HomeMy WebLinkAbout1997 02-27 CC MINBook 79/Page 72
02/27/97
MINUTES OF THE ADJOURNED REGULAR MEETING OF THE
CITY COUNCIL OF THE CITY OF NATIONAL CITY,
CALIFORNIA
FEBRUARY 27, 1997
The Adjourned Regular Meeting of the City Council of the City of National
City was called to order at 3:33 p.m. by Mayor Waters.
ROLL CALL
Council members present: Beauchamp, Inzunza, Zarate, Waters. Absent:
Morrison.
Administrative officials present: Bouse, Campbell, Dalla, Eiser, Hood,
Kimble, Matienzo, McCabe, Morse, Myers, Post, Ruiz, DiCerchio,
Williams.
Councilman Morrison arrived in Council Chambers at 3:34 p.m.
BUDGET (206-1-13)
1. SUBJECT: Financial Forecasting Workshop.
Mayor Waters turned control of the meeting over to City Manager Tom
McCabe to make some introductory remarks.
City Manager McCabe emphasized that what the City Council would be
looking at during the workshop would be a two-year financial forecast, not a
budget, and not a financial plan. He explained that the difficulty with doing
multi -year forecasting is that in the second year and beyond, there is no way
of knowing or controlling what kinds of actions, outside the City itself, will
impact the City.
According to the City Manager, revenues are a critical element in
developing the City's financial forecast. For that reason, the staff has
researched the various revenue trends that have occurred in the past. Mr.
McCabe cautioned that translating those trends into a revenue increase in
the future is nothing more than a projection.
Book 79/Page 73
02/27/97
The City Manager explained that the other element necessary to do a
forecast is to develop some assumptions in order to have the same effect on
all the years covered by the forecast. The staff has developed such
assumptions, both positive and negative; general and specific. The normal
assumptions that generally go into a forecasting session, according to City
Manager McCabe, are current expenditures, such as supplies, fuel, utilities,
etc.; and compensation, which includes staffing, salaries, benefits and
intergovernmental issues, such as grants and inflation. In preparing the
current forecast the following assumptions were made:
General Assumptions
1. The economy is slowly rebounding.
2. Inflation will be 3% for 1997-98 and 3% for 1998-99.
3. The State will not further reduce or increase City revenues.
4. A prudent fund balance is a tool for good financial planning. Fund
balance should not drop below 5% of the annual expenditure plan.
5. General Fund revenue will have to be allocated to continue grant
programs when Federal or State funding terminate.
Revenue Assumptions
1. Property tax revenues are projected to increase 2% in 1997-98 and
2% in 1998-99.
2. Sales tax revenue is projected to increase in future years based on
data provided by the State Board of Equalization by 4.9% in 1997-98
and 4.3% in 1998-99.
3. $1.5 M of sales tax revenue is added to the General Fund in 1997-98
with the payoff of Plaza Bonita in February 1997.
4. Motor Vehicle in Lieu Fees are projected to increase in future years
equal to the inflation assumption of 3%.
5. The City will continue to receive the same revenues from Prop. 172
for public safety funds.
6. No additional one-time PERS surplus revenues will be available
beyond the budgeted amount in fiscal year 1996-97.
7. Pending legislative actions are not included in this forecast.
Book 79/Page 74
02/27/97
Revenue Assumptions (continued)
8. No other revenue increases are forecasted for remaining revenues
above what were budgeted in fiscal year 1996-97.
9. No additional revenues are forecasted from the completion of the
National City Marina.
Expenditure Assumptions
1. Pay increases per MOU's will be factored.
2. Cost accounting of labor costs will be charged to other funds as
appropriate to relieve the general fund.
3. Fringe Benefit Costs will increase by 1% for the next 2 years.
4. The PERS contribution rates over the 2 year period will remain the
same.
5. The City's non -personal cost and capital outlay will increase at the
same level as the inflation projection of 3%.
6. The Plaza Bonita bonds will be paid off putting back approximately
$1.5M in sales tax revenues into the general fund.
7. No additional debt service will be created.
City Manager McCabe reiterated that the 2-year financial forecast the
Council has before it is not a budget nor a financial plan. The actual budget
is forthcoming later in the year. That budget, according to the City
Manager, must demonstrate that the revenues that will be coming in will
off -set the expenditures that are recommended and approved by the City
Council and still maintain a standard reserve.
