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2016-10-19 Item 10D Financial Results for Fiscal Year 2015-16 AGENDA REPORT City Council MEETING DATE: October 19, 2016 PREPARED BY: Tom Gallup DEPT. DIRECTOR: Tim Nash Contributions from All Departments DEPARTMENT: Finance CITY MANAGER: Karen P. Brust SUBJECT: Report on the Financial Results for Fiscal Year 2015-16 RECOMMENDED ACTION: Staff recommends City Council take the following actions: 1. Approve and adopt the actual ending fund balances for FY 2015-16 as beginning fund balances for FY 2016-17 (Attachment 1, Column 8). 2. Approve the revised Schedule A, 'Revised Budget Summary FY 2016-17", presented in Attachment 4. 3. Receive Capital Improvement Program End of Year Status Report(Attachment 5) 4. Approve Resolution 2016-93 authorizing a lump sum payment to CalPERS to reduce the City of Encinitas unfunded pension liability in the amount $220,434 which is 5% of the FY 2015-16 budget surplus of$4,408,679. (Attachment 6) STRATEGIC PLAN: This item falls within the Organizational Efficiency and Effectiveness focus area of the Strategic Plan by maintaining the City's financial health. FISCAL CONSIDERATIONS: General Fund — Fiscal Year 2015-16 ending fund balance in the General Fund totaled $32,884,545. After deducting the portion of fund balance that is restricted, committed or assigned for other purposes, the unassigned fund balance is $31,775,120. Per City Council policy from the unassigned fund balance, $11,822,489 is reserved for contingencies and $1,357,873 is reserved for budget stabilization. The remaining unassigned fund balance of $18,594,758 is available for City Council appropriation. For budgeting purposes, the City's revenue projections have historically been conservative. Actual revenue in FY 2015-16 exceeded projections by $2,043,152 and can be attributed to 2016-10-19 Item 70D 7 of 53 increased property value assessments and increased sales tax revenue. Table 1 below compares revenue projections to actual revenue received, by type of revenue: Table 1 Fiscal Year 2015-16 Amended Description Budget Actual Surplusi(Deficit) %Variance Property Tax $39,670,487 $40,337,919 $667,432 1.7% Sales Tax 13,785,188 14,166,771 $381,583 2.8% Transient Occupancy Tax 1,502,000 1,616,171 $114,171 7.6% Franchise Tax 2,197,000 2,358,567 $161,567 7.4% Licenses, Fees and Permits 250,000 232,227 ($17,773) -7.1% Intergovernmental Revenue 987,034 801,966 ($185,068) -18.7% Charges for Services 6,383,627 6,585,519 $201,892 3.2% Fines and Penalties 734,750 889,388 $154,638 21.0% Use of Money and Property 591,547 972,664 $381,117 64.4% Other Revenue 596,300 779,893 $183,593 30.8% Total $66,697,933 $68,741,085 $2,043,152 3.1% Operating expenditures for the fiscal year were $2,401,118 less than budgeted due to savings in personnel costs resulting from vacancies and reorganizations across City departments and savings in the contracts/services category. Table 2 compares the expenditure budget to actual expenditures for the fiscal year by department: Table 2 Fiscal Year 2015-16 Amended Description Budget Actual Surplusi(Deficit) %Variance General Government $9,630,619 $9,096,184 $534,435 5.5% Planning & Building 5,103,490 4,799,037 304,453 6.0% Law Enforcement 13,208,600 12,859,862 348,738 2.6% Fire & Marine Safety 14,276,169 14,013,171 262,998 1.8% Public Works/Engineering 8,684,280 8,049,765 634,515 7.3% Parks & Recreation 6,428,058 6,112,079 315,979 4.9% Total $57,331,216 $54,930,098 $2,401,118 4. Explanations for the variances within each category can be found in Attachment 2a. All Other City Funds - Any significant variances in other City funds, such as Infrastructure Funds, Grant Funds, Development Impact Fee Funds and Lighting and Landscape Funds are discussed in Attachment 3a. 2016-10-19 Item 10D 2 of 53 Capital Improvement Proaram Status Update — Project-to-date expenditures for active projects totaled $50,891,901. There are presently 92 active projects and 25 projects were completed or closed last year. Detailed information for each project is provided in Attachment 5. BACKGROUND: Each year following the close of the City's financial books, the Finance Department reports the final year-end results to the City Council. The following report presents the actual revenues, expenditures, inter-fund transfers and ending fund balances for all City funds. ANALYSIS: The final fund balance for the General Fund of $32,884,545 is $4,408,679 higher than the projected FY 2015-16 ending fund balance of $28,475,866. The FY 2015-16 unassigned balance of $31,775,120 is $512,270 higher than the FY 2014-15 unassigned fund balance of $31,258,850. Table 3 delineates the funds being added to the General Fund balance. Table 3 Total General Fund Budget Variance Summary Revenues exceeding projections $2,043,152 Expenditure savings 2,401,118 Transfers (net decrease to General Fund balance) (35,591) Returned to General Fund Balance: $4,408,679 Transfers of funds into the General Fund were $117,908 less than projected, while transfers of funds out of the General Fund were $82,317 less than projected. Overall, General Fund revenues were 3.1% higher than projected and General Fund expenditures were 4.2% below budget. The variances described above are discussed in detail in Attachment 2a. On June 8, 2016, as part of the FY 2015-16 Third Quarter Budget Status Report, the City Council approved a budget amendment for a one-time transfer of all fund balances committed to capital projects totaling $16,324,666 to the Capital Improvement Fund (401). Staff now transfers committed funds to the Capital Improvement Fund when project funding is approved. As a result, available fund balances are more accurate. This is reflected in Attachment 1. The final unassigned fund balances for all City Funds were above projections by $14,107,305. (Attachment 1, page 2, Column 10, "TOTAL ALL FUNDS"). On November 14, 2014, as part of the FY 2013-14 year-end report, Council directed staff to bring back consideration of using year end surplus to make a payment towards the City's unfunded pension liability. The amount used in prior years was 5% of the year end surplus. Staff has calculated 5% of this year's surplus and included a budget resolution with the agenda report if Council would like to make an appropriation this year. The appropriation of $220,434 would reduce General Fund available fund balance to a net total of $18,374,324. Table 5 shows the history of lump sum payments towards unfunded pension liabilities along with the amount proposed to be allocated from the FY 2015-16 General Fund carryover. Table 5 2016-10-19 Item 10D 3 of 53 Lump Sum Payments To Reduce Unfunded Pension Liabilites Actual Actual Proposed Description FY 2013-14 FY 2014-15 FY 2015-16 Total General Fund Carryover $ 5,221,590 $ 6,839,114 $ 4,408,679 $ 16,469,383 Payment to reduce unfunded pension liability(5%) $ 262,000 $ 341,956 $ 220,434 $ 824,390 ENVIRONMENTAL CONSIDERATIONS: The action being considered by the City Council is exempt from the California Environmental Quality Act (CEQA) because it is not a "project' under Section 15378(b)(5) of CEQA Guidelines. The action involves an organizational or administrative activity of government that will not result in the direct or indirect physical change in the environment. ATTACHMENTS: 1: FY 2015-16 Final Actual and Available Fund Balance Summary Presents final actual unassigned fund balances (Column 8). These are compared to previously projected fund balances (Column 9) with the differences shown in Column 10. 2: FY 2015-16 Detail of General Fund Revenues, Expenditures and Transfers Presents a summary of General Fund Revenues, Expenditures and Transfers for FY 2015-16 showing the original budget, final budget (with all off-cycle modifications), and actual amounts by category (revenues) and by department and division (expenditures). Significant variances are discussed in Attachment 2a. 2a: Explanation of Variances between Budgeted & Actual Fund Balance- General Fund Presents explanations of variances between budget and actual revenue, expenditure and transfers as shown in Column 6 of Attachment 2. 3: FY 2015-16 Comparison of Budget vs. Actuals: Operating Revenues and Expenditures Presents a summary of budget versus actual for operating revenues and expenditures of all City funds. 3a: Explanation of Variances between Budgeted & Actual Fund Balances- Other City Funds Presents explanations of variances between budget and actual operating revenue and expenditures as shown in Column 12 of Attachment 3. 4: FY 2016-17 Revised Budget Summary(Schedule A) Presents the adjusted budget summary for the current fiscal year with actual beginning fund balances for all funds in Column 2 of Attachment 1 and Council approved revenue projections, operating and capital expenditures and interfund transfers. 5. FY 2015-16 Capital Improvement Program End of Year Status Report 6: Resolution 2016-93 entitled "A resolution of the City Council of the City of Encinitas amending the Fiscal Year 2016-17 budget' 7. FY 2016-17 Budgetary Fund Balance Summary 2016-10-19 Item 70D 4 of 53 FY 2015-16: Final Actual and Available Fund Balances Summary ATTACHMENT 1 (Column 1) (2) (3) (4) (5) (6) (7) (8) (9) (10) Fund Balance Detail Restricted,Committed or Total Assigned Available Actual Projected Variance Fund Capital/Work Budget Contingency Available Available Over/(Under) Balance Projects Other Stabilization (Operating) Fund Balance Fund Balance Projection Fund 6/30/2016 Reserve Reserves Reserve Reserve Unassigned 6/30/2016 6/30/2016 FUND NAME No Sum col 3-7 5+6+7 8-9 GENERALFUND General Fund 101 32.884.545 1.109.425 1.357.873 11.822.489 18.594.758 31.775.120 27.366.441 4.408.679 INFRASTRUCTURE FUNDS State Gasoline Taxes 201 334.835 334,835 334,835 375,545 (40,710) State Capital Grants 203 (6,440,296) (6,440.296) - - - - TransNetProgram 211 (1,052.697) (1,052,697) - - - - Goastal Zone Managem ant Fund 212 689.190 689,190 689,190 568,462 120,728 Federal Capital Grants 223 1.746.767 1.746.767 TOTAL INFRASTRUCTURE FUNDS 8.215.735 9.239.760 1.024.025 1.024.025 944.007 80.018 GRANT FUNDS - State Law Enforcement Grant 202 20.848 20.848 20.848 - 20.848 Government Education Access 213 175.020 175.020 175.020 (3,000) 178.020 Solid Waste.Recycling&HHW 214 900.150 900.150 900.150 841.182 58.968 Asset Forfeiture 215 103.558 103.558 103.558 94.091 9.467 Senior Nutrition Grant 221 - - - 7.096 (7,096) Comm Devel Block Grant(CDBG) 222 (166,728) (166,728) - - 21.094 (21,094) Home Entitlement Program 227 - - - 59,400 (59,400) Federal Law Enforcement Grant 228 - - - - - Restricted Donations/Contributions 229 128.690 128.690 128.690 27.321 101.369 CSA17 Fire Operations 230 210.625 210.625 210.625 193.171 17.454 TOTAL GRANT FUNDS 1.372.163 166.728 1.538.891 1.538.891 1.240.355 298.536 DEVELOPMENT IMPACT FUNDS - Park Development Fees 231 930.634 930.634 930.634 697.176 233.458 Parkland Acquisition Fees 232 1.952.265 1.952.265 1.952.265 1.466.929 485.336 Traffic Mitigation Fees 233 594.099 594.099 594.099 (276.788) 870.887 Regional Traffic Mitigation Fee(RTCIP) 234 767.816 767.816 767.816 672.966 94.850 Open Space Acquisition Fees 235 128.153 128.153 128.153 117.272 10.881 Recreational Trails Fees 236 38.469 38.469 38.469 30.964 7.505 Community Facilities Fees 237 - - - - - Fire Mitigation Fees 238 - - - - - Flood Control Mitigation Fees 239 332.131 332.131 332.131 264.512 67.619 In Lieu Fees Curb Gutter Sidev,alks 251 12.634 12.634 12.634 12.574 60 In Lieu Fees Underground Utilities 252 8.209 8.209 8.209 (67,620) 75.829 In Lieu Fees Affordable Housing 253 1.376.982 1.376.982 1.376.982 1.361.632 15.350 TOTAL DEVELOPMENT IMPACT FUNDS 6.141.392 6.141.392 6.141.392 4.279.617 1.861.775 MUNICIPAL IMPROVEMENT DISTRICTS - Villanitas Road M.I.D. 291 252.599 252.599 252.599 246.704 5.895 Cerro Street M.I.D. 292 362.894 362.894 362.894 338.502 24.392 Village Park M.I.D. 293 135.316 135.316 135.316 128.961 6.355 Wire Park M .D. 294 2.789 2.789 2.789 1.055 1.734 Encinitas Lighting Landscape District 295 668.022 668.022 668.022 452.390 215.632 Encinitas Ranch Lighting Landscape 297 1.299.778 1.299.778 1.299.778 1.322.861 23.083 TOTAL MUNICIPAL IMPROVEMENT DISTRICT FUNDS 2.721.398 2.721.398 2.721.398 2.490.473 230.925 DEBT SERVICE FUNDS - DebtServiceFund 301 504.199 504.199 - - - Encinitas Public Finance Authority 302 2.069.993 2.069.993 TOTAL DEBT SERVICE FUNDS 2.574.192 2.574.192 2.574.192 CAPITAL IMPROVEMENT FUNDS - Capital Improvements Project Fund 401 24.776.682 24.776.682 - 0 0 0 Facility Capital Maintenance Fund 403 1.626.219 1.408.778 217.441 217.441 217.401 40 TOTAL CIP FUNDS 26.402.901 26.185.460 217.441 217.441 217.401 40 CARDIFF SANITARY DIVISION FUNDS - Operations 511 34.498.363 31,087,302 800,000 2,611,061 - 3.411.061 282.253 3.128.808 Capital Replacement 512 9.264.012 10,444,514 (1,180.502) (1,180.502) (1,029.253) (151.249) Capital Expansion 513 811.146 811.146 811.146 666.344 144.802 TOTAL CSD FUNDS 44.573.521 10.444.514 31.087.302 800.000 2.611.061 (369.356) 3.041.705 (80,656) 3.122.361 ENCINITAS SANITARY DIVISION FUNDS - Operations 521 20.989.974 19,223,342 1,000,000 766,632 - 1.766.632 (158.408) 1.925.040 Capital Replacement 522 6.040.309 1,902,779 4.137.530 4.137.530 2.489.367 1.648.163 Capital Expansion 523 2.319.846 2.319.846 2.319.846 2.197.047 122.799 TOTAL ESD FUNDS 29.350.129 1.902.779 19.223.342 1.000.000 766.632 6.457.376 8.224.008 4.528.006 3.696.002 OTHER PROPRIETARY FUNDS - Section 8 Housing-Admin 551 40 330 40.330 40.330 19.776 20.554 Section 8 Housing-HAP 552 7.017 7.017 7.017 (15,053) 22.070 Pacific Pines Affordable Housing 561 1.919.995 368.904 1.551.091 1.551.091 195.810 1.355.281 TOTAL OTHER PROPRIETARY FUNDS 1.967.342 368.904 1.598.438 1.598.438 200.533 1.397.905 INTERNAL SERVICE FUNDS - Self Insurance 601 4,374,983 1,589,220 2,785,763 2,785,763 2,752.072 33.691 Wastewater Support 611 - - - 7.300 (7,300) Fleet Maintenance 621 - - - 30.752 (30,752) Vehicle Replacement 622 880.072 880.072 880.072 670.924 209.148 Machinery Equipment Replacement 623 1.284.106 1.284.106 1.284.106 1.287.929 (3,823) Fire Apparatus Replacement 624 1.457.802 1.457.802 1.457.802 2.647.702 1.189.900 TOTAL INTERNAL SERVICE FUNDS 7.996.963 1.589.220 6.407.743 6.407.743 7.396.679 (988.936) TOTAL ALL FUNDS 147,768,811 38,532,753 46,545,897 3,157,873 15,200,182 46,906,298 62,690,161 48,582,856 14,107,305 2016-10-19 Item 10D 5 of 53 ATTACHMENT 2 Schedule C: Detail of General Fund Revenues, Expenditures, and Transfers For the Year Ended FY 2015-16 (Column 1) (2) (3) (4) (5) (6) (7) FY 15-16 FY 15-16 FY 15-16 FY 15-16 FY 15-16 FY 15-16 Adopted Budget Amended Actual Budget Variance Budget Budget Amendment Budget Amounts Over/(Under) Variance 6/10/2015 (Column 5-4) (Column 6/4) REVENUES TAX REVENUE 1 PROPERTY TAX-CURRENT SECURED 38,078,376 1,092,111 39,170,487 39,700,730 530,243 1.4% 2 DOCUMENTARY TRANSFER TAX 500,000 - 500,000 637,189 137,189 27.4% 3a SALES TAX 12,065,493 100,000 12,165,493 11,628,245 (537,248) -4.4% 3b SALES TAX TRIPLE FLIP 1,619,695 - 1,619,695 2,538,526 918,831 56.7% 4 TRANSIENT OCCUPANCY TAX 1,502,000 - 1,502,000 1,616,171 114,171 7.6% 5 FRANCHISE FEES 2,197,000 - 2,197,000 2,358,567 161,567 7.4% 6 TOTAL TAX REVENUE 55,962,564 1,192,111 57,154,675 58,479,428 1,324,753 2.3% OTHER REVENUE 7 LICENSES AND PERMITS 250,000 - 250,000 232,227 (17,773) -7.1 8 INTERGOVERNMENTAL REVENUE 500,679 486,355 987,034 801,966 (185,068) -18.7% 9 CHARGES FOR SERVICES` 6,627,762 (244,135) 6,383,627 6,585,519 201,892 3.2 10 FINES AND PENALTIES 674,750 60,000 734,750 889,388 154,638 21.0 11 USE OF MONEY AND PROPERTY 426,547 165,000 591,547 972,664 381,117 64.4 12 OTHER REVENUE 590,000 6,300 596,300 779,893 183,593 30.8 13 TOTAL OTHER REVENUE 9,069,738 473,520 9,543,258 10,261,657 718,399 7.5% 14 TOTAL REVENUES 65,032,302 1,665,631 66,697,933 68,741,085 2,043,152 3.1 EXPENDITURES GENERAL GOVERNMENT 15 CITY COUNCIL-ADMINISTRATION 447,633 23,500 471,133 399,509 (71,624) -15.2% 16 CITY COUNCIL-COMMUNITY GRANT" - - 17 CITY COUNCIL-CITY ATTORNEY 375,500 - 375,500 375,391 (109) 0.0% 18 CITY MANAGER-ADMINISTRATION 1,221,287 (317,007) 904,280 669,042 (235,238) -26.0% 19 CITY MANAGER-ARTS ADMIN 179,238 44,466 223,704 194,021 (29,683) -13.3% 20 CITY MANAGER- ECONOMIC DEV 108,500 - 108,500 102,210 (6,290) -5.8% 21 CITY MANAGER- HUMAN RESOURCES 795,232 0 795,232 704,996 (90,237) -11.3% 22 CITY MANAGER-INFORMATION TECH 1,673,579 20,746 1,694,325 1,653,340 (40,985) -2.4% 23 CITY MANAGER-GEOGRAPHIC INFO 656,771 5,624 662,395 658,298 (4,097) -0.6% 24 CITY CLERK-ADMINISTRATION 563,335 - 563,335 513,985 (49,350) -8.8% 25 CITY CLERK- ELECTIONS 1,200 - 1,200 683 (517) -43.1 26 FINANCE-ADMINISTRATION 1,809,212 - 1,809,212 1,639,391 (169,821) -9.4% 27 NON DEPT-CENTRAL PURCHASES 154,173 - 154,173 127,276 (26,897) -17.4% 28 NON DEPT-SHARED EXPENSES 1,417,483 450,147 1 1,867,630 2,058,041 1 190,411 10.2% 29 TOTAL GENERAL GOVERNMENT 9,403,143 227,476 9,630,619 9,096,184 (534,435) -5.5% PLANNING AND BUILDING 30 PLAN BLDG-ADMIN CUST SVC 543,123 5,364 548,487 533,322 (15,165) -2.8% 31 PLAN BLDG-MANAGEMENT SVC 661,774 (20,000) 641,774 593,265 (48,509) -7.6% 32 PLAN BLDG-CURRENT PLANNING 877,782 133,790 1,011,572 977,466 (34,106) -3.4% 33 PLAN BLDG-APPLICANT DEPOSITS 26,000 26,000 2,200 (23,800) -91.5% 34 PLAN BLDG-ADVANCED PLANNING 575,880 (110,581) 465,299 465,297 (2) 0.0% 35 PLAN BLDG-CODE ENFORCEMENT 599,318 7,750 607,068 509,393 (97,675) -16.1 36 PLAN BLDG-BUILDING SERVICES 1,803,290 1 1,803,290 1,718,095 (85,195) -4.7% 37 TOTAL PLANNING AND BUILDING 5,087,167 16,323 5,103,490 4,799,037 (304,453) -6.0% PUBLIC SAFETY 38 PLAN BLDG-PARKING CITATION 83,500 27,000 110,500 97,914 (12,586) -11.4% 39 PUBLIC SAFETY-LAW ENFORCEMENT 13,048,100 50,000 13,098,100 12,761,948 (336,152) -2.6% 40 TOTAL LAW ENFORCEMENT 13,131,600 77,000 13,208,600 12,859,862 1 (348,738) -2.6% 2016-10-19 Item 10D 6 of 53 ATTACHMENT 2 Schedule C: Detail of General Fund Revenues, Expenditures, and Transfers For the Year Ended FY 2015-16 (Column 1) (2) (3) (4) (5) (6) (7) FY 15-16 FY 15-16 FY 15-16 FY 15-16 FY 15-16 FY 15-16 Adopted Budget Amended Actual Budget Variance Budget Budget Amendment Budget Amounts Over/(Under) Variance 6/10/2015 (Column 5-4) (Column 6/4) 41 PUBLIC SAFETY-FIRE ADMIN 639,188 - 639,188 584,686 (54,502) -8.5% 42 PUBLIC SAFETY-FIRE OPERATIONS 11,325,292 (24,098) 11,301,194 11,147,531 (153,663) -1.4% 43 