HomeMy WebLinkAbout2011-08-15 - Council Agenda Packet Agenda
Corcoran City Council
Special Meeting, 2012 Budget Workshop
August 15, 2011
7:00 PM
1. Call to Order/Roll Call
2. Pledge of Allegiance
3. Agenda Approval
4. 2012 Budget Discussions
5. Unscheduled Items
6. Staff Reports/Memos
7. Adjournment
*Includes Materials
Materials relating to these agenda items can be found in the House Agenda Packet by
Door.
Council Agenda Memo - august � 5, 2011
To: Mayor and City Council
From: Dan Donahue, City Administrator
Regarding: Administrator Notes on 2012 Budget Proposals
This council meeting will be devoted to the 2012 Budget and to
personnel matters (that have budget implications) that need to be
incorporated into the Employee Handbook. This will include discussion
on several issues, options, and policies that need to be settled as the
September 8t" deadline approaches for the Council to approve the
Preliminary Property Tax certification.
I am submitting to you version 2.2 of the draft 2012 Budget. This draft is
based on a 2% increase in personnel costs. It is also based on the three
city department's best estimate of needs to carry out the city and
department's mission and directives.
The draft budget is based on a property tax levy explained as Scenario
F (explained further down this memo). The net property tax goes from
$2,732,455 to $2,836,439 for a difference of $103,984. However, the
draft budget is still short $28,533 (must cut this amount or add revenue
to balance).
Budget Issues and Budget Policies that Must Be Considered Early
in the Process
• Personnel
o While the council has said that there will be a COLA
increase in 2012, no discussions have taken place on the
amount. Staff has based the draft budget at a 2% increase in
wages.
1 . There are two changes proposed for existing
personnel
• In the Police Department, Sgt. Hamilton is
proposed to move to an exempt position with a
higher rank and out of the hourly non-exempt
category. This has been discussed in the past.
• In the Public Works Department, Superintendent
Meister is proposed to move to an exempt
Page 1
Council Agenda Memo - august � 5, 2011
supervisory category from an hourly non-exempt
status. Net cost is for all of PW F/T employees is
$8,780 (increased wages and decrease in
overtime)
• Both of the positions I am assuming have to be
slotted in the city's grade and pay plan
• Both changes will have a large impact on the
management of the city's resources in the future.
At this time, the city has only two real
supervisors-the Police Chief and the City
Administrator. Every employee of the city other
than these two is non-exempt and paid hourly.
2. Other major changes in personnel are the addition of a
F/T Police Officer. The budget increase for the new
officer and the promotion of the Cpl to Captain is a net
of $89,678
3. In PW, there is a request for an additional P/T
maintenance person at a cost of $11 ,428
4. The Code Enforcement position is now being fully
funded in 2012 (32 hours/week split between Code
Enforcement and Office Administration). This
increases wage and benefit cost to city (approximately
�5,000)
5. There is no change in the city's cost for employee
benefits. It is expected that the health insurance
premiums will actually be decreasing in 2012 (but
probably be rising in 2013 and 2014).
• Property Tax Revenues
1 . I am providing you with six different property tax
scenarios (A thru F) and each scenario has the
impacts on residential properties ranging from
$100,000 to $500,000 market value. The six scenarios
are a bit tedious to decipher but the summary on Page
1 should help.
2. Again, this version of the draft budgets has the
revenues from Scenario F plugged in which is an
increase of $150,000 in the General Fund Levy but a
Page 2
Council Agenda Memo - august � 5, 2011
decrease in the levy needed to support the debt. The
net increase then is $103,984
3. More scenarios can be developed if the council so
directs. There are no levy limits in 2012.
o Other Revenues are relatively flat with only a minor increase
of $16,000
• Other budget highlights.
o Motor fuels up $16,000. I am not so sure we need to
increase this at all given the recent forecast of cheaper fuels
for the next year.
o Snow and Ice up $9,000. Again, perhaps we should look at
this as after the fact or when the worst case is presented to
us.
o Elections are back upon us in 2012. I have increased this
line item $8,000
o Insurance costs are still up in the air as we are still not rated.
Staff has spent a lot of time updating our property inventory
to get it right for the first time in years. There might be a
slight increase in overall cost and I have increased this line
item $3,000.
o IT is increased $4,615. Cpl. Hamilton and I want to make a
case for moving IT support to an outsourced firm. The day is
approaching when exiting personnel will not have the
capacity, knowledge, time to manage our expanding IT
network. There is also the issue of who does the
responsibility fall to when the exiting in-house IT support is
off, on PTO, or just not available when the emergency hits.
We must make plans to transition this to an outside firm.
o I believe that the support for the Hamel Fire vehicle is over. I
need to verify this fact. If so, that is a $17,000 savings which
I have included in the budget
o Building Official is up $5,000 only because I do not know
what to expect with the changes in that program. We could
just keep the line item at a zero increase.
At the Budget Workshop on August 15t", all three departments will
have a brief presentation explaining their parts of the draft budget. If
the council members would like to have staff provide additional
information in time for the Workshop, let me know ASAP.
