Rental Housing Fees Associated with Proposed FY 2022-23 Budget
Table 4, below, present the fees corresponding to the proposed Fiscal Year 2022-23 budget:
Table 4. Fiscal Year 2022-23 Proposed Budget and Rental Housing Fees
UNIT COUNTS PROPOSED FY
2022-23
CHANGE
FROM FY
2022 TO
2023
TOTAL BUDGET11 $3,062,686 +$175,923
(+6.1%)
FULLY COVERED
UNITS12 7,665 $226 +$8
(+3.5%)
PARTIALLY COVERED
UNITS (INCLUDING
SUBSIDIZED UNITS)13
10,485 $127 +$4
(+3.4%)
TOTAL REVENUE14 $3,106,686 +$168,372
(+5.7%)
Comparison to Previously Adopted Rental Housing Fee and Peer Jurisdictions
On May 4, 2021, the Richmond City Council adopted Resolution 65-20, approving the Fiscal Year 2021-22 Residential Rental Housing Fee in the City’s master fee schedule of $218 per Controlled Rental Unit and $123 per Partially Covered Rental Unit. Table 5, below, contains a historical comparison of the Residential Rental Housing Fees charged in previous years.
Table 5. Comparison of Proposed FY 2022-23 Rental Housing Fee to Prior Year Fees
FISCAL YEAR FULLY COVERED
RENTAL UNITS
PARTIALLY
COVERED RENTAL
UNITS
GOVERNMENTALLY
SUBSIDIZED RENTAL
UNITS15
2017-18 $145 $145 N/A
2018-19 $207 $100 $50
2019-20 $212 $112 N/A
2020-21 $219 $124 N/A
2021-22 $218 $123 N/A
2022-23 (Proposed) $226 $127 N/A
11 Total expenditures include a budgeted reserve equal to 18 percent of proposed expenses 12 Includes suspected Fully Covered Rental Units
13 Includes suspected Partially Covered Rental Units
14 Fees rounded to the nearest full dollar; includes revenue from collections agency and interest 15 Governmentally Subsidized Rental Units are not segregated from partially covered units. The only year in which that occurred was FY 18’-19’. As the same level of services are offered for both types of Rental Units, they are charged the same Fee.
Table 6 compiled by the Richmond Rent Program on this page compares the proposed Rental Housing Fee to fees in other jurisdictions with rent programs in the state of California.
This table calculates a per unit cost of administration, revealing that of California’s actively enforced programs. Richmond’s proposed fees are comparable to the peer jurisdictions with actively enforced rent programs, it is important to consider that Richmond’s average rental rates are also less than those in peer rent control jurisdictions.
Table 6: Comparison of Program Budgets, Unit Counts, Fees, and Median Rents in Case Study Cities
JURISDICTION
2021-22
PROGRAM
BUDGET
APPLICABLE
RENTAL
UNITS
RENTAL
HOUSING FEES
(PER UNIT)
AVERAGE
RENT16
PORTION OF
FEE PASSED
THROUGH TO
TENANTS
ACTIVELY ENFORCED RENT PROGRAMS
BERKELEY $5,822,405 19,607 $250 $3,164
50%, City may
reimburse low-
income
Tenants17
EAST PALO
ALTO $400,930 2,325 $222 $2,662 50%
OAKLAND $5,954,690 65,000 $101 $2,772 50%
RICHMOND
$3,062,686
(proposed for
FY 2022-23)
7,665 Fully
Covered Units;
10,485
Partially
Covered Units
$226 per Fully
Covered Unit; $127
per Partially
Covered Unit
(proposed for FY
2022-23)
$2,537 None
SANTA MONICA $5,505,178 26,620 $198 $3,891 50%
COMPLAINT-DRIVEN RENT PROGRAMS
LOS ANGELES $7,575,111 631,000
$90 per Fully
Covered Unit; $30
per Partially
Covered Unit
$2,661 50%
WEST
HOLLYWOOD $2,335,728 15,800 $14418 $3,354
50% (excludes
Section 8
Tenants)
ALAMEDA $1,376,529
12,174 Fully
Regulated
Units; 1,887
Partially
Regulated
Units
$148 per Fully
Regulated Unit;
$100 per Partially
Regulated Unit; $0
for Subsidized
Units
$2,560 50%
SAN
FRANCISCO $9,381,302 173,000
$59 per apartment
unit; $29.50 per
residential hotel room
$3,230 50%
16 Source: RentCafe: The average apartment per square footage varies greatly depending on unit type, with less expensive and luxury alternatives for houses and apartments alike. Studio apartments are the smallest and most affordable, 1-bedroom apartments are closer to the average, while 2-bedroom apartments, and 3- bedroom apartments offer more square footage. Zillow Rent Index (ZRI) was used as the source in prior year. 17 Pass-through only applies to tenancies that began prior to January 1, 1999. 18 West Hollywood’s Rent Program receives support from the City’s General Fund, and the $144 fee allows the program to recover 65% of total costs. The program would need to collect $221 per unit to recover 100% of costs.
