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Home My Public Portal About03 All Funds Summary1 ~ ~ ~ ~ ~~~ ~ ~ B ~ ~ ~' ~~ ,~ ~ ~ ,~, ~~ 4 'ez k +.y 3, S.R ~ ~ R ~. A £~` v ~! x ~~dwwns sQNn3 z~~ CITY OF RAIYC O MIRAGE ~ ~ FUND DESCRIP'TI®1vS The resources of the City of Rancho Mirage are allocated to and accounted for in individual funds based upon the purposes for which the funds are to be spent and the means by which spending activities are controlled. The various funds used are described below. GOVERNMENTAL FUNDS are used to account for the financing of most of the City's governmental functions. The City uses four types of governmental funds: General Fund, Special Revenue Funds, Debt Service Funds, and Capital Projects Funds. The General Fund is the operating fund of the City. It is used to account for all financial resources except those required to be accounted for in another fund. SPECIAL REVENUE FUNDS are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures of specified purposes. • The Landscape and Lightin Fund is used to account for the revenues and expenditures associated with the maintenance of landscaped streets and medians and the City's street lighting. • The Fire Tax Fund is used to account for the revenues and expenditures associated with the provision of fire protection services. • The Community Services District Fund is used as a funding conduit for library and fire services. • The Parkland Fund is used to account for the revenues and expenditures associated with the City's park and recreation facilities. • The Gas Tax Fund is used to account for the state gasoline tax revenues which are used for maintenance and improvement of the City's streets. • The Bridge Tax Fund is used to account for funds received from a special tax on new construction and used for the maintenance and improvement of bridges. The tax is no longer collected. • The Measure A Fund is used to account fora 1/2% sales tax that is required to be used for the maintenance and improvement of City streets. • The Air Pollution Reduction Fund is used to account for revenues and expenditures related to air pollution mitigation efforts. • The Library Fund is used to account for property tax revenues and expenditures associated with the provision of public library services. • The Rent Control Fund is used to account for funds collected from mobilehome park owners and used to provide professional assistance on their behalf. 29 • The Storm Water Quali . Fund is used to account for revenues and expenditures related to reducing water pollution. • The Tipping Fee Prog'_rams Fund is used to account for the revenues and expenditures related to regional solid waste management programs. • The Traffic Safetx Fund is used to account for traffic fine and forfeiture revenues received by the City as a result of enforcement action within Rancho Mirage by the Sheriff s Department and CHP. The revenues are used for traffic safety purposes. • The Low Cost Housing Fund is used to account for monies set aside for assistance to low and moderate income households before the monies are transferred to the Housing Authority Fund. • The Housing Authority Fund is