ANNUAL BUDGET FISCAL YEAR CITY OF ALISO VIEJO

Transcription

1 ANNUAL BUDGET FISCAL YEAR CITY OF ALISO VIEJO

2 ANNUAL BUDGET FISCAL YEAR CARMEN CAVE, Ph.D. Mayor WILLIAM PHILLIPS Mayor Pro Tem GREG FICKE DONALD A. GARCIA PHILLIP B. TSUNODA Council Member Council Member Council Member MARK A. PULONE City Manager GINA M. THARANI Director of Financial Services City Treasurer CITY OF ALISO VIEJO

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4 CITY OF ALISO VIEJO ANNUAL BUDGET FISCAL YEAR Table of Contents Page Budget Transmittal I City Organization Chart IX City Budget Calendar X City Revenue & Appropriations Consolidated Funds Reserves 2 City Resources Consolidated 3 Total City Resources-Chart 4 Total City Expenditure-Chart 5 Total City Fund Balance-Chart 6 Total City Resources & Expenditures-Chart 7 General Fund General Fund reserves 10 General Fund Consolidated 11 General Fund Resources-Chart 12 General Fund Expenditure-Chart 13 General Fund Balance-Chart 14 General Fund Resources & Expenditures-Chart 15 General Fund Revenues & Expenditures 17 General Fund Revenues -Expanded 21 Administration & Support City Council 27 City Manager 31 Economic Development 35 City Clerk 37 City Attorney 41 Finance 45 Non-Departmental Non Departmental 49 Community Services Community Outreach 55 Community Services 58 Community Services Consolidated 59

5 CITY OF ALISO VIEJO ANNUAL BUDGET FISCAL YEAR Table of Contents Page Community Services Administration 60 Iglesia Park 64 Iglesia Building 66 Family Resource Center 68 Planning Planning 73 Building & Safety Building and Safety 79 Code Enforcement 83 Public Works P.W-Engineering 89 Traffic Engineering 93 Street Maintenance 97 Law Enforcement Law Enforcement-Contract 105 Law Enforcement-Other 106 Crime Prevention 108 Animal Care Services 110 EOC 111 Capital Improvements 115 Transfers Out 116 General Fund-City Hall 117 Special Revenue Funds AB2928-Traffic Congestion Relief Fund 120 Gas Tax Fund 121 Measure M 122 Public Safety Grants 123 Air Quality Improvement Fund 124 Integrated Waste Management 125 Other Grants 126 Technology Grant 127 Development Impact 128 Federal Grant 129

6 CITY OF ALISO VIEJO ANNUAL BUDGET FISCAL YEAR Table of Contents Page Capital Improvement Funds Street Improvements 132 Capital Improvements 133 Storm Water 134 COP Capital Improvements Project List 136 Debt Service Funds Debt Service 141 Community Trust Funds Community Trust 145 Chart of Accounts 147 Glossary 175

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8 Introduction: Annual Budget for Fiscal Year Presented to: The Mayor and Members of the City Council City of Aliso Viejo, California June 6, 2007 Presented below is the Annual Budget for the City of Aliso Viejo for fiscal year The budget is comprised of all anticipated revenues available to the City over the course of the fiscal year, and all anticipated expenditures necessary to operate the City at a service level established by the City Council for the coming fiscal year, beginning July 1, The responsibility for preparation of the Annual Budget is set forth in Ordinance No , whereby the City Manager is tasked with the preparation and submittal of the Annual Budget for its approval by City Council. The Annual Budget represents Staff s best efforts in translating the priorities of the City Council as expressed in previous actions and pronouncements, including two Budget Workshops preceding this Annual Budget. The Annual Budget is also Staff s best effort at translating legislative priorities into a budget that constitutes the level of operating performance required by the City Council and the laws of our State and Federal governments. The Annual Budget describes the resources that, in our judgment, are available and necessary to enable department managers to deliver the scope and level of service deemed essential or desirable by the City Council and community over the next fiscal year. Prior Year s Accomplishments: While the City of Aliso Viejo continues to increase revenues, and increase services to its residents, it continues to contribute annually to its General Fund Unreserved Fund Balance in amounts that far exceed the fiscal projection upon which the City incorporated, providing clear evidence of the City s robust and healthy fiscal condition. Because of its strong fiscal condition, the City Council has made great strides in providing enhanced services to the residents of the City of Aliso Viejo. The following are highlights of some accomplishments from fiscal year : The City s first Annual Founders Day celebration in conjunction with the City s five-year celebration was held at the AV Ranch in September. This event was reflective of the City s history as well as the history of the area. Based on the enthusiastic response to the event, funding has been included in the fiscal year budget to offer this as an annual event. I

9 Awarded a $100,000 OCTA grant to study transportation opportunities around Town Center and from Aliso Viejo to Metro Link stations. A preliminary report is underway that will outline opportunities for development of a comprehensive transportation plan. Completed Phase V in a five-year rotation plan for Slurry Seal. The actual assessed condition level of the City s streets is good at a Pavement Condition Index of 87.5 on a scale of 1 to 100. The first Citizens Leadership Academy for the City was held in November. Its purpose was to provide local participants with educational information on local government. This program received positive feedback from all twenty of its participants and will be offered on an annual basis. Completed the 73 Corridor Enhancement Master Plan. The scope of the project involves beautification of the 73 Toll Road Corridor by designing landscaping, gateways, entry points (off-ramps), and overpass enhancement projects for future completion. Completed design and/or construction of eight Traffic Mitigation and Street Improvement projects. Including El Toro and Aliso Creek Right Turn Pocket, Pacific Park Median, 73 Corridor Enhancement Plan, Slurry Seal and the Calle Cortez median. Funding was provided primarily by Gas Tax, Measure M and Traffic Congestion Relief Funds. Initiated construction of Phase I improvements to the Family Resource Center (FRC) including the replacement of the HVAC system, roof replacement, and patio and drainage improvements. Replacement of the HVAC system and roof replacement have been completed. Patio and drainage improvements will be completed in FY Analyzed and evaluated leasing and purchase options for City Hall, and then purchased 12 Journey for this purpose. In addition, the City completed the issuance of its first debt in the form of Certificates of Participation to finance the acquisition of the current City Hall building and cost of improvements. Completed design plans for the City Hall improvement project. Creation of the Annual Budget: The Annual Budget is developed using the following principles: Services are budgeted at realistic levels. Revenues are estimated based on historical data, confirmation with the appropriate agencies and authorities responsible for issuing or managing the revenue distribution, a reasonable (though conservative) forecast of economic conditions over the next fiscal year, and the latest legislative developments. To the extent practicable, one-time monies are not used for recurring expenditures. II