Conclusion and Recommended Actions
The revised 2022-23 budget will support the overarching goal of the Rent Program; that is, to continue to develop as an actively enforced program that equips community members with an understanding of their rights and responsibilities under the Rent Ordinance. The Fiscal Year 2022-23 Fee Study will allow the agency to recover costs of all budgeted operations and does not necessitate changing the amount of the Rental Housing Fee.
The recommendations put forth by staff for consideration by the Rent Board are as follows:
Adopt the proposed Fiscal Year 2022-23 Budget to provide the support necessary for continued development of all Rent Program operations.
Receive and approve the Revised Fiscal Year 2022-23 Rental Housing Fee Study.
Direct staff to prepare a resolution, consistent with the Rent Board’s approved Fee Study and Budget, recommending to the City Council adoption of a two-tier fee structure for Fiscal Year 2022-23 of $226 for Fully Covered Rental Units and $127 for Partially Covered Rental Units.
V. UNIT DESCRIPTIONS
Management Unit (2.25 FTE)
The Management Unit, comprised of the Executive Director, Deputy Director, and Senior Administrative Analyst (0.25 FTE), is responsible for guiding the development of the Rent Program agency and managing day-to-day operations. The Senior Administrative Analyst supports the Executive Director with confidential matters of the Rent Program and administers full collaboration with the Rent Board. The Management Unit also conducts policy research to support the agency and Rent Board, which includes conducting surveys and studies to help guide administrative improvements and the formation of sound public policy. The Management Unit oversees all personnel-related issues (hiring, training, discipline in conformance with MOU’s, etc.) Other duties include providing staff support to the Rent Board, including but not limited to the preparation of agendas, minutes, and documents for all Rent Board meetings. Central to the Management Unit’s duties are preparation, monitoring, and reporting of the annual Rent Program budget. The Management Unit also publishes the Rent Program Annual Report, required by the Rent Ordinance.
Legal Unit (2.25 FTE)
The Legal Unit includes Staff Attorneys (2 FTE) and a Senior Administrative Analyst (0.25 FTE). The duties of the Legal Unit include representing the Board in litigation, advising the Director and the Rent Board on legal matters (this may include the preparation of Confidential Legal Memoranda and ensuring compliance with Brown Act requirements, reviewing and opining on decisions on appeal, coordinating responses to public records act requests, training Rent Program Services Analysts, supervising investigations and lawsuits for non-compliance, reviewing contracts, and responding to legal challenges to the Ordinance and applicable regulations. Staff members in the Legal Unit are also responsible for drafting regulations for consideration by the Rent Board and establishing processes to monitor rent increase and termination notices in accordance with the requirements of the Rent Ordinance.
Public Information and Enrollment Unit (6.75 FTE)
The Public Information and Enrollment Unit, comprised of a Senior Rent Program Services Analyst, Administrative Aides (3 FTE), Rent Program Services Analysts (2 FTE) and Administrative Student Intern (0.75 FTE), is responsible for educating community members about Landlord and Tenant rights and responsibilities under the Rent Ordinance, as well as related State and Federal laws. This includes maintenance of the agency’s property enrollment and tenancy registration database. The enrollment and tenancy registration database is an essential tool used to generate accurate Rental Housing Fee invoices, track the Maximum Allowable Rent for Controlled Rental Units, and manage contact and case information for all Rental Units in the City of Richmond. Public Information and Enrollment Unit staff members are responsible for planning and executing the annual billing cycle of the Rental Housing Fee and managing the collection of revenue, including late fees. Community education is provided in the form of one-on-one counseling, facilitating mediation sessions, drafting print materials such as the Guide to Rent Control, and providing direct referrals to community legal services agencies. Staff members in this unit also plan, prepare, and conduct monthly community educational workshops for Landlords and Tenants, maintain
the agency’s social media accounts, and assist Landlords and Tenants with the filing of Rent Adjustment Petitions.
