FY2009/10 Approved Budget
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Structure
The City uses fund accounting to assure and demonstrate compliance with finance-related legal
requirements. A fund is defined as a separate accounting entity with a self-balancing set of accounts
1. Governmental Funds Account for activities which are primarily supported by taxes or other
mandatory payments. Most of the City’s basic services are included in governmental funds.
The General Fund is the primary operating fund of the City and accounts for all financial
2. Proprietary Funds Account for services for which customer fees are intended to finance the
costs of operations. There are two types of Proprietary Funds:
Enterprise Funds account for programs and services financed and operated similar to
business-type activities which include services rendered to the general public on a fee
basis.
3. Fiduciary Funds Account for activities that most closely resemble not-for-profit organizations,
including trusts and agency activities. The City is the trustee, or fiduciary, for its employees’
pension plan, SCERS. It is also responsible for other assets, reported in an investment trust
fund, which because of trust agreements, can be used only for the trust beneficiaries. The City
is responsible for ensuring that the assets reported in these funds are used for their intended
purposes.
FY2009/10 Approved Budget
Debt
The City of Sacramento is currently developing a Debt Policy and anticipated adoption in early
FY2009/10. In the absence of an adopted debt policy, the City currently operates under the State of
California debt requirements.
The City’s legal debt limit is set by State of California Statute at 15 percent of the City’s adjusted
assessed valuation. Of the $1.06 billion in debt currently outstanding, the City of Sacramento does not
have any general obligation debt subject to the legal debt limit. The City’s net assessed valuation as of
June 30, 2008 is $40.3 billion, resulting in a debt limit of $6.1 billion.
FY2009/10 Approved Budget
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LEGAL DEBT LIMIT CALCULATION
(in thousands)
As of June 30,
2008
FY2007/08 Assessed Valuation
40,851,124
Less: Outstanding General Obligation
Debt Payable
–
Remaining Debt Capacity
6,051,841
The FY2009/10 Budget includes $31.9 million in principal and $39.8 million in interest payments.
The following are the ratings at April 6, 2009, as determined by Moody’s Investors Service and
Standard & Poor’s.
S&P Moody’s
Insured issues:
1993 Lease Revenue Bonds, Series A A+ A1
1994 Lease Revenue Series B A+ Aa
2002 Certificate of Participation (COP) A Baal
2003 CIRBS AA- Aa3
2005 Refunding Revenue A A1
2006 CIRBS A, B AA- Aa3
2006 CIRBS C, D, E AA- Aa3
Ratings:
Best quality companies AAA Aaa
FY2009/10 Approved Budget
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3
SECTION – 3
HOW TO READ THIS DOCUMENT
FY2009/10 Approved Budget
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FY2009/10 Approved Budget
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HOW TO READ THIS DOCUMENT
The Proposed Budget for each Department is presented in a format that includes the following:
Department Mission Statement (if available)
Department Description and More Information
A Department level Budget Summary Table showing staffing and budget for:
FY2007/08 Actual
FY2008/09 Approved Budget
FY2008/09 Amended Budget (As of January 2009)
FY2009/10 Approved Budget
Variance
A Division level Summary Budget Table:
FY2007/08 Actual
FY2008/09 Approved Budget
FY2008/09 Amended Budget (As of January 2009)
FY2009/10 Approved Budget
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DEPARTMENT BUDGET SUMMARY TABLE – APPROVED FY2009/10 BUDGET
The Approved Budget for each Department is compared with prior year actual; the final approved
current year budget and the current year amended budget (as of January). A sample is as follows:
Column 1 – Shows the Department’s FY2007/08 Actual staffing level, budget by
category, and funding amounts by source.
Column 2 – Shows Approved Budget and staffing levels for FY2008/09.
FY2009/10 Approved Budget
DIVISION BUDGET SUMMARY TABLE – APPROVED FY2009/10 BUDGET
The Division Summary table shows approved expenditures and staffing levels for each administrative
division or department. The tables look like the ones below:
Column 1 – Shows Actual Budget/staffing information for FY2007/08.