Finance Director Marylou Matienzo distributed a handout that included the
following exhibits (which are attached):
Exhibit A:
Exhibit B:
Exhibit C:
General Fund 5-Year Comparison, Revenue vs.
Expenditures
General Fund Balance, 5-Year Comparison
Actions Taken to Resolve 1991-92 Deficit, Revenue
Enhancements and Expenditure Containments
Exhibits (continued)
Exhibit D:
Exhibit E:
Exhibit F:
Exhibit G
Exhibit H:
Exhibit I:
Exhibit J:
Exhibit K:
Book 79/Page 75
02/27/97
General Fund Revenue Projections; FY 1996-97,
FY 1997-98, FY 1998-99
General Fund Expenditure Projections; FY 1996-97, FY
1997-98, FY 1998-99
General Fund Operating Transfers Projections; FY 1996-
97, FY 1997-98, FY 1998-99
General Fund Balance, 8-Year Comparison
General Fund Expenditure Projections with Potential
Losses of Outside Funding; FY 1997-98 and FY 1998-99
General Fund Balance; 8-Year Comparison, Potential
Loss of Outside Funding
General Fund Revenue/Expenditure Comparisons
FY 1991-92 through FY 1998-99
General Fund Salary and Benefit Charges to Other Funds
Projection, FY 1996-97, FY 1997-98, FY 1998-99
The Finance Director then made a posterboard presentation, reviewing and
explaining each exhibit. At the end of her presentation, the Finance
Director concluded that the City really needs to think seriously about how
the gap can be bridged between revenues and expenditures because
revenues are always falling behind expenditures.
The Finance Director displayed three charts not included in the hand-out
material (attached):
Exhibit L showed the costs of reviving previously frozen personnel
positions. At salary step A, with a compensation adjustment of 0%, the cost
of reviving the positions would be $1.3 million. With a 5% compensation
adjustment, the cost of reviving all of the frozen positions would be $1.4
million. Finance Director Matienzo expressed doubt that the City could
afford to take such action.
Book 79/Page 76
02/27/97
Exhibits (continued)
Exhibit G1 showed compensation adjustments for a two-year period, from
0% to 4% in personnel services, and with 3% inflationary increases in non -
personnel costs.
Exhibit G2 showed compensation adjustments for a two-year period, from
0% to 5% in personnel services, and no inflationary increases in non -
personnel costs.
Finance Director Matienzo concluded her presentation.
City Manager McCabe pointed out that what is obvious is that the City
needs to increase revenues. The question is: How can the City accomplish
that goal? He informed the Council that the individual City Departments
are still "holding the line" on maintenance, operations and capital outlay
expenditures, and that the Department budgets are not increasing in relation
to growth in the economy and the cost of living.
PUBLIC ORAL COMMUNICATIONS - None.
Mayor Waters stated that the workshop was for informational purposes only
and no action would be taken at the meeting.
ADJOURNMENT
Motion by Zarate, seconded by Inzunza, to adjourn to the Next Regular
City Council Meeting - March 4, 1997 - 3:00 p.m. - Council Chambers,
Civic Center. Carried by unanimous vote.
The meeting closed at 4:59 p.m.
Book 79/Page 77
02/27/97
ADJOURNMENT (continued)
The foregoing minutes were approved at the Regular Meeting of April 15,
1997.
�AYOR
CITY OF NATIONAL CITY
/.L4.
-dD
ALL CITY COUNCIL MEETINGS ARE TAPE RECORDED. YOU
MAY LISTEN TO THE TAPES IN THE CITY CLERK'S OFFICE.
COPIES OF THE TAPES MAY BE PURCHASED FROM THE CITY
CLERK.