PUBLIC SAFETY-LOSS PREVENTION 622,337 5,748 628,085 611,800 (16,285) -2.6% 44 PUBLIC SAFETY-DISASTER PREP 166,419 - 166,419 154,432 (11,987) -7.2% 45 PUBLIC SAFETY-MARINE SAFETY 1,260,188 - 1,260,188 1,249,339 (10,849) -0.9% 46 PUBLIC SAFETY-JR LIFEGUARDS 209,032 72,063 281,095 265,382 (15,713) -5.6% 47 TOTAL FIRE AND MARINE SAFETY 14,222,456 53,713 14,276,169 14,013,171 1 (262,998) -1.8% PUBLIC WORKS AND ENGINEERING 48 PUBLIC WORKS-ADMINISTRATION 223,739 - 223,739 158,319 (65,420) -29.2% 49 PUBLIC WORKS-ENVIRONMENTAL 3,600 - 3,600 3,428 (172) -4.8% 50 PUBLIC WORKS-STREET MAINT 1,866,578 46,336 1,912,914 1,849,973 (62,941) -3.3% 51 PUBLIC WORKS-FAC MAINT CVC CTR 420,880 14,384 435,264 426,684 (8,580) -2.0% 52 PUBLIC WORKS-FAC MAINT FIRE ST 232,922 30,983 263,905 246,212 (17,693) -6.7% 53 PUBLIC WORKS-FAC MAINT PW YRD 239,826 799 240,625 224,482 (16,143) -6.7% 54 PUBLIC WORKS-FAC MAINT LIBRARY 331,703 609 332,312 330,033 (2,279) -0.7% 55 PUBLIC WORKS-STORM WATER MAINT 720,014 4,902 724,916 665,220 (59,696) -8.2% 56 PUBLIC WORKS-STORM WATER FLOOD 140,563 - 140,563 66,574 (73,989) -52.6% 57 ENGINEERING-CITY ENGINEERING 2,734,927 158,298 2,893,225 2,632,541 (260,684) -9.0% 58 ENGINEERING-TRAFFIC ENGINEERNG 699,875 5,482 705,357 681,387 (23,970) -3.4% 59 ENGINEERING-STORMWATER PROG 826,943 (19,083) 807,860 764,913 (42,947) -5.3% 60 TOTAL PUBLIC WORKS AND ENGINEERING 8,441,570 242,710 8,684,280 8,049,765 (634,515) -7.3% PARKS AND RECREATION 61 PARKS REC-ADMINISTRATION 983,017 47,762 1,030,779 984,194 (46,585) -4.5% 62 PARKS REC-PARK MAINTENANCE 1,795,302 2,025 1,797,327 1,738,782 (58,545) -3.3% 63 PARKS REC-BEACH MAINTENANCE 506,932 23,106 530,038 495,521 (34,517) -6.5% 64 PARKS REC-TRAIL MAINTENANCE 128,969 285 129,254 117,300 (11,954) -9.2% 65 PARKS REC-RECREATION PROGRAMS 317,973 - 317,973 253,563 (64,410) -20.3 66 PARKS REC-CITYWIDE SPECIAL EVENTS` 239,788 - 239,788 208,767 (31,021) -12.9% 67 PARKS REC-DEPARTMENT MARKETING` 100,260 - 100,260 114,134 13,874 13.8% 68 PARKS REC-COMMUNITY CENTER 983,698 - 983,698 817,994 (165,704) -16.8% 69 COMM CTR TINY TOTS/YOUTH/TEENS` 171,790 - 171,790 165,179 (6,612) -3.8% 70 COMM CTR ADULT PROGRAMS` 8,700 - 8,700 18,392 9,692 111.4 71 COMM CTR YOUTH SPORTS` 74,970 - 74,970 142,434 67,464 90.0 72 COMM CTR ADULT SPORTS` 20,000 - 20,000 17,595 (2,405) -12.0 73 COMM CTR FACILITY RENTALS` 93,424 - 93,424 95,802 2,378 2.5 74 SENIOR CENTER` 224,665 - 224,665 221,551 (3,114) -1.4% 75 SENIOR CENTER PROGRAMS` 174,282 - 174,282 179,336 5,054 2.9 76 SENIOR CENTER EVENTS` 14,028 - 14,028 11,868 (2,160) -15.4% 77 REC FACILITIES TINY TOTS/YOUTH` 253,962 8,600 262,562 261,960 (602) -0.2% 78 REC FACILITIES YOUTH SPORTS` 173,444 16,400 189,844 195,554 5,710 3.0 79 REC FACILITIES ADULT SPORTS` 28,606 - 28,606 32,957 4,351 15.2 80 REC FACILITY RENTALS` 36,070 - 36,070 39,196 3,126 8.7 81 TOTAL PARKS AND RECREATION 6,329,880 98,178 6,428,058 6,112,079 (315,979) -4.9% 82 TOTAL EXPENDITURES 56,615,816 1 715,400 1 57,331,216 1 54,930,098 1 (2,401,118) -4.2% 83 EXCESS OF REVENUE OVER EXPENDITURES 8,416,486 1 950,231 1 9,366,7171 13,810,987 1 4,444,270 1 47.4 2016-10-19 Item 10D 7 of 53 ATTACHMENT 2 Schedule C: Detail of General Fund Revenues, Expenditures, and Transfers For the Year Ended FY 2015-16 (Column 1) (2) (3) (4) (5) (6) (7) FY 15-16 FY 15-16 FY 15-16 FY 15-16 FY 15-16 FY 15-16 Adopted Budget Amended Actual Budget Variance Budget Budget Amendment Budget Amounts Over/(Under) Variance 6/10/2015 (Column 5-4) (Column 6/4) GENERAL FUND TRANSFERS TO/FROM OTHER CITY FUNDS 84 TRANSFERS IN-OPERATING 1,184,360 (10,000) 1,174,360 1,056,452 (117,908) -10.0% 85 TRANSFERS IN-CAPITAL - - - - 86 TRANSFERS IN-OTHER 462,721 462,722 462,722 - 0.0% 87 TOTALTRANSFERSIN 1,184,360 452,721 1,637,082 1,519,174 (117,908) -7.2% 88 TRANSFERS OUT-OPERATING (2,646,724) (224,266) (2,870,990) (2,849,747) 21,243 -0.7% 89 TRANSFERS OUT-CAPITAL PROJECTS (4,769,090) (11,296,113) (16,065,203) (16,003,668) 61,535 -0.4% 90 TRANSFERS OUT- DEBT SERVICE (4,994,187) (4,994,187) (4,994,648) (461) 0.0% 91 TOTAL TRANSFERS OUT (12,410,001) (11,520,379) (23,930,380) (23,848,063) 82,317 -0.3% 92 TOTALTRANSFERS (11,225,641) (11,067,658) (22,293,298) (22,328,889) (35,591) 0.2% 93 GRAND TOTAL EXCESS OF REVENUE OVER EXPENDITURES&TRANSFERS: Total General Fund(101)Variance Summary: Revenues(above projections) 2,043,152 Expenditure(savings) 2,401,118 Transfers (net decrease to General Fund) (35,591) Returned to General Fund Balance: 4,408,679 Major variances are discussed in Attachment 2a ` Based on City Council direction during the budget process,several accounting changes were implemented following final adoption of the two year operating budget and six year financial plan/CIP.The Recreation Programs Fund (571)and the Jr. Lifeguard Program Fund (572)were merged into the General Fund(101). " Fund 229 was established in FY 2015-16 to record the City's allocation and matching funds provided by the Mizel Family Foundation for community projects. Revenue and expenditures were previously recorded in the Community Grant program division. 2016-10-19 Item 70D 8 of 53 ATTACHMENT 2a Page 1 of 11 Explanation of Variances Between Budgeted & Actual Fund Balance- General Fund (Refer to Attachment 2) By Major Category et Actual Surplus/(Deficit) General Fund $4,408,679 Total Operating Revenues $66,697,933 $68,741,085 $2,043,152 Total Operating Expenditures 57,331,216 54,930,098 2,401,118 Total Transfers In 1,637,082 1,519,174 (117,908) Total Transfers Out 23,930,380 23,848,063 82,317 GENERAL FUND REVENUES Summary of Variance from Budget Description Budget Actual Surplusi(Deficit) Property Taxes $39,170,487 $39,700,730 $530,243 Attachment2,line 1 Property tax is the City's largest revenue source providing nearly 60% of the total General Fund revenue. The City of Encinitas receives approximately 24 cents of each dollar of property tax revenue generated in the City. Current secured property taxes, along with other property tax categories, exceeded projections by a total of $530,243. Continued improvement in the housing market generated increased property sales which contributed to the surge in property tax revenue. Although a mid-year adjustment was made to bring property tax revenue estimates up, the actual revenue received for the year still exceeded estimates. Total property tax revenue received in FY 2015-16 of $39,700,730 is 7.1% higher than revenue received in FY 2014-15. Description Budget Actual urplusi(Deficit Documentary Transfer Taxes $500,000 $637,189 $137,189 Attachment2,line 2 Documentary transfer tax is an excise tax imposed on the transfer of interest in real property. The County of San Diego levies the tax at a rate of 55 cents per$500 of property value. The City receives one half of the County rate (i.e. up to 27.5 cents per $500 of property value). The favorable variance is related to the number of homes sold during the fiscal year and the value of those properties sold. Revenue from this category exceeded the budget by $137,189 and will continue to follow an upward trend as it is closely related to property tax. 2016-10-19 Item 10D 9 of 53 ATTACHMENT 2a Page 2 of 11 GENERAL FUND REVENUES Summary of Variance from Budget—continued Description Budget Actual Surplusi(Deficit) Sales Taxes $13,785,188 $14,166,771 $381,583 Attachment2,line 3a/3b Sales tax is imposed on the sale of goods and services and is calculated as a percentage of the purchase price and collected by the seller. The City receives 1% of the total 8% sales tax rate for sales that occur within the City's jurisdiction. Sales tax is the City's second largest revenue source (providing 20% of General Fund revenue) and the City has a diversified retail sales tax base and is not heavily dependent on any one business or industry. Actual revenue received for sales tax fell short of projections by $537,248 or 4.4%. While sales in general consumer goods, restaurants/hotels and auto/transportation categories were strong throughout the fiscal year, sales in the fuel and service station category fell 8% from the previous year and there was relatively little growth in the food and drugs sales category. Despite this budget shortfall, total sales tax revenue received in FY 2015-16 was 23% higher ($2.2 million more) than the amount received in FY 2014-15. The final Triple Flip close out payment from the State was received in FY 2016-17 but accrued back to FY 2015-16. This payment was not budgeted for and resulted in a positive variance of $918,831, resulting in a net surplus of $381,581 in the Sales Tax category for FY 2015-16. Description Budget Actual Surplusi(Deficit) Transient Occupancy Tax $1,502,000 $1,616,171 $114,171 Attachment2,line 4 Transient Occupancy Tax (TOT) is a tax imposed on persons staying 30 days or less in a lodging establishment. The City's TOT rate is 10% of the room charge and is collected by hoteliers and paid to the City. In FY 2008-09, Encinitas voters approved a measure to extend the TOT to short-term vacation rentals (STVR). Eighty percent of the TOT collected is deposited to the General Fund and 20% is deposited to the Coastal Zone Management Fund (212) for sand replenishment. TOT revenue for hotels within the City exceeded projections by $43,093 while STVR revenue exceeded projections by $166,169. The increase can be attributed to the warmer-than-usual temperatures and expanded special events. Due to higher than anticipated revenues, the transfer made to the Coastal Zone Management Fund was $101,852 greater than budgeted. Total TOT revenue received in FY 2015-16 was 10.4% higher than revenue received in FY 2014-15. Description Budget Actual Surplusi(Deficit) Franchise Taxes $2,197,000 $2,358,567 $161,567 Attachment2,line 5 SDG&E, AT&T and EDCO revenues exceeded projections by $129,477, $75,956 and $19,250, respectively. Cox Communications and Time Warner Cable revenue fell $63,008 below projections, which was the result of a reduction in taxes collected due to a reduced number of subscribers. Southern California Gas Company was $108 below projections. Revenue projections for this category were adjusted during the FY 2015-16 and FY 2016- 17 budget development process to more accurately reflect provider usage within the City. 2016-10-19 Item 70D 10 of 53 ATTACHMENT 2a Page 3 of 11 GENERAL FUND REVENUES Summary of Variance from Budget—continued Description Budget Actual Surplusi(Deficit) Licenses and Permits $250,000 $232,227 ($17,773) Attachment2,line 7 Revenue collected from business operation permits, business registration, short-term rental permits and other miscellaneous permits fell below budget projections and was 7.7% less than what was collected in FY 2014-15 for the category. While short-term rental permit revenue exceeded projections by $8,200, revenue from business operations permits and business registration was $25,148 below the projected amount due to a decrease in the number of permits renewed, including those for taxi operations. Description Budget Actual Surplus/(Deficit) ntergovernmental Revenue $987,034 $801,966 ($185,068) Attachment2,line 8 The deficit in the Intergovernmental Revenue category is primarily due to $304,653 in revenue not yet received from agencies participating in the Carlsbad Watershed Management Area Cost Sharing Agreement. This revenue will be collected in FY 2016-17 when the remaining project expenditures are made, directly offsetting shared expenditures for the project incurred by the City. Additionally, the Fire Management Services Cooperative Agreement estimate for revenue came in $10,593 under projections due to a Battalion Chief vacancy during which the position was backfilled with overtime at a lower cost. This resulted in a reduction in the amount assessed to the participating agencies for the shared position, since all the budgeted expenditures for the position were not incurred. This reduction in revenue collected is directly offset by a corresponding decrease in salary and benefit expenditures in the Fire Operations division. Lastly, the City anticipated $12,079 in payments from Carlsbad for shared funding from the Settlement Agreement for the intersection improvements at La Costa Avenue/Coast Highway 101 and La Costa Avenue/Vulcan Avenue that were not collected this fiscal year. This deficit is partially offset by revenue the City received from the State of California for state mandated reimbursements on previously unpaid claims for various fiscal years ranging from FY 2004-05 through FY 2013-14. The City also received $81,378 in interest for the claims that were paid in FY 2014-15. The total exceeded the revenue projection for claim reimbursements by $127,267. The State also remitted an unexpected payment of $24,821 for Motor Vehicle License fees from collections for FY 2014-15. 2016-10-19 Item 7 0D 11 of 53 ATTACHMENT 2a Page 4 of 11 GENERAL FUND REVENUES Summary of Variance from Budget—continued Description Budget Actual Surplusi(Deficit) Cha rge s fo r Se rvices $6,383,627 $6,585,519 $201,892 Attachment2,line 9 Revenue received for Planning Fees was lower than projected due to a drop in the number of Coastal Development Permits (CDPs) and Substantial Conformance reviews. The drop in CDPs can be attributed to the recent exclusion from CDP requirements afforded to projects that improve an existing single-family residence. Building Inspection revenue was lower than projected due mostly to the number of Energy Efficiency Permit Waivers being processed. The volume of waivers was substantially higher than expected. An estimated 400 waivers were projected to be processed for the entire fiscal year. The City processed approximately 875 waivers for the year. This high volume is a result of continued tax incentives available to solar customers, dropping system costs and potential future changes to the net metering electric rate structure that may reduce the savings solar customers now experience. Fees for these permits are waived under current Council policy, effective 2012. A mitigation fee refund of$4,143 was also recorded in the category. However, Engineering and Fire fees exceeded estimates by $409,549 and $13,787, respectively. Recreation fees also came in higher than expected by $56,327. The internal cost allocation and other administrative charges were $11,091 above projections and the Arts program exceeded estimates by $10,985. Description Budget Actual Surplusi(Deficit) Fines and Penalties $734,750 $889,388 $154,638 Attachment2,line 10 Fines and Penalties include vehicle code and red light violations, parking citations and vehicle abatement. Red light violations exceeded projections by $124,492 (due to annual projections being conservative). This was a net increase of $71,457 from the FY 2014-15 favorable variance. Vehicle code violation revenue was up $22,818. Parking citations were $10,178 more than projected and revenue taken in for Administrative Citations were higher than projections by $7,080. Alarm violations were down $9,875, which represents a positive trend since it is an indication that fewer citations are being issued. 2016-10-19 Item 10D 12 of 53 ATTACHMENT 2a Page 5 of 11 GENERAL FUND REVENUES Summary of Variance from Budget—continued Description Budget Actual Surplusi(Deficit) Use of Money and Property $591,547 $972,664 $381,117 Attachment2,line 11 This category includes investment earnings, rental/insurance payments for the use of City property, contributions and donations. Investment earnings exceeded projections, coming in $211,577 higher than expected. Additionally, income from City property rentals was $194,471 or 46.7% higher than projections. This increase is primarily the result of the transfer of revenue received from cell tower lease agreements at parks that was previously recorded in a work project; renegotiated lease agreements with cell service providers; and an additional lease agreement for a cell service tower at Fire Station 3. Also, staff budgeted $24,935 for a special event sponsorship for the Moonlight Beach Fest and spring Egg Hunt previously collected in Funds 229 and 571, but the revenue was recorded with Recreation Fees in the Charges for Services category. Description Budget Actual Surplusi(Deficit) Other Revenue $596,300 $779,893 $183,593 Attachment2,line 12 This category includes interfund revenue, booking fees, cost recovery and other miscellaneous revenue. The majority of the favorable overage is in the cost recovery category which exceeded projections by $258,732, primarily due to reimbursements received from the State of California for firefighters participating in strike team deployments, for which the City receives reimbursements for personnel, fuel, apparatus/vehicle and administrative overhead costs. The City is reimbursed the full amount paid for overtime for personnel deployed on strike teams and those firefighters working their shifts in their absence. Of the total amount reimbursed for personnel costs, the City also receives approximately 18% for associated overhead costs. It should also be noted that there are some offsetting expenses for this revenue. Interfund revenue received from Districts for administrative support provided by various City departments was $23,879 less than estimated. This was the result of adjustments for the San Dieguito Water District's 3.85% share of development related revenues collected by the City within the District. Other miscellaneous revenue fell short of projections by $41,374, and proceeds from fixed asset disposal were $9,885 less than projected. 