Column 2 – Shows the budget and staffing levels by division as presented in the
FY2009/10 Approved Budget
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FY2009/10 Approved Budget
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4
SECTION – 4
BUDGET SCHEDULES
FY2009/10 Approved Budget
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FY2009/10 Approved Budget
FY 2009/10
FY 2008/09 FY 2008/09 FY 2009/10 Undesi
g
nated
Approved Amended Approved Fund Balance Total
420,905 432,986 384,151 122 384,273
420,905 432,986 384,151 122 384,273
28,030 28,030 24,600 2,864 27,464
2,629 2,629 1,835 860 2,695
19,273 19,273 16,233 5,704 21,937
7,446 7,446 6,756 567 7,323
476 476 0 476 476
1,199 1,200 347 588 935
155 155 0 161 161
9,901 9,901 7,874 2,027 9,901
1,746 1,746 0 1,746 1,746
322 322 139 285 424
12,317 12,317 12,472 1,249 13,721
3,065 3,214 0 2,074 2,074
6,524 6,524 8,142 0 8,142
2,213 2,213 0 2,544 2,544
526 526 0 537 537
7 7 0 7 7
2,297 2,297 2,148 101 2,249
250 250 250 0 250
Fund Type
Funds
General Fund
General
Sub-Total General Fund
Enterprise Funds
Community Center
Marina
Parking
Sewer
4th R Latchkey
Art in Public Places
Assessment Reg/SDRIS
Bridge Construction
Cal EPA
CIRBS
Jacinto Park
Land Park
Lighting and Landscape
Major Street Construction
Measure A Maintenance
Measure A Construction
S. Natomas FBA
S. Natomas I-5 Developer Impr
Museum of History and Science
Sacramento Tourism BID
SHRA CDBG
Special Recreation
Schedule 1
Current Operations – Appropriations by Fund in (in 000’s)
FY2009/10 Approved Budget
70
FY 2008/09
Approved
29,266 27,887 (471)
5,089 5,328 (691)
9,915 8,349 (168)
92,482 97,865 1,731
67,014 59,075 (3,426)
32,942 30,779 (1,454)
71,496 86,117 (28,970)
208,311 185,179 (20,995)
75,155 46,717 (8,991)
Non-Departmental 47,884 38,893
Debt Service 99,429 70,459
Fund Reserves 186,078 165,950
Others
General Services 59,085 55,660
Finance 8,736 8,568
Fire 98,350 100,081
Convention, Culture & Leisure 27,848 27,377
Economic Development 5,444 4,752
FY 2009/10 Change
Operating Unit Name Actuals Amended Approved Amended/Approved
Operating Unit Type FY 2007/08 FY 2008/09
Schedule 1A
Current Operations – Appropriations by Operating Unit (in 000’s)
FY2009/10 Approved Budget
FY 2009/10 Change
Approved Approved/Amended
49.00 (4.00)
32.50 4.00
125.50 (7.00)
90.00 (4.50)
582.00 (52.00)
257.00 (36.50)
65.80 (4.20)
54.00 (12.50)
8.00 (1.00)
9.00 (4.00)
Operating Unit Type FY 2007/08 FY 2008/09 FY 2008/09
Operating Unit Name Actuals Approved Amended
Charter Office
City Attorney 58.00 53.00 53.00
Ma
y
or Council 29.00 28.50 28.50
Sub-Total Charter Office 130.50 132.50 142.00
Operating Departments
Fire 653.00 634.00 634.00
General Services 286.50 291.50 293.50
Human Resources 74.00 70.00 70.00
Information Technology 73.00 66.50 66.50
Labor Relations 9.00 9.00 9.00
Schedule 1B
Staffing by Department (In Full Time Equivalents)
FY2009/10 Approved Budget
FY 2009/10 Change
A
pproved Amended/Approved
582.00 (52.00)
153.00 (36.50)
364.75 (12.95)
9.00 (4.00)
105.26 (3.36)
22.00 (3.00)
7.80 0.00
59.25 0.00
71.50 0.00
18.00 0.00
20.00 0.00
142.00 0.00
App
roved
A
mended
Fund Type
Fund Name
FY 2007/08 FY 2008/09 FY 2008/09
General Fund
Mayor/Council 29.00
Actuals
