,485 2,264,290 2,123,726 2,123,726 Transfersout 1,572,100 7,356,218 7,356, , ,400 Total General Fund: $ 34,174,421 $ 40,385,103 $ 39,589,918 $ 31,326,943 $ 31,326,943 INTERNAL SERVICE FUNDS (1) Information and Comm. Systems $ 942,409 $ 1,125,991 $ 1,071,697 $ 964,640 $ 964,640 Fleet Maintenance 2,055,730 1,968,333 1,784,319 1,779,744 1,779,744 Building Maintenance 1,319,483 1,508,679 1,398,137 1,270,177 1,270,177 Fringe Benefits 2,930,765 3,204,072 3,286,280 2,976,000 2,976,000 General Liability Insurance 739,973 1,144,540 1,075,289 1,135,260 1,135,260 Total Internal Service Funds: $ 7,988,360 $ 8,951,615 $ 8,615,722 $ 8,125,821 $ 8,125,821 (1) Depreciation is not included for budgeting purposes. 9

10 FY CITYWIDE EXPENDITURE BUDGETS DEPARTMENT Actual Amended Projected Proposed Adopted ENTERPRISE FUNDS (1) Water Plant & Lines Water Facility Reserve Fees Sewer Maintenance Sewer Facility Reserve Fees Golf Pro Shop Golf Maintenance Marina Island Energy Pittsburg Power Water Front Operations Pittsburg Arts and Community Foundation $ 15,546, ,685 3,663,158 29, , ,064 1,777,311 4,257,827 1,581,065 $ 17,865, ,884 5,734, , , ,650 1,792,396 7,691,131 7,645,162 $ 17,047, ,884 5,719, , , ,829 1,816,930 (2) 4,384,950 7,270,624 4,600 $ 14,698,390 $ 14,698,390 2,868, , ,500 1,744,850 4,319,890 2,979, ,550 2,868, , ,500 1,744,850 4,319,890 2,979, ,550 Total Enterprise Funds: $ 28,981,813 ~ 42,646,577 $ 38,159,182 $ 27,957,018 $ 27,957,018 (1) Depreciation is not included for budgeting purposes. (2) The maintenance & repair costs for FY are higher than expected. SPECIAL REVENUE FUNDS Budget Stabilization Fund Economic Development Fund Gas Tax Fund Measure C and J Tax Fund Citywide Lighting & Landscape Oakhills Lighting & Landscape NPDES Stormwater Geological Abatement (GHAD) San Marco CFD Solid Waste Fund Park Maintenance CFD Vista Del Mar CFD Public Safety CFD Asset Seizure Housing Rehabilitation CDBG Entitlement Veterans Affairs Supportive Housing Housing Authority Neighborhood Stabilization Program CalHome Program COPS Hiring Recovery Kirker Creek Drainage Fund Traffic Mitigation Fund Park Dedication Fund Inclusionary Housing Fund Traffic Impact Fair Share Fund Prop 1B Local Street & Road Impr. Pension Obligation Fund $ $ 392,150 1,614, ,729 3,875,764 43, , ,039 9, ,413 46,619 2,648 9, , , ,113 10,719,393 1,604,156 2,004,399 1,705,600 2,038,489 1,133,900 $ 1,130,000 1,202, ,000 4,446,507 53,350 1,060, ,950 57, ,169 48,950 32,000 86,800 84, , , ,081 11,061, ,000 3,177,190 4,343,762 1,013,376 2,081, , ,000 1,114, ,500 4,141,093 45, , ,870 49, ,969 59,797 31,510 84,636 84, , ,942 75,000 10,947, ,000 3,177,190 4,343,762 1,013,376 2,080,431 $ 1,022, ,000 1,009, ,900 3,728,246 53,095 1,007, , , ,933 59,330 63, , , , ,639 11,242,248 1,718, , ,000 16,288 50,000 50,000 93,000 2,135,309 $ 1,022, ,000 1,009, ,900 3,728,246 53,095 1,007, , , ,933 59,330 63, , , , ,639 11,242,248 1,718, , ,000 16,288 50,000 50,000 93,000 2,135,309 Total Special Revenue Funds: $ 27,487,864 $ 34,385,477 $ 32,384,061 $ 26,702,687 $ 26,702,687 (1) This amount represents the unfunded liability payment to CCCERA ($289,144) and the pension bond payment of '$1,837,165 plus fees of $9,000. Total Debt Service: $ 7,268,216 $ 4,516,542 $ 4,512,377 $ 3,085,317 $ 3,085,317 TOTAL EXPENDITURES: $ 105,900,674 $ 130,885,314 $ 123,261,260 $ 97,197,786 $ 97,197,786 10

11 II FY CITYWIDE ALLOCATED COSTS (1) Building Info/Comm. General Fleet Maint. Maint. Systems Liability Total II DEPARTMENT City Attorney $ $ $ 2,910 $ $ 2,910 City Manager 50 14, ,690 City Clerk 64, ,170 Council Services Treasurer Human Resources , ,720 Finance 58, ,340 Utility Billing 26, ,290 Planning , ,490 Building Inspections 17,050 32, ,170 Engineering 58,460 75, ,290 Economic Development Recreation Services 12,430 78,890 72, ,240 Police Services 650,050 1, , ,232 1,381,862 Public Works Administration 220 1,160 8, ,190 Public Works Streets 211,260 10,940 11,650 46, ,368 Facilities(Swim Center) 2, ,500 City Hall Non Departmental 854, ,706 1,086,856 Fleet Maintenance 10, ,660 9,074 31,654 Building Occupancy 11,500 11,660 13,987 37,147 Information Systems 70 14,570 2,410 17,050 Water Plant & Lines 166,360 54,400 43,710 90, ,606 Sewer Maintenance 78,270 3,620 2,920 41, ,438 Golf Pro Shop Golf Maintenance Marina 15,730 28,080 14,570 27,570 85,950 Island Energy 4,620 29,140 5,570 39,330 Pittsburg Power 8,750 5,500 14,250 Solid Waste Fund 4,270 5,820 1,773 11,863 Park Maintenance CFD Citywide Lighting & Landscape 275,160 10,180 11,660 75, ,306 Oak Hills Lighting & Landscaping NPDES(Storm Drains) 43,320 3,280 10,282 56,882 Housing Rehabilitation 2,630 2,720 14,570 10,784 30,704 CDBG Entitlement 2,630 2,720 8,740 3,150 17,240 Housing Authority 5,260 2,720 32,049 18,179 58,208 Redevelopment Agency 17,860 7,977 35, , ,542 Total Allocated Costs: $ 1,583,200 $1,070,177 $ 967,399 $1,135,260 (2) $ 4,756,036 (1) Info/Comm. stands for Information and Communication Systems. (2) General Liability allocated total does not include the estimated interest income of $15,

