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M ~ ~ \Q~tn i:'- = ~ '" " .... t'- an 1.1) ~ l' t'-- (~ \C Q\ ....:- . ,:: '-' '" ...., ("1Ij N '-' l':IJ = = Q. 5: 0 ~ Q ~ ~ ~/, .a ~ .:1) ...... ~ ~ ~ ~ = i.I) ~ ~ ; ~..,) ~ :.. ,->.,) r......., !'"_, :=>1 ~ ~ N ~ C\ r- \C ~ II') " ~ = ~ .... ~ ?'"'"l '" .... ?'"'"l ?'"'"l QC ~ ....... .... ........ \C t'f') .... QC ~ CJ == = ~ = == "C = = ~ . pC == ~ '.. '!' '.~ , I e TO: VIA: FROM: SUBJECT: ISSUE: e BACKGROUND: CITY OF ENCINIT AS CITY COUNCIL AGENDA REPORT Meeting Date: October 25, 2000 City Council, sitting also as the oard of Directors for the Cardiff Sanitation District llJld San Dieguito te!];i Ficl J. Kerry L. Miller, City Man er JIll" '" f&dministrative Services ep e t \. . eslie Suelter, Financial Services Manager tlJ ay Lembach, Accounting Manag~ OJ7" Darlene Hill, Budget Officer Report on Financial Results for Fiscal Year 1999-2000 and Report 0[1 Actual Beginning Fund Balances for Fiscal Year 2000-2001 Annual Informational Update to City Council on City and Districts' Financial Condition as of June 30, 2000 Following the close and audit of the City and Districts' books, Finance staff reports the financial results to City Council. Final audit procedures for the fiscal year have been successfully completed. Attachment A: Fiscal Year 1999-2000 Fund Balance Adjustments Depicts the actual ending fund balances for June 30, 2000 and adjustments made to the actual fund balances to establish the available fund balances used in schedule A's. The table then compares the newly calculated available fund balance with the projected fund balances that were adopted during the Mid- Year process in February 2000. Attachment B: Fiscal Year 1999-200D Analysis of Significant Fund Balance Variances Narrative description of significant fund balance variances between actual and projections. Attachment C: Fiscal Year 1999-2000 General Fund Expenditures by DepartmentJDivision Detailed analysis of actual gene;-al fund expenditures versus mid-year 1999-2000 adopted budget amounts. Attachment D: Fiscal Year 1999-2000 Off-Cycle Appropriations List of City Council/Board of Directors approved appropriations :'lffecting current year fund balances, includes Continuing Appropriations It ASFLLS G:ISR'Indba/OO /01/712000 C5-1 und (101) that has an actual available general contingency reserve. This is to the following components: $1,431,800 ontinuing 1,257,300 hment B) 546,600 chment B) 311 ,200 $3,546,90<!j lance variances are on Attachment B. ilIion under budget, before il as continuing appropriations. The d balance until they are expended in re plans. es on the Budget Summary (Schedule nts FY 2000-2001 Mid-Year budgets. tely $3.5 million higher than original nd balances at June 30, 2000 as the I reports. C5- J... ., .AI - ANALYSIS: The most significant variance in fund balance :s in the General F fund balance of$II,914,627, before deduction of the $5,580,000 $3,546,909 higher than mid-year projections, and is broken down Additional Revenue (Attachment \3) Lower Expenditures (Attachment C) - Does not include C Appropriations approved in August 2000 (Attachment D) -- Adjustments to Seiflnsurance and Sales Tax Funds (Attac Miscellaneous Adjustments to Capital/Work Projects (Atta TOTAL: The narrative describing the funds that have significant fund ba General Fund expenditures (Attachment C) were nearly $1.3 m consideration of the $272,702 subsequently approved by Counc continuing appropriations amounts will not be deducted from fun FY 1999-2000. They will be added to FY 2000-200 I expenditu e The adjusted fund balances will be used as the beginning balanc A) presented to City Coun~il in February 2001 when staffprese FISCAL AND STAFF IMPACT: Available fund halance for the General Fund (101) is approxima projections. All fund balances noted on Attachment A. RECOMMENDA nON: Accept this report and approve the use of the actual available fu beginning fund balances for all Fiscal Year 2000-2001 financia -- ASFLLS G:\SRlfndbdOO 10117120011 '. &: ~!e: u c ca c; m "C~ c I- N::!. I (7) (7) (7) 'f"" .. ca ~e Cii u 1/1 u: fl ~<? :l1!t::. is C'>NOM'" g::O;1;~ uS 10" a5 Ili ;1;!2.:g!:!. C'i ~ NO 10 o ~ N <00 0> <X) ~ N N 000 '3, i N OM 1'-<') I'-~,.., o <Xl,.., CO-T--,.....