HomeMy WebLinkAboutMN-B&A-2000-10-25 - Budget Meeting BUDGET AND ADMINISTRATION COMMITTEE
BUDGET MEETING 7 :30 P.M. OCTOBER 25, 2000
MINUTES
Present :
Committee Members : Vaughan, Sams, Hershey, Farrell , Pryor,
Manos, Spielholz, Taylor, Glasstetter
(late)
Others Present :
Mayor Cohen
City Controller Cafferillo
Deputy Controller Thayer
Fire Chief Wilbur
Supt . of Public Works Gray
Asst . Supt . of Streets & Facilities Ferrel
GIAC Youth Program Coordinator Stern
GIAC Recreation Supervisor Leathers
GIAC Youth Program Coordinator Nelson
GIAC Board President Seldin
City Attorney Schwab
Members of the public
Members of the media
1 . Opening Comments
Chairperson Vaughan stated that the agenda for this budget
meeting was as follows :
A. Public hearing on the 2001 Budget
B. B & A Meeting Item - Presentation of Single Audit
C. Remaining items for discussion on the 2001 Budget
D. October B & A meeting
The Committee voted 8-0 to open the Public Hearing on the
Budget . The following individuals spoke :
1 . Bill Seldin, President of the GIAC Board, urged the
Committee to approve the following GIAC 2001 Budget
requests :
Computer lab instructor
Midnight Basketball Program
- Weekend and evening extended programming
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BUDGET MEETING MINUTES OCTOBER 25, 2000
3 . Remaining Budget Items:
Nancy Ramage, Natural Areas Commission, presented a request
to add the following items to the 2001 Budget in the Six
Mile Creek account :
$3 , 000 for an increase of 15 hours per week of added
gorge ranger time;
$2 , 000 for an increase in expenditures for signage and
temporary repairs.
Ramage suggested that the additional 15 hours of ranger
time will be used to create a seasonal presence in the
natural areas. The repair funds will be used to repair
various stairs in the Fall Creek and natural area.
Alderperson Hershey was concerned over an increase in
insurance liability. The liability issue has not been
examined by the City Attorney.
Mayor Cohen stated the DPW will be fixing the Fall Creek
stairs in 2000 .
It was noted that Council has a number of budget items to
discuss (see attached list) .
Mayor Cohen explained that he and the Controller examined
the list of budget changes and are suggesting to approve
the following items to the Mayor' s 2001 Budget:
- Increase Crossing Guard hourly wage to $8 per
hour $ 8, 000
Add funds for Human Rights Dinner 2001 625
- Add Midnight Basketball Program to GIAC 15, 525
Lower the property tax increase from
4 . 5% to 3 .5% 79, 350
$103 , 500
Cafferillo explained to accomplish the additional $103 , 500
Budget increase, the following 2001 Budget changes will be
needed:
Remove these items from Operating Fund and include in
Capital Program-
City Engineer Computer Equipment $ (7, 000)
DPW Acquisition of Leaf Vacuum (7, 000)
Building Department Computer Equipment (3 , 000)
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BUDGET MEETING MINUTES OCTOBER 25, 2000
Computer at Cass Park (2 , 500)
Increase revenue in General Fund from Capital
Fund to include force account work for General
Fund engineering staff related to City Building
Assessment project (21, 000)
- Net decrease related to early retirement incen-
tive taken by City staff (63 , 000)
$ (103 , 500)
Mayor Cohen explained that he endorses and recommends the
Controller' s suggestions. The Committee agreed to add the
$103 , 500, which included the Midnight Basketball Program,
Crossing Guards' hourly wage increase and Human Rights
Dinner request .
Supt . of Public Works Gray and Asst . Supt. of Streets &
Facilities Ferrel discussed the issue of cross walk
striping versus taping with the Committee. After a
discussion regarding the issue, the Committee agreed to
have the issue be further discussed and evaluated at the
Board of Public Works and the Community Issues Committee in
December.
A discussion concerning the Dryden Road Parking Garage
staffing levels followed. Alderperson Hershey suggested;
that DPW do something at the Dryden Road Garage to close
the loophole that currently exists allowing cars to leave
the garage without paying during employee breaks. He
recommended additional or improved parking equipment or
additional staffing as solutions to the problem. The
Committee directed the BPW to discuss the issue and bring
it back to the December B & A meeting.
A discussion concerning the Solid Waste Fund and the
collection of garbage followed. It was noted that the
Mayor had recommended a bi-weekly garbage collection as
part of his 2001 Budget . The bi-weekly collection would
create a $30, 000 savings.