Hearings Unit (1.75 FTE)
The Hearings Unit consists of a Hearing Examiner, who is supported by a Senior Administrative Analyst (0.5 FTE) and an Administrative Student Intern (0.25 FTE). The main functions of the Hearings Unit include administering the petition process, conducting hearings, and issuing decisions, conducting settlement conferences, acting as a back-up resource on interpretation of the Rent Ordinance and regulations, assisting with drafting public information documents such as the Guide to Rent Control and other print and online materials and maintaining all forms required for administration of the Rent Adjustment Petition process. Staff members in the Hearings Unit also assist with special projects, such as working with City staff to develop rent registration/tracking software to adjust rents in the Maximum Allowable Rent database.
VI. APPENDICES
Appendix A: Adopted FY 2022-23 Budget and Fee Study Calculations
Appendix B: Ten-year Financial Projection
FY 2022‐23 Rent Program Budget APPENDIX A
# UNITS Proposed Fee Revenue
Program
Fee
Just Cause
Fee
Rent Control
Fee
7,665 $226 $1,729,668 2022-23 87.60$ 39.53 $ 98.52 $ 10,485 $127 $1,333,019
$3,062,687
BUDGET
Object # City Account Description
FY 18-19
ACTUALS
FY 19-20
ACTUALS
FY 20-21
ACTUALS
FY 21-22
PROPOSED
FY 22-23
PROPOSED Notes
Program
Allocation
(%)
Program
Allocation ($)
Just Cause
Allocation
(%)
Just Cause
Allocation
($)
Rent Control
Allocation (%)
Rent Control
Allocation ($)
REVENUES
340445 Fees/Admin Fees 2,189,703 2,681,689 2,764,961 2,893,854 3,062,687 (1) 361701 Int & Invest/Pooled-All Other 367 11,537 6,096 14,460 14,000 364867 Revenue from Collections 133 13,042 24,796 30,000 30,000 TOTAL REVENUES 2,190,203 2,706,268 2,795,854 2,938,314 3,106,687
EXPENSES
400001 Salaries & Wages/Executive 530,092 639,594 649,356 677,798 724,848 (2) 55% 398,666 20% 144,970 25% 181,212 400002 Salaries & Wages/Mgmt-Local 21 294,152 263,080 183,838 284,628 324,846 (2) 55% 178,665 20% 64,969 25% 81,212 400003 Salaries & Wages/Local 1021 128,866 150,317 168,422 169,860 202,332 (2) 55% 111,283 20% 40,466 25% 50,583 400006 Salaries & Wages/PT-Temp 49,557 45,905 32,244 43,036 35,776 (2) 55% 19,677 20% 7,155 25% 8,944 400031 Overtime/General 4,778 2,094 1,312 2,500 2,500 55% 1,375 20% 500 25% 625 400048 Other Pay/Bilingual Pay 6,993 9,064 9,719 11,377 11,172 55% 6,145 20% 2,234 25% 2,793 400049 Other Pay/Auto Allowance 4,200 4,200 4,200 4,200 4,200 55% 2,310 20% 840 25% 1,050 400050 Other Pay/Medical-In Lieu of 2,700 1,500 - 2,400 - 55% - 20% - 25% - 400079 Comp Absences/WC-Prof-Mgt-Tec 1,486 5,328 - - - 55% - 20% - 25% - Subtotal - Salaries & Wages 1,022,823 1,121,084 1,049,091 1,195,799 1,305,674 718,120 261,135 326,418 400103 P-Roll Ben/Medicare Tax-ER Shr 14,937 16,389 15,313 15,992 18,207 (3) 55% 10,014 20% 3,641 25% 4,552 400104 P-Roll Ben/PERS Benefits - - - - - 55% - 20% - 25% - 400105 P-Roll Ben/Health Insurance Be 146,557 136,575 128,611 140,309 232,291 (3) 55% 127,760 20% 46,458 25% 58,073 400106 P-Roll Ben/Dental Insurance 16,652 17,021 17,534 15,508 17,520 (3) 55% 9,636 20% 3,504 25% 4,380 400109 P-Roll Ben/Employee Assistance 430 473 422 464 216 (3) 55% 119 20% 43 