EXHIBIT A
Book 79/Page 78
02/27/97
CITY OF NATIONAL CITY
GENERAL FUND
5-YEAR COMPARISON
REVENUES VS EXPENDITURES
YEAR
ACTUAL REVENUES ACTUAL EXPENDITURES
VARIANCE
TRANSFERS VARIANCE
1995-96
1994-95
1993-94
1992-93
1991-92
16,283,028
16,190,589
16,499,553
16,469,577
15,997,921
16,292,659
16,008,193
16,777,891
18,205,813
18,173,779
(9,631)
182,396
(278, 338)
(1,736,236)
(2,175,858)
859,445
321,696
1,468,619
1,998,125
(1,275,919)
849,814
504,092
1,190,281
261,889
(3,451,777)
NOTES:
1. Actual amounts of revenues and expenditures are based on audited financial
statement.
2. 5 year comparison of revenues vs expenditures is a "stand alone" comparison
without inclusion of reserve fund balance.
3. % variance change was most critical in 1991-92 but shows a deficiency decline
of 21' into 1992-93 and 84% from 1992-93 to 1993-94.
4. Transfers consist of transfers of general fund money to other funds but also
transfers from other funds to support the general fund.
EXH: T B
CITY OF NATIONAL CITY
GENERAL FUND BALANCE
5 YEAR COMPARISON
YEAR FUND BALANCE ACTUAL ACTUAL
INTERFUND
FUND BALANCE
CHANGES FUND BALANCE
BEGINNING REVENUES EXPENDITURES
TRANSFERS
ENDING
IN RESERVE ENDING
1995-96
1994-95
1993-94
1992-93
1991-92
821, 913
800,292
27, 177
0
108,506
16,283,028 16,292,659
16,190,589 16,008,193
16,499,553 16,777,891
16,469,577 18,205,813
15,997,921 18,173,779
859,445
321,696
1,468,619
1,998,125
(1,275,919)
1,671,727
1,304,384
1,217,458
261,889
(3,343,271)
124,929
(482,471)
(417,166)
(234,712)
3,343,271
1,796,656
821,913
800,292
27,177
0
NOTES:
1. Fund Balance amounts are based on audited financial statements.
2. 5 year comparison of revenues vs expenditures with inclusion of reserve fund balance.
3. Changes In Reserves consist of adjustments made between designated and undesignated
fund balances at year end.
4. Fund Balance Ending after Changes In Reserves represents undesignated reserves.
EXHIBIT C
Book 79/Page 80
02/27/97
CITY ACTIONS TAKEN TO RESOLVE 1991-92 DEFICIT
REVENUE ENHANCEMENTS
1. Initiated User Fee Study in 1991-92 resulting in increased
user fee.
2. Increased Transient Occupancy Tax(TOT) from 8% to 10%.
3. Increased business license base tax rates and gross cap.
4. Implemented investment strategies by using Tax Revenue
Anticipation Notes creating an additional $100,000 in interest
earnings.
5. Negotiated Port services reimbursements of $350,000 a year.
6. Expanded rental fees through calculation revision and utilization
of a wider data base.
7. Developed new business and improvements to generate more
sales taxes.
8. Contracted with independent auditors on a contingency basis in
generating new revenues.
9. Conducted internal audit by the finance staff to increase revenues.
EXPENDITURE CONTAINMENTS
1. Budget holdbacks of 8% FY 1991-92 & 1992-93 saving about
$3.6 million.
2. Selective employee hiring freeze from FY 1991 to present.
3. No COLA's for represented employees and froze salary bands for
executives and mid -managers in FY 1993-94.
4. Reduced compensation for represented employees as well as
executives and mid -managers in FY 1993-94.
5. Hold -the -line budget for maintenance and operations and capital
outlay items for the last 5 years.
6. Reduced and finally eliminated General Fund contribution towards
Capital Improvement Program (CIP).
7. Prior year compensation adjustment implemented in 1995-96
creating a total expenditure increase of approximately 7%.
EXHIBIT D
Book 79/Page 81
02/27/97
CITY OF NATIONAL CITY
GENERAL FUND
REVENUE PROJECTIONS
FY 1996-97, 1997-98, 1998-99
FINANCING SOURCE
1996-97
PROJECTED
1997-98
PROJECTED
1998-99
PROJECTED
PROPERTY TAXES
934,514
953,204
972,268
SALES & USE TAXES
9,601,103
10,835,696
11,301,631
MOTOR VEHICLE IN LIEU
2,117,413
2,180,935
2,246,364
TRANSIENT LODGING TAX
600,000
540,000
540,000
FRANCHISE TAXES
707,000
757,000
757,000
BUSINESS LICENSE TAX
500,000
485,000
490,000
RESIDENTIAL RENTAL FEE
115,000
115,000
120,000
OTHER REVENUES
2,084,865
2,084,865
2,084,865
16,659,895
17,951,700
18,512,128
NOTES:
1. 1996-97 PROJECTED IS BASED ON THE CITY'S ADOPTED BUDGET.