12 FY PERSONNEL ALLOCATIONS II City Manager FY FY FY Adopted Base Amended Base Adopted Base City Manager i1t.t\;sistant City Manager Executive Assistant ~ _ ~~ SubTotal: City Clerk FY FY FY Adopted Base Amended Base Adopted Base ==_~ Director of Records & Council Services ~ 0=.:::.6_=5_1 =0.:.:.6=_J5...:0::.:..5=0:::.j (2) (3) Deputy CityClerk '1..:..:.0:...:0'_l1'.0'"0'_10::.:.=50:::.j (~)~~mini~_ra_tive Assistant Part 1 0::.;f..:..:2= + =0''.75 '0',0=..0+ 0::.:."0..:..0, SubTotal: Human Resources FY FY FY Adopted Base Amended Base Adopted Base!fOr~ssi~!.nt CitY~ 0...ger =_JnteriJC1l ervices 0.00, (5) Director of Human Resources Sr. Human Resources Analyst Human Resources Analyst ~ Human Resources Specialist ~ (6) Administrative Assistant To Director 1. LQQ SubTotal: (1) Reclassify Assistant City Manager position to Deputy City Manager and reallocate to Public Works External Operations; Resolution No _ (2) Reallocate position to Water. Sewer, Pittsburg Power and RDA for FY (3) Deputy City Clerk position unfunded for FY (4) Eliminate Administrative Assistant Part 1 of 2 position; Resolution No (5) Reclassify Director of Human Resources position to Assistant City Manager and reallocate 0.30 to Information Technology; Resolution No FY 0910 reallocate 0.20 to the Redevelopment Agency. (6) Transfer 0_5 of Administrative Assistant to Director position from Parks and Recreation Eliminate one Administrative ASSistant to Director position; Resolution No FY Adopted Base represents the City Council adopted budget at the beginning of the fiscal year. FY Amended Base represents changes through the year that include staffing reorganizations authorized by the City Manager and reclassifications and new positions approved by the City Council during the year. FY Adopted Base represents positions funded for FY as noted, as well as new positions added to or positions eliminated or frozen from the base as recommended by the City Manager. 12

13 FY PERSONNEL ALLOCATIONS II Finance Department FY FY FY Adopted Base Amended Base Adopted Base Director of Finance...._ (1) (2) Assistant Director of Finance (Tj Finance Division Manager (3) Purchasing Analyst ~ (4) Accountant" Administrative Assistant to Director Payroll Specialist ~nting Technician Account Clerk Part 2 of Account Clerk Part 1 of _. SubTotal: Economic Development FY FY FY Adopted Base Amended Base Adopted Base 5l Director of Economic Development ~. ~:Administrative Analyst SubTotal: OAO (1) Eliminate one Finance Division Manager position and add one Assistant Director of Finance position to the base Of this position, 0_65 is allocated to the Redevelopment Agency; Resolution No (2) Assistant Director of Finance position unfunded for FY 0910, (3) Eliminate Purchasing Analyst position: Resolution No (4) Eliminate one Accountant II position. Of this position, 0.05 is allocated to the Redevelopment Agency; Resolution No (5) Eliminate Director of Economic Development position; Resolution No (6) Transfer Sr Administrative Analyst position to RDA Economic Development; Resolution No

14 ".._" FY PERSONNEL ALLOCATIONS II Planning FY FY FY Adopted Base Amended Base Adopted Base (1) Assistant City Manager Development Services (2)Planning Manager' (1) Administrative Officer _. _ (2) Sr. Plann;' (1) Civil Engineer" (3) (5) Associate Planner ~ 2.00 _ (4) (5) Assistant Planner :QQ.,~ Administrative Assistant to Director _ Records Technician SubTotal: This allocation table for Planning includes General Fund Planning and National Pollution Discharge Elimination System (NPDES). Planning divisions. Engineering Building Division FY FY FY Adopted Base Amended Base Adopted Base Chief Building Official t. Administrative Officer' _ 0.10 _.JlJ..Q.. _ 1,.. t (1) Sr. Combination Building Inspector " (6) (7) Combination Building Inspector Permit Technician Records Technician ' (1) Administrative Assistant Part ~_~f_ (1) (8) Administrative Assistant Part 1 of 2 ~ SubTotal: (1) Reallocate position to/from other divisions within the City for FY (2) Reclassify Sr. Planner to Planning Manager; Resolution No FY 0910 reallocate 0.10 to the Redevelopment Agency (3) Eliminate one Associate Planner position: Resolution No (4) Eliminate one Assistant Planner position; Resolution No (5) Reclassify Assistant Planner to Associate Planner. FY 0910 reallocate 0.5 to Redevelopment Agency. (6) Transfer 0.15 of Combination Building Inspector position to Housing Authority; Resolution No (7) Eliminate Combination Building Inspector positions Of theses positions, 0040 is located in the Housing Authority. (8) Eliminate two Administrative Assistant Part 1 of 2 positions. Of these positions, 0.30 is located in Engineering and 0.65 is located in RDA Engineering; Resolution No

