Expenditures-Enterprise The City maintains two individual enterprise funds. The enterprise funds are organized and presented in the same way as a business. The City uses enterprise funds to account for its local transportation service operation and its public cemetery operation. These funds are accounted for with a separate set of selfbalancing accounts that comprise its assets, liabilities, fund equity, revenue and expenses, which are segregated for the purpose of carrying on specified activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. •
Local Transportation Fund (023): This fund provides transportation services within the Ojai city limits and unincorporated Ventura County areas per a service contract with the county. This fund receives its operating resources from the Ventura County Transportation Commission (VCTC), which allocates Local Transportation Funds under the Transportation Development Act (TDA) and the Federal Transportation Act (FTA). It also receives operating expense reimbursements from the county for its share of costs (per service contract with the County Ventura), and its collections of passenger fare box fees. The uses of this fund are subject to the TDA, FTA, and local regulations and restrictions.
•
Cemetery Fund (70): This fund accounts for the Nordhoff Cemetery operations. The revenues are from sales of cemetery plots and the expenses are related to burial services and regular maintenance of the cemetery.
148
CITYOFOJAI EXPENDITURE BUDGET FOR FY 2012-2013 THROUGH FY 2014-2015
Account Number
Revised BUdget FY2014-15
Adopted Budget FY2014-15
Actual FY 2013-14
Description
500f73
Proposed Budget FY2015-16
Transportation (TDA ARTS /99400C) Fund (023) Salaries and Benefits
023-1206-0011-000
Salaries - Regular
023-1206·0011-001
Salaries - Reg/comp Absence
023-1206-0012·000
136.010
125.029
124.146
124.146
28.092
9.244
9.244
Salaries - Part-time
184.407
200.443
200.443
174.370
023-1206·0015-000
Salaries - Overtime
4.898
8.000
8.000
4.800
023-1206-0021-001
Pers/retirement
28.383
31.036
31.036
42.150
023-1206-0021-002
Social Security
19.381
20.621
20.621
19.540
023-1206-0021-003
lema
2.495
2.873
2.873
2.870
023-1206·0021-004
Unemployment
4.151
1.639
1.639
1.640
023-1206-0021-005
Workers Comp Insurance
40.820
35.807
35.807
35.810
023-1206-0021-006
Health Insurance
17.801
16.480
16.480
16,480
023-1206-0021-007
Life Insurance
187
175
175
180
023-1206-0021-009
Dental Insurance
1.369
1.369
1.369
1.370
023-1206-0021-011
Vision Insurance
241
300
300
300
023-1206-0021-012
Medicare
4.533
4.823
4.823
4.570
461.787
456.956
456.956
440.090
475
1.800
1.800
1.800
11.880
12.020
12.020
12.210
148
185
185
1.490
3.500
3.500
3.500
Salaries and Benefits Total Other Operating Expenditures 023-1206-0119-000
Interest Expense
023-1206-0126-000
General Uab Insurance
023-1206-0126-001
Cerldian Admin Fee
023-1206-0131-000
Advertising
023-1206-o13S-000
Fingerprinting Costs
96
150
150
150
023-1206-0141-000
Training & Education
30
500
500
550
023-1206-0141·321
Professional/ Membership Dues
86
90
90
140
023-1206-0145-000
Office Supplies
287
500
500
300
149
CITY OF OJAI EXPENDITURE BUDGET FOR FY 2012·2013 THROUGH FY 2014·2015
Account Number
Description
023-1206-0145-308
Ups/FedExipostage
023-1206-0146-000
Transit Parts & Supplies
023-1206-0146-311
Water/coffee/1st Aid
023-1206-0147-000
Slor73