2. AN 8t INCREASE IS PROJECTED IN TOTAL REVENUES FROM 1996-97 INTO
1997-98 MAINLY FROM THE FINAL PAYOFF OF PLAZA BONITA BONDS.
3. A 4% INCREASE IS PROJECTED IN TOTAL REVENUES FROM 1997-98 INTO
1998-99.
EXHIBIT E
Book 79/Page 82
02/27/97
CITY OF NATIONAL CITY
GENERAL FUND
EXPENDITURE PROJECTIONS
FY 1996-97, 1997-98, 1998-99
EXPENDITURE CATEGORY
1996-97
PROJECTED
1997-98
PROJECTED
1998-99
PROJECTED
PERSONAL SERVICES
12,662,188
13,591,074
14,665,766
MAINTENANCE & OPERATION
2,616,263
2,694,752
2,775,596
CAPITAL OUTLAY
104,100
259,223
242,850
INTERNAL CHARGES
2,736,220
2,859,984
2,604,695
FUND TOTAL
18,118,771
19,405,033
20,288,907
NOTES:
1. 1996-97 PROJECTED IS BASED ON THE CITY'S ADOPTED BUDGET.
2. A 7.1% INCREASE IS PROJECTED IN TOTAL EXPENDITURES FROM 1996-97 INTO
1997-98 WHICH INCLUDES THE 1. PAY INCREASE REQUIRED BY THE POA MOU.
3. A 4.6% INCREASE IS PROJECTED IN TOTAL EXPENDITURES FROM 1997-98 INTO
1998-99.
4. INCLUDES AN ADDITIONAL 5% COMPENSATION ADJUSTMENT FOR ALL EMPLOYEES EACH
YEAR.
EXHIBIT F
Book 79/Page 83
02/27/97
CITY OF NATIONAL CITY
GENERAL FUND
OPERATING TRANSFERS PROJECTIONS
FY 1996-97, 1997-98, 1998-99
EXPENDITURE CATEGORY
1996-97
PROJECTED
1997-98
PROJECTED
1998-99
PROJECTED
TRANSFERS FROM:
GAS TAX
700,000
700,000
700,000
PLAZA BONITA BONS
30,000
0
0
GENERAL SERVICES
29,107
0
0
INFORMATION SERVICES
116,345
0
0
MOTOR VEHICLE SERVICES
559,791
0
0
TRANSFERS TO:
GENERAL CAPITAL OUTLAY
(26,254)
(204,600)
0
LIBRARY FUND
(333,353)
(375,804)
(401,730)
PARKS MAINTENANCE FUND
(202,093)
(220,434)
(244,195)
FACILITIES MAINTENANCE
(112,962)
0
0
FUND TOTAL
760,581
(100,838)
54,075
NOTES:
1. 1996-97 PROJECTED IS BASED ON THE CITY'S ADOPTED BUDGET.
2. INCLUDES THE 59 COMPENSATION ADJUSTMENT FOR LIBRARY AND PARKS MAINTENANCE
EMPLOYEES EACH YEAR.
3. ASSUMES THE SAME 2% INCREASE IN PROPERTY TAXES FOR THE LIBRARY AND PARKS
MAINTENANCE FUNDS.