Controller Cafferillo stated that after discussions with
Rick Ferrel, adjustments are being recommended to the Solid
Waste Fund to keep the weekly garbage collection. The
adjustments from the Mayor' s budget are as follows:
Increase salary accounts $14,493
Reduce payment of chargebacks to General Fund (10, 000)
Reduce equipment rental (1, 600)
Reduce equipment maintenance (2 , 500)
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BUDGET MEETING MINUTES OCTOBER 25, 2000
Reduce equipment parts (393)
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The overall budget will not change . However, yard waste
will only be picked up every other week. Yard waste will
be collected the opposite week of recycling. Rick Ferrel
stated that the change in yard waste collection should
allow the crew to collect garbage without the use of
overtime. The crew will consist of three individuals, one
driver and two laborers. There will be one employee
retirement at the end of 2000 .
The Committee felt that a minimum demand charge fee for
solid waste plus the use of trash tags should be examined
for future years. The minimum demand charge would allow
for an annual revenue collection that can be counted on.
The Committee agreed with the change in the Solid Waste
Fund.
The Building Department electrical inspector position was
discussed. The Committee was concerned that the revenues
projected for the electrical inspector will actually be
achieved. The Mayor stated that the revenues would meet or
exceed the budgeted amount of $50, 000 . He stated that the
$50, 000 amount was conservative. A discussion regarding
the position followed. The, Committee voted to add the ,
position-related costs and the revenue to . the budget .
Voting results on the motion were as follows:
Ayes : (6) Vaughan, Hershey, Glasstetter,
Taylor, Sams, Spielholz
Nays : (3) Farrell, Pryor, Manos
The motion passed 6-3 .
A discussion regarding Capital Projects followed. The
Committee discussed the Cass Rink & Pool renovation project
for $29, 000 . The Committee agreed not to fund this project
in 2001 .
The Common Council Chamber renovation project was
discussed. It was noted that the project cost ranged from
$20, 000 to $75, 000 . The main improvements that need to be
addressed in Council Chambers are the sound system and the
furniture. Mayor Cohen stated that at least $5, 000 should
be included to upgrade the sound system. A discussion
regarding the project followed.
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BUDGET MEETING MINUTES OCTOBER 25, . 2000
The Committee voted to add $20, 000 to the Capital Project
Fund for Council Chamber improvements related to furniture
and a sound system. It was noted that if the equipment
comes in less than $20, 000, additional equipment will not
be added. Voting results on the motion were as follows :
Ayes : (5) Vaughan, Hershey, Sams, Spielholz,
Glasstetter
Nays : (4) Manos, Farrell, Taylor, Pryor
The motion passed 5-4 .
A discussion concerning the Cleveland Avenue/Clinton Street
Park followed. The cost of the park has been estimated at
$150, 000, which includes the land acquisition. Alderperson
Farrell stated that annual maintenance will be
approximately $2,400 . After a discussion, the Committee
voted to add the $150, 000 Cleveland Avenue/Clinton Street
Park Project to the 2001 Capital Project Fund Budget . The
motion carried, 9-0 .
A discussion regarding GIAC 2001 additional budget requests
followed. The request for increasing four Program
Supervisors from 35 hours a week to 40 hours at a 2001 cost
of $15, 319 was discussed. Mayor Cohen suggested that the
$15, 319 be placed in restricted contingency to discuss at a,
later date with Human Resources . After a discussion, the
Committee voted on the GIAC request to increase four
Program Supervisors from 35 hours a week to 40 hours a week
at a 2001 cost of $15, 319. Voting results on the motion
were as follows:
Ayes: (4) Glasstetter, Sams, Vaughan, Manos
Nays : (5) Taylor, Farrell, Pryor, Hershey,
Spielholz
The motion failed 5-4 .
The GIAC request to add a computer instructor to the staff
at a cost of $12, 150 for 2001 was discussed. This position
would be 20 hours a week for 45 weeks during the 2001
school year. The Committee suggested that this position be
temporary and evaluated after the 45-week period. After a
discussion, the Committee voted on a motion to add one
temporary computer instructor at GIAC for 45 weeks at an
amount not to exceed $12, 150 . Voting results on the motion
were as follows:
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BUDGET MEETING MINUTES OCTOBER 25, 2000
Ayes : (6) Sams, Manos, Glasstetter, Pryor,
Hershey, Spielholz
Nays: (3) Vaughan, Taylor, Farrell
The motion passed 6-3 .
It was noted that the Midnight Basketball Program and the
weekend and evening extended program hours were previously
approved in the 2001 Budget .
