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HomeMy WebLinkAbout07C General Fund Financial Report - 04-30-2021Revenues Sales Tax Transient Occupancy Tax License, Permits, & Charges Property Tax Franchise Fees Interest Income and Rent State Subvention All Others InterFund Transfers In TOTAL REVENUES Expenditures Police Services General Government + Contrib Public Works Parks Building and Safety Community Development Economic Development InterFund Transfers Out TOTAL GEN FUND EXP CITY OF PALM DESERT General Fund Financial Report to April 30, 2021 (Year to date) (YTD Budget based on prior year percentage of actual to budget) 2020-21 2020-21 2020-21 Annual YTD YTD Budget Budget Actual 15,750,000 11,336,919 13,215,093 8,514,517 5,689,920 6,389,686 3,104,847 2,305,006 2,195,915 7,395,702 4,008,331 4,365,133 3,125,550 2,344,837 2,382,321 641,000 641,000 719,208 4,501,600 2,365,160 2,277,273 3,084,111 3,084,111 4,978,876 2,526,010 1,929,552 2 685,740 40,643,337 33,704,836 39,209,245 2020-21 2020-21 2020-21 Annual YTD YTD Budget Budget Actual 19, 510,810 11,008,692 10,730,138 13,800,550 9,928,594 10,861,075 6,514,205 4,813,633 4,456,793 4,371,278 2,867,913 2,913,524 1,468,010 1,080,904 1,213, 504 3,028,214 2,176,173 2,074,689 3,375,709 2,371,028 1,733,736 8,011,508 2,833,734 1,070,000 60,080,284 37,080,671 35,053,459 Total GF Exp and Encumb Fire Protection Services 15,719,500 12,706,243 10,383,522 Encumh. 8,780,672 1,201,933 615,050 933,992 22,510 299,875 1,026,214 12,880,246 47,933,705 11,217,025 2020-21 % to YTD Budget 117% 112% 95% 109% 102% 112% 96% 161% 139% 116% 2020-21 % to YTD Budget Prior YTD Actual 13,715,872 10,906,555 2,450,628 4,253,670 2,325,669 2,265,466 2,199,342 4,384,932 1,870,000 44,372,134 Prior YTD Actual Explanation 1 Includes sales tax revenue received through April for each year.; for the period July -Feb 1 Includes payments received through April 30, 2021 for July - March for each year. 1 Lower reimbursements from government to date, BL (-$52,573 {6%}), Permits (+177,593 {22%}) from prior year t Receive in January and May of each Fiscal Year. i Lower waste franchise fees recognized during the current fiscal year & SCE fee up $107,872 1 Current average Yield is 0.58%; Prior YTD Yield was 1.80% t t Various differences; COVID reimbursements to date $663,425, various other fees differences, resulting in net change. t Fund 243 transfer for public safety costs. Explanation 97% 12,569,039 1 Includes luly'20-February Police Service Contracts Payments for this year; the prior years shows luly'19- March payments 109% 10,444,437 t Includes payment of $3.464M to PERS for the City's annual required payment; COVID related costs of $203,837 93% 4,976,074 1 Vacant positions, lower personnel costs. 102% 2,952,652 1 Landscape Contracts and Medians payments 112% 1,347,421 1 Lower personnel costs. 95% 2,179,397 1 73% 2,943,847 1 Promotion & Marketing costs decreased by $1,173,321 (59%); special events ceased do to COVID and less marketing costs. 38% 3,400,000 1 95% 40,812,867 $1.4M transfer to IHUB from General Fund. 82% 10,407,003 Variance result of timing difference of Fire Billing, from Riverside County Fire Department. Notes: 1. Interest earnings are allocated to all funds that have cash balance at year end. 2. Sales Tax is paid in estimated monthly payments and adjusted for each quarter: 1st -Feb. - May, 2nd .June -Aug, 3rd- Sept -Nov, 4th- Nov - Feb. 3. TOT is received on monthly basis for example January collection is paid in February. 