EXH1 .T G
YEAR
FUND BALANCE
CITY OF NATIONAL CITY
GENERAL FUND BALANCE
8 YEAR COMPARISON
REVENUES EXPENDITURES INTERFUND
FUND BALANCE
CHANGES FUND BALANCE
BEGINNING
TRANSFERS
ENDING
IN RESERVE ENDING
1998-99
1997-98
1996-97
1995-96
1994-95
1993-94
1992-93
1991-92
(456, 110)
1,098,061
1,796,656
821,913
800,292
27, 177
0
108,506
18,512,128 20,288,907
17,951,700 19,405,033
16,659,895 18,118,771
16,283,028 16,292,659
16,190,589 16,008,193
16,499,553 16,777,891
16,469,577 18,205,813
15,997,921 18,173,779
54,075
(100,838)
760,581
859,445
321,696
1,468,619
1,998,125
(1,275,919)
(2,178,814)
(456,110)
1,098,361
1,671,727
1,304,384
1,217,458
261,889
(3,343,271)
0
0
0
124, 929
(482, 471)
(417, 166)
(234,712)
3,343,271
(2,178,814)
(456, 110)
1,098,361
1,796,656
821,913
800,292
27,177
0
NOTES:
1. 1996-97 REVENUES AND EXPENDITURES ARE BASED ON THE CITY'S ADOPTED BUDGET.
2. 1997-98 REVENUES AND EXPENDITURES INCLUDE ALL ASSUMPTIONS, A 3% POA MOU PAY INCREASE
AND A 5% COMPENSATION ADJUSTMENT FOR ALL EMPLOYEES.
3. 1998-99 REVENUES AND EXPENDITURES INCLUDE ALL ASSUMPTIONS AND A 5% COMPENSATION
ADJUSTMENT FOR ALL EMPLOYEES.
EXHIBIT H
Book 79/Page 85
02/27/97
CITY OF NATIONAL CITY
GENERAL FUND
EXPENDITURE PROJECTIONS
WITH POTENTIAL LOSSES OF OUTSIDE FUNDING
FY 1997-98 AND 1998-99
1997-98
PROJECTED
1998-99
PROJECTED
TOTAL GENERAL FUND
19,405,033
20,288,907
PLUS:
JUDGE GRANT
52,670
52,670
MATCH FOR COPS GRANT
101,885
121,011
SUPPRESSION OF DRUG ABUSE GRANT
58,963
64,672
LOWER SWEETWATER CONTRIBUTION
79,958
83,956
SUBTOTAL
293,476
322,309
GRAND TOTAL
19,698,509
20,611,216
NOTES:
1. JUDGE GRANT ONLY PAYS FOR A PORTION OF THE SALARY AND BENEFITS. ABOVE
ASSUMES CONSISTENT FUNDING LEVEL.
2. THE COPS GRANT AND PHOTO -RADAR AGREEMENT ARE EFFECTIVE THROUGH
FY 1998-99.
3. ASSUMES NO LOSS IN FUNDING FOR ENGINEERING POSITIONS FUNDED BY PROP "A."
4. ASSUMES NO LOSS IN FUNDING FOR SCHOOL LIAISON POSITIONS FUNDED BY
NATIONAL SCHOOL DISTRICT AND SWEETWATER UNION HIGH SCHOOL DISTRICT.
5. ASSUMES NO LOSS IN FUNDING FROM CDC FOR THE LEARN -TO -SWIM, TINY TOTS,
GRAFFITI CONTROL, HOUSING INSPECTION AND STREET TREE MAINTENANCE
PROGRAMS.
6. ASSUMES NO LOSS IN FUNDING FROM CDC FOR THE STAFF SUPPORT AND POLICE
CLERICAL POSITIONS.
EXHIBIT I
YEAR FUND BALANCE REVENUES
CITY OF NATIONAL CITY
GENERAL FUND BALANCE
8 YEAR COMPARISON
POTENTIAL LOSS OF OUTSIDE FUNDING
EXPENDITURES
INTERFUND
FUND BALANCE
CHANGES FUND BALANCE
BEGINNING TRANSFERS ENDING IN RESERVE
ENDING
1998-99
1997-98
1996-97
1995-96
1994-95
1993-94
1992-93
1991-92
(749,586) 18,512,128 20,611,216
1,098,061 17,951,700 19,698,509
1,796,656 16,659,895 18,118,771
821,913 16,283,028 16,292,659
800,292 16,190,589 16,008,193
27,177 16,499,553 16,777,891
0 16,469,577 18,205,813
108,506 15,997,921 18,173,779
54,075
(100,838)
760, 581
859,445
321,696
1,468,619
1,998,125
(1,275,919)
(2,794,599)
(749,586)
1,098,361
1,671,727
1,304,384
1,217,458
261,889
(3,343,271)
0
0
0
124,929
(482, 471)
(417,166)
(234,712)
3,343,271
(2,794,599)
(749,586)
1,098,361
1,796,656
821,913
800,292
27,177
0
NOTES:
1. 1996-97 REVENUES AND EXPENDITURES ARE BASED ON THE CITY'S ADOPTED BUDGET.