25% 54 400110 P-Roll Ben/Professional Dev-Mg 3,728 5,200 1,500 3,750 6,750 (3) 55% 3,713 20% 1,350 25% 1,688 400111 P-Roll Ben/Vision 2,106 2,095 2,049 2,052 2,052 (3) 55% 1,129 20% 410 25% 513 400112 P-Roll Ben/Life Insurance 5,557 4,006 3,433 3,713 4,139 (3) 55% 2,276 20% 828 25% 1,035 400114 P-Roll Ben/Long Term Disabilit 9,408 10,100 9,259 10,076 12,342 (3) 55% 6,788 20% 2,468 25% 3,086 400116 P-Roll Ben/Unemployement Ins 1,860 5,100 4,960 5,730 5,472 (3) 55% 3,010 20% 1,094 25% 1,368 400117 P-Roll Ben/Personal/Prof Dev 750 1,493 1,500 5,250 2,250 (3) 55% 1,238 20% 450 25% 563 400118 P-Roll Ben/Worker Comp-Injury Appt - - 692 359 - (3) 55% - 20% - 25% - 400121 P-Roll Ben/Worker Comp-Clerica 13,806 12,154 14,541 19,240 24,001 (3) 55% 13,201 20% 4,800 25% 6,000 400122 P-Roll Ben/Worker Comp-Prof 69,352 60,744 74,891 79,290 - (3) 55% - 20% - 25% - 400127 P-Roll Ben/OPEB 39,338 43,623 42,145 22,763 40,723 (3) 55% 22,398 20% 8,145 25% 10,181 400130 P-Roll Ben/PARS Benefits 642 434 50 94 - (3) 55% - 20% - 25% - 400149 P-Roll Ben/Misc 123,021 140,616 139,314 151,638 156,287 (3) 55% 85,958 20% 31,257 25% 39,072 400151 P-Roll Ben/Misc (UAL) 162,985 235,683 271,234 271,391 287,268 (3) 55% 157,997 20% 57,454 25% 71,817 Subtotal Fringe Benefits 611,127 691,706 727,447 747,618 809,518 445,235 161,904 202,380 400201 Prof Svcs/Professional Svcs 32,112 38,241 10,957 18,350 143,455 (4) 55% 78,900 20% 28,691 25% 35,864 400206 Prof Svcs/Legal Serv Cost 137,614 193,742 149,994 210,000 210,000 (5) 10% 21,000 70% 147,000 20% 42,000 400220 Prof Svcs/Info Tech Services 2,375 - 2,142 - - 55% - 20% - 25% - 400241 Travel & Trng/Meal Allowance 359 - - - - 55% - 20% - 25% - 400242 Travel & Trng/Mileage 1,284 17 - - - 55% - 20% - 25% - 400243 Travel & Trng/Conf, Mtng Trng 280 - - - - 55% - 20% - 25% - 400245 Travel & Trng/Tuition Rmb/Cert 800 800 - 800 800 (6) 55% 440 20% 160 25% 200 400261 Dues & Pub/Memberships & Dues 824 1,590 1,453 1,650 1,650 (7) 55% 908 20% 330 25% 413 400263 Dues & Pub/Subscription 1,500 - - - - 55% - 20% - 25% - 400271 Ad & Promo/Advertising & Promo Materials 1,559 2,106 1,702 5,675 800 (8) 55% 440 20% 160 25% 200 400272 Ad & Promo/Community Events 1,563 1,722 - - - 55% - 20% - 25% - 400280 Adm Exp/Program Supplies 5,292 1,600 3,432 3,950 5,380 (9) 55% 2,959 20% 1,076 25% 1,345 Subtotal Prof & Admin Services 185,563 239,819 169,680 240,425 362,085 104,647 177,417 80,021 400231 Off Exp/Postage & Mailing 10,849 5,905 6,528 22,647 17,300 (10) 55% 9,515 20% 3,460 25% 4,325 400232 Off Exp/Printing & Binding 12,071 3,295 3,428 25,807 24,404 (11) 55% 13,422 20% 4,881 25% 6,101 400233 Off Exp/Copying & Duplicating 46 - 236 500 500 55% 275 20% 100 25% 125 400304 Rental Exp/Equipment Rental 8,721 4,532 2,488 8,000 9,000 (12) 55% 4,950 20% 1,800 25% 2,250 400321 Misc Exp/Misc Contrib 3,000 - 1,500 3,000 2,000 (13) 55% 1,100 20% 400 25% 500 400322 Misc Exp/Misc Exp 3,061 2,262 - 2,925 2,000 55% 1,100 20% 400 25% 500 400341 Off Supp/Office Supplies 8,721 6,024 1,891 6,795 5,000 55% 2,750 20% 1,000 25% 1,250 400344 Off Supp/Computer Supplies 18 783 - - - 55% - 20% - 25% - Subtotal Other Operating 46,486 22,801 16,072 69,674 60,204 33,112 