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199-2001 LTC CITY OF MIAMI BEACH Office of the City Manager Letter to Commission No. /1 Cj - .Jrx) / , m To: Mayor Neisen 0, Kasdin and Members of the City Commission Date: August 30, 2001 From: Jorge M, Gonzalez ~ ~ City Manager () U AN ANALYSIS OF ACTUAL REVENUES AND EXPENSES FOR THE QUARTER ENDED JUNE 30, 2001, WITH OPERATING BUDGET PROJECTIONS THROUGH SEPTEMBER 30. 2001, FOR GENERAL, ENTERPRISE, AND INTERNAL SERVICE FUNDS. Subject: ANALYSIS Resolution Number R-94-21258 directed the Administration to formalize and strengthen its dialogue with the Commission on operating budget reporting and monitoring, LTC 162- 1994 specified the means and frequency by which quarterly status reports would be submitted to the Commission, Therefore, the following analysis is presented, Third quarter budget to actual comparisons for General, Enterprise, and Internal Service Funds are presented in the following pages with comments on those areas which are at a significant variance to budget. Categories identified correspond to those major categories/classifications identified in the budget Resolution, Since Florida Statutes prohibit the overexpenditure of departmental budgets and funds, a budget amendment will be necessary for those functions which projections indicate will overexpend their appropriation. I. GENERAL FUND OVERVIEW An analysis of third quarter operating revenues and expenditures as of June 30, 2001, reveals an operating surplus of $16,423,296, Based on actual amounts and operating projections through September 30, 2001, it is anticipated that at year-end we will generate a budget surplus of approximately $1,887,511, AGENDA ITEM DATE Analysis of Revenues/Expenses as of June 30, 2001 August 21, 2001 Page 2 A summary of preliminary General Fund Revenues and Expenditures as of June 30, 2001, with projections through September 30, 2001 follows: General Fund Revenues Expenditures Surplus/(Deficit) Budget FY 00/01 $127,999,616 127,999.616 $ 0 Actuals' June 30, 2001 $108,999,465 92,576,169 $ 16,423,296 Projected Sept.30, 2001 $131,037,669 129.150,158 $ 1,887,511 BudgeUActual Over/(Under) $3,038,053 1,150.542 $1,887,511 Note: 'Does not include valid current year encumbrances totaling $5,394,169, For a detail of General Fund Revenues and Expenditures by category and classification, see "Attachment A", Detailed comments on those revenue and expenditure categories with significant variance are shown below, A. General Fund Operating Revenues As of June 30,2001, actual revenues collected were 85% of budget or $108,999,465, On a straight line average for nine months ended (June 30,2001), revenues collected should have been at a minimum, approximately 75% of budget or $95,999,712, While actual revenues received were greater than this minimum, this can be somewhat misleading, The City receives a greater percentage of its ad valorem taxes in the first quarter, which must be duly considered when analyzing actual revenues and formulating year-end revenue projections, Year-end projections through September 30, 2001 which total $131,037,669 indicate that revenues will exceed budget by over 2%, 1. Ad Valorem Property Taxes - Based on actual collections to date and historical trends, it is projected that year end collections will be 100% of budget. 