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A2003-01-07LPFA
This Agenda contains a brief general description of each item fo be considered. Copies of the Staff reports or other written documentation relating to each item of business referred to on the Agenda are on the in the Office of the City Clerk and are available for public inspection. A person who has a question concerning any of the agenda items may call the City Manager at (310) 603- 0220, ext. 200. Procedures for Addressin_g the Council IN ORDER TO EXPEDITE CITY COUNCIL BUSINESS, WE ASK THAT ALL PERSONS WISHING TO ADDRESS THE COUNCIL FILL OUT A FORM PROVIDED AT THE DOOR, AND TO TURN IT IN TO THE CITY CLERK PRIOR TO THE START OF THE MEETING. FAILURE TO FILL OUT SUCH A FORM WILL PROHIBIT YOU FROM ADDRESSING THE COUNCIL IN THE ABSENCE OF THE UNANIMOUS CONSENT OF THE COUNCIL. AGENDA ITEMS ON FILE FOR CONSIDER~~lTlO AT THE REGULAR MEETING OF `- THE LYNWOOD PUBLIC FINANCE AUTHORIT` TO BE HELD ON JANUARY 7, 2003 6:00 P.M. COUNCIL CHAMBERS 11330 BULLIS ROAD, LYNWOOD, CA 90262 FERNANDO PEDROZA PRESIDENT RAMON RODRIGUEZ VICE PRESIDENT ARTURO REYES MEMBER ~~ CITY QF LYNwOOU 1 ~ CITY CLERKS OFFICE ,JAN 0 ~ 2003 .~ 7~8~y~~lw,!~1~8t ~~i6 C~ LOUIS BYRD MEMBER PAUL H. RICHARDS, II MEMBER CHIEF ADMINISTRATIVE OFFICER FINANCE DIRECTOR FAUSTIN GONZALES ALFRETTA EARNEST SECRETARY TREASURER ANDREA L. HOOPER IRIS PYGATT OPENING CEREMONIES CALL TO ORDER 2. ROLL CALL OF MEMBERS Ramon Rodriguez Louis Byrd Arturo Reyes Paul H. Richards, I Fernando Pedroza 3. CERTIFICATION OF AGENDA POSTING BY SECRETARY PUBLIC ORAL COMMUNICATIONS (Regarding Agenda Items Only) PUBLIC ORAL COMMUNICATIONS IF AN ITEM IS NOT ON THE AGENDA, THERE SHOULD BE NO SUBSTANTIAL DISCUSSION OF THE ISSUE BY THE LYNWOOD PUBLIC FINANCE AUTHORITY, BUT IT IS ALL RIGHT FOR THE LYNWOOD PUBLIC FINANCE AUTHORITY MEMBERS TO REFER THE MATTER TO THE STAFF OR SCHEDULE SUBSTANTIVE DISCUSSION FOR A FUTURE MEETING. ` (The Ralph M. Brown Act, Government Code Section 54950-54962, Part III, Paragraph 5.) ~. 4. MINUTES OF PREVIOUS MEETING Regular Meeting, December 3, 2002 5. STATE OF CALIFORNIA FISCAL UPDATE Comments: On December 18, 2002 Governor Davis announced faces a budget shortfall of $34.8 billion by June 2004. This shortfall represents about 45% of the current years general fund budget. This deficit is attributed to a decline in revenues, an increase in mandated expenditures, loss of anticipated Federal funds, and one-time solutions that were used to close the current budget no longer being available. State law requires that the Governor submit his proposed budget to the Legislature on or before January 10. Based upon the latest projected deficit and the Governor's recently recommended $10.2 billion in reductions in the current years spending, this proposal will almost certainly propose a series of major reductions and revenue enhancements. Recommendation: Staff respectfully requests that the President & Members of the Lynwood Public Finance Authority receive and file this information. ADJOURNMENT THE NEXT REGULARLY SCHEDULED MEETING WILL BE HELD ON JANUARY 21, 2002 AT 6:00 P.M., IN THE COUNCIL CHAMBERS OF THE CITY HALL, 11330 BULLIS ROAD, CITY OF LYNWOOD, CALIFORNIA. ~ ~". LYNWOOD PUBLIC FINANCE AUTHORITY REGULAR MEETING DECEMBER 3, 2002 The Public Finance Authority of the City of Lynwood met in a Regular Meeting at 11330 Bulbs Road on the above date at 6:55 p.m. President Pedroza presiding. Members Byrd, Richards, Reyes, Rodriguez and Pedroza answered the joint roll call for all agencies. Also present were Chief Administrative Officer Gonzales, Chief Administrative Officer Montgomery, Secretary Hooper and Treasurer Pygatt. Secretary Hooper announced that the agenda had been posted in accordance with the Brown Act. Secretary Hooper announced the reorganization of the Members for President and Vice President. Stated by voice consent the new nominated President is Fernando Pedroza and the new nominated Vice President is Ramon Rodriguez. PUBLIC ORAL COMMUNICATIONS (Regarding Agenda Items Only) NONE PUBLIC ORALS COMMUNICATIONS Item #4: MINUTES OF PREVIOUS MEETINGS It was moved by Member Byrd, seconded by Member Reyes and carried to approve the following minutes: • Regular Meeting, October 1, 2002 • Special meeting, October 7, 2002 • Special meeting, October 9, 2002 • Special Meeting, October 10, 2002 • Special meeting, October 14, 2002 • Regular Meeting, October 15, 2002 • Special Meeting, October 23, 2002 ADJOURNMENT Having no further discussion, it was moved by Member Reyes, seconded by Vice President Rodriguez and carried to adjourn the Regular Council Meeting at 7:00 p.m. Fernando Pedroza, President Andrea L. Hooper, Secretary A ....~-...se-~- -.,,, MEMORANDUM DATE: January 7, 2003 TO: HONORABLE PRESIDENT AND MEMBERS OF THE LYNWOOD PUBLIC FINANCE AUTHORITY FROM: Faustin Gonzales, Chief Administrative Officer BY: Autra C. Adams, Program Development Coordinator SUBJECT: State of California Fiscal Update PURPOSE: To provide the President & Members of the Lynwood Public Finance Authority with an update relative to the State of California's fiscal outlook. BACKGROUND: In Mid-November, the Legislative Analyst's Office released a report on the State of California's Fiscal Outlook that included projections of revenues and expenditures from the current fiscal year through 2007-2008 that forecasted the State would face a $22 billion deficit in the general fund by the end of the 2003- 2004 fiscal year. On December 18, 2002 Governor Davis announced. that the potential deficit was actually larger than originally anticipated and that California faces a budget shortfall of $34.8 billion by June 2004. This shortfall represents about 45% of the current years general fund budget. ANALYSIS: According to the Governor, the causes of the deficit are as follows: ^ Approximately 51 % is attributed to loss of revenues based on the underperformance of the economy. This category includes slightly over a $12 billion decline in Personal Income Tax and the remaining $5.5 billion split pretty evenly between a decline in Sales Tax, Corporation Tax, and other revenue losses. ^ Approximately 31 % is attributed to one-time solutions that were utilized to close the current years budget gap that are no longer available. This included $4.5 billion from the Tobacco Settlement and over another $2 billion in one-time program reductions. ^ The remaining 18% is attributed to mandated increased expenditures in Education and caseload growth and the loss of anticipated Federal funds. State law requires that the Governor submit his proposed budget to the Legislature on or before January 10. Based upon the latest projected deficit and the Governor's recently recommended $10.2 billion in reductions in the current years spending, this proposal will almost certainly propose a series of major reductions and revenue enhancements. RECOMMENDATION: Staff respectfully requests that the President & Members of the Lynwood Public Finance Authority receive and file this information. ATTACHMENT ,- ~ - ~'~'.~ w J r Press Release ~. Page 1 .... Press Release Please click here to return to the previous page r,: ~~~y~f-~~~ ~~ t ~ ~. ~; `{~, OFFICE OF THE GOVERNOR PR02:638 FOR IMMEDIATE RELEASE 12/18/2002 GOVERNOR DAVIS ANNOUNCES $34.8 BILLION BUDGET SHORTFALL 12/18/2002 Governor to Deliver Comprehensive Plan to Address the Gap in January SACRAMENTO Governor Gray Davis today announced that California faces a budget shortfall of $34.8 billion. "This budget shortfall is larger than any expert predicted," the Governor said. "A shortfall of this size represents 45 percent of the current year General Fund." Governor Davis made the announcement three weeks earlier than the annual release of the January of the 2003-04 Budget. "I am releasing information on the size of the shortfall now so that the Legislature and the public can grasp the importance of swift action," Governor Davis continued. "This is a national problem. 46 states and the federal government are also facing serious budget shortfalls. To address this challenge in California, it is clear that everyone must be part of the solution." California's economic challenge is largely a result of a dramatic decline in revenues. 51 percent of the problem ($17.7 billion) is due to underperformance of the economy. 13 percent ($4.5 billion) results from required increases in spending to address caseload growth and the loss of anticipated federal funds. The last portion of the shortfall, ($12.6 billion), results from one-time solutions used to close the current budget that are no longer available. Today's announcement is one more step by the Governor to take immediate action to deal with the shortfall. Earlier this month Governor Davis submitted a $10.2 billion budget reduction package to the legislature. The Governor also called the Legislature into Special Session to work on the budget reduction package. He has issued an Executive Order to state departments to freeze spending, identify General Fund savings and reduce expenditures. Davis also enacted a state hiring freeze, banned all non-essential travel and has eliminated more that 12,600 state positions. Governor Davis today also announced that former State Senator Steve Peace would join the Davis Administration as Director of the Department of Finance. Peace will succeed Tim Gage, who was appointed as Director of Finance on December 16, 1998. Gage will continue to serve in the Davis Administration through the introduction of the 2002-2003 Budget and the transition. "Tim's departure is a big loss to this administration," Governor Davis said. "He was one of the first people to join my team and has played a major role in every significant accomplishment of the last four years. http://www.governor.ca. gov/state/govsite/gov_htmlprint. j sp?B V_S essionID=@@@@ 1150252966.10406592... 12/23/02 Press Release ,,.,, Page 2 ... "Tim has delivered four budgets for me, including the first back to back on-time budgets in 16 years. He is a great public servant, and there are few people who have a greater sense of integrity and honor." Tim Gage expressed his appreciation for the opportunity to serve in the Davis Administration. "It's been a tremendous honor to serve this Governor and the people of California." Gage said. "Four years is a long time to serve as Finance Director and I look forward to other opportunities that will allow me to spend more time with my family." "In Steve Peace I have found a worthy successor," the Governor continued. "Because of his in-depth knowledge of the budget process and strong ties to legislative leaders we won't lose any momentum as we begin this difficult year. His experience as Chair of the Budget committee and his skill in tackling difficult issues will be critical assets as we face this extraordinary challenge." Senator Peace, 49, of EI Cajon, served for nine years in the California State Senate, where he represented the 40th Senate District within San Diego County since 1993. Senator Peace chaired the Senate Budget and Fiscal Review Committee and the Senate Committee on Privacy. He also served on the Senate Judiciary Committee. He was elected to and served in the California State Assembly from 1982 to 1993. Senator Peace is Chief Financial Officer of Four Square Productions, a multimedia company he co-founded in 1972. He earned a bachelor's degree in political science from the University of California, San Diego. The Finance Director receives a salary of $131,412. This position requires Senate confirmation. Budget chart 1 Budget chart_2 _. Budget chart 3 Back_ to Top_of Page Please click here to return to the previous page http://www.governor.ca.gov/state/govsite/gov_htmlprint.j sp?l3 V_SessionID=@@@@ 1150252966.10406592... 