2013 ADOPTED OPERATING BUDGET FISCAL YEAR 2013 - 2014 TM Cover Photos 2013 4 5 8 6 9 7 Adopted Operating Budget Fiscal Year 2013-2014 “The City of Lake Elsinore will be the ultimate lake destination where all can live, work Canyon Hills Community Park - This expansive 18 acre community park was completed in 2012 and featured the City’s firs Water Spray/Splash pad. The new park, within the master-planned community of Canyon Hills was constructed by Pardee Homes. Elements of the park include two baseball fields, two combination soccer/football fields, lighted basketball court, two children’s playgrounds with specialized aypl equipment, restroom facilities, concession building, shaded family & group picnic areas, and separate dog play grass areas for small and large dogs. Main Street - Located in the heart of the City of Lake Elsinore. The historic downtown street is walking distance to shops, restaurants and City Hall. 4 Lake Patrol - The mission of the Lake Patrol is first and foremost the safety of the public who use the lake and adjacent parks and beaches. The Lake Patrol officers also assist stranded boaters by towing them to shore and utilize the Lake Elsinore Marine Search and Rescue (L.E.M.S.A.R.) volunteers whenever possible in assisting the public. 5 Skydiving - Lake Elsinore is one of Southern California’s premier Skydiving Centers. 6 Motorsports - MX Sports Pro Racing, home of Lucas Oil Pro motocross Championship, sanctioned by AMA Pro Racing in Southern California. Located in the hotbed of the motocross industry and about an hour outside of the major metropolitan areas of Los Angeles and San Diego, Lake elsinore serves as an ideal location for fans of the sport across the entire southern portion of the State. 7 Diamond Stadium - The Diamond Stadium is one of the nations finest Single A baseball facilities, home of the Lake Elsinore Storm, Class A affiliate of the San Diego Padres. 8 Bass Fishing - Largemouth Bass is so named because its upper jaw extends to behind its eye. Adults prefer sheltered areas such as stumps, dead trees and large rocks. They are the lion of freshwater fish and like to ambush prey in heavy brush or at the edge of steep drop-offs. It is an active predator that can be tempted to strike at practically any kind of bait, either artificial or natural. Spinners, spoons, crankbaits, surface plugs and plastic worms are particularly effective. 9 La Laguna - Completed in 2012, the $8.3 million project funded with a grant from the State Department of Boating & Waterways, Redevelopment funds and money earmarked for park improvements. La Laguna Resort & Boat Launch overlooks the beautiful waters of Lake Elsinore and the picturesque Ortega Mountains. The facility boasts a six lane launch, 70 parking spaces and two 400 foot long floating docks. dditionalA amenities include an adjacent picnic area, fish cleaning station and restrooms. i TM Annual Budget 2013/14 Mayor Robert E. Magee Mayor Pro Tem Natasha Johnson City Council Daryl Hickman Steve Manos Brian Tisdale City Treasurer Allen Baldwin Submitted to the City Council by: Grant Yates City Manager James R. Riley, CPA Director of Administrative Services Cynthia Gordon Budget O cer ii GFOA BUDGET AWARD States and Canada (GFOA) presented a “Distinguished Budget Presentation Award” to the City of Lake Elsinore, July 1, 2012. In order to receive this award, a government unit must publish a budget document that meets program criteria as a communications device. to program requirements. Accordingly, this budget document has been submitted to GFOA. iii iv CITY OF LAKE ELSINORE Fiscal Year 2013-2014 Adopted Budget TABLE OF CONTENTS PAGE Directory of Officials 1 Vision Statement & Key Initiatives 2 Demographic Information 3 City Organization Chart 4 Budget Message 5 REPORTS TO COUNCIL & RESOLUTIONS City of Lake Elsinore Other Funds Operating Budget Report & Resolution - June 26, 2012 10 City of Lake Elsinore "Gann" Appropriation Limit resolution - June 26, 2012 17 City of Lake Elsinore "Gann" Appropriation Calculation 21 Capital Improvement Program Report & Resolution for FY 2013-2014 to June 2016-17 - June 26, 2012 23 BUDGET SUMMARIES City of Lake Elsinore - Guide to the Budget 39 City of Lake Elsinore Budget Process - Overview Chart 43 City of Lake Elsinore Budget Process & Guidelines 44 City of Lake Elsinore Budget Calendar 46 City of Lake Elsinore Tax Dollars - Usage Demonstration 49 General Fund Revenue - Historical Summary Review 50 General Fund Expenditures - Historical Summary Review 51 General Fund Revenue, Special Revenue Usage and Expenditures Summary 52 General Fund Revenue and Expenditures by Department Budget by Division 53 Special Revenue Supplemental to the General Fund by Department 54 Schedule of Transfers 55 Variance of Revenue - Current Budget vs. Adopted Budget 56 Variance of Expenditures - Current Budget vs. Adopted Budget 57 CHARTS General Fund Revenue Sources 58 General Fund Expenditures by Department 59 City of Lake Elsinore Revenue History - General Fund 60 City of Lake Elsinore Expenditures History - General Fund 61 City of Lake Elsinore Revenues - Sales Tax 62 City of Lake Elsinore Revenues - Property Tax 63 CITY OF LAKE ELSINORE Fiscal Year 2013-2014 Adopted Budget TABLE OF CONTENTS PAGE City of Lake Elsinore Revenues - Building Permit Fees 64 City of Lake Elsinore Revenues - Fire Tax Credit 65 City of Lake Elsinore Expenditures - Police & Fire Services (all funding sources) 66 City of Lake Elsinore Expenditures - Personnel Services 67 City of Lake Elsinore Revenues - Five Year Projected Revenue vs. Expenditures 68 REVENUES, FUND BALANCE and FORECAST ANALYSIS Revenue Overview 69 General Fund Reserve Fund Balance 71 Forecast Analysis - General Fund Five Year Projection 72 General Fund Revenue - Detail Report 73 DEPARTMENT OVERVIEW & EXPENDITURES CITY COUNCIL DEPARTMENT & MISSION STATEMENT 77 Department Synopsis 78 Department Goals & Accomplishments 80 Department Expenditures Summary - FY's 10/11 - 13/14 82 City Council Revenue & Expenditures Summary - FY 12/13 vs FY 13/14 83 Expenditures by Account Number - Fiscal Years 10/11 - 13/14 84 Expenditures Detail Report 85 Public Safety Advisory Committee Revenue & Expenditures Summary - FY 12/13 vs FY 13/14 86 Expenditures by Account Number - Fiscal Years 10/11 - 13/14 87 Expenditures Detail Report 88 Citizen Corp Revenue & Expenditures Summary - FY 12/13 vs FY 13/14 89 Expenditures by Account Number - Fiscal Years 10/11 - 13/14 90 Expenditures Detail Report 91 CITY TREASURER DEPARTMENT & MISSION STATEMENT 92 Department Synopsis 93 Department Goals & Accomplishments 94 Department Performance Measures 95 Department Expenditures Summary - FY's 10/11 - 13/14 96 City Treasurer Administration - Fiscal Years 10/11 - 13/14 97 CITY OF LAKE ELSINORE Fiscal Year 2013-2014 Adopted Budget TABLE OF CONTENTS PAGE CITY ATTORNEY DEPARTMENT & MISSION STATEMENT 98 Department Synopsis 99 Department Goals & Accomplishments 100 Department Performance Measures 101 Department Expenditures Summary - FY's 10/11 - 13/14 102 Revenue & Expenditures Summary - FY 12/13 vs FY 13/14 103 Expenditures by Account Number - Fiscal Years 10/11 - 13/14 104 Expenditures Detail Report 105 CITY CLERK DEPARTMENT & MISSION STATEMENT 106 Organizational Chart 107 Department Synopsis 108 Department Goals & Accomplishments 109 Department Performance Measures 110 Department Expenditures Summary - FY's 10/11 - 13/14 111 Revenue & Expenditures Summary - FY 12/13 vs FY 13/14 112 Expenditures by Account Number - Fiscal Years 10/11 - 13/14 113 Expenditures Detail Report 114 CITY MANAGER DEPARTMENT & MISSION STATEMENT 116 Organizational Chart 117 Department Synopsis 118 Department Goals & Accomplishments 119 Department Performance Measures 120 Department Expenditures Summary - FY's 10/11 - 13/14 121 Revenue & Expenditures Summary - FY 12/13 vs FY 13/14 122 Expenditures by Account Number - Fiscal Years 10/11 - 13/14 123 Expenditures Detail Report 124 ADMINISTRATIVE SERVICES DEPARTMENT & MISSION STATEMENT 125 Organizational Chart 126 Department Synopsis 127 Department Goals & Accomplishments 128 Department Performance Measures 131 Department Expenditures Summary - FY's 10/11 - 13/14 132 Finance Division Revenue & Expenditures Summary - FY 12/13 vs FY 13/14 133 Expenditures by Account Number - Fiscal Years 10/11 - 13/14 134 Expenditures Detail Report 135 CITY OF LAKE ELSINORE Fiscal Year 2013-2014 Adopted Budget TABLE OF CONTENTS PAGE Human Resources Revenue & Expenditures Summary - FY 12/13 vs FY 13/14 137 Expenditures by Account Number - Fiscal Years 10/11 - 13/14 138 Expenditures Detail Report 139 Risk Management Revenue & Expenditures Summary - FY 12/13 vs FY 13/14 140 Expenditures by Account Number - Fiscal Years 10/11 - 13/14 141 Expenditures Detail Report 142 Information Technology Revenue & Expenditures Summary - FY 12/13 vs FY 13/14 143 Expenditures by Account Number - Fiscal Years 10/11 - 13/14 144 Expenditures Detail Report 145 GENERAL LAW ENFORCEMENT & MISSION STATEMENT 147 Organizational Chart 148 Department Synopsis 149 Department Goals & Accomplishments 150 Department Performance Measures 151 Department Expenditures Summary - FY's 10/11 - 13/14 152 Revenue & Expenditures Summary - FY 12/13 vs FY 13/14 153 Expenditures by Account Number - Fiscal Years 10/11 - 13/14 154 Expenditures Detail Report 155 Patrol Schedules 159 Extra Duty Events 161 Contract Law and Staffing 162 LAKE ELSINORE CALFIRE/RIVCO DEPT. 163 Organizational Chart 164 Department Goals & Accomplishments 165 Department Performance Measures 166 Department Expenditures