10 The budget maintains or enhances service levels in every area of operation. Revenues and Expenditures: The Adopted Annual General Fund Budget is balanced: General Fund Revenues $14,995,485 General Fund Expenditures $13,530,770 Unreserved Fund Balance ( 07-08) $ 1,464,715 Accumulated Reserved Fund Balance * $ 5,017,241 Accumulated Unreserved Fund Balance * $ 11,564,440 (If Unreserved Fund Balance unspent) The Annual Budget (all funds) is balanced: Revenues All Funds Revenues $25,781,315 All Funds Expenses $21,609,320 Fund Balance $ 4,171,995 Accumulated Reserved Fund Balance * $ 5,258,366 Accumulated Unreserved Fund Balance * $22,170,543 (If Unreserved Fund Balance unspent) General Fund Revenues to be received in fiscal year are anticipated to be 8.88% greater than the FY adopted budget and 4.0% greater than the mid-year adopted budget; however, adjusted for one-time revenue receipts and adjustments the anticipated growth is 4.8% over the midyear adopted budget. As seen in the accompanying chart, the primary revenue source for the General Fund is Property Tax, which is expected to grow by 5.3%. Property Tax comprises 50.1% of total taxes and is 39.4% of the total budgeted revenue. Adjustments at the State and County level are still having a positive affect on the City s Property Tax in Lieu (MVLF Backfill) revenues. The replacement property tax in lieu revenue is tied to the growth rate for the assessed valuation for the City and, hence, revenues received have increased at a greater rate than we would normally experience with MVLF revenues. * Estimated projection for June 30, 2008 III

11 Starting fiscal year , the City will receive approximately $300,000 in Motor Vehicle License Fee revenues based on actual population numbers for the City. This translates to a loss of approximately $1 million or 77.0%. The City has anticipated and planned for the loss of these revenues by being fiscally prudent with its finances since incorporation. In addition, the loss of these revenues will be offset by savings from fulfilling our Revenue Neutrality obligations in June Sales Tax comprises 38.6% of total tax revenue, 30.1% of the total budgeted revenue, and is the second major source of revenue for the General Fund. Sales Tax in Lieu (redirected 25% for State Bonds) revenues is a direct result of Proposition 57, the California Economic Recovery Bond Act which allowed the State to purchase bonds to reduce the states budget deficit. The Triple Flip will remain in effect until the State s bond obligations have been satisfied. Though made whole, the City experiences fluctuations in this revenue as catch up payments for the current and prior year corrections are included in the January and May payments. As a result of the new development in the community, the City is hopeful that a new revenue source, Transient Occupancy Tax, will become another major source of revenue for the City. The following assumptions have been made regarding General Fund Revenue: Property taxes have been the most reliable local government revenue for decades. Factors that have been taken into consideration in forecasting the FY budget include the positive growth of assessed valuation, effects of the new development in the community, and the stabilization of housing prices slowing from their recent extraordinary rise. Sales and Use tax is anticipated to increase by 5.0% and are based on preliminary estimates received from the State Board of Equalization. Aliso Viejo s sales tax base remains strong due to Town Center, Aliso Viejo Plaza, Aliso Creek Marketplace as well as the businesses, restaurants and industries located throughout the City. License, Permits, Building and Planning Fee revenues have increased due to anticipated new construction activity and are expected to remain strong for the next couple of years. The receipt of these revenues is dependent on construction activity as well as market and economic conditions. Overall revenues are expected to grow by 10.3%. Special Fund Revenues (i.e. COPS, AQMD, Beverage Container, etc.) are expected to continue to be funded at approximately the same levels. Starting FY 07-08, Gas Tax revenues will be paid on actual population numbers and is estimated at $964,500. This translates to a loss of approximately $258,000 or 21%. As in the case of MVLF funding, the City has anticipated and planned for the loss of these revenues by being fiscally prudent since incorporation and being proactive in pursuing grant opportunities from Orange County Transportation Authority and other potential State sources. In addition, this is a gap year for the payment of Traffic Congestion Relief revenues per the agreement with the State, beginning fiscal year the City will once again start receiving IV

12 these revenues. This year the City should receive a portion of Proposition 1B, Local Streets and Road Funds, which is slated to be paid over three years. The League has sponsored SB286 which guarantees that every city will receive at least half of their Proposition 1B funds to spend in the next two fiscal years ( and ). The City s portion of these revenues is $1.4 million. Measure M is another major revenue source for the City s streets and road projects which was approved for renewal in November, The half-cent sales tax, administered by the Orange County Transportation Authority (OCTA), will provide more than $11.8 billion to improve transportation in Orange County over a 30-year period beginning Under the revised funding formula for the renewed Measure M, the City will receive approximately a 121% increase in annual funding beginning Developer Impact Fees are a result of negotiations between the City and the developers for approved development projects. Total fees to be collected are estimated at $12.1 million for the next several years. Fees received to date are $2.5 million with preliminary estimates of $4.1 million for the current budget year. The receipt of these revenues is entirely dependent on the pace of construction as set by the developers due to current market conditions. Expenditures Adopted General Fund Expenditures for FY reflect an increase of 11.9% over FY mid-year adopted budget; however, adjusted for one-time and carry-over programs, the increase would be 9.8%. This is due primarily to expenditures for new, continued and enhanced programs. Included are enhanced levels of service for recreation programs offered at the FRC through the contract with the Boys and Girls Club, new programs for pre-teens and teens, expanded community outreach, increased community partnership events and an increase in the Law Enforcement and Code Enforcement contracts. The single largest General Fund Expenditure category is Public Safety at 42.1%. Public Safety includes the City s contract for Police Services, Crime Prevention, Animal Care Services, Crossing Guard Services and Emergency Services. As a contract city, approximating half of the City s General Fund expenditures are spent on these essential City services. Special Fund Expenditures (i.e. COPS, AQMD, Beverage Container, etc.) are similar to FY s mid-year adopted budget. This is primarily due to the requirement that these monies be spent within regulated time frames. Significant expenditures for street projects are the primary reason for the increased expenditure level in the Capital Improvements budget. The FY Annual Budget includes several important expenditures necessary to provide desired services to the population. Expenditures included in this Annual Budget include: Enhanced funding levels to provide community outreach through the use of established programs, a community survey, enhanced website features and the production of an annual newsletter. These programs are designed to inform residents of City programs and services and increase the effectiveness of the City in communicating with its residents. V

