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Fiscal Year 1983-1984ANNUAL BUDGET FISCAL YEAR 1983-1984 t ANNUAL BUDGET ' DETA IL 1983-84 ' CITY OF ROSEMEAD 1 t FISCAL ' BUDGET ' 1983-84 1 1 G.H. "PAT" CLEVELAND MAYOR ' ' GARY A TAYLOR MARVIN J. CICHY MAYOR PRO TEM COUNCILMAN 1 ' JAY T. IMPERIAL LOUIS TURY, JR. COUNCILMAN COUNCILMAN ' FRANK G. TRIPEPI CITY MANAGER 1 1 Sirs: Submitted herewith for the Council's consideration is the proposed Annual Budget for fiscal year 1983-64. This document proposes expenditures of $11,331,041, with a projected transfer of $174,797 to other fund balances. In some instances, such as public safety, recreation and street improvements, an increase in projected levels of service has been provided, however, in no case has there been any cut in the level of services. Our recommended figures have only been put forth after careful consideration has been given to State and Federal cutbacks. ' We are hopeful that this document accurately reflects the Council's policies, and contributes to the enhancement of the environment for all those who live and work in Rosemead. I wish to thank the Council for its careful deliberation and guidance in assisting us with the financial planning of this document. We will continue with the financial operation and delivery of local services to the community and, with the Council's assistance, improve our financial condition. I wish to thank all the key members of my staff who had a hand in assisting me in the preparation of this document. Respectful submitted, 1 r ' FRANK G. TRIPEPI City Manager ' FGT:jg ' MAYOR: am. "PAT CLEVELAND MAYOR PRO TEM: GARY A. TAYLOR COUNCILMEN: MARVIN J. CICHY JAY T. IMPERIAL LOUIS TORY, JR. W I Honorable Mayor and Members Rosemead City Council Re: 1983-84 Budget Document Ar,*NUAL BuuVC I DETAIL 1983-84 TABLE OF CONTENTS Table of Contents Budget Summary (Where Rosemead Gets/Spends Its Money) Appropriation Limit Statement of Fund Balances Estimated Revenue Expenditure Appropriations by Function Expenditures by Category Chart of Accounts GENERAL GOVERNMENT ACCOUNT NUMBERS City Council ...............................................................4100 City Administration ........................................................4110 City Clerk .................................................................4120 Finance ....................................................................4130 City Treasurer .............................................................4140 City Attorney ..............................................................4150 Personnel ..................................................................4170 General Government Buildings ...............................................4180 Community Promotion ........................................................4200 City Garage ................................................................4240 Appropriation Reserve ......................................................4250 I 1 AlMFMUJ4 . ovuVL I DETAIL 1983-84 PUBLIC SAFETY Law Enforcement ............................................................4300 Emergency Medical ..........................................................4310 Animal Regulation ..........................................................4330 Street Lighting ............................................................4340 TRANSPORTATION Construction - Streets & Highways ..........................................4500 Traffic Administration .....................................................4510 Construction - Traffic Signals .............................................4530 Maintenance - Street & Highways ............................................4600 Maintenance - Traffic Signals ..............................................4630 Maintenance - Trees & Parkways .............................................4640 Maintenance - Signs & Striping .............................................4650 Public Transit .............................................................4660 COMMUNITY DEVELOPMENT Planning ..................................................................4700 Building Regulation ........................................................4710 Engineering ................................................................4720 Redevelopment ..............................................................4730 Community improvement ......................................................4740 CDBG .......................................................................4750 PUBLIC HEALTH Solid Waste ................................................................4780 ANNUAL auuVL I DETAIL 1983-84 CULTURAL & LEISURE Parks and Recreation Administration ........................................4800 Parks ......................................................................4810 Recreation .................................................................4820 Aquatics ...................................................................4830 Fee & Charge - Recreation ..................................................4840 Fee & Charge - Aquatics ....................................................4850 Dinsmoor Heritage House ....................................................4870 Park Projects ..............................................................4880 ANNUAL BUDGE] DETA IL 1983-84 CITY OF ROSEMEAD BUDGET SUMMARY PROPOSED EXPENDITURES Personnel .........................................1,267,279 Operations ........................................5,498,733 Capital Outlay ....................................4,565,029 TOTAL EXPENDITURES ...............................11,331,041 ESTIMATED RESOURCES Total Revenue ....................................11,505,838 Transfers to Fund Balances 174,797 Appropriated Revenues ............................11,331,041 ANNUAL BUDGET DETAIL 1983-84 BUDGET SUMMARY WHERE ROSEMEAD GETS ITS MONEY Projected Budgeted Increase 1982-83 1983-84 (Decrease) SALES AND USE TAX 1,880,340 1,974,357 94,017 GAS TAXES 551,960 592,263 40,303 FAU - STREET CONSTRUCTION GRANT - 0 - 496,666 496,666 CONTRIBUTIONS - REDEVELOPMENT 1,788,431 1,730,372 (58,059) MOTOR VEHICLE LICENSE FEES 843,000 912,249 69,249 REVENUE SHARING 708,432 722,816 14,384 CDBG GRANT 470,886 1,736,532 1,265,646 VEHICLE CODE FINES 320,100 342,180 22,080 OTHER STATE SUBVENTIONS 231,272 219,686 (11,586) SPECIAL TRANSPORTATION TAX 239,140 305,084 65,944 FRANCHISE FEES 243,756 267,288 23,532 INTEREST 960,000 779,000 (181,000) OTHER REVENUE 962,996 1,427,345 464,349 Total 9,200,313 11,505,838 2,305,525 WHERE ROSEMEAD SPENDS ITS MONEY GENERAL GOVERNMENT 894,436 951,763* 57,327 PUBLIC SAFETY 2,318,679 21515,927 197,248 PUBLIC WORKS 2,483,352 3,974,979 1,385,427 COMMUNITY DEVELOPMENT 881,418 2,521,033 1,639,615 HEALTH 30,897 33,059 2,162 PARKS & RECREATION 1,176,352 1,334,280 157,928 Total 7,785,134 11,231,041 3,439,707 *Excludes Appropriation Reserve HrvrouhL ouvvC I DETA IL 1983-84 GANN INITIATIVE APPROPRIATION LIMITS Total Appropriations 1978-79 10,052,215 Carry-over Appropriations 1978-79 (638,304) Appropriations Subject to Limit 9,413,911 Less Non-Tax Proceeds (2,415,574) 6,998,337 *Plus Excess Fee Cost (Building Regulation) 167,997 Base Appropriation Limit 1978-79 7,166,334 Cumulative Growth Rates Since 1978-79 Fiscal Year: 1982-83 48.60% 1983-84 54.89% Appropriation Limits: 7,166,334 7,166,334 X 1.486 x 1.5489 10,649,172 1982-83 Limit 11,099,935 1983-84 Limit 11,961,789 Appropriations 11,331,041 (5,062,228) Non-Tax Proceeds (7,274,317) 6,899,561 Subtotal 4,C56,724 162,363 Excess Fee Cost 119,473 7,061,924 Appropriations 4,176,197 Subject to Limit * Excess fee cost includes fees collected which exceed the identifiable cost of providing a city service. Items are only included wh en their fees exceed their cost in that particular year. Items include but are not limited to building permits, business licenses, Recreation Services, occu pancy permits, etc. ANNUAL BUDGET DETAIL 1983-84 CITY OF ROSEMEAD SCHE DULE TO CATEGORIZE REVENUE SUBJECT TO GANN INITIATIVE Per Audit Estimate Actual Proceeds from Taxes 1978-79 1982-83 Sales and Use Tax $1,471,567 $1,880,340 Franchise Tax 129,019 215,641 Real Estate Tax 29,789 16,033 Street Lighting District 74,034 157,844 Motor Vehicle License Fees 591,592 843,000 Off Highway Vehicle Licenses 657 681 Alcoholic Beverage Fees 19,031 12,750 Trailer Coach Fees 4,241 1,240 Transient Occupancy Tax 85,803 121,300 Cigarette Tax 123,020 122,600 Highway Carriers 5,926 10,681 Vehicle Abatement 1,700 - 0 - State Bail-Out-Funds 30,760 - 0 - Interest Earnings on Tax-Proceeds 143,018 432,000 Financial Aid to Local Agencies - 0 - 84,560 Special Transportation Tax - 0 - 239,415 Tax Proceeds 2,710,157 4,138,085 Non-Tax Proceeds 2,415,574 5,062,228 Total Revenue 5,125,731 9,200,313 Estimate 1983-84 $1,974,357 237,205 16,500 161,000 912,249 723 17,033 2,000 122,500 119,122 10,681 500 - 0 - 280,440 72,127 305,084 