The request from the Natural Areas Commission to add $3 , 000
for 15 hours a week of added ranger time and $2, 000
increase in the budget for signage and step repairs was
discussed. Mayor Cohen stated that the signage repairs can
come from the 2001 DPW Signage budget, and the step repairs
are to be done this year.
A discussion concerning the ranger activity followed. The
Committee was concerned about the liability issue in the
gorge. The City Attorney' s office would like to see only
signage in the area and improvements to the steps rather
than gorge rangers. The Attorney' s Office also does not
want the promotion of swimming or jumping in the area. The
Committee voted on adding $3, 000 to the Six Mile Creek
Budget for increased gorge ranger hours . The motion failed
9-0 .
The Committee discussed the Youth Bureau budget requests,
which were all budget-neutral . The requests included the
following items:
Add Receptionist/Data Entry position
Reduction of hours for Monica Bosworth
Personnel and assignment changes
ICSD 21st Century Grant
Ithaca Housing Authority Grant
The Committee voted, 9-0, to approve these items in the
2001 Budget .
A discussion regarding salary increases for the Mayor and
Common Council for 2001 followed. Alderperson Hershey
stated that this item will be discussed as part of the City
Administrator Subcommittee, and a report will be made in
the Spring of 2001 .
Alderperson Spielholz suggested that incremental salary
increases be given to the Mayor. Alderperson Taylor stated
that the Mayor' s position should be changed to full-time
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BUDGET MEETING MINUTES OCTOBER 25, 2000
and incremental salary increases begin in 2002 .
Alderpersons Sams and Manos were against any increases for
2001 .
Mayor Cohen stated that he is against the salary increase
for the Mayor for the following reasons :
1 . The Mayor salary should be looked at in
conjunction with the Council' s salary.
2 . Incremental increases are good, but would not
like to tie the Mayor' s salary increase to other
bargaining unit contracts, because the Mayor
assists with the negotiation process.
3 . Uncomfortable with Mayor increase until the City
Administrator question is resolved.
4 . Timing is wrong, and the Mayor would veto any
increase.
Alderperson Glasstetter agreed that the Mayor' s salary
should be adequate for the job he performs . Since,
currently, the salary is inadequate, he would be in favor
of a salary increase. The following motion was made by
Alderperson Spielholz:
That $4, 000 be added to the restricted contingency account
for purposes of increasing the Mayor' s salary for 2001 to,
$42, 000 .
Voting results on the motion were as follows:
Ayes : (2) Glasstetter, Spielholz
Nays : (7) Vaughan, Hershey, Manos, Sams, Taylor,
Pryor, Farrell
The motion failed 7-2 .
Controller Cafferillo explained with the changes made
tonight the property tax increase for 2001 has been reduced
from 4 . 5% to 3 . 65%. If approved, the 2001 tax rate would
be $9 . 8424 per $1, 000 assessed property value. It was
noted that Council will vote to approve the 2001 Budget at
the regular Council meeting of November 1, 2000 .
4 . Regular October B & A Meeting
Committee members present for the B & A portion of the
meeting included Taylor, Vaughan, Manos, Sams, Spielholz -
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• K
BUDGET MEETING MINUTES OCTOBER 25, 2000
A. Common Council Request of Funds for Human Rights
Commission Dinner
Chairperson Vaughan presented a request from the Human
Rights Commission to assist in funding their 2000
Human Rights Commission Dinner. The funding request
was for $625 . It was noted that the 2001 Budget
included $625 for the 2001 Human Rights Dinner. After
a discussion, the following motion was made:
WHEREAS, the Human Rights Commission is requesting $625 to
assist them with their annual dinner for the year 2000;
now, therefore, be it
RESOLVED, That Common Council hereby approves the transfer
of funds in the amount not to exceed $625 from the
unrestricted contingency account A1990 to the Other
Community Service Agencies contract account A1012-5435 .
Voting results on the motion were as follows :
Ayes: (4) Sams, Vaughan, Manos, Taylor
Nays: (1) Spielholz
The motion passed 4-1 .
i
B. Fire Department - Request to Establish Capital Project
for Relocation of Aerial Fire Alarm Service
Fire Chief Wilbur presented a request to establish a
Capital Project for relocation of Aerial Fire Alarm
Service in the amount of $30, 000 . It was noted that
NYSEG is moving aboveground utilities to underground
service in the 100 block of Dryden Road.
