HomeMy Public PortalAbout07 Required Supplementary InformationCOMPREHENSIVE
ANNUAL
FINANCIAL REPORT
CITY OF RANCHO MIRAGE, CALIFORNIA
(1) Budgetary Data
(5)
(7)
(8)
CITY OF RANCHO MIRAGE
Notes to Required Supplemental Information
Year ended June 30, 2009
The City uses the following procedures in establishing the budgetary data reflected in the
financial statements:
(1) Before the beginning of the fiscal year the City Manager submits to the City
Council a proposed budget for the year commencing the following July 1
(2) Public hearings are conducted to obtain taxpayer comments.
(3) The budget is subsequently adopted through passage of a resolution.
(4) All appropriated amounts are as originally adopted or as amended by the City
Council and lapse at year end, except for continuing appropriations for capital
projects.
Original appropriations are modified by supplementary appropriations and
transfers among budget categories. The City Manager is authorized to transfer
appropriations within an object of a General Fund department and within total
fund appropriations for other funds. The City Council approves all other changes.
Individual amendments were not material in relation to the original
appropriations.
(6) The legal level for which expenditures are not to exceed appropriations is at the
fund level for all funds except the General Fund and at the object level for the
General Fund. The City classifies each General Fund expenditure into one of the
following three objects: personnel, operations and maintenance, and capital.
Formal budgetary integration is employed as a management control device during
the year for the following funds which also have legally adopted annual budgets:
General, Special Revenue and Capital Projects Funds. Formal budgetary
integration is not employed for Debt Service Funds (including the Joint Powers
Financing Authority Debt Service Fund), except for the Redevelopment Agency
Debt Service Funds, because effective budgetary control is alternatively achieved
through debt indenture provisions.
Budgets for General, Special Revenue, Redevelopment Agency Debt Service
Funds and Capital Projects Funds are adopted on a basis consistent with generally
accepted accounting principles, except advances from the General Fund to other
funds are budgeted as expenditures in the General Fund and as revenue in the
funds receiving the advances. Repayment of advances is budgeted as revenue in
the General Fund and as an expenditure in the funds repaying the advance.
95
Revenues:
Taxes:
Property taxes
Sales taxes
Franchise taxes
Transient occupancy taxes
Real property transfer taxes
Licenses taxes
Total taxes
Intergovernmental:
Motor vehicle in -lieu
Other
Total intergovernmental
Licenses and permits:
Business licenses
Construction permits
Other
Total licenses and permits
Charges for services:
Planning fees
Plan check fees
Developer fee
Public works inspections and fees
Reimbursement from State
Reimbursement from Non -Govt
Total charges for services
Fines and forfeitures
Interest income
Net increase (decrease) in
investment fair value
Miscellaneous
Total revenues
CITY OF RANCHO MIRAGE
BUDGETARY COMPARISON SCHEDULE
GENERAL FUND
Year ended June 30, 2009
Budgeted Amounts
Original Final
3,111,500
5,574,000
1,319,000
5,001,000
337,750
200,000
15,543,250
112,700
100,000
212,700
277,000
480,000
3,000
760,000
215,000
235,000
839,525
426,700
34,000
1,750,225
36,300
2,934,000
96
3,111,500 3,172,930
4,665,064 4,470,537
1,319,000 1,240,960
4,573,500 4,634,439
337,750 181,458
200,000 62,256
14,206,814 13,762,580
112,700 62,110
100,000 632,150
212,700 694,260
277,000 155,609
321,600 296,422
15,500 30,424
614,100 482,455
144,050 132,504
157,450 102,026
839,525
375,480 427,305
34,000 6,600
28,323
1,550,505 696,758