15 II FY b========.";p",;;e;;,r;,;;:s;,,::;o;,;,n;;,,n=::e:;,;;;:l~a~l;;;;;;l;,;;;;o..;;c,,;,,;a;,;,t;,::::io;,;,n;,::::s~========:1 II Engineering. Engineering Division FY FY FY Adopted Base Amended Base Adopted Base 1) Assistant City Manager Development Services fi'city Enoineer. ~ (2) Assistant City Engineer ~PubliC Wor~rv1anager _.. O:QQ (2) Administrative Officer 0_30 QlQ 0.35 (2) Sr. Civil Engineer =. _. (2) (3) Civil Engineer" 4_ (2) Public Works Supervisor J..Q ~~J~!:! IineeringTechnician" (2) (4) Engineering_Technician I f Administrative Assistant To Director.~ ~ Records Technician (5) Administrative Assistal]!_j>~!!. 1 of 2~==~=~ SubTotal: This allocation table for Engineering includes General Fund Engineering and Southwest Pittsburg Geological Hazard Abatement District (GHAD). *Parks and Recreation FY Adopted Base FY Amended Base FY Adopted Base 1UTDirector of Recreation 0_ (ija~;jstant Director,,~=_== of Public Work~ ~ 0_.0_0 0_10.9.:.QQ 1 ("2) (7) Parks and Recreation Manager ~ '...:.0:.:,.5;::.04_ 0.40 (8) (10) Civil Engineer 0.00 _.~ _~. =_~~. O.Q..O Recreation Supervisor (8)(10) Public Works Supervisor _ (8) Maintenance Lead Worker (2)Administrative Assi~t~_r:!!~ Dire'?tor 1.00 I Recreation Coordinator _00 (8) (10) Accounting Technician (8) Maintenance Worker" f _ (9) Maintenance Worker I. 0_ _.0Q. (~~)~minis~ra~iy~f. sista.!!t.: r:a.r:t2 of ~O~O:::O::.I 0_00 SubTotal: *The parks division in Public Works was combined with Recreation to form this new division. 11) Reclassify City Engineer position to Assistant City Manager Development Services; Resototion ND FY reallocate to other dlvlslons. 12) RealiDcate position to/from other divisions within the City tor FY ) Eliminate two Civil Engineer II positions. Of these positions, 0.75 is located in RDA Engineering; Resolution No ) Reclassify two Engineering Technician I positions to Engineering Technician II. 15) Eliminate Administrative Assistant Part 1 of 2 positlon; Resolution ND } Eliminate DirectDr of Recreaticn position: Resolution No I'} Reclassify Public Works Superintendent to Parks and Recreation Manager and transfer 0.5 from Public WDrks; ResolutiDn ND ) Position transferred from Public Works. Resolution No ) Eliminate one Maintenance Worker I position for FY ) Transfer position to Public Works for FY

16 II FY II h========~p,;;;er=s=o;;;;"n;,,;,;,,;n,;;;el~a~l,;;;lo~c~a;,,;t,;,;i~o,;,;n~s========~ Police Department FY FY FY Adopted Base Amended Base Adopted Base Chief of Police Police Captain.~ gQ Police Lieutenant ~ f QQ Police Sergeant 9.00 ~ ~. ~ Police Officer * I _00 Police Records Manager 1.00 ~ Property and Evidence Coordinator ~~~~ 1.00 Executive Secretary to Chief of Police._ ~ (1) Community Services Speciali~~t Lead Police Records Clerk _._ (2) Police Records Clerk Part 2 of ,QQ ~~.. Police Records Clerk Part 1 of 2 ~~ Administrative Assistant Part 2 of Administrative ~ Assistant Part 1 of SubTotal: , This allocation includes two Police Officer positions allocated to the Community Facilities Districts as follows: 0.92 to San Marco CFD ,0.74 to Public Safety CFD and 0,34 to Vista Del Mar CFD (1) Eliminate two Community Services Specialist positions; Resolution No _ (2) Eliminate one Police Records Clerk Part 2 of 2 position; Resolution No

17 FY PERSONNEL ALLOCATIONS II Public Works FY FY FY Adopted Base Amended Base Adopted Base (1) City Manager h~ (2) Deputy City Manager (1) (3) Assistant City Manager Development Services (4)O'irector ~f Public Works (5) (12) Assistant Director of Public Works f fj)m Assistant City Engineer t (6) Parks and Recreation Manager _50 (6) Public Works Manager _..!.:QQ (6) PubliC Works Superintendent Water Plant Superintendent LQQ (1) Sr. Civil Engineer 0.00, (1) Director of Records and Council S~rvices ' 0.10 Sr. Administrative Analys! Water Plant Supervisor (5) (12) Civil Engineer II Water Instrument/Maintenance Technician II Water Quality Analyst II Water Plant Operator I.~~ $~ipment Shop Supervisor_ ~...!.:QQ (1) (5) Public Works Supervisor ~~ Water Instrument/Maintenance Technician I &Iectrician. _ Water Quality Analyst I , _..._ (7) Maintenance Lead Worker ~... (8) Administrative Assistant to Director (1) Engineering Technician I (1)(11) Deputy City Clerk Equipment Mechanic ~ I ~ (ToTAdministrative Assistant Part 2 of (5) (7) Maintenance Worker il (5) (9) Maintenance Worker I (5) (12) Accounting Technician SubTotal: This allocation table for the Public Works Department represents all divisions which include Administration, Streets, Environmental Affairs, Local Enforcement Agency (LEA). Lighting & Landscape, National Pollution Discharge Elimination System (NPDES), Water Lines, Water Plant, Sewer, Fleet Maintenance, and Building Occupancy. (1) Reallocate position to/from other divisions within the City for FY (2) Add Deputy City Manager position to base. Reclassify Assistant City Manager position to Deputy City Manager and transfer to Public Works from the General Fund, Information Technology and Redevelopment Agency; Resolution No (3) Reclassify City Engineer to Assistant City Manager Development Services and reallocate 0.3 of position to Public Works General Fund Engineering; Resolution No, (4) Eliminate Director of Public Works position; Resolution No (5) Transfer position from Public Works to Parks & Recreation; Resolution No (6) Reclassify Public Works Superintendent position to Parks and Recreation Manager and Public Works Manager. Transfer 0_5 of Parks and Recreation Manager position to Parks and Recreation; Resolution No (7) Reclassify one Maintenance Worker II position to Maintenance Lead Worker. (8) Eliminate Administrative Assistant to Director position; Resolution No (9) Eliminate one Maintenance Worker I position. (10) Transfer Administrative Assistant Part 2 of 2 position from Parks & Recreation (11) Deputy City Clerk position unfunded for FY (12) Transfer position to Public Works from Parks and Recreation 17