Controller Cafferillo stated that the project has a
10-year useful life according to Government Finance
Law. The following motion was made:
WHEREAS, the Fire Department was recently notified by NYSEG
that the remaining aerial electrical service in the 100
block of Dryden Road will be relocated to underground
service, and
WHEREAS, this means aboveground utility poles will be
removed and cable, including fire alarm cable, will be
removed and placed underground, and
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BUDGET MEETING MINUTES OCTOBER 25, 2000
WHEREAS, the underground utility is advantageous to the
Fire Department, and
WHEREAS, the Fire Department must share in the total cost
of the project, with the City' s estimated share at $30, 000;
now, therefore, be it
RESOLVED, That Common Council hereby establishes Capital
Project #427 in an amount not to exceed $30, 000 for the
relocation of aerial fire alarm services in the 100 block
of Dryden Road, and be it further
RESOLVED, That the funds necessary for said Capital Project
shall be derived from a General Fund advance to later be
repaid by the issuance of Serial Bonds.
>? The motion passed 5-0 .
C. Finance/Controller - Approval of 1999 Single Audit
Chairperson Vaughan explained to the Committee that
they had been presented the 1999 Single Audit Report .
earlier in the evening and a resolution is needed to
approve the report . The following motion was made:
RESOLVED, That the Single Audit Report for the period of,
January 1, 1999 through December 31, 1999, prepared by the
accounting firm of Ciaschi, Dietershagen, Little and
Mickelson, CPAs be accepted to comply with all of the
City' s applicable Federal Single Audit and related Audit
Requirements.
The motion passed 5-0 .
D. Mayor' s Report
Mayor Cohen stated that he will report to Council on
the trash cleanup weekend. He is waiting for tonnage
figures from DPW.
E. Council Report
Chairperson Vaughan stated that she had a request from
the tow truck companies to discuss the high cost of
gasoline on their operations. Vaughan suggested that
a sub-committee be formed to discuss the issue.
Alderperson Manos agreed to be placed on the sub-
committee. The Controller' s Office will also be
represented on the sub-committee.
10
BUDGET MEETING MINUTES OCTOBER 25, 2000
Next month' s meeting was scheduled for November 29th.
The meeting adjourned at 11 : 15 P.M.
I
3
11
2001 Bud et for further Discussion/Action List: 2001
Proiect Cost Account Budget$Impact
Meeting Date: _ Item
From 10/10/00 meeting: Legislative:
Mayor and Council Salary Increases A1010-5105 ??
A1210-5105 ??
From 10/12/00 meeting: DPW:
Solid waste Budget/Weekly or bi-weekly arba a collection CL8160 $Dryden Road Garage staffing A5654 ??
DPW crosswalks using tape vs stripe A3311 ??-
Building Department:
Add Electrical Ins ector position A3620-5110 $ 33,167.00
_ Telephone A3620-5405 1 $ 824.00
_ Gas&Oil A3620-5420 $ 500.00
Office Supplies A3620-5425 $ 1,000.00
Staff Development A3620-5440 $ 500.00
Equipment Parts A3620-5476 $ 350.00
State Retirement A3620-9010 $ 332.00
Social Security A3620-9030 $ 2,537.00
_ Workers Compensation A3620-9040 $ 1,300.00
Health Insurance A3620-9060 $ 3,972.00
Dental A3620-9070 $ 151.00
Building Dept/add revenues related to Electrical Inspector Revenue A3620-1560 $ (50,000.00)
From 10/16/00 meeting: Capital items: —
Cass Rink&Pool renovation project $ 29,000 $ -
Common Council Chambers project $20,000-$75,000 $ -
General:
look at tax rate decrease with additional capital force work or other changes
in the 2001 bud et(rate currently at$9.9228 or a 4.5% inrcrease from 2000) ??