used to account for revenues and expenditures associated with retention and development of affordable housing units. DEBT SERVICE FUNDS are used to .account for the accumulation of resources and the payment of principal, interest, and related costs of general long-term debt. • The Whitewater Debt Service Fund is used to account for tax increment revenues and debt service transactions of bonds and other obligations of the Whitewater redevelopment project area. Net tax increment revenue is then transferred to the Whitewater Capital Projects Fund. • The Northside Debt Service Fund is used to account for tax increment revenues and debt service transactions of bonds and other obligations of the Northside redevelopment project area. Net tax increment revenue is then transferred to the Northside Capital Projects Fund. CAPITAL PROJECTS FUNDS are used to account for resources used for the acquisition or construction of major capital facilities. Whitewater Project Area • The Whitewater Capital Pro' ects Fund is used to account for net tax increment revenue and proceeds of tax allocation bonds and other obligations issued to fund construction of specific improvements in the Whitewater redevelopment prof ect area. • The Whitewater Economic Development Fund is used to account for the remaining proceeds (and associated interest earnings) from the $5 million 1989 tax allocarion bond issue used to finance a variety of economic development activities. Northside Project Area • The Northside Capital Projects Fund is used to account for net tax increment revenue and proceeds of tax allocation bonds and other obligations issued to fund construction of specific improvements in the Northside redevelopment proj ect area. 30 CITY OF RANCHO MIRAGE ALL FUNDS FIHANCIAI SUMMARY For the Fiscal Years Ending .June 30, 2002 Actual and 2003 Estimate FISCAL YEAR 2001-2002 ACTUAL General Fund General Citizens Option for Public Safety License Tax Total General Fund Special Revenue Fwids Landscape and Lighting Funds Fire Tax Fwd Cannnwlity Services District Fwid Parkland Fwd Gas Tax Fund Bridge Tax Fund Measure A Fwd Air Pollution Reduction Fwid Library Fwd Rent Control Fwld Storn~ Water Quality Fund Tipping Fee Fund Traffic Safety Fund Low Cost Housing Fwd Housing Authority Fwids Debt Service Funds Whitewater Debt Service Fwid Northside Debt Service Fund Capital Projects Fw~ds Whitewater Capital Project Fwid Whitewater Economic Development Fwid Northside Capital Project Fund FISCAL YEAR 2002-2003 ESTIMATE General Fwid General Citizens Option for Public Safety License Tax Total General Fwd Special Revenue Funds Landscape and Lighting Fwids Fire Tax Fund Con~nlunity Services District Fwid Parkland Fund Gas Tax Fwd Bridge Tax Fund Measure A Fwid Air Pollution Reduction Fwd Library Fwid Rent Control Fwid Storn~ Water Quality Fwd Tipping Fee Fwid Traffic Safety Fund. Low Cost Housing Fwid Housing Authority Fwids Debt Service Fwids Whitewater Debt Service Fwd Northside Debt Service Fwid Capital Projects Fw~ds Whitewater Capital Project Fwid Whitewater Econonuc Development Fund Northside Capital Project Fund Undesignated Undesignated Fund Balance Fund Balance June 30, 2001 ,Transfers Transfers Reserve June 30, 2002. Actual Revenue In Expenditures Out Changes Actual $ 28,073,723 21,048,164 0 18,369,887 0 3,396,823 34,148,823 104,325 105,542 0 101,343 0 0 104,524 7,913,698 2,961-,403 0 1,500,795 _ 0 {437,141} 8,997,165 36,147,746 ?4,115,108 0 19,972,025 0 2,959,682 43,250,512 462,350 479,841 2,166 467,334 0 0 477,023 965,339 ..82,002 1,910,996 2,429,659 0 2,766. 