13 Increased funding for after-school homework clubs and recreational programs for both elementary and middle school age children at the City s Family Resource Center in collaboration with the Boys and Girls Club. Enhanced program levels for pre-teens and teens, city sponsored events for the community and community partnership events. Funding continued for the Annual Founder s Day event at the Ranch property. In addition, funding levels have been increased to perform the required maintenance and repairs to the ranch. Continued funding for the installation of active feedback speed limit signs. Money has been set aside to install the programmable radar speed signs on Chase and Wood Canyon Drive in the area of Don Juan Avila School and in the Oak Grove Elementary School area. Funding for the completion of a review of the City s Sign Ordinance and Sign Program has been carried forward from FY City staff, with the assistance of contracted services, will complete the review and report back to Council for direction. Included is funding for the completion of a Zoning Ordinance in accordance with State Law to establish permitted densities and uses within Aliso Viejo. The City will complete the codification of its ordinances and consolidation of the County Code, resulting in a uniform Aliso Viejo Municipal Code. The City will make the sixth of seven Revenue Neutrality and Transition Year Cost payments to the County of Orange in FY This continues to be a large payment but a smaller percentage of General Fund Expenditures. Phase I of the next rotation of slurry seal work is approved for FY The City operates a five-year schedule of slurry sealing the entire roadway system. Slurry seal can add years of life to our road system and forestall additional costs in roadway reconstruction. The City will develop a comprehensive Five Year Strategic Business Plan to identify and prioritize projects and programs over an extended period of time and how special revenues, such as community enhancement funds, will be spent. During , the City also anticipates completing the sale of bonds for CFD (Glenwood at Aliso Viejo). The CFD was formed for the purpose of financing the construction of public improvements and infrastructure required to support existing and new areas of the City. Funding for a Master Plan for the Aliso Viejo Ranch site is included. The Master Plan will create a long term vision for the development of this site. VI

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16 Building Official Fire Chief OCFA Code Enforcement Fire Captain * Offices appointed by the City Council Denotes City Employee Denotes Contract Employee Accountant Director of Financial Services / City Treasurer* City Attorney* Secretary to the City manager Accounting Technician Organization Chart of The City of Aliso Viejo July 1, 2007 Residents of Aliso Viejo Aliso Viejo City Council Development Review Committee City Manager* City Clerk* Director of Administrative Services Office Assistant Director of Community Services City Engineer*/ Public Works Dir. Chief of Police Serv. OCSD Community Services Streets/Water Quality/ Administrative Coordinator Refuse Sergeant Community Services Specialist (PT) Crime Prevention Specialist Contract Services Boys & Girls Club Director of Planning Services Assistant Planner Project Planners Administrative Secretary IX

17 CITY OF ALISO VIEJO FY Budget Calendar Date March 1, 2007 March 14, 2007 March 16, 2007 March 27-30, 2007 April 5, 2007 April 9-12, 2007 April 13, 2007 May 2, 2007 May 10, 2007 May 16, 2007 May 24, 2007 June 6, st Budget Workshop Action Budget Kickoff-Memo, budgeting materials, and financial reports to departments Budget reports due to Financial Services Budget meetings-dept.heads/financial Services 1st Draft to City Manager Budget meetings with City Manager /Dept.Heads /Financial Services Budget amendments due to Financial Services 2nd Budget Workshop Meeting (Incl. Draft of Annual Budget) Budget amendments due to Financial Services 2nd Draft to City Manager Agenda Report for City Council Present FY budget to City Council for adoption Publish FY Budget X

18 CITY RESOURCES AND APPROPRIATIONS 1

19 CITY OF ALISO VIEJO Consolidated Funds Reserves FY Actual Actual Actual Projected Adopted Year End Budget FUND BALANCE Reserved for: Stabilization ,813,374 2,029,616 Economic Uncertainty ,442,610 1,499,549 Contingencies ,208,916 1,353,077 Self-Insurance , ,000 Emergencies & Unanticipated Traffic Projects , ,125 Unreserved, Undesignated Reported in: General Fund ,517,066 11,564,440 Special Revenue Funds ,834,323 10,606,103 Total Fund Balance ,256,914 27,428,909 2