2. Other Taxes - This category includes franchise and utility taxes on services which are sensitive to local economic indicators, Projections indicate that year-end collections will exceed budget by over 5% or $1 ,062,455, This is due to revenues from the cable television settlement and increased revenues from gas, cable television and waste contractor franchise taxes, 3. Licenses and Permits - This category includes occupational licenses and building and special use permits, Projections indicate that year-end revenues will exceed budget by over 18% or $1,480,500, This is primarily due to increased revenues from building and trade permits, 4. Intergovernmental - This category includes state shared revenues such as cigarette, gasoline, and sales taxes, Projections indicate that year-end collections will exceed budget by 2% or $190,000, This is due to an increase in local option gas tax and sales tax revenues, Analysis of Revenues/Expenses as of June 30, 2001 August 21,2001 Page 3 5. Charges for Services - This category includes admissions at recreational centers and facilities, and fees for fire rescue services, Projections indicate that year-end collections will fall short of budget by almost 17% or $349,500, This is due to a decrease in fire rescue fees and a delayed implementation of the new Concurrency Statement fees, 6. Fines and Forfeits - This category includes traffic citations, and code and fire violation fines, Projections indicate that year-end collections will exceed budget by approximately 26% or $336,300, This is primarily due to an increase in code violation revenues and traffic enforcement fines, 7. Interest - This category includes interest income from City investments, Based on actual collections to date and historical trends, it is projected that year end collections will exceed budget by approximately 15% or $700,000, This is due to an increase in the funds available for investments, 8. Rents and Leases - This category includes rents and leases on City-owned facilities such as the Bayshore Golf Course, Old City Hall, and others, Projections indicate that year-end collections will exceed budget by approximately 33% or $404,130, This is due to an increase in revenues from the Penrod's Pier Park and South Pointe Park restaurant leases, 9. Miscellaneous - This category includes concessions, planning fees, and other reimbursements, Projections indicate that year-end revenues will be 17% or $785,832 less than budgeted due to lower than expected revenues from construction management charges to capital projects, 10. Other - This category includes management fees and other non-operating revenues such as resort tax interfund transfers, Projections indicate that year-end revenues will be 100% of budget. B. General Fund Operating Expenditures As of June 30, 2001, actual expenditures were approximately 72% of budget or $92,576,169, On a straight line average for nine months ended (June 30, 2001), expenditures should have been at a minimum, approximately 75% of budget or $95,999,712, Therefore, at June 30th, expenditures were less than the straight line projection by $3,423,543 or less than 4%, Year-end projections through September 30, 2001 which include actuals and valid encumbrances totaling $129,150,158, indicate that year-end expenditures will exceed budget by less than 1%, Significant variances to budget by General Fund