531,444 0 3,060,599 0 0 3,060,599 0 0 432,282 562,638. 1,554 271,031 0 (165,900) 559,543 37,587. 380,465 0 101,229 0 (90,288) 226,535 228,992 7,576 0 .50,000 0 0 186,568 382,304 882,736 0 36b,OS3 0 (7;938,635) (7,039,648) 21,424 8,962 0 7,095 0 0 23,291 1,654,18b 367,550 1,174,992 1,290,167 241,793 (17;880) 1,646,888 0 3,301 0 71 S 0 0 2,586 194,985 111,41 S 384 44,672 0 9,941 272,053 1,266,139 293,223 ~ 0 0 0 0 1,559,362 281,316 50,391 0 284,235 0 0 47,472. 0 0 3,664,895 75,199 3,589,696 0 0 9,709,224 824,139 3,673,250 3,932,829 115,848 (4,625,646) 5,532,290 4,354,764 15,560,543 71,007 13,238,350 2,672,052 0 4,075,912 2,406,332 ]0,746,151- 2,174,213 8,969,584 1,546,215 0 4,810,897 (5,897,059) 15;634,066 6,025,560 20,361,834. ~ 74,944 2,342,360 (2,331,851) 195,063 67,519 0 242,672 0 (512,028) (492,118) 2,527,184 34,1S0,6S3~ 1,204,241 2,377,040 3,475,295 (32,026,522) 3,22] $ 55,370,158 lU/,32S2i,~S/~ ly,yU.S,1Jb l4,9b1,![[ i~,~~v,~YC ~~~,~v~,,...,~ ~~,-..,..._ Undesignated Undesignated Fund Balance Fund Balance June 30, 2002 Transfers Transfers Reserve June 30, 2003 Actual Revenue In Expenditures Out Changes Estimate $ 34,148,823 21,508,565 0 18,1 b8,134 177,085 0 37,312,169 104,524 105,713 0 123,946 0 0 86,291 8,997,165 2,917,263 0 3,057,496 0 0 8,856,932 43,250,512 24,531,541 0 21,349,576 177,085 0 46,255,392 477,023 471, ] 56 10,490 .534,121 0 0 424,548 531,444 37,500 2,118,586 2,785,400 0 (390,500) (488,370) 0 3,262,300 0 ~0 3,262,300 0 0 559,543 648,218 1,555 258;767 0 {280,197) 670,352 226,535 324,001 0 .301,600 0 0 248,936 186,568 4,800 0 50,000 0 0 141,368 (7,039,648) 686,400 0 425,000 0 183,601 (6,594,647) 23,291 13,600 0 9,000 0 0 27,891. 1,646,888 384,300 1,341,355 1,560,144 243,735 50,600 1,619,264 2,586 3,500 0 3,522 0 0 2,564 272,053 83,400 384 81,960 0 0 273,877 1,559,362 266,000 0 30,000 0 0 1,795,362 47,472 75,000 0 122,472 0 0 0 0 0 4,200,000 81,072 4;118,928 0 0 5,532,290 813,108 4,236,268 11,155,510 150,127 1,011,817 287,846 4,075,912 12,430;000 69,533 10,081,240 2,440,000 0 4,054,205 4,810,897 9,000,000 288,992 6,920,187 2,368,805 0 4,810,897 (2,331,851) 3,241,570 8,970 2,826,559 69,533 (30,974} (2,008,377) (492,118) 40,000 0 0 0 452,118 0 3,221 1,628,000 608,805 5,069,884 2,097,963 4,942,533 14,712 $ 53,341,980 5I,y44,.Sy4 l1,~~4,y3~ o~,v~+o,vi~r 1`F,7G~,'TIV ~,.~~,-~~ ..-,___,__- CITY OF RANCHO MIRAGE ALL FONDS FDVANCIAL SUMMARY For the Fisgl Years Ending Jnne 30, 2004 acod 2005 ~ad~ed Undesignated Undesignated FISCAL YEAR 2003-2004 BUDGET Fund Balance Fund Balance June 30, 2003 Transfers Transfers Reserve June 30, 2004 Estimate Revenue In Expenditures Out Changes Budget General Fund General $ 37,3]2,169 21,459,601 0 17,770,750 1,467,524 0 39,533,496 Citizens Option for Public Safety 86,291 102,400 0 }27,600 0 0 61,091 License Tax 8,856,932 3,300,000 0 220,000 0 0 11,936,932 Total General Fund 46,255,392 24,862,001 0 18,118,350 1,467,524. 