36,300 76,811
2,574,000 3,248,712
Variance with
Final Budget
Positive
Actual (Negative)
61,430
(194,527)
(78,040)
60,939
(156,292)
(137,744)
(444,234)
(50,590)
532,150
481,560
(121,391)
(25,178)
14,924
(131,645)
(11,546)
(55,424)
(839,525)
51,825
(27,400)
28,323
(853,747)
40,511
674,712
1,163,600
1,163,600
428,325 445,245 810,651 365,406
21,664,800 19,639,664 20,935,827 1,296,163
(Continued)
Expenditures:
CITY OF RANCHO MIRAGE
BUDGETARY COMPARISON SCHEDULE
GENERAL FUND
(Continued)
Variance with
Final Budget
Budgeted Amounts Positive
Original Actual (Negative)
General government:
City council:
Personnel 251,956 246,716 246,559 157
Operations and maintenance 21,500 20,500 7,704 12,796
Capital 5,000 5,000 968 4,032
Total city council 278,456 272,216 255,231 16,985
City clerk:
Personnel 565,930 559,986 516,423 43,563
Operations and maintenance 447,403 447,403 226,600 220,803
Capital 5,000 5,000 5,000
Total city clerk 1,018,333 1,012,389 743,023 269,366
City manager:
Personnel 1,590,469 1,566,650 1,566,649 1
Operations and maintenance 191,420 143,090 67,700 75,390
Capital 9,000 9,000 2,944 6,056
Total city manager 1,790,889 1,718,740 1,637,293 81,447
City attorney
Operations and maintenance 533,000 550,407 550,407
Total city attorney 533,000 550,407 550,407
Administration:
Personnel 222,718 244,473 244,473
Operations and maintenance 76,922 56,922 38,117 18,805
Total administration 299,640 301,395 282,590 18,805
Finance:
Personnel 522,995 546,533 546,533
Operations and maintenance 149,260 149,260 148,569
Total finance 672,255 695,793 695,102
Information services:
Personnel 253,998 253,194 249,152 4,042
Operations and maintenance 424,801 424,801 355,451 69,350
Capital 46,585 46,585 42,378 4,207
Total information services 725,384 724,580 646,981 77,599
97
(Continued)
691
691
Public information corn. relations:
Operations and maintenance 324,841 314,841 241,482 73,359
Total information corn. relations 324,841 314,841 241,482 73,359
General government:
Personnel 999,789 997,439 703,479 293,960
Operations and maintenance 2,135,529 1,828,666 1,174,989 653,677
Capital 20,512 44,932 44,930 2
Total general government 3,155,830 2,871,037 1,923,398 947,639
Special programs:
Operations and maintenance 1,883,211 1,891,670 1,237,271 654,399
Total special programs 1,883,211 1,891,670 1,237,271 654,399
Planning:
Personnel 923,868 907,735 907,735
Operations and maintenance 540,706 475,706 241,291 234,415
Capital
Total planning 1,464,574 1,383,441 1,149,026 234,415
Building and safety'
Personnel 582,286 549,799 549,562 237
Operations and maintenance 151,124 107,124 46,662 60,462
Capital
Total building and safety 733,410 656,923 596,224 60,699
Mandated programs:
Operations and maintenance 265,828 195,828 151,515 44,313
Total mandated programs 265,828 195,828 151,515 44,313
Regional plan and implementation
Operations and maintenance 103,209 91,634 88,754 2,880
Total regional plan and
implementation 103,209 91,634 88,754 2,880
Tnterfund reimbursements (3,082,804) (3,124,939) (3,096,841) (28,098)
Tourism and marketing
Personnel 137,901 141,036 141,035 1
Operations and maintenance 1,428,642 1,428,642 1,365,070 63,572
Capital 2,000 2,000 2,000
Total tourism and marketing 1,568,543 1,571,678 1,506,105 65,573
Economic Development
Personnel 294,854 301,992 301,991 1
Operations and maintenance 68,472 68,472 15,875 52,597
Total economic development 363,326 370,464 317,866 52,598
Total general government
CITY OF RANCHO MIRAGE
BUDGETARY COMPARISON SCHEDULE
GENERAL FUND
(Continued)
Variance with
Final Budget
Budgeted Amounts Positive
Original Final Actual (Negative)
12,097,925 11,498,097 8,925,427 2,572,670
(Continued)
98
Public safety:
Code compliance:
Personnel 355,263 397,256 397,255 1
Operations and maintenance 86,828 76,828 72,840 3,988