12/23/02 ~. Loss of Revenues Personal Income Tax Sales Tax Corporation Tax Other Components of Shortfall (Dollars in Billions) Prior Yrs 2002-03 2003-04 Total Percentage -0.8 -4.7 -6.8 -12.3 -11.1 -0.2 -0.6 -1.2 -2.0 -3.0% -1.0 -0.9 -0.3 -2.2 -11.4% -0.3 0 -0.9 -1 2 Total Revenues Expenditure Increases Proposition 98 Loss of Anticipated Federal Funds Miscellaneous Total Expenditures Other Components Tobacco Settlement One-time Program Reductions Loans Fund Shifts/Sweeps Miscellaneous Total -2.3 -6.2 -9.2 -$ 1 7.7 -0.1 -1.7 -1.8 -0.6 -0.6 -1.2 -0.2 -1 -0.3 -1.5 -0.3 -1.6 -2.6 -$4.5 -4.5 -4.5 -2.2 -2.2 -1.9 -1.9 -1.3 -1.3 -2.7 -2.7 0 0 -12.6 -$12.6 Total Problem -$34.8 1:1EXCEL\GFU103-041Governor's BudgetlShortfall components.xls December 17, 2002 3:55 pm $34.8 Billion Shortfall (Dollars in Billions} Revenue Loss $17.7 Billion 51% One-time Solutions (2002-03 Budget) $12.6 Billion 36% Mandatory Expenditure Increases $4.5 Billion 13% $34.8 Billion = 45% of 02-03 General Fund Article from Priority Focus ,.,,, Page 1 0 Article from Priority Focus (http_ nrww.imakenews,com/prorityfocus/e_article000 1 1 6444.cfm? x= 304879_,1.0794.51.8.) December 20, 2002 Governor Announces $34.8 Billion Deficit The other shoe fell this week. Saying the problem is so severe that he wants to let Californians know about it as soon as possible, Governor Gray Davis announced on December 18 that state government faces a dramatic and painful budget deficit of $34.8 billion in the remainder of the current (2002/03) and the next (2003/04) fiscal years. He called on the legislature to immediately enact the $10.2 billion in budget reductions he called for just two weeks ago and promised he would propose additional budget cut recommendations and revenue increases early next month. He declined to offer any details on the revenue package. The Governor pointed out that under California's extremely progressive personal income tax that 10% of the personal income taxpayers pay 80% of the tax burden. He indicated that a dramatic reduction in upper income tax receipts (e.g., from capital gains and stock option income) and related revenue losses (e.g., sales tax, corporation tax, etc.) account for 51% of the shortfall, one-time reductions (including unrealized federal funding) accounted for 31% of the shortfall, and that the balance was attributable to increased expenditures and other factors. The Governor also announced the departure of Tim Gage, Director of Finance, who had indicated a year ago that he would be leaving during the Governor's second term of office. He also announced his appointment of former state senator, Steve Peace, as the new director of finance. Peace is the former chair of the Senate Budget Committee and has extensive knowledge of the state budget. Responding to the Governor's announcement, Chris McKenzie, League Executive Director, said: "I commend the Governor for providing us with an early warning of the enormity of the state's budget crisis. None of us should have any doubts of the need to redouble our efforts to work with him and other state leaders to weather this crisis without causing dramatic reductions in local services. The League and our partners in the LOCAL Coalition will support reasonable revenue enhancements, such as an increase in the Vehicle License Fee (VLF), if they help protect vital local services." On December 17 McKenzie shared with Assembly Budget Committee No. 4 the League's and the: LOCAL Coalition's recommendations for helping balance the state budget, including the return of the VLF to previous levels, if it protects local services. He also explained that the Governor's proposal to shift $500 million in low and moderate-income property tax increments from redevelopment agencies to the state would eliminate subsidies for an average of 15,000 affordable housing units. League President, John Russo, appeared before another budget subcommittee in Oakland on December 18 to explain the impact of the Governor's proposed reductions in road and street maintenance funding. (See related article on sub-committee.} Published by League of California Cities Copyright ©2002 League of California Cities. All rights reserved. Powered by iMakeNews.comT"' http://www.imakenews.com/eletra/mod~rint_view.cfm?this_id=116444&u~riorityfocus&issue ic=000025... 12/23/0< This Agenda confains a brief general descripfion of each item to be considered. Copies of the Staff reports or other written documentation relating to each item of business referred to on fhe Agenda are on ale in the Office of the City Clerk and are available for public inspection. A person who has a question concerning any of the agenda items may call the City Manager at (370) 603- 0220, ext. 200. Procedures for Addressing the Council IN ORDER TO EXPEDITE CITY COUNCIL BUSINESS, WE ASK THAT ALL PERSONS WISHING TO ADDRESS THE COUNCIL FILL OUT A FORM PROVIDED AT THE DOOR, AND TO TURN IT IN TO THE CITY CLERK PRIOR TO THE START OF THE MEETING. FAILURE TO FILL OUT SUCH A FORM WILL PROHIBIT YOU FROM ADDRESSING THE COUNCIL IN THE ABSENCE OF THE UNANIMOUS CONSENT OF THE COUNCIL. ~~ ,~ AGENDA ITEMS ON FILE FOR CONSIDERATION AT THE REGULAR MEETING OF THE LYNWOOD PUBLIC FINANCE AUTHORITY TO BE HELD ON JANUARY 21, 2003 6:00 P.M. COUNCIL CHAMBERS 11330 BULLIS ROAD, LYNWOOD, CA 9026 FERNANDO PEDROZA PRESIDENT RAMON RODRIGUEZ VICE PRESIDENT ARTURO REYES MEMBER ,J, ,...::.,;;: _ _ _,- Pa .. e°~~' .~ .i~1~WIDpd 1 ~irv c~ ~~K~ e~~p - 2 "" ~,b, ,~~--.w,i~g~ n.. _ ~ 1 LOUIS BYRD~~ MEMBER PAUL H. RICHARDS, II MEMBER CHIEF ADMINISTRATIVE OFFICER FINANCE DIRECTOR FAUSTIN GONZALES ALFRETTA EARNEST SECRETARY TREASURER ANDREA L. HOOPER IRIS PYGATT OPENING CEREMONIES 1. CALL TO ORDER 2. ROLL CALL OF MEMBERS Ramon Rodriguez Louis Byrd Arturo Reyes Paul H. Richards, II Fernando Pedroza 3. CERTIFICATION OF AGENDA POSTING BY SECRETARY PUBLIC ORAL COMMUNICATIONS (Regarding Agenda Items Only) PUBLIC ORAL COMMUNICATIONS IF AN ITEM IS NOT ON THE AGENDA, THERE SHOULD BE NO SUBSTANTIAL DISCUSSION OF THE ISSUE BY THE LYNWOOD PUBLIC FINANCE AUTHORITY, BUT IT IS ALL RIGHT FOR THE LYNWOOD PUBLIC FINANCE AUTHORITY MEMBERS TO REFER THE MATTER TO THE STAFF OR SCHEDULE SUBSTANTIVE DISCUSSION FOR A FUTURE MEETING. ` (The Ralph M. Brown Act, Government Code Section 54950-54962, Part III, Paragraph 5.) ,~-. 4. MINUTES OF PREVIOUS MEETING Regular Meeting, December 17, 2002 5. GOVERNOR'S PROPOSED VEHICLE LICENSE FEE BACKFILL PAYMENT ELIMINATION TO CITIES Comments: The motor vehicle license fee (VLF) is a tax that is imposed on the ownership of a registered vehicle as opposed to taxing vehicles as personal property. In 1998, when the state reduced the amount of vehicle license fees that vehicle owners pay, the state ensured that counties and cities would continue to receive the same amount of revenues as under prior law, with the reduced VLF amounts replaced by state General Fund revenues. The gap between the actual revenue received for VLF and the amount paid to local governments by the state is known as the "backfill". In the Governor's most recently released budget proposal, he is recommending to the Legislature elimination of the remaining fiscal year 2002-03 VLF backfill payments ($1.3 billion) and elimination of all VLF backfill payments for fiscal year 2003-04 ($2.9 billion). Estimates from the State Controller Annual reports indicate that of the $4.1 million in revenue Lynwood anticipated for the current fiscal year when the budget was adopted, approximately $1.38 million in backfill payments could be withheld should the Governor's proposal be enacted. Furthermore, Lynwood would lose close to $3 million in revenue in the upcoming 2003-04 fiscal year. Recommendation: Staff respectfully requests that the President & Members of the Lynwood Public Finance Authority receive and file this item and authorize letters of opposition to be generated relative to reduction/elimination of Vehicle License Fee Backfill Payments to Cities. ADJOURNMENT THE NEXT REGULARLY SCHEDULED MEETING WILL BE HELD ON FEBRUARY 4, 2002 AT 6:00 P.M., IN THE COUNCIL CHAMBERS OF THE CITY HALL, 11330 BULLIS ROAD, CITY OF LYNWOOD, CALIFORNIA. ,.•.. LYNWOOD PUBLIC FINANCE AUTHORITY REGULAR MEETING DECEMBER 17, 2002 The Public Finance Authority of the City of Lynwood met in a Regular Meeting at 11330 Bullis Road on the above date at 6:58 p.m. President Pedroza presiding. Members Byrd, Reyes, Richards, Rodriguez, and Pedroza answered the joint roll call for all agencies. Also present were Chief Administrative Officer Gonzales, Interim City Attorney Montgomery, Secretary Hooper, and City Treasurer Pygatt Secretary Hooper announced that the agenda had been posted in accordance with the Brown Act. PUBLIC ORAL COMMUNICATIONS (Regarding Agenda Items Only) NONE PUBLIC ORALS COMMUNICATIONS NONE Item #4: MINUTES OF PREVIOUS MEETING It was moved by Member Reyes, seconded by Member Byrd and carried to approve the minutes. Regular Meeting, November ~, 2002 Regular Meeting, November 19, 2002 Special Meeting, November 27, 2002 Item #5: PROPOSED STATE OF CALIFORNIA BUDGET REDUCTIONS At a previous meeting this body was informed of the recently released report by the Legislative Analyst's Office projecting the State will end the current fiscal year with a General Fund deficit of $6.1 billion and $15 billion for the fiscal year that begins in July. The Governor has issued aMid-Year Spending Reduction Proposal for the Legislature's consideration that outlines $10.2 bi811ion in reductions. Of this total amount, approximately $1.42 billion have a direct impact, affecting cities. Legislative committee hearings on these proposals will begin the week of December 16, 2002, however no formal action is expected to be taken by the Legislature on the Governor's proposal until January 2003. It was moved by Member Reyes, seconded by President Pedroza and carried to receive and file this information and authorize letters of opposition to be issued to Lynwood's Legislators. ADJOURNMENT Having no further discussion, it wTas moved by Member Reyes, seconded by Member Rodriguez and carried to adjourn the meeting at 6:59 p.m. Fernando Pedroza, President Andrea L. Hooper, Secretary ~ ,......_ N r ~` ,~4~M l~ MEMORANDUM DATE: January 21, 2003 TO: HONORABLE PRESIDENT AND MEMBERS OF THE LYNWOOD PUBLIC FINANCE AUTHORITY ~°' FROM: Faustin Gonzales, Chief Administrative Officer `~' e'`~~ BY: Autra C. Adams, Program Development Coordinator ~`~ ~-~_._-- SUBJECT: Governor's Proposed Vehicle License Fee Backfill Payment Elimination to Cities ~uRPOSE: To inform the President & Members of the Lynwood Public Finance Authority of the Governor's plan to eliminate Vehicle License Fee Backfill Payments to Cities. BACKGROUND: The motor vehicle license fee (VLF) is a tax that is imposed on the ownership of a registered vehicle as opposed to taxing vehicles as personal property. The VLF is paid annually upon vehicle registration and is calculated at 2% of the vehicle's current estimated value and is calculated based on the current owner's purchase price. In 1998, the legislature of the State of Califomia began a series of reductions in the fee that have ultimately reduced the VLF by 67.5%, which makes the current effective rate .65%. ANALYSIS: When the state reduced the amount of vehicle license fees that vehicle owners pay, the state ensured that counties and cities would continue to receive the same amount of revenues as under prior law, with the reduced VLF amounts replaced by state General Fund revenues. The gap between the actual revenue received for VLF and the amount paid to local governments by the state is known as the "backfill". For California's cities and counties, the total VLF valued for fiscal year 2002-03 is estimated at $5.8 billion and for fiscal year 2003-04 is estimated at $6.2 billion. The backfill for these years is estimated at $3.9 billion and $4 billion respectively. On average, VLF represents nearly'/4 of county discretionary revenues, and 16% of a city's discretionary general fund revenues. Govemor Davis' Budget Proposal As this body has been previously informed, the Govemor has forecasted that the State of Califomia is facing a $34.5 billion deficit over the next 18 months. In the Governor's most recently released budget proposal, he is recommending to the Legislature elimination of the remaining fiscal year 2002-03 VLF backfill payments ($1.3 billion) and elimination of all VLF backfill payments for fiscal year 2003-04 ($2.9 billion). In addition, to the VLF backfill payments to cities being reduced/eliminated, the Govemor is proposing the same for counties. Effectually, cities could face an even larger hit than currently identifiable based upon a trickle down effect of lost discretionary revenues to counties. Impact on Lvnwood The City of Lynwood received approximately $3.9 million dollars in revenue from the State of Califomia last fiscal year from VLF. Estimates from the State Controller's Annual Report indicate that of the $4.1 million in revenue Lynwood anticipated for the current fiscal year when the budget was adopted, approximately $1.38 million in backfill payments could be withheld should the Governor's proposal be enacted. Furthermore, Lynwood would lose close to $3 million in revenue in the upcoming 2003-04 fiscal year. ~._ . :.._._.