Page 3
Cify of Corcoran
20i2 Property Tax Levy Scenarios Summary
city rate for 2012
ierai�und property tax levy for 2012
perty€ax levy for 2012
ursd Levy by$5�,000
und Levy by$100,000
und Levy by$15Q,OQR
Scenario Scenario 5cenario Scenario Scenario Scenarip
A B C Q � F
Actual Hypothetical Hypothetical 9-lypoihetical Hypothetical Nypothetical Hypoiheiical
Pay Pay Pay Pay Pay Pay Pay
2011 2612 2012 2032 2012 2012 2012
;ity Change N!A -4.0% -h.b°Io -A.O�IP 'a,O�IO '4.O�Ia w4.O�Io
2,4�1,777 2.372,182 2,411,777 2,457,794 2,461,777 2,511,777 2,561,777
N/A -1-6% D.0% 1.9% 2.135 4.1% 6.2%
32D,678 274,661 274,661 274,6fi1 274,681 274,661 274,661
lV1A -14.3% -i4.3% -14.3% -1/�,3% -94.3% -14.3%
2,732,455 2,646,843 2,686,438 2,732,455 2,736,438 2,786,438 2,836,438
N/A -3.1% -1.7% 0.�% O.i% 2.0% 3.8%
37.041% 37.041% 37.646% 38.350°/a 38.411°10 39.175% 39.939°10
N1A o.ai 1.6% 3.5% 3,7% 5.&% 7.&%
ae Change 1,111 t,113 1,129 1,151 1,152 1,175 1,198
N/A 4.0% 1.6% 3.5% 3.7% 5.8% 7.8%
alue�ecrease �,111 1,�67 1,084 9,104 �,106 1,128 i,150
N/A -4.Q% -2.4% -0.6% -0.4% 1.5% 3.5%
es thai may result due io the 2{112 eGmination of ihe Market Value Homestead Credit or its replacement
�xclusion on homesteads
8/9/2011
Gity of Carcoran
2012 Proposed Property Tax Scenario
Residential Hamesteads
SCENAI21p A: MAINTAIN THE TAX RATE
2011 2012 Chan e
Tax Rate: Maintain 37.041%o 37.041% 0.0%
Generaf Fund Levv: Variable $2,411,777 $2,372,182 ($39,595}
Debt Service Levies: Variable $32D,678 $274,66'f ($46,017}
Total Lew: VariaE�le $2,732,455 $2,646,$43 ($85,612)
2011 CITY PRQPERTY TAXE5
City Local C�ty
NEarket Tax Tax Capacity Property
Value Capacity* Rate Taxes
2011 2011 Pay 2091 201'i
$100,O�Q $1,OOQ 37.041% $370
$20Q,D00 $2,OOa 37.041°10 $7�41
$300,000 $3,000 37.041% �i1,1�1
$400,000 $4,000 37A41% $1,482
$504,OOp $5,fl00 37.041% $1,852
20'!2 C17Y PROPERTY TAXES fWITH NO MARKET VALWE CHANGE)
Market City Local City Property Percentage
Value Tax Tax Capacity Property Taxes �ax
2012 Capacity* Rate Taxes ]r�crease Increase
NO CHANG� 2412 Pa 2012 2092 (Decrease (Decrease)
$1pb,b00 $1,ODQ 37.041°/0 $370 $Q O.a%
$204,QQ0 $2,000 37.041% $741 $Q 0.0%
$300,OOD $3,p00 37.04�°/a $1,111 $D 0.4%
$400,000 $4,OD4 37.041% $1,482 $0 0.�%
$500,a00 $S,OOQ 37.041% $1,852 $D 0.0%
2�92 C1T'Y PROP�RTY TAXES(WITEi MARK�T VALUE DECREASE}
Mar€cet
VaEue City Local City Praperty Percentage
2012 Tax Tax Capacity Praperty Taxes Tax
DECRE,45E OF Capacity" Rate Taxes Increase Increase
-4.0% 20�2 Pa 2412 2012 (Decrease (Decrease
$96,000 $96D 37.Q41°/a $356 {$15} -4.0%
$192,000 $1,92fl 37.041°/a $711 ($30) -4.D%
$2$8,Q00 $2,8&fl 37A41°/a $�,467 ($44) -4.D°/a
$384,000 $3,$40 37.041% $1,422 ($59) -4.0%
$480,Q04 $4,8Q0 37.041% $�,778 ($74) -4.0%
* Tax Capacity rates for resicfential homesteads are 1.00%of the firsf$500,OQ0 af market value,
pius 1.25°/a of any market value o�er$500,000
NpTE: Data does not include changes that may result due to the 2092 elimination of the Market VaEue Homestead
Credit or its replacement wifh a taxable market vaiue exclusion on hamesteads
$!9l2011
Gity of Garcoran
2��2 Proposed Property Tax 5cenario
Residential Homesteads
SCENARIQ B: tltl�llNTAIN THE G�NERAL FUND LEVY
2011 2012 Change
Tax Rate: Variable 37.041% 37.646% 1.6%
General Fund�ev�: Maintain $2,411,777 $2,41'l,777 $fl
OebtService Levies: Variable $320,678 $274,681 ($46,097)
�'ata!Levv: Variable $2,732,455 $2,686,438 ($46,017}
2011 CITY PROPER7Y TAXES
CiTy Locai City
Market Tax Tax Capacity Properry
Value Capacity* Ra#e 1"axes
201'[ 2D11 Pa 2031 2011
$1D4,(}00 $1,004 37.Q41°/a $37(3
$20�,(300 $2,t300 37.049% $741
$300,(}00 $3,000 37.041% $1,911
$400,000 $4,004 37.041% $1,482
$5D0,000 $5,000 37.041% $1,852
2012 GITY PROPERTY TAXES(WITH NO MARKE�VALUE GHANGE)
Market City Loca� City Properiy P�rcentag�
VaEue Tax Tax Capacity Property �axes Tax
2012 Gapacity* Rate Taxes lncrease Increase
NO CNANGE 2D12 Pa 2D12 20�2 (Decrease Decrease
$100,000 $1,(}00 37.646% $376 $6 1.6%
$20Q,040 $2,400 37.646% $753 $12 1.6%
$304,OOa $3,400 37.646% $1,129 $18 1.6%
$400,00� $�3,CS00 37,646% $1,506 $24 1.6%
$504,04Q $5,000 37.646% $1,$82 $30 9.6%
2��12 CITY PRQRERTY TAXES WITW MARKET V/1LUE DECREASE
Market
Value Cify Local City Property PErcentage
2012 3ax Tax Capaci#y Property Taxes Tax
DECREASE DF Gapacity` Rate Taxes lncrease Increase