- 0,..,<') 10 MOO 'r'- ~ M ,.., ,.., ~ o <Xl cD'r'- 0,.., ~M ~ 0<0 <')<0 N... -.fai ~O> ,.., oooo"""'~CX)<Oo; Lt)C"')U)..-vLOl'- ll)oo <X) <Xl 0 <0 '<I' T"'''rirliC'J-~-cO -('I') L(),- - QI 'cH! 2 .... 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C < en o z ::l u. ..J ..J < en ..J ~ o I-C5"1 " ,'" -- Attachment B Fiscal Year 1999-2000Analysis of Significant Fund Balance Variances General Fund (101) $3,546,909 Fund Balance of $3,546,909 higher than projections due to revenues exceeding projections by $1.4 million; expenditures under budget by $1.3 million; interfund transfers under by $.5 million; and the adjustment of funding for a couple of capital improvement projects have been modified by $300,000. Significant revenue overages include Property Taxes $43,000; Sales Tax $635,000; Real Property Transfer Tax $125,000; Franchise Fees $182,000; Vehicle License Fees $318,000; and Charges for Services (Community Planning and Engi:1eering) $100,000. Expenditures are analyzed in Attachment C. Nearly all of the divisions in the fund contributed to the overall savings. On August 16,2000, Council approved Resolution No. 2000-64 approving continuing appropriations of $272,202 for the General Fund (Attachment D). Staff predicted the General Fund would loan $583,200 to the Sales Tax Receivable Fund (Fund 192) during the fiscal year as specified in the Encinitas Ranch Development Agreement; however, the developer notified the City that they would not be making such a request during the year. The outcome is an increase to the projected fund balance. See discussion on next page. e Staff did transfer an additional $36,000 to the Self-Insurance Fund to cover separation pay for several employees resulting in a net increase to the General Fund of $.5 million. The final component of increased fund balance is the completion of and miscellaneous adjustments to several capital and work projects as well as several off-cycle appropriations. Completion of Projects with balances returned to General Fund: Underground Tanks -Village Park Fire Station; Moonlight Beach Lifeguard Tower Remodel; Central School Auditorium; and FY97 and FY99 Street Overlay programs. 26,990 Change of Funding: Move funding from General Fund to Park Fees for Cardiff Sports Park Expansion Design and Development 425,610 Off-Cycle Appropriations: ESD Site Design and Environmental Project, 10,000; COAST, Technology Plan, 70,000 and Receptionist/Development Services, 15,000. Work Project Adjustment: Move from Fire Department operating budget to work project, $46,400 paid to the Fire Department from the County of San Diego for Paramedic and EMS programs. Total -. -95,000 -46,400 311 ,200 SelfInsurance Fund ~]j;:)) ($65,872) The ending fund bal~',~e is lower than anticipated because ofthp. settleme::lt of one claim. The Santa Fe Drive drainage Custs were p<>id from the Self-Insurance Fund following the year end analysis of the Fund's reserves. The claims reserve minimum remains at the designated level at June 30, 2000. fa .4SFLLS G:\SR!firdha/OO 10/17/2000 C5-5 '. - e -- Attachment B Sales Tax Receivable (192) $558,540 In 1999, the City received notice from the Encinitas Ranch Developer (Carltas Company) that they were reasonably certain that they would not bcsubmitting the request for the next installment of the Sales Tax loan. During Fiscal Year 1999-2000, there were no installments made. This resulted in a saving to the General Fund of approximately $550,000. As of June 30, 2000, the outstanding loan amount (principal and interest) was $1,410,510. This amount will continue to grow based upon accrued interest, but no further advances from the City will occur. The developer is not required to begin repayment of the loan until 2007. There is a possibility that excess revenue from the golf course will be available to make repayments earlier than 2007. Transportation Funds (202, 203, 204) Several modifications occurred during the fiscal year beginning with the con.solidation of FUllds 204 and 205. The City is in receipt of all STP Grant of 1991 (Fund 205) and the spending requirements for the Grant money are the same as the Transnet RTIP program (Fund 204); therefore, we have combined the funds for future spending. The net of the two funds indicates an increase of $800,000. This is a combination of several items. The revenue projections for Transnet were over estimated by $167,000; investment earnings were $198,000 lower than anticipated. On the Leucadia Boulevard Widening Project $94,993 of the funding was shifted from Transnet to Other Agency Funding. The most significant impact to the fund balance was the completion of the 1-5 Interchange @ Leucadia Boulevard, Phase I. A total of$I,271,539 was returned to the fund for other projects. A total of $169,933 was reallocated to Phase II of the project. Funds 202 and 203: The grants have already been awarded to capital projects and the City receives the grant money on a reimbursement basis. No adjustments are necessary at year-end. Impact Fees (Funds 231,232,233, 272) Development fees are difficult to anticipate because dates between developer pulling permits, construction and actual occupancy are estimated and not known at time of budgeting. Note: Both the Flood Control and Traffic Mitigation funds indicate a negative available fund balance; however, the actual cash in the funds (see Attachment A) will provide cash flows until new revenue is received Park Fees (231) $114,743 Fees collected were $130,000 above projections. The Moonlight beach Overlook project was approved off-cycle in the amount of$15,762. Flood Control Fees (232) ($323,553) Fees collected were $291,000 less than projected and invp.stment earnings were also lower than anticipated by $37,000. ASFLLS G:ISR!fndba/OO 10//712000 (} 5--10 '. - Attachment B Traffic Mitigation Fees (233) ($162,558) Fees collected were $147,000 below projections, and investment earnings were lower by $15,000 due to accelerated spending. There were no changes made to capital improvement projects during the fiscal year. Fire Mitigation Fees (272) ($352,036) City Council approved! the use of fire mitigation fees for the construction of the Balour Drive fire station. The entire fund balance of$616,520 was transferred to the fire station capital improvement project. Municipal Improvement Districts (MID's 290, 291, 292 and 296) Actual revenues and expenditures are close to budgeted amounts. During an intemal audit, staff noted prior year revenue for Wire Park was posted to Cerro Street, and a correction was made. Encinitas Lighting and Landscape District-Citywide (295) $61,741 The higher than anticipated fund balance is due to lower than projected expenditures, particularly in the personnel, street light maintenance, tree maintenance, landscape maintenance and traffic signal maintenance accounts. The decreased costs in street light maintenance continues to is due to the recent conversion of many streetlights throughout the City from Low Pressure Sodium to High Pressure Sodium Bulbs. -- Encinitas Lighting and Landscape District-Encinitas Ranch (297) $15,382 Revenues in this fund were also accurately predicted. The higher-than-anticipated fund balance is due primarily to lower than expected expenditures in persOlmel, park maintenance and signage accounts. Cardiff Sanitation District Operations fund balance is 25% of the FY 2000-200Icurren'. year operating expenditures. Expenditures for Fiscal Ycar 2000-2001 are increasing due to the implementation of the reclamation project at San Elijo Joint Powers Authority, which in turr. increases the beginning fund by nearly $73,000. Capital Replacement fund is increasing because of the closing of two projects, the Coast Bouhward Pump Station & 4" main replacement and the Underground Storage Tank and Olivenhain pump Encinitas Sanitary Division Available fund balance for all funds increased $108,322. While connection fees were lower than anticipated, investment eamings were higher for overall funds than projected. San Dieguito Water District< $318,271 A vailable fund halance for all funds increased $318,271. Water sales exceeded projections and were off-set by higher water purchases so the net impact on the District's operations was minor. The Replacement fund shows a reduction of $262,031. Some of the projects previously receiving Expansion Funds were determined