__._._ t a ti{ ~t .- _ s. The VLF is also the second highest source of general fund revenues received by the City of Lynwood. Any reduction would significantly impact the City's general fund operations. Additionally, the City of Lynwood could possibly see a decline in services from the County of Los Angeles or a delay/reduction in revenues from the County if the State withholds VLF backfill payments from the County. RECOMMENDATION: Staff respectfully requests that the President & Members of the Lynwood Public Finance Authority receive and file this item and authorize letters of opposition to be generated relative to reduction/elimination of Vehicle License Fee Backfill Payments to Cities. ATTACHMENT .,..., C~~~~~~~Qd~u~o~~ ~c~~^~o~c~~ MVLF Facts: A Primer on the Motor Vehicle In-Lieu Tax, the Car Tax Cut and Backfill The motor vehicle license fee (VLF), also called the motor vehicle in-lieu tax, is a tax on the ownership of a registered vehicle in place of taxing vehicles as personal property. The VLF is paid annually upon vehicle registration in addition to other fees, such as the vehicle registration fee, air quality fees, and commercial vehicle weight fees all of which fund specific state programs. The VLF funds city and county services. History: The Car Tax Formerly Known as a Property Tax Prior to 1935, motor vehicles in California were subject to the property tax, which is administered by and allocated to local governments. But the state legislature decided that a state-wide uniform system of vehicle taxation would be simpler and more efficient. The VLF is applied based on a vehicles current value as estimated by a depreciation schedule set in state law (see table 1). Table 1 VLF Depreciation Schedule _____._____________ 5 __._____;._________ __Value _ _____~ _ Trailer Coaches 1 ear value y---------- ' 100% of market ~ --------~---- - 85 /o ° 2"d ear -- -- -Y----------- 3'a -------- -- ~ ------~--------------90 _ -------•----------- --------- - 70 ------------- year --- tn ------..----- 80 -------~----------------- 55 4 ear -- ---y------------ "' -------i--------------~~---------'-- - - ----- '--'----- 45 .__5 year - ------------- 6~' --- -------~---------__ - - 40 -------------- ear ~, ~----------- ---- 50 --- 35 7 year ---- ------------- 8r'' ---- 40 --- ~----------------- ~ ---------~---------- -------------- 30 ------- year ---- ------------- 9 e -------~-- --------------'--------- 25 ar -- ---ih ---- ------ 10 -------.-- - - ..._ 25 ~ ~--- ~ 24 -- -------- __year------- -- `h 20 -- -----~-------------- ---- -----•----- 23 11 year - 1 ------ ~ 6 5--------; ------------ -- ------ - ----- - ------ - ----- 2 Year --_ 13` 1 ' ----,------------- 21 - -------- year ..._ 14~ 15 ~--------------15---------~-- ---------- 20 - --------- year -_ `fi ---------~-- - ~ 9 15 year ------,fi- ----------- 16 1~ - ------- -------r----------- --- ---------~__------ ---- 18 ------------- year ------ -------- -- 17 15 ---- ~ ; ------------ ' 1 7 ----------- -- year 15 _ •- ---~fi- ---------------------------------------------~------ - 18 and later years 15 15 Exempt Vehicles Vehicles required to register but that art' exempt from the VLF include government-owned, diplomatic, civil air patrol, farm vehicles, privately owned school buses, vehicles owned by blind 22I7 ISLE R®1'ALE LANE ~ ®AVIS, CA ~ 9S6I6-~6I(~ SHONE: 5~0.75It.~9S2 ~ FAX: G30.758.~952 Eanail: colexrean(~cal.net ~ Wei: californiacityfinance.eom -2- b7ay 14, 2001 or amputee veterans. Various classes of specialized vehicles are exempt from vehicle registration and the VLF but are instead subject to the property tax. These include farm trailers, privately- owned firefighting vehicles, and forklifts. Allocation of VLF Revenue About 8% of VLF revenue goes to reimburse state agencies (Department of Motor Vehicles, Franchise Tax Board, and State Controller) for administrative costs of the program. 25% of the remaining VLF funds are allocated to counties under a program realignment. Of the amount remaining after this realignment allocation, 18.75% is allocated for special payments including supplemental funds for cities that did not levy a property tax in 1977-78, eligible low property tax cities incorporated prior to 1987, and supplemental funds for counties. The 81.25% is allocated half to cities and half counties on a population basis. Proposition 47 of 1986 (Article XI, Section 15) requires that the VLF be allocated to cities and counties. However, the legislature may alter the tax rate and the allocation among cities and counties. The VLF Tax Rate Since 1948, the VLF tax rate has been 2%. In 1998, Governor Wilson signed a bill "offsetting"1 the tax by 25% to 1.5% effective January 1, 1999 with deeper cuts possible in future years (35%, 46.5%, 55%, 67.5%) depending on the adequacy of state general fund revenues.2 In 1999, the law was amended, accelerating the tax cut to 35% in year 2000.3 In 2000, the cut was further accelerated to 67.5% commencing January 1, 2001.4 Table 2 Vehicle License Fee (VLF) Taxpayer Offsets Calendar Year 1998 1999 2000 2001 2002 2003 2004 VLF Offset ~ ---- --------------_____ _ _ ~ o o 25 /° , 35 /° , 35% ; 67.5%; ~----~ 67.5%; 67 5% VLF Rebate -~~--~ --------- . 32.5%~ - ' _ Combined effective tax cut 25% 35% 67.5% 67.5% 67 5%, 67 5% EffectivEa VLF Tax Rate . . (percent of valuation) 2% 1.5% 1.3% 0.65% 0.65% 0..65% 0.65% ~ The program is generally referred to as an "offset" rather than a tax cut or tax credit, because the total amount of VLF legally due from the taxpayer was not changed. Instead, the state pays or "offsets" a portion of the amount due, and taxpayers pay the remaining balance. z AB2797 (Cardoza) Chapter 322, Statutes of 1998 ' s AB1121 (Nakano) Chapter 74, Statutes of 1999 a Chapters 106 and 107 Statutes of 2000. This includes a 35% offset and a 32.5% rebate. In 2001, legislation replaced the rebate program with a direct offset commencing year 2002. Coleman Advisory Services ~-*, -3- The VLF Backfill May 14, 2001 Under the law, local governments are "backfilled" by the state general fund for any loss of revenue due to VLF reductions. In 2001-02, this backfill will grow to X3.7 billion. Table 3 Vehicle License Fee (VLF) Revenues and Allocations (in billions) Fiscal Year 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 REVENUE Actual Actual ~ Actual ; Estimated ~ Estimated ; _Estimated ; Esti,~ mated VLF Net Taxpayer Revenue ~ 3.7 3.2 2.3 1.7 ' -------------- 3.8 ~ 1 9 -----c-----------; ----------,--------- VLF Offset ~ -----------~--------------------'------- - ~ 0.5 ~ 1.3 ~ 2.8 3.6 3.8 4.0 Total 3.8 4.2 4.6 5.1 5.3 5 R a n - fiscal Year ----------- 1997-98 ------------- 1998-99 ----------- 1999-00 --------------- 2000-01 --- --- --- - - - - 2001-02 - - ----- ------ 2002-03 -------------- 2003-04 ALLOCATION Actual Actual Actual Estimated Estimated Estimated Estimated Admin&SpecialPayments_______-r - 0.3-___ ; __ 0.3 ___ ____0.4 0.4 0.4 0.5 0 5 Realignment (25%) 0.9 - ~ __ 1 0 - ---_ 1.0 -- 1.2 1 2 ; 1 3 . 1 4 Base VLF (75%) 2.7 2.9 , ------- 3.1 ------- -- ~ 3.5 __ __ ____ - 3.7 ~ __- _ . ___ 3.8 __ _ . -___--_-~ 4.1 Total 3.8 4.2 4.6 5.1 5.3 Allocation of Base VLF Special Allocations to cities & countiesfi 0.5 ' 0.5 0.6 0.7 ---------------------- Citiesper_capita_______-_- 1.1 ~ 1.2 1.3 1.4 1.5 ------- ounties per capita 1.1 1.2 1.3 1.4 1.5 Total 2.7 2.9 3.1 3.5 3.7 (totals may not sum due to rounding) 5.6 6.0 ' 0.7 ~ 0.8 1.fi 1.7 1.6 1.7 3.8 4.1 The VLF (including the backfill) provides an average 16%' of city general revenues and 25% of county general revenues. ' For calendar year 2001, a portion of this rebate was provided in the form of a rebate check. ~ In 2000-01, eighty no or low property tax cities received about S7 million from this allocation with the remaining $690 million going to counties. Median with standard deviation = 0.11. Source: State Controller reports via Rt1ND California, computations by Coleman Advisory services. Coleman Advisorv Services -4- May 14, 2001 The Taxpayer's Perspective: Where My Vehicle License & Registration Fees Go With the reduction in the VLF, fees going to state programs now constitute over 60% of the vehicle license and registration fees paid. VLF*: Cities Counties 12% 270 180 / - 130 / 150 / 30 mist fees 0 1 2 o to state ---- 61 100a Counties 27% Cltl@S 12% Calif Hwy Patrol State DMV State Highways State Agencies State General Fund Total DMV Fees `After 67.5% VLF ccrt effective January 2001 Sources: Governor's Budget .Sunnnaries, California Department of Finance ~~'wucel<~t ca ~~r>~ 'hnnl !heel cl~ ~c s /lxrcl link htm State Corttra!lerMVLFApportiorrment Reports, w~~~~r.~cr, ca ~~c~~ l u <l %h tnnenrti %m~ lf' 1 he Vehicle L.:'cerzse Fee and the 2002-03 Budget, Legislative Analyst's Office, 2002. ~~~~w~~;(aci.c:i ~~rrvl~urth~5is ~'Ofl~/002 handi'pi ptrr ~cl ~ if uilil2 huirl APrzmerontheVebrclelicenseFee,LegislativeAnalyst'sOffiee,1998. w~i-~eclarr.ca.~=o~•/Iar~ mend Ic~ca] ~~ovr.a~~ A Perspective ors the Vehicle Lfceuse Fee, Legislative Analyst's Office, 1998. ~~-~~ ~~clsc~.ca.~=~ wi l~in menu lord ~rcn~r ~t~h Coleman Advisory Services Article from Priority Focus Page 1 of Article from Priority Focus (http://w_ww.imakenews.com/priorityfocus/e_article000119444.._cfm.?. x= 3238....80,107951.2.8) January 10, 2003 The Vehicle License Fee Backfill: Some Background In 1998 Governor Pete Wilson signed a bill "offsetting" the amount of VLF payments owed by car owners by 25%, to an effective new tax rate of 1.5% of the value of the vehicle. The proposal provided for deeper cuts in future years (on the scale of 35%, 46.5%, 55% and 67.5%) depending on the adequacy of state general fund revenues. Over the years, the offset has been increased to 67.5 percent. As part of the 1998 legislation, the state was required, by statute, to make up for the 67.5% loss of local revenues which reflects the difference between the fee assessed on the value of the car (100%) and the actual fee paid by car owners (32.5%). This money paid to local governments from the state general fund is the "backfill". The total value (100%) of the VLF in 2002-03 is estimated at $5.8 billion and in 2003-04 at $6.2 billion. The backfill (67.5%) is about $3.9 billion for FY 02-03 and $4 billion for FY 03- 04. (Before Davis' proposed cuts). The VLF backfill total is comprised of three main portions: • 25% is dedicated to pay for a portion of the counties' cost under an earlier "realignment" - the shift of public health and social services requirements to counties that occurred in the early 1990's. • In addition, a small portion of the VLF backfill goes for "special allocations to cities and counties", including some that is for no/low property tax cities as defined in the code, but most goes to the counties. • The remainder is then split 50% to counties (divided among them by population) and 50% to cities (allocated by population with special factors for cities incorporated within the last 10 years). How Big Are the Hits to Cities and Counties? Both cities and counties will continue to receive their "base" VLF -the fees that are not offset today (currently 32.5% of the total VLF fees assessed). In his budget proposal, Governor Davis did not discontinue the 25% portion of the total "backfill" that is dedicated to counties for the earlier "realignment." Yet, he's effectively discontinued payment to local governments of the remainder of the backfill. Cities statewide will get hit for $553 million (out of the total $1.3 billion reduction in the 02-03 backfill) and $1.2 billion (of the total $2.9 billion reduction in the FY 03-04 backfill). Counties are hit harder by the proposal, losing $700 million in FY 02-03, and $1.7 billion in FY 03-04. http://www.imakenews.com/eletra/mod~rint_view.cfin?this_id=119444&u~riorityfocus&issue_id=000025777 1 /13/03 Article from Priority Focus Published by League of California Cities Copyright ©2003 League of California Cities. All rights reserved. Powered by iMakeNews.comT"' Page 2 of 2 http://www.imakenews.com/eletra/mod~rint_view. cfin?this_id=119444&u~riorityfocus&issue_id=000025777 1 / 13/03 VLF Losses Under Governor's Proposed Budget Jan 2003 ;FY02-03 estimated VLF Total Governor's (incl backfill) ;Pro osed Cut FY03-04 estimated VLF Total Governor's (incl back~ll) ;Pro osed Cut 1 ALAMEDA _________________•__-_--_---_"_-____ ----------•----------- -•_;_$ ---4:843.243 $" -------------• (1,634:595) ---------------•-----~--. .