-4.�% 2a12 Pa 2012 2012 (Decrease) (Decrease
$96,000 $960 37.646% $361 ($9) -2.4%
$192,OOfl $1,920 37.646% $723 ($18) -2.4%
$2$8,OOQ $2,8$0 37.646% $1,084 ($27} -2.4°/a
$384,a00 $3,840 37.646% $1,446 ($36) -2.4%
$48D,000 $4,800 37.546% $1,807 ($45) -2.4%
` Tax Capacity rates for residential homesteads are 1.OD°/o of the first$5D0,�00 of rrsarket value,
plus 1.25%of any market value over$500,0C3�
NaT�: bata does nat include changes that may result due to the 2Q12 elimination of the Market Value Homestead
Credit or its replacement wi#h a taxable market value exc4usion on homesteads
819I2011
City of Corcoran
2012 Propased Property Tax Scenario
Residential hiornes#eads
SCENARIO C: NiAINTAIN THE T�TAL�.�VY
2011 __ - - -2�12 Change
Tax Rate: Variable 37.Q41% 38.354°/a 3.5°/fl
General Fund Le�rv: Variable $2,A11,777 $2,457,794 $46,017
Debt Service Levies: Variable $32fl,678 $274,661 ($46,017)
Totaf Levy. Maintain $2,732,455 $2,732,455 $0
2017 CITY PROP�RTY TAXES
Ci#y Lacal City
Market Tax Tax Capacity Property
Value Capacity* Rate Taxes
2011 2Q11 Pa 2011 201�[
$100,060 $1,000 37.441% $370
$200,000 $2,000 37.p41% $741
$300,Q(3Q $3,OD0 37.041% $1,1�1
$40D,OD0 $4,000 37.041°/a $1,482
$500,000 $S,OOQ 37.Q41°10 $1,852
2012 CITY Pi�OPERTY TAXE$ WiTH NQ MARKET VALUE CHANG�
Market City Lncal City Property Percentage
Value Tax Tax Capacity t'soper#y Taxes Tax
2012 Capacity' Rate Taxes Increase Increase
NO CNANGE 2012 Pay 2012 2012 (Decrease) (Decrease)
$1��,00(1 $1,004 38.350% $3$4 $13 3.5%
$240,000 $2,000 38.350% $7fi7 $26 3.5%
$300,000 $3,DOD 38.35D% $1,151 $39 3.5°/a
$400,OOD $4,000 3$.350% $1,534 $52 3.5%
$54C1,000 $5,C100 38.35D% $1,918 $65 3.5%
2072 CITY PROPER7Y TAXES WITH NIARKET VALUE DECREASE
Market
Value City Local Ciiy Property Percentage
2012 Tax 7ax Capacity Property Taxes Tax
DE'CR�ASE OF Capacity" Rate Tax�s lncrease Increase
- ° y ( ease) (Decrease}
. o a 2 012 ._ ecr.,.,.
$96,Ofl0 $960 38.350% $36$ ($2} -0.6%
$192,0�0 $1,920 38.350% $736 ($5) -0.8%
$288,000 $2,880 38.35fl% $�,1t}4 ($7) -0.6%
$384,040 $3,&40 38.35D°/a $1,473 ($9) -0.6%
$480,000 $4,8D0 3&.350% $1,841 {$11) -�.6%
` 7ax Capacity rates for reside�tial hom�steads are 1.40°/fl of the first$540,040 of market value,
plus 1.25%of any market�alue over$500,(}00
NOT�: Data does not include charsges that may result due to The 2012 elimination of fhe Market Value Harrtestead
Credit or its replacement with a taxable market value exclusion on hor�nesieads
$1912011
City nf Corcnran
2012 Froposed Propsrty Tax Scenario
Residential Homesteads
SCENAREO n: INCREAS�7Hf GENERAL FUND LEVY BY$50,000
2019 2p12 Change
Tax Rate: Variabfe 37.041% 38.411% 3.7%
General Fund Levy: Variable $2,411,777 $2,461,777 $50,000
Debt Service Levies: Variable $320,678 $274,661 ($46,017)
Totat Le : Variabie $2,732,455 $2,73fi,438 $3,9$3
2011 CITY PROPERTY TAXES
City Local City
Market Tax Tax Capacity Property
Value Capacity* Rate Taxes
2Q11 2011 Pay 2p11 2Q11
$10(},OOfl $1,000 37.Q41% $370
$200,Od0 $2,000 37.Q41% $741
$30C1,040 $3,0C10 37.041% $1,111
$404,qp0 $4,040 37.04�°10 $1,482
$500,000 $5,000 37.D4�°/p $'�,852
2012 CITY PRbPERTY TAXES fWtTH NO MAFtKE7 VALt1E CHANGE)
Market City Loca! City Property Percantage
Value Tax Tax Capacify Properiy Taxes Tax
2D12 Capacity" Rate 7axes 3ncrease lncrease
NO CHANGE 2092 Pa 20�2 2012 Decrease) []ecr�;ase
$1�4,00a $1,Oa0 38.411% $384 $14 3.7%
$200,040 $2,�00 38.419°/a $768 $27 3.7%
$306,Ot}0 $3,000 38.437°/a $1,152 $41 3.7%
$40d,000 $4,000 38.4��1°/n $1,536 $55 3.7%
$500,000 $5,000 38.419°/a $1,921 $68 3.7%
2U12 CITY PROPERT'Y TAXES fW17H MARKET VALUE D�GREASEI
Market
Value City Laca1 City Praper�y Percentage
2012 Tax Tax Gapacity Property Taxes Tax
D�CR�'AS�OF Capacity* Rate Taxes Increase In�rease
-4.0% 2012 Pa 2012 2012 (Decrease) Decreas�
$96,Q40 �960 3$.411% $369 {$2} -0.4%
$192,000 $�,920 38.411% $737 ($3) -0.4°10
$288,000 $2,880 38.411% $1,106 ($5) -0.4°/a
$3$4,040 $3,840 38.411% $1,475 ($7) -0.4%
$48Q,D00 $4,soo 38.411°10 $1,844 ($8) -0.4%
'" Tax Capacity rates far residential homesteads are 1.00%of the first$500,fl00 nf market value,
plus 1.25%of any masket value over$540,000
NOT�: �ata does not inciude changes that may result due to the 2012 elimination of the Markat Value Homesteac�
Credit or its repfacement with a taxable market value exclusion on homesteads
