2016-11-16 Item 10D FY 16-17 First Quarter Budget Status Report and Proposed Budget Amendments AGENDA REPORT
City Council
MEETING DATE: November -16, 2016
PREPARED BY: Tom Gallup DEPT. DIRECTOR: Tim Nash
DEPARTMENT: Finance CITY MANAGER: Karen P. Brust
SUBJECT:
Fiscal Year 2016-17 First Quarter Budget Status Report and Proposed Budget Amendments
RECOMMENDED ACTION:
Staff recommends that City Council take the following actions:
1. Receive and file the Fiscal Year 2016-17 First Quarter Budget Status Report; and
2. Adopt Resolution No. 2016-104 titled " A Resolution of the City Council of the City of
Encinitas Amending the Fiscal Year 2016-17 Budget' (Attachment 1)
STRATEGIC PLAN:
This agenda item falls within the Organizational Efficiency and Effectiveness focus area of the
Strategic Plan by maintaining the City's financial health.
FISCAL CONSIDERATIONS:
The Finance Department has completed the first quarter review of FY 2016-17, which includes
recommendations for budget appropriations and budget transfers for Council consideration.
Proposed first quarter budget amendments for all funds will decrease estimated revenues by
$22,549 and increase budgeted expenditures by $521,369. The impact of all proposed General
Fund amendments is an increase of $171,124 in estimated revenue and an increase in
budgeted expenditures of $272,269, for a net decrease in available fund balance of $101,145.
Attachment 2 provides detailed descriptions of these proposed operating budget amendments.
Proposed first quarter amendments to transfers between funds total $336,850. The General
Fund impact is as follows: An increase in operating transfers-out of $7,850 to the Senior
Nutrition Fund (221); an increase in capital transfers-out of $222,000; and an increase in capital
transfers-in of $74,000. Attachment 3 provides detailed descriptions of these proposed
amendments to transfers.
The available fund balance in the General Fund is $7,572,808, which includes all previous FY
2016-17 General Fund budget amendments approved by the City Council since the adoption of
the FY 2016-17 budget (but not including the proposed amendments under consideration).
2016-77-16 Item 70D 7 of 34
Approval of both the first quarter operating budget amendments and fund transfer amendments
will decrease the General Fund available fund balance by $256,995 to $7,315,813. A summary
of Council actions and available fund balance is included as Attachment 4.
BACKGROUND:
On June 22, 2016, the City Council adopted Resolution 2016-64, approving the revised FY
2016-17 Operating Budget and Capital Improvement Program (CIP) with appropriations. On
August 24, 2016, the City Council adopted Resolution 2016-82 approving continuing
appropriations for unspent FY 2015-16 appropriations totaling $1,201,403 to FY 2016-17. Of
this amount, General Fund expenditure requests were $328,157.
On October 19, 2016, the City Council received the Report on the Financial Results for Fiscal
Year 2015-16 and adopted the ending fund balances for FY 2015-16 as beginning fund
balances for FY 2016-17. Beginning fund balance in the General Fund for FY 2016-17 was
$32,884,545, with $18,594,758 unrestricted and available for appropriation.
The unrestricted General Fund balance was projected to be drawn down $9,786,742 for
planned capital projects, leaving $8,808,015 available for City Council appropriation at the
beginning of FY 2016-17. Through 10/19/16, City Council has approved amendments to the FY
2016-17 General Fund budget that have increased capital project budgets by $632,616 and
increased operating budgets by $602,591. Adopting the proposed first quarter budget
amendments of $256,995 will result in a reduction of available fund balance of $1,492,202.
These previously approved budget amendments are listed in Attachment 4.
ANALYSIS:
The purpose of this report is to provide a quarterly update on the current fiscal year operating
budget and provide recommendations for additional budget amendments and budget transfers.
After three months of FY 2016-17, actual revenues are expected to exceed estimates by year-
end, while budgeted expenditures are anticipated to be less than budget. Schedule A
(Attachment 5) provides the adjusted budget summary for all city funds for the current fiscal
year. Proposed amendments are indicated in bold font. Schedule C (Attachment 6) presents a
summary of budget versus actuals for General Fund operating revenues, expenditures and
transfers.
General Fund Revenues
In the General Fund, revenues total $4,984,335, which is 7% of current fiscal year estimates.