20 CITY OF ALISO VIEJO REVENUE/APPROPRIATIONS BY FUND FY Actual Actual Actual Projected Adopted Year End Budget ESTIMATED RESOURCES 101 General Fund 10,428,304 11,858,884 14,455,638 14,426,100 14,995, General Fund - City Hall , , Traffic Congestion Relief 2, , ,900 1, Gas Tax 1,192,391 1,213,888 1,219,527 1,222, , Measure M 417, , , , , Public Safety Grants 100, , , , , AQMD Air Quality 54,627 56,990 63,019 64,000 62, Integrated Waste Management 17,897 12,588 21,966 24,050 12, Other Grants , , , Technology Grant 662,541 12,668 16,798 16,000 17, Development Impact - - 1,493,428 2,831,880 3,988, Federal Grant , , Street Improvements 457,974 1,982, ,250 2,205,000 3,175, Capital Improvements 1, , , Storm Water - - 8, ,200 10,000 Total Estimated Resources 13,335,674 15,869,300 18,970,998 23,522,750 25,781,315 APPROPRIATIONS 101 General Fund 8,908,241 9,692,011 10,909,991 12,089,160 13,530, General Fund - City Hall , , Traffic Congestion Relief 167, ,000 80, Gas Tax 550,313 1,302,531 1,256,303 1,494,529 1,403, Measure M 290,361 1,214, , ,000 1,315, Public Safety Grants 98,655 71,266 66, , , AQMD Air Quality , , Integrated Waste Management 3,926 14,924 16,397 26,300 23, Other Grants - - 8, , , Technology Grant - 131,909 1,300 37,000 42, Development Impact ,500 52, Federal Grant , , Street Improvements 457,974 1,982, ,250 2,205,000 3,175, Capital Improvements 1,300-28, , , Storm Water ,821 10,000 10,000 Total Appropriations 10,479,342 14,409,940 13,364,689 18,492,324 21,609,320 NET CHANGE IN FUND BALANCE 2,856,332 1,459,360 5,606,308 5,030,427 4,171,995 Beginning Fund Balance 8,304,487 11,160,819 12,620,179 18,226,487 23,256,914 PROJECTED ENDING FUND BALANCE 11,160,819 12,620,179 18,226,487 23,256,914 27,428,909 3

21 TOTAL CITY RESOURCES Capital Improvements 1.18% Storm Water 0.04% Property Taxes 23.22% Street Improvements 12.32% Federal Grant 3.35% Development Impact 15.47% Technology Grant 0.07% Sales & Use Taxes 17.73% Franchise Fees 5.02% Other Grants 1.60% Motor Vehicle License Fee 5.12% Integrated Waste Management 0.05% Licenses & Permits 2.60% AQMD Air Quality 0.24% Public Safety Grants 0.39% Measure M 2.59% Gas Tax 3.74% Traffic Congestion Relief 0.01% General Fund - City Hall 0.79% Miscellaneous Revenue 0.11% Current Services Charges 2.07% Fines and Forfeitures 1.12% Use of Money & Property 1.16% Intergovernmental Revenue 0.02% 4

22 Public Safety 27.60% Public Works 6.45% Building & Safety 4.17% Planning 3.83% Community Services 3.31% Rev Neutrality/Transition Yr Costs 7.08% Administration & Support 9.47% Total City Expenditures General Fund - City Hall 0.80% Traffic Congestion Relief 0.38% Gas Tax 6.72% Measure M 6.30% Public Safety Grants 0.63% AQMD Air Quality 0.87% Integrated Waste Management 0.11% Other Grants 1.58% Technology Grant 0.20% Street Improvements 15.20% Federal Grant 4.14% Development Impact 0.25% Storm Water 0.05% Capital Improvements 0.88% 5

23 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $0 Total City Fund Balance 18.4% 27.8% 44.6% 13.1% 34.4% 5,606,308 5,030,427 4,171,995 2,856,332 1,459,360 Actual Actual Actual Projected Adopted Change in Fund Balance Total Fund Balance 6

24 $25,000,000 $20,000,000 $15,000,000 $10,000,000 City Total Resources & Expenditures 9.6% 24.0% 19.5% 16.5% 19.0% 38.4% -7.5% 37.5% Actual Actual Actual Projected Adopted Total City Resources Total City Appropriations 7

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26 GENERAL FUND BUDGET 9

27 CITY OF ALISO VIEJO GENERAL FUND RESERVES FY Actual Actual Actual Projected Adopted Year End Budget FUND BALANCE Reserved for: Stabilization ,813,374 2,029,616 Economic Uncertainty ,442,610 1,499,549 Contingencies ,208,916 1,353,077 Self-Insurance , ,000 Unreserved: Undesignated ,517,066 11,564,440 Total Fund Balance ,116,966 16,581,681 10

28 CITY OF ALISO VIEJO GENERAL FUND BUDGET FY Actual Actual Actual Projected Adopted Year End Budget ESTIMATED RESOURCES Taxes 6,055,619 9,181,606 10,860,541 11,276,000 11,846,335 Licenses & Permits 289, , , , ,050 Fines and Forfeitures 308, , , , ,900 Rev-Use of Money & Property 125, , , , ,000 Intergovernmental Revenue 3,338,143 1,537,172 1,816,697 1,355,900 1,343,000 Current Services Charges 296, , , , ,400 Other Revenue 14,676 43,819 20,258 13,500 13,800 Transfers-In Other Funds Total Estimated Resources 10,428,304 11,858,884 14,455,638 14,426,100 14,995,485 APPROPRIATIONS City Council 59,434 58,967 51,689 77,725 52,600 City Manager 308, , , , ,180 Economic Development - 31,585 10,000 45,000 45,000 City Clerk 92, , , , ,515 City Attorney 186, , , , ,500 Finance 191, , , , ,110 Non-Departmental 1,907,855 1,925,103 2,027,517 1,923,980 1,934,520 C.Svcs. Administration 129, , , , ,795 Iglesia Park 42,416 58,528 49, ,840 87,750 Iglesia Building 24,250 26,374 29,551 36,845 38,400 Family Resource Center 67,534 75, , , ,700 Planning 381, , , , ,175 Building & Safety 306, , , , ,500 Code Enforcement 16,454 31,328 67,905 96, ,000 P.W. Engineering 488, , ,512 1,149, ,000 Traffic Engineering 132,113 50,707 39,661 50,265 20,000 Street Maintenance 267, , , , ,000 Law Enforcement - Contract 4,116,200 4,584,014 4,888,441 5,237,940 5,527,575 Law Enforcement - Other 98, , , , ,500 Crime Prevention 10,980 6,906 8,264 10,000 10,000 Animal Care Services 75,471 73,312 88,255 90,000 85,000 EOC 2,081 3,306 30,427 33,300 3,000 CIP Project Expenses , Transfer-Out Other Funds 1, , ,950 Total Appropriations 8,908,241 9,692,011 10,909,991 12,089,160 13,530,770 NET CHANGE IN FUND BALANCE 1,520,063 2,166,873 3,545,648 2,336,941 1,464,715 Beginning Fund Balance 5,547,442 7,067,505 9,234,378 12,780,026 15,116,966 PROJECTED ENDING FUND BALANCE 7,067,505 9,234,378 12,780,026 15,116,966 16,581,681 11