0 51,531,519 Special Revenue Fwids Landscape and Lighting Fwids 424,548 471,374 2,922 618,520 0 0 280,324 Fire Tax Fund (488,370) 20,000 3,501,880 3,033,510 0 0 0 Convnunity Services District Fund 0 3,449,933 0 0 3,449,933 0 0 Parkland Fwid b70,352 1,248,713 1,858 1,043,596 0 (30,700). 846,627 Gas Tax Fwid 248,936 285,250 0 286,600 0 0 247,586 Bridge Tax Fund 141,368 4,000 0 50,000 0 0 95,368 Measure A Fund (6,594,647) 8,902,000 0 819,000 0 0 1,488,353 Air Pollution Reduction Fund 27,891 66,000 0 60,000 0 0 33,891 Library Fwid 1,619,264 238,600 1,441,988 .1,631,529 240,924 0 1,427,399 Rent Control Fwid 2,564 4,000 1,136 7,700 0 0 0 Stornl Water Quality Fund 273,877 84,775 460 90,51 S 0 0 268,597 Tipping Fee Fwid 1,795,362 276,442 0 195,000 0 0 1,876,804 Traffic Safety Fund 0 80;700 0 80,700 0 0 0 Low Cost Housing Fund 0 0 4,582,400 88,119 4,494,281 0 0 Housing Authority Funds 287,846 782,000 4,886,281 2;161,188 424,787 0 3,370,152 Debt Service Funds Whitewater Debt Service Fund 4,054,205 13,286,000. 0 10,652,829 2,633,171 0 4,054,205 Northside Debt Service Fund 4,810,897 10,038,500 0 7,258,317 2,779,683 0 4,811,397 Capital Projects Fwids Whitewater Capital Project Fwd (2,008,377) 1,624,071 0 1,192,225 0 0 (1,576,531) Whitewater Economic Development Fwid 0 24,500 0 0 0 80,010 104,510 Northside Capital Project Fund 14,712 2,880,000 808,483 829,544 0 (410,000) 2,463,651 FISCAL YEAR 2004-2005 BUDGET General Fwid General Citizens Option for Public Safety License Tax Total General Fwd Special Revenue Funds Landscape and Lighting Funds Fire Tax Fund Community Services District Fund Parkland Fund Gas Tax Fwd Bridge Tax Fund Measure A Fund Air Pollution Reduction Fwd Library Fund Rent Control Fund Storm Water Quality Fund Tr,,,,inn 1".m G~~n~- ! !}1~I111~ 1 4V 1 W 14 Traffic Safety Fund Low Cost Housing Fund Housing. Authority Funds Debt Service Fw~ds Whitewater Debt Service Fund Northside Debt Service Fund Capital Projects Fwids Whitewater Capital Project Fund Whitewater Econonuc Development Fund Northside Capital Project Fwd $ 51,535,820 68,628,859 15,227,408 48,217,241 ]5,490,303 (360,690) 71,323,853 Undesignated Undesignated Fund Balance Fund Balance June 30, 2004 Transfers Transfers Reserve .June 30, 2005 Budget Revenue In Expenditures ®ut Changes Budget $ .39,533,496 21,646;427 0 18,196,423 1,316,308 0 41,667,192 61,091 101,500 0 139,000 0 0 23,591 11,936,932 3,375,000 0 7,780,000 0 0 7,531,932 51,531,519 25,122,927 0 26,115,423 1,316,308 0 49,222,715 280,324 474,514 ..128,022 737,450 0 0 145,410 0 20,000 3,315,000 3,335,000 0 0 0 0 3,633,101 0 0 3,633,101. 0 0 846,627 489,646 1,858 698,619 0 (46,700) 592,813 247,586 285,450 0 286,600 0 0 246,436 95,368 2,700 0 50,000 0 0 48,068 1,488,353 665,000 0 1,015,000 0 0 1,138,353 33,891 16,300 0 10,000 0 0 40,191 1,427,399 233,600 1,533,156 2;229,520 243,286 0 721,349 0 4,000 ,---3,700 .7,700 0 0 0 268,597 87,100 460 92,515 0 0 263,642 ~ R~~ R04 a,v ~ v,v 286;4.4.2 0 195,000 0 0 1,968,246 0 80,800 0 Q 00,800 0 0 0 0 0 4,899,200 94,137 4,805,063 0 0 3,370,152 782,000 5,018,063 2,196,305 245,787 0 6,728,124 4,054,205 13,884,000 0 11,153,200 2,730,800 0 4,054,205 4,811,397 11,042;000 0 7,844,305 3,197,695 0 4,811,397 (1,576,531) 1,802,100 0 1,799,701 0 0 (1,574,132) 104,510 20,000 0 0 0 81,565 206,075- 2,463,651. 