Property and sales taxes account for a combined 70% of the City's General Fund revenues.
Year-to-date totals for these two categories are relatively lower during the first quarter since the
tax revenue collected is significantly lower this quarter and higher in the third and fourth quarters
of the fiscal year.
After three months, revenue is slightly higher than projected, but less than prior year actuals.
Total revenues are $468,756 less than last fiscal year's total for the same period, or 8.6% lower
. This is the result of more conservative sales tax and franchise tax revenue estimates that
were recorded at the end of FY 2015-16 but actual receipts were higher when accrued back.
This accrual produced an unusually high total for the first quarter of FY 2015-16 in comparison
with the current first quarter. Table 1 below provides General Fund revenue totals by adopted
budget, amended budget, year-to-date (YTD) actual and first quarter revised projections. Staff
is not proposing any first quarter budget amendments for revenues.
2016-77-16 Item 10D 2 of 34
Table 1
General Fund Revenue Summary(September 30,2016)
Adopted Amended Percent Revised
Budget Budget YTD Actual Realized Projections
Description 2016/17 2016/17 2016/17 2016/17 2016/17
Property Tax $ 42,027,561 $ 42,027,561 $ 831,951 2% $ 42,027,561
Sales Tax 13,190,000 13,190,000 926,662 7% 13,190,000
Transient Occupancy Tax 1,610,040 1,610,040 422,442 26% 1,610,040
Franchise Tax 2,218,970 2,218,970 (796) 0% 2,218,970
Licenses, Fees and Permits 249,000 249,000 73,339 29% 249,000
Intergovernmental Revenue 510,693 510,693 90,467 18% 510,693
Charges for Services 6,138,225 6,138,225 2,099,254 34% 6,138,225
Fines and Penalties 679,303 679,303 164,995 24% 679,303
Use of Money and Property 671,940 671,940 269,403 40% 671,940
Other Revenue 597,900 597,900 106,618 18% 597,900
Revenue Total $ 67,893,632 $ 67,893,632 $ 4,984,335 7% $ 67,893,632
General Fund Expenditures
First quarter General Fund expenditures amount to $13,858,216 or 23.3% of the budget, as
shown in Table 2 below. The percentage of personnel expenditures is slightly higher for the first
quarter than other quarters due to retiree health and Other Post-Employment Benefits (OPEB)
payments that are made entirely as a one-time payment in the first quarter. Also, there were
higher than anticipated overtime expenditures resulting from a large number of firefighter
deployments on strike teams to wildfires within the state. These expenditures are fully
reimbursable by the State of California and offsetting revenue is typically received eight to
twelve weeks following a deployment. The Fire Department is expecting a reimbursement of
approximately $250,900 for overtime and other related personnel costs in the second and third
quarters. Lastly, personnel expenditures for Marine Safety services and the Junior Lifeguard
Program are relatively higher during the first quarter, which encompasses most of the summer
when service demand is greater.
Table 2
General Fund Expenditures Summaryby Category(September 30,2016)
Adopted Amended Percent Revised
Budget Budget YTD Actual Realized Projections
Description 2016/17 2016/17 2016/17 2016/17 2016/17
Personnel $ 31,110,754 $ 31,140,809 $ 8,650,513 28% $ 31,111,678
Materials&Supplies 1,404,663 1,427,086 214,648 15% 1,779,383
Contracts&Services 25,877,981 26,142,551 4,879,892 19% 26,130,629
Internal Cost Allocation 452,654 452,654 113,164 25% 452,654
Capital Outlay 80,394 91,503 0 0% 91,503
Debt/Finance 186,000 186,000 0 0% 127,025
Expenditure Total $ 59,112,446 $ 59,440,603 $ 13,858,216 23% $ 59,692,872
General Fund expenditures (excluding transfers) through the first three months of FY 2016-17
are $2.2 million higher than through the same period in FY 2015-16. This overall variance
results from an additional $1,024,353 in expenditures in the personnel category and $1,178,977
in contracts and services. The variance in personnel expenditures is due to a budgeted
increase of $382,220 in the City's unfunded liability payments for retiree health and Other Post-
Employment Benefits (OPEB); $119,527 more in firefighter overtime paid for strike team
deployments than last fiscal year; increased expenditures for positions that were vacant during
the first quarter of FY 2015-16, but are now filled; and salary and benefit adjustments for
2016-77-16 Item 10D 3 of 34
employees approved by the City Council and identified in the executed Memorandum of
Understanding (MOU) with the Service Employees International Union (SEIU) and in a separate
resolution for unrepresented employees. Additionally, FY 2015-16 had nearly one less payroll
period than FY 2016-17 in the first quarter, which accounts for higher year-to-date expenditures.