2016-10-19 Item 10D 13 of 53 ATTACHMENT 2a Page 6 of 11 GENERAL FUND EXPENDITURES Summary of Budget to Actual from Approved Expenditure Plans Adopted Amended Budget Budget Actuals Surplus/ % Description FY 2015-16 FY 2015-16 FY 2015-16 (Deficit) Variance Personnel $29,796,117 $29,788,101 $28,986,234 $801,867 2.7% Materials & Supplies 1,387,793 1,412,326 1,177,159 $235,168 16.7% Contracts & Services 24,586,459 25,253,124 23,808,867 $1,444,257 5.7% Internal Cost Allocation 452,479 452,390 418,479 $33,910 7.5% Capital Outlay 206,968 228,646 525,186 ($296,540) -129.7% Debt/Finance 186,000 196,629 14,173 $182,456 92.8% Expenditures Total $56,615,816 $57,331,216 $54,930,098 $2,401,118 4.2% Amended Description Budget Actual Surplusi(Deficit) %Variance General Government $9,630,619 $9,096,184 $534,435 5.5% Planning & Building 5,103,490 4,799,037 304,453 6.0% Law Enforcement 13,208,600 12,859,862 348,738 2.6% Fire & Marine Safety 14,276,169 14,013,171 262,998 1.8% Public Works/Engineering 8,684,280 8,049,765 634,515 7.3% Parks & Recreation 6,428,058 6,112,079 315,979 4.9% Total $57,331,216 $54,930,098 $2,401,118 4.2% General Government City Council Administration,Attachment2, line 15 $71,624 15.2% Below Budget This division had an overall savings of $71,624. Expenditures in the personnel category were $22,458 under budget, primarily due to unused cafeteria plan/flexible benefits and salary and benefit savings resulting from a temporary employee providing coverage for an employee on leave. Actual expenditures for contracts/services were $43,479 less than budgeted due to savings in Council training and professional development expenses, expense reimbursements and cellular service. Materials/supplies are $5,596 less than budgeted primarily due to the costs for recognition events being split between fiscal years, reduced subscription costs and fewer purchases of office supplies and equipment. City Attorney Legal Services, Attachment 2, line 17 $109 <1% Below Budget Expenditures for internal and outside consultant attorney fees came in lower than anticipated with a savings in contracts/services. City Manager, Attachment 2, line 18 $235,238 26.0% Below Budget These savings are in addition to the operating adjustments made as part of the Council Work Plan. Savings of $116,406 in the personnel category are due to the vacant Assistant City Manager position, for which a reclassification was approved from Deputy City Manager in February and recruitment began in March. Savings of $103,885 in the contracts/services category are due to fewer projects requiring communications consulting services and expenditures not made on training and professional development for the Assistant City Manager due to the vacancy. Office furniture and equipment budgeted for the vacant Assistant City Manager position and a reduction in supplies required for communications projects resulted in a savings of $14,947 in the materials/supplies category. City Council approved a continuing appropriation for office furniture and equipment for the Assistant City Manager in the amount of$6,000 to Fiscal Year 2016-17. 2016-10-19 Item 10D 14 of 53 ATTACHMENT 2a Page 7 of 11 General Government- continued Arts Administration, Attachment2, line 19 $29,683 13.3% Below Budget Expenditures for vacation buyout were less than projected, resulting in a savings of $838 in the personnel category. This division experienced $16,156 in savings in the contracts/services category resulting from unused professional consulting services related to the financial analysis and potential negotiation of a lease agreement with the Intrepid Theater Company. Additionally, a balance of $12,688 remains in the materials/supplies category, which is mostly the result of unreimbursed Neighborhood Reinvestment Program grant funds, as well as unused funding for office relocation and reconfiguration. Requests to continue appropriations for the remaining unreimbursed grant funds of $9,532 and $3,000 associated with an office relocation to the Parks and Recreation Department were approved by Council on August 24, 2016. Economic Development, Attachment 2, line 20 $6,290 5.8% Below Budget Savings of $500 in contracts/services and $5,790 in materials/supplies due to fewer Economic Development Working Group meetings and related expenses. Human Resources, Attachment2, line 21 $90,237 11.3% Below Budget There were savings of $60,777 in the personnel category due to the partial vacancy of the Program Assistant position and under filling the budgeted Human Resources Technician and Supervisor positions. The materials/supplies category realized $1,376 in savings at year end, which was primarily the result of canceling a subscription to a professional journal. Savings in the contracts/services category amounted to $28,082. This was due to the deferral of a City customer service initiative and training. Due to the custom nature of the program, which is designed to meet the City's training and customer service goals, the process of developing the custom proposal took several months. A request to continue $25,000 in appropriations to FY 2016-17 for the customer service initiative and training was approved by Council on August 24, 2016 and is about to be underway. Information Technology, Attachment 2, line 22 $40,985 2.4% Below Budget The Information Technology (IT) division had a shortfall of $7,663 in the personnel category, which was the result of budgeting less for an approved IT Analyst position because it had previously been underfilled with an IT Technician at a lower salary in the prior fiscal year. However, a savings of $36,186 in contracts/services was realized due to staff performing some programming and administrative tasks (rather than a consultant), reduced contract costs for multi-functional printers (resulting from a new agreement) and Cisco service contracts and reduced expenditures for internet connectivity, which is now paid for by the Public Educational and Government Access Channels Fund. Additional savings of $12,428 in the materials/supplies category are the result of fewer purchases of computers and hardware. Instead, a number of computers and network hardware were replaced as part of the Energov project implementation and paid for from the project budget rather than the IT operating budget. Geographic Information, Attachment 2, line 23 $4,097 <1% Below Budget This division was on target at 99.4 percent of their budget. There are savings in the personnel category of $711 for temporary salaries; savings in materials/supplies of $254 due to fewer plotter supplies ordered during the fiscal year, and savings in contracts/services of $3,132 due to reduced software maintenance and training expenditures. City Clerk Admin/Elections, Attachment 2, lines 24125 $49,867 9.7% Below Budget The City Clerk division was under budget $46,443 in personnel costs due to the Program Assistant position being temporarily reassigned to Acting Executive Secretary in the City Manager's office and salary savings due to a vacancy in the Records Coordinator position during a portion of the fiscal year. There were savings of$2,505 in contracts/services due to the transition to new business registration software not requiring annual maintenance this fiscal year. The materials/supplies category had a savings of$402 from a refund issued by the caterer providing the commissioner recognition dinner in 2015. The elections division spent $516 less than budgeted, primarily due to fewer supplies purchased in the fiscal year. 2016-10-19 Item 10D 15 of 53 ATTACHMENT 2a Page 8 of 11 General Government- continued Finance, Attachment 2, line 26 $169,821 9.4% Below Budget Savings in the personnel category of $139,388 were the result of salary savings from vacancies and filling vacant positions at lower steps than originally budgeted. A net savings of $30,233 in contracts/services is from savings in training/travel expenses (due to vacancies), credit card and banking fees,franchise audit fees and Other Post-Employment Benefits (OPEB) actuarial valuation fees. However, the savings were slightly offset by higher than expected consultant fees for Short Term Vacation Rental assistance. The materials/supplies category also experienced savings of $200 resulting from lower than anticipated expenditures for books and subscriptions. Central Purchases/Services, Attachment 2, line 27 $26,897 17.4% Below Budget The Central Purchases/Services division had a savings of $4,023 in the personnel category resulting from a vacancy for part of the fiscal year. The contracts/services category experienced a savings of $12,422 due to a reduction in telephone expenses from a new cooperative purchasing agreement, office equipment repair and maintenance costs and printing expenses. A savings in the materials/supplies category of$10,452 is the result of decreased postage costs and frugal spending on citywide office supplies and small office equipment this fiscal year. Non-Departmental, Attachment 2, line 28 $190,411 10.2% Above Budget This division was created to appropriate funds for those activities beneficial on a Citywide basis and not directly chargeable to any one department or division, such as the General Fund's share of the Internal Cost Allocation. Amortization expense is a non-cash item that is recorded and expensed within this division, but not budgeted. Subsequently, expenditures exceed the budget for FY 2015-16. The total amount recorded for amortization was $332,519. On July 15, 2015, the City Council adopted Resolutions 2015-08 and 2015-09 authorizing the execution of a MOU with SEIU employees and approving salary and benefit changes for unrepresented employees. This appropriation occurred after the operating budget was adopted on June 10, 2015 and was budgeted in this division to cover any shortfalls in Department's personnel expenditures due to salary and benefit increases associated with the changes. Only a handful of Departments required an adjustment, since most experienced savings due to vacancies. Subsequently, there were savings of $108,280. There were also slight savings in property tax administrative fees paid to the County, which came in $3,496 less than projected. The fee passed on to the City for collecting property taxes is based on the percentage of property tax revenue collected. The internal cost allocation was $33,910 less than budgeted due to savings in operating costs in the Fleet Maintenance program. Planning & Building Planning and Building, Attachment2, line 37 $304,453 6.0% Below Budget The Planning and Building Department had a shortfall of $7,603 in the personnel category from additional overtime expenditures. Staff was required to attend several after-hours Planning Commission hearings and received paid overtime. Overtime was also paid due to workload constraints created by vacancies throughout the year. Additionally, the Environmental Project Manager conducted expedited CEOA reviews at the applicant's request on the Manzanita Cove, Westmont Assisted Living and Laurel Cove projects, which required overtime. However, this overtime expense (totaling $4,158) was entirely off-set by the applicant deposit revenue collected in a different account. Contracts/services showed a combined savings of $307,200. This is partially because the entire budget for contract planning services (funded in part from savings from the vacant Director position) was not fully expended. The Resource Plan developed by staff determined that greater efficiency could be achieved by utilizing contractual services on work plan projects rather than fill the position. These contract planning services assist with four CIPs transferred from the Public Works Department. A continuing appropriation in the amount of $38,154 was approved by Council to carry forward funding for these services to Fiscal Year 2016-17. The cost of services on behalf of applicants ("Applicant Deposits") was under budget, due to the fact that only geotechnical letter reports are processed in the expenditure account. 2016-10-19 Item 10D 16 of 53 ATTACHMENT 2a Page 9 of 11 Planning & Building - continued Additionally, the Department realized savings due to: Fewer applicant incentives issued for the discretionary Green Building Incentive Program; savings from unused services for scanning the Department's back-log of plans (for which a continuing appropriation request of $15,471 was approved); a reduction in attendance for training and professional conferences (which staff could not attend due to workload); a reduction in activity for the Graffiti Removal, Private Property Clean Up and Abatement and Stewardship programs; no mediations handled as part of the Mediation Program; a reduction in fees paid to Esgil for building inspections; and reduction in expenditures on training and membership dues resulting from staffing vacancies. Materials/supplies came in $4,857 less than anticipated due to a reduction in fuel costs and reduced pricing on new 24-inch computer monitors that will enable staff to transition to electronic plan check review in Energov and BlueBeam. Public Safety Public Safety/Law Enforcement, Attachment 2, line 40 $348,738 2.6% Below Budget Savings in this division resulted from a debt service payment of $186,000 that was postponed due to the delayed implementation of the Next Generation (NextGen) Regional Communications System. A State Law Enforcement Grant resulted in additional savings of $100,000. The timing between receiving contract estimates from the Sherriff's department and budgeting for the Law Enforcement contract also resulted in a savings of $40,153. The Parking Citations division had a savings of $12,586 primarily due to a decreased amount of parking citations issued and/or appealed, therefore all of the costs associated with processing citations were lower than anticipated. Parking citation expenses increased during the first half of the fiscal year due to heightened enforcement. As a result, a budget adjustment was approved at mid-year to reflect actual expenditures. However, activity during the second half of the year slowed slightly due to greater compliance and differences in seasonal activity, resulting in fewer citations and reduced expenditures. Public Safety/Fire and Marine Safety, Attachment 2, line 47 $262,998 1.8% Below Budget Fire and Marine Safety includes Fire Administration, Fire Operations, Fire Prevention, Disaster Preparedness, Marine Safety and Junior Lifeguard Program divisions. Overall savings for personnel costs were $166,076 primarily due to a delay in hiring three new budgeted Fire Engineer positions for Fire Station No. 6 and various vacancies in the divisions as a result of retirements and promotions, resulting in savings in salaries, flexible benefits plan spending and holiday and vacation pay buyouts. Contracts/services was $33,619 under budget due to a savings from lower than anticipated costs for dispatch services and maintenance of Mobile Data Computers; reduced expenditures on training due to lower staffing levels from vacancies; and savings in telecommunications services. Materials/supplies finished the year $31,371 under budget due to savings in fuel costs from: Lower than anticipated prices and reduced expenditures on fire station and marine safety supplies. Expenditures for capital outlay were $31,094 under budget due to the department receiving a federal grant for the replacement of a Self Contained Breathing Apparatus (SCBA) air bottle refill station. The above totals include expenditures for the Junior Lifeguard Program that were previously budgeted in the separate Jr. Lifeguard Program Fund (572) in previous years. 2016-10-19 Item 10D 17 of 53 ATTACHMENT 2a Page 10 of 11 Public Works Public Works, Attachment2, line 60 $634,515 7.3% Below Budget The Administration division of Public Works had a net savings of $65,420 which was due to savings in the personnel category of $18,121 for a vacant part-time intern position and savings of $44,879 in contracts/services primarily due to lower than anticipated maintenance costs for Pacific View and reduced travel and training expenditures. A slight savings of $2,420 in materials/supplies is due to lower spending on fuel and office supplies. The Street Maintenance, Clean Water/NPDES and Storm Water/Flood divisions had an overall savings of $196,626. Savings of $182,846 in contracts/services were primarily due to grid pruning work being placed on hold; reduced use of probation crews due to inclement weather; contract services were not required for inspections utilizing Closed Circuit TV; retrofitting of the U.V. Station (San Elijo Joint Powers Authority Pass-Thru Account) which resulted in no expenditures for maintenance; and no expenditures for maintenance of the La Costa Basin as environmental permits were are on hold. Materials/supplies were also under budget due to savings for fuel resulting from lower prices. The Facilities Maintenance division is responsible for maintaining the Civic Center, all Fire Stations and Lifeguard facilities, the Library and the Public Works yard. The division ended the year under budget by a net total of $44,695 primarily due to savings on utilities and maintenance contracts, as well as reduced expenditures on janitorial supplies. The Engineering division includes General Engineering, Traffic Engineering, Environmental and Storm Water Management. Overall, Engineering was under budget by$327,773. Personnel savings of $50,616 were mostly due to a vacancy resulting from a retirement and use of contract inspection services. Contracts/services had $251,765 in savings due to lower than anticipated expenditures for contract engineering services and backfilling a Storm Water Environmental Specialist with contract services while staff is working on the Climate Action Plan, as well as traffic studies and analysis and interagency agreements for storm water management. As part of the Council-approved Work Program, staff is utilizing contractual services to backfill for staff working on work plan projects. Continuing appropriations in the amount of $183,750 were approved by Council to carry forward funding for these services to Fiscal Year 2016-17. Savings in the materials/supplies category were $25,393. The majority of the savings ($15,000) resulted from a delay in purchasing and installing bike corrals in Leucadia. The location of the bike corrals is still being determined by the Leucadia 101 Main Street Association and Council approved a continuing appropriation to carry the funds over to FY 2016-17. The divisions also experienced savings on fuel and software purchases. Parks & Recreation Parks and Recreation, Attachment 2, line 81 $315,979 4.9% Below Budget The Parks and Recreation Department achieved an overall savings of $315,979 for the fiscal year. Personnel costs were under budget by$92,608 due to vacancies in the Director, Senior Management Analyst (which resulted from their appointment to interim Park and Beach Superintendent) and part time Recreation Supervisor positions. There were savings of $142,738 in contracts/services for reduced expenditures for utilities at City parks, beach facilities and the Community Center, which experienced a significant decrease resulting from the installation of a new HVAC system. Additionally, expenditures were not made for beach access structural audits or the ElderHelp Home Share Pilot Program (for which a contract was not executed until April 2016). City Council approved continuing appropriations for both these activities, which will be completed in FY 2016-17. The department also realized savings in training and travel costs due to vacancies. Savings in the materials/supplies category amounted to $80,633 due to a reduction in the amount of recreation and Community Center program supplies needed, improvements at the Community Center costing less than anticipated and fewer repairs required for parks and trails. The above totals include expenditures for recreation programs that were previously budgeted in the separate Recreations Programs Fund (571) in previous years. 