236,000 1,029,295 8,685,806 0 7,789,200 2,832,340 $ 71,323,853 59,167,680 15,928,754 66,627,080 16,172,040 7,824,065 71,445,232 CITY OF RANC80 MIRAGE SUMMARY OF REVENUES AND OPEBATING TRANSFERS IN ALL FUNDS FUND DESCRIPTIONS General Fund 2001102 2002!03 2002103 2003104 2004105 ACTUAL BUDGET ESTIMATE BU.~ BUD_ General $ 21,048,164 21,020,601 21,508,565 21,459,601 21,646,427 License Tax 2,961,403 2,900,000 2,917,263 3,300,000 3,375,000 Sub-total 24,009,566 23,920,601 24,425,828 24,759,601 .25,02.1,427 Citizens Option for Public Safety 105,542 105,750 105,713 102,400 101,500 Total General Fund 24,115,1.08. 24,026,351 24,531,541 24,862,001 25,122,927 Special Revenue Funds Landscape and Lighting Funds 482,007 478,312 481,646 474,296 602,536 Fire Tax Fund 1,992,998 2,549,680 2,156,086. 3,521,880 3,335,000 Community Services District Fund 3,060,599 3,352,300 3,262,300 .3,449,933 3,633,101 Parkland Fund 564,192 722,366 649,773 1,250,571 491,504 Gas Tax Fund 380,465 231,730 324,001 285,250 285,450 Bridge Tax Fund 7,576 10,000 4,800 4,000 2,700 Measure A Fund 882,736 726,997 686,400. 8,902,000 665,000 Air Pollution Reduction Fund 8,962 13,800 13,600. 66,000 16,300 Library Fund 1,542,542 1,688,220 1,725,655 1,680,588 1,766,756 Rent Control Fund 3,301 11.,000 3,500 5,136 7,700 Storm Water Quality Fund 111,799 81,960 83,784 85,235 87,560 Tipping Fee Fund 293,223 237,93,8 266,000 276,442 286,442 Traffic Safety Fund 50,391 58,000 75,000. 80,700 80,800 Low Cost Housing Fund 3,664,895 4,200,000 4,200,000 4,582,400 4,899,200 Housing Authority Funds 4,497,389 5,037,756 5,049,376 5,668,281 5,800,063 Debt Service Funds Whitewater Debt Service Fund 15,631,550 18,252,202 12,499,533 13,286,000 13,884,000 Northside Debt Service Fund 12,920,364. 9,000,000 9,288,992 10,038,500 11,042,000 Capital. Projects Funds Whitewater Capital Project Fund 21,659,626 7,055,810 3,250,540 1,624,071 1,802,100 Whitewater Economic Development Fund 67,519 50,000 40,000 24,500 20,000 Northside Capital Project Fund 35,354,894 5,145,133 2,236,805 3,688,483 1,265,295 $ 127,292,136 82,929,5,55 __ - 70,829,332 83,856,267 75,096,434 33 crr~ o~ ~c~o ~~ SD1-Il-(ARY OF EXPENDTfU~ES AND OPERATIl~G TRANSFERS ODT ~,~ FONDS FUND DESCRIPTIONS General Fund 2001/02 2002103 2002103 2003/04 2004105 ACTUAL BU_ DGET ESTIMATE .BUDGET BUDGET General Fund $ 18,369;887 18,457,715 18,345,219 19,238,274 19,512,731 License Tax Fund 1,500,795 3,010,000 3,057,496 220,000 .7,780,000 Sub-total 19,870,682 21,467,715 21,402,715 19,458,274 27,292,731 Citizens Option for Public Safety 101,343 113,200 123,946 127,600 139,000 Total General Fund 19,972,025 21,580,915 21,526,66] 19,585,874 27,431,731 Special Revenue Funds Landscape and Lighting Funds Fire Tax Fund Community Services District Fund Parkland Fund Gas Tax Fund Bridge Tax Fund Measure A Fund Air Pollution Reduction .Fund Library Fund Rent Control Fund Storm Water Quality Fund Tipping Fee