GIAC:
4 program supervisors to 40 hours $ 15,319.00
Computer instructor 45 weeks @ 20 hours @ 13.50 $ 12,150.00
Midnight BB League $ 15,525.00
City of Ithaca Budget Schedule 1 i
Pagel
i'
2001 Bud et for further Discussion/Action List. 2001
Project Cost Account Budget Impact
Meeting Date: Item
Police:
Crossing guards increase starting wages(8,000 hours*8.00/hr) A3120-5120-5011 $ 8,000.00
From 1_0/19/00 meeting: Capital items:
Add Capital project for Cleveland/Clinton Park $ 150,000 $ -
Community Services Agencies:
Add Human Rights Comm. Banquet A1012-5435 $ 625.00
Youth Bureau:
Add Receptionist/Data EntryPosition: A7310-5120-1513 $ (1,750.00)
A7310-5120-1511 $ (7,000.00)
A7310-5120-1400 $ (8,750.00)
A7310-5435-1400 $ (3,500.00)
A7310-5110-1511 $ 8,750.00
A7310-5110-1400 $ 8,750.00
A7310-9060 $ 3,500.00
Reduction of hours for Monica Bosworth 2001 portion A7310-5110-1221 $ (1,340.00)
A7310-5120-1221 $ 1,340.00
Personnel and assignment changes A7310-5120-1201 $ (3,000.00)
A7310-5120-1206 $ 3,000.00
To account for ICSD Grant 21 st Centuryprogram Revenue A7310-3820-1203 $ (2,688.00)
A7310-5120-1203 $ 1,790.00
A7310-5460-1203 $ 720.00
A7310-9030 $ 137.00
A7310-9040 $ 41.00
To roll over Ithaca Housing Authority Grant Revenue A7310-2070-1206 $ (2,800.00)
A7310-5120-1206 $ 450.00
_ A7310-5460-1206 $ 2,300.00
A7310-9030 $ 35.00
A7310-9040 $ 15.00
From 10/25/00 meeting: DPW 6 Mile Creek:
Add for 15 hours a week for Gore Ranger time A7113-5120 1 $ 3,000.00
City of Ithaca Budget Schedule 1
Page 2
2001 Budge for further Discussion/Action List. 2001
Pro'ect CostFA-C-1ount Budget$Impact
Meeting Date: Item
Add for signage and temporary repairs A7113-5482 $ 1,000.00
A7113-5483 $ 1,000.00
Revenue changes from Youth Bureau Changes:
Reduction in State Aid for YB Revenue A3820 $ 35,267.00
Increase revenue for Cass park activity Revenue A2070 $ (10,000.00)
Increase revenue for pro ram 1232 YB Revenue A2705 $ (10,000.00)
Revenue changes from Youth Bureau Changes:
Reduction of interfund transfer from Solidwaste Fund for
weekly trash program Revenue A2805 $ 10,000.00
Sales Tax adjustment:
Increase for sales tax revenue Revenue A1101 $ (25,267.00)
Total potential net increase(decrease)to Mayor's proposed budget after meetings from 10/10,10/12,10/16,10/19/00: $ 51,252.00
City of Ithaca Budget Schedule 1 t'
Page 3
Budget Request from the Natural Areas Commission
To: Members of Common Council n
From: Nancy Ramage, for the Natural Areas Commission (NAC) �<
Date: October 24, 2000
Re: Request for increase in 2001 budget lines for "natural areas"
This is the second time that the NAC is requesting a small increase in the budget for natural
areas. Last year,the request was made in anticipation of the City's anticipated acquisition of
Ithaca Falls, as well as the expected development of the so-called "substitute Southwest Park"
into another natural area and some of you thought the idea was premature. Now, those changes
have become reality. (The Fuertes bird sanctuary,adjacent to Stewart Park, is another natural
area that receives little oversight or attention.) For years, the very modest NAC/natural areas
budget line has paid for ranger coverage and other, incidental expenses related to the Six Mile
Creek gorge/natural area, but now that the City owns and is responsible for additional natural
areas,we urge you to increase the funding for the following reasons:
1) Additional ranger hours are needed to create at least a seasonal City "presence" in the
newly-acquired natural areas, without detracting from existing coverage of Six Mile
Creek. There's the issue of safety for recreational visitors to the areas, as well as the
need to patrol areas where in some cases people are apparently living in the woods for
months, with no one questioning their presence or activities.
2) There is a real possibility of accidents, due to injuries or worse resulting from
dangerous behavior such as jumping from rocks (at Ithaca Falls), etc. The possibility
of liability suits is of great concern to us.
3) Several places currently have extremely dangerous access routes, crumbling
staircases and the like. Again, these are potential spots of liability for the City.
A relatively small increase in funding for 2001 would allow the City to assess problems and
needs of the new natural areas, to address some existing hazards and to create signage that
apprises visitors of rules and dangers. (This would not, however, provide a constant ranger
presence at the other natural areas.)
Present budget Proposed budget for 2001
$7,040 for gorge rangers $10,040 for gorge rangers (increase
(all needed for 6 Mi. Creek) of$3,000 for about 15 hours/wk of
added ranger time for other areas
$3,400 miscellaneous expenses $5,400 miscellaneous expenses
($2,000 increase for signage and
temporary repairs)
$10,440 total amount allocated $15,440 requested (total)
Thank you for your consideration of these important requests.