Although year-to-date personnel expenditures are higher this fiscal year, this category is under
budget for the current fiscal year.
The variance in the contracts and services category is the result of a difference in the timing of
payments made for Sheriff's contract law enforcement services, with only one payment being
recorded in the first quarter of FY 2015-16 rather than two. With the second payment factored
in for FY 2015-16, expenditures in the contracts and services category are $113,323 higher this
fiscal year than last fiscal year. Expenditures on materials and supplies are $9,184 less in the
first quarter of the current fiscal year than last year. As with personnel, both these categories
are also under budget for the current fiscal year.
General Fund Transfers
Transfers involve moving budgeted appropriations between funds. Staff is proposing increasing
Transfers-In to the General Fund by $74,000 for personnel (operating) expenditures related to
the Energov project and election related costs associated with placing Measure T on the
November 2016 ballot. Transfers-Out of the General Fund consist of operating transfers,
transfers for debt service payments and transfer to fund capital projects, and currently make up
$20,374,904 or 26% of the General Fund expenditure budget. Staff is proposing an increase of
$229,850 in transfers out of the General Fund primarily to Capital Improvement Funds (401/402)
for projects. Table 3 below provides a summary of proposed first quarter transfers.
Table 3
General Fund Transfers Sunmary(September 30,2016)
Adopted Amended Percent Revised
Budget Budget YTD Actual Realized Projections
Description 2016/17 2016/17 2016/17 2016/17 2016/17
Transfers In $ 1,174,360 $ 1,174,360 $ 293,590 25% $ 1,248,360
Transfers Out 19,742,288 20,374,904 16,948,921 83% $ 20,604,754
General Fund Transfers Total $ (18,567,928) $(19,200,544) $ (16,655,331) 87% $(19,356,394)
Capital Improvement Program Status Update (Attachment 7)
There are presently 103 active projects, with project-to-date expenditures totaling $53.9 million
as of 9/30/16. Status updates and project-to-date expenditures for active projects are provided
in Attachment 7.
Proposed Budget Adjustments (Attachment 2)
Detailed explanations for each proposed budget amendment (arranged by Department, Division
and Fund) are included in Attachment 2. It is important to note that recreation program
revenues and expenditures were previously accounted for in a single Recreation Fund (571)
prior to FY 2015-16, but are now recorded in the General Fund across a number of divisions. A
number of proposed budget amendments are requested in FY 2016-17 to balance the budgets
for these programs, now that staff has a complete fiscal year of actual revenues and
expenditures to use in forecasting the FY 2016-17 operating budget. Staff is proposing
increasing revenue projections from recreation program fees by $159,785 and corresponding
expenditures by $137,835, resulting in an increase in projected net revenue of $21,950, based
on actual historical revenues for the programs.