Capital
Total code compliance 442,091 474,084 470,095 3,989
Emergency services:
Personnel 99,779 34,426 34,137 289
Operations and maintenance 36,975 67,815 64,373 3,442
Capital 7,840 7,251 589
Total emergency services 136,754 110,081 105,761 4,320
Police services:
Operations and maintenance 5,630,172 5,630,172 5,482,136 148,036
Capital 13,264 13,264
Total police services 5,630,172 5,643,436 5,495,400 148,036
Citizens Option for Public Safety (COPS)
Operations and maintenance 100,000 121,334 121,334
Capital 1,191 1,190 1
Total COPS 100,000 122,525 122,524 1
Law Enforcement Equipment
Operations and maintenance
Capital
Total law enforcement equipment
Reimbursement for Public Safety
Operations and maintenance 15,971 15,971
Total Reimbursement for
Public Safety 15,971 15,971
Total public safety 6,309,017 6366,097 6,209,751 156,346
Public works:
Facilities fleet maintenance:
Personnel 501,858 508,915 508,912 3
Operations and maintenance 772,180 826,070 824,790 1,280
Capital 133,743 133,743 51,003 82,740
Total buildings and landscaping 1,407,781 1,468,728 1,384,705 84,023
Street maintenance:
Personnel 497,816 514,157 514,156 1
Operations and maintenance 541,000 541,000 462,450 78,550
Capital 90,930 90,930 90,930
Total street maintenance 1,129,746 1,146,087 976,606 169,481
Engineering:
Personnel 1,360,522 1,373,480 1,373,478 2
Operations and maintenance 348,658 273,658 184,933 88,725
Capital 5,000 5,000 4,181 819
Total engineering 1,714,180 1,652,138 1,562,592 89,546
Total public works
CITY OF RANCHO MIRAGE
BUDGETARY COMPARISON SCHEDULES
GENERAL FUND
(Continued)
Variance with
Final Budget
Budgeted Amounts Positive
Original 'nal Actual (Negative)
4,251,707 4,266,953 3,923,903 343,050
(Continued)
99
Total cultural and recreation
CITY OF RANCHO MIRAGE
BUDGETARY COMPARISON SCHEDULES
GENERAL FUND
(Continued)
Variance with
Final Budget
Budgeted Amounts Positive
Original Final Actual (Negative)
Cultural and recreation:
Child Enrichment Center:
Operations and maintenance 85,300 85,300 41,600 43,700
Total summer recreation 85,300 85,300 41,600 43,700
85,300 85,300 41,600 43,700
Capital projects:
Capital improvements financed from
fund balance and license tax
General Fund Capital Projects 2,195,688 2,930,315 787,397 2,142,918
License Tax Fund Capital Projects 4,138,486 4,145,564 2,084,684 2,060,880
Total capital improvements 6,334,174 7,075,879 2,872,081 4,203,798
Total capital projects 6,334,174 7,075,879 2,872,081 4,203,798
Total expenditures 29,078,123 29,292,326 21,972,762 7,319,564
Excess (deficiency) of revenues over (under)
expenditures (7,413,323) (9,652,662) (1,036,935) 8,615,727
Other financing sources:
Transfers in 2,252,126 2,252,126 2,132,855 (119,271)
Transfers out (1,577,801) (1,526,477) (582,127) 944,350
Total other financing sources 674,325 725,649 1,550,728 825,079
Net change in fund balance (6,738,998) (8,927,013) 513,793 9,440,806
Fund balance, beginning of year 74,977,168 74,977,168 74,977,168
Fund balance, end of year 68,238,170 66,050,155 75,490,961 9,440,806
100
Total revenues
Excess (deficiency)
of revenues over
(under) expenditures
CITY OF RANCHO MIRAGE
BUDGETARY COMPARISON SCHEDULE
LIBRARY SPECIAL REVENUE FUND
Year ended June 30, 2009
Variance with
Final Budget
Budgeted Amounts Positive
Original Final Actual (Negativel
Revenues:
Intergovernmental 329,500 329,500 236,166 (93,334)
Fines and forfeitures 40,500 40,500 19,360 (21,140)
Interest income 21,000 21,000 75,811 54,811
Net increase (decrease) in investment
fair value 26,061 26,061
Miscellaneous 77,500 77,500 125,555 48,055
468,500 468,500 482,953 14,453
Expenditures:
Current:
Cultural and recreation 4,069,157 4,069,157 3,250,896 818,261
Total expenditures 4,069,157 4,069,157 3,250,896 818,261
(3,600,657) (3,600,657) (2,767,943) 832,714