2. 1997-98 REVENUES AND EXPENDITURES INCLUDE ALL ASSUMPTIONS, A 3% POA MOU PAY INCREASE
A 5% COMPENSATION ADJUSTMENT FOR ALL EMPLOYEES AND THE POTENTIAL LOSS OF FUNDING FOR
CERTAIN POSITIONS.
3. 1998-99 REVENUES AND EXPENDITURES INCLUDE ALL ASSUMPTIONS, A 5% COMPENSATION
ADJUSTMENT FOR ALL EMPLOYEES AND THE POTENTIAL LOSS OF FUNDING FOR CERTAIN
POSITIONS.
25,000,000
20,000,000
15,000,000
10,000,000
5,000,000
EXHIBIT J
Book 79/Page 87
02/27/97
CITY OF NATIONAL CITY
GENERAL FUND
REVENUE/EXPENDITURE COMPARISONS
FY 1991-92 THROUGH FY 1998-99
1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99
•REVENUES
OEXPENDITURES
EXPENDITURES
AS A ' OF
REVENUES
% EXCESS/
(DEFICIENCY)
1991-92
113.6%
(13.6)%
1992-93
110.5%
(10.5)%
1993-94
101.7%
(1.7)%
1994-95
98.9%
1.1 %
1995-96
100.1%
(0.1)%
1996-97
108 . 8%
(8. 8) %
1997-98
108.1%
(8.1)%
1998-99
109.6%
(9.6)%
EXHIBIT K
CITY OF NATIONAL CITY Book 79/Page 88
GENERAL FUND 02/27/97
SALARY AND BENEFIT CHARGES TO OTHER FUNDS PROJECTIONS
FY 1996-97, 1997-98, 1998-99
EXPENDITURE CATEGORY
1996-97
PROJECTED
1997-98
PROJECTED
1998-99
PROJECTED
JUDGE GRANT (1 OFFICER)
52,670
52,670
52,670
SCHOOL LIAISONS:
FULL-TIME OFFICER
65,406
70,737
74,273
PART-TIME OFFICER
31,987
34,594
36,324
PROP A:
ASSISTANT CIVIL ENGINEER
61,219
64,107
67,156
SENIOR OFFICE ASSISTANT
24,591
25,685
26,852
COPS GRANT (3 OFFICERS) :
GRANT PORTION
77,000
75,000
73,000
MATCH PAID BY CDC
87,265
101,885
121,011
PHOTO RADAR CONTRACT
36,000
36,000
36,000
SUPPRESSION OF DRUG ABUSE:
1 OFFICER
54,757
58,963
64,672
HOUSING INSPECTOR
47,548
49,781
52,123
GRAFFITI CONTROL POSITION
36,899
38,599
40,383
STAFF SUPPORT POSITION
19,163
20,030
20,939
POLICE CLERICAL POSITION
34,257
35,819
37,457
STREET TREE MAINTENANCE POSITION
31,146
32,556
34,039
LEARN -TO -SWIM PROGRAM
24,000
24,000
24,000
TINY TOTS PROGRAM
18,000
18,000
18,000
LOWER SWEETWATER CONTRIBUTION
76,150
79,958
83,956
FUND TOTAL
778,056
818,383
862,855
NOTES:
1. INCLUDES THE 5' COMPENSATION ADJUSTMENT EACH YEAR.
2. A 5% INCREASE IS PROJECTED IN TOTAL CHARGES TO OTHER FUNDS FROM 1996-97 INTO
1997-98.
3. A 5$ INCREASE IS PROJECTED IN TOTAL CHARGES TO OTHER FUNDS FROM 1997-98 INTO
1998-99.