Additionally, staff is requesting an amendment to the Community Facilities District Fund (712) to
correct a data entry error that was made when budgeting fund revenue from assessment
2016-77-16 Item 70D 4 of 34
benefits at the start of the two-year budget development process. Table 4 below provides a
summary of all the proposed operating budget amendments by fund, with additional detail
provided in Attachment 2:
Table 4
First Quarter Operating Budget Amendment Summary
Revenue Expenditure Fund Balance
Increase Increase Increase
Description (Decrease) (Decrease) (Decrease)
General Fund (101) $ 171,124 $ 272,269 $ (101,145)
Senior Nutrition Fund (221) 7,850 (7,850)
CDBG Fund (222) 19,382 19,382 0
Capital Improvement Fund (401) 16,000 (16,000)
Capital Improvement Fund II (402) 165,000 (165,000)
ESD Operating Fund (521) 29,529 (29,529)
Communit Facilities District Fund 712 213,055 11,339 224,394
Operating Budget Amendment Total $ (22,549) $ 521,369 $ (543,918)
Proposed Adjustments to Transfers between Funds (Attachment 3)
In addition to the first quarter appropriations, several budget transfers have been identified
which require City Council approval. The transfers are summarized below in Table 5 and
detailed in Attachment 3:
Table 5
First Quarter Fund Transfer Amendments
Transfer In Transfer Out
Increase Increase
Fund (Decrease) (Decrease)
General Fund (101) $ 74,000 $ 229,850
Senior Nutrition Fund (221) 7,850 -
Flood Control Fund (239) - 33,000
Capital Improvements Fund (401) 90,000 74,000
Capital Im rovements Fund II 402 165,000 -
Fund Transfer Amendments Total $ 336,850 $ 336,850
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. Resolution No. 2016-104 titled " A Resolution of the City Council of the City of
Encinitas Amending the Fiscal Year 2016-17 Budget'
2. FY 2016-17 Proposed Operating Budget Amendments— First Quarter
3. FY 2016-17 Proposed Fund Transfer Amendments— First Quarter
4. FY 2016-17 Summary of Budgetary Fund Balance
5. Schedule A: Revised Budget Summary— First Quarter FY 2016-17
6. Schedule C: Detail of General Fund Revenues, Expenditures and Transfers
7. FY 2016-17 YTD Capital Improvement Program Status Report (First Quarter)
2016-77-16 Item 10D 5 of 34
ATTACHMENT
RESOLUTION NO. 2016-104
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 First
Quarter Operating and Capital Improvement (CIP) Amendments as shown in Exhibit A to
this resolution.
PASSED AND ADOPTED this 161" day of November, 2016, by the following vote,
to wit:
AYES:
NAYS:
ABSENT:
ABSTAIN:
Kristin Gaspar, Mayor
City of Encinitas
ATTEST:
Kathy Hollywood, City Clerk
2016-77-16 Item 10D 6 of 34
Exhibit A to Resolution 2016-104
Fund Name Department Organization Object Project Description Revenue/ Expenditure/
(Division) Code Code No. Transferin Transfer Out
Increase Increase
(Decrease) (Decrease)
1. General City Clerk 10130351 435.1 Increase budget for election costs $ 138,881
(Elections)
2. City Manager(Law 10161500 483 RCS NextGen radio infrastructure $ (58,975)
Enforcement)
3. City Manager 10120310 362 Move revenue budget for Station $ 27,600
(Administration) II rental to CIAO
4. Fire(Fire 10162511 362 Move revenue budget for Station $ (27,600)
Operations) II rental from Fire
5. General Fund 10100000 341.1 Adjust O.H.cost allocation to CFD $ 11,339
(Revenue) #1fund
6. Planning and 10150400 412.1 Increase overtime for EnerGov $ 10,000
Building(Code project
Enforcement)
7. Planning and 10150440 411.1 Transfer Code Enf.salary savings $ (32,900)
Building(Code to OTand contract services
Enforcement)
8. 421.1 $ (6,985)
9. 422.1 $ (470)
10. 423.1 $ (1,800)
11. 424.1 $ (165)
12. 425 $ (80)
13. 426 $ (200)
14. 427 $ (4,400)
15. Planning and 10150400 412.1 $ 4,930
Building
(Management
Services)
16. Planning and 10150405 412.1 $ 2,939
Building(Customer
Service)
17. " " 431.1 $ 39,131
18. Planning and 10150430 411.1 Transfer Senior Planner salary $ (4,300)
Building(Advanced savings to OT
Planning)
19. 412.1 $ 4,080
20. 421.1 $ (921)
21. 422.1 $ (63)
22. 423.1 $ (75)
23. 424.1 $ (20)
24. 425 $ (10)
25. 426 $ (28)
26. 427 $ (500)
27. Planning and 10150405 412.1 $ 1,484
Building