18 FY PERSONNEL ALLOCATIONS Community Access COBG I Housing Rehabilitation FY Adopted Base FY Amended Base FY Adopted Base SubTotal: Community Access Housing Authority FY FY FY Adopted Base Amended Base Adopted Base Director of Housing & Community Programs Housing Operations Specialist Q,Q Housing Supervisor.~~. ~ _...:!.:QQ _J..:QQ (1) (3) Combination Building Inspector 0.00 ' ACCountant _ 0.95 ~ Housing Inspector 1.00 _...._...l$j _~ Housing Specialist Administrative Assistant Part 2 of2' Administrative Assistant Part 1 of 2 _ * SubTotal: Marina FY FY FY Adopted Base Amended Base Adopted Base I\4TDirector of Economic Developm~.I1l Harbormaster Lead Marina Services Worker _ Marina Maintenance Worker Account Clerk Part 2 of Administrative Assistant Part 2 of SubTotal: (1) Reallocate position tolfrom other divisions within the City for FY (2) Reclassify Sr. Administrative Analyst to Administrative Analyst I and transfer incumbent from Redevelopment; Resolution No (3) Reallocate 0.15 of Combination Building Inspector position from Building and 0.25 from RDA Building; Resolution No (4) Eliminate Director of Economic Development position; Resolution No

19 I FY PERSONNEL ALLOCATIONS II Golf Course Pro Shop FY FY FY Adopted Base Amended Base Adopted Base ;1T Recreation Supervisor (1) Sr. Golf Cart Attendant (1) Golf Operations Technician _.~.... _l:.qq (1) Golf Shop Attendant SubTotal: Golf Course Maintenance FY FY FY Adopted Base Amended Base Adopted Base 1) Public Works Superintendent ni"maintenance Worker 1' SubTotal: Island Energy FY FY FY Adopted Base Amended Base Adopted Base rm Director of Power Company General Manager, Mare Island Sr. Administrative Analyst ~ Electric & Gas System Supervisor " Electric Technician " Gas Technician _ Administrative Assistant to Director Accounting Technician Administrative Assistant, Mare Island SubTotal: (1) Position eliminated for FY (2) Reallocate position to/from other divisions within the City for FY

20 FY PERSONN EL ALLOCATIONS Pittsburg Power Company FY FY FY Adopted Base Amended Base Adopted Base 'l City Manager f=c._ (2) Director of Power Company (3) Trans Bay Cable Asset Manager 1._.2.:QQ (4) Business Development Manager (1) Director of Records and Council Services 0.00._ Sr. Administrative Analyst 0, (3) Community Relations Manager , ".._ (3) Accountant 11 ~..~ Administrative Analyst I Administrative Assistant to Director.._ ~. (1) (5) Deputy City Clerk ,05 ~ccounting Technician SubTotal: Information and Communications Systems FY FY FY Adopted Base Amended Base Adopted Base (ti) Assistant City Manager (72'Ass~tantCity Ma;ageE.=lnternal Services ' Executive Assistant ,30 _ SubTotal: 0, (11 Reallocate position to/from other divisions within the City for FY (21 Reallocate 0.25 of Director of Power position from Island Energy and 0.25 from Redevelopment to Pittsburg Power Company; Resolution No Add Trans Bay Cable Manager, Community Relations Manager and Accountant II positions to base; Resolution No (41 Reallocate Business Development Manager position from Redevelopment Agency; Resolution No Deputy City Clerk position unfunded for FY ) Reclassify Assistant City Manager position to Deputy City Manager and transfer to Public Works; Resolution No Reclassify Human Resources Director position to Assistant City Manager Internal Services; Resolution No