12,041 15,051 400401 Utilities/Tel & Telegraph 254 414 551 500 500 55% 275 20% 100 25% 125 400538 Contract Svcs/Other Contract Svcs - - 103 - - 55% - 20% - 25% - 400552 Prov Fr Ins Loss/Ins Gen Liab 8,029 8,765 9,047 9,300 9,300 55% 5,115 20% 1,860 25% 2,325 400574 Cost Pool/(ISF)-Gen Liab 55,701 75,144 69,513 79,937 - (14) 55% - 20% - 25% - 400586 Cost Pool/(CAP)-Admin Charges 51,454 51,454 51,454 52,481 - (14) 55% - 20% - 25% - 400591 Cost Pool/(IND)Civic Ctr Alloc 52,420 47,026 50,289 50,286 48,217 55% 26,519 20% 9,643 25% 12,054 400601 Noncap Asst/Comp Hrdware<5K - 6,526 - 10,800 - 55% - 20% - 25% - 400604 Noncap Asst/Furniture <5K 13,328 - - - - 55% - 20% - 25% - TOTAL EXPENSES 2,047,186 2,264,738 2,143,246 2,456,820 2,595,497 1,333,024 624,099 638,374 OPERATING RESERVE 560,985 424,794 420,821 429,944 467,190 (15) 55% 256,954 20% 93,438 25% 116,797 TOTAL BUDGET 2,804,925 2,923,584 2,896,242 2,886,764 3,062,687 1,589,978 717,537 755,172 Notes:
(1) Assumes a Fiscal Year 2022-23 Rental Housing Fee of $226 for Fully Covered unit and $127 for Partially Covered units (2) See page 11 of the budget and fee study report for detailed salary and wage assumptions (3) The Rent Program is seeking the City to cap Total Fringe Benefits at 62% of Total Salaries and Wages. (4) Includes $100,000 for cloud-based solution - IT charge, $20,000 for consultants - Cost Pool and Fringe Benefits, $2,205 TRAKiT annual fee, $4,000 for a property information subscription, $3,000 for a legal research subscription, $8,000 for scheduled interpretation, $6,000 for written translation, and $250 for on-demand interpretation services. (5) Includes $125,000 contract with the Eviction Defense Center to assist with Unlawful Detainer cases, $75,000 for a contract with Bay Area Legal Aid for the weekly Housing Rights Clinics, and $10,000 for legal filing fees in the event of litigation.
(6) In accordance with City personnel policies, eligible employees may receive reimbursement of up to $800 for higher education tuition. (7) Anticipated cost of Bar Association dues for three attorneys ($550 per Attorney). (8) Budgeted amount includes funds to satisfy the requirement to publish notices in the newspaper for public hearings as part of the budget adoption process and social media promotions. (9) Budgeted amount includes the cost of email accounts for Rent Board Members, business cards, and videoconference/webinar accounts. (10) Budgeted amount reflects anticipated postage costs for Rental Housing Fee invoices, tenancy registration mailings, and the Guide to Rent Control. (11) Budgeted amount reflects anticipated printing costs for Rental Housing Fee invoices, tenancy registration mailings, and the Guide to Rent Control. (12) Lease of copy machines including a cost-per-copy amount. 36-month lease ends in 2022. (13) Stipends for UC Berkeley Public Service Center interns, ranging from $1,000 -$1,500 per intern. (14) Rent Program is working with the City to determine the proper methodology of Cost Pool allocation, new methodology is under review. (15) Budgeted reserve is equal to 18 percent of total operating expenses consistent with the Rent Board's proposed Reserve Policy.