28.50 28.50
Fire 653.00 634.00 634.00
General Services Dept 187.50 187.50 189.50
Transportation Department 297.00 377.70 377.70
Neighborhood Services Dept 15.00 13.00 13.00
Convention Culture & Leisure 112.62 108.62 108.62
Convention Culture & Leisure 7.80 7.80 7.80
Parking
Transportation Department 59.25 59.25 59.25
Sewer
Department of Utilities 80.25 72.50 71.50
Risk Mgmt
Human Resources 18.00 18.00 18.00
Worker‘s Compensation Fund
Human Resources 20.00 20.00 20.00
Sub-Total Internal Service Funds 137.00 142.00 142.00
Schedule 1C
Staffing by Fund
FY2009/10 Approved Budget
OTHER GOVT INTERNAL GROSS NET
ENTERPRISE FUNDS SERVICE TOTAL TOTAL
248,251 99,831 61,888 791,178 689,972
0 0 0 0 0
248,251 99,831 61,888 791,178 689,972
251,143 112,344 61,534 810,990 709,783
(2,892) (12,514) 354 (19,811) (19,811)
(95) 6,395 3,218 14,400 14,400
21,695 146,133 2,533 170,361 170,361
18,708 140,014 6,106 164,950 164,950
GENERAL
Subtotal Revenues 381,209
Revenue Loss 0
Total Current Resources 381,209
Current Requirements
Current Operations
Employee Services 352,692
Total Current 385,968
Total Current Surplus (4,760)
Ending Undesignated Fund 122
Other Fund Sources 4,882
Beginning Undesignated Fund 0
Schedule 2A
Detail of 2009/10 Revenues, Appropriations & Changes in Fund Balance (in 000’s)
FY2009/10 Approved Budget
Current Capital Total Ending
Operations Improvements Requirements (Deficit) Beginning Undesignated
General 384,151 1,818 385,968 (4,760) 0 122
Community Center 24,600 1,650 26,250 (478) 3,342 2,864
Marina 1,835 200 2,035 121 739 860
Parking 16,233 2,878 19,111 (1,632) 7,431 5,704
Sewer 19,866 3,315 23,181 918 2,706 3,624
Art in Public Places 0 0 0 0 476 476
Assessment Reg/SDRIS 347 0 347 (347) 935 588
Bridge Construction 0 0 0 3 158 161
Cal EPA 7,874 0 7,874 (0) 2,027 2,027
CIRBS 1,445 500 1,945 (1,945) 5,579 5,079
Land Park 139 0 139 (48) 333 285
Lighting and Landscape 12,472 1,012 13,484 0 1,249 1,249
Major Street Construction 0 2,320 2,320 (826) 2,900 2,074
Measure A Maintenance 8,142 235 8,377 518 0 0
Measure A Construction 0 5,534 5,534 (3,537) 0 0
S. Natomas I-5 Developer Impr 0 0 0 10 527 537
Museum of History and Science 0 0 0 0 7 7
Sacramento Tourism BID 2,148 0 2,148 (48) 149 101
SHRA CDBG 250 0 250 0 0 0
Special Recreation 3,600 0 3,600 (219) 883 664
Resources Requirements Fund Balances
Total Other
Revenues Sources
General Fund
381,209 4,882
Total General Fund 381,209 384,151 1,818 385,968 (4,760) 4,882 0 122
Enterprise Funds
25,772 0
2,156 0
17,479 (95)
24,100 0
61,325 0
0 0
0 0
3 0
7,874 0
0 1,445
20 0
91 0
13,484 0
1,494 0
8,895 (518)
1,997 3,537
800 (593)
10 0
0 0
2,100 0
250 0
3,381 0
6,900 0
Schedule 2B
Summary of 2009/10 Revenues, Appropriations & Changes in Fund Balance (in 000’s)
FY2009/10 Approved Budget
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INDIRECT IN-LIEU IN-LIEU VOTER APPROVED
COST PROPERTY FRANCHISE GENERAL
Subtotal 9,543 9,748 738 715 2,864 2,801 17,732 19,999
INTERNAL SERVICE FUNDS
Fleet Management 1,285 1,385 0 0 0 0 0 0
Risk Management 1,718 1,852 0 0 0 0 0 0
Subtotal 3,003 3,237 0 0 0 0 0 0
Alternate rates were adopted on 06/23/2009 please see resolution 2009-445 (Exhibits A, B, and C) for FY2009-10 utility rate changes.