CITY OF ITHACA
COMPARATIVE BALANCE SHEET-ASSETS & LIABILITIES
GENERAL FUND
DECEMBER 31,
ASSETS 1999 1998 1997 1996 1995
Unrestricted Cash $ 926,092 $ 931,330 $ 1,425,309 $ 1,697,585 $ 536,844
Restricted Cash
Investments in Repurchase Agreements 3,670,604 5,173,763 4,252,150 3,813,019 3,845,749
Taxes Receivable(Net) 790,828 796,682 732,726 652,376 485,205
Due From Other Funds 180,175 93,110 74,335 450,609 119,906
Due From State and Federal Governments 373,930 493,649 263,746 377,694 371,069
Due From Other Governments 1,307,982 798,539 756,079 638,055 371,113
Other Receivables, Net 951,050 168,557 141,209 149,428 136,644
Inventories 154,131 125,140 146,345 132,079 119,291
Total Assets $ 8,354,792 $ 8,580,770 $ 7,791,899 $ 7,910,845 $ 5,985,821
LIABILITIES
Accounts Payable $ 559,045 $ 498,572 $ 1,211,880 $ 1,151,197 $ 1,054,575
Accrued Liabilities-Compensated Absences 251,812 385,077 385,077 385,077
Notes Payable
Tax Anticipation Notes
Budget Notes
Bonds Payable(Fiscal Agent)
Due to Other Funds 16,187 150,000 6,781
Due to Other Governments 946,646 824,215 152,694 223,046 185,086
Due to Employees'Retirement System
Overpayments/Other Liabilities 382,655 373,927 279,078 244,776 472,673
Deferred Revenues 979,644 1,096,170 1,032,214 951,864 761,373
Total Liabilities ' 3,119,802 3,177,961 3,077,130 3,105,960 2,480,488
Data Presented is Extracted from City's Independent Audit Reports for Purposes of Additional Analysis and is not to be Used for Any other Purposes.
Compiled and Presented by: Ciaschi, Dietershagen, Little and Mickelson, LLP
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CITY OF ITHACA
COMPARATIVE BALANCE SHEET-FUND EQUITY
GENERAL FUND
DECEMBER 31,
EQUITY 1999 1998 1997 1996 1995
Fund Balances-Reserved
Reserved for Encumbrances $ 416,769 $ 428,862 $ 363,661 $ 240,955 $ 254,452
Reserved for Inventory 154,131 125,140 146,345 132,079 119,291
Reserved for Retirement System Credits
Reserved for Insurance 1,850,476 1,764,583 1,576,423 1,576,423 813,423
Total Reserved 2,421,376 2,318,585 2,086,429 1,949,457 1,187,166
Fund Balances-Unreserved
Appropriated-Ensuing Year's Budget 704,892 503,593 536,623 355,978 557,264
Unappropriated 2,108,722 2,580,631 2,091,717 2,499,450 1,760,903
Total Unreserved 2,813,614 3,084,224 2,628,340 2,855,428 2,318,167
Total Fund Balance 5,234,990 5,402,809 4,714,769 4,804,885 3,505,333
Total Equity 5,234,990 5,402,809 4,714,769 4,804,885 3,505,333
Total Liabilities and Equity $ 8,354,792 $ 8,580,770 $ 7,791,899 $ 7,910,845 $ 5,985,821
Data Presented is Extracted from City's Independent Audit Reports for Purposes of Additional Analysis and is not to be Used for Any other Purposes.
Compiled and Presented by:Ciaschi, Dietershagen,Little and Mickelson, LLP
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CITY OF ITHACA
GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCE
FOR THE YEAR ENDED DECEMBER 31,
Revenues 1999 1998 1997 1996 1995
Real Property Taxes $ 7,685,919 $ 7,485,981 $ 7,488,341 $ 7,386,916 $ 7,210,003
PERCENT INCREASE IN PROPERTY TAX 107% 104% 104% 102% 100%
Real Property Tax Items 244,484 224,869 210,426 202,279 194,241
Nonproperty Tax Items 509,345 500,108 511,465 526,026 484,166
Sales Tax 7,476,000 7,732,318 7,178,752 7,234,237 7,176,875
PERCENT INCREASE IN SALES TAX 1040/9 108% 100% 101% 100%
Departmental Income 2,311,410 2,487,820 2,516,021 2,426,858 2,385,296
Intergovernmental Charges 3,516,299 2,965,615 2,799,501 2,608,002 2,508,331
Use of Money and Property 413,819 451,686 417,687 398,466 430,301
Licenses and Permits 706,105 210,235 182,815 149,171 289,616
Fines and Forfeitures 965,904 558,236 750,378 691,023 726,631
Sale of Property and Compensation for Loss 215,104 139,176 125,615 325,598 254,829
Miscellaneous Local Sources 677,720 948,053 495,635 400,004 333,570
State Sources 2,234,357 2,971,677 2,561,457 4,149,336 2,549,604
Federal Sources 98,059 121,695 181,065 297,474 246,258
Interfund Revenues 250,985 18,000 18,000 18,000 18,000
Total Revenues 27,305,510 26,815,469 25,437,158 26,813,390 24,807,721
PERCENT INCREASE IN REVENUES 110% 108% 103% 108% 100%
Other Financing Sources
Interfund Transfers 1,319,876 1,370,108 1,294,597 1,387,494 1,299,061
Proceeds of Obligations
Total Revenues and Other Sources $ 28,625,386 $ 28,185,577 $ 26,731,755 $ 28,200,884 $ 26,106,782
Data Presented is Extracted from City's Independent Audit Reports for Purposes of Additional Analysis and is not to be Used for Any other Purposes.