2016-10-19 Item 70D 18 of 53 ATTACHMENT 2a Page 11 of 11 SUMMARY OF TRANSFERS TO AND FROM THE GENERAL FUND (Attachment 2, line 92) Increase/ Budget Actual (Decrease) Transfers In to General Fund 1,174,360 1,056,452 $ (117,908) Community Facilities Fee - Fund 237 45,680 58,286 12,606 HUTA Gas Tax - Fund 201 1,085,652 936,418 (149,234) Fire Mitigation Fee - Fund 238 43,028 61,748 18,720 Transfers Out of General Fund 23,930,380 23,848,063 $ 82,317 Senior Nutrition Grant - Fund 221 (1) 46,539 42,057 4,482 CDBG - Admin - Fund 222 38,494 38,494 - HOME - Admin - Fund 227 4,662 4,662 - Community Grant - Fund 229 75,000 75,000 - CSA-17 Fire Operations - Fund 230 220,268 220,268 - Wiro Park - Fund 294 8,400 8,400 - Facilities Capital Maintenance - Fund 402 1,000,000 1,000,000 - Section 8 Housing -Admin - Fund 551 67,043 50,282 16,761 Pacific Pines - Admin - Fund 561 13,327 13,327 - Self Insurance - Fund 601 894,257 894,257 Vehicle/Machinery/Apparatus Replacement Funds (622-624) 503,000 503,000 - General Fund to Debt Service Funds (301-302) 4,994,187 4,994,648 (461) General Fund to Capital Improvement Funds (401-402) 16,065,203 16,003,668 61,535 Net Increase / (Decrease)to General Fund Balance W (35,591) The Transfers In to the General Fund Operating category included a $58,286 transfer for Community Facilities Fees (Fund 237), which was $12,606 higher than expected. The HUTA (Gas Tax Fund 201) transfer was estimated at$1,085,652, but the actual transfer was $936,418 due to lower than anticipated tax collected by the State. The estimated Fire Mitigation Fee (Fund 238) transfer amount of $43,028 was increased to $61,748, $18,720 higher than expected due to an increase in fees collected from new development. Overall, total transfers into the General Fund were $117,908 less than anticipated, primarily due to a reduction in the City's share of gas tax proceeds for the fiscal year. The Recreation Programs Fund (571) and the Jr. Lifeguard Program Fund (572) were merged into the General Fund (101), resulting in a one-time transfer of $462,721 to the General Fund this fiscal year (in the Transfers In-Other category). The Transfers Out of the General Fund category was $82,317 under budget, mostly due to lower than anticipated transfers out for Capital Improvement Projects (CIPs) , which were $61,535 less than projected. Also, subsidies for the Senior Nutrition Grant (Fund 221) and Section 8 Administration (Fund 551) were less than anticipated, requiring reduced transfer amounts. 2016-10-19 Item 10D 19 of 53 ATTACHMENT FY 2015-16 Comparison of Budget vs.Actuals-Operating Revenues and Operating Expenditures,All Funds (Column 1) 2 3 4 5 6 7 8 9 10 8 9 10 12 Operating Revenues Operating Expenditures Transfers In Transfers Out Net FY 2015-16 TV 2015-16 Over FY 2015-16 FY 2015 -16 Over FY 2015-16 FY201546 Over FY201546 FY 2015-16 Over Surplus FUND NAME Fund Approved Actual (Under) Approved Actual (Under) Approved Actual (Under) Approved Actual (Under) (Deficit) GENERALFUNDS General Fund 101 66.697.933 68.741.086 2.043.153 57.331.216 54.930.098 2.401.118 1.637.081 1.519.174 117.907 23.930.380 23.848.063 82.317 4,408,680 INFRASTRUCTURE FUNDS State Gasoline Taxes 201 1,380.849 1.190.906 (189.943) - - - - 1.453.394 1.304.160 (149,234) (40,709) State Capital Grants 203 5.791.000 701.961 (5,089.039) - - - - 7.033.158 7.033.158 (5,089,039) Transept Program(Prop A Sales Tax) 211 2.473.000 2.551.430 78.430 - - - - 3.725.326 3.725.326 78,430 Coastal Zone Management Fund 212 300.000 401.852 101.852 238,599 219,723 (18,876) - - 476.851 476.851 120,728 Federal Capital Grants 223 571.637 514.794 (56,843) - - - - 2.059.921 2.059.921 (56,843) TOTAL INFRASTRUCTURE FUNDS 10.516.486 5.360.943 5.155.543 238.599 219.723 18.876 14.748.650 14.599.416 149.234 4,987,432.93 GRANTFUNDS State Law Enforcement Grant 202 100.000 120.848 20.848 100.000 100.000 (0) - - - - 20,848 Government Education Access 213 425.895 435.577 9.682 187.345 116.218 (71,127) - - 1.338.976 1.338.976 80,809 Solid Waste.Recycling&HHW 214 426.250 430,851 4.601 462.262 407.895 (54,367) - - 157,189 157,189 58,969 Asset Forfeiture 215 533 - (533) 10.197 197 (10,000) - - - - 9,467 Sr Nutrition Grant 221 83.000 81.677 (1,323) 122.443 123.735 1.292 46.538 42.057 (4,481) - - (7,095) Comm Bevel Block Grant(CDBG) 222 579.023 221.909 (357.114) 407.374 231.131 (176.243) 38.494 38.494 196,000 196,000 (180,871) Home Entitlement Program 227 86.650 88.659 2009. 31.912 31.688 (224) 4,662 4,662 - - 2,233 Federal Law Enforcement Grant 228 10.000 10.274 274 10.000 10.274 274 - - - - - RestrictedDonations&Contributions 229 93.538 116.836 23.298 248.128 170.057 (78,071) 75.000 75.000 71,633 71,633 101,369 GSA-17 Benefit 230 80.000 78.376 (1,624) 139.613 88.019 (51,594) 220.268 220.268 - - 49,970 TOTAL GRANT FUNDS 1.884.889 1.585.008 299.881 1.719.274 1.279.214 440.060 384.962 380.481 4.481 1.763.798 1.763.798 135,698.14 DEVELOPMENT IMPACT FUNDS Park Development Fees 231 151.460 327.418 175.958 - - - - 57.500 57.500 175,958 Park Acquisition Fees 232 203.119 688.455 485.336 - - - - 447.629 447.629 485,336 Traffic Mitigation Fees 233 388.303 111.190 (277.113) - - - - 2.630.313 2.630.313 (277,113) RTCIP(Regional Arterial System)Fee 234 154.650 249.500 94.850 - - - - 376.000 376.000 94,850 Open Space Acquisition Fees 235 34.049 44.930 10.881 - - - - 95.000 95.000 10,881 Recreational Trails Fees 236 6.531 14.037 7.506 - - - - 9.335 9.335 7,506 Community Facilities Fees 237 45.680 58.286 12.606 - - - - 45.680 58.286 12.606 0 Fire Mitigation Fees 238 43.028 61.748 18.720 - - - - 43.028 61.748 18,720 0 Flood Control Mitigation Fees 239 51.139 118.759 67.620 - - - - 370,812 370,812 67,620 In Lieu Fees Curb Gutter Sidewalks 251 24 84 60 - - - - - - 60 In Lieu Fees Underground Utilities 252 1.885 77.714 75.829 - - - - 630,106 630,106 75,829 In Lieu Fees Affordable Housing 253 2000. 17.350 15.350 - - - - - - 15,350 TOTAL DEVELOPMENT IMPACT FUNDS 1.081.868 1.769.472 687.604 4.705.403 4.736.729 31.326 656,277.64 MUNICIPAL IMPROVEMENT DISTRICTS Villanitas Road M.I.D. 291 11.760 14.707 2.947 20.805 17.857 (2,949) - - - - 5,895 Cerro Street M.I.D. 292 40.700 49.464 8.764 35.837 20.210 (15,627) - - - - 24,391 Village Park M.I.D. 293 51.010 51.631 621 63.013 57.279 (5,734) - - - - 6,355 Win Park M .D. 294 11.010 11.025 15 19.099 17.379 (1,720) 8,400 8,400 - - 1,735 Encinitas Lighting Landscape District 295 1.231.550 1.352.433 120.883 1.436.680 1.341.931 (94,749) - - 143.876 143.876 215,632 Encinitas Ranch Lighting Landscape 297 635.120 615.404 (19,716) 581.223 584.589 3.366 - - 40.000 40.000 (23,082) TOTAL MUNICIPAL IMPROVEMENT DISTRICT FUNDE 1.981.150 2.094.663 113.513 2.156.657 2.039.244 117.413 8.400 8.400 183.876 183.876 230.926 DEBT SERVICE FUNDS Debt Service Fund 301 240 580 340 483.206 482.899 (307) 477.002 486.360 9.358 - - 10,005 Encinitas Public Finance Authority 302 37.240 16.455.889 16.418.649 5.023.443 21.492.842 16.469.399 4.517.185 4.508.288 (8,897) - - (59,647) TOTAL DEBT SERVICE FUNDS 37.480 16.456.469 16.418.989 5.506.649 21.975.741 16.469.092 4.994.187 4.994.648 461 49.642 CAPITAL IMPROVEMENT FUNDS Capital Improvements Project Fund 401 - - 35.415.543 10.638.861 (24,776.682) 35.415.543 35.415.543 - - 24,776,682 Facility Capital Maintenance Fund 403 - - 1.569.000 160.222 (1,408.778) 2.232.000 2.232.000 445.559 445.559 1,408,778 TOTAL CAPITAL IMPROVEMENT FUNDS 36.984.543 10.799.083 26.185.460 37.647.543 37.647.543 445.559 445.559 26.185.460 2016-10-19 Item 10D 20 of 53 ATTACHMENT FY 2015-16 Comparison of Budget vs.Actuals-Operating Revenues and Operating Expenditures,All Funds (Column 1) 2 3 4 5 6 7 8 9 10 8 9 10 12 Operating Revenues Operating Expenditures Transfers In Transfers Out Net FY 2015-16 FY 2015-16 Over FY 2015-16 FY 2015 -16 Over FY 2015 -16 FY201546 Over FY201546 FY 2015-16 Over Surplus FUND NAME Fund Approved Actual (Under) Approved Actual (Under) Approved Actual (Under) Approved Actual (Under) (Deficit) CARDIFF SANITATION DISTRICT FUNDS Operations 511 4,801,711 4,917,801 116,090 3.589.111 3,949,288 360.177 - 854.348 854.348 930,347 781.855 (148.492) 758,753 Capital Replacement 512 - - 11,298,861 - (11,298,861) 930,347 781,855 (148,492) - 854,348 854,348 10,296,021 Capital Expansion 513 51.255 93.623 42.368 - - - - - - 42,368 TOTAL CSD FUNDS 4.852.966 5.011.424 158.458 14.887.972 3.949.288 10.938.684 930.347 1.636.203 705.856 930.347 1.636.203 705.856 11,097,143 ENCINITAS SANITARY DIVISION FUNDS Operations 521 2,839,344 2,922,895 83,551 1.500.812 1.365.288 (135.524) - 802.616 802.616 1,496,940 1.540.902 43.962 977,729 Capital Replacement 522 - 2,705,395 16,075 (2,689,320) 1,496,940 1 540,902 43,962 - 802,616 802,616 1,930,666 Capital Expansion 523 72.360 117.786 45.426 - - - - - - 45,426 TOTAL ESD FUNDS 2.911.704 3.040.681 128.977 4.206.207 1.381.363 2.824.843 1.496.940 2.343.518 846.578 1.496.940 2.343.518 846.578 2,953,821 OTHER PROPRIETARY FUNDS Section 8 Housing-Admin 551 208.480 232.063 23.583 275.713 261.993 (13,720) 67,043 50,294 (16,749) - - 20,554 Section 8 Housing-HAP 552 971.447 956.967 (14,480) 986.500 957.050 (29,451) - - - 11 11 14,960 Pacific Pines Affordable Housing 561 219.342 221.908 2.566 221.879 160.342 (61,537) 13.327 13.327 - - 64,103 TOTAL OTHER PROPRIETARY FUNDS 1.399.269 1.410.939 11.670 1.484.092 1.379.385 104.707 80.370 63.621 16.749 11 11 99,616 INTERNAL SERVICE FUNDS Self Insurance 601 1.005.687 1.432.815 427.128 2.395.050 2.392.556 (2,494) 894,257 894,257 - - 429,622 Wastewater Support 611 1,044.337 984.255 (60,082) 924.037 871.255 (52,782) - - 113,000 113,000 (7,300) Fleet Maintenance 621 627.572 563.110 (64,462) 596.820 563.110 (33,710) - - - - (30,752) Vehicle Replacement 622 10.000 175.247 165.247 328.000 166.537 (161.463) 142.053 142.053 - - 326,710 Mach Equipment Replacement 623 10.000 58,728 48.728 140.000 53.252 (86,748) 125.000 125.000 - - 135,476 Fire Apparatus Replacement 624 630.000 - (630.000) 1.005.855 26.248 (979.607) 378.000 378.000 - - 349,607 TOTAL INTERNAL SERVICE FUNDS 3.327.596 3.214.154 113.442 5.389.762 4.072.959 H.316.803 1.539.310 1.539.310 113.000 113.000 1,203,361 TOTAL ALL FUNDS 94,691,341 108,684,839 13,993,498 129,904,970 102,026,097 27,878,874 48,719,140 50,132,898 1,413,758 48,317,953 49,670,174 1,352,221 41,933,908 2016-10-19 Item 10D 21 of 53 ATTACHMENT 3a Explanation of Variances Between Budgeted & Actual Fund Balance - Other City Governmental Funds (Refer to Attachment 3) Infrastructure Funds Description Budget Actual Surplus/(Deficit) Gas Tax- Fund 201 ($40,709) Revenues 1,380,849 1,190,906 (189,943) Expenditures - - Transfers Out- Operating 1,085,652 936,418 (149,234) Transfers Out- Capital 367,742 367,742 0 The City receives gas tax revenue from the State of California which is restricted to maintenance and operations of City streets. A portion of the revenue received is used to offset costs for the Streets Maintenance division of Public Works. The rest of the revenue is used to fund capital improvement projects. The City received less revenue than anticipated due to an adjustment in the State's calculation. Description Budget Actual Surplus/(Deficit) State Capital Grant - Fund 203 ($5,089,039) Revenues 5,791,000 701,961 (5,089,039) Expenditures - - Transfers Out- Capital 7,033,158 7,033,158 This fund reflects reimbursements received from various granting agencies for actual expenditures incurred for eligible activities. The City did not receive reimbursements for some grant funded projects budgeted this fiscal year because expenditures had not yet been made. For example, the City budgeted for a $4.7 million Active Transportation Program (ATP) grant this fiscal year for the El Portal Pedestrian/Bike Underpass Project, but these grant funds will not be received until expenses have been incurred. Other grant reimbursements budgeted in this fund include Hazard Mitigation and Vector Control grants for the El Camino Real Channel Strom Drain Repairs/Improvements. Description Budget Actual Surplus/(Deficit) TransNet Program (Prop A) - Fund 211 $78,430 Revenues 2,473,000 2,551,430 78,430 Expenditures - - - Transfers Out- Capital 3,725,326 3,725,326 The revenue in this fund is based on the actual draw down requests from SANDAG from the City to cover CIP projects as expenditures are incurred. 2016-10-19 Item 10D 22 of 53 ATTACHMENT 3a Explanation of Variances Between Budgeted & Actual Fund Balance - Other City Governmental Funds (Refer to Attachment 3) Infrastructure Funds Continued Description Budget Actual Surplus/(Deficit) Coastal Zone Management - Fund 212 $120,728 Revenues 300,000 401,852 101,852 Expenditures 238,599 219,723 18,876 Transfers Out- Capital 476,851 476,851 - This fund was established in 1998 when the TOT tax was increased an additional two percent which is used for beach sand replenishment and stabilization programs. Revenues exceeded projections, likely due to the improved economy and increase in tourism. Year end savings in expenditures are mainly due to $10,000 that was budgeted for grant writing services and was not needed. Description Budget Actual Surplus/(Deficit) Federal Capital Grant - Fund 223 ($56,843) Revenues 571,637 514,794 (56,843) Expenditures - - Transfers Out- Capital 2,059,921 2,059,921 This fund is based on the actual reimbursement requests for actual expenditures incurred from various granting agencies. The City received lower than expected reimbursements for the fiscal year. Grant Funds Description Budget Actual Surplus/(Deficit) State Law Enforcement Grant - Fund 202 $20,848 Revenues 100,000 120,848 20,848 Expenditures 100,000 100,000 - The State Law Enforcement Grant (SLEF) program appropriates funds for local jurisdictions to supplement law enforcement services. This is an annual block grant and the funds can be used to offset additional law enforcement costs and relieve the general fund. Actual grant award amounts were higher than anticipated. On behalf of the region, the County received two allocations for the Enhancing Law Enforcement Activities Growth Special Account, within the SLEF program. The $20,848 in additional SLEF revenue to Encinitas represents a supplemental proportional allocation of $6,230 for FY 2013-14 and a supplemental proportional allocation of $14,618 for FY 2014-15. Because these supplemental funds are not guaranteed, staff does not budget in anticipation of receiving them. 2016-10-19 Item 10D 23 of 53 ATTACHMENT 3a Explanation of Variances Between Budgeted & Actual Fund Balance - Other City Governmental Funds (Refer to Attachment 3) Grant Funds Continued Description Budget Actual Surplus/(Deficit) Government/Education Access- Fund 213 $80,809 Revenues 425,895 435,577 9,682 Expenditures 187,345 116,218 71,127 Transfers Out- Capital 1,338,976 1,338,976 - The surplus in this fund was due to revenue which came in higher than projected, specifically for the AT&T franchise fees. Expenditure savings of $65,690 are a result of having the video production crew broadcast fewer meetings than originally projected when the two year budget was prepared and reduced expenditures on hardware maintenance contracts. Additionally, there were savings of$5,438 from purchasing less hardware and software than projected. Description Budget Actual Surplus/(Deficit) Solid Waste Recycling - Fund 214 $58,969 Revenues 426,250 430,851 4,601 Expenditures 462,262 407,895 54,367 Transfers Out- Operating 29,053 29,053 - Transfers Out- Capital 128,136 128,136 Operating costs in the Solid Waste/Household Hazardous Waste (HHW) fund were lower than projected primarily due to savings in street sweeping, HHW collection costs, and savings in publishing costs for legal and public notices. Revenues were higher than projected due to receiving the FY 2014-15 beverage container grant payment from CalRecycle in the second quarter. The FY 2015-16 grant was not received by fiscal year end. Description Budget Actual Surplus/(Deficit) Asset Forfeiture- Fund 215 $9,467 Revenues 533 - (533) Expenditures 10,197 197 10,000 Asset Forfeitures are resources obtained through legal asset seizures (cash, property) by law enforcement officials in Encinitas. Funds are used to acquire additional non-personnel expense items to aid in law enforcement activities. No revenue was received in the fiscal year and a minimal amount of expenditures resulted in a surplus of $9,467. Description Budget Actual Surplus/(Deficit) Senior Nutrition Grant - Fund 221 ($7,096) Revenues 83,000 81,677 (1,323) Expenditures 122,443 123,735 (1,292) Transfers In - Operating 46,539 42,057 (4,482) This fund provides revenue and expenditure tracking for the Senior Nutrition Program. The program is funded through a grant from the County of San Diego, participant donations and a transfer from the General Fund. Year-end revenue is less than expected due to fewer donations received. Expenditures were greater than anticipated due to a new catering services contract and a one-time purchase for marketing the revised program. 