4,231,521 7.274.317 11,505,838 CITY OF ROSEMEAD STATEMENT OF FUND BALANCES 1982-83 FUND NO. FUND 6/30/82 FUND BALANCE ESTIMATED REVENUE TOTAL RESOURCES AVAILABLE ESTIMATED EXPENDITURES FUND TRANSFERS 6/30/83 PROJECTED FUND BALANCE 01 General Fund $7,049,525 $6,784,175 $13,833,700 $5,597,502 (139,449) $8,096,749 02 CDBG Fund - 0 - 470,886 470,886 470,886 - 0 - - 0 - 11 Traffic Safety - 0 - 191,600 191,600 191,600 - 0 - - 0 - 12 Revenue Sharing - 0 - 708,432 708,432 708,432 - 0 - - 0 - 21 State Gas Tax 2106 - 0 - 235,920 235,920 143,159 - 0 - 92,761 22 State Gas Tax 2107 - 0 - 309,440 309,440 303,060 - 0 - 6,380 23 State Gas Tax 2107.5 - 0 - 6,600 6,600 6,600 - 0 - - 0 - 26 County Aid to Cities - 0 - 47,771 47,771 66,896 19,125 - 0 - 27 Grant Sidewalk Constn. 6,827 25,117 31,944 42,588 10,644 - 0 - 28 Public Transit Fund - 0 - 239,415 239,415 38,643 - 0 - 200,772 88 State Park Grants - 0 - 4,532 4,532 8,756 4,224 - 0 - 89 Park Development Grant - 0 - 18,581 18,581 18,581 - 0 - - 0 - 91 Lighting District - 0 - 157,844 157,844 263,300 105,456 - 0 - TOTAL $7,056,352 $9,200,313 $16,256,665 $7,860,003 - 0 - $8,396,662 CITY OF ROSEMEAD STATEMENT OF FUND BALANCES 1983-84 FUND NO. FUND 6/30/83 FUND BALANCE ESTIMATED REVENUE TOTAL RESOURCES AVAILABLE ESTIMATED EXPENDITURES FUND TRANSFERS 6/30/84 PROJECT FUND BALANCE 01 General Fund $8,096,749 $7,728,532 $15,825,281 $7,230,369 (435,936) $8,158,976 02 CDBG Fund - 0 - 1,736,532 1,736,532 1,736,532 - 0 - - 0 - 11 Traffic Safety - 0 - 201,180 201,180 201,180 - 0 - - 0 - 12 Revenue Sharing - 0 - 722,816 722,816 722,816 - 0 - - 0 - 21 State Gas Tax 2106 92,761 186,678 279,439 562,612 283,173 - 0 - 22 State Gas Tax 2107 6,380 399,585 405,965 424,759 18,794 - 0 - 23 State Gas Tax 2107.5 - 0 - 6,000 6,000 6,000 - 0 - - 0 - 26 County Aid to Cities - 0 - 48,000 48,000 48,000 - 0 - - 0 - 27 Grant Sidewalk Constn. - 0 - - 0 - - 0 - - 0 - - 0 - - 0 - 28 Public Transit Fund 200,772 305,084 505,856 93,373 - 0 - 412,483 88 State Park Grants - 0 - - 0 - - 0 - - 0 - - 0 - - 0 - 89 Park Development Grant - 0 - 10,431 10,431 - 0 - (10,431) - 0 - 91 Lighting District - 0 - 161,000 161,000 305,400 144,400 - 0 - TOTAL $8,396,662 $11,505,838 $19,902,500 $11,331,041 - 0 - $8,571,459 ANNUAL BUDGET DETA IL 1983-84 CARRY OVERS The following appropriations, included in the 1982-83 Budget, will not be expended as of June 30, 1983 they are, however, necessary to the operations of the City. Recognizing the fact that appropriations normally lapse at the end of a fiscal year, and in order that these appropriations remain available, they are hereby appropriated (or carried-over) for fiscal year 1983-84. Account Description Amount 01-4500-927 Rosemead Boulevard Beautification $209,013 01-4500-958 Stingle (Garvey/South Terminus) 112,919 01-4500-962 Del Mar Avenue (Hellman/Highcliff) 443,333 01-4500-977 Eckhart (Hellman/Artson) 49,203 01-4500-978 Fern (River/Stingle) 104,368 01-4500-979 River/Stingle/Fern Drain 126,613 01-4500-980 Whitmore (Del Mar/Alhambra Wash) 180,838 01-4500-981 Hellman (Del Mar/Walnut Grove) 174,944 01-4500-982 Kelburn (Hellman/Dorothy) 76,538 01-4500-983 Dorothy (Del Mar/Kelburn) 147,609 01-4500-984 Brighton (Hellman/Dorothy) 43,736 01-4500-985 Lafayette (Hellman/Artson) 54,670 21-4500-974 Earle (Marshall/Norwood) 25,333 21-4500-975 Chariette (Marshall/Olney) 67,428 01-4530 Traffic Signals 131,800 01-4650-916 Entry Signs to City 18,000 TOTAL CARRY-OVERS $1,966,345 The above carry-over appropriations will designate portions of the City's fund balances in the following funds at June 30, 1983. General Fund Designated Fund Balance $1,873,584 State Gas Tax 2106 Designated Fund Balance 92,761 $1,966,345 These designations will be noted in the City's Annual Financial Report. ANNUAL BUDGET 'DETA IL ESTIMATED REVENUE 1983-84 1981-82 1982-83 Actual Estimated Account Description 01-GENERAL FUND 3912-000 Maintenance District #1 3913-000 Real Estate Transfer Tax 3914-000 Trailer Coach Fees 3915-000 Sales Tax 3916-000 Franchise Fees-Utilities 3917-000 Franchise Fees-Rubbish 3918-000 Transient Occupancy Tax 3920-000 Business License Fees 3924-000 Building Permit Fees 3934-120 Rehabilitation Permit Fees 3924-130 Occupancy Permit Fees 3927-000 Industrial Waste Fees 3928-000 Special Permits 3931-000 Court Fines 3932-000 Parking Citations 3940-000 Interest Earninqs 3943-000 Property Rental 3952-000 Filinq/Certification Fees 3953-000 Environmental Impact Reports 3955-130 Tentative Map