EXHIBIT L
Book 79/Page 89
CITY OF NATIONAL CITY 02/27/97
COST OF REVIVING FROZEN POSITIONS AT "A" STEP
ALL FUNDS
FY 1997-98
EXPENDITURE CATEGORY
COMPENSATION ADJUSTMENT
0%
1%
2%1 3%
4%1 5%
CITY MANAGER:
1 - MANAGEMENT ANALYST
49,821
50,273
50,726
51,178
51,631
52,084
CITY CLERK:
1- SENIOR OFFICE ASSISTANT
26,481
26,710
26,938
27,167
27,395
27,624
BUILDING & SAFETY:
1- SENIOR OFFICE ASSISTANT
26,481
26,710
26,938
27,167
27,395
27,624
ENGINEERING:
1 - TRAFFIC ENGINEER
57,789
58,321
58,854
59,386
59,918
60,450
FINANCE:
1 - SENIOR OFFICE ASSISTANT
26,481
.26,710
26,938
27,167
27,395
27,624
1 - ACCOUNTANT
39,420
39,778
40,135
40,493
40,851
41,209
FIRE:
1 - MANAGEMENT ANALYST
48,698
49,140
49,581
50,022
50,464
50,905
1 - FIRE DIVISION CHIEF
66,358
66,976
67,593
68,211
68,829
69,447
3 - FIREFIGHTERS
139,595
140,875
142,155
143,436
144,716
145,996
1 - SENIOR OFFICE ASSISTANT
26,481
26,710
26,938
27,167
27,395
27,624
PLANNING:
.50 - CODE CONFORMANCE OFFICER
17,698
17,875
18,052
18,229
18,406
18,583
1 - SENIOR OFFICE ASSISTANT
26,481
26,710
26,938
27,167
27,395
27,624
PARKS & RECREATION:
1 - RECREATION CENTER SUPERVISOR
34,488
34,797
35,105
35,414
35,723
36,031
1 - SENIOR PARKS CARETAKER
32,483
32,771
33,060
33,348
33,637
33,925
1 - ASSISTANT TREE TRIMMER
32,483
32,771
33,060
33,348
33,637
33,925
1 - CHIEF PARKS CARETAKER
35,078
35,392
35,707
36,021
36,336
36,650
1 - ADMIN. SECRETARY
31,692
31,972
32,253
32,534
32,814
33,095
POLICE:
1 - ASSISTANT POLICE CHIEF
81,103
81,868
82,633
83,399
84,164
84,929
1 - POLICE SERGEANT
63,655
64,256
64,857
65,458
66,059
66,660
3 - POLICE OFFICERS
161,271
162,777
164,283
165,789
167,295
168,801
3 - CRIME SCENE SPECIALISTS
118,816
119,895
120,974
122,054
123,133
124,212
1 - POLICE DISPATCHER/MATRON
40,516
40,885
41,255
41,624
41,994
42,364
PUBLIC WORKS:
1 - CARPENTER
38,069
38,413
38,757
39,102
39,446
39,791
1.50 - CUSTODIANS
38,153
38,498
38,843
39,188
39,534
39,879
1 - MAINTENANCE WORKER
31,011
31,284
31,558
31,832
32,106
32,380
1 - EQUIPMENT MECHANIC
38,997
39,351
39,704
40,058
40,412
40,765
FUND TOTAL
1,329,599
1,341,718
1,353,835
1,365,959
1,378,080
1,390,201
EXHIBIT G1
CITY OF NATIONAL CITY
GENERAL FUND BALANCE
2 YEAR COMPARISON BY % ADJUSTMENTS
FY 1997-98, FY 1998-99
I COMPENSATION ADJUSTMENT ® 0%, NON -PERSONAL COSTS & CAPITAL OUTLAY ® 3% INCREASE
YEAR
FUND BALANCE
BEGINNING
REVENUES
EXPENDITURE
INTERFUND
TRANSFERS
FUND BALANCE
ENDING
1998-99
396,587
18,512,128
18,821,448
129,750
217,017
1997-98
1,098,061
17,951,700
18,579,688
(73,486)
396,587
II COMPENSATION ADJUSTMENT ® 1%, NON -PERSONAL COSTS & CAPITAL OUTLAY ® 3% INCREASE
YEAR