2016-10-19 Item 10D 24 of 53 ATTACHMENT 3a Explanation of Variances Between Budgeted & Actual Fund Balance - Other City Governmental Funds (Refer to Attachment 3) Grant Funds Continued Description Budget Actual Surplus/(Deficit) CDBG Grant - Fund 222 ($180,871) Revenues 579,023 221,909 (357,114) Expenditures 407,374 231,131 176,243 Transfers In - Operating 38,494 38,494 - Transfers Out- Capital 196,000 196,000 Actual revenue was less than projected mostly due to the budget reflecting the running balance of the entire Residential Rehabilitation Program (Res Rehab). A total of two Res Rehab projects were processed in FY 2015-16. A transfer from the general fund was made to cover CDBG administrative expenses incurred in previous years. Expenditures were reduced at first quarter to reflect the available budget for the entire Res Rehab program, as well. There were slight savings in salaries due to a vacancy from July 1 to December 21, 2016. One public service program sub-recipient was unable to complete their project. Description Budget Actual Surplus/(Deficit) HOME Grant - Fund 227 $2,233 Revenues 86,650 88,659 2,009 Expenditures 31,912 31,688 224 Transfers In - Operating 4,662 4,662 - Transfers Out- Operating - - Actual revenue was higher than anticipated due to an unexpected loan pay-off for a complete Res Rehab project. Expenditures were slightly less than projected due to savings in salaries and benefits. There are no more Res Rehab related expenditures expected for the HOME Fund. The HOME program has come to an end as of June 30, 2016. In the future, any loan pay-off amounts remitted to the City must be returned to the County. Description Budget Actual Surplus/(Deficit) Federal Law Enforcement Grant - Fund 228 $0 Revenues 10,000 10,274 274 Expenditures 10,000 10,274 (274) The Federal Justice Assistance Grant program appropriates funds for local jurisdictions to supplement law enforcement services. This is an annual block grant and used by the City to fund services on law enforcement radio communications systems. 2016-10-19 Item 10D 25 of 53 ATTACHMENT 3a Explanation of Variances Between Budgeted & Actual Fund Balance - Other City Governmental Funds (Refer to Attachment 3) Grant Funds Continued Description Budget Actual Surplus/(Deficit) Restricted Donations Grant - Fund 229 $101,369 Revenues 93,538 116,836 23,298 Expenditures 248,128 170,057 78,071 Transfers In - Operating 75,000 75,000 - Transfers Out- Capital 71,633 71,633 This fund provides tracking of revenues and expenditures associated with donations received by the City that are restricted for a specific use. Revenue received in FY 2015-16 for Parks and Recreation donations is greater than anticipated due to conservative projections. Year-end savings resulted from expenditures not yet made for pending Parks and Recreation projects. Description Budget Actual Surplus/(Deficit) CSA-17 Benefit Fees- Fund 230 $49,970 Revenues 80,000 78,376 (1,624) Expenditures 139,613 88,019 51,594 Transfers In - Operating 220,268 220,268 - Actual revenue was slightly lower than budgeted, which was the result of the initial budget estimate being higher due to rounding up. Expenditures were lower because the installation of the upgraded Station Alerting for Stations 1 and 6 was postponed to FY 2016-17 due to the availability of the contractor. A continuing appropriation was requested and approved to move the budget of $51,613 from FY 2015-16 to FY 2016-17. 2016-10-19 Item 10D 26 of 53 ATTACHMENT 3a Explanation of Variances Between Budgeted & Actual Fund Balance - Other City Governmental Funds (Refer to Attachment 3) Development Impact Funds Description Budget Actual Surplus/(Deficit) Development Impact Funds $656,278 Funds 231 - 239; and 251 - 253 Revenues 1,081,868 1,769,472 687,604 Expenditures - - - Transfers Out- Operating 88,708 120,034 (31,326) Transfers Out- Capital 4,616,695 4,616,695 - The Planning and Building Department is responsible for oversight of the following funds: Park Development Fees - Fund 231 151,460 327,418 175,958 Park Acquisition Fees- Fund 232 203,119 688,455 485,336 Open Space Acquisition Fees - Fund 235 34,049 44,930 10,881 Recreational Trails Fees - Fund 236 6,531 14,037 7,506 Community Facilities Fees - Fund 237 45,680 58,286 12,606 Affordable Housing - Fund 253 2,000 17,350 15,350 Total 442,839 1,150,476 707,637 The combined revenue budget for these funds is $442,839. The actual revenues received for FY 2015-16 is $1,150,476 creating a surplus of$707,637. Revenue received for Development Impact Fees is more than projected due to more new residential units being developed than were originally projected. It was anticipated that we would receive revenue for 80 units for the year, but actuals have come in at 104 units. In addition, Council adopted Resolution 2015-69 on October 21, 2015 which increased most of these mitigation fees. The Engineering Services Division is responsible for oversight of the following funds: Traffic Mitigation Fees- Fund 233 388,303 111,190 (277,113) RTCIP Fee - Fund 234 154,650 249,500 94,850 Flood Control Mitigation Fees - Fund 239 51,139 118,759 67,620 Total 594,092 479,449 (114,643) The combined revenue budget for these funds is $594,092. The actual revenues received for FY 2015-16 are $479,449 creating a deficit of$114,643. Revenue collected from Traffic Mitigation Fees was less than projected and included an estimated $165,553 in revenue to be received from Carlsbad for it's share of the La Costa Avenue improvements, which did not proceed this fiscal year. 2016-10-19 Item 10D 27 of 53 ATTACHMENT 3a Explanation of Variances Between Budgeted & Actual Fund Balance - Other City Governmental Funds (Refer to Attachment 3) Development Impact Funds Continued The Fire Department is responsible for oversight of the Fire Mitigation Fee Fund (238) below: Budget Actual Surplus/(Deficit) Fire Mitigation Fees - Fund 238 43,028 61,748 18,720 Revenues received are more than projected due to additional fees collected from 17 new Single Family Dwellings not in the original projections. Revenue from in lieu fees for underground utilities and curbs, gutters and sidewalks (Funds 251 and 252) exceeded budget projections by$75,890: In Lieu Fees Curb Gutter Sidewalks - Fund 251 24 84 60 In Lieu Fees Underground Utilities - Fund 252 1,885 77,714 75,829 Total 1,909 77,799 75,890 The additional $31,326 of Transfers Out to Operating is the result of additional revenue collected from Fire Mitigation and Community Facilities Fees that exceed budget projections. This revenue is transferred out to the General Fund and specifically earmarked for debt service payments on library and fire station bond financing. 2016-10-19 Item 10D 28 of 53 ATTACHMENT 3a Explanation of Variances Between Budgeted & Actual Fund Balance - Other City Governmental Funds (Refer to Attachment 3) Municipal Improvement Districts Description Budget Actual Surplus/(Deficit) Maintenance Improvement Districts $38,376 Fund 291; 292; 293; and 294 Revenues 114,480 126,826 12,346 Expenditures 138,754 112,724 26,030 Transfers In - Operating (294) 8,400 8,400 - The Maintenance Improvement District funds provide tracking of revenues and expenditures associated with the Villanitas, Cerro Street, Village Park, and Wiro Park assessment districts. Less than anticipated expenditures on maintenance activities and savings on utilities resulted in an overall favorable year-end variance among all the funds. Description Budget Actual Surplus/(Deficit) Encinitas LLD- Fund 295 $215,632 Revenues 1,231,550 1,352,433 120,883 Expenditures 1,436,680 1,341,931 94,749 Transfers Out- Capital 143,876 143,876 - The Encinitas Landscape and Lighting District (ELLD) fund provides tracking of revenue and expenditures associated with the City-wide landscaping and lighting assessment district. The District's revenue derived from property taxes was higher than anticipated. Also, year-end savings resulted from less maintenance activities than anticipated and savings in electric and water utilities. Description Budget Actual Surplus/(Deficit) Encinitas Ranch LLD - Fund 297 ($23,802) Revenues 635,120 615,404 (19,716) Expenditures 581,223 584,589 (3,366) Transfers Out- Capital 40,000 40,000 Encinitas Ranch Landscape and Lighting District (ELLD Zone H) fund provides tracking of revenue and expenditures associated with the Encinitas Ranch landscaping and lighting assessment district. Revenue collected from benefit assessments and cost recovery for damage caused to medians and lights was lower than projected. Additionally, expenditures were slightly higher due to an adjustment that was made to clear internal utility billing collection amounts posted as revenue in prior years but not reconciled to the proper fund. This adjustment was partially offset by year-end savings resulting from the fewer repairs and less water use due to the pending installation of artificial turf at Leo Mullen Park. 2016-10-19 Item 10D 29 of 53 ATTACHMENT 3a Explanation of Variances Between Budgeted & Actual Fund Balance - Other City Governmental Funds (Refer to Attachment 3) Debt Service Funds Description Budget Actual Surplus/(Deficit) Debt/Encinitas PFA- Fund 301/302 ($49,642) Revenues 37,480 16,456,469 16,418,989 Expenditures 5,506,649 21,975,741 (16,469,092) Transfers In - Debt Service 4,994,187 4,994,648 461 The Debt Service Funds are used to record principal and interest payments on city debt. The large revenue variance from the budget is due to recording the proceeds from the 2015 refunding bonds issued during the year. The large expenditure variance reflects the payoff of the 2006 Library bonds as part of the 2015 refunding. Capital Projects Funds Description Budget Actual Surplus/(Deficit) Capital Improvements - Fund 401 $24,776,682 Revenues - - - Expenditures 35,415,543 10,638,861 24,776,682 Transfers In - Capital 35,415,543 35,415,543 - Transfers Out- Capital - - This fund includes capital and work projects that are budgeted on a multi-year basis. The transfer in reflects the monthly equity transfers for FY 2015-16 as well as the remaining carryover amount at 6/30/16. The actual remaining carryover amount was transferred into the 401 fund from the various funding sources. This new process was implemented at the end of year and moving forward, the actual cash will be transferred into the 401 fund from the funding sources when projects are budgeted. Description Budget Actual Surplus/(Deficit) Facilities Capital Maintenance- Fund 403 $1,408,778 Revenues - - - Expenditures 1,569,000 160,222 1,408,778 Transfers In - Operating 1,000,000 1,000,000 - Transfers In - Capital 1,232,000 1,232,000 Transfers Out- Capital 445,559 445,559 The newly created Facilities Capital Maintenance Fund (403) provides funding for city facilities maintenance through annual transfers from the General Fund. The surplus reflects the carryover amount at 6-30-16. Expenditures were well below budget due to delays in replacing the Civic Center fire suppression system, Library Community Room remodel and Community Center painting and carpeting. 2016-10-19 Item 10D 30 of 53 ATTACHMENT 3a Explanation of Variances Between Budgeted & Actual Fund Balance - Other City Governmental Funds (Refer to Attachment 3) Enterprise Funds Description Budget Actual Surplus/(Deficit) Cardiff Sanitary Division - Fund 511 $758,753 Revenues 4,801,711 4,917,801 116,090 Expenditures 3,589,111 3,949,288 (360,177) Transfers In - Capital - 854,348 854,348 Transfers Out- Capital 930,347 781,855 148,492 Revenue is higher than projected due to the FY 2015-16 rate increase and connection fees were higher than projected. Expenditures are lower than anticipated due to savings in pump station maintenance and treatment costs at SEJPA and savings in internal support costs. Description Budget Actual Surplus/(Deficit) Cardiff Sanitary Division Capital Replacement - Fund 512 $10,296,021 Expenditures 11,298,861 11,298,861 Transfers In - Capital 930,347 781,855 (148,492) Transfers Out- Capital - 854,348 (854,348) As a capital replacement fund, the expenditure budget reflects the FY 2014-15 carryover amount and the FY 2015-16 appropriations. The Transfers Out - Capital amount reflects the actual expenditures for FY 2015-16 that are transferred to construction in progress in the Cardiff Sanitary Operating Fund (511) at the end of the year. The Transfer In - Capital amount is the excess operating fund balance after the target fund balance is met. Description Budget Actual Surplus/(Deficit) Cardiff Sanitary Division Capital Expansion - Fund 513 $42,368 Revenue 51,255 93,623 42,368 Transfers Out- Capital - - - Expansion funds are used to finance improvements which expand the capacity of the sewer collection and treatment systems and are derived from connection fees. The primary reason for the higher amount of revenue received was a significant increase in the number of accessory units which were added to existing single family homes, but were not budgeted. Description Budget Actual Surplus/(Deficit) Encinitas Sanitary Division - Fund 521 $977,729 Revenues 2,839,344 2,922,895 83,551 Expenditures 1,500,812 1,365,288 135,524 Transfers In - Capital - 802,616 802,616 Transfers Out- Capital 1,496,940 1,540,902 (43,962) Revenue from sewer service charges and connection fees due to the Channel Island Development were higher than the projected. Operating expenses were under budget due to savings in maintenance/treatment costs and administrative support. 2016-10-19 Item 10D 31 of 53 ATTACHMENT 3a Explanation of Variances Between Budgeted & Actual Fund Balance - Other City Governmental Funds (Refer to Attachment 3) Enterprise Funds Continued Description Budget Actual Surplus/(Deficit) Encinitas Sanitary Division Capital Replacement - Fund 522 $1,930,666 Expenditures 2,705,395 16,075 2,689,320 Transfers In - Capital 1,496,940 1,540,902 43,962 Transfers Out- Capital - 802,616 (802,616) As a capital replacement fund, the expenditure budget reflects the FY 2015 carryover and the FY 2015-16 appropriations and the Transfers Out- Capital reflect the actual expenditures for FY 2015- 16 that are transferred to construction in progress in the Encinitas Sanitary Operating Fund (521) at the end of the year. Transfer In - Capital actuals are the final adjustments at the year end to transfer the available funds over the target balance in the Operating Fund. The Transfers Out - Capital total of $802,616 was the result of an end of year capitalization transfer for all closed capital projects, returning the total amount of closed projects to Fund 521. Description Budget Actual Surplus/(Deficit) Encinitas Sanitary Division Capital Expansion - Fund 523 $45,426 Revenues 72,360 117,786 45,426 Expenditures - - - Expansion funds are used to finance improvements which expand the capacity of the sewer collection and treatment systems and are derived from connection fees. 2016-10-19 Item 10D 32 of 53 ATTACHMENT 3a Explanation of Variances Between Budgeted & Actual Fund Balance - Other City Governmental Funds (Refer to Attachment 3) Other Proprietary Funds Description Budget Actual Surplus/(Deficit) Section 8 Housing - Fund 551 $20,544 Revenues 208,480 232,063 23,583 Expenditures 275,713 261,993 13,720 Transfers In - Operating 67,043 50,294 (16,749) Revenue was higher than projected due to higher administration fee rates earned on port-ins. A "port-in" is when an existing Section 8 voucher holder moves here from another Housing Authority. When someone ports-in to the City of Encinitas Housing Authority (EHA), the Housing Authority from which the person came is required to pay us a fee for administering their voucher. The Department of Housing and Urban Development (HUD) increased the admin. fee rates during FY 2015-16. Additionally, the regular EHA vouchers were higher than anticipated due to HUD's increased pro-ration and per unit rates. Expenditures are lower than projections due to a savings as a result of work done by Finance to prepare for the submission of the audited FDS to REAC. There were also savings on the transition costs from HAPPY to the new Housing Pro 9 software due to a sale at time of purchase. Debt-Finance expenditures were also less that projected due to the number of estimated port-outs (7) being less than actuals (2). A "port-out" is when an existing Section 8 voucher holder who lives in Encinitas takes their voucher and moves to another Housing Authority. When a voucher holder ports-out to another Housing Authority, we in-turn pay the other Housing Authority a fee for them to administer our voucher. The City incurred less of this administrative expense than predicted due to the number of port-outs being lower. Description Budget Actual Surplus/(Deficit) Section 8 Housing HAP- Fund 552 $14,960 Revenues 971,447 956,967 (14,480) Expenditures 986,500 957,050 29,451 Transfers Out- Operating - 11 (11) Actual revenues were lower than projected. This was due to the number of Encinitas vouchers being lower than predicted. In addition, HUD made four reconciliation adjustments to the amount of Housing Assistance Payments (HAP) made to the EHA throughout the year in order to transition EHA-held reserve funds back to HUD-held reserves as per HUD's cash management policy. These funds are still available to the EHA, however, they are now being held by HUD. Expenditures are slightly lower than projections due to the number of estimated port-outs (7) being less than actuals (2). Again, a "port-out" is when an existing Section 8 voucher holder who lives in Encinitas takes their voucher and moves to another Housing Authority. The HAP is paid for those port-outs to the Housing Authority that the voucher holder moves to. There was less of this HAP expense than predicted due to the number of port-outs being lower. 2016-10-19 Item 10D 33 of 53 ATTACHMENT 3a Explanation of Variances Between Budgeted & Actual Fund Balance - Other City Governmental Funds (Refer to Attachment 3) Other Proprietary Funds Continued Description Budget Actual Surplus/(Deficit) Pacific Pines Affordable Housing - Fund 561 $64,103 Revenues 219,342 221,908 2,566 Expenditures 221,879 160,342 61,537 Transfers In - Operating 13,327 13,327 - Revenue from earned interest came in higher than projected. In addition, reimbursement payments from a tenant-caused flood were received. Expenditures are lower due to a change in the property management contract. As a result of this change in property management, a decrease in the cost of maintenance, management fees, postage costs, and workers' compensation has been realized. Also only one new appliance has been purchased this fiscal year. Internal Service Funds Description Budget Actual Surplus/(Deficit) Self Insurance Program - Fund 601 $429,622 Revenues 1,005,687 1,432,815 427,128 Expenditures 2,395,050 2,392,556 2,494 Transfers In - Operating 894,257 894,257 - This fund tracks revenue and expenditures associated with claims, legal defense costs, insurance procurement, insurance dividends and safety programs. The large variance in revenue is the result of an insurance refund that was larger than anticipated and increased return premium dividends. Description Budget Actual Surplus/(Deficit) Wastewater Support - Fund 611 ($7,300) Revenues 1,044,337 984,255 (60,082) Expenditures 924,037 871,255 52,782 Transfers In - Operating - - - Transfers Out- Operating 113,000 113,000 This fund accounts for operational costs related to Wastewater Operations. The expenditures are allocated to CSD (Fund 501) and ESD (Fund 521) based on Wastewater efforts and benefits. The variance in expenditures is the result of savings in personnel due to a vacancy and new employees paid at lower steps than budgeted and reduced expenditures on vehicle and fleet equipment and repairs, fuel and field supplies. 