-_~ $-•- 5,206:487 ~ $ ..------------~ (3:514,378: ALBANY BERKELEY ~ $ " 1:071,790 ; $ $ 6,393,427 $ (361,729) (2,157,782) - - ~ $ 1,152,174 ~ $ ; $ 6,872,934 ; $ • (777,718~~ (4 639 230); ---DUBLIN - -------------------- -- =-$_ 1 804,320 ; $ - - --- '---•------,---- (608:958 -_-- - ) --r---------------..,... 1 :939:644: $ r $ . : , -- - , (1 309,259): EMERYVILLE : $ 472,293: $ (159,399) _ .. : $_ 507,715 : $ . 342,707 FREMONT HAYWARD : $ 12,262,647: $ ~ $ 8 065 735 $ (4,138,644) (2 722 186) _ _ -"~$ 13,182,346: $ $ 8 670 665 ; $ _ (8:898,083~~ 5 8 2 6 ; , , _______________________________________i__.____.____. ___..,. _ LIVERMOR_ E _-.-•---.------ _ , $ --"4:392,888 ; $ ._ _.,._. , , (1,482,600- ) , , .__r___-... ____. _. _._r_.. --r $---4,722,354: $ - ( , , 5 99) __ _ (3,187,589; NEWARK : $ 2,583 522 $ (871,939) ---` $-_ 2,777 286 , $ _ (1,874,668~~ OAKLAND ; $ 23:900:047 ; $ PIEDMONT $ 704445 $ (8,066,266) (237 750) _ ~ $ 25,692,551 ~ $ ; $ 757 278 ; $ (17.342,472) 51 _____________________________________ PLEASANTON , __~__._. _.•__ _......,____ $ 3,771,986 ; $ , ..._ (1,273,045) , __.r__.___.__.. ___.__r.._ r $ 4,054,885 ; $ ( 1,163) __. (2,737,047): -SAN LEANDRO- _ $ 4,512,099 ; $- (1,522,834) _ L $ 4,850,506 ~ $ (3.274,092) , UNION CITY ; $ 3,870,588 - $ (1,306,324) Count of ALAMEDA , ~ $ 4,160,882 ~ $ (2 808,595~~ 1 Count of ALPINE ---AMADOR _ ~ $ ----•- 12:562 ; $ - ---------------------•;--- - - -------(4,240) -------~---•-------------~ 13,505 (9,116); ~$ .$ ZONE ----"---"------------- -";-$"--.•-436,073 -;_ $--_. (147,175) --- ------- - ------- --.> $-"--- 468,778: $ (316,425): JACKSON PLYMOUT : $ 226,008: $ (76,278) _- ~ $ 242,959: $ --- (163 997}' H -_-BUTTER CREEK- _ - ---•------ $ 50,568 ; $ ~ $ 123,666 ; $ --------------------- ----- (17.067) --- (41,738) $ 54,360: $ (36,693~~ ---------------~-~--`--'-"---- r $ 132,941 ; $ (89,735); , County of AMADOR ~ --- ------"--------r---- ---- , BIGGS : $ 106,655 ~ $ CHICO ..__.._.__,•_ _ _ ~ $ _2,970,468 $ . ....................... i. _ (35:996) (1,002:533) : $ 114,654 ~ $ --~--•------•--------~---- ~ $ 3,193,253 $ (77,392 ' --- - --- 2 155,446); GRIDLEY _ $ 304:448 • $-- -- (102:751) ._..._.......__r.... r $- - 327.281: $ : . (220,915; OROVILLE PARADISE : $ 775,092 ; $ (261:594) -- L $ 833:223_ $ _-- (562,426: •-- -------•--------------------• $ 1:636,137 $ (552,196) $ 1,758,847 ~ $ ------ "'- (1:187,222~~ Count of BUTTE ------;---- - ANGELS _ _ ____________ ----------------- ~----- ___$....__188,247_:.$.. •------------ ....(63,534) --->-•-------•-------~---- 157.340: $ ...~$...- -------------~ 205: (106 Count of CALAVERAS . ._ . _ _ , .._...__.;_$ _ 334,621 $ - (112,935) .-.r $----- 359,717 ; $ (242,809)' WILLIAMS $---.-186,806 •$-. ----(63:047} - -- ---`$--- 200:817 $ .- (135,551); _ Count)r of COLUSA -- -- -_- -; - •--- _, Source : State Contro!!er Annua! reports & VLF a!locatlon tables. Computations by ' Coleman Advisory Services VLF is amono the lamest sources of aenera! revenue for cities Most city aenera! re venue is scent on police and frre~ - 1~Jano3 GaliforniaGityFinance.com page 1 of 15 .~* VLF Losses Under Governor's Proposed Budget Jan 2003 FY02-03 estimated FY03-04 estimated VLF Total Governor's VLF Total Governor's (incl backfill) ;Proposed Cut (incl backlill) ;Proposed Cut ANTIOCH : $ 4:907:658 ; $ (1,656.335) $ 5,275,733 ~ $ (3,561,120)] BRENTWOOD • ............... CLAYTON .. .$..-_2.432 921___ $ • $ 695 928 ; $ - • (81:111) (234 876) -_,- $ $ •_- 2,615 390 ~ $ 748 123 $ (1 765,389; , - : f . ~ (504,983) CONCORD $ 6:910:107 ; $ (2,332:161) ; $ _ - 7,428,365 ; $ ---_- (5,014,147): DANVILLE : $ 2,497 610 ; $ (842.944) ` $ 2 684,931 ` $ (1 812 328), EL CERRITO HERCULES ______ ________ ____ __________ _____ _ $ 1.406,097 ; $ ~ $ 1:211 028 -. $ • (474,558) •_ (408,722) - $ 1,511,555 ~ $ $ 1,301,855 $ -__ -_ (1,020,299) (878 752 _ LAFAYETTE : $ 1,525,741: $ (514,938) r Y $ ___. _. _______..r. _ 1,640,171: $ .__.. (1,107,1 16~. -__MARTINEZ -. _-;_$----2,213,572 -$• ---(747,081} ---`$- •-,379 589 . $ - ~1,606223~; MORAGA OAKLEY $ 1,050,606 ; $ $ 1,843 38 6 $ (354,580) (62~ 143 --- ) - _ $ 1,129,401: $ ---------•-----_-• ~ $ 1,981.640 ~ $ _-_ (762,346~~ ---- (1.337,607); ORINDA -------•----------------------------- • $ 1,089,131 $ --=------------------•---- ---(367,582) _ - > $ _ 1,170,815 ~ $ - (790,300): PINOLE ; $ 1,113:435 ; $ (375.784) -- - ~ $ -- - 1:196:942 ; $ ---- (807,936. PITTSBURG $ 2 894 567 , $ (976 917) ; $ _ 3,111 659 ~ $ (2,100,370~~ PLEASANT HILL $ 1,912,888 $ (645,600) ; $ 2,OSb,355 $-- (1 388 040); RICHMOND ; $ 5,671,371 $ (1,914:088) - -} $ • . , 6,096,724 ; $ ~4,115,289~; --~-•----•--- SAN PABLO •----------••----•------------------- SAN R : $ 1 617,672: --•- ---• '-------•--~-$- ---(545.964} `$- -'--- _ 1,738:997-~ $- -" --(1,173,823; AMON WALNUT CREEK ~ $ 2,544,649 ~ $ _~ $ 3,869,069-; $ (858,819) (1,305,811) $ -- r $ 2,735,498 ~ $ 1:846,461 : 4,159,249 ~ $ (2,807,493; - - --' Count of CONTRA COSTA '-•-' ~ ~~ ~ CRESCENT CITY $ 412,463 ~ $ (139.207) $ 443,398: $ (299,294~~ Count of DEL NORTE PLACERVILLE SOU •---------•------ ~--•-- : $ 482,440: $ -----------•- (162:824) -•-i--- ` $ --------------~--- 482,440 ; $ --•-------•-•-~ (325,647); . TH LAKE TAHOE_ $ 1:470.426 ; $ (496.269) Count of EL DORADO ; $ -•~ --- 1,580,708: $ -""-----•-•'•`-'• (1:066,978) -' ~ ~ ---r--- • .............. CLOVIS $ 4,151.752 ; $ (1,401,216) ` $ 4,463.133 ; $ (3,012,615; COALINGA 910 493 $ FIREBAUGH ~ $ 368 284 ; $ (307,292) (124 296) $ ; $ 978,780 ~ $ 395 906 ; $ -••- (660,677~~ . ...................... .......... ..... ..i... FOWLER : $ 227,302: $ : (76,715) _ .r ... : $ --->--- , ._.._... __..__r. __ 244,350: $ -- (267,236 ... 164,936 : FRESNO --- -• . . ............................ HUR .:.$ _ 25,116.541 $-_ (8,476,833) -•-` $- ------------•-- 27,000,281: $ (]8,225,190): •__ ON----__•.--_-----.__•-.-.- KERMAN ---------------------------•---------- --$----•-341 822 _$-- $ 457,105 $ -;- --...---•• --(115,365) (154,273) ; $ ---- -- ` $ 367,458 ~ $ --------- •---_--- 491 388 ~ $ (248,0341; •--- (331 687); -_.KINGSBURG--•----_-•-__--_--- ------r . -;-$-••--_560,830 ; $ (189,280) -..> $- , ---_ 602,892 : $ - , (406,952); MENDOTA _ -___•__________ ORAN ___$_----467,089•; $_. -(157,643) ---`$-• - _ ---502,120 ~ $• _-•- ----(338,931); GE COVE _ - PARLIER ~ _ _____________________•_ $ 473.314 ; $ ~-$__-_-_673 169 $ •• (159,744) -_ (227,195) $ 508,813 ~ $ (343,449~~ ---- -----•-------•--_--..... $ 723,657 ~ $ (488,468) REEDLEY --• -----------•-------------------•-- $ 1,240,237: $ --- ••--------•- -- •----- _ ) -. (418,580 -- > $ _ --- 1,333:254: $ _ _ (899,947 : ~ BANGER ................•-----..._.._..------• SAN JOA : $ 1,136,584: $ -~- ---•-------- •--~-•--- (383,597 --- - -----) • --~ $-- - - 1,221,827-~ $- _ - --" ' ---(824,734: QUIN SELMA ___________________________ ~ $ 185,312: $ (62,543) $ 1,103,128 $ -(372.306) $ -•----- `$-- 199,210 ~ $ (134,467~~ --------------------- 1,185,862 ~ $ (800,4571 Count of FRESNO .Y_. ' - -- -•- S urc :State Controller Annual reports ' & VLF allocation tables. Computations by Coleman Advisory Services VLF is among the largest sources of genera! revenue for cities Most city oenera! revenue is spent on police and frre 1oJan03 GafiforniaLityFinance.com page 2 of 15 ...~ VLF Losses Under Governor's Proposed Budget Jan 2003 FY02-03 estimated FY03-04 estimated VLF Total Governor's' VLF Total Governor's (incl backfill) Proposed Cut- (incl backfill) ;Proposed Cut ORLAND- --------------- - - . ............... ~_.. _ ----------$_---•-346.874 - $ - __... _. __.._. --- (117.070) .__r._ : $ -~~ _..__....._._...__. 372,889: $ ----- ...__.._._.-..~ (251,700): -_-WILLOWS- ------------- Count of GLENN ----•-_-;-$--_---387,579 ;-$- _-•(130:808) ~$ - 416,647 ~ $ --_ (281,237; 1 / 1 ~--• --------------+ ARCATA BL : $ 993,933: $ (335:452) ` $ 1,068,478: $ (721,222)] UE LAKE --- ----------------•---------- EUREKA ___ __________ __ --------•$-------78:624 ; $ ~ $ 1,710,462 ; $ (26.536) (577,281} $ - _--~ $ 84,520 ~ $ ---------------~.-- 1,838,747 ; $ (57 051): -----•--'---- (1,241,154~~ FERNDALE __;_$_•_---.84,358_;_$_ ..__ (28,471) - _~$ •._-__ 90,684 ; $ (61,212: _-FORTUNA RIO : $ 641,596: $ (216,539) - ` $ _ _ 689,716 ` $ -_.-- (465,558); DELL--------------- TRINIDAD -•._---. -$.____.158.247 . $. $ 23 121 $ ---- (53:409) (7 803) -;- $--_•- 158 247 ~ $ (106.817); - ----- ; $ 24 855 ; -_______._ -_- , , -- - , $ (16,777); y Count of HUMBOLDT . r -- , ------•-------~--- -------------•. 1 --BRAWLEY $ 1,331,951 $ (449,534) CALEXICO ~ $ 1:577.001 $ (532,238) $ 1,431,848 ~ $ ~966,497~~ ~ $ 1,695,276 ; $ (1,144,312} CALIPATRIA ; $ 531,300 ; $ (179,3]4) r $ 571,148: $ 385,525): EL CENTRO : $ 2.306:655 ; $ (778:496) ` $ 2,479,654 ~ $ (1:673,767, HOLTVILLE $ 344 275 $ (1 ]6 193} IMPERIAL ~ $ 461 888 $ ) (155 887 $ 370,096 ; $ ~249,815)~ - --- - 496 530 _ ---;-----•---- -- -- ; -•---• - WESTMORLAND ; $ 102,043 ; $ (34,440) --~ $- ; $ , ---- ~ $.- 109,696: $ -..335 158; (74,045); punt of IMPERIAL 1 1 BISHOP -----•---- -------------------- ~ $.•-_-2]6,737 $_- --------- - _-- (73,149} ~ $ 232,992 ; $ (157,269) y Count of INYO ~ -_• - "-""-'--'----~~--- --- 1 ------ ' ARVIN $ 690,137 ~ $ (232,922) $ 741,898: $ (540 781~~ BAKERSFIELD $ 13_:885.747 ; $ -~-~--'- (4,686:440) r $ - 14,927,178 ; $ (10,075,845); •~ CALIFORNIA CITY •-----------------•------------• $ 485 462 $ ------•;- --..._..... -- ~----- --(163,844) ___>$_ --~~--~---•-'-"- 521.871 ; $ •---'-'"-' X352,263): DELANO : $ 1,974,227: $ (666,302) ~ $ _ 2,122:294 ` $ _ (1:432,549~~ MARICOPA MCFARLAND _ ~ $ 64,433 ; $ ~ $ 557 013 ; $ (21,746) (187 992) ; $ ; $ 64,433 ~ $ 598 789 ; $ (43,492~~ --RIDGECREST . . . ............ _ , ' $---1,802,955 ; $ .......... - _ . _- , - -_ (608:498) _--r--- ; $ - , ------------------- 1,938,177 ; $ (404,183 --- - (1,308,270; SHAFTER ------ •------------------------ •------~•$-----.703,577 ;-$-- --(237,458) _ -"'- .__~$- 756,346 --- ~$ (510,533; -TAFT----------------- TEHACHAPI : $ 538,206 ~ $ ~ $ 751,533 ; $ -_(181,645) (253 643) - - --•-- $ 578,571: $ (390,535; ~ $ 807 898 ; $ 545 3 WASCO ------------------------- , $ 1,319:006 ; $ (445,165) T $ , ( , 31) 1,417,932: $ (957 104): _Coanty of KERN . , Source: State Controller Annual reports & VLF allocation tables. Computations by ' Coleman Advisory Services ' VLF is amono th largest sources of general revenu for citie Mo t city oeneral re _ _ _ venue is spent on ooli a and fire -~ 1oJano3 GaliforniaGiiyFinaace.com page 3 of 15 VLF Losses Under Governor's Proposed Budget Jan 2003 ;FY02-03 estimated FY03-04 estimated VLF Total Governor's VLF Total Governor's _ _ _ _ _ _ _ _ _ _ _ _ - ~- (incl backfill) ;_ Proposed Cut I (incl backfill) ~ Proposed Cut AVENAL : $ 748,495: $ (252,617) : $ 804,632: $ 543,1271: CORCORAN _ $ 1:255:961 $ (423,887) : $ 1,350,158: $ (911,356) HANFORD $ 2 433,316 $ (821 244) ; $ 2,615:815 ~ $ (1.765,675); LEMOORE___ _______________ ______$_ ___1,075,879 -$ ----(363:109) r$_ 1,156:570: $ (780,6851: Count of KINGS : ' . CLEARLAKE $ .. __...