21 II FY k========"";,p,,.;;e;;.r;,;;;;s;,;;;o;,;,n;,;,,;n;,;;;;e~l~a;;;;l~l~o~c;,,;a;,;,t;,;;;;io;,;.n;,;;;;s~=========::::! II RCA Redevelopment Agency Program Administration FY Adopted Base FY Amended Base FY Adopted Base ft City Manager (1) Assistant City Manager Internal Sec.rv.:.:.ic=.:e:.:s' Director of Redevelopment Agency _...._ _ (2) Directcrof Power Company._..+ "0.:.:.2:.:5' I;D;;.i:.::re:.':'c~to::.r.::o::.f.'..F.:.:.in:::a:.:.nc=.:e: _.6_ (1) Planning Manager. ":O""O:':OJ~ (3) (_1'.:) A~s~s~is:;:;ta~nt:.:D:::i:.::re:.:::::ct::::o.:...r o::::f..:.f..::in::::a.:.::nc:::::e: _ _ 0.65 I~S::.r.:.. :.:.R:::e~d:::.ev''e::.lo:.Jp:.:m:.:.::.en:.:.t:..:P..:r_=o~je:.:c:.:.t.:.::M.:.::a:.:.n:=a",g.::.e:..r _._.. 1.:.:.=00::.j_..:.1.:.:0:.::0+ :1.:.:.0~0 h(4"").=b:::u::::s::..in:.::e~ss:::..=d=e:.:.v.::e:.::locr:.:..:pjm.:.:e:.:.n:.:.t.:..;m.:.:a:.;,.n;,::a""q:le:.:..r....:1:.:..0=.:0:..1 O=.0:::0+...::0:.:..:.0~0 (3) Finance Division Manager. =0,.6=5ccl.~0:.:..:.0:::0~ 0.00 Director of Records & Council Service_s (5) Assistant to the City Manager (6) Redevelopment Project Manager.....:3:.:..::.0.::.01 ~2c:'.0~ (7) Associate Planner _~ ~inistrative~_na_i}i~_t_ii...i!:2q, (9)Accountant II _ gQ Executive Assistant._. ~ _.. 0''.'60.:..1.. =0c.:..6::0~10=.:.~6.;.01 Administrative Analyst I J._~1 ~QQ....:.1.:.::0~ Administrative Assistant to Director... 1.:....:.0c:.j0...:.:1.=0..::0~ 1.00 (1) (11) Deputy City Clerk Accounting Technician c. ~ ~'~ ~dministrative Assistant Pa!!..1 otl _ f._. ~ SubTotal: (1) Reallocate position to/from other divisions within the City for FY (2) Reallocate Director of Power position to Pittsburg Power Company; Resolution No (3) Eliminate one Finance Division Manager position and add one Assistant Director of Finance position to the base. Of this position is allocated to the General Fund; Resolution No (4) Reallocate Business Development Manager position to Pittsburg Power; Resolution No ) Eliminate Assistant to the City Manager position. (6) Eliminate one Redevelopment Project Manager position; Resolution No <'J Eliminate one Associate Planner position and reallocate 0.50 of the Associate Planner position from General Fund Planninq. (8) Eliminate Administrative Analyst II position from the base and transfer incumbent to Housing Rehabilitation; Resolution No (9) Eliminate one Accountant II position. Of this position is allocated to the Redevelopment Agency and 0.95 is allocated to the General Fund; Resolution No (10) Eliminate Administrative Assistant Part 1 of 2 position; Resolution No (11) Assistant Director of Finance and Deputy City Clerk positions unfunded for FY

22 FY PERSONNEL ALLOCATIONS II RDA Engineering FY FY FY Adopted Base Amended Base Adopted Base (1) 1:<) Assistant City Manager Development ~~ervices ~'} City Engineer :QQ (2) Assistant City Engineer ~~ (2) Administrative Officer ~ (2) Sr. Civil Engineer ~ (2) (3) Civil Engineer II ~ (2) Sr. CombinationBuilding Inspector._ (2) Engineering Technician I 0.25.~ (2) Administrative Assistant to Director ~ _ Records Technician _._ (4) Administrative Assistant Part.~of 2 ~ 0.65 ~ SubTotal: RDA Economic Development FY FY FY Program Administration Adopted Base Amended Base Adopted Base 1(5) Director of Economic Development ':::Sr. Administrative Analyst SubTotal: RDA Building FY FY FY Code Enforcement Adopted Base Amended Base Adopted Base Chief Building Official ~ Sr. Combination Building Inspector (7) Combination Building Inspector (2) Administrative Assistant Part 2 of ' (2) Administrative Assistant Part 1 of ". ~ 0.25 SubTotal: (1) Reclassify City Engineer position to Assistant City Manager Development Services and reallocate 0_30 of the position to fund 501 in Public Works; Resolution No (2) Reallocate position to/from other divisions within the City for FY (3) Eliminate one Civil Engineer II position. Of this position is located in General Fund Engineering; Resolution No (4) Eliminate one Administrative Assistant Part 1 of 2 position. Of this position is allocated to the General Fund; Resolution No (5) Eliminate Director of Economic Development position; Resolution No (6) Reallocate 0.25 of Sr Administrative Analyst position from Economic Development; Resolution No (7) Reallocate 0.25 of Combination Building Inspector position to Housing Authority; Resolution No

23 II FY b========~p,;;e~rs~o~n;,;;,n;;,e=l=a~l,;;lo~c;,,;a=ti=o=n=s===========:! II RDA Recreation FY FY FY Old Town Marketing Adopted Base Amended Base Adopted Base l} Director of Recreation DAD (2) Recreation Coordinator SubTotal: RDA Recreation FY FY FY Community Group Funding Adopted Base Amended Base Adopted Base Ii"') Recreation Coordinator OA (3) Recreation Supervisor SubTotal: RDA Police FY FY FY Neighborhood Improvement Adopted Base Amended Base Adopted Base Police Officer Community Services Specialist 1' Q.Q SubTotal: RDA Public Works FY FY FY Property Maintenance Program Adopted Base Amended Base Adopted Base Maintenance Worker II _1.:.QQ SubTotal: (1) Eliminate Director of Recreation position; Resolution No (21 Eliminate Recreation Coordinator position. (3) Eliminate Recreation Supervisor position. 23

