Meeting Date:

June 21, 2010





Darby Fuerst,




General Manager

Line Item No.:


Prepared By:

Rick Dickhaut

Cost Estimate:



General Counsel Review:  N/A

Committee Recommendation:  The Administrative Committee reviewed this item on June 15, 2010 and recommended approval.

CEQA Compliance:  N/A


SUMMARY:  The third quarter of Fiscal Year (FY) 2009-10 came to a conclusion on March 31, 2010.  Bar graphs comparing budgeted and actual year-to-date revenues and expenditures for the period are included as Exhibits 18-A and 18-B.  Exhibit 18-C presents the same information in a table format.  The following comments summarize District staff's observations:




The revenues graph compares amounts received through the first quarter of FY 2009-10 to the amounts budgeted for that same time period.  Total revenues collected were $3,491,353, or 55% of the budgeted amount of $6,318,150.  Variances within the individual revenue categories are described below:


  • Administrative permit fee revenues totaled $233,403, or about 113% of the amount budgeted for the period.
  • Connection charge revenues amounted to $406,640, which is approximately 126% of the budgeted amount.  The higher than expected receipts were due to fees collected in September for the Seaside City Center development.
  • Interest revenues were $6,051, or only 20% of the budget for the period.  This is due to low interest rates and because interest payments from the Local Agency Investment Fund are not received until after the end of each quarter.
  • User fee revenues were $1,937,380, or about 70% of the amount budgeted.  This is below the budgeted amount because user fee receipts lag by one month and water sales by California American Water are below normal due to conservation and high rainfall amounts.
  • Property tax revenues were $764,570, or around 75% of the budget.  Property taxes are received on a semi-annual basis in December and April of each FY so percentages received fluctuate throughout each FY.
  • Project reimbursements of $126,046 were considerably less than the budgeted amount as is typically the case until the end of each FY because most are billed on a quarterly or semi-annual basis.
  • The “Other” revenue category totaled $17,263 or about 2% of the budgeted amount.  This is well below budget because this category includes potential use of reserves during the FY.




Expenditure activity as depicted on the expenditure graph is similar to patterns seen in past fiscal years.  Total expenditures of $4,492,094 were about 71% of the budgeted amount of $6,318,150 for the period.  Variances within the individual expenditure categories are described below:


  • Personnel costs of $2,379,318 were about 101% of the budget for the period.  These costs are slightly over budget because amounts for limited-term personnel are budgeted in the program section of the budget, while actual costs are charged to the personnel section of the budget.
  • Expenditures for supplies and services were $613,451, or about 84% of the budgeted amount.
  • Capital assets purchases of $13,341 represented around 11% of the budgeted amount.  This amount is significantly under budget because capital purchases typically occur sporadically throughout each FY and the purchase of three budgeted vehicles has been deferred to next FY.
  • Funds spent for project expenditures were $1,481,528, or approximately 51% of the amount budgeted for the period.  This is due to delays in project expenditures and is similar to trends in previous FYs.
  • There were expenditures of $4,456 from the Contingencies/Reserves category during the period.  This is about 3% of the amount budgeted for the period.



18-A    Revenue Graph

18-B    Expenditure Graph

18-C    Revenue and Expenditure Table