__•.-___..____•________________~_ 754:597 $ (254:677) ` $ 81 ],191 ; $ ~547,554~ •_-LAKEPORT_ ________________ ______$ _____243:022 • $--_-• (82,020) . ••-> $_ .-___..-_•.___r•.__ ; $ __-_ 261,249 _._ (176,343; Count of LAKE _ •- , --_ - SUSANVILLE ; $ 1,040,054 ; $ (351,018) ; $ 1,118,058 ; $ (754,689); "__-'-- County of LASSEN ' AGOURA HILLS - - - - $ 1,374:433 ;-$ (463:871} : $ --'-• 1,477,515: $ ~ (997 323~~ ' ALHAMBRA ~ $ 5,520649 ; $ __•-~-_ _ _ (1,863.219) -- $ --------•----- -•-- 5,934,697 ; $ --.. , -----•- (4,005,921 ---ARCADIA____________________ ______$__..2.720.373 - $ •--_ (918,126) --•} $- __ 2,924.400: $ _ (1:973,970): ARTESIA -_ _--_;•$_ -____974.494 ,-$- ---(328:892) ---i $- •_ 1:047.581 ` $ (707,117; AVALON AZUSA ~ $ 214,963 $ ; $ 2,761,716 ; $_ (72:550) (932,080) ~ $ ___; _$__ - - 231,085 ~ $ ___2_,_9.68,845 ; $ -•_ (155,982: (2,003,970); ___BALDWIN PARK - - - ------------ ; $ 4,163,678: $ ----•--•----------•----...-- (1,405,242 -• - } ~ --->$- ----`-•~- --4,475,954 ; $. - ~ - ' ~3:021,269~: BELL $ 2,361:668 ; $ (797,063) ` $ - 2,538,793 ~ $ - (1,713,686; _ BELLFLOWER $ 4,069 648 $ _BELL GARDENS ~ $ _2,474,162 ; $ (1,373,507) (835,030) $ ' $ 4,374,872 ~ $ 2,659 725 ~ $ (2,953,039) (1,795,314); BEVERLY HILLS $ - ------------------------------------------ 2,089299 $ ------ -------~---- (705,139 •--- - ) -•~~-- ' $ ---••-•-------`-~-- 2,245,996 ; $ ---------•--~' (1,516,047): BRADBURY : $ 59,112: $ (19:950) - -- > _ : $ _ _ 63,545: $ (42,8931: ---BURBANK----•__________________;_$ 6:341:444 -$_ -(2,140,238) - --;-$_ _6_,_8.1.7 ,0 52 : $ - - ~ (4,601,510; _ CALABASAS ~ $ - -----------••-----•------ 1,546,263 $ ------------•-,---. .._ (521,864) - -; $ -- - _ . - •-~- -- 1,662,232 ; $ •--•-- (1:122,0071; CARSON _-_-_•--___-,_$, 5,776.892 • $_ _ (1,949:701) - r -_> $_ --•-----•---- __ 6,210,159 ; $ - (4:191,8571: ---CERRITOS ................... ...:•$_ _3:607:615 -$- -(1,217:570) _ -•`$- --3,878:187 ;$ (2.617,776; CLAREMONT $ COMMERCE ~ $ 2,117 615 ;- $ 821 225 $ (714:695) (277 164) ~ $ $ - -- 2,276,436 ~ $ 882 817 ; $ - (1,536,594~~ ________________•_--__•-_•__•____--____;_$•- ; -_5,856,167 -$- -(1,976,457) _ --r$- - 6,295:379: $ (595 901; (4,249,381}; COVINA __-----_-•____________ -- ----------- _____$__ __2,840,677 ;_$- _-•(958,729) - -.`$ --3,053,727 ~ $_ (2:061,266; CUDAHY CULVER CITY ; $ ~ $ 1,527.740 ; $ 2 526 513 $ (515:612} (852 698 ) - - - : $ 1,642,32G : $ (1:108,566~~ •~~- --•-~-----••~---l-- - 2 7]6 001 1 $3 $ .. ---•---------- ---------------- -DIAMOND BAR --•,---- $ ------- ----•,---- 3,889,623 $ . ---- (1,312,748) - --~ - r $ , , , 3,301); -:$--•( -- 4,181:345 ; $ (2,822,408); DOWNEY : $ 6:075,023 ;- $ (2,050,320) ` $ 6 530 649 ~ $ (4,408,188) DUARTE EL MONTE _ ~ $ $ 1 234 92S ~ $ (416,787) 7,093,532 ; $ (2,394:067) - ; $ 1,327 544 ~ $ (896,092: $ 7,625,546 ; $ (5 147 244) •_ EL SEGUNDO•---•___________ _____$-- _•-_947,212 ~$-_--(319,684) - •_>$- 1,018,253: $ - , , (687,321 ~ GARDENA --- ----------••-------------------• GLENDA : $ ---~-•• 3,476,427: $ -------••-----~----- (1,173,295) . .-~$-- --- - -3,737.160 ; $_.. -- -' ' (2.522,583: LE $ :12,142:038 ;_$ (4,097,938) ; $_ - 13,052,691: $ --- ` (8,810,567~~ GLENDORA - HAWAIIAN GARDEN ~ $ 3,180 170 $ (1 073 308) $ - •---- 3,418,683 $ (2.307,611 S $ 945 780 $ (319 201) : $ 1,016,714: $ (686,282 S urce: State Controller Annual reports & VLF allocation tables. Computations by Coleman Advisory Services , ' V is amono fhe lamest sources of general revenue for cities Most city genera! revenue is spent on police and fire. , 1oJano3 GaliforniaGityFinance.com page 4 Of 15 .••y VLF Losses Under Governor's Proposed Budget Jan 2003 FY02-03 estimated VLF Total Governor's (incl backfill) ;Proposed Cut FY03-04 estimated VLF Total Governor's (incl backfill) Proposed Cut _____ _ _ _ ____ NE_• _____________•__;-$-••-4:796,451" ;-$ •-- 1,618,803- --l $ -__ 5.156,185 ; $ (3,480,425: "HERMOSA BEACH__ ; $ 1:173.383 ; $ (396:017) ~ $ 1,261:387 ; $ (851,436;. HIDDEN_HILLS $ 125 746 ; $ HUNTINGTON P_AR_ K _ _ ; $ 3 801,144 ; $ __•~______•_•___-• ". ; •" (42:440) "-(1 282:886) $_ ; $ --r .. _____ 135 177 ~ $ ~--- ~---•`-" 4,086,229 ; $ ............... .• ____ (91,245 '"'--"' (2.758,205 --- - - ~ .. INDUSTRY -•-- -- --- -- - ' $ 42,093 ; $ - - - - .._...:-• ................~.. (14:207 .----- ) ...~ $ . 45,250 ; $ , (30,544): INGLEWOOD ; $ 7,392,729: $ (2,495,046) . : $ ...............•._ 7 947,184: $ _._._.. (5 364,3491; IRWINDALE._"__________________ ~_$.. LA CANADA FLINTRIDGE _________•_ _______ ___ _ _ ________•_ ~•$._ • _ _-•__ 63,605 ;" $ --1:307,178 •$ -__._-(21:467) ---_(441,173) $ ~--- " $ _. _ .. 68,376 ~ $ (46,154) --'"'-"-'---"'-`"'"''"' ' 1,405,217 ; $ 948,521); . _ LA HABRA HE_ IGHTS $ 410:895 ; $ (138.677) r > $ ........... ...r__ 441,712: $ ... __ (298,155; LAKEWOOD _ _ _ _ $ 4,752 420 -; $ (1,603,942) ~ $ 5,108 852 ~ $ (3 448 475); --LA-MIRADA _ _ __ _ . _.__ • - - ~ - ; $ 2.940,420 ;- $ (992,392) ~ $ ~--~- •- 3,160 952 ~ $ --•----- ` (2 133,643' LANCASTER _ _ ___ ______ ________________ ______ _ _ $ _--. ___ 8,260 711 $ ____._ _-• (2,787,990} ; $ ----- --""" 8,880,265 ; $ (5 994 179) LA PUENTE ~ : $ __ : ---- _ 2,515,581 $ _ (849,009) , , __r _... __.___... _.__r_..__ r $ 2,704,249 ; $ (1,825,368); LA VERNE ................•-----..__....---- - _ _ $ - ,- -. 2,049,830 ; $ .._...._... ,_.. ..__(691:818) ---~$- - " --2203.567 ~ $ -- (1:487408: LAWNDALE LOMITA ~ $ ; $ 1,919,323 $ (647,772) 1 301 494 254) (439 $ _ $ 2,063,272 ~ $ (1.392,709)1 --- ----------------~----- 1 $ 399 ]06 944 ; $ ________________________•_____..._.. LONG BEACH ._. . __ $ , , : ;_ .. .___ 33,565,267 $ (] 1,328.278) . _ : ,396) ~ ___~ ____-( : $ 36,082,662 ; $ (24,355,797: LOS ANGELES _ $ 228,690,927 ;$_ - (77,183,188) -"- "- : $ 2 45,842,746 : $ (165,943,854 ' T_ LYNWOOD---•.•.._.•-..•.--- MALIBU• - .. . $ ~ $ • 4:101.968 $ -(1,384:414) •1 538 557 •$~ (519 263) -- _ L$ $ . _ _ - 4,409:615 '_~$ -(2.976,490)' 1 653 948-t • ( __ ___ __MANHATTAN BEACH _ - _ , $ _ , , _ , 2,137,086 ; $ (721,267) . } $ , , $ 2,297,367: $ (1,116,4151 (1,550,723; MAYWOOD $ 1,484,317 ; $ (500 957) 4 $ 1 .595 641 , $ (1,077,058); MONROVIA MONTEBELLO •-•-----•--------...-•------•-----•- ~ $ 2,378,137 ; $ ; $ 3,884,762 ; $ ---,---•--------------, --- (802:622) (1,311,107 -• ---} ~ $ --~---- ~ $ _ _ 2,556,498 ~ $ ----"---~~----`-~~ 4,176,119 ~ $ _ (1,725,636~~ -- (2,818,881); MONTEREY PARK- $ 4.012,088 ; $ (1,354,080) --- - r $ -- - 4,312,994 , $ -- (2 911 271): NORWALK $ 6 114 554 $ (2:063 662) ; $ - ~--~ _ 6,573 146 $ ` ----"• . , (4:436 873: --"PALMDALE" -___ ~ $ 7,507,993 ~ $ --•-------------=-----------------=---- PALOS VERDES ESTATES $ 869,854 ; $ (2,533:948 •- - ) (293:576) ---'• $- ; $ _.. --"'-" -- 8:071:092 ~ $ 935,093 ; $ _. (5,447,987); (631,188 PARAMOUNT $ 3.373,174 ; $ (1,138.447) r $ 3,626.162: $ (2.447,660, PASADENA $ 8:609 751 $ (2,905.791) i $ 9 255,483 ~ $ (6.247 451; _PICO RIVE_RA $ 3,646 030 , $ -•-=------•---- ----•-•--- POMONA $ 8 760 332 ; $ (1,230:536 -- ) (2 956 612) ~ $ -._~---- $ 3,919 483 ~ $ --------- ----~--- 9 417 357 ; $ - (2 645 651: ----'----'---- 6 ............. ............. ....... .... .. i. _.. , , ___..._...__.~.. __ , : .. f . , , __... __.._.... ... ( .356,716); __RANCHO PALOS VE_RD_ ES_ -; $ 2,673,357 ,_ $ (902,258) --_~ $ r 2;873:858 ~ $ .. (1,939,854): REDONDO BEACH $ ROLL I 4,025 027 ; $ (1,358,447) ` $ - 4,326.904_, $ X2,920 660; _ NG HILLS $ 128,182 ; $ (43,262) ~ $ 137,796 ~ $ (93,0121 ROLLING HILLS ESTATES _ ; $ 479,601 $ (161:866) r $ 515,572 ~ $ (348,011) ROSEMEAD ____________ _ __________________________$_ -- 3,529,596 ; $ - - - (1,191,239) -- $ _ 3,794,316 ; $ _ - - (2,561 163): SAN DIMAS ------------------------------------- $ -------- $ 2,443,473 -------•-----~---• --- (824,673) --r--- ---~ $- --------------•---- 2:626,734: $ - : - ---• ((,773,045): SAN FERNANDO- SAN GABRIEL ... . $ ~ $ , 1,615,423 $ (545,205) 2 45 , 9 884 $ (830 211) - ~ $ 1,736,579 ~ $ (1,172,191)1 •~` ~--~-""""'-'"-"`'""" $ 2 644 376 ; $ 1 _ ........ ................ ..... SAN MARINO . __ .. ~. ; $ •- •- , -- . 849,303 ; $ (286,640) - __r _.. _ - r $ , , . _.. _.. _. _. __r._.. 913:001: $ ( ,784,9541 . (616,2761: SANTACLARITA $ 9,476,940: $ (3,198,468} `$ 10.187,711 ` $ _ (6,876,705; _SANTA FE SPRINGS SANTA MONICA ; $ ; $ 1,025,612 ;-$ (346,144) 5 698443 $ (1 923 225) ; $ -""-- $ _ 1,102,533 ~ $ (744,210?1 -"""'-----`---•--- 6 125 826 ; ___ __ ________________________• ' ---- SIERRA MADRE ..----•--------------------- - - ~----- : $ , , . " -----------•,•---•- 694 502: $ 234 395 ( ) --r -- $ , , _$__ ------------- r - 746,590 ; $ (4,134,933); -•--" (5 0 3 , 9 4 8): our State Controller Annual reports & VLF allocation tables. Computations by Coleman ` _ Advisory Services _ . __ _ _ . . _ _ _ _ VLF is amono the largest sources of general revenue for cities Most city general revenue is spent on police and fire 1oJan03 GaliforniaGityFinance.com page 5 of 15 VLF Losses Under Governor's Proposed Budget Jan 2003 ;FY02-03 estimated FY03-04 estimated VLF Total Governor's VLF Total Governor's (incl backt-ill) ;Pro op sed Cut (incl backfill) ~ Proposed Cut SIGNAL HILL $ 574.709 ; $ (193:965) r $ 617.812 ~ $ (417,023, SOUTH EL MONTE ----------------------------------••-- ' $ -;--•• 1 2 ---'-02,305-~-$- ---(405:778) _ __~$. --1 292477. $ ""'- 872422) SOUTH GATE __SOUTH PASADENA _ _ _ ___••______ ~ $ ; $ _~_ __ 5,157,284 ~ $ 1,550,342 _; $ _•-------- ------- (1,740:583) ---(523.241) . $____5,54.4,080 ~ $ _ --• -•---~~`--' $ 1 , 6 6 6 ,6 1 7 ; $ ~-~ . .... (3.742,254)1 -- 1,124,967~~ TEMPLE CITY •------------------•------------------ ; $ -•---- 2,159,159 ; $ ---••-------..,.... (728,716 .... ~ - r --'> $ _ _ _ _ . . __ . . __ _ _- r -.2,321:096 ~ $ (1:566,740: •-_TORRANCE--•----------------- •~•$__ 8:857:563 ;_$ (2,989,428) $ - - 9,521,880 ; $ -- 6:427,269 VERNON --•------------------------•---------- WALNUT __________ _____ __ ____________ _________ --$-- ; $ ~_ .. ------ 5,375 _ $ - 1,951,329 ; $ . _.. __........~ _. (1,814) -•---- (658,574} _ $ •- ; $ __ __. 5,778 ~ $ -------------.~.-- 2,097,679 ; $ .. _- (3 900) - ---•--:....., (1,415,9331; [ WEST COVINA $ 6,412,561 $ (2,164.240) r : $ __......__r... 6,893,503 ; $ __ (4,653,115)' WEST HOLLYWOOD _ $ 2,330 233 $. -_ (786,454) ` $ _ 2 505,000 ~ $ (1,690 875) WESTLAKE VILLAGE WHITTIER $ ~ $ 534 799 ; $ 5 315 833 $ (180:495) (1 794 094) $ . --- ; $ 574 909 ~ $ (388 063)1 ------•- -----~------ 5 714 521 $ 3 8 -__.______y _________ ________________ Count of LOS ANGELES - -_ _ , , __ _ _ _ , , -.r-.. , , ( : 57,302) ."-----"'-"'r""' F ---- -----------•--~---- -...---------- - --r--- ------------ , CHOWCHIL_ LA $ MADERA - _ - -_-~•$•_ 613,326 ; $ _ __2,192,377-,-$- (206,998) _... _-_(739,928) ' ~ $ •------ $_ --r" 659,325 ~ $ ~445,045~1 ----------•---~---•--- 2,356,806 ~ $ (1 590,844~~ - " ' Count of MADERA - ------•- - BELVEDERE _••__-•_-__..-.----;-$-----_135,617 -$_ CORTE MADERA ; $ 542 574 ; $ -•._-(45:771) (183 119) ~ $ •-~~ -- $ 145,789 ~ $ (98,407; ~-~--~----~-'-`_"'""" 583 267 ; $ _ _ , - - ----------------------------------r--- FAIRFAX ------------------------------•-------.:_$_..---421,731 -$- : --- ---(142,335) - r -•;.$- , (393,705; - r - - (306,019: ---.453,361: $ LARKSPUR $ 717,464 ; $ (242:144) i $ - 771,274 ; $ -- (520,610: _ MILL VALLEY ; $ 851,841 $-- (287,497) --•,-•-•--------------- NOVATO $ 3 063 921 $ (1 034 074) __-; $ - ~ $ 915,729 ~ $ --------------L---- 3 293 715 ; $ (618,117)1 --- ROSS , : : --r--- , , ------------------- (2,223,258); - $ _ __ 139:470 ; $-- (47,071) _ _; _$_ 149,930: $ (101,203): SAN ANSELMO ....................