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012709 FINANCIAL STATEMENT
1 FY 2009 General Fund Revenues ? FY 2009 General Fund Expenditures ? Projections ? Next Steps ? 2 100.0% 100% 80% 71.8% Percent of Total Revenues 58.8% 60% 55.6% 49.3% 45.2% 42.1% 42.4% 40% 24.8% 22.8% 20% 14.2% 10.3% 13.7% 5.1% 10.7% 2.6% 5.5% 3.0% 0% JulAugSepOctNovDecJanFebMarAprMayJun Month Historic TrendPercent of FY09 Budget 3 • Total Revenue Trendline is Good, But … Uncertainty • Many items are on a 2-month lag • Business license tax (BPOL) due in March • Personal Property tax due June 5 • Interest rate environment • Economy –job losses, decline in permits 4 Real Estate Revenues Real Estate Revenues December 31, 2004 -2009 December 31, 2004 -2009 $600.0100.0% 90.0% Budget $500.0 $474.6$479.2 80.0% $439.0 $377.570.0% $400.0 Revenues $ Million% of Total Collections $366.4 60.0% 51.0% 52.0% 51.1% 50.2% 51.0% $300.050.0% $249.1 $242.6 $223.7 40.0% $192.4 $183.9 $200.0 30.0% 20.0% $100.0 10.0% $0.00.0% FY 2005FY 2006FY 2007FY 2008FY 2009 Fiscal Year Annual CollectionsThru Dec% of Total 5 Personal Property Taxes Personal Property Taxes December 31, 2004 -2009 December 31, 2004 -2009 $100.0100.0% Budget $90.0 $78.3 $80.0 75.0% $71.5 $70.0 $66.0 $64.0 Revenues $ Million % of Total Collections $60.0 $52.5 $50.050.0% $40.0 $30.0 24.5% 22.7% 21.9% 25.0% 20.0% 18.3% $20.0 $14.3 $14.6$14.4 $14.3 $12.8 $10.0 $0.00.0% FY 2005FY 2006FY 2007FY 2008FY 2009 Fiscal Year Annual CollectionsThru Dec% of Total 6 General Sales Taxes General Sales Taxes December 31, 2004 -2009 December 31, 2004 -2009 $100.0100.0% $90.090.0% $80.080.0% $70.070.0% Revenues $ Million% of Total Collections Budget $60.060.0% $54.0$54.1$56.0 $51.4 $49.3 $50.050.0% 44.1% 43.0%43.1% 42.9% 41.6% $40.040.0% $30.030.0% $23.8 $23.3 $22.1 $23.3 $21.1 $20.020.0% $10.010.0% $0.00.0% FY 2005FY 2006FY 2007FY 2008FY 2009 Fiscal Year Annual CollectionsThru Dec% of Total 7 Business Licenses (BPOL) Business Licenses (BPOL) December 31, 2004 -2009 December 31, 2004 -2009 $60.050.0% $50.0 40.0% Budget $43.2 $41.8 $40.6 $39.9 $40.0 Revenues $ Million % of Total Collections $36.4 30.0% $30.0 20.0% $20.0 10.0% $10.0 5.4% 5.6% 3.5% 3.8% 2.8% $2.0$2.3 $1.6 $1.1$1.5 $0.00.0% FY 2005FY 2006FY 2007FY 2008FY 2009 Fiscal Year Annual CollectionsThru Dec% of Total 8 Hotel Room Taxes Hotel Room Taxes December 31, 2004 -2009 December 31, 2004 -2009 $30.0100.0% Budget 90.0% $24.1 $25.0 $23.6 80.0% $22.6 71.3% 70.3% 70.1% 70.3% $21.069.2% 70.0% $19.2 $20.0 Revenues $ Million % of Total Collections 60.0% $16.8 $16.7 $15.9 $14.7 $15.050.0% $13.5 40.0% $10.0 30.0% 20.0% $5.0 10.0% $0.00.0% FY 2005FY 2006FY 2007FY 2008FY 2009 Fiscal Year Annual CollectionsThru Dec% of Total 9 Restaurant Meal Taxes Restaurant Meal Taxes December 31, 2004 -2009 December 31, 2004 -2009 $80.0100.0% 90.0% $70.0 80.0% $60.0 Budget 70.0% Revenues $ Million % of Total Collections $48.1 $46.7 $48.7 $50.0 60.0% $45.0 52.0%52.6% $41.652.8% 52.2% 52.1% $40.050.0% 40.0% $30.0 $25.3 $24.4$25.8 $23.5 $21.6 30.0% $20.0 20.0% $10.0 10.0% $0.00.0% FY 2005FY 2006FY 2007FY 2008FY 2009 Fiscal Year Annual CollectionsThru Dec% of Total 10 Summary of General Fund Revenues Summary of General Fund Revenues (In Millions) (In Millions) December 31, 2008 December 31, 2008 FY 2009FY 2008 Year to % of % of FY 2009 Budget DateBudget Actual TrendProj Var Local Revenues Real Estate Taxes 479.2 249.152.0%51.1%F 6.0 Personal Property Taxes 78.3 14.318.3%20.0%U (15.1) Personal Property - PPTRA 53.4 6.512.2%12.2%A - General Sales Taxes 56.0 23.341.6%44.1%U (4.1) Utility Taxes 49.0 17.836.3%35.4%F (0.7) Restaurant Meal Taxes 48.7 25.852.8%52.6%F 0.2 Business Licenses 43.2 1.53.5%3.8%U (1.8) Hotel Room Taxes 24.1 16.769.2%71.3%U (0.7) Cigarette Taxes 13.2 6.045.3%47.3%U (0.3) Interest Income 6.9 3.246.4%66.4%U (0.2) Automobile Licenses 9.0 3.741.8%44.0%U - Public Service (RE and PP) 6.1 3.658.8%52.7%F 1.1 Rental Income 4.5 1.737.8%30.4%F - Amusement Taxes 5.6 3.358.9%58.6%F (0.4) Other Local Revenues 66.5 19.8529.8%33.4%U 0.4 51.5%31.4%F (1.8) State Revenues 102.2 52.7 Federal Revenues 23.5 10.545.0%39.6%F - 42.4%42.3%A (17.5) 1,069.4 453.1 Excludes School Revenues 11 100.0% 100% 93.2% 84.5% Percent of Total Expenditures 75.9% 80% 68.6% 59.7% 60% 51.3% 51.6% 43.6% 35.4% 43.4% 40% 23.1% 36.2% 16.3% 24.2% 20% 7.8% 18.4% 11.8% 0% JulAugSepOctNovDecJanFebMarAprMayJun Month Historic TrendPercent of FY09 Budget 12 Total at December 31, 2008: $580.5M, or 51.6% ? Departmental Targeted Savings: $7.5 million or 1.25% ? ? Tax Relief for Elderly: $16 M (+$2 M) ? Energy Costs: $5.5 M Reduce Consumption 5% Projected Expenditures at June 30, 2009 = $1.1 B ? Summary of Actual Expenditures Under Budget at June 30: ? (in millions) % of Total % of City BudgetBudget TotalCity Schools 2007 (Actual)$41.7$25.93.8%$15.8 4.1% 2008 (Actual)$60.35.6%$25.03.5%$35.3 13 Budget ProjectedVariance Revenues$1,069$1,051 –$1,054<$15> -<$18> Expenditures$1,126$1,093 –$1,096$30 -$33 Projected Fund Balance$118 % of FY 2010 Revenues11% Excess over 10%$15M 14 Continue to Monitor Revenues in FY 2009 ? ? Business Licenses -March ? Personal Property –March/April Revenues FY2010 Projections ? 15