$1912011
City of Corcoran
2012 Proposed Prape�ty Tax Scenario
Residen#ia!Hornesieads
SCENARIp E: IMCREASE TWE GEN�RAL Fl1ND k.EVY BY$100,00�
2011 2012 Change
Tax Rate: Variabie 37.041.°/a 39.175% 5.8%
GeneralFundLe��: Variable $2,41�,777 $2,511,777 $10D,ODD
Deht Service Levies: Variabie $320,678 $274,661 ($46,017)
Total Levv: Varsabie $2,732,455 $2,786,438 $53,9$3
209'[ CETY PROPERTY TAXES
City�.ocal Ciry
Market Tax Tax Capacity Properry
Value Capacity* Rate Taxes
2D11 2011 l�ay 2011 2011
$100,000 $1,�D0 37A41% $37p
$2D4,000 $2,DOC# 37.041% $741
$300,OD0 $3,OOD 37.041% $9,191
$4�D,000 $4,fl0(1 37.041% $1,482
$500,000 $5,DOa 37.041% $'�,852
2D12 CfTY PROP�RTY TAXES fW4TH NA IUTARKE�VALU�CHANGE)
AAarket Ci#y�ocal City Property Percentage
Valu� Tax Tax Capacity Prop�rty 3axes 7ax
2012 Capacity" Rate Taxes Increase Increase
Na GNANGE 2012 Pa 20'12 2D12 {Decrease) {Decrease
$100,000 $1,000 39.175% $392 $29 5.8%
$200,C10D $2,000 39.175% $784 $43 5.8%
$3DO,ODO $3,Q00 39.17b% $�,175 $64 5.$%
$4�O,OOD $4,�00 39.175% $�,567 $85 5.8%
$500,000 $5,000 39.175% $�,959 $�d7 5.8°/a
2012 C1TY PROPERTY TAXES(WITH MAF2KET VALU�_DECREASEI
IVlarket
Value City Loca[ City Property Percentage
2012 Tax Tax Capacity Property Taxes 7ax
DECREASE QF Capacity` Rate Taxes Incrsase fncrease
-4.0% 2012 Pa 2C}12 2Q12 (Decrease (Decrease
$96,000 $960 39.175% $376 $6 1.5%
$192,000 $1,920 39.175% $752 $1 1 1.5%
$2$8,D00 $2,880 39.175% $1,12$ $17 1.5%
$384,Q00 $3,84D 39.175°/4 $�,504 $23 1.5%
$4$0,4D0 $4,800 39.175% $1,$$Q $28 1.5°10
* Tax Capacity rates for residential homesteads are 1.04%af the first$500,000 of market value,
plus 1.25%of any market value over$5Qfl,000
NO�'E: Data c4oes not include changes that may result due to the 2412 elimination of the EUlarket Value HamesEead
Credit or its replacement with a taxa6le market va�ue exclusion on homesteads
8/912Q 11
City of Corcoran
2012 Proposed Property Tax 5cenaria
Residentia!Homesteads
SCENAF2fO F; INCREASE 7'HE GENERAL FUND LEVY BY$154,004
2411 2012 Chan e
Tax Rate: Variable 37.041% 39.939% 7.8%
General Fund Levv: Variable $2,471,777 $2,561,777 $150,Op0
Debt Service�evies: Variable $320,678 $274,661 ($46,017
Total Levv: Variab3e $2,732,455 $2,835,438 $103,983
2017 CtTY PROPERT7 TAXES
City Local City
Market Tax Tax Capacity Praperty
Value Capacity" Rate Taxes
2011 2D11 Pay 2011 2011
$100,QQ0 $1,40Q 37.041°/o $370
$200,Oa0 $2,000 37.041% $741
$3�D,OQO $3,000 37.041% $1,111
$440,fl00 $4,40D 37.041°/a $1,482
$500,OC1Q $5,p00 37.D41% $1,852
E� I_UE CHANGE)
__ ARK..,.,.VA!,,..,.,,.....,,,.,.
Market City i.ocal City Property Percenfage
Value Tax 3ax Capacity Properry Taxes Tax
2a12 Gapacity* Rate Taxes Increase Increase
NO CHANGE 2012 Pa 2012 2012 (Decrease} Decrease)
$100,60D $1,Od0 39.939°/a $399 $29 7.$%
$200,000 $2,000 39.939% $799 $58 7.$%
$300,ODD $3,000 39.939°/0 $1,198 $87 7.8%
$4D4,000 $4,000 39.939°!0 $1,598 $116 7,8%
$500,000 $5,0C#0 39.939°/a $1,997 $145 7.8%
2D12 GfTY PROPERTY TAX�S f WITH MAFZKET VALUE bECREASE�
Market
Value Giry Local Ci#y Property PerceRtage
2012 Tax Tax Capacify Property Taxes Tax
DECREASE OF Capacity* Rate Taxes Increase Increase
-4.0% 20i2 Pa 2012 2012 {Decrease) aecrease)
$86,40D $96Q 39.939% $383 $13 3.5%
$192,00� $1,920 39.939% $7fi7 $26 3.5%
$28$,00� $2,880 39.939°10 $�,15D $39 3.5%
$3$4,000 $3,840 39.939% $1,534 $52 3.5%
$480,000 $4,$OC# 39.939% $1,317 $65 3.5%
' �ax Capacity rates for residentia!t�omesteads are 1.00%of the first$SDO,Oflp af market value,
plus 1.25%of any market vafue over$500,D00
IVbTE: Data does not incEude changes that rr�ay result due to the 2012 elimina#ion of the Market VaEue Hnmestead
Credit or its replacemer�t with a taxable market value exclusion o� horrt�steads
8I91201�
, CITY OF CORCORAN 2012 DRAFT BUDGET
2
LINE ITEM 2011 ACTUAL
3 CODE DESCRIPTION OF EXPENDITURE 2009 ACTUAL 2010 BUDGET 2010 ACUTAL 2011 BUDGET AS OF 08/08/11 2012
a CITY HALL QEPARTMENTS
5 Ci G4uncil
6 41100-100 Wa es&Salaries 6,600 6,600 3,300 6,600 3,300
7 41100-122 FICA/SS 409 409 205 409 205
8 41100-126 Medicare 96 96 48 96 48
9 41100-210 O eratin Ex ense 10 100 - 100 285
10 41100-364 Workers'Com ensation 30 33 52 55
11 Total Cit Council ` ` 7,144 ` ,7,238 ;', 3,605 ` ,7,260 3,837
12
13 News LetterNUebsite
14 41130-351 News letter,Misc literature 3,134 4,000 4,067 4,000 2,071