29 GENERAL FUND RESOURCES City Hall 204, % Transfers In 0 0.0% Property Taxes 5,981, % Other Revenue 13, % Current Service Charges 533, % Intergovernmental Revenue 1,343, % Rev-Use of Money & Property 300, % Fines & Forfeitures 288, % Licenses & Permits 670, % Franchise Fees 1,294, % Sales & Use Tax 4,570, % 12

30 Public Safety 5,765, % Public Works 1,347, % GENERAL FUND EXPENDITURES City Hall 166, % Capital Improvements 0 0.0% Transfers Out 600, % Planning 800, % Building & Safety 871, % Administration & Support 1,977, % Community Services 690, % Rev Neutrality/Transition Yr Costs 1,477, % 13

31 18,000,000 16,000,000 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 - General Fund Balance 9.7% 18.3% 38.4% 30.7% 27.4% 3,545,648 1,520,063 2,166,873 2,336,941 1,464,715 Actual Actual Actual Projected Adopted Change in Fund Balance Total Fund Balance 14

32 16,000,000 14,000,000 12,000,000 10,000,000 8,000,000 General Fund Resources & Expenditures -.02% 3.9% 21.9% 11.9% 13.7% 10.8% 12.6% 8.8% Actual Actual Actual Projected Adopted General Fund Resources General Fund Expenditures 15

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34 CITY OF ALISO VIEJO GENERAL FUND REVENUES AND EXPENDITURES FY Actual Actual Actual Projected Adopted Year End Budget REVENUES EXPENDITURES Taxes 6,055,619 9,181,606 10,860,541 11,276,000 11,846,335 Licenses & Permits 289, , , , ,050 Fines & Forfeitures 308, , , , ,900 Rev-Use of Money & Property 125, , , , ,000 Intergovernmental Revenue 3,338,143 1,537,172 1,816,697 1,355,900 1,343,000 Current Service Charges 296, , , , ,400 Other Revenue 14,676 43,819 20,258 13,500 13,800 Transfers In TOTAL REVENUES 10,428,304 11,858,884 14,455,638 14,426,100 14,995,485 City Council Professional & Technical Services 24,000 24,000 24,000 24,000 24,000 Other Services 34,417 34,027 26,420 52,125 27,100 Supplies 1, ,269 1,600 1,500 Total City Council 59,434 58,967 51,689 77,725 52,600 City Manager Personnel-Wages & Salaries 215, , , , ,800 Personnel-Benefits 78,919 86,062 77, , ,700 Professional & Technical Services 3,100-68,042 5,000 4,000 Operating Expenditures - - 8, Other Services 9,120 13,499 9,350 45,230 43,680 Supplies 1,716 2,566 2,016 3,050 3,000 Total City Manager 308, , , , ,180 Economic Development Professional & Technical Services - 21,585-30,000 30,000 Other Services - 10,000 10,000 15,000 15,000 Total Economic Development - 31,585 10,000 45,000 45,000 City Clerk Personnel-Wages & Salaries 56,940 81,241 90,710 94, ,200 Personnel-Benefits 18,420 27,403 29,187 32,350 34,900 Professional & Technical Services 10,721 8,134 8,632 14,720 30,000 Operating Expenditures - - 3, Other Services 2,766 31,671 9,755 37,495 12,915 Supplies 4,060 2,737 2,310 2,900 3,500 Contract Services ,500 20,000 Total City Clerk 92, , , , ,515 17

35 CITY OF ALISO VIEJO GENERAL FUND REVENUES AND EXPENDITURES FY Actual Actual Actual Projected Adopted Year End Budget City Attorney Professional & Technical Services 166, , , , ,000 Other Services 20,433 2,052 46,380 49,000 57,500 Total City Attorney 186, , , , ,500 Finance Personnel-Wages & Salaries 110, , , , ,700 Personnel-Benefits 39,600 45,042 46,175 78,850 86,350 Professional & Technical Services 33,392 39,988 80,583 59,950 63,300 Operating Expenditures - - 5,209 1,000 - Other Services 7,121 4,375 5,824 12,250 13,760 Supplies ,425 2,000 2,000 Total Finance 191, , , , ,110 Non-Departmental Professional & Technical Services 21,901 26, , , ,650 Operating Expenditures 234, , , , ,235 Other Services 1,627,684 1,613,570 1,622,617 1,630,655 1,647,735 Supplies 23,306 24,059 28,221 18,400 24,900 Total Non-Departmental 1,907,855 1,925,103 2,027,517 1,923,980 1,934,520 C.S Administration Personnel-Wages & Salaries 75,670 79,250 89,652 94, ,100 Personnel-Benefits 25,282 26,893 29,010 32,175 74,190 Operating Expenditures - - 3, Other Services 28,088 30,614 59, , ,755 Supplies Total C.S Administration 129, , , , ,795 Iglesia Park Professional & Technical Services Operating Expenditures 42,416 58,528 49, ,840 87,750 Total Iglesia Park 42,416 58,528 49, ,840 87,750 Iglesia Building Professional & Technical Services 4,484 3,982 3,817 5,980 5,900 Operating Expenditures 19,766 22,392 25,735 30,865 32,500 Total Iglesia Building 24,250 26,374 29,551 36,845 38,400 Family Resource Center Personnel-Wages & Salaries 41,600 45,200 57,090 33,500 - Personnel-Benefits 18,578 20,145 26,321 18,090 - Professional & Technical Services ,932 2, Operating Expenditures 1,530 1,582 5,605 3,200 2,200 Other Services 4,544 7,965 19, , ,200 Supplies 1, ,000 - Total Family Resource Center 67,534 75, , , ,700 18