4. Property Taxes are collected from property owners in December and April bi-annually and paid to the City in January and June. 5. Department of Motor Vehicle fees are paid twice a year by the State on February and June. 6. Franchise Fees are paid through property tax collection from Burtec and are paid in April for Time Warner. Edison and Gas Co. 7. General Gov. includes: City Council, City Clerk, City Attorney, City Manager, Finance, Audit; Human Resources, Information Tech., Insurance 8. Economic Development includes: Community Promotions, Market; Visitor Information, Economic Dev. 9. The Information (unaudited) derived from actual revenues and expenditures received by the City during the respective month -to -date reported and are accurote as oferVilCOUNCIL ACTION Changes to the revenue and expenditures could result from the fiscal year end audit changes in estimates by payer agency's i.e. Ca. Dept. of Fee and Tax. Any changes will he APPROVED reflected at next earliest reporting period. RECEIVED C-lIPa MEETING DA AVES: (U NOES: N 7h - ABSENT: N 0 n�� ABSTAIN: iv VERIFIED BY: Nu 5 / S y 5 Original on File with City Clerk's Office DENIED OTHER Qr111 Qh, NEW FOOMAT CITY OF PALM DESERT General Fund Financial Report - Two Year Comparison Actual to Actual for the two years ended April 30, 2021, and April 30, 2020 Revenues Sales Tax Transient Occupancy Tax License, Permits, & Charges Property Tax Franchise Fees Interest Income and Rent State Subvention All Others lnterFund Transfers In TOTAL REVENUES Expenditures Police Services General Government + Contrib Public Works Parks Building and Safety Community Development Economic Development InterFund Transfers Out TOTAL GEN FUND EXP Fire Protection Services 16,000,000 14,000,000 12,000,000 - 10,000,000 8,000,000 6,000,000 - 4,000,000 . 2,000,000 - 2020-21 YTD Actual Prior YTD Actual Variance 13,215,093 6,389,686 2,195,915 4,365,133 2,382,321 719,208 2,277,273 4,978,876 2,685,740 39,209,245 2020-21 YTD Actual 10,730,138 10,861,075 4,456,793 2,913,524 1,213,504 2,074,689 1,733,736 1,070,000 35,053,459 13,715,872 (500,779) 10,906,555 (4,516,869) 2,450,628 (254,713) 4,253,670 111,463 2,325,669 56,652 2,265,466 (1,546,258) 2,199,342 77,931 4,384,932 593,944 1,870,000 815,740 44,372,134 (5,162,889) Prior YTD Actual Variance 12,569,039 (1,838,901) 10,444,437 416,638 4,976,074 (519,281) 2,952,652 (39,128) 1,347,421 (133,917) 2,179,397 (104,708) 2,943,847 (1,210,111) 3,400,000 (2,330,000) 40,812,867 (5,759,408) 10,383,522 1 10,407,003 (23,481) HEI 103.99% t 89.56% s 98.67% s 90.06% s 95.20% s 58.89% 1 31.47% s 85.89% % Comparison of Prior Year Actual Explanation 96.35% 1 Includes sales tax revenue received through April for each year.; for the period July -Feb 58.59% i Includes payments received through April 30, 2021 for July - March for each year. Lower reimbursements from government to date, BL (-$52,573 {6%}), Permits (+177,593 {22%}) from 89.61% 1 prior year 102.62% t Receive in January and May of each Fiscal Year. 102.44% Lower waste franchise fees recognized during the current fiscal year & SCE fee up $107,872 31.75% L Current average Yield is 0.58%; Prior YTD Yield was 1.80% 103.54% t 113.55% t 143.62% 88.36% Comparison of Prior Year Actual Various differences; COVID reimbursements to date $663,425, various other fees differences, resulting in net change. Fund 243 transfer for public safety costs. Explanation 85.37% 1 Includes July'20-February'21 Police Service Contracts Payments for this year; the prior years shows Includes payment of $3.464M to PERS for the City's annual required payment; COVID related costs of $203,837 Vacant positions, lower personnel costs. Landscape Contracts and Medians payments Lower personnel costs. Promotion & Marketing costs decreased by $1,173,321 (59%); special events ceased do to COVID and $1.4M transfer to IHUB from General Fund. 99.77% Variance result of timing difference of Fire Billing, from Riverside County Fire Department. • Fy 2020-21 • FY 2019-20 Sales Tax 2-YEA,, „in,rwmatnv Transient Occupancy Tax License, Permits, & Charges Property Tax Franchise Fees Interest Income and Rent State Subvention All Others InterFund Transfers In Revenues Sales Tax Transient Occupancy Tax License, Permits, & Charges Property Tax Franchise Fees Interest Income and Rent State Subvention All Others InterFund Transfers In TOTAL REVENUES Expenditures Police Services General Government + Contrit Public Works Parks Building and Safety Community Development 