16 41130-354 Website 636 700 636 700
17 ' Total Newsletter&Web > > 3,770 > '4,700 >4,703 ' 4,700 2,071
18
19 Elections
20 41410-210 O eratin Su lies 1,366 9,000 5,676 1,000 282
21 Tatal Elections ' 1,366 `9,000 ;5,676 1',,000 282
22
23 Auditor
24 41540-300 Professional Services 84,555 16,500 28,756 16,500 16,612
25 Finanial Services 3,000 5,067
26 ' Total'Auditor 84,555 16500 '28,756 19;5pp 21'679
27
28 Assessar
29 41550-210 O eratin Su lies 427 500 1,314 500 391
30 41550-300 Professional Services 48,699 49,284 45,177 49,284 28,749
31 r Total Assessor r49,125 r 49,78d 46,491 49;784 29,140
32
33 '�� Attorrre
34 41600-300 Professional Services 24,425 28,000 60,095 35,000 12,694
35 Total Cit Attome 2d,425 ' 28,000 r6Q095 ' '35,000 12;694
36
37 Cit Chader
38 41000-210 O eratin Su lies - - 9 - 235
39 41000-300 Professional Services - - 1,049 -
40 Total Cit Charter - - ;1,058 - 235
41
42 C7?ther�eneral Gc>uemment
47 41900-300 Professional Srvs 2,400 - - - 1,283
48 41900-321 Tele hone - -
49 41900-360 Insurance 40,253 46,000 40,640 45,000
50 41900-430 Misc Bankin Char es 59 - - -
51 41900-433 Dues&Membershi s 24,987 25,411 23,274 23,411 17,416
52 41900-810 Refunds/Reimbursements 2,784 - - -
53 -
54 ' Total Other Govemment ' '71,081 ' 71,411 '63,914 ' 68;411 18;699
55
56 Plannin &Z4nin
57 41910-300 Professional Services 21,212 32,000 65,198 32,000 39,677
58 Ordinance U date Com Plan - 45,000
59 TotalPlannin &Zonin 21,212 ' 77000 65,198 ' 32,aaa 39'677
60
61 Git HallO eratin Ex enses
62 41941-200 Office Su lies 1,345 2,000 2,035 3,000 1,717
63 41941-201 Posta e/Shi in 2,138 2,600 2,432 4,100 1,001
64 41941-207 Com uter/Co ierSu lies 1,781 3,000 2,216 3,000 2,421
65 41941-210 O eratin Su lies 12,544 11,000 12,192 9,500 5,091
66 41941-300 Professional Services 5,505 7,000 6,577 7,000 4,024
67 41941-321 Tele hone 3,750 5,000 2,775 3,000 1,763
68 41941-352 Gen.Notices Public Hearin information 2,970 2,000 3,005 2,000 1,112
69 41941-364 Workers Comp Insur.(Misc.Vol.Commissioners Staf� 42 565 - 565 1
70 41941-380 Utilities/Outside Services 14,744 18,000 16,619 13,500 8,306
71 41941-400 Re airs/Maintenance Bld . 9,957 3,000 2,198 4,000 3,343
72 41941-520 Buildin s&Structures - - - 609
73 41941-810 Refunds/Reimbursements 9 - 204
74 Total Cit Hall O eratin 54,784 ' 54 165 50,048 ' 49,665 29'591
75
76 IT TeGhnalo
78 41951-207 Com uter/Su lies 7,260 9,385 3,753 7,385 1,839
79 Total IT Technolo 7,260 9 385 3,753 7;385 1 839
80
81 En ineerin
82 43170-260 Com rehensive Plan 97,671 - -
83 43170-300 Professional Services 25,706 36,000 39,710 36,000 44,667
84 Total En ineerin 123,377 36,000 39,710 36;000 44;667
85
86 Fi re;
87 42200-300 Professional Services 236,742 242,000 203,960 243,857 141,248
88 42200-550 MotorVehicles 13,868 17,000 18,946 17,000 11,258
89 42200-580 Safet Ins ections 1,000 - 1,000 -
90 Total Fire Services 250 609 260 000 222 806 261'857 152 505
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91
92 Buildi[� Ins'e�io[rs =
93 42400-300 Professional Services 25,973 25,000 40,311 25,000 24,934
94 42400-437 Surchar es 1,141 700 1,824 2,300 281
95 Total Buildin Ins ections 27,115 25 700 '42,135 27;3pp 25 275
96
97 GRAND T4TAL CITY HALL 725,824 6d8,883 638,047 599,862 382,132
98
99 Git Administratcsr
100 41300-100 Wa es&Salaries 60,325 87,623 76,165 87,623 48,867
101 41300-121 PERA 4,059 6,134 5,332 6,353 3,543
102 41300-122 FICA/SS 3,446 5,433 4,260 5,433 2,720
103 41300-126 Medicare 806 1,271 996 1,271 629
104 41300-130 Em lo er Paid FSA 175 350 - 350 -
105 41300-131 Em lo er Paid Health 5,872 11,517 12,312 12,671 6,371
106 41300-133 Em lo er Paid HSA 2,513
107 41300-140 Unem lo ment Com ensation 6,345 2,514 -
108 41300-208 Trainin 444 2,000 1,348 3,000 1,342
109 41300-210 O eratin Su lies 261 - - 500 349
111 41300-364 Workers'Com ensation 750 598 903 996 -
112 41300-433 Dues&Membershi s 834 900 834 900 1,366
113 Grand Total Git Administrator '�13,527 115,825 104,662 ��',8,097 67,700
114
115 Cit Clerk!Administrative Staff
116 41400-100 Wa es&Salaries 69,356 115,991 99,780 122,543 68,103
117 41400-110 Overtime 3,293 4,000 960 2,000 194
118 41400-121 PERA 3,958 8,367 7,435 9,174 4,927
119 41400-122 FICA/SS 4,558 7,439 6,587 7,843 4,595
120 41400-126 Medicare 1,150 1,740 1,540 1,835 1,063