2016-10-19 Item 10D 34 of 53 ATTACHMENT 3a Explanation of Variances Between Budgeted & Actual Fund Balance - Other City Governmental Funds (Refer to Attachment 3) Internal Service Funds Continued Description Budget Actual Surplus/(Deficit) PW Fleet Maintenance- Fund 621 ($30,752) Revenues 627,572 563,110 (64,462) Expenditures 596,820 563,110 33,710 Actual repair costs were less than anticipated due to lower major repair requirements fleet-wide. The cost for fire apparatus training has been deferred until delivered in 2017. Inter-fund revenues will match actual expenditures made at year-end for this fund, which is the result of an allocation from the General Fund. Description Budget Actual Surplus/(Deficit) PW Fleet Vehicle Replacement - Fund 622 $326,710 Revenues 10,000 175,247 165,247 Expenditures 328,000 166,537 161,463 Transfers In - Operating 142,053 142,053 - The savings in this fund is due to vehicle purchases delayed while completing the Alternative Fuel Assessment Study. A continuing appropriation of $160,000 was approved by Council on August 24, 2016 for the purchase of the following vehicles that were originally budgeted for FY 2015-16: 1 pick up, 2 hybrid SUVs, 1 van and 1 hybrid sedan. The variance in revenues is the result of year-end accounting entries totaling $166,497 to transfer the value of fixed assets previously recorded in General Fixed Assets account to this fund. Description Budget Actual Surplus/(Deficit) PW Machinery & Equipment Replacement - Fund 623 $135,476 Revenues 10,000 58,728 48,728 Expenditures 140,000 53,252 86,748 Transfers In - Operating 125,000 125,000 - Revenue is higher due to proceeds from sale of fixed assets. The appropriated expenditures for FY 2015-16 were $140,000. The City purchased four mobile lifts for the Fleet Division. The combined cost of all equipment for FY 2015-16 was $53,252, which was $16,748 less than budgeted. Additionally, water tender service bodies were not purchased this fiscal year, resulting in additional savings of $70,000 and a total savings of $86,748 in this fund. The variance in revenues is the result of year end accounting entries totaling $58,728 to transfer the value of fixed assets previously recorded in General Fixed Assets account to this fund. 2016-10-19 Item 10D 35 of 53 ATTACHMENT 3a Explanation of Variances Between Budgeted & Actual Fund Balance - Other City Governmental Funds (Refer to Attachment 3) Internal Service Funds Continued Description Budget Actual Surplus/(Deficit) PW Fire Apparatus Replacement - Fund 624 $349,607 Revenues 630,000 - (630,000) Expenditures 1,005,855 26,248 979,607 Transfers In - Operating 378,000 378,000 - Estimated revenue in this fund consisted entirely of lease proceeds to fund the purchase of a replacement fire pumper. The lease transaction will not occur until FY 2016-17. Expenditures were less than budget due to the delay to FY 2016-17 of the pumper and the reclass of the principle payment on the existing leases to the balance sheet. 2016-10-19 Item 10D 36 of 53 ATTACHMENT 4 Schedule A: Revised Budget Summary FY 2016-17 (Column 1) 2 4 5 6 9 10 11 Unassigned Approved Approved I nor und Inoitund I nor und Inoitund Current Unassigned Fund Revenue Operating Capital Transfers Transfers Transfers Transfers Year Projected Balance Projections Expenditures Expenditures In Out Debt Service Capital Summary Fund Balance Fund Name Fund 712016 .3-456..8 .2+9 Available Fund Balance 101 18,594,758 67,893,632 59,112,446 1,174,360 9,,728,739) (4,250,552) (12,762,997) 19,786,742) 8,808,016 Committed&Unspendable Fund Balance 101 1,109,425 - 1,109,425 Contingency Reserves(20%of Operating Expenditures) 101 11,822,489 - 11,822,489 Budget Slabil¢ation Reserve(2b of revenues) 101 1,357,873 - 1,357,873 Other Reserves 101 TOTAL GENERAL FUND 32,884,545 67,893,632 59,112,446 1174,360 ,728,739 4,250,552 12,762,997 ,786,742 23,097,803 Slate Gasoline Taxes 201 334,835 1,321,810 - - - (1,085,652) - (236,158) - 334,835 Slate Capital Grants 203 - 450,000 - - - - - (464,409) (14,409) - TransnetProgram(PropASelesTax) 211 - 5,337,000 - - - - - (5,137,000) 200,000 200,000 Coastal Zone Management Fund 212 689,190 315,274 226,547 - - - - (305,000) 9,10,273) 472,917 Federal Capital Grants 223 TOTAL INFRASTRUCTURE FUNDS 1,024,025 7,424,084 226,547 1,085,652 6,142,567 PC682 1,007,752 GRANTIFUNDS Slate Law Enforcement Grant 202 20,848 100,000 100,000 - - - - - - 20,848 Government Education Access 213 175,020 404,601 191,609 - - - - (336,570) (123,578) 51,442 Solid Waste,Recycling and HHW 214 900,150 411,125 493,904 - - - - - 182,779) 817,371 Asset FodeiWre 215 103,558 538 10,197 - - - - - 19,659) 93,899 Senior Nutrition Grant 221 - 83,000 122,443 - 46,539 - - - 7,096 7,096 Comm Gavel Block Grant(CDBG) 222 - 407,228 342,020 - 32,792 - - (98,000) - - HOMEEntitlementProgram 227 - - 4,980 - 4,980 - - - - - FederalLaWEnforoementGrant 228 - 10,000 10,000 - - - - - - - Donations&Contributions 229 128,690 111,000 245,590 - 75,000 - - - 159,590) 69,100 CSA17 Fire Operations 230 210625 210625 TOTAL GRANT FUNDS 1,538,891 1,527,492 1,520,743 159,311 434,570 68,510 1,270,381 DEVELOPMENT IMPACT FUNDS Park l mprovement Fees 231 930,634 151,460 - - - - - (857,940) 9,06,480) 224,154 Park Acquisition Fees 232 1,952,265 203,119 - - - - - (1,650,000) (1,446,881) 505,384 Traffic Mitigation Fees 233 594,099 218,093 - - - - - (545,000) (326,907) 267,192 RTCIP-(Regional Areoal System)Fee 234 767,816 158,702 - - - - - - 158,702 926,518 Open Space Acquisition Fees 235 128,153 34,049 - - - - - - 34,049 162,202 Recreational Trails Fees 236 38,469 6,531 - - - - - - 6,531 45,000 Community Facilities Fees 237 - 45,680 - - - (45,680) - - - - Fire Mitigation Fees 238 - 43,028 - - - (43,028) - - - - Flood Control Mitigation Fees 239 332,131 51,139 - - - - - (265,000) 9,13,861) 118,270 In Lieu Fees Curb Gutter Sidewalks 251 12,634 24 - - - - - - 24 12,658 In Lieu Fees Underground Utilities 252 8,209 1,885 - - - - - - 1,885 10,094 Affordable Housing 253 1376982 2000 2000 1378982 TOTAL DEVELOPMENT IMPACT FUNDS 6,141,392 1 915,710 08,708 3,317,940 ,490,938 3,650,454 MUNICIPAL IMPROVEMENT DISTRICTS Villonitas Road M I D. 291 252,599 11,760 21,607 - - - - - 19,847) 242,752 Cerro Street Ml D. 292 362,894 40,700 36,848 - - - - - 3,852 366,746 Village Park M I D. 293 135,316 33,010 47,182 - - - - - (14,172) 121,144 Wire Park MI D. 294 2,789 11,010 19,885 - 8,400 - - - (475) 2,314 Encinitas Lighting Landscape District 295 668,022 1,231,550 1,397,232 - - - - (60,000) 9,25,682) 442,340 Encinitas Ranch Lighting Landscape 297 1299778 622620 573237 0000 0617 1279161 TOTAL MUNICIPAL IMPROVEMENT DISTRICT FUNDS 2,721,398 1,950,650 2,095,991 8,400 130,000 66,941 2,454,457 DEBT SERVICE FUNDS Debt Service Fund 301 504,199 150 480,918 - - - 480,768 - 504,199 Encinitas Public Finance Authority 302 2,069,993 37,240 4,414,236 3,769,784 gV07,212 1,462,781 TOTAL DEBT SERVICE FUNDS 2574192 37390 4895154 4250552 1307 212 1966980 CAPITAL IMPROVEMENT FUNDS Capital Project Fund 401 - - - 22,788,074 - - - 22,788,074 - - Facility Maintenance Fund 403 217,441 616,000 1,000,000 384,000 601,441 TOTAL CAPITAL IMPROVEMENT FUNDS 217,441 23,404,074 1,000,000 22,788,074 384,000 601,441 CARDIFF SANITARY DIVISION FUNDS Operations 511 3,411,061 4,953,152 3,592,338 - - - - (1,629,784) 9,68,970) 3,142,091 Capital Replacement 512 (1180,502) - - 1,280,010 - - - 1,629,784 349,774 1830,728) Capital Expansion 513 811,146 51,255 51,255 862,401 TOTAL CSD FUNDS 3,041,705 5,004,407 3,592,338 1,280,010 132,059 3,173,764 ENCINITAS SANITARY DIVISION FUNDS Operations 521 1,766,632 2,727,121 1,533,264 - - - - (1,427,152) 9,33,295) 1,533,337 Capital Replacement 522 4,137,530 - - 1,344,622 - - - 1,427,152 82,530 4,220,060 Capital Expansion 523 2319846 72360 - - - - - - 72360 2392206 TOTAL ESD FUNDS 8,224,008 2,799,48 OTHER PROPRIETARY FUNDS Section 8 Housing Armin 551 40,330 220,200 273,022 -IL - - 3,539 43,869 Section 8 Housing HAP 552 7,017 965,266 987,300 - - - 9,2,034) (15,017) Pacific Pines Affordable Housing 561 1,551,091 224,342 228,916 - - - 9,087 1,560,178 Recreation Programs' 571 - - - -Jr Lifeguard Program' 572 TOTAL OTHER PROPRIETARY FUNDS 1598438 1409808 1489238 408 1589030 2016-10-19 Item 10D 37 of 53 ATTACHMENT 4 Schedule A: Revised Budget Summary FY 2016-17 (Column 1) 2 4 5 6 9 10 11 Unassigned Approved Approved I nor tund Imeitund I nor tund Imeitund Current Unassigned Fund Revenue Operating Capital Transfers Transfers Transfers Transfers Year Projected Balance Projections Expenditures Expenditures In Out Debt Service Capital Summery Fund Balance Fund Name Fund 71l2O16 ,3 4 5S 8 .2+9 INTERNAL SERVICE FUNDS Self Insurance Fund 601 2,785,763 1,157,187 2,165,193 - 988,006 - - - Q0,000) 2,765,763 Wastewater Suppod 611 - 1,046,827 933,827 - - (113,000) - - - - Fleet Maintenance 621 - 597,169 597,169 - - - - - -Vehicle Replacement 622 880,072 10,000 140,000 - 113,000 - - - (17,000) 863,072 Mach Equipment Replacement 623 1,284,106 10,000 375,000 - 125,000 - - - Q40,000) 1,044,106 Fire Apparatus Replacement 624 1,457,802 450,356 378,000 2,356 1,385,446 TOTAL INTERNAL SERVICE FUNDS 6407743 2821183 4661545 1604006 113000 49356 6058387 TOTAL ALL FUNDS 1 66,373,778 1 91,783,837 1 79,127,266 1 26,028,706 1 4,016,099 4,016,099 3,372,135 53,016,052 * Funds 571 and 572 were merged Into the General Fund(101)beginning In FV 2015-16, 2016-10-19 Item 10D 38 of 53 ATTACHMENTS FY 2015-16 YTD Capital Improvement Project Status Report(End Of Year) IFProject Proect Title WP/CIP Responsible No. Department to Date Budget as of 0613D/2616 Project to Date Expenditures as of 6613672616 Transfers or Returns Remaining Balanceasof 6613D72616 Anticipated Completion Date '.(Morth-Year); Status DRAINAGE PROJECTS 1 IStGrm Drain Repair CD05E I PW/ENG 2.271.001 1.923.874 (110.000) 237.127 Ongoing On-going Master Project. Transfer$110.000 to CX16E. 2 El Camino Real Channel Storm Drain Repairs/Improvements CD06D PW/ENG 2.070,748 1,718.466 (53,425) 298.857 Sep-16 The construction is completed. The 90 day monitoring period will be completed by the end of September. Project also requires a 5 year monitoring period. 3 (229)Manchester Ave@ MiraCosta Drainage Improvements CD07C PW/ENG 56.902 0 0 56.902 N/A Belmont Contribution. 4 5 Y Habitat-Biological& Monitoring CD17B PW/ENG 0 0 53.425 53.425 Oct-21 The maintenance and monitoring of the El Camino Real Channel Storm Drain is scheduled to begin in October 2016 and it is for 5 years. Transfer from CD06D. Category Total 4,398,651 3,642,346 110,000 646,311 WASTEWATER PROJECTS CARDIFF SANITARY DIVISION'. 5 CSD Collection System Rehab CC04E CSD 3.080.469 377.882 0 2.702.587 Ongoing Dudek awarded design contract June 2016.Project currently in design. 6 Olivenhain Trunk Improvements CC04J CSD 6.123.702 1.096.525 0 5.027.177 Dec-18 EIR finished up going through regulatory agency review and public review. Consuftant currently incorporating comments into EIR.Plans are 30%complete. Working with several residents to obtain sewer access easements from them.Project out to bid in April 2017. 7 Lone Jack&Somerset Main Replacement CC07B CSD 1.793.280 9.500 0 1,783,780 Dec-18 Lone Jack Sewer Replacement part of Olivenhain Trunk Sewer Project which goes out to bid April 2017. Desi n on Somerset to start in 2017. 8 Coast Blvd Pump Station Upgrades CC14B CSD 1.000.000 343.728 0 656,272 Apr-17 Construction to start after Labor Day. Construction anticipated to be completed by April 2017. 9 SEJPA Plant Improvements CC16A CSD 719.459 504.761 0 214.698 Ongoing Annual contribution to SEJPA capital improvement program. 16 Sewer Master Plan U ate CC16B CSD 60.000 0 0 60.000 Jun-18 Reserve fundin for next Sewer Master Plan Update-anticipate FY 2018. Category Total 12,776,916 2,332,396 0 10,444,514 WASTEWATER PROJECTS ENCINITAS SANITARY DIVISION 11 Batiquitos 2004 Pump Station Improvements CE04A ESD 2.559.020 2.561.177 0 (2.157) Ongoing Annual contribution to LW D capital improvements at Batiquitos pump station. 12 Collection System Rehabilitation CE04H ESD 1.587.685 395.884 0 1,191,801 Ongoing Dudek awarded design contract June 2016.Project currently in design. 13 Master Plan Implementation CE16A ESD 60.000 0 0 60.000 Jun-18 Reserve funding for next Sewer Master Plan Update-anticipate FY 2018. 14 Encina Plant Im rovement CE16B ESD 1.037.971 400.913 0 637.058 On om Annual contribution to EWA capital improvement prGgram. Category Total 5,244,676 3,357,973 0 1,886,703 PUBLIC FACILITIES PROJECTS 15 Civic Center Improvements CF15A PW/FACILITIES 1.836.675 1.680.744 0 155.931 Jul-16 Civic Center Sewer Rehabilitation construction completed July 2016. 16 Library Community Room Remodel CF16C CM/ARTS 50.000 667 0 49.333 Jun-16 Double set of blinds being replaced and a motorized system to be installed. In the formal bid mcess currently. Category Total 1,886,675 1,681,411 0 205,264 2016-10-19 Item 10D 39 of 53 ATTACHMENT FY 2015-16 YTD Capital Improvement Project Status Report(End Of Year) Project to Date Project to Date Remaining Anticipated WP/CIP Responsible Budget as of Expenaituresasof Transfers Baianceasof GomptaGon Date Proect Title No. Department 66736/2616 6613672616 or Returns 667 367 2 61 6 '.(Momth-Year); Status PARKS&BEACHES PROJECTS 17 Recreation Trails Development CP11F PARKS&REC 552.636 542.883 0 9.753 TED Upon completion of the Active Transportation Plan and Parks Master Plan,potential Fund trail development projects will be identified.According to the Trails Master Plan,there are 80 miles of trails and 40.5 miles are currently developed.In addition,the recreational trails master plan is being considered as part of the parks master plan. 18 Park Improvement Projects CP04G PARKS&REC 1.505.342 1270.713 0 234.629 Ongoing The Parks and Recreation Department identifies improvement projects for park and recreational facilities on an annual basis,funded by revenue from cell tower lease agreements. Projects may include,but are not limited to,the replacement of various park/beach/trail amenities and rehabilitation of existing facilities/amenities. 19 Habitat/Open Space Acquisition CP05A PLANNING& 395.000 6.932 0 388.069 Ongoing This project involves the acquisition and preservation of habitat/open space parcels BUILDING from willing sellers in support of the approved SANDAG Multiple Habitat Conservation Program(MHCP).Storm Water/Watershed Management Program and habitat preservation and open space goals. The City will utilize local funds to leverage federal and state grants and/or any other opportunities that may arise. (*TEA Grant is no longer available to City$134242-Augmentation form was forwarded to Finance on 3/25/15) The City seeks to establish a balance between new development and the maintenance and preservation of these valuable environmentally sensitive habitat and open space resources. Planning requests to move project to Parks&Recreation Dept.to monitor,budget,etc. 26 Encinitas Community Park CP13A PARKS&REC 19.540.388 18.400.815 0 1,139,573 Complete Encinitas Community Park is finished;however,there are pending claims that need Construction Phase to be resolved priGr to ciGsinq the prG'ect. 21 Standard Pacific Park Site CP14A PARKS&REC 212.060 0 0 212.060 TED Funding for the design has been approved as part of the FY 2016-17 budget. This Design additional funding fully funds the design and development of this project. It is anticipated the 3.14 acre park will include facilities and equipment found at neighborhood parks.The type of facilities to be included at the site will be determined during the planning and design process,including community workshops. 22 Beacon's Beach Access CP14B PW/ENG 100.000 71.834 0 28.166 TED An Updated Geotechnical Feasibility Study for Beacon's Beach Access was completed on November 21,2014. The Final Report was sent to the California Coastal Commission(CCC)staff to review. Preliminarily.CCC staff has concerns and will not support the preferred method of stabilization. The City.CCC staff and CA State Parks are working to identify a method of stabilization amenable to the CCC and CA State Parks in FY 15/16. On August 8.2016,staff received a draft uprush study from Moffat Nichol. The wave uprush study is required to support the acquisition of a coastal development permit. It is anticipated that the study will take 2 months to complete from the notice to proceed. Anticipate presenting the uprush study to Coastal Commission staff in September for comment. 23 MLB Marine Safety CP14C ENG/MARINE 3.100.000 207.454 0 2.892.546 May-17 Request for Bids advertised August 5.2016 and bids are due September 8.2016. Headquarters Rebuild SAFETY Construction is anticipated to begin in October 2016. 24 ADA Parking Lot Upgrades CP15B PARKS&REC 40.000 0 0 40.000 TED On September 11.2013,the City adopted Resolution 2013-41,the Transition and Self Evaluation Plans Under the Americans with Disabilities Act(ADA)and Section 504 of the Rehabilitation Act of 1973,and directed staff to complete the funded CIP projects as previously approved by the City Council at the June 12.2013 meeting. Item 820 of the Transition Plan identifies several City parking lots in need of 2016-10-19 Item 10D 40 of 53 ATTACHMENT FY 2015-16 YTD Capital Improvement Project Status Report(End Of Year) Project to Date Project to Date Remaining Anticipated WP/CIP Responsible Budget as of Expenaituresasof Transfers Baianceasof ComptaGon Date Proect Title No. Department 66736/2616 6613672616 or Returns 667 367 2 61 6 '.