ADOPTED FY 2022 - 2023 RENT PROGRAM BUDGET AND FEE STUDY
FEE STUDY
1Page 2508 of 2511
City of Richmond Rent Program
10-Year Financial Projections
As of April 2022
APPENDIX 2
Object # City Account Description 2018-19 2019-20 2020-21 2021-22 2021-22 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 REVENUES Actual to 3/31/22 Projected Total
340445 Fees/Admin Fees (a) 2,189,703 2,681,689 2,764,961 2,225,353 104,431 2,329,784 3,062,687 3,093,314 3,155,180 3,218,284 3,282,649 3,348,302 3,415,268 3,483,574 3,553,245 361701 Int & Invest/Pooled-All Other 367 11,537 6,096 3,668 1,542 5,210 14,000 14,280 14,566 14,857 15,154 15,457 15,766 16,082 16,403 364867 Revenue from Collections 133 13,042 24,796 17,426 10,206 27,632 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 Total Revenues 2,190,203 2,706,268 2,795,854 2,246,447 116,179 2,362,626 3,106,687 3,137,594 3,199,746 3,263,141 3,327,803 3,393,759 3,461,035 3,529,655 3,599,648
EXPENSES
Salaries & Wages
400001 Salaries & Wages/Executive 530,092 639,594 649,356 501,534 175,535 677,069 724,848 739,345 754,132 769,214 784,598 800,290 816,296 832,622 849,275 400002Salaries & Wages/Mgmt-Local 21 294,152 263,080 183,838 106,525 35,508 142,033 324,846 331,343 337,970 344,729 351,624 358,656 365,829 373,146 380,609 400003Salaries & Wages/Local 1021 128,866 150,317 168,422 103,883 36,490 140,373 202,332 206,379 210,506 214,716 219,011 223,391 227,859 232,416 237,064 400006 Salaries & Wages/PT-Temp 49,557 45,905 32,244 25,690 9,970 35,660 35,776 36,492 37,221 37,966 38,725 39,500 40,290 41,095 41,917 400031 Overtime/General 4,778 2,094 1,312 1,251 542 1,793 2,500 2,550 2,601 2,653 2,706 2,760 2,815 2,872 2,929 400048 Other Pay/Bilingual Pay 6,993 9,064 9,719 5,854 1,956 7,810 11,172 11,395 11,623 11,856 12,093 12,335 12,581 12,833 13,090 400049 Other Pay/Auto Allowance 4,200 4,200 4,200 3,150 1,050 4,200 4,200 4,200 4,200 4,200 4,200 4,200 4,200 4,200 4,200 400050 Other Pay/Medical-In Lieu of 2,700 1,500 - - - - - - - - - - - - - 400058 OTHER PAY/Bonuses - - - 34,200 - 34,200 - - - - - - - - - 400079 Comp Absences/WC-Prof-Mgt-Tec 1,486 5,328 - - - - - - - - - - - - - Subtotal - Salaries & Wages 1,022,823 1,121,084 1,049,091 782,086 261,052 1,043,138 1,305,674 1,331,703 1,358,253 1,385,334 1,412,957 1,441,132 1,469,871 1,499,184 1,529,084 Fringe Benefits 400103 P-Roll Ben/Medicare Tax-ER Shr 14,937 16,389 15,313 11,377 3,801 15,178 18,207 18,570 18,940 19,318 19,703 20,096 20,497 20,905 21,322 400104 P-Roll Ben/PERS Benefits - - - - - - - - - - - - - - - 400105 P-Roll Ben/Health Insurance Be 146,557 136,575 128,611 117,105 42,264 159,369 232,291 236,922 241,645 246,463 251,378 256,390 261,503 266,718 272,038 400106 P-Roll Ben/Dental Insurance 16,652 17,021 17,534 9,858 3,408 13,265 17,520 17,869 18,226 18,589 18,960 19,338 19,723 20,117 20,518 400109 P-Roll Ben/Employee Assistance 430 473 422 198 