121 41400-130 Em lo er Paid FSA 350 850 350 850 -
122 41400-131 Em lo er Paid Health 5,020 23,033 6,076 25,342 4,449
123 41400-132 Medical Cafeteria 3,630 7,361 7,694
124 41400-133 Em lo er Paid H S A 1,947 1,659 1,432
125 41400-140 Unem lo ment Com ensation 6,755 3,234 -
126 41400-208 Trainin 1,473 1,000 725 1,000 965
127 41400-210 O eratin Su lies 180 - 289
129 41400-364 Workers'Com ensation Insurance 1,164 702 1,337 1,352 14
130 41400-433 Dues&Membershi s 35 150 160 150 60
131 Grand7atal Admin Staff '129,112 163,272 137,20r� 172,089 93,785
132
133 C4de Enfor�emerrt '��
134 41920-100 Wa es&Salaries - 13,863 1,154
135 41920-110 Overtime - - -
136 41920-121 PERA - 977 84
137 41920-122 FICA/SS - 836 72
138 41920-126 Medicare - 195 17
139 41920-130 FSA Em lo er - 150
140 41920-131 Health Insurance - -
141 41920-140 Unem lo ment Com ensation - - -
142 41920-208 Trainin - -
143 41920-210 O eratin Su lies 1,500 392
144 41920-331 Vehicle Ex ense - -
145 41920-344 Public Hearin Notices - -
146 41920-364 Workers'Com ensation - -
147 41920-417 Uniform - -
148
149 Grand Total Code Enforcement ' 1i,521.68 1,71?i$$
150
151 Em Ic� �:Ben�:fit�har �:s
152 43190-300 Professional Services
153 ' Total'Employee BenefiYGhgs '
154 Transf��s to/from ather Funds
155 49360-710 Residual E uit Transfer
156 49360-720 O eratin Transfers 14,390
158
�ss ' Grand Total Administration 968,462 927,980 879,913 908,569 ' S45,335
160
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161 ��BL�������'��
162 PERSONNEL�ERUICES
163 43100-100 Full-time-Re ular 273,256 274,872 239,085 274,872 153,069
164 43100-110 Full-time-Overtime 19,193 18,000 12,162 19,000 15,045
165 43100-121 PERA 20,638 20,501 19,273 21,233 12,185
166 43100-122 FICA/SS 15,915 18,158 14,293 18,158 9,159
167 43100-126 Medicare 3,835 4,247 3,811 4,247 2,116
168 43100-130 Em lo er Paid FSA 1,750 1,750 700 1,750 350
169 43100-131 Em lo er Paid Health 36,431 57,585 39,013 63,355 28,809
170 43100-132 Medical Cafeteria 2,059 5,131 3,697
171 43100-133 Em lo er Paid H S A 10,818 9,746 7,541
173 43100-140 Unem lo ment Com ensation - 589
174 43100-364 Workers'Com ensation Insurance 21,228 22,750 17,974 16,512 465
175 43100-417 Uniforms 5,730 7,000 3,596 7,000 2,996
176
177 Total PW Perscannel 414 604 �24,8�3 36a 374 426'127 23a 433
178
179 �UU MICS.'dPERATING EXPEN�ES
180 43100-200 Office Su lies 5 100 - -
181 43100-208 Trainin and Instruction 1,960 2,500 1,786 2,500 1,540
182 43100-210 O eratin Su lies 14,549 20,000 14,380 18,000 5,974
183 43100-212 Motor Fuels 24,822 30,000 22,298 30,000 23,962
184 43100-220 Re aid Main.Su lies 21,962 20,000 15,693 18,000 76,379
185 43100-223 Buildin Re air 649 6,500 45,958 6,500 3,577
186 43100-300 Professional Services 2,100 2,100 2,100 32,100 2,100
187 43100-321 Tele hone 3,537 3,600 3,621 3,600 2,539
188 43100-360 Insurance - 3,645
189 43100-380 Utilit services 9,072 13,500 6,231 10,000 6,715
190 43100-810 Refunds/Reimbursements - -
191 'Total PW Misc. 78,�5� ' 9�#300 11�712 12a'7aa 122 7#37
192
193 CITY OPERATING�ERUICES
194 43100-222 Seal Coatin - 50,000 52,440 50,000 -
195 43100-225 Land Sca e/Ditch Maintenance 4,841 10,000 7,023 10,000 4,038
196 43100-226 Si nRe airMaterial 1,901 6,000 3,415 6,000 -
197 43100-227 Crack Fillin 20,303 25,000 10,667 15,000 15,338
198 43100-228 Dust Control 92,601 90,000 75,338 90,000 96,511
199 43100-229 Culverts 1,925 6,500 6,242 6,500 6,113
201 43100-231 Drain Tile 2,416 - - - -
202 43100-232 Gravel 93,461 130,000 103,078 128,000 91,467
203 43100-233 As halt/Maintenance atchin 111,903 100,000 143,687 100,000 625
204 43100-381 Si nal Li hts/street li hts 2,286 7,000 1,908 4,000 1,213
205
206 Tcatal PUU C} eratin 33���#1 �27,��� 4a3 7�� 408'�00 21a 3a4
207 PAFCKS PEFCS�NNE�SERVIGES
208 45200-100 Wa es and Salaries 16,213 12,420 13,879 16,700 9,432
209 45200-110 Overtime 54 - 1,083 - -
210 45200-121 PERA - - - - 25
211 45200-122 FICA/SS 999 769 901 1,022 496
212 45200-126 Medicare 245 180 211 239 121
213 45200-130 Em lo er Paid FSA - - - -
214 45200-131 Em lo er Paid Health - - - -
215 45200-364 Workers'Com ensation Insurance 160 200 2,600 2,805 2
216
217 Tcrtal Parks Personnel �i7,67�i 13,�aG� 1$,674 20';766 10,076
218 ' PARKS-MISC.C}PEIxATING EXPENSES PARKS
219 45200-210 O eratin Su lies 7,794 9,100 7,449 7,100 3,131
