The General Fund is used to account for all financial resources traditionally associated with government, except those required to be accounted for in another fund. It is the primary operating fund that includes the operating budgets for all the departments and the majority of the City s tax revenues. - 127 -
For the year ended June 30, 2013 Fund balance, July 1 $ 75,662,862 $ 75,662,862 $ 75,662,862 $ - Resources (inflows): Taxes: Property taxes 5,893,000 5,446,000 6,142,498 696,498 Property transfer tax 450,000 450,000 520,393 70,393 Property tax in lieu 3,421,000 3,421,000 3,386,520 (34,480) Timeshare mitigation fee 1,220,000 1,220,000 1,292,859 72,859 Sales tax 16,400,000 17,100,000 16,764,808 (335,192) Business license tax 1,150,000 1,150,000 1,149,551 (449) Job valuation fees 20,000 20,000 23,743 3,743 Transient occupancy tax 8,150,000 9,150,000 9,188,981 38,981 Franchises 2,800,000 2,800,000 2,892,805 92,805 Penalties and interest on taxes 20,000 20,000 24,855 4,855 Total Taxes 39,524,000 40,777,000 41,387,013 610,013 Licenses and Permits: Building permits 550,000 1,150,000 1,196,945 46,945 Grading permits 4,500 4,500 9,990 5,490 Encroachment permits 131,000 131,000 82,206 (48,794) Miscellaneous permits - - 1,560 1,560 Business regulatory permits 53,000 53,000 44,849 (8,151) Valet parking permits 400 400 575 175 Total Licenses and Permits 738,900 1,338,900 1,336,125 (2,775) Intergovernmental Revenues: Grants - 1,500 4,762 3,262 Motor vehicle in-lieu fees 230,000 230,000 26,691 (203,309) Monthly parking ball 20,000 20,000 13,352 (6,648) Reimbursement RDA costs - - 903,684 903,684 Other reimbursements 609,000 813,600 965,120 151,520 Total Intergovernmental Revenues 859,000 1,065,100 1,913,609 848,509-128 - (Continued)
(CONTINUED) For the year ended June 30, 2012 Resources (inflows) (Continued): Rental income $ 153,000 $ 153,000 $ 188,775 $ 35,775 Charges for Services: Subdivision fees 251,500 251,500 201,794 (49,706) Zoning fees 90,000 90,000 99,636 9,636 Plan check fees 300,000 300,000 500,698 200,698 Sale of maps and publications 15,000 15,000 16,796 1,796 Microfilm fees 10,000 10,000 18,410 8,410 Other fees 50,000 50,000 60,888 10,888 Total Charges for Services 716,500 716,500 898,222 181,722 Fines and Forfeitures: Vehicle code fines 25,000 25,000 20,731 (4,269) Municipal court fines 25,000 25,000 14,335 (10,665) VICR fees 60,000 60,000 78,960 18,960 Total Fines and Forfeitures 110,000 110,000 114,026 4,026 Investment Earnings: Interest income 300,000 300,000 41,915 (258,085) Interest on notes receivable 85,000 85,000 84,291 (709) Total Investment Earnings 385,000 385,000 126,206 (258,794) Miscellaneous Revenues: Code compliance 2,000 2,000 4,774 2,774 Strong motion instrument fee 5,000 5,000 6,265 1,265 Inspection service 1,000 1,000 477 (523) Special investigation fee 3,000 3,000 3,990 990 Certificate of compliance fee 1,200 1,200 1,300 100 Nuisance abatement tax 60,000 60,000 144,896 84,896 Abandoned vehicle abatement 40,000 40,000 69,160 29,160 Fire inspection service 92,000 92,000 184,602 92,602 Other revenue 120,000 139,060 649,623 510,563 Total Miscellaneous Revenues 324,200 343,260 1,065,087 721,827 Transfers from other funds 2,237,500 2,237,500 2,127,655 (109,845) Amounts Available for Appropriation 45,048,100 47,126,260 49,156,718 2,030,458-129 - (Continued)
(CONTINUED) For the year ended June 30, 2012 Charges to appropriations (outflows): General Government - Departmental: City council 420,900 $ $ 304,900 $ 301,937 $ 2,963 City clerk 893,600 893,600 870,456 23,144 Legislative advocacy 37,000 37,000 36,180 820 Elections 61,900 61,900 42,675 19,225 City attorney 237,000 237,000 233,004 3,996 Legal special services 335,000 430,000 347,326 82,674 City manager 808,880 817,000 816,759 241 Community services 407,800 426,800 426,635 165 Finance 1,884,690 1,905,690 1,905,588 102 Auditing 55,000 55,000 47,856 7,144 Human resources 484,050 484,050 482,279 1,771 General services 584,000 501,500 496,580 4,920 Information technology 794,002 792,002 769,143 22,859 Unemployment insurance 100,000 55,000 51,364 3,636 Insurance 574,000 354,833 352,737 2,096 Community promotions 624,125 654,125 575,119 79,006 Community development 1,849,600 1,815,140 1,777,676 37,464 Economic development center 733,530 654,530 641,245 13,285 Marketing 946,400 976,400 961,276 15,124 Total General Government - Departmental 11,831,477 11,456,470 11,135,835 320,635 General Government - Nondepartmental: Retiree funding - 500,000 500,000 - Contributions to other agencies 575,000 843,864 827,206 16,658 Tota General Government - Non departmental 575,000 1,343,864 1,327,206 16,658 Total General Government 12,406,477 12,800,334 12,463,041 337,293 Public Safety: Police services 16,568,261 16,528,261 16,518,834 9,427 Animal regulation 254,904 254,904 239,864 15,040 Traffic safety 248,000 248,000 243,593 4,407 Building and safety 1,584,825 1,529,825 1,517,937 11,888 Total Public Safety 18,655,990 18,560,990 18,520,228 40,762-130 - (Continued)
(CONTINUED) For the year ended June 30, 2012 Charges to appropriations (outflows) (Continued): Public Works: Administration 2,717,708 $ $ 2,554,708 $ 2,528,131 $ 26,577 Street maintenance 2,569,054 2,362,964 2,353,655 9,309 Street resurfacing 1,235,000 1,235,000 1,179,743 55,257 Curb and gutter 75,000 75,000 75,000 - Parking lot 70,000 162,625 115,563 47,062 Storm drain 20,000 20,000-20,000 Stripping 100,000 317,662 286,881 30,781 Corporate yard 70,500 70,500 67,233 3,267 Building maintenance 491,700 511,335 482,363 28,972 Portola community center 75,912 75,912 72,370 3,542 Auto equipment 460,000 350,000 343,695 6,305 Storm water permit 63,028 63,028 61,913 1,115 Total Public Works 7,947,902 7,798,734 7,566,547 232,187 Parks, Recreation and Culture: Park maintenance 645,192 725,832 721,415 4,417 Civic center park 879,000 927,400 876,730 50,670 Landscape service 1,747,510 1,704,225 1,661,372 42,853 Visitors center 331,150 321,323 291,068 30,255 Total Parks, Recreation and Culture 3,602,852 3,678,780 3,550,585 128,195 Capital Outlay - Departmental - 67,344 55,027 12,317 Transfers to other funds 2,430,821 4,830,821 4,602,022 228,799 Amounts Charged to Appropriation 45,044,042 47,737,003 46,757,450 979,553 Excess of resources over (under) charges to appropriations 4,058 (610,743) 2,399,268 3,010,011 Extraordinary Gain (Loss) (1,847,200) (1,847,200) (1,847,200) - Fund balance, June 30 $ 73,819,720 $ 73,204,919 $ 76,214,930 $ 3,010,011-131 -
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