department are discussed below which further support the assumptions utilized in formulating year-end projections, Analysis of Revenues/Expenses as of June 30, 2001 August 21, 2001 Page 4 1. City Attorney Budget FY 00/01 $2,889,856 Actuals. June 30, 2001 $2,160,094 Projected Sept. 30, 2001 $3,239,856 BudgeUProjected Over/(Under) $350,000 This department is expected to exceed its budget by 12% and have a year-end deficit of $350,000, This is due primarily to unforseen outside legal counsel fees to firms assisting the City on various cases, 2. Planning Budget FY 00/01 $2,005,227 Actuals. June 30, 2001 $1,143,702 Projected Sept. 30, 2001 $1,780,227 BudgeUProjected Over/(Under) ($225,000) This department is expected to expend 89% of its budget and generate a year-end surplus of $225,000 due primarily to unfilled professional and support staff positions, It is anticipated that these vacancies will be filled by the fourth quarter, 3. Police Budget FY 00/01 $45,105,401 Actuals. June 30, 2001 $32,301,200 Projected Sept. 30, 2001 $45,830,401 BudgeUProjected Over/(Under) $725,000 This department is expected to exceed its budget by less than 2% and have a year-end deficit of $725,000, This is due primarily to projected overtime during holiday weekends, and the anticipated cost of the additional benefits in the proposed FOP contract that were not budgeted, 4, Fire Budget FY 00/01 $20,973,158 Actuals. June 30, 2001 $14,764,042 Projected Sept. 30, 2001 $21,323,158 BudgeUProjected Over/(Under) $350,000 This department is expected to exceed its budget by less than 2% and have a year-end deficit of $350,000, This is due primarily to staffing critical vacant positions with overtime, as well as various union-negotiated agreements affecting wages, These vacancies were filled in the third quarter. , Analysis of Revenues/Expenses as of June 30, 2001 August 21,2001 Page 5 5. Building Budget FY 00/01 $3,262,460 Actuals* June 30, 2001 $2,374,624 Projected Sept. 30, 2001 $3,639,460 BudgeUProjected Over/(Under) $377,000 This department is expected to exceed its budget by more than 12% and have a year-end deficit of $377,000, This is due primarily to the use of outside companies to fill vacant professional positions that are critical to the timely issuance of building and trade permits, Note: * Does not include encumbrances, II. ENTERPRISE FUNDS The City accounts for proprietary operations in Enterprise Funds, Convention Center, Parking, Sanitation, Sewer, Storm Water, and Water are included within this grouping, Based upon our review, all funds will operate at budget or at a surplus, For a detail of Enterprise Fund Revenues and Expenses by department, see "Attachment B," III. INTERNAL SERVICE FUNDS The City accounts for those goods and services provided by one department to other departments citywide on a cost reimbursement basis, Central Services, Fleet Management, Information Technology, Property Management, and Risk Management (Self Insurance) are included in this grouping, Based upon our review, all funds will operate at budget or at a surplus, For a detail of Internal Service Fund Revenues and Expenses by department, see "Attachment C," This analysis of operating revenues and expenses for General, Enterprise, and Internal Service Funds as of June 30, 2001, with projections through September 30, 2001, was presented in accordance