2006-01-25 Mid-year Budget Review
CITY OF ENCINITAS
SAN DIEGUITO WATER DISTRICT
AGENDA REPORT
Meeting Date: January 25, 2006
SUBJECT:
City Council/Board Of~ire 0 .{::;
Kerry L. Miller, City M gVJ I
JenniferH. Smith, Dir to ofFi ance.)id4
Darlene Hill, Finance Man ger ~
And contributions from all Departments
Mid-Year Review of Fiscal Year 2005-06 Operating Budgets and
Update on City's Financial Condition
TO:
VIA:
FROM:
BACKGROUND:
Annually, near mid year, the City Council reviews estimated year-end revenues and expenditures and
considers any proposed budget modifications for the remainder of the fiscal year. The current fiscal year
budget was approved as part of the City's two-year annual operating budget. The appropriations for
Fiscal Year 2005-06 were approved on June 15,2005. On August 24, 2005, the City Council approved
continuing appropriations in the amount of $54,775 and on December 14, 2005 the Council approved the
Encinitas Firefighters Association salary and benefit agreement in the amount of$141,000. On October
26,2005, the City Council approved revised beginning fund balances following completion of the
financial audit for Fiscal Year 2005-06, and received the first quarterly budget update for Fiscal Year
2005-06.
On December 14,2005, the City Council also approved a revised schedule of building permit, plan
checking and related fire fees; and on January II, 2006, City Council approved a resolution establishing
fees for the processing of development applications for planning, engineering and fire prevention services.
Due to timing of these resolutions and this mid-year report, the modifications have not been included in
current year revenue projections. Staff will return to City Council at year end with a summary of Fiscal
Year 2005-06 charges for services and a recommendation to modify the Fiscal Year 2006-07 revenues if
needed.
ANALYSIS:
The current year-to-date analysis indicates a stable financial picture for the City and the San Dieguito
Water District. At mid-year, staff reviews revenue projections, expenditure plans for all city and district
funds, personnel and the Capital Improvement Plan. There are no proposed changes to the operating
expenditure plans or personnel at mid year. Staff is proposing two adjustments to the Capital
Improvement Program, shifting funding from two projects to separate existing projects. There is no
financial impact to the Capital Improvement Program.
Please refer to the companion agenda report, "Fiscal Year 2005-2006 Capital Improvement Program
(CIP) Status Report and Recommended Mid-Year Adjustments to the Capital Improvement Program"
for discussion on mid-year recommendations to the CIP and an overall review the program.
I:\WEB Staff ReportslJan 25, 2006 Mid-Year Budget Update.doc
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STAFF AND FISCAL IMPACTS:
The General Fund projected balance at June 30, 2006, is $7.23 million. The projected ending fund
balance includes the off-cycle appropriations; see Attachment B, also known as Schedule C.
Attachment A is a summary of all City and District funds indicating beginning fund balances, projected
revenues, approved expenditure plans, transfers to capital and projected ending fund balances.
The companion agenda report, "Fiscal Year 2005-2006 Capital Improvement Program (CIP) Status
Report and Recommended Mid-Year Adjustments to the Capital Improvement Program" discusses
changes to the Capital Improvement Program and an update on last year's winter storms.
San Dieguito Water District: The year-to-date analysis indicates a healthy financial picture for the
District. Last year, the Board of Directors authorized a rate study and on February 23,2005, the Board
approved a new rate structure effective January 2006. The new rate structure is expected to cover the
higher cost of imported water and State takeaways of property taxes.
RECOMMENDATION:
Provide feedback and accept mid-year budget report.
ATTACHMENTS:
Attachment A - Revised Fiscal Year 2005-06 Schedule A for City and District Funds
Attachment B - Revised Fiscal Year 2005-06 Schedule C for General Fund Expenditures
by Department
Sl -).......
I:\WEB Staff ReportslJan 25, 2006 Mid-Year Budget Update.doc
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Attachment B
Revised General Fund Operating Expenditures FY2005-06 (Schedule C)
January 25, 2006
Continuing FY05-06
FY05-06 Appropriations Firefighter Adjusted
Approved and New Negotiations Division
Budget Programs December 14, Totals Mid-
July 1,05 Au~ust 24, 05 2005 Year
General Government
0020 Community Projects 50,000 14,775 64,775
1110 Legislative/City Council 322,081 322,081
1210 City Manager 645,852 645,852
1211 Arts Administration 94,406 94,406
1215 Economic Development 233,500 233,500
1230 Library Operations 54,000 54,000
1220 Human Resources 748,231 748,231
1250 Information Teclmology 1,150,250 1,150,250
1255 Geographic Information 440,408 440,408
1310 City Clerk 493,585 493,585
1311 Elections 1,300 1,300
1410 Legal Services 303,250 303,250
1510 Financial Services 1,660,999 1,660,999
1560 Central Services 479,620 479,620
1561 Non-Departmental 1,197,367 1,197,367
7,874,849 14,775 7,889,624
Planning and Building
2010 Current Planning 1,890,772 1,890,772
2020 Advanced Planning 435,242 435,242
2030 Code Enforcement 406,562 406,562
2040 Building Services 845,834 845,834
3,578,410 3,578,410
Law Enforcement
3010 Law Enforcement 7,880,604 7,880,604
3020 Traffic Enforcement 2,193,187 2,193,187
3021 Parking Enforcement 16,474 16,474
10,090,265 10,090,265
Fire Department
3510 Fire Administration 795,215 40,000 835,215
3520 Fire Operations & Support 7,439,456 141,000 7,580,456
Loss Prevention &
3530 Planning 632,145 632,145
3540 Disaster Preparedness 143,398 143,398
3550 Marine Safety Services 699,823 699,823
9,710,037 40,000 141,000 9,891,037
I:\WEB Staff Reports\Jan 25, 2006 Mid-Year Budget Update. doc Sr-s
Attachment B
Continuing FY05-06
FY05-06 Appropriations Firefighter Adjusted
Approved and New Negotiations Division
Budget Programs December 14, Totals Mid-
July 1,05 August 24, 05 2005 Year
Public Works
4010 Administration 132,084 132,084
4020 Flood Control 60,000 60,000
4040 Street Maintenance 468,845 468,845
4045 Facility Maintenance 554,770 554,770
4050 St Storm Drains/NPDES
1,215,699 1,215,699
Engineering
6010 City Engineering 2,202,070 2,202,070
6020 Traffic Engineering 637,035 637,035
6040 Sand Management Division 46,958 46,958
2,886,063 2,886,063
Parks and Recreation
7010 Administration 471,662 471,662
7020 Park Services 1,118,197 1,118,197
7030 Beach Services 454,860 454,860
7033 Recreational Trails 115,376 115,376
7040 Recreation Services 615,769 615,769
Community & Senior
7044 Center 1,019,460 1,019,460
7050 Animal Regulation 256,588 256,588
4,051,912 4,051,912
Total All Divisions 39,407,235 54,775 141,000 39,603,010
I:\WEB Staff ReportslJan 25, 2006 Mid-Year Budget Update.doc
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