•------•----••----- ; $ 745 451 $ •---------•- ------~--•---- (251:590) -- -~ $-- 801 360 $ -- (540 918: SAN RAFAEL SAUSALITO $ $ 3:280,140 ; $ (1 _107.048) 472894 ; $ (159 602) . .. - ; $ 3,526,151 ~ $_ ; $ 508 362 ; $ ... (2.380,152 ----••' - , _ __ , _ _ (343,144); TIBURON $ 530:934 ; $ (179,190) $ """ __ 570,754 ; $ ""'-'-' __ (385,259); Count of MAR{N ---"•--•- --- , 1 1 •---- -------------~---._ ..._...-----. .. .ti_... ------- -•--------- -------------- Count of MARIPOSA - -, ~ ""-"'•"•• ~ "-- , ----------•--' FORT BRAGG _•--_-_--•_---_--- POINT ARENA ----- ;_$ -_ ---------•-- ~----- --_385,085 ; $-- •----------•- - (129,967) -- __ -r---- -` $_- ----••--•----~--•- --_ 413,967 ; $-- -----._...---~ ___(279,428; UKIAH ; $ $ 25,612 ~ $ 911 568 ; $ (8,644) (307 654) -• ~ $ -'----- $ 27,533 ~ $ -------------~---- 979 936 ; $ (18 585 ----------- WILLITS ----•---------------------------------- =-$--- , --.313,517 _ $ _- , -- (105,812) - r --- > $ , ---•-------------- 337,030 $ (661,456); --• ------. (227 496): _ Count)r of MENDOCINO ~ -- - -- ~ --- -~ -- , --- - ource: State Controller Annual reports & VLF allocation tables. Computations by Coleman ' Advisory Services ' VLF is among the laroest source- of Denera! revenue for cities Mos t clr~ general revenue is spent on Douce and fire. 10Jan03 GaliforniaGityFinance.com page 6 of 15 VLF Losses Under Governor's Proposed Budget Jan 2003 ;FY02-03 estimated FY03-04 estimated VLF Total Governor's VLF Total Governor's (inel backfill) ~ Pro osed Cut (incl backfill ~ Proposed Cut _ATWATER - -•-••---------• ~---- : $ 1,415,273: $ -----•-------. (477,655) . ._r.. `$ ---•-----------~--- 1,521.418 ` $ •-------------~ (1,026,957: --DOS PALOS $ 268:851 $ (90,738) GUSTINE city 258 792 $ (87 343) $ $ $ _ 289,015: $ 278 202 ; $ {195,0851 187 ; _ .......... , :- - .........:. ._..._ ---• , . . .. , ..... ( ,786) LIVINGSTON ; $ 639,410 ; $ (215:801) r i $ . ......... r.._ 687,366: $ _... (463,972; LOS BANOS $ 1,334:541 $ (450,408) ` $ . 1 434 632 $ ._..---•- ~ (968 376): MERCED _____ _________ _ _ _ ________ __________$----3,755:072 $--(1,267.337} -- .,-$ ------ --- 4,036,702: $ " ---- ---------- X2.724,774); Count of MERGED ' ~ ---'---'--"-'~--' -' _________ _________~ .__ _.. _....____._ ._ ~ .r _. _..._____. _.. __ r___ , ______________~ ALTURAS •--------- ---•----------•--- ............ ......~...- : $ 205,761: $ ----------------------•-----~---- __. _....______ {69,445) -------------- .. -- -r __ : $ -•-- _. __.... __... __.... 221,193: $ --- • ... ----------~~ (149,305 : y Count of MODOC ------------ --- --•---------- ~ •--- -- -~--- ------•-.--- L , - MAMMOTH LAKES _ $ 352:475 ; $ - - - - (118,961) ---- - $ -r-- 378,911: $ ----------• (255,765): County of MONO ----~---- --- ---- CARMEL:by-the=sea $ 323.559 ; $ (109,201) _. $ 347.826 ~ $ (234,782; .r._ _ DEL REY OAKS _____ _ ___ _:_$ _ __102 575 _; $ - - - - (34:619) r $ 110,268 ; $ (74431: GONZALES ~ $ 420,113: $ (141:789} _ - , $ -t--- __ _4.5.1 6 22 , $ - ~ _ _ (304 845; GREENFIELD ------------•----•------------ KING CITY : $ 624,040 ; $ •--------=----------------•----- $ 641 656 ; $ (210:614 ---• ) (216 559) _• __ __ _- • - -- - - _;_ $ 670,843: $ (452,819); ---------------~------- ---------~ ; $ 689 780 ; - - - - ---••---------- , -•------ --------•----------,---- - , --- -- -r--- , $ ------------- X465,601); MARINA . __...__..:.$ _ _1.759,611 ,-$- ---(593,869) "- .r $- -r---- -- 1,891,582: $ .. (1,276,818: -_MONTEREY - --•______ ___________$_.__2,036.313 _.- $ - (687,256) -_ .ti $- - -_ 2,189,037 ; $ (1,477,600, PACIFIC._GROVE SALINAS : $ 963,693 ; $ $ 7 918 374 $ (325 247) (2 672 451) $ ; $ _ 1,035,970: $ 8 512 252 ; $ (699,280~~ 4 5 SAND CITY , , - - - - , , -- - , , ( ,7 5,770); -------- -- ------------------ -----------$------- 11,875 -:- ~ - ------(4,008) r $ 12,766 ~ $ (8,617); SEASIDE : $ 2,395,342 $ (808:428) -- -. - - : $ -`-' ---- . - -- - 2,574,993 ; $ •-- - - - •----~ (1.738,120); SOLEDAD _ _ _--_ _ $ __ 1:363,263 j $ (460.102) Count of MONTEREY ~ $ --- -- .__ ... - 1,465,508: $ '-'"-'--'--- ... ... (989,218): AMERICAN CANYON- CALISTOG $ 786:194 ; $ (265,341) r L $ ........r _... 845,159 ~ $ _.._...._ ~ (570,482); _ A ; $ 296 604 ; $ (100:104) NAPA - - - - - - $ 4,218 719 $ (1 423 818) ~ $ --~---- $ 318 850: $ --------- ----~_..- 4 535 123 $ (215,223~~ -•- 3 06 : , -_-STHELENA_•---------------------$._.___370,493-,-$----(125,042) --- }$• , , --_-398,280 :$ ( , 1,208 (268,839); __YOUNTVILLE_ ; $ 226,473 ;_ $ (76,435) L $ - -- 243,458 ; $ _-_ (164 334): ' Count of NAPA ~ _ -- --- --- ---- ~ - . --- GRASS VALLEY -•---------------;----• _ ________________________ __$-_--.-613,671 $- ------------- (207,114) --- --- ~--- T $- ----•--..._.--:---- --_- 659,697: $ -------------: (445,295); NEVADA CITY TR : $ 191,264: $ (64,552) ` $ -- 205,609.E $ --- (138,786); UCKEE Count of NEVADA Y $ 1:018,729 $ (343:821) -- $ 1,095,134: $ (739,215: `-"----•"-•-----`--- ---- . .. Source: State Controller Annual reports & VLF allocation tables. Computations by Col eman Advisory Services ' F !s amono th largest source s of aeneral revenue for cities Mos t city aeneral revenu i spent on oolic and fire. , 10Jan03 GaliforniaGityFinance.com page 7 Of 15 VLF Losses Under Governor's Proposed Budget Jan 2003 FY02-03 estimated FY03-04 estimated VLF Total Governor's VLF Total Governor's (incl backfill) Proposed Cut (incl backfill) Proposed Cut ALISO VIEJO . ... ............ ~.. _. ; $ 2,402,594 ; $ ........ _...__ (810,876) . ..r_. : $ _.__.. _..._....:.. 2,582 789: $ ._.... __..___... (1 743 382: ANAHEIM $ 18:515.211 $ (6,248.884) ~ $ ~ 19,903,852 ~ $ (13 435 100) BREA _ ---• ......................:.$..._2,177,307 _ $ _-•. (734,841) -- --- r $ ------•----.._.~-- 2,340,605 ; $ : , -- - (1,579,908 BUENA PARK $ 4,572,856 ; $ (1,543,339 -----------------------•-------------------------------•-------- ) - --r$ _4:915:820: $ (3.318,178: COSTA MESA ~ $ 6:361,540 ; $ (2,147,020) : $ --~-- 6,838,656: $ -------- ~ _ (4:616,093~~ CYPRESS _ _ _______ __ _______•__-.___• • DANA POINT -------------•-------------------•- _.--•_$_-__2.932594:-$- $ 2 678,811 $ ----,------ '----------; --- _-.(989:751) --- (904,099) - ~ $ ~•'~ - --~ $ - ... ------- 3,152,539 ~ $ (2,127,964; ---~•----~~---~`-•~-~ -..2,879.722 (1,943,8121; : $ FOUNTAIN VALLEY $ 3,082,658 _;_ $_ __(1,040,397) - _; $ . t-- - - _ 3,313,857 ; $ - ---------- -- (2,236,854; FULLERTON ----•------------------------------ GAR ~ $ .7,635,051: $ ----•----••------------~---- - (2,576,830) - --~ $ ---••- --- 8,207,680: $ '•_"- _ (5,540,184: _ DEN GROVE _ HUNTINGTON BEACH _ ______________________ _______ $ 9,373,892 ; $ ; $ 12,165 8~9 $- ___ ____ _____ _•• __(3,163,689) (4,105,967) __;_ $_ $ ___1.0,076,934 ~ $ (6,801.931) -~---~-----`~ 13,078,266 ; $ (8 827 829); IRVINE __ ,_-__ _ ; $ 8,793,819 ; $ • (2,967.914) - -• -- r $ , ----•-------•--~----- 9,453,356 ; $ (6,381,015); LAGUNA BEACH $ 1,521,353 $ (513,457) `$ 1:635:455 ; $ (1,103,932; LAGUNA HILLS - ------------------------------- LAGUNA NIGUEL ~ $ 2,246 369 _ $ _ ~ $ 4,229,407 ; $ _ (758.150) (1_,427,425) . $ 2,414,847_ $ -... -•-------- ---- ~--- $ 4,546,613 ; $ -- - (1 630,0211; (3:068,964 __LAGUNA WOODS $ 2,731,212 ; $ (921:784) } $ 2,936,053: $ (1 981,835); LA HABRA $ 3,374:901 ; $ (1,139:029) : $ 3,628,019: $ : (2 448 9131 _ LAKE FOR_ES_ T__- -_ --.___ - - : $ 4 960 9~4 $ -=----------- ----- --- (1,674 322 -• } - • ~ _. •~~-~ .:. $ - - ----~-------~~~~~ 5,333,026: $ ----- ~ : , (3,599,792; LA PALMA _ ___________________________ ---..._ ____;_$.-____987,438 -$_ __.(333,261) -- . _r$ ~ •-------- --- 1 061,496 ; $ ~-- ~---~-~-~-- -~- -- ~716,510~; LOS ALAMITOS -- -------------•------------------ ; $ 742,815 ; $ ------ -----...---•--•-~---- --- (250,700) -- -i $- ' ---- 798:527 ; $ "-" ' (539,005: MISSION VIEJO NE : $ 6,076.810 ; $ (2,050,924) ` $ - 6,532:571 ; $ --- (4,409,485); - WPORT BEA_ CH ; $ 4 415 478 , $ (1,490 224) ORANGE ~ $ 7,682 692 ;- $ (2,592 909) : $ r $ 4,746 639 ~ $ 8,258,894 ; $ (3,203,981}j (5,574 753 ' PLACENTIA _ __• _ _______ _ __ _ _ ____$ _2,983,288 _ $ _- (1,006,860) - __ _ _ .r $_ - -~--- -- 3,207,035: $ -- - ••------- (2:164,748); RANCHO SANTA MARGARITA $ 3,344 61 ) ... -•------------------------•--------,------------'---6 ~-$__(1,128,808 : $_ : _3,344,616 $ - - (2.257,616: -SAN CLEM_ENTE __ ~_$ __ 3,137,587 $_ ~ - - _(1,058:936) ~~- ' $ _ _ _ 3,372,906 ~ $ __ (2,276,711) SAN JUAN CAPISTRANO --------•-----------•--------------- $ _ 1,918,114 ; $ . (647.364) -------- -------------.--•-- _ ~ -- _ _ __ -' _$ ~ ~--•---~------`--" 2,061,972 $ • -' 1,391,831 ~ ~ : SANTA ANA ~ $ 19,040 14 _ 7 : $ (6,426.050) ` ~ $ ~----•--'--"'-'" 20.468:158: $ " ' (13,816,006. SEAL BEACH •~-STANTON •~~-~~---~~-~-----'- "•'-$--•-1,639.528 ; $ _ (553,341) ._ -`$_ - - - -. 1,762.493-` $ - ----• - (1.189,683. "' ---•------------------------------- TUSTIN - $ 2,039,699 ~ $ -----------•---..._..:-------(688,399) $ _ 4:022,785 $ (1,357:690) .. ~ $ .~..- ; $ 2,192,677: $ (1,480,0571; --------•-----~--•-- 4 ,3 2 4 ,4 9 4 ; $ (2 919,033 VILLA PARK •-------•-----------------•------•-- $ 400,075 $ --------------..__..._._.._. (135:026 _._ } _ -- _ _ -r $- ___ _ . . __ __ . __ _ ~~ ----430:081 ~ $ : (290,305: WESTMINSTER __ ------------------ -- YORBA LIND ; $ 5,424,197 ; $ (1,830:667) _ ~ $ - - 5:831,01.1 ; $ --. ~3:935,933~; _ A $ 3,180 592 $ (1,073,450) $ 3 419,136 ~ $ (2,307,9171 County of ORANGE , . ---------- . ~ -- -r--- ----- , AUBURN ._..__. __ ----------••------:-•--- ~ $ 711,120: $ -------•----- (240,003) -- -r--- `$ -------------•~---- 764,454 ` $ ---•---------~ (516,006); COLFAX ...................... ... ~.$ _.....90,150 ; $- (30,426) $ 96 911: $ - - . LINCOLN ; $ - 530,318 ; $._ _. (178:982) ~ $ 570,091 ; $ --- (384,8121 LOOMIS ; $ 374,876 ; $ (126,521) .-- ----------------- } $ 402,992: $ --- (272,020: _ROCKLIN _ ROSEVILLE -----•- : $ 1,905,440: $ ---• .................... (643:086) ` $ _ 2,048,348 ~ $ (I.382,635~; ------------------------------------ Count of PLACER Y $ 4,302,015 ~ $ --- ~----------------r :----- ) (1,451,930 •- $ :-•--• 4,624,666 ' $ ••------ -_•-~---- ""'- (3,121,650: - ---------- - . _. Source: State Contro!lerAnnual reports & VLF allocation tables. Computations by Col ' eman Advisory Services _ VLF is amono the lamest sources of genera! revenue for cities Most city oenera! revenue is spent on police and fire. 1~Jano3 GaliforniaGityFinance.com page 8 of 15 VLF Losses Under Governor's Proposed Budget Jan 2003 FY02-03 estimated VLF Total Governor's (incl backfill) ;Proposed Cut FY03-04 estimated VLF Total Governor's Cut - "" -~-~-$-••-..137,192 ; $ (46,303) $ 147,481 $ (99,550; County of PLUMAS ____________________________•_---_--___;-$-_ _1,496,631 r$ - (505,113) --- ; $ 1,608,878 $ - (1:085,993); BEAUMONT __--•-- BLYT --_;.$-_-_-_653,559 _$ ----(220,577) -.-~$ -•--_702.576-,-$ --_-_~474,239~~ HE $ 1,259:458 ; $ CALIMESA ~ $ 727 181 $ (425:067) (245 424) ~ $ $ 1,353,917 ~ $ (913,894~~ 781 719 ; $ _ , , ........ ..... .............. ... ........ i____... _._____. _. _,. _ CANYON LAKE ; $ 799,564 ; $ (269,853) ..r__ } $ , __....__._.. __. r. _ 859:531: $ (527,660 _. _._ (580,184; __CATHEDRAL CITY : $ 2,006,383: $ (677,155) ` $ 2,156,862 $ (1,455,8821, COACHELLA CORONA : $ 1,327,325 ~ $ (447.973) ~ 7,067 $ 165 $ (2 385 168) $ $ _ 1,426 875 ~ $ (963 140) - ----- 7 597 203 $ 5 128 1 _ ___ -DESERT HOT S_ PRINGS __- ~ -_ _ -_-_ , - , , $ 935,967 ; $ (315,889) ---f $ _ - --- , , -~ ( : , 12) 1,006,165 ; $ (679,161); ' - - HEMET _____ ___ __ _ _ ________________ _ _____$-__ 3:680885 ,_$- -_(1,242:299) _ ; $ ' '`" 3,956,951-;-$- • ""'-'-' --(2.670942~~ INDIAN WELLS - - - - ----------•--- INDIO : $ 211,952 ~ $ ---=----------...----=---- ~ $ 3 157 642 $ ---- (71:534) (1 065 705) -__.. ------ ---'- $----- 227.848 ; $.---•(153,798); ; $ 3 394 465 $ , , : , _ _ __ ~r , , --~--------'-- ' ~2,291.264~; LAKE ELSINORE •---------------------•------•---. ~ $ 1,761 054 _ $ ...:..------- -••-- ~---- --- (594.356) ---r-$- ' -- 1,893:134: $ (1.277,865; LAQUINTA MORENO V : $ 1,362,180 ; $ (459,736) `$ 1,464,343 ; $_ _ (988,432: ALLEY MURRIETA ; $ 8:738:135 ; $ ~ $ 2 474 102 $ (2,949,121) (835 010) ~ $ 9,393,496 ~ $ ; $ 2 659 659 ; ~b.340,6091~ , ; - , , $ - - (1 795 270 ' ' NORCO ____________________________________ _____$ _1,536,566 .