with Commission directives, Measures will be taken by the Administration to ensure that revenue targets are achieved and unnecessary expenditures are curtailed to assure a year-end surplus, JMG/PDW/J~ ATTACHMENT A FY 2000/2001 General Fund Operating Summary Projection Adopted As of Projected Proj - Adpt FY 2000/01 June 30, 2001 FY 2000/01 Over/(Under) REVENUES Ad valorem Taxes 49,801,421 46,545,934 9,801,421 0 Ad Valorem Taxes-RDA So Pointe 4,742,612 4,432,445 4,742,612 0 Ad Valorem Taxes-RDA City Center 5,252,610 4,909,089 5,252,610 0 Other Taxes 18,197,550 12,743,045 19,260,005 1,062,455 Licenses and Permits 8,117,700 8,429,401 9,598,200 1,480,500 Intergovernmental 9,465,000 6,652,818 9,655,000 190,000 Charges for Services 2,085,200 1,236,231 1,735,700 (349,500) Fines and Forfeits 1,303,700 1,255,617 1,640,000 336,300 Interest 4,740,000 4,675,725 5,440,000 700,000 Rents and Leases 1,226,495 1,015,898 1,630,625 404,130 Miscellaneous 4,602,774 4,057,347 3,816,942 (785,832) Other 18,464,554 13,045,915 18,464,554 0 Fund Balance 0 0 0 0 TOTAL REVENUES 127,999,616 108,999,465 131,037,669 3,038,053 EXPENDITURES Mayor and Commission 1,020,918 702,298 968,918 ($52,000) City Manager 1,572,161 1,128,993 1,572,161 0 City Attorney 2,889,856 2,160,094 3,239,856 350,000 Childrens Affairs 175,631 101,494 165,631 (10,000) City Clerk 1,262,643 742,734 1,207,643 (55,000) Management and Budget 476,675 300,525 431,675 (45,000) Internal Audit 331,585 231,343 331,585 0 Arts, Culture and Entertainment 378,581 273,241 378,581 0 Media Relations 286,715 203,203 286,715 0 Finance 2,688,304 1,667,821 2,598,304 (90,000) Human Resources 1,356,270 1,069,756 1,344,270 (12,000) Planning 2,005,227 1,143,702 1,780,227 (225,000) Community/Economic Development 1,125,437 742,017 1,125,437 0 Procurement 510,608 391,291 582,608 72,000 Public Works 5,525,456 3,262,643 5,460,456 (65,000) Parks and Recreation 16,815,761 10,869,897 16,815,761 0 Bass Museum of Art 926,808 730,843 981,808 55,000 Police 45,105,401 32,301,200 45,830,401 725,000 Fire 20,973,158 14,764,042 21,323,158 350,000 Code Compliance 1,634,624 1 ,093,456 1,619,624 (15,000) Building 3,262,460 2,374,624 3,639,460 377,000 Citywide Accounts 7,680,115 6,535,189 7,680,115 0 Citywide Accounts-RDA So Pointe 4,742,612 4,645,791 4,645,791 (96,821) Citywide Accounts-RDA City Center 5,252,610 5,139,973 5,139,973 (112,637) TOTAL EXPENDITURES 127,999,616 92,576,169 129,150,158 $1,150,542 $0 $16,423,296 $1,887,511 I $1,887,511 I ATTACHMENT B FY 2000/2001 Enterprise Funds Summary Projection CONVENTION CENTERlTOPA REVENUES CHARGES FOR SERVICES Rents And Leases Concessions Telephones Ancilliary Income Services Miscellaneous & Other Subtotal OTHER Convention Development Tax Interest Earnings Retained Earnings Subtotal TOTAL REVENUES EXPENSES Payroll & Fringes Operating Electricity Management Fees to GF Depreciation TOTAL EXPENSES EXCESS OF REVENUES OVER/ (UNDER) EXPENSES Adopted As of Projected FY 2000/01 June 30, 2001 FY 2000/01 $4,043,957 $4,289,709 $5,338,381 783,572 853,868 1,622,601 1,016,500 567,277 762,414 961,140 1,168,537 1,302,855 353,980 634,012 612,275 412,744 391,119 289,272 $7,571,893 $7,904,522 $9,927,798 $1,500,000 $1,500,000 $1,500,000 196,775 156,017 196,775 3,028,248 316,610 1,813,863 $4,725,023 $1,972,627 $3,510,638 $12,296,916 $9,877,149 $13,438,436 $4,051,635 $3,145,282 $4,270,263 3,372,057 2,917,744 4,155,432 1,156,724 1,026,748 1,296,241 700,000 525,000 700,000 3,016,500 2,262,375 3,016,500 $12,296,916 $9,877,149 $13,438,436 $0 $0 I $0 Proj - Adpt Over/(Under) $1,294,424 839,029 (254,086) 341,715 258,295 (123,472) $2,355,905 $0 0 (1,214,385) ($1,214,385) $1,141,520 $218,628 783,375 139,517 o o $1,141,520 $0 I FY 2000/2001 Enterprise Funds Summary Projection PARKING REVENUES CHARGES FOR SERVICES Meters Parking Citations Attended Parking Permits Preferred Lot Garages Space Rental Valet Towing Fees Subtotal OTHER Interest Earnings Miscellaneous Subtotal TOTAL REVENUES EXPENSES Payroll & Fringes Operating Management Fees to GF Depreciation Reserves Debt Service Capital TOTAL EXPENSES EXCESS OF REVENUES OVER/ (UNDER) EXPENSES Adopted As of Projected FY 2000/01 June 30, 2001 FY 2000/01 $6,809,805 $7,462,405 $9,100,000 2,838,862 2,238,632 3,000,000 1 ,404,535 1,364,973 1,650,000 440,600 574,966 440,600 633,600 393,872 535,000 3,049,301 3,005,987 3,500,000 125,000 176,989 215,000 255,000 248,947 300,000 103,380 90,573 100,000 $15,660,083 $15,557,343 $18,840,600 $800,000 $803,226 $900,000 62,790 61,911 63,510 $862,790 $865,137 $963,510 $16,522,873 $16,422,480 $19,804,110 $4,112,700 $2,316,435 $3,503,080 5,503,090 3,290,835 5,420,650 2,300,000 1,725,000 2,300,000 649,224 813,106 1,171,015 1,587,821 525,000 537,821 2,186,106 1,639,580 2,186,106 183,932 74,384 315,915 $16,522,873 $10,384,340 $15,434,587 $0 $6,038,141 $4,369,5231 Proj - Adpt Over/(Under) $2,290,195 161,138 245,465 0 (98,600) 450,699 90,000 45,000 (3,380) $3,180,517 $100,000 720 $100,720 $3,281,237 ($609,620) (82,440) o 521,791 (1,050,000) o 131,983 ($1,088,286) $4,369,5231 FY 2000/2001 Enterprise Funds Summary Projection SANITATION REVENUES CHARGES FOR SERVICES Sanitation Fees Franchise Tax-Waste Contractors Franchise Tax-Right of Way Trash Removal Roll Off Impact Fee-Construction Impact Fee-Commercial Violations/Fines Subtotal OTHER Loan Proceeds Interest Earnings/Other Storm Water Fund Contrib Subtotal TOTAL REVENUES EXPENSES Payroll & Fringes Operating Garbage contract Management Fees to GF Contingency-Reduce Deficit Depreciation Debt Service,Loan Program Capital TOTAL EXPENSES EXCESS OF REVENUES OVER! (UNDER) EXPENSES Adopted As of Projected FY 2000/01 June 30, 2001 FY 2000/01 $2,400,000 $1,898,760 $2,500,000 508,650 396,633 635,733 169,500 140,024 200,000 58,000 17,481 22,000 285,000 344,982 400,000 400,000 431,888 570,000 625,000 520,008 625,000 100,000 47,525 63,000 $4,546,150 $3,797,301 $5,015,733 $1,500,000 0 $1,500,000 0 45,566 50,000 381,542 286,157 381,542 $1,881,542 $331,722 $1,931,542 $6,427,692 $4,129,023 $6,947,275 $2,150,888 $1,374,272 $1,927,684 882,297 676,553 1,371,849 1,200,000 836,827 1,275,235 250,000 187,500 250,000 200,000 0 0 102,507 110,804 170,044 169,000 0 169,000 1,473,000 665,639 1,473,000 $6,427,692 $3,851,595 $6,636,812 $0 $277 ,428 $310,4631 Proj - Adpt Over/IUnder) $100,000 127,083 30,500 (36,000) 115,000 170,000 0 (37,000) $469,583 $0 50,000 0 $50,000 $519,583 ($223,204) 489,552 75,235 o (200,000) 67,537 o o $209,120 $310,4631 FY 2000/2001 Enterprise Funds Summary Projection SEWER OPERATIONS REVENUES CHARGES FOR SERVICES Sewer User Fees Sewer Connection Fees Sewer Fees - Cities Subtotal OTHER Interest Earnings Other Subtotal TOTAL REVENUES EXPENSES Payroll & Fringes Operating