Fees 3955-131 Development Review 3955-132 Final Map Fees 3955-160 Public Work Permits 3956-000 Street Assessments 3957-000 Ambulance Collections 597 16,536 4,746 1,914,550 177,002 26,513 123,813 35,704 288,363 2,096 8,983 4,939 1,326 46,638 14,984 1,047,321 1,527 4,080 8,706 185 2,850 1,560 0 - 99,701 1,810 600 16,033 1,240 1,880,340 215,641 28,115 121,300 26,000 200,900 1,375 6,200 5,590 1,490 20,500 108,000 960,000 1,650 3,825 800 550 8,415 4,550 10,665 94,973 2,830 1983-84 Budget 600 16,500 2,000 1,974,357 237,205 30,063 122,500 32,000 175,000 1,250 7,130 6,150 1,640 21,000 120,000 779,000 1,650 4,625 1,500 1,100 16,830 9,100 16,000 482,124 300 ANNUAL BUDGET DETAIL 1983-84 1981-82 Actual Account Description O1-GENERAL FUND 3958-000 3959-000 3960-000 3960-411 3960-412 3960-413 3961-000 3962-000 3963-000 3964-000 3969-000 Rubbish Collection Service Charqes Recreation Fees Class Registration Fees Adult Sports Fees Excursion Fees Pool Admission Fees Pool Rental Building & Field Rental Swim Lesson Fees Dial-A-Ride Program 3970-000 Repairs to City Property 3971-000 Sale of City Property 3972-000 Contributions/Redevelopment 3973-000 Contributions/Non-Government 3975-000 Other Revenue 3976-000 Special Community Events 3978-000 Financial Aid to Local Agencies 3979-000 Vehicle Abatement 3980-000 Alcoholic Beverage Licenses 3981-000 Motor Vehicle License Fees 3982-000 Ciqarette Tax 3983-000 Highway Carriers 3989-000 Off-Highway Vehicle Fees 1982-83 1983-84 Estimated Budget 2,178 10,800 8,000 - 0 - 20,775 21,815 520 1,015 1,000 21,619 41,250 52,700 26,763 51,000 92,120 8,902 17,000 17,830 13,262 33,600 40,100 203 1,880 1,500 4,940 5,630 5,500 5,407 9,880 10,610 621 (Transferred to Fund 28 in 82-83) 1,685 1,500 3,000 - 0 - 800 1,000 331,529 1,788,431 1,730,372 - 0 - - 0 - 100 20,957 14,993 2,500 1,506 2,200 2,500 72,127 72,127 72,127 500 - 0 - 500 17,034 12,750 17,033 770,505 843,000 912,249 121,441 122,600 119,122 14,462 10,681 10,681 601 723 ANNUAL BUDGET DETA IL 1983-84 1981-82 Actual 1982-83 1983-84 Estimated Budget 1-GENERAL FUND 3996-000 Grant/FAU - 0 - - 0 - 496,666 3997-000 Grant/HES - 0 - - 0 - 49,140 TOTAL GENERAL FUND 5,271,292 6,784,175 7,728,532 2-CDBG FUND 3980-496 80C.496 Street Improvements 599,663 - 0 - - 0 - 3980-498 80C.498 Graffiti Removal 564 - 0 - - 0 - 3980-499 80C.499 Administration 19,891 - 0 - - 0 - 3980-500 80C.500 Housing Rehabilitation 36,762 36,613 85,000 3981-496 81C.496 Street Improvements 29,623 70,000 345,377 3981-498 81C.498 Graffiti Removal 2,240 7,760 - 0 - 3981-499 81C.499 Administration 44,998 - 0 - - 0 - 3981-500 81C.500 Housing Rehabilitation 35,178 41,164 105,300 3982-496 82C.496 Street Improvements - 0 - 103,841 344,259 3982-498 82C.498 Graffiti Removal - 0 - 10,000 - 0 - 3982-499 82C.499 Administration 1,492 48,508 - 0 - 3982-500 820.500 Housinq Rehabilitation - 0 - 153,000 - 0 - 3983-496 83C.496 Street Improvements - 0 - - 0 - 258,869 3983-498 83C.498 Graffiti Removal - 0 - - 0 - 16,000 3983-499 83C.499 Administration - 0 - - 0 - 66,727 3983-500 83C.500 Housing Rehablilitation - 0 - - 0 - 515,000 TOTAL CDBG FUND 770,411 470,886 1,736,532 11-TRAFFIC SAFETY FUND 3930-000 Court Fi nes 202,284 191,600 201,180 1 1 1 1 1 1 1 1 1 1 1 1 Account Description REVENUE SHARING FUND 3984-000 Revenue Sharing GAS TAX 2106 FUND 3987-000 Gas Tax 2106 GAS TAX 2107 FUND ANNUAL BUDGET DETAIL 1983-84 1981-82 1982-83 1983-84 Actual Estimated Budget 3940-000 Interest Earnings 3943-003 Property Rental/Guess 3985-000 Gas Tax 2107 TOTAL GAS TAX 2107 23-GAS TAX 2107.5 FUND 3940-000 Interest Earnings 3986-000 Gas Tax 2107.5 TOTAL GAS TAX 2107.5 26-COUNTY AID TO CITIES 3988-000 County Aid to Cities 3940-000 Interest Earnings 3996-000 Sidewalk Grant TOTAL SIDEWALK FUND 549,178 708,432 722,816 176,599 235,920 186,678 2,923 2,300 2,000 1,800 1,800 1,800 167,400 305,340 395,785 172,123 309,440 399,585 927 600 - 0 - 6,000 6,000 61000 6,927 6,600 6,000 53,729 47,771 48,000 1,807 1,000 - 0 - 8,838 24,117 - 0 - 10,645 25,117 - 0 - 3948-000 Public Transit Sales Tax - 0 - 3969-000 Dial-A-Ride - 0 - TOTAL PUBLIC TRANSIT FUND - 0 - 239,140 275 239,415 305,084 - 0 - 305,084 ANNUAL BUDGET DETAIL 1983-84 1981-82 1982-83 1983-84 Actual Estimated Budget Account Description 88- STATE PARK GRANT 3980-000 Rosemead Pool Grant 40,393 4,532 -0- 89-1976 PARK DEVELOPMENT GRANT 3999-000 1976 Park Development Grant 27,995 18,581 10,431 91- STREET LIGHTING DISTRICT 3910-000 Street Lighting District 167,697 