24 II FY b===========~p",;;;e;;,r;;;;s;,;;;;o;,;;n;,;;n;,;;;;e;;;;l";,,,a;;;;l;;;;l,;;o,;;c;,,;;a,,;,,;ti;,;;;;o;,;;n~s==========:! II RCA Community Access FY FY FY First Time Homebuyer Program Adopted Base Amended Base Adopted Base ~ ~dministrative Analyst I SubTotal: RCA Community Access FY FY FY Housing Set A Side Adopted Base Amended Base Adopted Base 1) Administrative Analyst I SubTotal: RCA Public Works FY FY FY Graffiti Removal Program Adopted Base Amended Base Adopted Base [TT Public Works Superviso!, ~~. SubTotal: Citywide FY FY FY Adopted Base Amended Base Adopted Base Totals: * * Of the positions that make up the proposed base for FY 0910, two positions are unfunded. They are the Assistant Director of Finance and Deputy City Clerk. (1) Reallocate position to/from other divisions within the City for FY

25 FY PERSONNEL ALLOCATIONS II Positions added to base during FY 0809: Power Company: Trans Bay Cable Asset Manager Accountant II Communications Relations Manager Finance: Assistant Director of Finance Positions eliminated from base during FY. 0809: Building: Combination Building Inspector (2 positions) City Clerk: Administrative Assistant Part 2 of 2 City Manager: Assistant to the City Manager Economic Development.: Director of Economic Development Golf Operations Technician Golf Shop Attendant ( 2 positions) Maintenance Worker II (2 positions) Public Works Superintendent Recreation Supervisor Sr. Golf Shop Attendant Engineering: Administrative Assistant Part 1 of 2 (2 positions) Civil Engineer II (2 positions) Finance: Accountant II Finance Division Manager Purchasing Analyst Human Resources: Administrative Assistant to Director Recreation: Director of Recreation Recreation Supervisor (2 positions) Recreation Coordinator (1.5 positions) Planning: Assistant Planner Public Works: Associate Planner Police: Community Services Specialist (2 positions) Police Reccrds Clerk Part 2 of 2 Director of Public Works Administrative Assistant to Director Maintenance Worker I (2 positions) Redevelopment: Administrative Analyst I Associate Planner Redevelopment Project Manager Positions reclassified during FY 0809: City Manager: Assistant City Manager to Deputy City Manager Human Resources: Director of Human Resources to Assistant City Manager Administrative Assistant to Director to Human Resource Specialist Parks and Recreation: Public Works Superintendent to Parks and Recreation Manager Engineering: City Engineer to Assistant City Manager Engineering Technician I to Engineering Technician II Planning Sr Planner to Planning Manager Public Works. Public Works Superintendent to Public Works Manager Maintenance Worker II to Maintenance Lead Worker Housing Rehabilitation: Sr. Administrative Analyst to Administrative Analyst I 25

26 II FY CLASSIFICATION TABLE II FY Adopted Base Title of Position Salary CitX Manager Contract 1.00 Deputy City Manager 13,139 15, Assistant City Manager Development Services 11,747 14, Assistant City Manager Internal Services 11,747 14, Chief of Police 11,727 14, Director of Finance 11,060 13, Director of Power 10,254 12, Director of Housinq & Community Programs 9,963 12, Director of Redevelopment Agency 9,963 12, Police Captain 9,787 11, Assistant Director of Public Works 8,789 10, Assistant City Engineer 8,466 10, Police Lieutenant 8,352 10, Chief Building Official 8,279 10,063 _._ 1.00 Parks and Recreation Manager 8,279 10, Planning Manager 8,279 10, Public Works Manager 8,279 10,063 Redevelopment Manager 8,279 10, Trans Bay Cable Asset Manaoer 8,279 10, Director of Records & Council Services 8,038 9, General Manager, Mare Island 7,691 9, Assistant Director of Finance 7,592 10, Water Plant Superintendent 7,439 9, Administrative Officer 7,366 8, Business Development Manage~ 7,366 8, Sr. Civil Engineer 7,366 8, Sr. Redevelopment Project Manager 7,366 8, Finance Division Manager 7,242 8, Police Sergeant 6,680 8, Harbormaster 6,658 8,093 Water Instrument / Maintenance Technician II 6,570 7, Water Plant Supervisor 6,416 7, Electric and Gas System Supervisor.. 6,340 7, Redevelopment Project Manager 6,294 7, Sr. Administrative Analyst 6,294 7, Sr. Human Resources Analyst 6,294 7, Civil Engineer II 6,060 7,~~ 1.00 Water Quality Analyst II 6,015 7, Sr. Combination Building Inspector 5,906 7,179 26

27 II FY l========C=L=A=S=S=IF=IC=A=T=I=O=N=T=A=B=L=E=========== II FY Adopted Base Title of Position Salary 2.00 Associate Planner 5,796 7,046 t 5.00 Water Plant Operator 5,700 6, Water Instrument / Maintenance Technician I 5,675 6, Police Officer 5,571 6, Electric Technician 5,476 6, Gas Technician 5,476 6,657 Administrative Analyst" 5,437 6, Housing Operations Specialist 5,437 6,609 1, Human Resources Analyst 5,437 6, Community Relations Manager 5,437 6,609 Recreation Supervisor 5,323 6, Equipment Shop Supervisor 5,321 6, Housing Supervisor 5,321 6, Public Works Supervisor 5,321 6, Police Records Manager 5,312 6, Combination Building Inspector 5,257 6,390 Civil Engineer I 5,234 6,363 Water Quality Analyst I 5,196 6, Accountant" 5,089 6, Engineering Technician" 5,052 6,140 Environmental Health Officer 5,032 6,116 Assistant Planner 5,007 6, Electrician 4,847 5, Property and Evidence Coordinator 4,836 5, Executive Assistant 4,707 5, Administrative Analyst I 4,696 5, Accountant I 4,546 5, Executive Secretary to Chief of Police 4,507 5, Human Res_ources Specialist 4,507 5, Payroll Specialist 4,507 5, Lead Marina Services Worker 4,480 5, Maintenance Lead Worker 4,480 5, Housing Inspector 4,433 5,38~ 2.00 Engineering Technician I 4,390 5, Administrative Assistant to Director 4,2g2 5, Equipment Mechanic 4,281 5, Permit Technician 4,235 5, Lead Police Records Clerk 4,210 5! Community Services Specialist 4,179 5,079 27

