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SECTION – 26
NON-DEPARTMENT
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DEBT SERVICE
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DESCRIPTION
The Debt Service Program finances the cost of capital improvements through general obligation bonds,
revenue bonds, certificates of participation, notes payable or advances from other funds. The debt service
payments are made in annual installments. This budget contains all major General Fund debt service
payments, however, some debt service payments appear in Department budgets.
Department Budget Summary
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Division Budget Summary
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OTHER PROGRAM SUPPORT
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DESCRIPTION
This section contains programs that are not part of any Department’s direct operating expenditures.
Examples of the programs included in this section are: transit support, Utility User Tax rebates, General
General Insurance/Employee Services – This program pays for the General Fund costs of both (1)
Comprehensive Auto and General Liability, Property, Crime, insurance consultant fees, and related self-
insurance administration services, and (2) employee vacation and sick leave termination expenses. The
termination payoffs are budgeted at an estimated level for the entire General Fund. At year end, funds are
transferred from this activity to reimburse Departmental costs. It is also a placeholder for employee service
costs that will be allocated to departments after budget approval.
Miscellaneous Contract Implementation – This budget covers the cost of retiree/beneficiary health and
dental insurance premiums for approximately 2,000 retirees. The Approved Budget also includes $2.5
million for the General Fund portion of the City’s contribution to the Sacramento City Employees Retirement
System (SCERS), required to ensure the continued stability of the program.
Utility Users Tax Rebate Program – The Utility Users Tax Rebate (UUT) Program began in FY1977/78. This
program had provided for city paid reimbursements for taxes paid. In FY2005/06 the rebate program was
changed to provide for direct tax exemptions. Households with annual incomes under $25,000 qualify for the
tax exemption. The Utility Tax revenue estimates account for these exemptions.
Support for Local Partners – The City contributes funds to support several local partners including the
Sacramento Public Library Authority, the Human Rights Fair Housing Commission and seven Business
Improvement District Programs.
The City contributes General Fund support, in addition to funding provided by the voter approved
Special Parcel Tax, to the Sacramento Public Library Authority (SPLA) to provide library services.
SPLA provides library services through the Central Library and 10 branch libraries throughout the
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and electronic. The catalog is available 24 hours a day via the internet at www.saclibrary.org.
Reservation and renewal of materials can be done online.
The City will contribute $92,880 to the Human Rights Fair Housing Commission. This reflects a 20
percent reduction from the prior year contribution.
Other Major Tax Revenues – The Major Tax Revenues Program includes all discretionary tax revenues
including Property Tax, Sales Tax, and Utility Users Tax.
For more information, contact the Budget Office, 915 I Street, 5th Floor, Sacramento, CA 95814
(916) 808-5845.
APPROVED BUDGET/STAFFING CHANGES
Service Level Impacts
Sacramento Public Library
The reduction in funding will result in operational changes to accommodate the lower ongoing
revenue stream. The Library will reduce the following library branches to five days per week
service, with 35 open hours per week: Colonial Heights, Belle Cooledge, Del Paso Heights, Martin
Luther King, Jr., North Natomas, North Sacramento and South Natomas branches. This action will
eliminate 12 currently filled positions. To mitigate layoffs, the Library is holding positions vacant in
other branches to transfer these affected people into as service days and hours are reduced in City
branches.
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The Valley Hi-North Laguna and North Natomas branches are scheduled to open in early
FY2009/10. The anticipated increased cost of operating the new larger libraries is a combined
$517,800. The City General Fund will contribute $267,800 of this funding requirement for
FY2009/10, and utilize $250,000 in City Library fund balance to cover the remaining costs.
Library staff will develop and implement plans to reduce services/costs to address the use of
one-time funding in future years. Library and City staff will be discussing the funding and cost
impacts of the new Robbie Waters Pocket Greenhaven Library that is scheduled to open in
FY2010/11 and will require about $650,000 in new funding.
Department Budget Summary
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Division Budget Summary
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RESERVES
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DESCRIPTION
General Fund Reserves:
Reserve for Economic Uncertainty
The Reserve for Economic Uncertainty was established in FY1983/84. The FY2008/09 year
end balance is $10.5 million. The Approved Budget does not include the use of this reserve in
order to ensure that the City has resources available to respond to unanticipated expenses or
revenue decline.
Release of Reserves
The FY2009/10 Approved Budget includes the release of $1.08 million from the Advanced Life
Support fund balance for the purchase of vehicles and defibrillators and $3.591 million of funds
designated for FY2009/10 labor costs per Council Resolution 2008-245.
All Other Fund Balances
Remaining balances of enterprise funds, special revenue funds, and internal service funds total
$164.95 million and are listed individually in this document in Schedule 2B – Summary of
2009/10 Revenues, Appropriations and Changes in Fund Balance. The available balance of
special revenue and enterprise funds may only be used for the specific purpose of the
individual fund.
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SECTION – 27
OPERATING GRANTS & PROJECTS