Sewer Treatment Management Fees to GF DERM Fee Depreciation Debt Service 1995 Bonds Debt Service Lincoln Rd Capital TOTAL EXPENSES EXCESS OF REVENUES OVER/ (UNDER) EXPENSES Adopted As of Projected FY 2000/01 June 30, 2001 FY 2000/01 $23,800,000 $15,358,588 $23,250,000 75,000 46,144 60,000 2,500,000 1,544,659 2,500,000 $26,375,000 $16,949,390 $25,810,000 $600,000 $436,851 $600,000 100,200 471,282 525,000 $700,200 $908,133 $1,125,000 $27,075,200 $17,857,523 $26,935,000 $1,449,363 $1,079,234 $1,569,363 2,101,475 1,516,815 2,106,475 15,000,000 7,145,190 15,000,000 1,312,814 984,611 1,312,814 1,735,000 1,578,343 1,578,343 1,069,530 734,134 1,069,530 3,411,718 2,558,789 3,411,718 99,000 74,250 99,000 896,300 97,478 775,000 $27,075,200 $15,768,843 $26,922,243 $0 $2,088,680 $12,7571 Proj . Adpt Over/(Under) ($550,000) (15,000) 0 ($565,000) $0 424,800 $424,800 ($140,200) $120,000 5,000 o o (156,657) o o o (121,300) ($152,957) $12,7571 FY 2000/2001 Enterprise Funds Summary Projection STORM WATER REVENUES Storm Water Fees Interest Earnings Other Retained Earnings TOTAL REVENUES EXPENSES Payroll & Fringes Operating Contribution Sanitation Management Fees to GF Depreciation Debt Service 2000 Bonds Debt Service Lincoln Rd Capital TOTAL EXPENSES EXCESS OF REVENUES OVERI (UNDER) EXPENSES Adopted As of Projected FY 2000/01 June 30, 2001 FY 2000/01 $3,120,000 $3,565,254 $4,570,000 200,000 152,896 210,000 115,000 101,428 130,000 0 0 0 $3,435,000 $3,819,578 $4,910,000 $723,127 $407,026 $611,127 514,897 583,900 634,897 381,542 286,157 381,542 250,000 187,500 250,000 130,000 71,014 110,000 550,134 0 0 252,000 189,000 252,000 633,300 225,769 633,300 $3,435,000 $1,950,365 $2,872,866 $0 $2,037,1341 $1,869,213 Proj . Adpt Over/(Under) $1,450,000 10,000 15,000 o $1,475,000 ($112,000) 120,000 o o (20,000) (550,134) o o ($562,134) $2,037,1341 FY 2000/2001 Enterprise Funds Summary Projection WATER OPERATIONS REVENUES CHARGES FOR SERVICES Water Sales Firelines Water Connection Fees Water Tapping Subtotal OTHER Interest Earnings Other Subtotal TOTAL REVENUES EXPENSES Payroll & Fringes Operating Water purchase Management Fees to GF DERM Fee Depreciation Debt Service 1995 Bonds Debt Service Lincoln Rd Capital TOTAL EXPENSES EXCESS OF REVENUES OVERI (UNDER) EXPENSES Adopted As of Projected FY 2000/01 June 30, 2001 FY 2000/01 $17,660,000 $11,402,836 $16,860,000 100,000 76,600 90,000 20,000 2,300 20,000 130,000 105,370 130,000 $17,910,000 $11,587,106 $17,100,000 $300,000 $218,491 $300,000 126,000 517,580 560,000 $426,000 $736,071 $860,000 $18,336,000 $12,323,176 $17,960,000 $2,446,874 $1,459,580 $2,251,874 2,282,281 1,390,006 2,277,281 6,450,000 3,575,853 6,100,000 1,582,082 1,186,562 1,582,082 1,300,000 1,133,781 1,133,781 965,765 399,423 965,765 1,427,598 1,070,699 1,427,598 144,000 108,000 144,000 1,737,400 715,728 1 ,450,000 $18,336,000 $11,039,632 $17,332,381 $0 $1,283,544 $627,6191 proj - Adpt Over/(Under) ($800,000) (10,000) 0 0 ($810,000) $0 434,000 $434,000 ($376,000) ($195,000) (5,000) (350,000) o (166,219) o o o (287,400) ($1,003,619) $627,6191 ATTACHMENT C FY 2000/2001 Internal Service Funds Summary Projection CENTRAL SERVICES REVENUES Inter-departmental Charges Interest Retained EarninQs TOTAL REVENUES EXPENSES Payroll & Fringes Operating Postage Depreciation Capital TOTAL EXPENSES Adopted As of Projected FY 2000/01 June 30 2001 