36 CITY OF ALISO VIEJO GENERAL FUND REVENUES AND EXPENDITURES FY Actual Actual Actual Projected Adopted Year End Budget Planning Personnel-Wages & Salaries 29, , , , ,500 Personnel-Benefits 10,241 44,405 53,669 73,850 87,150 Professional & Technical Services - 2,981 5,144 4,500 75,000 Operating Expenditures 2,658 2,752 1,905 1,500 - Other Services 702 7,451 8,571 12,170 17,025 Supplies 240 1,117 2,410 2,675 2,500 Contract Services 338, ,509 35, , ,000 Total Planning 381, , , , ,175 Building Other Services 458 4, ,000 5,000 Supplies ,500 1,500 Contract Services 305, , , , ,000 Total Building 306, , , , ,500 Code Enforcement Contract Services 16,454 31,328 67,905 96, ,000 Total Code Enforcement 16,454 31,328 67,905 96, ,000 Engineering (General) Professional & Technical Services - 16,659 10,867 10,900 25,000 Operating Expenditures 3,720 3,900 4,167 4,200 4,200 Other Services 49,669 92, , , ,600 Supplies ,000 1,500 Contract Services 434, , , , ,700 Total Engineering (General) 488, , ,512 1,149, ,000 Traffic Engineering Contract Services 132,113 50,707 39,661 50,265 20,000 Total Traffic Engineering 132,113 50,707 39,661 50,265 20,000 Street Maintenance Contract Services 267, , , , ,000 Total Street Maintenance 267, , , , ,000 Law Enforcement-Contract Professional & Technical Services 4,116,200 4,584,014 4,888,441 5,237,940 5,527,575 Total Law Enforcement-Contract 4,116,200 4,584,014 4,888,441 5,237,940 5,527,575 19

37 CITY OF ALISO VIEJO GENERAL FUND REVENUES AND EXPENDITURES FY Actual Actual Actual Projected Adopted Year End Budget Law Enforcement-Other Operating Expenditures 3,474 7,660 7,929 8,900 8,900 Other Services 6,153 5,624 7,975 19,200 20,600 Supplies 1,309 4,832 6,603 12,900 8,500 Contract Services 87,308 83,855 92,559 97, ,500 Total Law Enforcement-Other 98, , , , ,500 Crime Prevention Operating Expenditures ,005 Other Services - - 2,798 4,905 4,720 Supplies 10,980 6,906 4,612 4,145 4,275 Total Crime Prevention 10,980 6,906 8,264 10,000 10,000 Animal Control Contract Services 75,471 73,312 88,255 90,000 85,000 Total Animal Control 75,471 73,312 88,255 90,000 85,000 EOC Professional & Tech. Svcs ,994 30,000 - Supplies 2,081 3, ,300 3,000 Total EOC 2,081 3,306 30,427 33,300 3,000 Capital Improvements Project Expenses , Total Capital Improvements , Transfers Out Transfers Out 1, , ,950 Total Transfers Out 1, , ,950 TOTAL EXPENDITURES 8,908,241 9,692,011 10,909,991 12,089,160 13,530,770 Revenues over/(under) Expenditures 1,520,062 2,166,873 3,545,648 2,336,941 1,464,715 Beginning Fund Balance 5,547,443 7,067,505 9,234,378 12,780,026 15,116,966 Projected Ending Fund Balance 7,067,505 9,234,378 12,780,026 15,116,966 16,581,681 20

38 CITY OF ALISO VIEJO GENERAL FUND ESTIMATED RESOURCES FY Actual Actual Actual Projected Adopted Year End Budget TAXES General Property Taxes Current Secured 1,281,421 1,367,903 1,493,550 1,690,000 1,825, Current Unsecured 66,953 68,421 68,078 73,000 78, Prior Year Property Tax 16,739 18,797 21,100 21,000 22, Supplemental Roll 62, , ,660 88,500 94, Misc. Property Taxes 1,685 5,115 4,170 4,500 4, CSA 4 3, Property Tax In Lieu - 2,270,522 3,260,328 3,460,000 3,598,400 Total General Property Taxes 1,432,370 3,838,343 4,959,885 5,337,000 5,624,075 Sales & Use Tax General Sales Tax 3,134,363 2,906,154 3,228,401 3,200,000 3,366, Sales Tax In Lieu - 770, ,020 1,150,000 1,204,500 Total Sales & Use Taxes 3,134,363 3,677,071 4,148,420 4,350,000 4,570,500 Franchise Fees Franchise - Electric 277, , , , , Franchise - Gas 80,333 92, , , , Franchise - Cable TV 577, , , , , Franchise - Waste Collection 30,221 16,175 75, , , Franchise - Other ,000 6,000 Total Franchise Fees 965,912 1,015,572 1,144,506 1,245,000 1,294,560 Other Taxes Real Property Transfer Tax 501, , , , , County Fire Tax Credit ,165 3,000 3, Public Utility Tax 21,715 20,895 20,856 11,000 11, Transient Occupancy Tax Total Other Taxes 522, , , , ,200 TOTAL TAXES 6,055,619 9,181,606 10,860,541 11,276,000 11,846,335 LICENSES & PERMITS Construction Permits Building Permits 193, , , , , Electrical Permits 13,690 9,480 34,474 35,000 38, Plumbing Permits 8,659 9,513 36,601 75,000 79, Mechanical Permits 14,859 8,585 25,234 25,000 27, Grading Permits 1,721 5,918 4,331 5,000 5, C & D Permits 3,980 2, ,000 4, Certificate of Occupancy Sign Permits 704 3, Re-Insp/Special Insp Permits Use Permit - 24,480 18,458 8,000 8, Issuance Fee 16,297 16,998 24,866 30,000 32, Massage License Fees , Water Quality 35,526 27,648 25,632 25,000 25,000 Total Construction Permits 289, , , , ,050 21