Compiled and Presented by:Ciaschi,Dietershagen,Little and Mickelson,LLP
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CITY OF ITHACA
GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCE
FOR THE YEAR ENDED DECEMBER 31,
Expenditures 1999 1998 1997 1996 1995
General Governmental Support $ 2,602,305 $ 2,436,572 $ 2,298,326 $ 2,540,627 $ 2,322,919
Education
Public Safety 10,237,282 9,646,769 9,379,406 8,987,689 8,699,365
Public Health
Transportation 3,477,968 3,507,907 3,613,647 3,608,706 3,366,552
Economic Assistance and Opportunity 53,500 44,667 20,000
Culture and Recreation 3,510,483 3,393,587 3,359,102 3,346,691 3,398,884
Home and Community Services 795,167 661,370 713,984 707,243 697,406
Employee Benefits 4,138,911 4,005,814 4,044,460 4,557,397 4,428,897
Debt Service(Principal and Interest) 3,705,955 3,802,414 3,350,952 3,152,979 3,141,198
Total Expenditures 28,521,571 27,499,100 26,779,877 26,901,332 26,055,221
PERCENT INCREASE IN EXPENDITURES 109% 106% 103% 103% 100%
Other Financing Uses
Other Uses
Interfund Transfers 272,800 1,469
Total Expenditures and Other Uses 28,794,371 27,499,100 26,779,877 26,901,332 26,056,690
Excess of Revenues(Expenditures) (168,985) 686,477 (48,122) 1,299,552 50,092
Other Changes in Fund Equity 1,166 1,563 (41,994) (32,231)
Net(Decrease)Increase (167,819) 688,040 (90,116) 1,299,552 17,861
Fund Balance,Beginning of Year 5,402,809 4,714,769 4,804,885 3,505,333 3,487,472
Fund Balance,End Of Year $ 5,234,990 $ 5,402,809 $ 4,714,769 $ 4,804,885 $ 3,505,333
Data Presented is Extracted from City's Independent Audit Reports for Purposes of Additional Analysis and is not to be Used for Any other Purposes.
Compiled and Presented by:Ciaschi,Dietershagen,Little and Mickelson, LLP
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CITY OF ITHACA
COMPARATIVE OPERATING STATEMENT-GENERAL FUND-BUDGET vs.ACTUAL
REVENUES
FOR THE YEAR ENDED DECEMBER 31,
1999 1998 1997
Modified Modified Modified
Revenues Budget Actual' Variance Budget Actual' Variance Budget Actual' Variance
Real Property Taxes $ 7,631,469 $ 7,685,919 $ 54,450 $ 7,447,720 $ 7,485,981 $ 38,261 $ 7,452,126 $ 7,488,341 $ 36,215
Real Property Tax items 38,980 244,484 205,504 38,980 224,869 185,889 38,980 210,426 171,446
Nonproperty,Tax Items 8,462,657 7,985,345 (477,312) 8,363,605 8,232,426 (131,179) 8,334,026 7,690,217 (643,809)
Departmental Income 2230,884 2,311,410 80,526 2,606,497 2,487,820 (118,677) 2,585,867 2,516,021 (69,846)
Intergovernmental Charges 3,620,848 3,516,299 (104,549) 2,971,790 2,965,615 (6,175) 2,616,447 2,799,501 183,054
Use of Money and Property 414,500 413,819 (681) 417,203 451,686 34,483 417,000 417,687 687
Licenses and Permits 829,189 706,105 (123,084) 185,600 210,235 24,635 139,600 182,815 43,215
Fines and Forfeitures 801,000 965,904 164,904 801,000 558,236 (242,764) 801,000 750,378 (50,622)
Sale of Property/Compensation for Loss 172,700 215,104 42,404 152,700 139,176 (13,524) 152,700 125,615 (27,085)
Miscellaneous Local Sources 664,408 677,720 13,312 603,618 948,053 344,435 458,485 495,635 37,150
State Sources 2,140,207 2,234,357 94,150 2,579,262 2,971,677 392,415 2,515,943 2,561,457 45,514
Federal Sources 80,646 98,059 17,413 133,233 121,695 (11,538) 159,510 181,065 21,555
Interfund Revenues 250,985 250,985 -0- 18,000 18,000 -0- 18,000 18,000 -0-
Total Revenues 27,338,473 27,305,510 (32,963) 26,319,208 26,815,469 496,261 25,689,684 25,437,158 (252,526)
Other Financing Sources
Interfund Transfers 1,372,726 1,319,876 (52,850) 1,421,669 1,370,108 (51,561) 1,540,338 1,294,597 (245,741)
Other Sources
Total Revenues/OtherSources $ 28,711,199 $ 28,625,386 $ (85,813) $ 27,740,877 $ 28,185,577 $ 444,700 $ 27,230,022 $ 26,731,755 $ (498,267)
Data Presented is Extracted from City s Independent Audit Reports for Purposes of Additional Analysis and is not to be Used for Any other Purposes.