FUND BALANCE
BEGINNING
REVENUES
EXPENDITURE
INTERFUND
TRANSFERS
FUND BALANCE
ENDING
1998-99
66,637
18,512,128
19,280,450
129,542
(572,143)
1997-98
1,098,061
17,951,700
18,918,692
(64,432)
66,637
III COMPENSATION ADJUSTMENT ® 2%, NON -PERSONAL COSTS & CAPITAL OUTLAY ® 3% INCREASE
YEAR
FUND BALANCE
BEGINNING
REVENUES
EXPENDITURE
INTERFUND
TRANSFERS
FUND BALANCE
ENDING
1998-99
(64,058)
18,512,128
19,528,949
110,948
(969,931)
1997-98
1,098,061
17,951,700
19,040,283
(73,536)
(64,058)
IV COMPENSATION ADJUSTMENT ® 3%, NON -PERSONAL COSTS & CAPITAL OUTLAY ® 3% INCREASE
YEAR
FUND BALANCE
BEGINNING
REVENUES
EXPENDITURE
INTERFUND
TRANSFERS
FUND BALANCE
ENDING
1998-99
(194,758)
18,512,128
19,780,004
92,140
(1,370,494)
1997-98
1,098,061
17,951,700
19,161,883
(82,636)
(194,758)
V COMPENSATION ADJUSTMENT ® 4%, NON -PERSONAL COSTS & CAPITAL OUTLAY ® 3% INCREASE
YEAR
FUND BALANCE
BEGINNING
REVENUES
EXPENDITURE
INTERFUND
TRANSFERS
FUND BALANCE
ENDING
1998-99
(325,408)
18,512,128
20,033,277
73,211
(1,773,346)
1997-98
1,098,061
17,951,700
19,283,437
(91,732)
(325,408)
EXHIBIT G2
CITY OF NATIONAL CITY
GENERAL FUND BALANCE
2 YEAR COMPARISON BY % ADJUSTMENTS
FY 1997-98, FY 1998-99
USTMENT e 0%, NON —PERSONAL COSTS is CAPITAL OUTLAY ® 0% INCREASE
YEAR
FUND BALANCE
BEGINNING
REVENUES
EXPENDITURE
INTERFUND
TRANSFERS
FUND BALANCE
ENDING
1998-99
720,869
18,512,128
18,353,925
151,209
1,030,281
1997-98
1,098,061
17,951,700
18,265,978
(62,914)
720,869
DJUSTMENT 1$, NON —
YEAR
FUND BALANCE
BEGINNING
REVENUES
EXPENDITURE
INTERFUND
TRANSFERS
FUND BALANCE
ENDING
1998-99
1997-98
390,930
1,098,061
18,512,128
17,951,700
18,819,743
18,604,974
151,004
(53,857)
234,319
390,930
ADJUSTMENT ® 2$, NON —
YEAR
FUND BALANCE
BEGINNING
REVENUES
EXPENDITURE
INTERFUND
TRANSFERS
FUND BALANCE
ENDING
1998-99
260,246
18,512,128
19,068,249
132,413
(163,462)
1997-98
1,098,061
17,951,700
18,726,553
(62,962)
T f v a AO.
260,246
TW^TWW S Q4
YEAR `
FUND BALANCE
BEGINNING
REVENUES
EXPENDITURE
INTERFUND
TRANSFERS
FUND BALANCE
ENDING
1998-99
1997-98
129,536
1,098,061
18,512,128
17,951,700
19,319,085
18,848,161
113,634
(72,064)
(563,787)
129,536
MENT ® 4$, NON —
YEAR
FUND BALANCE
BEGINNING
REVENUES
EXPENDITURE
INTERFUND
TRANSFERS
FUND BALANCE
ENDING
1998-99
185,128
18,512,128
19,572,580
94,673
(780,651)
1997-98
1,098,061
17,951,700
---
--_--
18,969,812
- --w—w - w- w�w�
(81,162)
• w*7nf� f V s An.
(1,213)
T1f/7fl O1 QO
TMENT ® 5$, NON —
YEAR
FUND BALANCE
BEGINNING
REVENUES
EXPENDITURE
INTERFUND
TRANSFERS
FUND BALANCE
ENDING
1998-99
(131,817)
18,512,128
19,828,219
75,541
(1,372,367)
1997-98
1,098,061
17,951,700
19,091,313
(90,265)
(131,817)