220 45200-220 Re aidMain.Su lies 19 1,100 - 1,100 -
221 45200-221 Maintenance Pro'ect 7,461 10,000 9,457 10,000 7,144
222 45200-300 Professional Services 600 - 600 -
223 45200-321 Tele hone 680 700 661 700 458
224 45200-380 Utilit services 6,243 7,100 5,180 7,100 2,736
225 45200-530 Im rovements Other than Bld 48,450 42,000 35,903 35,823 35,823
226 45200-810 Refunds/Reimbursements -
227
228 Total Parks C} eratin 7(},�t47 7Q,�iQQ a$,6§(I 62'423 4�2�2
229
230 Tot�l'Parks 88,318 ' E#4169 77 323 83'18� �8 36#3
231
232 Ice&Sncaw Remaual
233 43125-210 Snowand Ice Removal 28,450 29,000 17,058 20,000 11,083
234 Tcatal�ncaw&IGe '��#450 ' 29,��� 17 aa8 20 000 11 a83
235
236 Rec clin
237 43232-210 O eratin Su lies 511 1,075 202 1,075 720
238 43232-300 Professional Services 64,140 63,345 60,775 63,345 41,790
239 Total R�c clin 6d,65�i '�� 6i�,420 f0,977 64;420 42,�11
240
2a� '��� GF�AND TC?TAL RUBLI�W41�KS 8�PARKS '��� �,OQ6,96U '��� 1,127a7�2 1aU40,242 '��� 1,123,936 '��� 686,4&6 1,
242
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243 ��L��E
244 PERSONNEL�ERUICES
245 P4LIGE
246 42100-100 Wa es and Salaries 460,839 477,418 432,726 481,465 267,274
247 42100-110 Overtime 12,680 12,000 7,642 13,000 5,406
248 42100-111 Overtime Events 14,880 15,000 11,546 20,000 5,383
249 42100-121 PERA 73,720 70,843 65,662 73,626 39,884
250 42100-122 FICA/SS 123 - - - -
251 42100-126 Medicare 7,242 7,284 6,566 8,651 4,212
252 42100-130 Em lo er Paid FSA 2,389 2,450 700 2,800 -
253 42100-131 Em lo er Paid Health 24,328 37,170 33,774 41,741 24,024
254 42100-132 Medical Cafeteria 29,954 29,334 24,427 33,222 23,645
255 42100-133 Em lo er Paid H S A 7,500 9,015 8,294 10,222 7,159
256 42100-134 Em lo er Paid HRA 1,875 - -
257 42100-364 Workers'Com ensation 18,945 20,275 26,979 26,564 217
258
259 Tt7TAL ' �54,231 ' 680,789 6�8,317 7'1'1,29'I ' 377,2p3
260 ' PART TIME
261 42101-100 Wa es and Salaries 42,226 40,850 61,780 57,225 37,197
262 42101-110 Overtime - - - -
263 42101-111 Overtime Events 1,810 - 2,162 1,292
264 42101-121 PERA 927 - 4,163 1,250 1,365
265 42101-122 FICA/SS 2,522 2,533 3,750 2,866 1,832
266 42101-126 Medicare 646 592 927 670 569
267 T4TAL 48,'I3Q d3,975 72,782 62;011 42,233
268 PflLICE#DMIN
269 42102-100 Wa es and Salaries 35,263 37,024 31,559 38,230 20,704
270 42102-110 Overtime - 500 - 500 -
271 42102-121 PERA 2,639 2,627 2,446 2,808 1,496
272 42102-122 FICA/SS 2,385 2,326 2,171 2,401 1,444
273 42102-126 Medicare 564 544 508 562 334
274 42102-130 Em lo er Paid FSA 350 350 350 350 350
275 42102-131 Em lo er Paid Health 1,322 230 159 295 871
276 42102-132 Medical Cafeteria 3,897 6,737 4,083 8,376 2,957
277 TK?TAL ' 'd6,d20 ' �0,338 41,277 33;322 28,1�7
278
279 ' SUPPLIES
280 42100-200 Office Su lies 5,405 6,000 3,681 4,000 2,478
281 42100-201 Posta e 844 500 467 500 280
282 42100-208 Trainin Classes and Su lies 5,603 9,100 7,062 11,600 10,853
283 42100-209 Police Reserves E ui ment 3,747 3,500 2,550 3,500 1,598
284 42100-210 Patrol Su lies 2,975 3,500 3,109 3,500 988
285 42100-212 Motor Fuels 22,191 28,000 28,009 30,000 23,142
286 42100-417 Clothin and Uniforms 5,936 7,250 5,197 7,310 5,949
287 42100-433 Dues and Membershi s 1,174 1,000 1,065 1,000 620
288 42100-810 Refunds/Reimbursements - 60 -
289 TC?TAL 47,874 ' �a$,$�a0 �1,200 61';410 4�,907
290
291 '� C4NTRACTUAL SERVIGES
292 42100-220 Maintenance-Motor Vehicle 10,257 12,000 7,269 8,000 3,414
293 42100-223 Buildin Maintenance and Re airs 1,365 3,000 3,073 3,000 731
294 42100-300 Professional-Animal Control 507 1,000 - 500
295 42100-301 Prisoner-ProfessionalFees 11,824 10,000 3,065 10,000 1,515
296 42100-304 Le al Services 33,240 35,000 24,031 35,000 17,388
297 42100-321 Tele hone 4,403 7,200 4,527 7,200 3,348
298 42100-323 Radio Units 12,248 17,300 10,688 17,300 5,984
299 42100-380 Utilit Services/CivilDefense/Emer enc Mana ement 2,692 5,000 2,109 4,000 1,098
300
301 TC?TAL 76,537 ' �O,�a00 �4,762 8�a';000 33,477
302
aoa GRAND T4TAL PC?LI�E 873}193 924;452 838}337 973,234 526}999 1}
304
305
aos C�MBINED GRAND TUTAL EXPEfVDITllRES '�� 2,848,615 '�� 2,98Q,184 2,758,493 '�� 3,005,739 1,758,81'��9 3,
307
308
309
310
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311
312 REVENUES 2009ACTUAL 2010BUDGET 2010ACTUAL 2011 BUDGET
313 -
314 41900-31020 Delin uent Pro ert Taxes 27,615 - 43,753 25,000 30,210