Adopted BUdget FY2014-15
Actual FY 2013-14
Revised BUdget FY2014-15
Proposed Budget FY2015-16
103
510
510
300
9.030
8.400
8.400
8.710
631
700
700
1.290
Professional & Contractual
8.004
12.000
12.000
9.290
023-1206-0147-301
Contract Services / Audit
2.318
1.500
1.500
2.000
023-1206-0147-314
Contract Serv/Office Machine
633
720
720
870
023-1206-0147-316
Contract Svr- Medical
299
1.000
1.000
830
023-1206-0151-317
Vehicle Parts & Supplies
26.348
25.000
25.000
20.030
023-1206-0151-318
Vehicle Oil & Lubricants
672
15.000
15.000
3.220
023-1206-0151-319
Tires
5.942
9.600
9.600
8.760
023-1206-0152-000
Contract Vehicle Maintenance
4.470
23.200
23.200
15.000
023-1206-0153-000
Vehicle Fuel
61.205
60.000
60.000
60.000
023-1206-0155-005
Auto Mileage Reimbursements
95
100
100
100
023-1206-0156-000
Vehicle Replacement Assessment
15.000
15.000
15.000
60.000
023-1206-0194-000
Telephone
1.738
2.010
2.010
1.760
023-1206-0194-360
High-speed Internet Services
140
175
175
240
023-1206-0222-000
ADA Programs
24.000
24.000
24.000
24.000
023-1206-0222·001
ADA Programs - County
24.000
24.000
24.000
24.000
023-1206-0300-999
Central 5311 Adm Costs
111.527
115.871
115.871
136.300
023-1206-0350-000
Land Imprvmnt Depr Exp
22.562
13.655
13.655
13.600
023-1206-0350-001
Equip & Machinery Depr Exp
19.981
20.181
20.181
20.000
023-1206-0350-002
Vehicle Depreciation Exp
114.075
116.103
116.103
116.000
467.265
507.470
507,470
544.950
3,000
3,000
2,220
3,000
3.000
2,220
Other Operating Expenditures Total Transfer Out To Other Funds 023·1206-0900-031
TrnsfroutToCapital Proj Fund
023-1206-0900-033
TrnsfroutToCapltal Proj Fund (33)
25,000
Transfer Out To Other Funds Total
150
25,000
CITYOFOJAI EXPENDITURE BUDGET FOR FY 2012-2013 THROUGH FY 2014·2015
Account Number
Actual FY 2013-14
Description
Transportation Fund Total
151
954,052
Adopted BUdget FY2014-15
967,426
52 of 73
Revised BUdget FY2014-15
967,426
Proposed BUdget FY2015·16
987,260
CITYOFOJAI EXPENDITURE BUDGET FOR FY 2012-2013 THROUGH FY 2014·2015
Account Number
Adopted Budget FY2014-15
Actual FY 2013-14
Description
70 of 73
Proposed BUdget FY2015-16
Revised BUdget FY2014-15
Cemetery Fund 10701 Salaries and Benefits 070-1603-0011-000
Salaries - Regular
070-1603-0011-000
Salaries - Reg I Comp Absence
070-1603-0021-001
7.874
8.710
8.710
8.710
(2.408)
1.670
1.670
1.670
Pers/retlrement
1.836
2.200
2.200
3.220
070-1603-0021-002
Social Security
458
540
540
640
070-1603-0021-003
Icma
179
220
220
220
070-1603-0021-004
Unemployment
12
20
20
20
070-1603-0021-005
Workers Comp Insurance
1.645
886
886
890
070-1603-0021-006
Health Insurance
843
1.520
1.520
1.520
070-1603-0021-007
Life Insurance
13
15
15
20
070-1603-0021-009
Dental Insurance
91
95
95
100
070-1603-0021-011
Vision Insurance
17
20
20
20
070-1603-0021-012
Medicare
112
126
126
150
10.672
16.022
16.022
17,180
111
100
100
100
1,059
900
900
900
Sa.l.a.rles and Benefits Total Other Operating Expenditures 070-1603-0147-000
Clean-up Tree MaintIWatering
070-1603-0147-303
Contract service - Other
070-1603-0163-000
Cemetery Maintenance
587
500
500
2,500
070-1603-0193-000
Water
616
700
700
700
070-1603-0300-999
Indirect OH Costs Allocation
3.189
3.270
3,270
2,380
070-1603-0350-003
Land Improvement Depr Exp
246
246
246
250
5,808
5,716
5,716
6,830
16,480
21738
21.738
24010
Other Operating Expenditures Total Cemetery Fund Total
152