$. ---(518,591) - --T$- .--- __1,651,809 ; $ ---- --- ---- (1:114,971; PALM DESERT --- ------------------- PA $ 2.180.321 $ (735,859) i $ - 2,343,845 ~ $ -_ (1,582,0961; LM SPRINGS PERRIS : $ 2,567 082 $ ~ $ 1,902,624 ; $ (866 390) (642:136) ; $ $ 2,759 613 ~ $ 2,045,320 ~ $ (1,862,739~~ (1 380 591); RANCHO MIRAGE $ 716,718 ; $ (241,892) } $ 770,472: $ , , (520,068); RIVERSIDE SAN JACINTO : $ 15,374,490 ~ $ (5,188:891) : $ --~ ... 16,527,577: $ ..............•--• (11,156,115: • ------•-- •------•----------••----------------- TEMECULA - -------- : $ 1,535,545 _; $ -•~- ------.._....- ---- ~ $ 2,950,919 ; $ --------------•------r-.. ---(518:247) ._. (995:935) ' _~ $ - ~---- - ; $ -r-'- 1,650,711 ~ $ --------------~--_ 3,172,238 $ "-"'--""" " (1:114,230: -- (2:141,261), Count of RIVERSIDE ' ' -- ----••~ ------------•-----• .... ............•- - --r-•- -----• ---..._ CITRUS HEIGHTS $ 8:138:653 $ (2,746:796) ELK GROVE ' $ 5 2 680 $ (1 86 784 255) $ --; --- $ 8,749,052 ~ $ (5:905,610) --------------~-• 5 286 , ; , . ----- -- - ----- FOLSO_ M ' ' --;-----_.r_ __________ __________________________;_$.__ 2,907,841 $ __ (981,397) - ~ __r $ , ,680 ; $ (3 568,509 _ 3:125,929: $ (2:110,002: GALT ISLETON ....................... ; $ 1,024 493 ;_ $ ..;_$..___.44 621 (345,767) ` $ - 1,101,330_ $ _ (743,398; ._ : $ -_ (15,060) --- _ _.; $ -- 44,621: $ ` (30,119; -_-SACRAMENTO- C ~ $ 25,473,802 ; $ __-__-r____ (8:597:408) " '---~--- -•-~- -"--"--"" ; $ 27,384,337 ; $ (18,484,427 ~ --r-""'--'-"'""" ounty of SACRAMENTO ''"'- - - ------------------~----- ---------•--- - --r-•- ---- $ 1,710,166 _; $ SAN JUAN BAUTISTA ; $ 101 045 ; $ (577,181) (34 103) : $ 1,838,429: $ $ 108 623 ; (1,240,939~j Count of SAN BENITO , , .._..._....._._.,----- , ------------- - ~ - , $ -------------~- (73,321; Source: State Contro!lerAnnual reports & VLF allocation tables. Computations 6y Colema n ` Advisory Services _ _ VLF is amono fhe largest sources of general revenue for cities Most city general revenue is spent on police and frre 10Jan03 GaliforniaGityFinance.com page 9 of 15 VLF Losses Under Governor's Proposed Budget Jan 2003 ;FY02-03 estimated FY03-04 estimated VLF Total Governor's VLF Total Governor's ~ , - (incl backt'ill) Proposed Cut -- - _-- (incl backfill) ;Proposed Cut ,ray- _,_.-_ -._ ~.:r~- ~_~,; ' _ APP _ : $ 826,564 _ $ _- (278,966) - _-~ $ --_-- 826,564 ~ $. .__ (557,931); LE VALLEY $ 3.392.158 $ (1,144.853) ~ $ 3,646,570 ~ $ (2,461,434) BARSTOW $ 1,277 790 $ - - ---- --- ' (431.254) ----- $ 1,373,624 ; $ (927 1961 _ BIG BEAR LAKE , , $ 370 4 94 ; $ (125 042) - --r .. "-, $ ...............r.. 398,28] ; $ (268,840; CHINO $ 3.928.336 ; $ (1,325,813) - : $ --~-- 4,222,961: $ ------.._. ~ (2:850,498~~ _ CHINO HIL_ LS --------------- COLTON __________ _ ______________________ ---- ~-$ _3:502,897 _; $ - _ ____~_$___•2.788.20b ;-$ -_ (1,182,228) ----(941,020) - •-,- $ $ -~ -- .--•- -- --_ 3,765,614-~ $- 2,997,322 ; $ -~ _.(2,541,7891; (2,023,192; ---FONTANA- -- _ - - $ 6,130,460 ; $ - - - - ---- •-------•------- ----------~--- (2,069,031 --- - ) - r --r $ "-----~----~-r-~- --- 6,590,245-~ $ •- ' (4,448,4151: -_-GRAND TER_ RACE"__ _-"-- - - - ----;-$------811,239 -$ ---_ (273,793) - --, $ - _-,-- 872,082 ; $ - (588,655) HESPERIA ~ $ 3,745,686 ; $ (1,264,169) $ - 4,026,613 ~ $ _"-- (2,717,964}~ LAND •---------------------------------- $ 2,583,519 ; $ --- ----•--------------r-- (871,938) ----- - ; $ 2,777,282 ; $ (1,874,666); _--COMA LINDA ' $ 1,294,792 ; $ - ---------•----------=----•---------•---~... (436,992 ---•- } - - -- ~~ - ~ $ --------~------r--- 1,391,901 ~ $ ~- ' (939,533): MONTCLAIR : $ 1,522,433: $ (513:821} - ` $ --- - - 1,636,615: $ ---- (1:104,715; NEEDLES ~ $ 369,212 ; $ (124,609} ONTARIO $ 8,747,676 ; $ (2,952:341) ~ $ f $ 396,903 ~ $ (267,909 9,403,752 ; $ (6 347,532) HO CUCAMONGA $ 7.587,963 $ (2,560:938) - --- _ $ ..r-- 8,157,060 ; $ -------------•- . (5,506,016); _ REDLANDS - ---------•--------- ; $ : $ 4,024,374 -------•-------••-----~--- •- (1,358.227) . ..ti $ •---- .._ 4,326,202 ~ $ - - ~~,920,186~: RIALTO $ 4,944,007 ~ $ (1,668:603} ___SAN BERNARDINO ~ $ 11,117,117 ; $ _ - (3,752,027) - --- $____ 5,_3.14,808 ~ $ (3 587 495~~ -- ~•~~--~-`-•--"•''--'"-•" ' ~ $ 11,950,901 $ (8,066,858); _ TWENTYNINE_ PALMS $ 1,022:094 ; $ (344:957) T $ 1,098,75] ; $ (741,657; UPLAND - ; $ 3,668 978 -; $ (1,238,280) ` $ 3 944 151. $ (2,662 302), VICTORVILL_ E $ 3,316,038 $ (1 119,163) $ 3 316 038 : $ (2,238 326) YUCAIPA •-------- ---••------------•----- $ _3,126 748 $ - (1 055,278) _ $ 3 361 X54 , $ -- -------- (2,268 846 YUCCA VALLEY ;__$____ 1.292,461 $ - _(436,206) r r $ ---- --------- 1,389,395: $ - - (937,842); Count of SAN BERNARDINO : '- --- ~ ~ ~ CARLSBAD •--------••------=-•-- $ _ 4,694,826 ; $ ---------•---- (1,584,504) -- - --- ; $ ---•--------..~...- 5,046,938 $ ---- ---••--~ 3,406,683) ---CHULA VISTA--_----_-__•_--- -.-,_$~ 9:997:878 ,. $ (3,374.284) r $ "10,747,719: $ (7.254,710): CORONADO ------------------------- DEL M $ 1.914.574., $- -- (646:169) ~ $ ' _- 2,058,168-~ $ . (1.389,263; AR ELCAJON _ ___________________ :_$._---322197_ $ ___~_$___ 5,789,666 ; $ (108,742} (1,954,013) . .. $ ..... $ . ... 346:362 ~ $ ..... ... ....L.... 6,223,891 ; $ ..... (233,794~~ .._ ... 1 (4,201,126 ENCINITAS_-- $ 3,792 703- - $ - (1,280,038) -- r ; $ ....... ..r_. 4,077,156: $ (2,752,080): ESCONDIDO _________ __________________________ __;_$____7,564 626 , $ (2,553 062) -- -i $. _- 8,131:973 $ (5 489,082}; IMPERIAL BEACH ~ $ 1,740,077 ;- $ (587,276) $ - 1870,583 : $ - (1 262,643~~ -_.LA MESA - - ---------------- ---~-$ --_3.532,111--,- $ _ - (1,192,088) -- ; $ ... - - 3,797,020 ; $ .. (2:562,988); LEMON GROVE : $ 1,553,72.9 ; $ ------------•--------------------------•- -----••----- -- ~---- --- (524,384) .. r -> $- ........~---'-"~- -- 1,670,258 ; $ - (1,127,424): NATIONAL CITY -------------•-------------•---...-- OCEAN ' $ 3 506 ---;--_-.._ ~_.._>_703 $ (1,183,513) -- -4 $- -- -- 3,769:706 ` $_ - - -- "' _(2,544,551): SIDE $ 9:439,350 ; $ POWAY ~ $ 2 917 533 $ (3.185:781) (984 668) ~ $ ; $ 10,147,301 ~ $ (6,849,428) 3 136 348 ; , ; , SAN DIEGO _ ________________________________________$ 75:802,018 _; $ (25.583,181) SAN MARCOS - - - " -r--• ; $ '-" , , $ (2:117 035); -------•------.----- 81,487,170 ; $_ (55:003,839); -"--"'------~-- _______ _______________________________$____3.138:047 ; $- SANTEE -(1,059,091) -_ -: $- 3,373:401_; $_ (2,277,046; $ 3,469.368 _; $ (1,170:912} •---------------------------•- SOLANA BEACH ~ $ 887,481` ;, $ _ (299,525) -- -------•-----•------•-----•----------- --•---------....,.._.. ~ $ 3 729,570 ~ $ - '--••--- '------•--•~-----(2:517,460): - -'-' 954,042_ $ (643,978); ...~ $... VISTA -_"-_- --;-$-_.-5,081,282 ; $_- : (1,714:933) --- T $-_ .. -•- 5,462,378 ; $ - (3,687,105; County of SAN DIEGO ' ' - --- Source : JfaYe"GoritroReP i~nnual7ep'oris 3'VCF allocafion fables. c,ompufatrons by Col eman -s[dvisory- -Berner-" - - "' - - - - - -- ~ " VLF is amono fAe laroest sources of oenera! revenue for cities. Most crty oeneral revenue is spent on Dolrce and fir , 1oJan03 GaliforniaGityFinance.com page 10 of 15 VLF Losses Under Governor's Proposed Budget Jan 2003 FY02-03 estimated VLF Total Governor's (incl backfill) Proaosed Cut FY03-04 estimated VLF Total Governor's incl backtill~-~yProposed Cut - . ..~ SAN FRANCISCO ----• --------•-•- ~---- --•-•--------- ---r--- --------------~-• •--------•-----~ ESCALON $ 344,374 ; $ (116,227) r $ 370,202 ; $ (249,886); LATHROP ; $ 572,904 ; $ (193:355) r $ 615:872: $ (415,714: LODI : $ 3,722,870: $ (1,256,469) : $ 4 002 085 ' $ (2 701 4081' MANTECA $ ---------------------------•----._..._.. --••- 2,901,523: $ --------••--=---- (979,264 ---- ..) ~ $ ' 3,119,137 ~ $ (2,105 417): RIPON , $ 602,941 $ (203,493) .-- ---- _ f $ -------- •---..~--•--------'-----~ 648,162 ~ $ (437,509 STOCKTON ; $ -- ------------- - TRACY $ 14,729,521 ; $ - 3 04 (4,971,214) ~ $ 15,834,235 ; $ (10,688,109); ; - , 0,399 , $ (1 026.135) i $ 3 268.429 , $ (2 206 1901, County of SAN JOAQUIN ~: '~ ~ ----- ARROYO GRANDE $ -------•----;---- 958,339 _; $ _ -•------------ __ (323,440) - --r--• r $ -------••-----:--- 1:030:214 ; $ --------------: (695,395): ATASCADERO : $ 1,523 238 ' $ (514 093) ~---- • : $ _ ~___ 1,637,480: $ ________ _ _ (1 105 299' ~ , ; _-EL_PASO DE ROBLES ~ $ ... _ ...-- --- ~----- $ y 1,355,287 ~ $ •-------- -• '---- 762 526 $ --- (457.410) 353) (257 -; $ ______ ___ 1,456,934 ~ $ 819 715 _"-- -"- ---- (983,430; - ---- ------------------- ... --- , --- - - . --- - -•r $- : • $. --•- ----(553,308); ---MORRO BAY-_•-•---•.•--__---• -;•$-.- --_588:054 ; $ _ (198,468) - - -.} $. ._-_ 632.158 ; $ . (426,707) PISMO BEACH - ----.•--_-.• .,.$__- ---511,178 ;-$ -_-(172.523) - --` $- ----549:5]7 ` $ ---- (370,924); • SAN LUIS OBISPO Count of SAN LUIS OBISPO ~ $ 2,636,902: $ {889,955) _ ; $ 2:834:670-t $• --(1,913,402)1 ATHERTON------_-__••____-•__ ---------------- - -;•$_-- -_•448,819 -$_ -_-(151,477) - --`$_- ---482,481 L $ -325,675): _ BELMONT $ 1,440:045 _; $ (486,015) $ - _ 1,548,048 ~ $ --- (1,044,932)1 BRISBANE ---------------•------------•----- ; $ -,---•- 205 845 ~ $ (69 473) ------ -...-~ --•----- $ 221,284 ; $ r----------------- --- (149 367); ------ BURLINGAME $ 1,772,915 ; $ (598.359) - r $ . 1,905,884 ; $ _ _ _ - ------. (1,286,471); COLMA ' $ 82 842 ' $ (27 960) : $ - 89,056: $ -- (60 1131: -DALY CITY _ EAST PALO ALTO - - -•----------------- $ 6:226:108 $ (2,101,312) ; $ 1868 926 , $ ' (630 763 - -•--------- -- ) _ _~_ $_ _ ' $ 6_,_6.9.3_,0__66 ~ _$_ • - ~ - - _ ~ - 2,009,096 ; $ _ (4,517,8191 - (1 356 140); STER CITY ----; -...--- - $ 1,850,386: $ (624:506) - - -- ; $ ..r .... 1,989,165 ; $ ............ . , (1,342,686); HALF MOON BAY ..---•----------------••----...-----•- : $ -~----•- 673,229: $ -------...._,_...... (227,215) . _-~ $-- .'_-• --- 723,721 ~ $ _- -•-' (488,511: HILLSBOROUGH MENLO PARK ~ $ 695,427 ~ $ (234,707) ; $ 1 900 080 ; $ (641 277) ~ $ r $ - ----- 747,584 ~ $ (504 619~~ 2 042 586 ; $ 1 378 74 ; MILLBRAE , , - : $ 1,348,344 ; $ . (455,066) > $ , , 1,449,470: $ ( , , 5 •-•- ~978,392~; PACIFICA PORT _ : $ 2,525,273 $ (852,280) ~ $ 2,714,669 ` $ (1,832,402: OLA VALLEY ~ $ 279,083 ~ $ (94,191) ~ $ 300,014 ~ $ (20~,509)~ __ REDWOOD CITY _ -__.-_--•.___-• ~ $ _~- •_-- - 4,541,177 ; $ •______- •- __--- - - (1.532,648) ~ $ -_"-' 4,881,766 ; $ (3 295,192); SAN BRUNO : $ , 2,509,715: $ (847,029) - -- -- $ . -"-'----"'-'---•- 2,697,944 ; $ (1,821,112); SAN CARLOS SA $ 1,733,071: $ (584:912) i $ 1,863,052 ~ $ (1,257,560), N MATED $ _ SOUTH SAN FRANCISCO , $ -__•-•_.--•-____ _.._''_".. 5,628,056-; $ 3 682 -'--- ,936 $- (1,899:469) (1,242:991) ~__$ __~ _.- $ .. 6,050,161 ~ $ (4:083,8581 •••-•---•'--'`-- 3,959,157 ; $ .2 672,4311; WOODSIDE -----------------•------------.._..._..:_$... _.340.313 $ . (114,856) ..... ........ .. r__._ .r$ "" -. ___._.... __.. 365,836 ~ $ '--"' : (24 9). 6,93 Count of SAN MATED --'----'--- . "'- "'San Francisco city and county receives shares as both city and county. ; Source: State ControllerAnnua! reports & VLF allocation tables. Computations by Coleman Advisory Services ---•------------•--------•---------------------------•-------------- ----•------ ' _ g -- VLF is among the lamest sources of general revenue for cities Most city enera! revenue is soent on oolice and frre~ ' 1oJan03 GaliforniaGityFinance.com page 11 of 15 ,,.•••• VLF Losses Under Governor's Proposed Budget Jan 2003 ;FY02-03 estimated FY03-04 estimated VLF Total Governor's VLF Total Governor's (incl backfill) ;Proposed Cut --.- (incl backfill) ;Proposed Cut -. ~.