315 41900-31040 Fiscal Dis arities 145,787 - 179,852 35,000 101,928
316 41900-31050 Pro ert Tax Unallotment 70,603 -
317 41900-31100 General Pro ert Taxes 2,052,748 2,294,972 2,192,882 2,411,777 1,102,519
318
319 Total Taxes Received 2,226,151 2,365,575 2,416,487 2,471,777 1,234,656
320
321 41900-31810 Cable Franchise Fee 33,326 30,000 - 30,000
322 41900-32110 Li uor Licenses Fees 18,420 18,500 18,260 18,500 18,200
323 41900-33402 Homestead Credit 1,772 - -
324 41900-33403 Mobile Homestead Credit - - - - -
325 41900-33420 AG Preserve Credit 1,873 1,000 - 1,000 -
326 41900-33421 PERAStateAid 1,845 1,845 923 1,845 -
327 41900-33422 Other Grants and Aid 32,000 45,000 12,000 8,000 -
328 41900-34000 Char es for Services 50 - 400 - 63
329 41900-34103 Zonin /Subdivision Fees 7,545 5,000 5,410 5,000 2,840
330 41900-34105 Co ies/Ma s 80 100 272 100 64
331 41900-34107 Assessment Search 25 50 25 50 50
332 41900-34108 TIF Administrative Fees 16,000 22,000 - 8,000 -
334 41900-34405 Clean u da Income 1,473 1,200 963 1,200 1,060
335 41900-36200 Misc.Revenue 6,629 1,000 207 1,000 285
336 41900-36210 Interest Earnin s 6,271 6,000 4,295 6,000 2,052
337 41900-36217 Sale of Assets 19,400 2,500 - - -
338 41900-36220 Rents/Ro alties 4,746 5,000 7,812 7,812 3,906
339 41900-36230 Donations 900 - 1,825 - 300
340 41900-36233 Refunds/Reimbursements 1,705 - - - -
341 41920-32100 Business/License Fee -
342 41920-34000 Char es for Services - -
343 41941-34100 General Government - -
344 41941-34101 Facilit Rental 3,043 4,719 2,978 4,719 2,740
345 41941-36200 Miscellaneous 577 1,391 216
346 42100-32240 Animal Licenses 224 600 8 - -
347 42100-33423 Police Town Aid 47,258 47,000 46,328 47,000 -
348 42100-33424 Police Trainin &POST 4,361 4,000 3,585 4,000 -
349 42100-33620 Other Grants and Aid/Safe&Sober revenue 11,271 8,000 8,689 13,000 5,856
350 42100-34200 Police Permits 1,650 1,500 1,685 1,500 765
351 42100-34201 Police Service Char e revenue 7,800 7,000 8,400 7,000 2,078
352 42100-34202 PoliceRe orts/Misc.Fees 1,310 1,500 1,587 1,500 581
353 42100-34204 Police Trainin - 474 -
354 42100-35101 Fines 104,001 70,000 100,757 70,000 66,808
355 42100-36230 Donations - - -
356 42100-36233 Refunds/Reimbursements 12,077 - -
357 42400-32210 Buildin Permit Fees 47,879 37,000 72,906 37,000 40,392
358 43100-33418 MSA Road Maint.Fund 100,722 92,175 84,891 110,000 129,364
359 43100-34300 Public Works Permits/Fees 2,830 3,000 1,535 3,000 2,660
360 43100-34301 Dust Control 72,147 72,255 76,582 72,530 10,511
361 43100-36100 S ecial Assessments 275 -
362 43100-36200 Miscellaneous 70,143 53,769
363 43100-36233 Refunds/Reimbursements 132 - - - -
364 43125-36200 Miscellaneous Revenue 8,010
365 43232-33610 Count Rec clin Grant 15,834 15,000 16,474 16,400 -
366 43232-34400 Rec clin Income 59,971 62,000 66,516 62,000 59,354
367 43232-36200 Miscellaneous Revenue 6
368 45200-33422 Other State Grant 48,450 42,000 35,823 35,823 35,823
369 45200-34101 Facilit Rental 1,018 2,500 1,165 2,500 980
370 45200-36200 Miscellaneous Revenue 105 45
371 45200-36230 Donations 3,895 1,320
372 45200-36233 Refunds/Reimbursements 26 - - -
373 49360-39200 Transfer from Other Fund - -
374
375
376 TOTAL OTHER REVENUES 696,639 609,444 658,588 576,479 450,090
377
378 TOTALALLREVENUES 2,922,790 2,975,019 3,075,075 3,048,256 1,684,746
379
380 ALLOCATION FROM RESERVE FUNDS
381 REVENUES LESS DISBURSEMENTS 74,175 5,165 316,581 42,517 74,073
382 **These are monies available for the Reserve Funds
383
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384
ass Debt Service
3ss Equipment Certificate Fund#309&416
387 2004&2006&2008 Certificates
388
389 Disbursements
390 E ui ment Certificate
391 Fiscal A ent Fees/Issuin Fees
392 Princi al 206,000 214,000
393 Interest 38,561 50,477
394 Re uired 5%overa e 12,228 13,224
395 Total 256,789 - 277,701 122,891
396
397 Revenues
398 Lev 256,789 277,701
399 Interest
400 Sales of Assets
401 Bond Proceeds
402 Total 256,789 277,701
403
aoa Facility Expansion (PD)#307Ɨ
405 Fund#407 from 2006 and forward
406 Disbursements
407 Pro'ect Costs
408 Princi al 33,000 34,000
409 Interest 8,404 6,930
410 Re uired 5%Overa e 2,070 2,047
411 Total 43,474 42,977 41,380
412
413 REVENUES LESS DISBURSEMENTS
414 Total Debt Service 300,263 320,678
415 Total Pro ert Tax Le 2,665,838 2,732,455