43 241 216 220 225 229 234 238 243 248 253 400110 P-Roll Ben/Professional Dev-Mg 3,728 5,200 1,500 - - - 6,750 6,885 7,022 7,162 7,305 7,450 7,599 7,750 7,905 400111 P-Roll Ben/Vision 2,106 2,095 2,049 1,159 401 1,560 2,052 2,093 2,135 2,177 2,221 2,265 2,310 2,356 2,403 400112 P-Roll Ben/Life Insurance 5,557 4,006 3,433 2,491 835 3,326 4,139 4,222 4,306 4,392 4,479 4,568 4,660 4,752 4,847 400114 P-Roll Ben/Long Term Disabilit 9,408 10,100 9,259 5,566 1,309 6,875 12,342 12,588 12,839 13,095 13,356 13,622 13,894 14,171 14,454 400116 P-Roll Ben/Unemployement Ins 1,860 5,100 4,960 3,175 1,305 4,480 5,472 5,581 5,692 5,806 5,922 6,040 6,160 6,283 6,408 400117 P-Roll Ben/Personal/Prof Dev 750 1,493 1,500 - - - 2,250 2,295 2,341 2,387 2,435 2,483 2,533 2,583 2,635 400118 P-Roll Ben/Worker Comp-Injury Appt - - 692 - - - - - - - - - - - 400121 P-Roll Ben/Worker Comp-Clerica 13,806 12,154 14,541 5,886 2,040 7,926 24,001 24,479 24,968 25,465 25,973 26,491 27,019 27,558 28,108 400122 P-Roll Ben/Worker Comp-Prof 69,352 60,744 74,891 35,268 12,241 47,508 - - - - - - - - - 400124 P-Roll Ben/CON-MEDICL EE Share - - - - - - - - - - - - - - 400127 P-Roll Ben/OPEB 39,338 43,623 42,145 29,429 10,153 39,582 40,723 41,535 42,363 43,208 44,069 44,948 45,844 46,758 47,691 400130 P-Roll Ben/PARS Benefits 642 434 50 274 130 404 - - - - - - - - - 400149 P-Roll Ben/Misc 123,021 140,616 139,314 94,260 32,508 126,768 156,287 159,403 162,581 165,822 169,129 172,501 175,941 179,450 183,029 400151 P-Roll Ben/Misc (UAL) 162,985 235,683 271,234 192,396 64,905 257,301 287,268 292,995 298,836 304,795 310,872 317,071 323,394 329,843 336,422 Subtotal Fringe Benefits 611,127 691,706 727,447 508,443 175,340 683,783 809,518 825,656 842,117 858,907 876,033 893,502 911,320 929,494 948,032 Prof & Admin Services
400201Prof Svcs/Professional Svcs 32,112 38,241 10,957 7,491 4,166 11,657 143,455 146,324 149,251 152,236 155,280 158,386 161,554 164,785 168,080 400206Prof Svcs/Legal Serv Cost 137,614 193,742 149,994 139,578 62,498 202,076 210,000 214,200 218,484 222,854 227,311 231,857 236,494 241,224 246,048 400220Prof Svcs/Info Tech Services 2,375 - 2,142 - - - - - - - - - - - - 400241Travel & Trng/Meal Allowance 359 - - - - - - - - - - - - - - 400242Travel & Trng/Mileage 1,284 17 - - - - - - - - - - - - - 400243Travel & Trng/Conf, Mtng Trng 280 - - - - - - - - - - - - - - 400245Travel & Trng/Tuition Rmb/Cert 800 800 - - - - 800 800 800 800 800 800 800 800 800 400261Dues & Pub/Memberships & Dues 824 1,590 1,453 1,197 1,043 2,240 1,650 2,400 2,448 2,497 2,547 2,598 2,650 2,703 2,757 400263Dues & Pub/Subscription 1,500 - - - - - - - - - - - - - - 400271Ad & Promo/Advertising & Promo 1,559 2,106 1,702 3,928 3,087 7,016 800 816 832 849 866 883 901 919 937 400272Ad & Promo/Advertising & Promo 1,563 1,722 - - - - - - - - - - - - 400280Adm Exp/Program Supplies 5,292 1,600 3,432 934 468 1,402 5,380 5,487 5,597 5,709 5,823 5,940 6,058 6,180 6,303 Subtotal Prof & Admin Services 185,563 239,819 169,680 153,128 71,262 224,390 362,085 370,027 377,412 384,944 392,627 400,464 408,457 416,610 424,926 Other Operating