39 CITY OF ALISO VIEJO GENERAL FUND ESTIMATED RESOURCES FY Actual Actual Actual Projected Adopted Year End Budget TOTAL LICENSE & PERMITS 289, , , , ,050 FINES & FORFEITURES Vehicle Code Fines Vehicle Code Fines 161, , , , ,000 Total Vehicle Code Fines 161, , , , ,000 Other Fines & Forfeiture Other Fines & Forfeitures 25,786 34,119 47,079 12,000 12, Parking Citations 121, , ,433 95,000 96,900 Total Other Fines & Forfeitures 147, , , , ,900 TOTAL FINES & FORFEITURES 308, , , , ,900 REVENUE-USE OF MONEY & PROPERTY Investment Earnings Investment Earnings 84, , , , ,000 Total Investment Earnings 84, , , , ,000 Rents & Concessions Rental - Iglesia Park 41,250 3, Other Income FRC-Donations Total Rents & Concessions 41,250 3, TOTAL REV-USE OF MONEY & PROPERTY 125, , , , ,000 INTERGOVERNMENTAL REVENUES State Shared Taxes Motor Vehicle License Fee 3,309,714 1,507,916 1,756,544 1,308,000 1,310, Miscellaneous VLF 9,254 8,177 23,941 24,900 10, Off Highway Tax Homeowner Prop Tax Relief 19,175 18,904 18,314 18,000 18, State Mandated Reimburse - 2,175 17,898 5,000 5,000 Total State Shared Taxes 3,338,143 1,537,172 1,816,697 1,355,900 1,343,000 TOTAL INTERGOVERNMENTAL REVENUE 3,338,143 1,537,172 1,816,697 1,355,900 1,343,000 CURRENT SERVICE CHARGES General Govt. Charges Sales of Publications 493 1, Total General Govt. Charges 493 1, Engineering Charges Subdivision & Parcel Map Fee ,011 2, Engineering Inspection Fees 17,436 7, Misc. Engineering Fees , , Transportation Permit 1,386 1,980 4,686 6,000 6, Encroachment Permit 5,547 12,642 12,567 10,000 10, Storm Water Permit 16,896 17,835 23,388 17,000 17,000 Total Engineering Charges 42,394 40,785 45,008 35,500 35,000 22

40 CITY OF ALISO VIEJO GENERAL FUND ESTIMATED RESOURCES FY Actual Actual Actual Projected Adopted Year End Budget Planning & Zoning Chgs Planning Fees 12,845 25,032 11,815 5,000 5, Environmental Fees 4,081 2, Development Agreement 18,847 98,656 21,805 3, Site Plan Review 16,951 1,927 5,766 20,000 21, Tentative Tract/Parcel Map - 4,243 2, General Plan 40,117 32,255 74,529 70,000 78, Special Events Fees - 4,092 3,456 2,000 2, Misc. Planning Fees Total Planning & Zoning Chgs 92, , , , ,400 Building Regulation Chgs Building Plan Check Fees 153, , , , , SMIP 358 3, Microfilm 1,870 3,828 7,546 5,000 5, Code Enforcement Citations 4,450 8,600 3,250 4,500 4,500 Total Building Regulation Chgs 160, , , , ,300 TOTAL CURRENT SERVICE CHARGES 296, , , , ,400 OTHER REVENUE Miscellaneous Revenues Insurance Reimbursements 9,466 6, Miscellaneous Revenue 5,111 24,046 12,317 6,000 6, Administrative Revenue - 13,641 7,891 7,500 7, Returned Check Charges Total Miscellaneous Revenues 14,676 43,819 20,258 13,500 13,800 TOTAL OTHER REVENUE 14,676 43,819 20,258 13,500 13,800 TRANSFERS IN Interfund Transfers Interfund Transfers Total Interfund Transfers TOTAL TRANSFERS IN GENERAL FUND TOTAL 10,428,304 11,858,884 14,455,638 14,426,100 14,995,485 23

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42 ADMINISTRATION AND SUPPORT 25

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44 CITY OF ALISO VIEJO CITY COUNCIL FY The City Council is the legislative and policy-making body of the City of Aliso Viejo. Five Council Members are elected at-large for four-year, staggered terms of office. The Council annually elects one of its members to serve as Mayor. The Mayor presides over all Council meetings and is the ceremonial head of the City for official functions. As Aliso Viejo's elected representatives, the City Council expresses the values of the electorate in keeping pace with viable community needs and for establishing the quality of municipal services. The Council determines service levels and expenditure obligations through the adoption of an annual budget; authorizes City contracts and expenditures; establishes City service and operating policies; and adopts such regulatory measures as may be necessary for the benefit and protection of the community. Council members also represent the City on various intergovernmental organizations to achieve governmental cooperation, support legislation, and create programs that are consistent with the needs of the community. STAFF SUMMARY: City Council Members 5 27

45 CITY OF ALISO VIEJO ESTIMATED EXPENDITURES FY DEPARTMENT: Administration & Support FUNCTION: City Council ORGANIZATION #: Actual Actual Actual Projected Adopted Year End Budget PROFESSIONAL & TECH. SVCS 4311 City Council Compensation 24,000 24,000 24,000 24,000 24,000 TOTAL PROFESSIONAL & TECH. SVCS 24,000 24,000 24,000 24,000 24,000 OTHER SERVICES 4501 Advertising & Promotions 29 1, Awards & Recognition ,500 1, Travel ,000 3, Meeting & Conferences 4,080 4,820 7,695 12,720 16, Training & Development - 1,853 1,070 5,000 5, Membership & Dues Community Assistance Grants Orange County Human Relations Counc 2,303 2,397 2,547 2,700 - OCFA Firefighter Memorial 2,500 2, Trauma Intervention Program 5,000 5,000-5,405 - Trails 4 All 1,000 1,000 1,000 1,150 - AVMS Homework Program Red Ribbon Week 1,000 1,000 1,000 1,000 - Grad Night-ANHS 2,000 2,000 2,000 2,000 - S. Orange County Chamber of Commerc 5, S. C. Seniors ,000 - Aliso Cyn/AV Little League Miscellaneous (Competitive) 10,000 10,000 10,000 10, Community Promotional Grants ,000 - TOTAL OTHER SVCS 34,417 34,027 26,420 52,125 27,100 SUPPLIES 4601 Supplies 1, ,269 1,600 1, Minor Equipment TOTAL SUPPLIES 1, ,269 1,600 1,500 TOTAL CITY COUNCIL 59,434 58,967 51,689 77,725 52,600 28