Schedule 3
Contributions to General Fund Support (in 000’s)
FY2009/10 Approved Budget
Current
Budget FY2009/10 FY2010/11 FY2011/12 FY2012/13 FY2013/14
Total 5-Year
Funding
1001 General Fund $109,692,840 $1,817,791 $3,712,883 $3,962,883 $4,212,883 $4,212,883 $17,919,323
2001 Measure A – Project $58,995,827 $3,543,000 $3,543,000 $3,468,000 $3,387,000 $3,287,000 $17,228,000
2002 Gas Tax 2106 $11,791,674 $580,000 $580,000 $580,000 $580,000 $580,000 $2,900,000
2005 Measure A – Maint. $11,193,172 $0 $0 $0 $0 $0 $0
2006 Traffic Safety $655,000 $0 $0 $0 $0 $0 $0
2007 Major Street Construction $37,135,716 $2,320,000 $2,320,000 $2,320,000 $2,320,000 $2,320,000 $11,600,000
2008 Street Cut Fund $8,593,866 $150,000 $150,000 $150,000 $150,000 $150,000 $750,000
2025 Measure A Placeholder $0 $1,991,000 $1,991,000 $2,066,000 $2,147,000 $2,247,000 $10,442,000
2026 Measure A Placeholder $0 $235,000 $235,000 $235,000 $235,000 $235,000 $1,175,000
2232 Citywide Lndscpng&Lighting Distri
c
$8,490,557 $1,011,761 $1,011,761 $1,011,761 $1,011,761 $1,011,761 $5,058,805
2503 Ethel Macleod Hart Trust $70,000 $0 $0 $0 $0 $0 $0
2504 Special Recreation $87,201 $0 $0 $0 $0 $0 $0
3002 2002 Cip Bond Capital Projects $60,607,565 $500,000 $0 $0 $0 $0 $500,000
3003 2003 Cirbs Capital Projects $34,151,787 $0 $0 $0 $0 $0 $0
3004 2006 Cirbs Ser A Cap Projects $78,383,903 $0 $0 $0 $0 $0 $0
3005 2006 Cirbs Ser B Cap Projects $36,948,892 $0 $0 $0 $0 $0 $0
3006 2006 Cirbs Ser C Cap Projects $30,775,233 $0 $0 $0 $0 $0 $0
3704 * Other Capital Grants $30,919,400 $0 $0 $0 $0 $0 $0
6004 Parking Fund $30,810,459 $2,878,000 $2,878,000 $2,878,000 $2,878,000 $2,878,000 $14,390,000
6005 Water Fund $115,968,844 $13,523,000 $14,723,001 $15,923,002 $17,123,003 $18,323,004 $79,615,010
6006 Sewer Fund $39,990,373 $3,315,000 $3,364,725 $3,415,196 $3,466,424 $3,518,420 $17,079,765
6007 Solid Waste Fund $30,157,877 $717,000 $417,000 $417,000 $417,000 $417,000 $2,385,000
Schedule 4
Summary of Capital Funding by Funding Source
FY2009/10 Approved Budget
Current
Budget FY2009/10 FY2010/11 FY2011/12 FY2012/13 FY2013/14
Total 5-Year
Funding
6011 Storm Drainage Fund $50,342,807 $1,425,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $5,425,000
6012 4Th R Program $555,000 $0 $0 $0 $0 $0 $0
6501 Fleet Management $6,858,936 $175,000 $175,000 $175,000 $175,000 $175,000 $875,000
9101 SHRA – CDBG $0 $562,000 $0 $0 $0 $0 $562,000
9206 ~ Tax Inc. – Alkali Flat $0 $361,553 $0 $0 $0 $0 $361,553
9211 ~ Tax Inc. – Franklin Blvd. $0 $1,642,839 $0 $0 $0 $0 $1,642,839
Schedule 4 (continued)
Summary of Capital Funding by Funding Source