157,844 161,000 TOTAL CITY REVENUES 7,449,273 9,200,313 11,505,838 I ANNUAL BUDGET DETA IL 1983-84 EXPENDITURE APPROPRIATION BY FUNCTION ACCOUNT NUMBER ACTIVITY 1981-82 Actual GENERAL GOVERNMENT 4100 City Council 32,907 4110 City Administration 233,467 4120 City Clerk 49,510 4130 Finance 89,312 4140 City Treasurer 3,217 4150 City Attorney 81,599 4170 Personnel 1,534 4180 Buildings 107,010 4200 Community Promotion 161,698 4240 City Garage 44,029 4250 Appropriation Reserve - 0 - Sub-Total 804,283 PUBLIC SAFETY 4300 Law Enforcement 1,776,968 4310 Emergency Medical 27,349 4330 Animal Regulation 23,356 4340 Street Lighting 249,514 Sub-Total 2,077,187 TRANSPORTATION 4500 Construction-Streets 555,186 4510 Traffic Administration 20,500 4530 Construction-Signals 156,392 4600 Street Maintenance 275,705 4630 Traffic Signal Maintenance 91,751 4640 Tree & Parkway Maintenance 130,377 4650 Signs & Striping maintenance 52,799 4660 Public Transit 17,834 Sub-Total 1,300,544 COMMUNITY DEVELOPMENT 4700 Planning 127,972 4710 Building Regulation 138,291 4720 Engineering 80,400 4730 Redevelopment 10,500 4740 Community Improvement 81,350 4750 CDBG 844,592 Sub-Total 1,283,105 PUBLIC HEALTH 1982-83 Projected 34,776 307,961 38,940 96,929 4,039 48,836 1,910 179,841 168,146 52,801 -0- 934,179 1,986,397 42,628 23,000 263,300 2,315,325 1,191,793 22,687 742,106 208,060 77,950 191,832 48,761 38,643 2,521,832 127,594 133,475 77,455 10,875 7,969 524,050 881,418 4780 Solid Waste 23,046 30,897 *Appropriation Reserve deleted for expenditure comparison 1983-84 Budgeted 32,776 291,070 54,684 105,215 4,195 46,100 2,510 163,174 221,189 30,850 - 0 - 951,763 2,159,927 29,600 21,000 305,400 2,515,927 2,980,296 28,311 164,700 230,117 82,717 219,924 75,541 93,373 3,874,979 215,042 170,000 94,400 10,875 27,500 2,003,216 2,521,033 33,059 CULTURAL & LEISURE 4800 Administration 4810 Parks 4820 Recreation 4830 Aquatics 4840 Fee & Charge 4850 Aquatics Fee & Charge 4870 Dinsmoor 4880 Park Projects Sub-Total ANNUAL BUDGET DETA IL 1983-84 1981-82 1982-83 1983-84 Actual Projected Budgeted 72,844 82,316 91,682 497,938 545,864 619,928 204,045 236,475 254,303 127,633 165,013 216,058 70,375 88,840 126,423 5,648 14,978 12,286 5,667 3,950 9,600 184,126 38,916 - 0 - 1,168,276 1,176,352 1,334,280 ANNUAL BUDGET DETA IL 1983-84 EXPENDITURES BY CATEGORY ACTIVITY CAPITAL ACCOUNT PERSONNEL OPERATIONS OUTLAY TOTAL 4100 22,776 10,000 - 0 - 32,776 4110 198,270 92,800 - 0 - 291,070 4120 321439 21,910 335 54,684 4130 67,049 37,895 271 105,215 4140 3,370 825 - 0 - 4,195 4150 - 0 - 46,100 - 0 - 46,100 4170 - 0 - 2,175 335 2,510 4180 - 0 - 159,579 3,595 163,174 4200 - 0 - 221,189 - 0 - 221,189 4240 - 0 - 30,850 - 0 - 30,850 4250 - 0 - 100,000 - 0 - 100,000 4300 22,899 2,137,028 - 0 - 2,159,927 4310 - 0 - 29,600 - 0 - 29,600 4330 - 0 - 21,000 - 0 - 21,000 4340 - 0 - 305,400 - 0 - 305,400 4500 - 0 - - 0 - 2,980,296 2,980,296 4510 1,811 26,500 - 0 - 28,311 4530 - 0 - - 0 - 164,700 164,700 4600 - 0 - 230,117 - 0 - 230,117 4630 - 0 - 82,717 - 0 - 82,717 4640 - 0 - 161,698 58,226 219,924 4650 - 0 - 57,541 18,000 75,541 4660 - 0 - 81,727 11,646 93,373 4700 144,318 65,550 5,174 215,042 4710 - 0 - 170,000 - 0 - 170,000 4720 - 0 - 94,400 - 0 - 94,400 4730 10,875 - 0 - - 0 - 10,875 4740 - 0 - 27,500 - 0 - 27,500 4750 10,000 794,227 1,198,989 2,003,216 4780 - 0 - 33,059 - 0 - 33,059 4800 89,802 1,330 550 91,682 4810 346,883 204,861 68,184 619,928 4820 228,749 23,179 2,375 254,303 4830 71,752 95,680 48,626 216,058 4840 - 0 - 123,696 2,727 126,423 4850 16,286 - 0 - - 0 - 16,286 4870 - 0 - 8,600 11000 91600 4880 - 0 - - 0 - - 0 - - 0 - TOTALS 1,267,279 5,498,733 4,565,029 11,331,041 i ACCOUNT CODE FUNDS AND FUND NUMBERS In municipal accounting terminology, a fund is an entity unto itself in which transactions of a like nature are recorded. From an accounting standpoint, all City monies are received into, held in, and paid from one of the various City funds. Thus each expenditure or disbursement must be identified as to which fund is involved. The City of Rosemead banks all monies in one account in order to maximize investment capability, unless stipulated by contract with another governmental entity. The books and records of the City maintain the fund balances separately. A listing of funds, fund numbers and an explanation of all funds follows: FUND DESIGNATION FUND NO. NAME OF FUND General Government Funds 01 General Special Revenue Funds 02 Community Development Block Grant (formerly HCDA) 11 Traffic Safety 12 Revenue Sharing 21 State Gas Tax 2106 22 State Gas Tax 2107 23 State Gax Tax 2107.5 26 County Aid to Cities 27 Grant for Sidewalk Construction 28 Special Transportation Fund 88 State Park Grants 89 1976 Park Development Grant 91 Lighting District Explanation of Fund Designations The word fund, as used here, designates a separate bookkeeping or fiscal entity 01 General Fund - is designated to account for those activities of the City ' which utilize monies not restricted by law or policy to specific purposes. ' Special Revenue Funds - are designed to account for those monies which may be expended only in conformance with legal or policy directives as follows: ' 02 Community Development Block Grant Fund - is designed to account for those monies received from the CDBG for economic studies and economic development of the community. (formerly referred as HCDA) 11 Traffic Safety Fund - monies may be expended for construction and maintenance of both traffic control devices and streets, for ' crossing guard salaries; and for equipment and supplies for traffic enforcement and accident prevention. 12 Revenue Sharing Fund - monies received from the federal government may ' be expended for any legal governmental function as defined by State law including capital improvement expense. t 21 State Gas Tax 2106 - Gas Tax monies are collected by the State under the title of Motor Vehicle Fuel License Tax and represent an additional + or - .10 per gallon of gas sold. Gas tax money is distributed ' to the City based upon population. 2106 funds may be used for: select streets; right-of-way acquisitions, construction, and main- tenance; minor streets, since the City Council has determined that 90% or more of the entire system of City streets has been constructed, ' right-of-way, acquisition or construction. ' 22 State Gas Tax 2107 - monies may be expended for any street purpose. Select or minor streets construction and maintenance. Fund 2107 also includes 2107.5 funds, which may only be expended for adminis- trative and engineering expenses. According to the State Controller's ' Office, the above distinction between 2106 and 2107 may be eliminated starting with the 1979/80 year, at which time the Controller's Report will be revised to eliminate the distinction. ' 23 State Gas Tax 2107.5 - monies may be expended only for administrative and engineering expenses on select or minor street construction and maintenance. i 26 County Aid to Cit es - monies represent State Gas Tax money distributed to the County, which the County then distributes to local cities for street maintenance or "streets of County-wide significance". ' In other words, major arteries running through the City. The County informs the City in about September of each year of how much will be available for City use in maintenance of streets. 27 Grant for Sidewalk Construction - monies originally made available by the State for mass transit, bike paths, and pedestrian walkways. City policy has been to use this money for construction of sidewalks, pedestrian access to schools, parks or commercial areas. 28 Special Transportation Fund - additional monies collected through sale tax receipts in Los Angeles County effective July 1, 1982 for special transportation projects. 88 State Park Grants - provides for the receipt and disbursement of state grants allocated to the City for parks and recreation capital improvements. The City Council authorizes application for such grants which at times require supplemental general fund allocations for designated projects. 89 1976 Park Development Grant - provides for receipt of state bond monies allocated on a per capita basis. Provides for indoor as well as outdoor recreation facilities or historical monuments. 91 Lighting District - monies collected by ad valorem property tax based on a rate set in August of each year by the City Council to provide for energy costs and maintenance of the Rosemead Lighting District, whose boundaries, with the exception of the Southern California Edison Company property, coincide with the City's boundaries. Proposition 13 has limited the ad valorem tax that can be collected. 