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Attachment 3 <br />Budget Development Issues and Policy Considerations <br />2012 -13 City Budget <br />Balanced Budget, Continue Holding Line on Expenditure <br />Personnel Compensation Based on Negotiated MOUs, 1 -1 -13 <br />Factor in Benefit Premium Increases <br />Review Administrative Cost Allocations <br />Determine Pension Obligation Bond and Water Pollution Control Plant Fund Debt <br />Service and Ca1PERS Rate Savings <br />Review Internal Service Funds' Department Rates, Expenditure Levels, and Fund <br />Balances <br />Determine General Fund Contributions to Capital Improvement Program, Economic <br />Uncertainty Reserve, and Other Funds <br />Review Enterprise Funds <br />Factor in Debt Service for Fire Apparatus Lease /Purchase Agreement <br />