46 CITY OF ALISO VIEJO DEPARTMENT: Administration & Support BUDGET DETAIL FUNCTION: City Council FY ORGANIZATION #: TOTAL CITY COUNCIL BUDGET $52,600 PROFESSIONAL & TECH. SVCS Amount Budgeted 4311 City Council Compensation 24,000 Compensation for City Council Members per State statute. OTHER SERVICES 4501 Advertising & Promotions 0 Promotional items for distribution at City functions, public and co-sponsored events and school tours. This has been moved to the C.S. Administration budget Award & Recognition 1,500 Public relation, outgoing mayor recognition, miscellaneous recognition Travel 3,970 Council specific travel expenses, Medal of Valor Luncheon, TIP Award Banquet, Mayor's Roundtable Hosting, and SOCAM Hosting Meeting & Conferences 16,030 Expenses incurred to attend meetings, such as registration, lodging, transportation and meals. Medal of Valor luncheon, TIP Award Banquet, Mayor's Roundtable and SOCAM Hosting are also included in this line item Training & Development 5,000 Council training and development. Institute for Local Self Government Ethics Policy development Membership & Dues 600 Dues to organizations enabling the City to receive updated information & training opportunities. Included is the Local Government Commission Community Assistance Grants 0 Community Assistance Grants funding has been moved to the Community Services Administration Budget Community Promotional Grants Community Promotional Grants funding has been moved to the Community Services Administration Budget. 0 SUPPLIES 4601 Supplies 1,500 Council meeting supplies. 29

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48 CITY OF ALISO VIEJO CITY MANAGER FY The City Manager's Office provides for continued administrative direction to all departments. This Office is responsible for the execution of Council policy and the enforcement of all laws and ordinances. Under Council's direction, the City Manager implements Council policy. The City Manager is the director of all City personnel; and as such, the City Manager establishes and maintains appropriate controls to ensure that all operating departments adhere to Council and other legally mandated policies and regulations. The City Manager oversees the preparation of the Annual Budget and its administration. Additionally, the City Manager's Office is responsible for the administration of Human Resources. This includes salary and benefit administration, as well as review of personnel policies. Administrative and clerical support to the City Council Members, Risk Management, and Cable TV Programming. STAFF SUMMARY: Actual Actual Actual Projected Adopted Year End Budget City Manager Director of Administrative Services Administrative Services Manager Administrative Services Supervisor Secretary to the City Manager Office Assistant Staff Assistant Total

49 CITY OF ALISO VIEJO ESTIMATED EXPENDITURES FY DEPARTMENT: Administration & Support FUNCTION: City Manager ORGANIZATION #: Actual Actual Actual Projected Adopted Year End Budget PERSONNEL-SALARIES 4101 Regular Employees 215, , , , , Part Time Wages Overtime Pay ,766 3,250 3,800 TOTAL PERSONNEL-SALARIES 215, , , , ,800 PERSONNEL-BENEFITS 4201 Retirement 37,625 41,800 36,247 53,400 61, FICA/Medicare 3,132 3,545 3,518 4,800 5, State Unemployment/Claim 1, ,402 2,375 3, Medical Insurance 21,524 24,321 21,721 28,850 32, Dental Insurance 1,044 1,302 1,136 3,050 4, Vision Insurance , Life Insurance 2,124 1,919 1,315 2,050 2, AFLAC Deferred Compensation 4,304 5,221 5,723 13,000 15, Vehicle Allowance 6,000 5,500 4,700 8,400 8, Pension Plan TOTAL PERSONNEL-BNFTS 78,919 86,062 77, , ,700 PROFESSIONAL & TECH. SVCS 4301 Professional Services 3,100-68,042 5,000 4,000 TOTAL PROFESSIONAL & TECH. SVCS 3,100-68,042 5,000 4,000 OPERATING EXPENDITURES 4481 Computer Purchases - - 8, TOTAL OPERATING EXPENDITURES - - 8, OTHER SERVICES 4511 Communication Postage Printing Travel Meeting & Conferences 6,731 9,236 7,249 3,670 3, Training & Development 584 1, ,900 11, Membership & Dues 915 1,750 1,200 2,260 2, Community Outreach ,700 25,500 TOTAL OTHER SVCS 9,120 13,499 9,350 45,230 43,680 SUPPLIES 4601 Supplies ,600 1, Publications/Reference Material 971 1, ,450 1, Minor Equipment TOTAL SUPPLIES 1,716 2,566 2,016 3,050 3,000 TOTAL CITY MANAGER 308, , , , ,180 32

50 CITY OF ALISO VIEJO DEPARTMENT: Administration & Support BUDGET DETAIL FUNCTION: City Manager FY ORGANIZATION #: TOTAL CITY MANAGER BUDGET $548,180 PERSONNEL-SALARIES Amount Budgeted 4101 Regular Employees 360, Overtime Pay 3,800 PERSONNEL-BENEFITS Benefits 133,700 PROFESSIONAL & TECH. SVCS 4301 Professional Services 4,000 Contractual services for professional consultant/temporary services Computer Expense 0 Technology replacement. OTHER SERVICES 4511 Communication 0 City related cell phone reimbursement Postage 150 Postage and/or courier services Printing 150 Business cards and printing supplies Travel 400 Mileage reimbursement for attendance at City meetings Meeting & Conferences 3,950 Expenses incurred to attend meetings, such as registration, lodging, transportation and meals. Included are City Manager's OCCMA and LOCC monthly meetings, and miscellaneous meetings. Miscellaneous meetings include those with city council, marketing, and meetings held offsite Training & Development 11,400 Expenses incurred to attend training and development seminars, such as registration, lodging, transportation, and meals. Included are attendances at the City Manager, LOCC, and ICMA annual seminars; the CALPERA annual conference; and the CJPIA/PARMA risk management conference. Also included are generic staff development and training expenses Membership & Dues 2,130 Dues to organizations enabling the City to receive updated information & training opportunities. Included are CALPELRA, Employee Relations Committee and International City/County Management Association. 33