~_. ------- _- ~. ~ r ~ $ 272,656 ; $ (92,022} ---`$ __-_-293:105 ~ $ (197,846; CARPINTERIA GUADALUPE ~ $ $ _ 906,246 ~ $ 385,387 ; $ (305,858) , (130 069) $ ~ $ -__-_ 974,215 ~ $ (657,595~~ 414 292 ~ $ (279 647); LOMPOC $ 2,566,351 $ (866:144) $ 2,758,828 $ (1,862 209): SANTA BARBARA ~ $ 5:498:077: $ (1 :855,601) ` $ 5:910:432 ; $ (3,989,542~~ SANTA MARIA ~ $ 4,302 566 ~ $ (1 452.116) ~ $ 4 625 258 ~ $ (3,122,049) SOLVANG ~ $ 319,217 ; $ (107,736) ----- f $ 343,159 ~ $ (231,632) Count of SANTA BARBARA --- --- ----------- ~--- --------------- - r--- -- __ CAMPBELL CUPE ~ $ 2,403,677 ; $ (81],241) $ __2,583,953_ $ (1,744,168) RTINO $ 2,988,480 ; $ (1,008,612) ; $ 3,212,616 ; $ (2,168,516); GILROY ___________________________•__---____ -_;_$_ 2,334,744-;.$ _ (787,976) -- r--- ---T$- ------------------ _-2,509,849 ; $ -- -, (1,694,148: __LOS ALTOS __ _ __ _ _ _______•_-_._____ LOS ALT .;_$_ __-1:722877 ,_$ __..(581,471) .--`$• _ ._1:852093 ~$ - __(1,250163; " OS HILLS ~ $ 517,102 ~ $ -------------•------._...--------•-----.---------•--------'--- _LOS GATOS ; $ 1,830,204 ; $ ----174,522) (617 694) ---L $- r $ -- 555:884 ~ $ 1 967 470 ; $ - __ (375,222); 1 32 ILPITAS $ 3,909.855 ; $ . _ _(1,319,576) ~ r $ . , 4,203.094: $ ( . 8,042); ~2:837,088~; MONTE SERENO $ 208 244 $ (70,283) MORGAN $ _ 223 863: $ _ - (151 107: HILL $ 1,917.703 $ (647,225) _ MOUNTAIN VIEW $ _4:546 210 _ $ (1,534,346 - ~ __~ $_ - - $ __2,_0.6__1_,5__30__ $__ ~ ~ ~~ 4,887,175 $ _ (1.391,533) - - (3,298,843) PALO ALTO --------•------------•---------------- $ --- -- , 3,687,769 ; $ -----•--------~---• _ (1,244,622 •- -- - ) _ --r--~ .__> $ ----•--~-~-~--~~~- 3,964:352 ~ $ -- (2,675,937): ___SAN JOSE ; $ 55,853,067: $ (18,850,410) _ : $ ---`--- _ - - 60,042,047: $ - -- (40,528,382; SANTA CLARA __.__ ARATOG _;_$_ 6,208,335 $ --~ (2,095,313) " $ -------------`-- 6,673,960 ; $ (4,504,923) A _____ _ __ _ _______________________ _~-$__ .-1,945,167 -$_ -_-(656:494) ; $ 2,091:055 ~ $ (1,411,462 -__SUNNYVALE--- - - - --------- ---g-_ .-7,951,988 ;-$ (2,683,796) _ -_-T $- - - 8,548,387 : $ (5,770,161): Count of SANTA CLARA - - _ ~ ------- CAPITOLA ~ $ b98,251 _; $ (235:660) ~ $ 750,619 ; $ 506,668); SANTA CRUZ $ 3.356.349 ; $ _ (1,132,768) ' $ 3,608,075: $ (2,435,450): SCOTTS VALLEY $ 665 274 ; $ . _ (224 530) $ --`'-' 715,169 $ -" ' _ (482,739~~ WATSONVILLE _ _ _ -_-_.__ -$_- Count of SANTA CRUZ _-2,287.292 _,- $ - _-_ (771,961) -""'---`------- -- _--;• $__- 2,458,839 ~ $---(1,659,716) - .. _r..__.. _.... . . ____ ANDERSON ___ ___ ______: $_ ~ ~~ ~ _ ____________ ~__. _ _ 537,540_; $ ~ _.. __.. __. ____ (181,420) _..r.._ `$ ~ _.__________. _._.__ 577.855 `$ _______.___... (390,452; ._ REDDING $_ 4,759.267 _; $ - _ (1,606,253) - ; $ -- 5,116,212 ~ $ ` X3 453,4431; -__SHASTA LAKE- -__ ___ __ __ _ _ - ~ - - ~ $ ------ 858,262 ; $ --------------,-__- _-• (289,664) ` ~~~-~---- -"""' --"- __-' $ 922,632 ; $ --'--" : - (622,776); County of SHASTA '-------•---- --- ---------~---- -------------- ---r---- LOYALTON ••--•----•-------=---- ..-------•------------------•-----......x.$..._...56:766 ; $ Count of SIERRA -, --• ---------•---- (19,159) ------------•- ---~------•----------~---- $ 61,023 ~ ---~- ---------------= $-- -•-----------~ (41 19 ---._..:_..~1, ource: State ControllerAnnua! reports 8 VLF allocation tables. Computations by Coleman Advisory Services VLF is among the largest sources of oenera! r venue for citi s Most city genera! revenue is spent on police and fire 1oJa~03 GaliforniaGilyFinance.com page 12 of 15 VLF Losses Under Governor's Proposed Budget Jan 2003 FY02-03 estimated FY03-04 estimated VLF Total Governor's VLF Total Governor's (incl backfill) ;Pro osed Cut (incl backfill) ;Proposed Cut DORRIS . ............ ....~.... $ 47:631 $ ...__.... _.•.. (16,076) __ r._ .~ $ ........_.__.... __ 51:204 ; $ ....__....... __. (34,562; _ DUNSM_ U_ IR ~ $ 132,088 $ (44:580) ETNA $ 43 ] 76 ; $ (14 572) $ ; $ _ 141 995 ~ $ (95,84b~j 43 176 ; $ 2 , : , ( 9 144 -FORTJONES•-..--__--•---.•--_;_$--•._-_35.980 ;-$ (12,143) r$ -- 38,678: $ (26,108: MONTAGUE ______________ ------------------ ________$ __-_-_ 88,324.- $. - ._-• (29:810) ---~ $ .•_--- 94 948 ` $ ----.- (64,090~~ MTSHASTA - --------------------------- ;.$.._.__221:425 ;_ $- TULELAKE ~ $ 62 482 ; $ --_. (74,731) (21 088) $ $ •"---- - 238,031 ~ $ ~160,671~1 67 169 ; $ , WEED --__;-$ "- 195,231 . $ - , -.-- (65,891) --_> $ , -____ 209,874: $ (45,339 (]41,665: YREKA _ __-__. •._-__;_$__"---453,881 ; $- " (153,185) "-_`$ --_-_487,922 ~ $ - (329,348; County of SISKIYOU - _--_ ----- BENICIA _• - ---- --------- -- ----$_-__1,728,866 ; $ - - - - ~ - ~ (583:493) ~--~ r $ 1,858,531 $ (1,254,509): DIXON --- -------•--------------------- : $ 908,762 ; $ ------------------•----.,.._. ... (306:707) . "_. ---~ $- _- ~ - ---- 976,919 ~ $ - - ' 659,4201: FAIRFIELD RIO VISTA _; $ 5:532,047 ; $ 270716 $ $ (1,867,066) 367) (91 - - $ 5,946,951 ~ $ --------------------~... 291 019 $ ---- (4,014,192~~ -- - ___••_________•_•___ ----- ----- - -_,. ___._ _;_ _ . __.._ .__ $_ , .; .._. (196438; SUISUN CITY_ _ ...... ...................... . - ~ . ....:.$____1:599:846 ; $- ~ ~ -(539,948) ; -.-~$. . -- 1,719.834 ; $ .__ •---- (1,160,888): VACAVILLE _ _ _ __ __ _____________________ •_-_ -;-$_•-_5,346,291 $_ - (1,804,373) ---~ $- _ - 5,747.263 ~ $ -----•---~ (3,879,402~~ ---VALLEJO ------------------ Count of SOLANO -----" ;-$- _ 7,070:590 $ (2,386.325) ~ $ ...: ... - - 7,600,885 ~ $ ..............~_.. -- _ (5:130,597; CLOVERDALE COT - ------------•---~---- $ 357,293 ~ $ -- ----------- - (120,587) ---r--- L $ --------------:..- 384,090-~ $ ------•-------~ (259,261; _ _ ATI HEALDSBURG _ _ • - ----- --- -------- -- -- --- $ 405:967 ; $ (137,014) $ 614388 $ (207,356) - -- ---------- - ; $ --- ~- r $ 436,414 ~ $ -----~~--~---~`_-' 660,467 ~ $ (294,580~~ ~--' 815); (445 PETALUMA ------~ -- - _; $ 3.033,581 $ --- (1,023,834) - - -- - $ --'-"- ---- - .3,261,100 ; $ -~"--~--~- , ---- (2,201,242 ' ROHNERT PARK --------------------------------- : $ 2,414,312 ; $ -------------------------,._..... (814:830) . ..L $- -~~"--' -- 2.595,385 ; $ --"'--'--" -' (1.751.885: SANTA ROSA ~ $ 8,382,353 $ (2,829,044) SEBASTO POL $ 477 761 $ (161 244) $ $ 9,011,029 ~ $ 513 593 $ (6:082,445~~ _ - ---- SONOM , ------:- : --~--• , ..............•--- (346,675 ---• ~ $ 565 740 $ A ---- --- - -- -----"-- (190 938) . -"^ $_ _--_ 608,171 ; $ , (410,515: WINDSOR $ 1:252.335 ; $ (422.663) ; $ _ - 1,346,260: $ --_ ~908,725~: Count of SONOMA ~ -- ---- --•----- ~ - CERES - --------------- - $ 1:950,882 ;-$ (658,423) - - } $ 2,097,199 ; $ (1,415,609; HUGHSON $ 217 269: $ (73.328) $ 233 564 $ (157,656): MODESTO-_-_.----"-------------,-$-- 11,166.731 $ -- ------------- (3,768,772} _ --; $. 12,0(;4,236 ; $ (8,102,8601 NEWMAN D ~ _$ 363 150 _ $ _ (122,563} - $ -- " - 390 386 $_ {263,510) OAK ALE --:-$____"-880,385 _,- $ _ - (297,130) . ~ -_> $-. ~ _ --- 946 414 ~ $ _ (638,829); PATTERSON RIVERBANK : $ 625,756: $ - 603 762 - (211:193) : $ --~---- _ 672,687: $ -------------~---- ___ (454,064); --- ---.. -- ------------------------------- TURLOCK •-- ------------------------------ W . -----~-$------ ;-$-- ~ $ 3,160,728 ; $ ------- ------------ -- ,•---- - - --(203:770) -----) (1,066,746 - - --'-$•---.649,044 ~ $_- _; $ 3,397,783 ; $ . r----------------- ---(438,105): -'-'-'."' (2.293,504); ATERFORD ---------------------------•----.. ...._:.$--..._400.366 ;-$-- --(135:124) _ _-}$-- --•-- 430:394:$ - - . (290,5161: Count of STANISLAUS ~ __ -- ... ---- ----. _..ti .... Source: State Controller Annual reports & VLF allocation tables. Computations by Coleman ' .................. Advisory Services .............• _ VLF is amono the /araest sources of general revenue for cities Most city genera! revenue is spent on police and fire ~ 1 oJan03 GaliforniaGityFinance.com page 13 of 15 VLF Losses Under Governor's Proposed Budget Jan 2003 ;FY02-03 estimated FY03-04 estimated VLF Total Governor's VLF Total Governor's (incl backfill) Pro osed Cut (incl backtill) ~ Proposed Cut LIVE OAK ________ ____ - --------•--...--- ~ ... __ ; $ 299,210 ; $ - ............... (100,984) . ..r-----------------~-- ` $ 321,65i ` $ --...------•---~ (217,114); YUBA CITY $ 2.111 278 ; $ (712,557) ; $ 2 269 624: $ (1.531,9961 Count of BUTTER CORNING --•-----------•-- ~--- $ 378:943 $ ---•----------- (127,893} - --r-------.....-----:.. : $ 407,364: $ ..----------- -~ _(274,970) RED BLUFF TEHAMA ~ $ 822,295 ~ $ ; $ 26 480 $ (277,525) (8 937) ~ $ 883,967: $ (596,677~~ $ 28 466 ; $ __ _______--- - - ---- Count of TEHAMA , ----------- •--------•-- -- ; - _-----. , r - , --------------.--- (19,215~~ ------ Count of TRINITY 1 ' DINUBA $ 929,030 ; $ (313:548) ~ $ 998,707 ; $ (674,127}; EXETER ____-_____;_$_ ___ 515:954N $ (174,135) : $ 554,651 ~ $ (374,389): FARMERSV_ ILLE $ 455 711 $ (153,803) LINDSAY $ 539 897 ; $ (182 215) ; $ 489 889 ~ $ •--~•--~- --•--`--- $ 5 8 0 3 89 ; $ _- (330,6751 "~-- , ------------------------------------•--,----...--------•--~ --- . --- ~ _ _ _ . . _ , . __ _ _ ~- -• - (391,762; PORTERV_ ILLE - - ------•- $ 2,256,918 ; $ ---------------•---------•-~---- (761:710 ---- ) - ~ $•--2:426:187 ~ $ ""' --~- (1:637,676: TULARE .____._ _ __•_••_---____•______ VI __________$ __2.256,437 -$• ---(761,548) _ - - _-ti$...2,425:670 ` $• -_ _ (1,637,327; ~- SALIA ~ $ 6 329 649 ~ $ •-----••----•------•--•--•-•----• ......:....... ~...-=----:---- WOODLAKE ~ $ 376 180 $ 2 136 • ~-'----2257) (126 961) - --~• $_ 6:804:373 ~ $ $ 404 393 $ _ X4,592,9521; _ , ----------y ------------ - - - - - Count of TULARE , ---- ----- - r , _ _ _ (272,966; - --------------••--~---- -------------- - --r------------ _SONORA________________ County of TUOLUMNE •--_-••-•,_$-.-_-•266.327 -$- -----(89,886) ; $ 286,302: $ --~ ---"--"""""'`--- ~193,254~~ '--- '-'---•- _CAMARILLO FIL --------------•-- ~---- ; $ 4:030:168 ; $ -----------•-- (1,360:182) - --T-----------------~--• ~ $ 4,332,430 ; $ --------------~ (2.924,390), LMORE _ _MOORPARK __---_•--•__ j $ 733 487 $ ---- $ 1 841 946 $ ___-~___________ ______,____ (247 SS2) --_ (621 657) : $ 788 498 ~ $ -`-" $ 1,980,092 ; $ --- ---------- 532 2361 --" (1,336,562~~ OJAI $ 496,641 $ (167.617) r ----------- > $ 533:889: $ -- (360,375; OXNARD- ---- --------•_ PORT ___-----;-$----9:562,541 -$- _(3,227.358 } -- -~ $-- i~,279,731 ` $ - ~6:938,818~ •HUENEME - - - -•- SAN BUENAVENTURA _ ~ $ 1,352,738 _: $ -•- --._:...-- •---------- '---- ; $ 6 120 657 ; $ -•. (456:549) (2 065 722) - ,_ $__ 1,454,194: $ ~981,581~; ~~---•~'----'-`'••-"' $ 6 579 706 : -----•---•--------------•------ ____ NTA PAULA__ , , -------•,-------------- -- ---- $ 1,634,048 _;_ $ , , - (551,492) -- . , _ $ -~ $ 1 756,602: $ ' ----- '---- (4:441 302): (1,185 706; ' SIMI VALLEY ____ "~-HOUSAN ___ : $ __ 6,844 360: $ ..__,. -- - • (2,309.972) -. ------•--- -` $_-• 7,357.687-~ $-- .--- ---'---- .4,966,439), D OAKS County of VENTURA : ~ $ 7,446,999 ; $ (2,513,363) ; $ 8,OOS,S24 ~ $ (5,403,729~~ "' ""-""'-"'--~ ---•- __ Source:- State Controller Annual reports 8 VLF allocation tables. Computations by Co leman Advisory Services L is amono the largest sources of oeneral revenue for cities Most city oeneral revenue is spent on police and fire. • 1oJan03 GaliforniaGityFinance.com page 14 of 15 VLF Losses Under Governor's Proposed Budget Jan 2003 ;FY02-03 estimated FY03-04 estimated VLF Total Governor's VLF Total Governor's _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ;_(incl backfill) ;Proposed Cut I (incl backfill) ~ Proposed Cut ~ ~ ~ ~ DAVIS ; $ 3,349,155: $ (1,130,340) WEST SACRAMENTO : $ 2,195,862 ~ $ (741:104) WINTERS ~ $ 319,865 ; $ (107,955) WOODLAND : $ 2,746,641 ; $ (926:992) Count of YOLO ~ -• MARYSVILLE ; $ 781,844 ; $ (263,873) WHEATLAND $ 121,608 ; $ (41,043) County of_YUBA ; 1,639,812,362 ; (553,436,680 _ : $ _ 3,600,342: $ _ (2:430,231): $ 2,360,552: $ (1:593,372) ___r $ 343,855_ $ _ (232,102) _ ___ ____ ___T $ _ 2,952,639: $ (1:993,031: $ 840,483 ; $ (567,326); ___} $_____ 130,728_: $__ ____(88,242; _1,761,735,752 ############; Notes: Source: State ControNerAnnua! reports & VLF allocation tables. Computations by Coleman Advisory Services : 'VLF is among the lamest sources of general revenue for cities Most city genera! revenue is spent on police and fire. , Assumes current law as to VLF allocation. o Includes additional special VLF allocations for lowlno property tax cities. 1oJano3 GaliforniaGityFinance.com page 15 of 15