(Morth-Year); Status PARKS&BEACHES PROJECTS Continued 25 Dune Restoration CP16A PW/ENG 150.000 121.184 0 28.816 FY 2018 The conceptuaVfeasibility study is complete.The MND is final. Working on permit approvals. Submitted the Major Use Permit application to Planning Department on Sept 16th.2016. On October 12.2016 going to Council to seek approval for the engineering and design grant from SCC as well as an increase for the site specific modeling and additional permitting. The total budget will be$494.500. Negotiating a revetment memo with Coastal Commission. 26 Leo Mullen Artificial Turf and CP16B PW/ENG 1.177.600 80.896 35.000 1,131,704 Summer 2016 This project involves removal of the existing turf and installation of synthetic turf and Lighting conduit on the soccer field. The project will be substantially completed by September 6.2016. Category Total 26,773,626 26,762,769 35,666 6,165,317 '.STREETS&ROADS PROJECTS 27 Safe Rte.2 Schools Program CS01 E PW/ENG 1.731.932 1.189.129 (170.000) 372.803 Ongoing Master Program-ongoing. (City) 28 ITraffic Safety and Calming CS02F I PW/ENG 176.165 155.921 0 20.244 Ongoing Master Program-ongoing. 29 Traffic Signal Modifications CS02G PW/ENG 573.788 536.120 0 37.668 Ongoing Master Program-ongoing. 36 1-5 lnterchg @ Encinitas Blvd CSO4B PW/ENG 1.655.000 1.541,868 0 113,132 Complete Caltrans has approved the Project Study Report. Project will be closed after final invoice is submitted. 31 No.Coast Hwy 101 Streetscape CSO4D PW/ENG 3.158.546 1.964.912 0 1,193,634 Fall 2019 In design review and environmental documentation underway. Council approved phasing and design modifications,and funding for final design in June 2016. Anticipate releasing the draft EIR for public review in October 2016. 32 Santa Fe Dr Improvements CS07B PW/ENG 2.957.305 1.725.134 0 1.232.171 Spring 2017 In construction. 33 Devonshire Dr Traffic Calming CS10G PW/ENG 125.000 25.059 0 99.941 Ongoing Master Project. 34 La Costa Avenue Improvements CS11 C PW/ENG 1.475.000 71,114 0 1,403,886 TED Traffic study is being revised to reflect potential La Costa Avenue at Highway 101 modifications. Project scopewill be determined with on-going meetings with the City of Carlsbad. 35 Enc Comm.Park CS12E PW/ENG 38.000 0 0 38.000 TED City's financial contribution for traffic impacts. Mitigation/Santa Fe @ Scripps 36 ECP Offsite Improvements CS13C PW/ENG 750.000 563.839 0 186.161 TED Master Project for future traffic mitigation costs. 37 Encinitas Blvd SR2S CS13E PW/ENG 663.908 622.721 0 41.187 Complete Construction is complete. Awaiting final invoice. Improvements 38 Cottonwood Creek Watershed CS14D PW/ENG 242.460 242.460 0 0 Complete Study was presented to Council in May 2015.The final invoice was submitted to the LID Retrofit Plan State Water Resources Control Board in July 2015. Project completion form submitted on 10-21-2015. 39 Upgrade Traffic Signals-El CS14E PW/ENG 411.100 59.920 0 351.180 Dec-16 Council authorized the contract award in January 2016. Project is scheduled to be Camino Real.Etc. completed by December 2016. 46 Upgrade Traffic Signals- CS14F PW/ENG 551.700 67.960 0 483.740 Jan-17 Council authorized the contract award in January 2016. Project is scheduled to be Leucadia Blvd,Etc. completed by December 2016. 41 Urania Ave Neighborhood Traffic CS14G PW/ENG 128.000 22.819 0 105.181 TED Design underway. Calming 42 South Coast Hwyl 01 Sidewalk CS15C PW/ENG 100.000 12.915 0 87.085 Summer 2017 Alternative designs presented to council in June 2016.Final design to be completed Improvements by December 2016. 43 Saxony Rd Traffic CS15E PW/ENG 175.000 88.964 0 86.036 Aug-16 Construction will be complete in August 2016 Safe /Calmin 44 FY2015-16 Annual Street CS16A PW/ENG 3.000.000 2.593.469 351.409 757.940 Aug-16 Construction will be completed in August 2016. Overla 45 ADA Curb Ramp Project CS16C PW/ENG 50.000 0 0 50.000 Ongoing Master Project. Transition Plan Com Iiance 2016-10-19 Item 10D 41 of 53 ATTACHMENT FY 2015-16 YTD Capital Improvement Project Status Report(End Of Year) IFProject to Date Project to Date Remaining Anticipated WP/CIP Responsible Budget as of Expenditures as of Transfers Balance as of Completion Date Proect Title No. Department 06730/2616 6613672616 or Returns 667 307 2 61 6 '.(Morth-Year); Status STREETS&ROADS PROJECTS Continued '.'. 46 Paul Ecke Central Improvements CS16D PW/ENG 150.000 27.250 0 122.750 Aug-16 Speed Feedback Signs and Rectangular Rapid Flashing Beacons were installed. The sidewalk will be cum fete in August 2016 47 Montgomery Ave At-Grade CS16E PW/ENG 626.025 189.167 0 436.858 Summer 2019 Preliminary Design alternative are complete. Wayside Horn demonstration is Pedestrian Rail CrGssinq tentatively scheduled for late September 2016. 48 El Portal Ped/Bike Underpass CS16F PW/ENG 5.395.000 0 0 5.395.000 Fall 2018 Design RFP advertised July 14.2016. Proposals due Sept.8.2016. Anticipate Pus act awarding the design contract in October 2016. 49 Real Road West Sidewalks CS16G PW/ENG 01 3.830 170.000 166.170 Dec-16 RFP released August 24,2016. Category Total 24,133,929 11,764,569 351,469 12,786,769 .STORM RELATED PROJECTS'- 56 Emergency Repair Project- CX11 F PW/ENG 872.746 782.376 0 90.370 Complete Project will be complete in September 2016. Awaiting grant reimbursement. Highway 101 South 51 Emergency Repair Project- CX16E PW/ENG 0 9.876 110.000 100.124 Jul-18 All repairs including temporary irrigation were completed by March 2016. The city Ponto Storm Drain received a coastal development permit from Carlsbad. The permit requires a mximatel 2 ears of monitoring. 52 Emergency Repair Project-Hwy CX16F PW/ENG 35.000 0 0 35.000 Jul-21 This is the five year monitoring associated with Project CX11 F. It is anticipated that 101 Monitoring CX11 F will be completed in Sept.2016 and the five year monitoring will be completed in 2021. Category Total 967,746 792,252 116,666 225,494 ' .FACILITY MAINTENANCE PROJECTS 403 Fund 53 Civic Center Improvements CF16A PW/ENG 1.035.000 44.502 0 990.498 Jun-17 Energy-efficient shades complete. Sewer Rehab completed in FY2015-16. In FY 2016-17,upcoming project to include the fire sprinker system replacement,the environmental controls replacement,exterior painting and energy efficiency improvements. 54 Fire Stations Improvements CF16B PW/ENG 123.000 51.502 0 71,498 Ongoing Garage door replacement(stations 1 and 4)and window replacement(station 1)are complete.In FY 2016-17,station 1 will be evaluated to determine the scope of repairs and/or rehab and at station 4 wall and fIGGrinq rehabilitation. 55 PW Facility Improvements CF16D PW/ENG 224.000 54.431 0 169.569 TED LED lighting retrofit and phase one of electric/roofing upgrades complete. Upcoming in FY 2016-17 to include roof and carpet replacement. 56 ADA Facilities Compliance CF16E PW/ENG 20.000 0 0 20.000 Ongoing Used for emergency ADA projects that are not in the City's current ADA Transition Plan.Anticipate using some of the funds in FY 17 for a consultant study to verify compliance with Transition plan and find any additional areas that need addressing. 57 Library Improvements CF16F PW/ENG 37.000 9.786 0 27,214 Dec-16 Security upgrades complete.Upcoming in FY 2016-17,inlcudes replacement of patio furniture and community room carpet. 58 Senior/Community Center Paint CF16G PW/ENG 130.000 0 0 130.000 Fall 2016 Preparing bidding documents for notice. and Carpet Category Total 1,569,000 160,222 0 1,408,778 CONSULTANT SERVICES&STUDIES (WORK PROJECTS) 59 ACOE Shoreline Protection WB06A PW/ENG 1.420.951 1.167.034 0 253.917 Nov-16 Remaining items include: Finalizing Chief's Report.Negotiating for Pre-Construction. Study Engineering and Design(PED.) OMB is still reviewing the Chief's Report. Once the PED Agreement is approved this project will be closed and the PED will be included in the Coastal Storm Damage Reduction Project(WB16C). 2016-10-19 Item 10D 42 of 53 ATTACHMENT FY 2015-16 YTD Capital Improvement Project Status Report(End Of Year) Project to Date Project to Date Remaining Anticipated WP/CIP Responsible Budget as of Expenaituresasof Transfers Baianceasof GomptaGon Date o Title No. Department 6613D/2616 6613672616 or Returns 6613D72616 '.(Morth-Year); Status 66 SCOUP-Sand Compatibility WB08C PW/ENG 537.331 478.506 0 58.825 Ongoing Sand importing and winter berming to begin in September. Working with KSL to Opportunistic Use Program obtain 45.000 cy of sand from hotel development. Conducting Fall 2016 Sand Transact Monitoring Program. At the direction of Congressman Issa and Mayor Gaspar,developing a north county coastal collaborative to cooperatively dredge the Oceanside harbor to the maximum extent every year. Meeting with USAGE and 2016-10-19 Item 10D 43 of 53 ATTACHMENT FY 2015-16 YTD Capital Improvement Project Status Report(End Of Year) Project to Date Project to Date Remaining Anticipated WP/CIP Responsible Budget as of Expenditures as of Transfers Balance as of Completion Date Proect Title No. Department 66736/2616 6613672616 or Returns 6613WW16 '.(Momth-Year); Status CONSULTANT SERVICES&STUDIES (WORK PROJECTS), Continued 61 T Compliance Program WB11A PW/ENG 625.218 174.351 0 450.867 Ongoing The Carlsbad Watershed Water Quality Improvement Program(WQIP)draft is complete and awaiting adoption by the Regional Water Quality Control Board. Approval is anticipated by December 2016. Once the W QIP is approved by the Board the strategies in the WQIP will be implemented. 62 Beach Habitat Study WB16A PW/ENG 150.000 0 0 150.000 Dec-16 This is a required survey by the Coastal Commission and the ACOE for the SCOUP (W B08C)and the Coastal Storm Damage Reduction Project(W B16C). Duets upcoming projects,the beach habitat study will begin in the Fall/Winter 2016. Develcuping the RFP. 63 Enhancement of Native Habitats WB16B PW/ENG 206.393 58.842 0 147.551 Jul-21 This a 5 year SEP project with the San Elijo Lagoon Conservancy.Project Year 1 in San Elijo Lagoon Ecological was completed as of September 30,2016..Approximately 10.5 acres of invasive Reserve Project vegetation removal and approximately 2 acres of revegetation of the San Elijo La oon Ecolo ical Preserve was completed in Project Year 1. 64 Coastal Storm Damage WB16C PW/ENG 450.000 0 0 450.000 Ongoing Waiting for Congress to sign the Appropriations bill in November which will include Reduction Project Federal funds to initiate PED support.Assuming the Project receives FY2016-17 Work Plan funds then the Design Agreement would be prepared in March or April 2017. The USAGE will request funds from the Cities by September 2017. The Project PED phase is anticipated to last two years. Requested an extension of the Grant from DEW for an additional two years. 65 GIs Basemap Updates and W C01 A GIs 678.600 631.263 0 47.337 Ortho:ongoing An ortho(i.e.aerial photo)project with a regional consortium is to be completed Enhancements Easements:TED approximately every 2-3 years. The next project being planned has a tentative flight date of late February/early March 2017. In addition to orthophotos.Encinitas,along with other regional partners,can acquire oblique imagery(bird's eye view)which has many important and relevant uses for Fire.Cade,and Planning. The regional agency leading the effort(SANGIS)will be asking for commitments from partner agencies by October 2016. There were approximately 689 documents with easements to be mapped when this project resumed(e.g.new resource was assigned)in late February 2016. Since then.41 complex and detailed documents have been reviewed and all easements found thereon have been captured,documented,and quality controlled. If current resource levels are sustained(one part time resource)and the project continues to be funded,estimated completion remains several years out. 66 Open Space Mgmt.Plan W C08K PLANNING& 74.499 64.424 0 10.075 Ongoing As a component of the Multiple Habitat Conservation Program(MHCP)Subarea Plan BUILDING and to ultimately receive authorization from the Wildlife Agencies to implement Encinitas'habitat management plan,the City began preparation of an Open Space Management Plan(OSMP)in 2008.The OSMPwill help complete the Encinitas Subarea Plan and permitting process by identifying specifically which lands will be monitored and managed,how they will be managed,and the related costs. No future funding is requested. Of the$10.075 remaining.$576.40 is general fund money. The other$9.499.30 is the remaining balance of a NCCP Planning grant from U.S. Fish and Wildlife Service. Pending the outcome of the Encinitas Stewardship Program(aka:Early MHCP Implementation program-W C11A).the next step is to report to Council to provide more information on the OSM P. 67 Citywide Flood and Channel WC09D PW/ENV 225.000 177.174 0 47.827 FY 2018 City pursuing a citywide programmatic permit for ongoing maintenance activities of Maintenance Permitting stormwater and flood control systems. Phase 1 -Identification and validation of city- Program owned facilities has been completed. Coordination with Resource Agencies is tanned for Phase 2. 68 Technology Replacement W C10A IT/G IS 1.544.099 1.332.265 0 211.834 Ongoing This project includes replacement of end-of-life network,server and storage Project equipment;audio visual upgrades to conference rooms,data backup/recovery. Laserfiche upgrade,website redesign and bid management implementation. 2016-10-19 Item 10D 44 of 53 ATTACHMENT FY 2015-16 YTD Capital Improvement Project Status Report(End Of Year) Project to Date Project to Date Remaining Anticipated WP/CIP Responsible Budget as of Expenditures as of Transfers Balance as of Completion Date Proect Title No. Department 66736/2616 6613672616 or Returns 6613WW16 '.(Momth-Year); Status CONSULTANT SERVICES&STUDIES (WORK PROJECTS), Continued 69 Fees and Other Studies W C10B FINANCE 199.060 140.045 0 59.015 Ongoing Cost Allocation.Development Fees Study and Mitigation Fees Study complete. PrGceedin,q with STVR Enforcement Project. 76 Citywide Landscape&Lighting WC10C PW/ENG 200.000 56.124 0 143.876 On-Hold Consutant prepared draft report of Preliminary Analysis of Assessments. Project on District Prop 218 Ballot hold-determination on which streets are city's responsibility for tree maintenance& otential streetlight conversions. 71 Encinitas Habitat Stewardship W C11 A PLANNING& 217.941 110.207 0 107.734 Ongoing Staff retained a biological firm(Dudek)to complete an initial assessment report to Program(Early Mufti-Habitat BUILDING help prioritize properties/projects for cleanup of City owned habitat property.The Consery Plan Implementation) initial assessment report was presented to Council in September 2015. Council directed further public outreach as well as Environmental Commission(EC)review. EC reviewed report on 1/14/16 and established a subcommittee to further their review. The EC Subcommittee is completing their review of the report,and will present their recommendations to the EC for final consideration and recommendation to Council. This project to stay open with remaining funds. Beginning in FY15/16. funds for the Stewardship Program are recurring and included in the Planning& Building operating budget($62.600). On-going clean-up work efforts will be transitioned to the Parks&Rec division as part of their regular operations. 72 Governmental/Educational WC12C IT 1.483.368 319.422 (23.800) 1,140,146 Ongoing This project includes audio-visual upgrades to public meeting rooms at City Access Project-Equipment Hall/Community Center.Government channel programming/Video library and build- Update out of the City I-Net infrastructure. 73 Safe Funding WC13B PW/ENG 222.446 105.667 0 116.779 Dec-16 The furnishings and equipment for the Traffic Operations Center were installed in Fall 2015. The communications equipment will be ordered and installed by December 2016. 74 Cityworks Server W C14A GIs 108.000 74.778 0 33,222 Jun-17 Facilities in Cityworks and CCTV(i.e.sewer pipe video)integration with Cityworks for Wastewater have funding allocated,and have been placed on the IT/GIS work plan for FY16/FY17. Facilities in Cityworks is currently well underway and the CCTV integration project will begin in September 2016. Completion of both projects is expected by the end of fiscal year 2016-17 or sooner. 75 Housing Element Update WC14B PLANNING& 1.159.436 975.139 0 184,297 Nov-16 To make adequate provisionsfor the housing needs of all income levels,a BUILDING jurisdiction must identify adequate sites with the appropriate zoning in place. Where the element does not demonstrate appropriately zoned sites sufficient to accommodate the regional housing need(RHNA)by income level,a program must be included to identify sites that can be developed within the planning period. The project will rely on some of the efforts already completed as part of the Comprehensive General Plan Update as well as recent Council direction related to the dispersal of housing and pursuit of the Housing Element Update. Council approved final phases of public engagement in Feb.2016. In March.Council awarded contract to Carrell for ballot prep including strategy and polling,and Nossaman for special legal counsel regarding ballot procedures. In June 2016 Council unanimously approved the Housing Element and agreed to place it on the Nov.8.2016 ballot. Next step is ballot prep. 76 Rail Corridor Vision W C15A PLANNING& 227.500 1.470 0 226.030 May-17 MOU approved by City Council on April 8.2015. Catrans Grant awarded($175K)in BUILDING March 2015. Caltrans has approved scope of work. Parsons Brinckerhoff was selected as the consultant. Project related work was incorporated into a consolidated study approach called the"Coastal Mobility and Livability Study". A public participation plan was endorsed by Council. A Working Group was created and the first kick-off meeting was held. A W ayside Horn Test will be held in September 2016. 77 Active Transportation Plan W C15B PLANNING& 75.000 0 0 75.000 Spring 2017 Contract has been awarded to KTU+A. Project related work was incorporated into a BUILDING consolidated study approach called the"Coastal Mobility and Livability Study". A public participation plan was endorsed by Council. A Working Group was created and the first kick-off meeting was held. 2016-10-19 Item 10D 45 of 53 ATTACHMENT FY 2015-16 YTD Capital Improvement Project Status Report(End Of Year) Project to Date Project to Date Remaining Anticipated WP/CIP Responsible Budget as of Expenaituresasof Transfers Balanceasof GomptaGon Date Proect Title No. Department 66736/2616 6613672616 or Returns 6613WW16 '.