28 FY CLASSIFICATION TABLE II FY Adopted Base Title of Position Salary 1.00 Deputy City Clerk 4,167 5, Records Technician 4,130 5, Recreation Coordinator 4,074 4, Accountinq Technician 4,016 4, Housing Specialist 3,948 4, Maintenance Worker II 3,870 4,703 Water Plant Apprentice Operator 3,870 4, Police Records Clerk (Part 2 of 2) 3,637 4, Account Clerk (Part 2 of 2) 3,470 4, Administrative Assistant (part 2 of 2) 3,464 4, Administrative Assistant, Mare Island 3,464 4, Marina Maintenance Worker 3,346 4, Maintenance Worker I 3,343 4, Police Records Clerk (Part 1 of 2) 3,142 3, Account Clerk (Part 1 of 2) 2,998 3,643. t 3.00 Administrative Assistant (Part 1 of 2) 2,992 3,637 Office Assistant 2,719 3, City Wide Total 28

29 DATE: 06/08/2009 OFFICE OF THE CITY MANAGER/EXECUTIVE DIRECTOR 65 Civic Avenue Pittsburg, CA TO: Mayor and Council Members FROM: Marc S. Grisham, City Manager SUBJECT: Adoption of a City Council Resolution Establishing the Appropriations Limit for the Fiscal Year in Accordance with Proposition III and Article XIII (8) MEETING DATE: 6/15/2009 EXECUTIVE SUMMARY In November 1979, the voters of California approved Proposition 4, commonly known as the Gann Initiative. This proposition created Article XIII (B) of the State Constitution placing limits on the amount of revenue which can be appropriated by all government entities in any fiscal year. The legislation mandates all governing bodies including the City of Pittsburg to annually establish the Appropriations Limit. FISCAL IMPACT There is no impact to the City of Pittsburg budget. The FY Appropriations Limit is $109,388,496 and will exceed the estimated General Fund spending plan of $31.3 Million. RECOMMENDATION Staff recommends that the City Council adopt this Resolution in compliance of State of California legislative requirement for the City Council to annually establish the Appropriations Limit. BACKGROUND In 1979, Proposition 4, known as the Gann Initiative was approved by the California voters. As a result, Article XIII (B) of the State Statute (Government Code Section ) was enacted and it requires that each year thereafter, the governing body of each local jurisdiction shall by resolution, establish its Appropriations (spending) limit for the following fiscal year. The determination of the appropriations limit is considered to be a legislative act and should be adopted at a regular council meeting. 29

30 Proposition III, approved by California voters in 1990, amended Article XIII (8) further, and Council action is necessary to implement the amendments effective for fiscal year and thereafter. The amendments of Proposition III specify that the annual adjustment factors in calculating the Appropriations Limit will be increased by: The change in population growth for City OR County (whichever is higher) The change in California Per Capita Personal Income OR The growth in the nonresidential assessed valuation due to the new construction within the City (whichever is higher). Pursuant to Proposition III amendments, staff has calculated the fiscal year Appropriations Limit (see attached Gann Calculations) using the County Population change and the Per Capita Change growth factors. The basis for the selection methodology is that the County's Population Change is higher than the City's population growth and the California per capita income factor is higher than the City's nonresidential assessed valuation growth change. The Appropriations subject to limitations for Fiscal Year is $109,388,496. SUBCOMMITTEE FINDINGS None STAFF ANALYSIS Establishing the Appropriations Limit is a State of California mandate which requires all cities to adopt a respective Resolution at the beginning of each fiscal year. The Appropriations subject to Limitation for Fiscal Year is $109,388,496. Appropriations subject to the limit for fiscal year totaled $40,385,103 which includes policy reserve transfers of $5,551,854 for a net expense total of $34,833,249 against the Adopted Limit of $107,467,839 for that same year. ATTACHMENTS: Resolution Gann Calculations California Department of Finance Letter dated May, 2009 Report Prepared By: Deborah M. Yamamoto, Division Manager Accounting Marie Simons, Director of Finance 30

31 In the Matter of: BEFORE THE CITY COUNCIL OF THE CITY OF PIITSBURG Adopt Resolution Establishing the ) Appropriations Limit for the Fiscal Year ) in Accordance With ) Proposition III and Article XII I (8) ) RESOLUTION NO The Pittsburg City Council DOES RESOLVE as follows: WHEREAS, Article XIII (8) of the California Constitution Proposition IV establishes expenditure limits for cities; and WHEREAS, Stateimplementing legislation (Government Code Section 7910) requires the City of Pittsburq to annually adopt a resolution establishing its appropriations limit for the following fiscal year; and WHEREAS, effective FY Proposition III has amended Article XIII (B) to allow a selection of annual adjustment factors (price and population) which must also be adopted at a regularly scheduled meeting; and WHEREAS, the City selected the County's population change and the California per capita change factors to compute the Appropriations Limit; and WHEREAS, the Division Manager Accounting has made the calculations specified in said Law and concludes that the appropriations subject to limitation is the sum of One hundrednine million, threehundredeightyeight, fourhundredninetysix Dollars ($109,388,496); and WHEREAS, pursuant to said law, the calculations have been made available to the public for two (2) weeks prior to the date of the adoption of this resolution. A copy of the calculation is on file in the City of Pittsburq Finance Department. NOW, THEREFORE, the City Council finds and determines as follows: Section 1. The recitals set forth are true and correct statements and hereby incorporated. Section 2. The City Council does hereby authorize and approve that the Fiscal Year Appropriations Limit of the City of Pittsburg is established at $109,388,496 using the County's Population Change and the Per Capita Change factors; and Section 3. That this Resolution shall take effect immediately upon adoption. 31