Other financing sources (uses):
Transfers in 2,452,291 2,452,291 2,743,435 291,144
Total other financing
sources (uses) 2,452,291 2,452,291 2,743,435 291,144
Total change in fund balances (1,148,366) (1,148,366) (24,508) 1,123,858
Fund balances, beginning of year 2,486,756 2,486,756 2,486,756
Fund balances (deficit), end of year 1,338,390 1,338,390 2,462,248 1,123,858
101
Revenues:
Intergovernmental
Charges for services
Interest income
Net increase (decrease) in investment
fair value
Total revenues
Excess (deficiency)
of revenues over
(under) expenditures
CITY OF RANCHO MIRAGE
BUDGETARY COMPARISON SCHEDULE
FIRE TAX SPECIAL REVENUE FUND
Year ended June 30, 2009
Variance with
Final Budget
Budgeted Amounts Positive
Origi Final Actual (Negative)
25,000 25,000 33,490 8,490
10,000 10,000 31,298 21,298
12,272 12,272
35,000 35,000 77,060 42,060
Expenditures:
Current:
Public safety 5,301,179 5,301,179 4,098,126 1,203,053
Total expenditures 5,301,179 5,301,179 4,098,126 1,203,053
(5,266,179) (5,266,179) (4,021,066) 1,245,113
Other financing sources (uses):
Transfers in 4,904,680 4,904,680 4,338,214 (566,466)
Total other financing
sources (uses) 4,904,680 4,904,680 4,338,214 (566,466)
Total change in fund balance (361,499) (361,499) 317,148 678,647
Fund balances, beginning of year 567,658 567,658 567,658
Fund balances (deficit), end of year 206,159 206,159 884,806 678,647
102
Revenues:
Licenses and permits
Interest income
Net increase (decrease) in
investment fair value
Miscellaneous
Total revenues
Expenditures:
Current:
General government
Capital projects
Total expenditures
Excess (deficiency)
of revenues over
(under) expenditures
Other financing sources (uses):
Transfers in
Transfers out
Total other financing
sources (uses)
Total change in fund balance
Fund balances, beginning of year
Fund balances (deficit), end of year
CITY OF RANCHO MIRAGE
BUDGETARY COMPARISON SCHEDULE
HOUSING AUTHORITY SPECIAL REVENUE FUND
Year ended June 30, 2009
Budgeted Amounts
Original Final
5,000
631,400
837,400
1,473,800
5,000
631,400
272,448
837,400 1,007,088
1,473,800 2,177,332
Variance with
Final Budget
Positive
Actual (Negative)
4,020
893,776
(980)
262,376
272,448
169,688
703,532
3,957,336 9,398,872 10,158,168 (759,296)
8,989,464 8,989,464
3,149,613 5,839,851
12,946, 800 18,388,336 13,307,781 5,080,555
(11,473,000) (16,914,536) (11,130,449) 5,784,087
4,566,848 4,566,848 8,544,247 3,977,399
(34,362) (34,362) (34,588) (226)
4,532,486 4,532,486 8,509,659 3,977,173
(6,940,514) (12,382,050) (2,620,790) 9,761,260
23,990,348 23,990,348 23,990,348
17,049,834 11,608,298 21,369,558 9,761,260
103
Revenues:
Interest income
Net increase (decrease) in investment
fair value
Total revenues
Expenditures:
Current:
General government
Debt service:
Principal
Interest
Service Fees
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other financing sources (uses):
Transfers in
Transfers out
Total other financing
sources (uses)
Total change in fund balances
Fund balances, beginning of year
Fund balances (deficit), end of year
CITY OF RANCHO MIRAGE
BUDGETARY COMPARISON SCHEDULE
LOW COST HOUSING SPECIAL REVENUE FUND
Year ended June 30, 2009
Budgeted Amounts
Original Final
1,575,000
1,575,000
9,687 9,687 6,277 3,410
1,105,000
1,411,106
102,934
2,628,727
(1,053,727)
6,880,000
(4,562,848)
2,317,152
1,263,425
31,840,220
33,103,645
104
Actual
Variance with
Final Budget
Positive
(Negative)
1,519,000 910,452 (608,548)
63,819 63,819
1,519,000 974,271 (544,729)
1,105,000 1,105,000
1,411,106 1,411,106
112,494 115,899 (3,405)
2,638,287 2,638,282 5
(1,119,287) (1,664,011) (544,724)
6,940,000 7,114,365 174,365
(4,566,848) (8,544,247) (3,977,399)
2,373,152 (1,429,882) (3,803,034)
1,253,865 (3,093,893) (4,347,758)
31,840,220 31,840,220
33,094,085 28,746,327 (4,347,758)