1 EXPLANATION OF REVENUE ACCOUNTS ' GENERAL FUND (01) All general operations of the City are charged to this fund. All revenues which ' by law, do not have to be placed in a separate fund are deposited in the General Fund. Since this fund embraces more activities than any other fund, it is affected more by the budget than any other fund. All expenditures must be made pursuant to appropriations which lapse annually and at the end of the fiscal year all unexpended 3912-000 This account provides for the collection of assessments that off-set the cost of maintaining certain commercial parkways. (Corresponding expenditures/01-4640) Real Estate Transfer Tax 3913-000 One-half of the deed transfer tax collected by the County Recorder is remitted to the City. The tax is levied at the rate of 55~ per $500 of the face value of the deed. to the Unappropriated Reserve unless "carried over". balances Maintenance are District transferred Trailer Coach Fees 3914-000 This account provides for amounts received from the State-collected In-Lieu Taxes on trailer coaches. Sales and Use Tax 3915-000 One-sixth of the State sales taxes collected from merchants on retail sales and taxable services transacted within the City of Rosemead are remitted to the City in this account. Franchise Fees 3916-000 This account provides for amounts received for special privileges granted by the City permitting the continuing use of public property such as poles and lines for public utility use. Franchise Fees-Rubbish Collection 3917-000 This account provides for amounts received for the privilege of operating rubbish collection services. (Corresponding Expenditures/01-4780) Transient Occupancy Tax 3918-000 This account provides for amounts received from the motel and hotel operators in the City, and constitutes a 6% tax on the rent charged to each occupant. Business License Fees 3920-000 This account provides for amounts received from the issuance of business licenses within the City. (Corresponding expenditures/01-4130-110) GENERAL FUND (01) Contd. ' Building Permit Fees 3924-000 This account provides for revenues received from contractors and builders on the issuance of all building permits including building, plumbing, electrical, mechanical, grading and demolition permits, as well as plan check fees, inspection and relocation fees within the City. (corresponding expenditure/01-4710-110) ' Rehabilitation Permit Fees 3924-120 ' This account provides for fees collected from contractors and builders on the issuance of all permits which are rehabilitating substandard features of a structure. (Corresponding expenditure/01-4710-120) ' Industrial Waste 3927-000 This account provides for amounts remitted from Los Angeles County to the City for ' issuance of industrial waste permits. (Corresponding expenditure/01-4720-150) Special Permits 3928-000 ' This account provides for amounts received on the issuance of all permits to private property owners for right-of-way improvements, including sidewalks, curbs, gutters, curb cuts and driveway approaches. 1 Court Fines 3931-000 ' This account represents amounts received for fines in violation of City ordinance or Penal Code except for parking citations. Remittances are collected by the County Courthouses and forwarded to the City. ' Parking Citations 3932-000 This account provides for amounts received for parking violations within the City. ' The City collects these fines directly through a lockbox system. Interest Income/General 3940-000 This account provides for amounts received as the result of interest earned from bank deposits. ' Property Rental 3943-000 This account provides for rental income received from the lease of property owned ' by the City of Rosemead on Ramona Blvd. according to an agreement between Sequoia Pacific Realco Co., Toys R Us, and the City, and for revenue from Pacific Telephone for commissions earned from coin-operated telephone booths. ' Filinq/Certification Fees 3952-000 This account provides for amounts received from applicants for Conditional Use Permits, ' Variances and Zone Chanqes, and Plot Plan Certifications. GENERAL FUND (01) Contd. Environmental Impact Report 3953-000 This account provides for funds received by the City for preparation of Negative Declarations and Environmental Impact Reports. Tentative Map Fees 3955-130 This account provides for amounts received for review of tentative maps. (Corresponding expenditure/01-4720-130) Development Review Charges 3955-131 Fee collected for engineering cost related in reviewing proposed developments, checking of improvement plans, and engineering field inspection and observation of private developments. (Corresponding expenditure/01-4720-131) Final Map Fees 3955-132 Assessments: Curb, gutters and sidewalks 3956-000 Fees collected for filing of final maps. Fees cover the expense of the City Engineer to review and approve such final maps. (Corresponding Expenditure/01-4720-132) This account provides for amounts received by the City as a result of property owner assessments for improvements installed under the State of California 1911 Improvement Act, Chapter 27. Ambulance Collection 3957-000 This account provides for amounts received from charges to individuals receiving ambulance service under the City's participation in the Los Angeles County Emergency Aid Program. (Corresponding expenditures/01-4310-110) Rubbish Collection 3958-000 This account provides for amount received from charges to individuals for rubbish collection under the City contract with Modern Service Co. (Corresponding expen- ditures/01-4780) -Service Charges 3959-000 This account provides for amounts received under an agreement with the County of Los Angeles for grounds maintenance at the County Library on Valley Boulevard in the City of Rosemead. (Corresponding expenditures/01-4180-120) Recreation Fees 3960-000 Fees collected for recreational programs that are not generated by the main fee & charge proqrams. (Correspondinq expenditures/01-4840-410) I r] GENERAL FUND (01) Contd. Class Registration Fees 3960-411 Fees collected for participation in class instructed programs administered by the Recreation Department. (Corresponding Expenditures/01-4840-411) Adult Spurts Fees 3960-412 Fees collected for participation in the adult sports leagues. (Corresponding expenditure/01-4840-412) Excursion Fees 3960-413 Fees collected for participation in City-sponsored field trips and excursions. (Corresponding Expenditures/01-4840-413) Pool Admission Fees 3961-000 This account provides for amounts received from admissions to the swimming pools at Rosemead and Garvey Parks. (Corresponding expenditures/01-4830) Pool Rental/Miscellaneous Fees 3962-000 This account provides for amounts received from rental of the City's swimming pools by organizations. Building/Field Rental 3963-000 This account provides for amounts received from private groups and organizations for rental and use of City buildings and athletic fields. Swimming Lessons and Charges 3964-000 This account provides for amounts received from City-sponsored swim instruction and other miscellaneous fees. (Corresponding Expenditure/01-4850) Dial-A-Ride 3969-000 This account provides for subsidized transportation for senior citizens and handi- capped. Repairs to City Property 3970-000 This account provides for amounts received for repairs of City property. Sale of City Property 3971-000 This account provides for anticipated sales of surplus City property, including land, buildings and equipment. 1 GENERAL FUND (01) Contd. Contributions - Redevelopment Agency 3972-000 This account provides for money to be received from the Rosemead Redevelopment Agency. Amounts received are to reimburse the City for costs which benefit the redevelopment project area as designated by the Redevelopment Agency. Contributions - Non-Government 3973-000 This account provides for voluntary contributions received from community groups for City operated community activities. Other Revenue 3975 This account provides for amounts received for miscellaneous itmes such as the purchase of the City of Rosemead General Plan, copies of public documents, plans and specifications, xerox copies, etc. Special Community Events 3976-000 Provides for funds received from booths operated at the City Anniversary Picnic, Cinco De Mayo, and other community events. (Corresponding expenditures/01-4200-790) Financial Aid to Local Agencies 3978-000 The State of California terminated this subvention to recoup bail-out-funds. However, this account is utilized to capture substitute remittances from the State which are sent to City. Rosemead being a no property tax city never received state bail-out funds. Alcoholic Beverage License 3980-000 This account provides for amounts refunded to the City from the State for alcoholic beverage licenses. Motor vehicle Licenses 3981-000 This account provides for amounts received from State collected in Lieu taxes on motor vehicles. Off-Highway Vehicle Licenses 3989-000 This account provides for the amounts received from State collected In Lieu taxes on off-highway vehicles. Cigarette Tax 3982-000 This account provides for amounts received from State collected cigarette tax.