FY 2000/01 $667,779 o o $667,779 $440,502 6,350 o $446,852 $635,618 9,835 o $645,453 $211,170 $145,732 $203,892 282,175 182,561 287,127 160,000 101,953 140,000 11,434 5,585 11,434 3,000 0 3,000 $667,779 $435,831 $645,453 $0 $11,021 $0 I ($32,161) 9,835 o ($22,326) ($7,278) 4,952 (20,000) o o ($22,326) $0 I FY 200012001 Internal Service Funds Summary Projection FLEET MANAGEMENT REVENUES Inter-departmental Charges Sale of City Property Other Interest Motor Fuel Tax Refund Loan Proceeds Retained Earnings TOTAL REVENUES EXPENSES Payroll & Fringes Operating Fuel Depreciation Debt Service Capital TOTAL EXPENSES Adopted As of Projected FY 2000/01 June 30 2001 FY 2000/01 $4,999,260 $4,046,472 $5,235,774 80,000 67,156 130,000 10,000 56,026 60,000 280,000 290,990 350,000 61,000 32,352 45,000 2,154,175 0 2,154,175 904,003 87,388 115,723 $8,488,438 $4,580,384 $8,090,672 $1,097,176 $655,002 $998,722 1,892,173 1,196,767 1,892,173 735,000 790,795 1,120,537 1,612,221 1,209,166 1,612,221 217,693 0 0 2,934,175 728,654 2,404,175 $8,488,438 $4,580,384 $8,027,828 $0 $62,8441 $0 proj - Adpt Over/(Under $236,514 50,000 50,000 70,000 (16,000) o (788,280) ($397,766) ($98,454) o 385,537 o (217,693) (530,000) ($460,610) $62,8441 . FY 200012001 Internal Service Funds Summary Projection INFORMATION TECHNOLOGyl REVENUES Inter-departmental Charges Other/Interest Retained Earnings Loan Proceeds TOTAL REVENUES EXPENSES Payroll & Fringes Operating Telephone Depreciation Debt Service Capital TOTAL EXPENSES Adopted As of Projected FY 2000/01 June 30 2001 FY 2000/01 $6,506,736 $4,272,532 $5,947,564 135,000 187,252 230,000 1,760,208 416,136 1,709,000 4,070,741 0 4,050,741 $12,472,685 $4,875,920 $11,937,305 $1,852,777 $1,179,402 $1,702,597 1,600,341 1,226,523 1,600,341 762,000 511,997 750,000 1,874,626 1,050,972 1,874,626 296,200 0 0 6,086,741 907,026 6,009,741 $12,472,685 $4,875,920 $11,937,305 $0 $0 $0 I proj - Adpt Over/(Under ($559,172) 95,000 (51,208) (20,000' ($535,380) ($150,180) o (12,000) o (296,200) (77,000) ($535,380) $0 I . . FY 2000/2001 Internal Service Funds Summary Projection PROPERTY MANAGEMENT REVENUES Inter-departmental Charges Otherllnterest Loan Proceeds Retained EarninQs TOTAL REVENUES EXPENSES Payroll & Fringes Operating Depreciation Debt Service Caoital TOTAL EXPENSES Adopted As of Projected FY 2000/01 June 30 2001 FY 2000/01 $5,040,142 $2,538,344 $4,950,000 43,000 28,648 39,000 390,000 0 390,000 0 0 0 $5,473,142 $2,566,992 $5,379,000 $1,917,982 $1,307,524 $1,813,261 2,895,586 1,905,075 2,847,394 185,000 120,798 185,000 29,504 0 0 445,070 100,231 445,070 $5,473,142 $3,433,628 $5,290,725 $0 $88,2751 ($866,636) ($90,142) (4,000) o o {$94,142 ($104,721) (48,192) o (29,504) o ($182,417) $88,2751 . ... . FY 2000/2001 Internal Service Funds Summary Projection Adopted As of Projected Proj - Adpt RISK MANAGEMENT FY 2000/01 June 30 2001 FY 2000/01 Over/(Under) REVENUES Inter-departmental Charges $9,283,164 $6,933,025 $9,283,164 $0 Other/Interest 800,000 582,888 740,000 (60,000) Retained Earninas 2,172,000 1,179,633 1,271 ,450 (900,550) TOTAL REVENUES $12,255,164 $8,695,546 $11,294,614 ($960,550 EXPENSES Operating $368,570 $234,318 $338,145 ($30,425) Administrative Fees 571,094 428,320 571,094 0 Non-O eratin 11,315,500 8,032,908 10,385,375 (930,125' TOTAL EXPENSES $12,255,164 $8,695,546 $11,294,614 ($960,550) $0 $0 $0 I I $0 I