32 PASSED AND ADOPTED by the City Council of the City of Pittsburg at the meeting on the 15th of June, 2009, by the following vote: AYES: NOES: ABSTAINED: ABSENT: Evola, Johnson, Kee, Parent None None Member Casey ATTEST: r2bc;~ Alice E Evenson, City Clerk 32

33 City of Pittsburg Fiscal year Gann Appropriations Limit Calculations City Population Change County Change Population Population Chanqe as of January 1, (1) (1) Per Capita Change NonResidential New Construction Cost of Living FY (1) (0.0586) (2) FY 0809 Gann Limit Growth Factor 1 + Larger of County and City Population Larger of Per Capita Change and Nonresidential New Construction x '1;..;.;.0:;.;0:..:6:..=2~ _ INCREASE in City's Appropriations Limit for FY FY Appropriations Limit $107,467, (3) Growth Factor x FY APPROPRIATIONS LIMIT $109,388, NOTE: (1) California Department of Finance Letter Dated May, 2009 (2) Contra Costa County Fund 04210, Prop. 111 C & I Fiscal Year (3) Council Resolution No , dated June 30,

34 City of Pittsburg Appropriations Limit Calculations on FY 2008.Q9 Budget Against Appropriations Limit FY Appropriations Limit $ 107,467, FY Proposed Budget Subject to Limit $ 36, * Difference $ 70,713, Actual Amended Appropriations Subject to Limit: $ 36,753, Fund 110 General Fund 34

35 ~T Q.,..~ J: "" tf ~ "'1 { 4 ~ II! C'3 o '" \l DEPARTMENT DF" ARNOLD SCHWARZENE1313ER, GOVERNOR.q(.' cro,.,p" FIN A N C E9:1=SLST EET:_SA"'''A ENTC=CA.95e, 4:3706.W.:...Ww.oo.."'A."'~O...:v May 2009 Dear Fiscal Officer: Subject: Price and Population Infonnation Appropriations Limit The California Revenue and Taxation Code, Section 2227, mandates the Department of Finance (Finance) to transmit an estimate of the percentage change in population to local governments. Each local jurisdiction must use their percentage change in population factor for January 1, 2009, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year Enclosure I provides the change in California's per capita personal income and an example for utilizing the price factor and population percentage change factor to calculate the appropriations limit. Enclosure II provides city and unincorporated county population percentage changes, and Enclosure IIA provides county and incorporated areas summed population percentage changes, The population percentage Change data excludes federal and state institutionalized populations and military populations. Population Percent Change for Special Districts Some special districts must establish an annual appropriations limit. Consult the Revenue and Taxation Code, Section 2228, for further information regarding the appropriation rimit. You can access the Code from the tollowing website:. check box: "Revenue and Taxation Code" and enter 2228 for the search term to learn more about the various population change factors available to special districts to calculate their appropriations limit. Article XIII S, Section g(e), of the State Constitution exempts certain special districts from the appropriations limit calculation mandate. Consult the following website: ~ for additional information. Special districts required by law to calculate their appropriations limit must present the calculation as part of their annual audit. Any questions special districts have on this issue should be referred to their respective county for clarification, or to their legal representation, or to the law itself. No state agency reviews the local appropriations limits. PopUlation Certification The population certification program applies only to cities and counties. Revenue and Taxation Code Section mandates Finance to automatically certify any population estimate that exceeds the current certified population with the State Controller's Office. Finance will certify the higher estimate to the State Controller by June 1, Please Note: Prior year's city population estimates may be revised. If you have any questions regarding this data, please contact the Demographic Research Unit at (916) MICHAEL C. GENEST Director By: ANAJ.MATOSANTOS Chief Deputy Director Enclosure 35

36 ,." Fiscal Year May 2009 Enclosure I A Price Factor: Article XIII B specifies that local jurisdictions select their costofliving factor to compute their appropriation limit by a vote of their governing body. The costofiiving factor provided here is per capita personal income. If the percentage change in per capita personal income is selected, the percentage change to be used in setting the appropriation limit is: Per Capita Personal Income Fiscal Year (FY) Percentage change over prior year B, FollOwing is an example using sample population change and the change in California per capita personal income as growth factors in computing a appropriation limit : Per Capita Cost of Living Change = 0.62 percent Population Change = 1.11 percent Per Capita Cost of Living converted to a ratio: Population converted to a ratio: Calculation of factor for FY : = = x =

37 ',," Fiscal Year Enclosure " Annual Percent Change in Population Minus Exclusions January 1, 2008 to January 1,2009 and Total Population, January 1,2009 County City Percent Change Population Minus Exclusions Total Population Contra Costa Antioch Brentwood Clayton Concord Danville EI Cerrito Hercules Lafayette Martinez Moraga Oakley Orinda Pinole Pittsburg Pieasant Hill Richmond San Pablo San Ramon Walnut Creek Unincorporated County Total , , ,957 50,584 51, , n8 10, , , ,599 42,602 43, ,043 23,306 23, ,440 24,309 24,480 a.s8 24,480 23,948 24, ,067 36, ,246 36,348 16,128 16, ,204 33,189 34, ,468 17,529 17, ,669 19,260 19, ,363 63,352 63, m 33,357 33, , , , ,513 31,172 31, ,808 61,187 63, ,176 65,266 65, , , , ,310 CJ 1,048,140 1,060,333 1,060,435 (OJ ExclUSions include residents on federal military installations and group quarters residents in state mental instjtutions, state and federal correctional institu~ons and veteran homes. 37

38 ~~~~~:~:~~~~=::!:~~:~~~~:~~ :008 3,411 _.._ W oc