Compiled and Presented by:Ciaschi,Dietershagen,Little and Mickelson,LLP
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CITY OF ITHACA
COMPARATIVE OPERATING STATEMENT-GENERAL FUND-BUDGET vs.ACTUAL
EXPENDITURES
FOR THE YEAR ENDED DECEMBER 31,
1999 1998 1997
Modified Modified Modified
Expenditures Budget Actual* Variance Budget Actual* Variance Budget Actual* Variance
General Governmental Support $ 2,729,890 $ 2,696,581 $ 33,309 $ 2,563,180 $ 2,521,563 $ 41,617 $ 2,436,703 $ 2,378,815 $ 57,888
Education
Public Safety 10,415,433 10,355,661 59,772 9,800,581 9,763,310 37,271 9,581,575 9,491,880 89,695
Public Health
Transportation 3,607,420 3,567,732 39,688 3,656,505 3,613,338 43,167 3,686,180 3,632,077 54,103
Economic Assistance and Opportunity 53,500 53,500 -0- 44,667 44,667 -0- 20,000 20,000 -0-
Culture and Recreation 3,657,511 3,549,753 107,758 3,545,238 3,432,308 112,930 3,470,655 3,415,452 55,203
Home and Community Services 881,398 843,014 38,384 727,785 696,323 31,462 809,354 759,841 49,513
Employee Benefits 4,318,243 4,166,144 152,099 4,498,311 4,054,039 444,272 4,517,713 4,094,521 423,192
Debt Service(Principal and Interest) 3,707,460 3,705,955 1,505 3,804,895 3,802,414 2,481 3,355,375 3,350,952 4,423
Total Expenditures 29,370,855 28,938,340 432,515 28,641,162 27,927,962 713,200 27,877,555 27,143,538 734,017
Other Financing Uses
Interfund Transfers 272,800 272,800 -0--
Total Expenditures and Other Uses 29,643,655 29,211,140 432,515 28,641,162 27,927,962 713,200 27,877,555 27,143,538 734,017
Excess of Revenues(Expenditures) (932,456) (585,754) (1,518,210) (900,285) 257,615 (642,670) (647,533) (411,783) (1,059,316)
Other Changes in Fund Equity 1,166 (1,166) 1,563 (1,563) (41,994) 41,994
Obligations Authorized
Appropriated Fund Balance 932,456 932,456 900,285 900,285 647,533 647,533
Net(Decrease)Increase $ -0- (584,588) $ (585,754) -0- 259,178 $ 257,615 $ -0- (453,777) $ (411,783)
Fund Balance,Beginning of Year 5,402,809 4,714,769 4,804,885
Encumbrances 416,769 428,862 363,661
Fund Balance,End of Year $ 5,234,990 $ 5,402,809 $ 4,714,769
*Includes Year-end Encumbrances
Data Presented is Extracted from City s Independent Audit Reports for Purposes of Additional Analysis and is not to be Used for Any other Purposes.
Compiled and Presented by:Ciaschi,Dietershagen,Little and Mickelson,LLP
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i
City of Ithaca
Summary of Audit Results
December 31,
1999
Opinion
* Unqualified opinion
Report on Internal Controls/Management Letter
* No reportable conditions noted. However, discussion
regarding upcoming change in governmental reporting
model presented (GASB 34).
Report on Compliance with Laws and Regulations
* No findings of noncompliance
Report on Internal Controls - Federal Programs
* No findings of noncompliance
Report on Compliance with Laws and Regulations - Federal Programs
* No findings of noncompliance
Information for Additional Analysis Only
Compiled and Presented by:Ciaschi,Dietershagen,Little&Mickelson,LLP
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