Fund Traffic Safety Fund Low Cost Housing Fund Housing Authority Funds Debt Service Funds Whitewater Debt Service Fund Northside Debt Service Fund 467,334 650,968 534,121 618,520 737,450 2,429,659 3,093,481 2,785,400 3,033,510 3,335,000 3,060,599 3,352,300 3,262,300 3,449,933 3,633,1 O1 271,031 441,671 258,767 1,043,596 .698,619 101,229 301,600 301,600 286,600 286,600 50,000 50,000 50,000 50,000 50,000 366,053 425,000 425,000 819,000 1,015,000 7,095 14,000 9,000 60,000 10,000 1,531,960 1,831,3.03 1,803,.879 1,872,453 2,472,806 715 11,000 3,522 7,700 7,700 44,672 81,960 .81,960 ,90,515 92,515 0 140,000 30,000 195,000 195,000 284,235 136,000 122,472 80,700 8.0,800 3,664,895 4,200,000 4,200,000 4,582,400 4,899,200 4,048,677 12,674,846 11,305,637 2,585,975 2,442,092 15,9 l 0,402. 13,518,702 12.,521,240 13,286,000 13,884,000 10,515,799 8,999,995 9,288,992 10,038,000 11,042,000 Capital Projects Funds Whitewater Capital Project Fund 20,436,778 1,690,586 2,896,092 1,192,225 1,799,701 Whitewater Economic Development Fund 242,672 906,300 0 0 0 Northside Capitat Project Fund 5,852,335 28,662,068 7,167,8.47 829,544 8,685,806 $ 89,258,164 102,762,695 78,574,490 .63,707,544 82,799,120 34 CITY OF RANCHO MIRAGE SC9EDOLE OF APf90RIlED STAFF POSff10NS AND SALAR~S FY 2002-2003 FY 2003-2004 FY 2004-2005 Fund/Division Full-Time Part-Time -~ Sam Full-Time Part-Time _- Sam Full-Time Part-Time -- Sam. General Fund City Clerk 5 - $ 219,201 6 - $ 280,599 6 - $ 301,984 City Manager/Management Services 7 - 521,816 7 - 591,811 7 - 630,020- City Attorney 2 - 181,674 - - 0 - - 0 Administration 2 - 236,421 2 216,566 2 - 231,988 Finance 5 - 230,868 5 - 272,907 5 - 294,437 Information Services 2 - 150,61 S 2 - 156,124 2 - 167,241 Planning 8.5 - 559,639 9.5 - 646,.501 9.5 - 690,655 Building 6 - 366,881 6 - 390,847 6 - 417,702 Code Compliance 3 - 164,906 3 - 173,295 3 - 185,635 En 'veering 9 - .618,114 9 - 653,324 9 - 701,768 Street Maintenance 5 - .232,355 5 - 250,377 5 - 268,032 Buildings & Grounds 4 - 179,299 4 - 189,055 4 - 203,279 General Government 1 - 67,724 l - 72,516 1 - 77,679 GENERAL FUND SUBTOTAL 59.5 0 ~ 3,729,513 59.5 0 $ 3,893,922 59.5 Parkland Fund Library Fund Redevelopment Agency Housing Authority TOTAL 2 - 88,972 2 - 95,307 2 8 7.4 627,299 8 7.92 689,880. 11 2 - 138,524 2 181,244 2 4.5 - 255.814 4.5 - 268,721 4.5 0 $ 4,170,420 - 102,093 11.05 894,859 - 195,158 - 332,370 76 7.4 $ 4,840,122 I 76 7.92 $ 5,129,074 ~ 79 11.05 $ 5,694,900 35 Autnortzed Statf ~ 2ao~-2004 City Clerk City Manager/Management Services City Attorney Administration Finance Information Services ^ Ful]-Time Planning D Part-Time Building Code Compliance Engineering Street Maintenance Buildings & Grounds General Government Parkland Fund - L~brary Fund Redevelopment Agency Housing Authority 0 2 4 6 8 10 12 Number of Staff Autnortzed Staff FY 2004.2005 City Clerk City Manager/Management Services City Attorney Administration Finance Information Services ^ Full-Time Planning Building ~ Part-Time Code Compliance Engineering Street Maintenance Buildings & Grounds General Government Parkland Fund Library Fund Redevelopment Agency Housing Authority 0 2 4 6 8 10 12 Number of Staff 36