400231Off Exp/Postage & Mailing 10,849 5,905 6,528 14,222 3,628 17,850 17,300 17,646 17,999 18,359 18,726 19,100 19,482 19,872 20,270 400232Off Exp/Printing & Binding 12,071 3,295 3,428 735 175 910 24,404 24,892 25,390 25,898 26,416 26,944 27,483 28,033 28,593 400233Off Exp/Copying & Duplicating 46 - 236 - - - 500 510 520 531 541 552 563 574 586 400304Rental Exp/Equipment Rental 8,721 4,532 2,488 1,928 808 2,736 9,000 9,180 9,364 9,551 9,742 9,937 10,135 10,338 10,545 400321Misc Exp/Misc Contrib 3,000 - 1,500 1,500 1,500 3,000 2,000 2,040 2,081 2,122 2,165 2,208 2,252 2,297 2,343 400322Misc Exp/Misc Exp 3,061 2,262 - 173 - 173 2,000 2,040 2,081 2,122 2,165 2,208 2,252 2,297 2,343 400341Off Supp/Office Supplies 8,721 6,024 1,891 5,802 3,022 8,824 5,000 5,100 5,202 5,306 5,412 5,520 5,631 5,743 5,858 400344Off Supp/Computer Supplies 18 783 - - - - - - - - - - - - - Subtotal Other Operating 46,486 22,801 16,072 24,360 9,133 33,493 60,204 61,408 62,636 63,889 65,167 66,470 67,800 69,156 70,539 400401Utilities/Tel & Telegraph 254 414 551 407 136 543 500 510 520 531 541 552 563 574 586 400538Contract Svcs/Other Contract Svcs - - 103 150 150 301 - - - - - - - - - 400552 Prov Fr Ins Loss/Ins Gen Liab 8,029 8,765 9,047 8,991 1,076 10,067 9,300 9,486 9,676 9,869 10,067 10,268 10,473 10,683 10,896 400574 Cost Pool/(ISF)-Gen Liab 55,701 75,144 69,513 59,954 19,983 79,937 - - - - - - - - - 400586 Cost Pool/(CAP)-Admin Charges 51,454 51,454 51,454 39,361 13,120 52,481 - - - - - - - - - 400591 Cost Pool/(IND)Civic Ctr Alloc 52,420 47,026 50,289 37,713 12,573 50,286 48,217 49,181 50,165 51,168 52,192 53,235 54,300 55,386 56,494 400601 Noncap Asst/Comp Hrdware<5K - 6,526 - - - - - - - - - - - - - 400604 Noncap Asst/Furniture <5K 13,328 - - - - - - - - - - - - - - TOTAL EXPENSES 2,047,186 2,264,738 2,143,143 1,614,594 563,826 2,178,419 2,595,497 2,647,972 2,700,779 2,754,643 2,809,583 2,865,623 2,922,783 2,981,087 3,040,557 Net Operating Surplus 143,017 441,530 652,711 631,853 (447,646) 184,207 511,190 489,622 498,966 508,498 518,220 528,136 538,251 548,568 559,092 Starting Fund Balance 178 125,341 509,296 425,157 584,010 1,065,200 1,544,822 2,033,789 2,532,287 3,038,506 3,551,643 4,074,894 4,608,462 Annual Contribution to Reserves - - 500,000 25,354 30,000 10,000 10,000 10,000 12,000 15,000 15,000 15,000 15,000 RESERVE BALANCE $ - - 500,000 525,354 630,000 640,000 650,000 660,000 672,000 687,000 702,000 717,000 732,000 RESERVE BALANCE % - - 23% 24% 24% 24% 24% 24% 24% 24% 24% 24% 24% Minimum Necessary Starting Fund Balance (b) 363,070 432,583 441,329 450,130 459,107 468,264 477,604 487,131 496,848 506,759 Historical Actuals Projection