not appropriate for this fund. These capital appropriations were shifted to the Replacement Fund. This also accounts for the illcrease in the Expansion Fund. In addition, several capital projccts in the Replacemcnt Fund totaling $456,982 were closed during the year. They include FY99-00 and FY98-99 Water Distribution System Improvements, Balour Reservoir #2 and Upgrade Water Meter Reading Capabilities. e ASFLl.S G:ISRlfndba/OO 101/7/2000 C5-7 Attachment C General Fund Expenditures Fiscal Year 1999-2000 FY 2000-01 Approved Over Perccntage Continuing Budget Actual (Under) Difference Approprl&tion e General Govnnment 0020 Community Projects 36,040 35,093 (947) -3% 947 1110 Legislative/City Council 298,145 273,6:5 (24,S 1 0) -9% 1210 City Manager 574,129 480,441 (93,688) -20% 1215 Economic Development 150,800 146,662 (4,138) -3% 1310 City Clerk 410,732 403,733 (6,999) -2% 1311 Elections 500 (500) 1410 Legal Services 190,840 189,417 (1,423) -1% 1510 Financial services 1.201,512 1,121,202 (80,310) -7% 15,000 1520 Personnel Services 465,666 436,948 (28,718) -7% 9,695 1550 Management Information 21,656 (1) (21,657) 20,900 1551 Year 2000 41,999 49,610 7,611 15% 1555 Geographic Information 117,540 154,516 (23,024) -15% 1560 Central Services 3,143 (3,143) 3,572,702 3,291,256 (281,446) -9% 46,542 Community Development 20 I 0 Current Planning 1,388,222 1,442,191 53,969 4% 6,200 2020 Advanced Planning 228,468 199,730 (28,738) -14% 110 2030 Code Enforcement 355,399 300,064 (55,335) -18% 650 2040 Building Ser/ices 1,255,339 1,135,194 (120,145) -11'1/, 3,227,428 3,077,179 (150,249) -5% 6,960 Public Safety - Law Enforcement 3010 Law Enforcement 5,008,343 4,809,425 (198,918) -4% 5,000 -- 3020 Traffic Enforcement 1,676,168 1 654,163 (22,005) -1% 3021 Parking Enforcement 10,000 7,180 (2,820) -39% 6,694,511 6,470,768 (223,743) -3% 5,000 Public Safcty - Fire & Marine Safety Services 3510 Fire Administration 806,637 795,295 (l1,342) -1% 3520 Fire Operations & Support 4,924,655 4,870,991 (53,664) -\% 60,000 3530 Loss Prevention & Planning 317,286 384,094 6,808 2% 3540 Disaster Preparedness 68,523 58,272 (10,251) -18% 3550 Marine Safety Servi.:es 424,869 418,071 53,202 11% 6,601,970 6,586,723 (15,247) 0% 60,000 Public Works 4010 Administration 276,496 284,031 7,535 3% 10,000 ~020 Flood Control 96,549 96,720 171 0% 4040 Street Maintenance 321,630 311,992 (9,638) -3% 4045 Facility Maintenance 11,188 (11,188) 705,863 692,743 (13,120) -2% 10,000 Engineering 6010 City Engineering !,764,046 1,732,520 (31,526) -2% 9,500 6020 Traffic Engineering 273,669 236,745 (36,924) -16% 19,000 6040 NPDES & Sand Acquisition 321,384 236,712 (84,672) -36% 80,300 2,359,099 2,205,977 (153,122) -7% 108.800 Community Services 7010 Administration 429,763 408,493 (21,270) -5% 7020 Park Services 818,791 692,666 (126,125) -18% 34,900 e 7030 Beach Services 338.629 326,639 (11,990) -4% 7040 Recreation Services 784,608 534,757 (24:;,~51 ) -47% 7050 Animal Regulation 141,670 130,524 (11,146) -9% 2,513,461 2,093,079 (420,382) -20% 34.900 Total All Divisions 25,675.034 24,417.725 (1.257.309) (0) 272,202 C5-g . . . . e Attachment D Fiscal Year 2000-2001 Off-Cycle Appropriations The following items have been approved by City Council following the adoption of the Annual Operating Budget and Capital Improvement Plan. They are not reflected in the approved Fiscal Year 2000-2001 Budget Summaries (Schedule A) and they are not included in the beginning fund balances as adjusted by this staff report. The approvals will be included in the mid-year budgeting process. During the mid-year process, additional changes will be proposed to City Council. The purpose of this table to provide a summary of all off-cycle approvals by funding source for the first quarter of the llscal year. Approval Date Off-Cycle Approval CitylDistrict Fund Amount August 21, 2000 Continuing Appropriations General Fund (101) 272,202 August 21, 2000 Continuing Appropriations Gas Tax (201) 9,500 August 21, 2000 Continuing Appropriations ELLD (295) 19,000 August 23, 2000 Continuing Appropriations SDwn (531) 20,000 j - . September 21, 00 Capital rleach Contract Access Handrail General Fund (101) 7,000 e e ASFLLS G:'SRIfi.dbaIOO 1011711000 C5-Cj