(Momth-Year); Status CONSULTANT SERVICES&STUDIES (WORK PROJECTS), Continued 78 Comprehensive Parking Study WC15C PLANNING& 50.000 0 0 50.000 Dec-16 An additional appropriation of$25.000 was approved by Council on 7/13/16 to BUILDING authorize the full parking study with adopted resolution. Chen Ryan has been selected. Project related work was incorporated into a consolidated study approach called the"Coastal Mobility and Livability Study".Summer counts were recently completed August 2016. A public participation plan was endorsed by Council. A Working Group was created and the first kick-off meeting was held. Surveys should be conducted starting October 2016,and then will be followed up by public workshops scheduled for November and December 2016. 79 Urban Agriculture Ordinance WC15D PLANNING& 50.000 796 0 49,204 Aug-16 Direction and funding was given in May 2014 for staff to develop an Urban BUILDING Agriculture Ordinance that removes unnecessary regulations,without jeopardizing overall quality of life.Direction was also given to develop standards for AG Tourism. community gardens,farmers markets,goats,roosters/hens.and reduced setbacks for bees. Project went to Council on 8/20/15 and the Planning Commission made a recommendation that the Council approve the Ordinance with suggested edits on 3/31/16.Council approved the Ordinance on May 11.2016 and it was adopted on May 25,2016. Coastal Commission approved the Ordinance on 8/11/2016. Funding should remain until mid-year FY 2016-17 to ensure no additional project related costs are incurred. 86 Update Inclusionary Ordinance W C15E PLANNING& 50.000 8,290 0 41.711 Fall 2017 Direction and funding was given in May 2014 for staff to update the City's BUILDING Inclusionary Housing Ordinance to better address the need for affordable units reserved in new development projects. Staff presented a draft ordinance to Council in September 2015 at which time staff was directed to hold a workshop to further vet the Inclusionary and Affordable Housing issue. The$50.000 was originally allocated to cover consultant costs,which will largely include outside legal counsel. Actual costs may vary depending upon the ultimate scale and scope of the ordinance. The update of the Inclusionary Ordinance is included as part of the Housing Element Update. Discussions with Council.Planning Commission,and stakeholders on affordable housing programs will occur at a future date. 81 Arts Master Plan W C15G CM/ARTS 80.000 0 0 80.000 Mar-17 CFO issued in July to select a consultant for this project. Council increased the ro'ect budget to$80.000 in June 2015. 82 Alternative Fuel Study for City WC15H PW 41.925 39.928 0 1.997 Oct-16 Complete a comprehensive fleet study to ascertain the feasibility of converting the Fleet City's fleet to alternative fuels.Issue RFP and receive report.Council appropriated $10k for the project,actual project cost est.$40k.Council approved additional funding.Final Report-May 2016.Going to Council in October 2016. 83 Enterprise Workflow WC16A IT/GIS 130.411 223.413 252.605 159.603 Jun-17 EnerGov Phase 2—This phase will build upon the customer service improvements Management(EnerGGv) and underlying core technology implemented in EnerGov Phase 1.Phase 2will expand EnerGov functionality.(to include permitting.inspections,and mobile)for the following departments:Planning.Building,Cade Enforcement.Fire Prevention,and Public Works Engineering.Additionally.Phase 2 will include new customer facing self- service features,such as electronic plan submittal,online inspection scheduling,and real time project status.Current project focus includes SeeClickFix.(report a problem with smart phone),review and modification of Regulatory Permits(formerly known as City Clerk Permits),configuration of Preplan Plan Case and a software upgrade from 2016.1 to 2016.2. 2016-10-19 Item 10D 46 of 53 ATTACHMENT FY 2015-16 YTD Capital Improvement Project Status Report(End Of Year) Project to Date Project to Date Remaining Anticipated WP/CIP Responsible Budget as of Expenaituresasof Transfers Balanceasof GomptaGon Date Proect Title No. Department 66736/2616 6613672616 or Returns 6613WW16 '.(Momth-Year); Status CONSULTANT SERVICES&STUDIES (WORK PROJECTS), Continued 84 Mobile Workforce WC16C IT/GIS 35.000 27.508 0 7.492 Ongoing This project consolidates mobile hardware(primarily iPads)and related peripherals (i.e.cases,cords,printers,etc.)for all City departments. This will allow relevant staff to access mobile applications applicable to their duties and related to one or more of the City's business systems which include but are not limited to:enterprise workflow management(EnerGov).work order/inspection management,and data collection/updates on City-owned or maintained assets and infrastructure. As of this report,several divisions in Public W arks use iPads in the field to review/update CIS data,and/or create and complete Cityworks work orders/inspections. In addition.Fire Prevention is now managing all aspects of their annual fire clearance inspections in the EnerGov system,including conducting inspections using iG Inspect on the iPads. The use of the iPad in the field provides fire prevention staff access to a wealth of information on businesses and property details stored in the EnerGov back office system. Additional field solution deployments/upgrades are planned for several other divisions. 85 Circulation Element of GP WC16D PLANNING& 0 0 250.000 250.000 43252 Funding transferred here from Roadway Master Plan project(WC16B). The Coastal BUILDING Mobility and Livability Study will inform the preparation of the Circulation Element Update of the General Plan. Next step developing an RFP.which will begin in 2017. 86 Facade Improvement Program WC97F CM 200.000 165.275 0 34.725 Ongoing The remaining balance has not changed since June 30,2016. A number of strip mall projects in the queue will soon deplete all available funding. In 2014,this fund was replenished by the budgetary savings from FY 13/14. Staff recommends that budgetary savings from FY 15/16 be used to again fund the Facade Grant Program. 87 Cottonwood Creek Runoff Plan WD02A PW/ENG 41.575 40.144 0 1.431 TED Grant(settlement)funded project awarded by the RWQCB toaddress water quality issues associated with Cottonwood Creek. Remaining funding could be used for education and outreach related to PrGp 84 pus acts. 88 South Leucadia/Vulcan Ave W D16A PW/ENG 75.000 20.790 0 54,210 TED Preliminary Low Impact Development(LID)study completed in September 2015. Storm Drain Project Proposals for project design were received on Sept 15.2016. Design work to be completed by end of 2017. Construction will be dependent on estimated costs and available funding. 89 La Costa Basin Permitting W D16B PW/ENG 50.000 0 0 50.000 Jul-16 As part of the FY 2016-17 budget revise,this project was combined with the Citywide Flood and channel Maintenance Permitting Program project(W C09D). Project will be closed Jul 1.2016. 96 Green Building Incentive W F10A PLANNING& 44.000 16,200 0 27.800 Ongoing The Green Building Incentive Program encourages"green"construction techniques Program BUILDING by providing funds to assist applicants that build"green." Projects that propose and achieve certification through the Build It Green Green Point Rated program for residential projects or the US Green Building Council's LEED program for commercial projects would be provided up to$2.000 per application to assist with costs of providing"green"building measures utilized to achieve certification.The Council adopted an Environmental Policy on October 8.2008 that included a requirement to ensure green building practices in all public and private development and funded the project beginning FY2010. This project will be incorporated into the operating budget during the two-year cycle for FY15/16&FY16/17($20.000),but the funds remaining here should stay in place to cover projects that are already in process. 9 ultant Services W F15A PW/ENG 100.000 61.096 0 38.904 Fall 2016 The PDR went to Council in Sept.2015. Contract with Keyser Marston entered into in 2015. The Council sub-committee,staff.KMA.and the Alliance met in January 2016. Right of Entry Agreement executed in July 2016(expires July 2017). Alliance to provide a final proposal for KMA's review. 2016-10-19 Item 10D 47 of 53 ATTACHMENTS FY 2015-16 YTD Capital Improvement Project Status Report(End Of Year) IFProject Proect Title WP/CIP Responsible No. Department to Date Project to Date Remaining Budget as of Expenaituresasof Transfers Balanceasof 6613D/2616 6613672616 or Returns 6613D72616 Anticipated GomptaGon Date '.(Momth-Year); Status CONSULTANT SERVICES&STUDIES (WORK PROJECTS), Continued 92 Parks Master Plan W P151 PARKS&REC 100.000 47.879 0 52.121 Nov-16 Develop a Parks Master Plan to anticipate the needs and desires of a growing and changing demographic population. A primary purpose of the plan is to create a roadmap for upgrades,expansions,and potential additions to the City's park system to meet both current and future community needs for parks,open space,and trails that contribute to the public's health and well-being. The plan will address the existing parks and policies in addition to recommendations that will improve access to parks,improve park facilities,and identity funding sources to implement the plan. The plan is on target and 75%complete. The draft PMP will be presented to the P&R Commission on September 27.2016 and presented to Council on October 26,2016. Category Total 16,852,753 6,518,629 478,865 4,813,536 Capital and Work Project Total'. 88,543,366 56,891.961 865,214 38,516,679 FUNDING sqIIIIIIIIMrOTALS General Fund 101 37.510.900 27.642.579 263.805 10.132.126 HUTA(Gas Tax)Fund(201) 295.198 258.348 72.544 109.394 State Capital Grant Fund(203) 8.770.914 3.047.761 5.723.153 TransNet Pro ram Funds 211 7.007.224 6.048.819 278.865 1.237.270 Coastal Zone Management Fund(212) 1,334230 921.568 412.662 Governmental/Education Access Fund(213) 1,535,658 367.060 1.168.598 Household Hazardous Waste Fund 214 500.000 387.681 112.319 CDBG Fund(222) 196.000 29.872 166.128 Federal Capital Grant Fund(223) 2.630.062 1,592,354 1.037.708 Restricted Donations Fund 229 96.366 24.733 71.633 Park Development Fees Fund(231) 507.500 450.000 57.500 Park Acquisition Fund(232) 454.560 6.932 447.629 Traffic Mitigation Fee 233 4.565.032 2.364.581 250.000 2.450.451 Regional Arterial Congestion(RTCIP)(234) 376.000 376.000 Open Space Impact Fees(235) 95.000 95.000 Recreational Trails Fund 236 20.315 10.980 9.335 Flood Control Fees(239) 863.600 584.702 278.898 In Lieu Underground Fees(252) 1,508,662 878.556 630.106 ELLD Fund 295 200.000 56.124 143.876 Zone H Fund(297) 40.000 40.000 Facility Maintenance Fund(403)in 401 445.559 368.663 76.896 Facility Maintenance Fund 403 1,569,000 160.222 1.408.778 Cardiff Sanitary District(CSD)(512) 12.776.910 1 2.332.396 10.444.514 Encina Sanitary District(ESD((522) 5.244.676 I 3352973 1.886.703 Total CIP and Work Projects by Funding Source 88.543.366 I 50.891.901 1 865214 1 38.516.679 2016-10-19 Item 10D 48 of 53 Capital Improvement Projects Status Report-CLOSED PROJECTS-Fiscal Year 2015/16(End of Year) ATTACHMENT 5 Project Category WP/ Responsible Total Funding Final Returned to Fund/ Remaining Remarks Title CIP No. Department .Amount Cost Transferred to Project Balance 'DRAINAGE PROJECTS 0 None Category Total 0 0 0 0 .'.WASTEWATER PROJECTS CSD/ESD 1 SEJPA Plant Improvements 1 CC15A 1 CSD i 666,5991 451,902 (214,697)1 OAnnual Transfer to CC16A 2 MLB Pum Station lm rovements CE12D ESD 34,5001 28,7801 (5,720)1 O Project Closed 3 Encina Plant lmrovement I CE15B I ESD 1 1,033,7101 628815 404895 OAnnual Transfer to CE16B Cate or Total I 1 1 1,734,8091 1,109,497 625,312 0 PUBLIC FACILIMES PROJECTS 4 IFire Station#2 Construction 1 CF04C 1 FIRE 1 6,856,1261 6,806,142 (49,984)1 0 Bud et returned to fund. 5 Facilities Master Plan CF12B I PW/FACILITIES 1 44,7971 37016 7781 0 Bud et returned to fund. E__ ateq;rV Total I 1 1 6,900,9231 6,843,158 57,765 0 3.PARKS &BEACHES PROJECTS 6 IMoonlight Beach Construction Phase I CP13B I PARKS&REC 1 4,643,6271 4,642,356 (1,271) OBudget returned to fund. 7 Pacific View Land Acquisition(Bond Proceeds) CP15A FINANCE 10,060,000 10,028,873 (31,127) 0 Budget returned to fund. 8 Leo Mullen Lights CP16C PARKS&REC 135,000 0 (135,000) 0 $35,000 transferred to CP16B and$100,000 budget returned to fund. Category Total 1 14,838,627 14,671,230 167,398 0 STREETS&'.ROADS PROJECTS 9 Gardendale Traffic Calming&SR2S Project GS12F PW/ENG 463,080 423,951 39,129 0 Budget returned to fund. 10 Enc Let's Move Pedestrian Travel&SR2S Plan GS13D PW/ENG 210,450 210,446 (4) 0 Budget returned to fund. 11 FY2014-15 Annual Street Overlay GS15A PW/ENG 2,250,895 1,899,486 351,409 0 Annual Transfer to New Project Number CS16A 12 Quail Gardens Dr.Traffic Safety/Calming GS15D PW/ENG 55,000 35,945 (19,055) 0 Budget returned to fund. 13 Leucadia Blvd Roundabout @ Hygeia Ave GS16B PW/ENG 1,500,000 0 (1,500,000) 0 Budget returned to fund. Category Total 4,479,425 2,569,828 1909597 0 STORM RELATED PROJECTS 14 Manchester Ave Permanent Restoration Repair Project CX11G PW/ENG 160,101 117,583 (42,518) 0 Budget returned to fund. 15 Emergency Re pair Project-Highway 101 Lagoon Inlet CX16A PW/ENG 68,000 66,016 (1,984) 0 Budget returned to fund. 16 Emergency Re air Project-Moonli ht Beach CX16B PW/ENG 70,000 69,955 45 0 Budget returned to fund. 17 Emergency Repair Project-Beacon Beach CX16C PW/ENG 20,000 200 19800 0 Budget returned to fund. 18 Emergency Repair Project-Highway 101- across from Las Olas CX16D PW/ENG 24,000 22,654 (1,346) 0 Budget returned to fund. Category Total 342,101 276,408 65,693 0 2016-10-19 Item 10D 49 of 53 Capital Improvement Projects Status Report-CLOSED PROJECTS-Fiscal Year 2015/16(End of Year) ATTACHMENT 5 2016-10-19 Item 10D 50 of 53 Project Category Title WP/ CIP No. Responsible Department Total Funding .Amount Final Cost Returned to Fund/ Remaining Transferred to Project Balance Remarks CONSULTANT STUDIES AND WORK PROJECTS 19 (229)Community Grant Program-Mize)Donation WC08G CM/ARTS 507,165 506,008 (1,157) O Budget returned to fund. 20 H.T.E.System Replacement Project WC09C IT 1,266,211 1,037,406 (228,805) O Budget returned to fund. 21 Traffic Counts Circulation Element WC09E PW/ENG 21,000 17,780 3,220 0 Budget returned to fund. 22 Gray Water Sy stem Educational Materials WC15F PLANNING& BUILDING 5,000 1,233 (3,768) O Budget returned to fund. 23 2014 Assistance to FF Grant WF16A Fire 55,014 55,014 0 O Budget returned to fund. 24 Roadway Master Plan WC16B P&B/PW 250,000 0 250000 O Budget returned to fund. 25 CSA-17 Benefit Fee WFCOA Fire 1,202,582 1,001,412 201,170 0 Budget returned to fund. Category Total 3,306,972 2,618,853 (688,120) 0 Capital and Work Project Total 31,602,8571 28,088,974 3,513,885 0 General Fund(10TI 24,329,723 675,845 1,300,000 1,749,379 1 23,627,053 603,301 - 1,436,454 1 (702,672) (72,544) (1,300,000) 312,926 HUTA Gas Tax Fund 201 State Capital Grant Fund 203 TransNet Program Fund Household Hazardous Waste Fund 214 200,000 200,000 Federal Ca ital Grant Fund 223 655,936 606,660 49,276 Restricted Donations Fund 229 507,165 506,008 1,157 Traffic Mitigation Fee 233 250,000 (250,000) Regional Arterial Congestion RTCIP 234 200,000 200,000 Cardiff Sanitary District(CSD)(512 666,599 451,902 214,697 Encino Sanitary District(ESD((522 1,068,210 657 595 (410,615) Total CIP and Work Projects by Funding Source 31 602 857 28 088 973 (3,513,886 2016-10-19 Item 10D 50 of 53 ATTACHMENT RESOLUTION NO. 2016-93 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ENCINITAS AMENDING THE FISCAL YEAR 2016-17 BUDGET WHEREAS, on June 22, 2016 the City of Encinitas City Council adopted Resolution No. 2016-64 appropriating the budget for Fiscal Year 2016-17; and WHEREAS, changes in anticipated revenues and/or expenditures of the City of Encinitas necessitates a revision of the appropriations for Fiscal Year 2016-17; and WHEREAS, budgeted expenditures do not exceed anticipated revenue and available fund balance; and WHEREAS, the City Council has reviewed the proposed Fiscal Year 2016-17 budget amendments; and NOW, THEREFORE, BE IT RESOLVED, DETERMINED AND ORDERED that the City Council of the City of Encinitas does, hereby, adopt the amendments for Fiscal Year 2016-17 as shown in Exhibit A to this resolution. PASSED AND ADOPTED this 19`" day of October, 2016, by the following vote, to wit: AYES: NAYS: ABSENT: ABSTAIN: Kristin Gaspar, Mayor City of Encinitas ATTEST: Kathy Hollywood, City Clerk 2016-10-19 Item 10D 51 of 53 Exhibit A to Resolution 2016-93 Revenue/ Expenditure/ Transfer In Transfer Out Organization Object Project Increase Increase Fund Name Code Code No. Description (Decrease) (Decrease) 1. General 10190901 428.6 Lump sum payment to $ 220,434 CalPERS to reduce the unfunded pension liability. Payment is equal to 5%of the FY 2015-16 carryover in the General Fund. Total 1 $ $ 220,434 2016-10-19 Item 10D 52 of 53 City of Encinitas Attachment Pace I of Summary of Budgetary Fund Balance FY 2016-2017 FY2016-17 Council Action Increase Meeting Resolution (Decrease)to Available Fund Description Date # Fund Balance Balance Actual Beginning Fund Balance, 7/1/16 32,884,544 Less: Contingency Reserve (11,822,489) Budget Stabilization Reserve (1,357,873) Nonspendable Reserve (1,109,425) Actual Available Beginning Fund Balance, 711116 18,594,757 Six Year Financial Plan Draw on Fund Balance for FY 2017/18 (80,828) Net Available Beginning Fund Balance, 711116 18,513,929 FY 2016-17 Original Budgets Adopted 6122116 2016-64 (9,786,742) 8,727,187 FY 2016-17 Budget Adjustments by Council: 1. Increase funding for parking study(WC15C) 7/13/16 2016-72 (25,000) 8,702,187 2. Continuing appropriations for Unspent FY 15-16 $ 1,201,403 8/24/16 2016-82 (328,157) 8,374,030 3. Hwy 101 emergency repair-5 year biological monitoring (CX16F) 9/14/16 2016-79 (77,512) 8,296,518 4. Reduce General Fund share of Cardiff School District SRTS(CS17C) due to 9/14/16 2016-81 98,000 additional CDBG funds 8,394,518 5. Increase funding for Marine Safety Center at Moonlight Beach (CP14C) 9/28/16 2016-91 (628,104) 7,766,414 6. Increase funding for tree maintenance 9/28/16 2016-90 (54,000) 7,712,414 7. 5% of General fund carryover lump sum unfunded liability payment Pending 2016-93 (220,434) 7,491,980 Projected Available Fund Balance 613012017 (11,021,949) 71 491,980 Prepared by:Finance 2016-10-19 Item/,12G / Eud&9YiRl 53nnary-AllFunds\2016-2017