2020-21 Annual Budget 15,750,000 8,514,517 3,104,847 7,395,702 3,125,550 641,000 4,501,600 3,084,111 2,526,010 48,643,337 2020-21 Annual Budget 19,510,810 13,800,550 6,514,205 4,371,278 1,468,010 3,028,214 Economic Development 3,375,709 InterFund Transfers Out 8,011,508 TOTAL GEN FUND EXP 60,080,284 Fire Protection Services CITY OF PALM DESERT General Fund Financial Report TO April 30, 2021 (year to date) YTD Budget based on 2020-21 YTD 2020-21 YTD Budget Actual 13,125,000 7,095,431 2,587,373 6,163,085 2,604,625 534,167 3,751,333 2,570,093 2,105,008 40,536,115 13,215,093 6,389,686 2,195,915 4,365,133 2,382,321 719,208 2,277,273 4,978,876 2,685,740 39,209,245 2020-21 YTD Budget 16,259,008 11,500,458 5,428,504 3,642,732 1,223,342 2,523,512 2020-21 YTD Actual 10,730,138 10,861,075 4,456,793 2,913,524 1,213,504 2,074,689 2,813,091 1,733,736 6,676,257 1,070,000 50,066,904 35,053,459 Total GF Exp and Encumb 47,933,705 83% of the year complete 2020-21 % to YTD Budget 101% 90% 85% 71% 91% 135% 61% 194% 128% 97a/o 2020-21 % to YTD Encumb. Budget 8,780,672 66% 1,201,933 94% 615,050 82% 933,992 80% 22,510 99% 299,875 82% 1,026,214 62% 16% 12,880,246 70% 15,719,500 13,099,583 10,383,522 11,217,025 79% Prior YTD Actual 13,715,872 10,906,555 2,450,628 4,253,670 2,325,669 2,265,466 2,199,342 4,384,932 1,870,000 44,372,134 Prior YTD Actual Explanation 1 Includes sales tax revenue received through April for each year.; for the period Iuly-Feb 1 Includes payments received through April 30, 2021 for July - March for each year. 1 Lower reimbursements from government to date, BL (-$52,573 {6%)), Permits (+177,593 {22%3) from prior year 1 Receive in January and May of each Fiscal Year. 1 Lower waste franchise fees recognized during the current fiscal year & SCE fee up $107,872 1 Current average Yield is 0.58%; Prior YTD Yield was 1.80% 1 Various differences; COVID reimbursements to date $663,425, various other fees differences, resulting in net change. Fund 243 transfer for public safety costs. 12,569,039 1 Includes lulv'20-February'21 Police Service Contracts Payments for this year; the prior years shows luly'19- March '20 payments 10,444,437 1 Includes payment of $3.464M to PERS for the City's annual required payment; COVID related costs of $203,837 4,976,074 1 2,952,652 1 Landscape Contracts and Medians payments 1,347,421 1 2,179,397 1 2,943,847 3,400,000 40,812,867 1 Promotion & Marketing costs decreased by $1,173,321 (59%); special events ceased do to COVID and less marketing costs. $1.4M transfer to IHUB from General Fund. 10,407,003 Variance result of timing difference of Fire Billing, from Riverside County Fire Department. Notes: - 1. Interest earnings are allocated to all funds that have cash balance at year end. 2. Sales Tax is paid in estimated monthly payments and adjusted for each quarter: 1st -Feb. - May, 2nd -June -Aug, 3rd- Sept -Nov, 4th- Nov - Feb. 3. TOT is received on monthly basis for example January collection is paid in February. 4. Property Taxes are collected from property owners in December and April bi annually and paid to the City in January and June. 5. Department of Motor Vehicle fees are paid twice a year by the State on February and June. 6. Franchise Fees are paid through property tax collection from Burtec and are paid in April for Time Warner. Edison and Gas Co. Z General Gov. includes: City Council, City Clerk, City Attorney, City Manager, Finance, Audit, Human Resources, Information Tech., Insurance 8. Economic Development includes: Community Promotions, Market Visitor Information, Economic Dev. 9. The Information (unaudited) derived from actual revenues and expenditures received by the City during the respective month -to -date reported and are accurate as of the date of the report. Changes to the revenue and expenditures could result from the fiscal year end audit, changes in estimates by payer agency's i.e. Ca. Dept. of Fee and Tax. Any changes will be reflected at next earliest reporting period. ORIGINAL FORMAT