(Management
Services)
28. Planning and 10150410 412.1 $ 102
Building(Current
Planning)
29. Planning and 10150440 412.1 $ 251
Building(Code
Enforcement)
2016-77-16 Item 10D 7 of 34
Exhibit A to Resolution 2016-104
Fund Name Department Organization Object Project Description Revenue/ Expenditure/
(Division) Code Code No. Transferin Transfer Out
Increase Increase
(Decrease) (Decrease)
30. Planning and 10150405 431.1 Increase budget fortemporary $ 39,000
Building contract planner
(Management
Services)
31. Public Works 10171620 431.1 Increase to professional services $ 20,000
(Environmental for CAP implementation plan
Services)
32. Public Works 10171640 443 Increase budget for emergency $ 18,478
(Facility Maint.Civic rooftop pipe repair
Center)
33. Parks and 10180840 462 Decrease field supplies $ (11,050)
Recreation
(Recreation
Programs)
34. " " 452 Increase communications $ 1,200
35. Parks and 10180841 346.1 Increase revenue from fees $ 1,700
Recreation
(Citywide Special
Events)
36. Parks and 10180842 453 Decrease postage $ (3,500)
Recreation
(Department
Marketing)
37. 461.3 Decrease field supplies $ (7,500)
38. 454 Increase printing $ 13,000
39. Parks and 10180850 411.3 Decrease Temp.Salaries $ (25,000)
Recreation
(Community
Center)
40. 454 Decrease printing $ (2,500)
41. 464.1 Increase Rep&Maint. $ 2,500
42. 432.1 Decrease Tech Serv.Contracts $ (9,600)
43. 432.2 Increase service contracts $ 8,000
44. Parks and 10180851 346.1 Increase Rec Fee revenue $ 35,530
Recreation
(Community
Center/Ti ny Tots,
Youth)
45. " " 432.1 Increase Tech Serv.Contracts $ 17,340
46. Parks and 10180852 346.1 Increase Rec Fee revenue $ 19,500
Recreation
(Community Center
Adult Programs)
47. " " 432.1 Increase Tech Serv.Contracts $ 12,150
48. Parks and 10180853 346.1 Increase Rec Fee revenue $ 57,280
Recreation
(Community Center
Youth Sports)
49. 432.1 Increase Tech Serv.Contracts $ 39,070
50. 411.3 Increase Temp Salaries $ 25,000
2016-77-16 Item 70D 8 of 34
Exhibit A to Resolution 2016-104
Fund Name Department Organization Object Project Description Revenue/ Expenditure/
(Division) Code Code No. Transferin Transfer Out
Increase Increase
(Decrease) (Decrease)
51. Parks and 10180854 346.1 Decrease Rec Fee revenue $ (10,000)
Recreation
(Community Center
Adult Sports)
52. " " 432.1 Decrease Tech Serv.Contracts $ (1,400)
53. Parks and 10180857 432.1 Increase Tech Serv.Contracts $ 1,600
Recreation
(Community Center
Facility Rentals)
54. Parks and 10180860 454 Decrease printing $ (1,000)
Recreation(Senior
Center)
55. 466 Decrease fuel $ (1,000)
56. 461.1 Increase office supplies $ 2,000
57. 462 Increase field supplies $ 1,500
58. Parks and 10180861 346.1 Increase Rec Fee revenue $ 16,200
Recreation(Senior
Center Programs)
59. " " 432.1 Increase Tech Serv.Contracts $ 15,250
60. Parks and 10180861 462 Increase field supplies $ (500)
Recreation(Senior
Center Programs)
61. Parks and 10180865 462 Increase field supplies $ (1,000)
Recreation(Senior
Center Events)
62. Parks and 10180871 346.1 Increase Rec Fee revenue $ 2,000
Recreation
(Recreation
Facilities Tiny
Tot/Youth)
63. 432.1 Increase Tech Serv.Contracts $ 12,000
64. 462 Decrease field supplies $ (7,000)
65. Parks and 10180873 346.1 Increase Rec Fee revenue $ 37,575
Recreation
(Recreation
Facilities Youth
Sports)
66. " " 432.1 Increase Tech Serv.Contracts $ 25,325
67. Senior Nutrition Parks and 22180860 431.1 Increase professional services $ 7,850
Recreation(Senior
Nutrition Grant)
68. CDBG Planning and 22200000 331.1 Increase federal operating grants $ 19,382
Building
69. " " 494.31 Increase Res Rehab budget $ 19,382
70. Capital City Clerk/ Planning 40195101 592 WC14B Transfer Housing Element $ (25,000)
Improvement and Building election budget to General Fund
71. IT/Planning and 580 WC16A Transfer EnerGov project funds to $ (49,000)
Building General Fund for OT
72. Public Works/ 40195239 580 WC17C Increase ECR Storm Drain repair $ 33,000
Engineering project for water costs
73. Planning and 40195101 580 Increase budget for Coastal $ 57,000
Building Mobility&Livability Study
2016-77-16 Item 10D 9 of 34
Exhibit A to Resolution 2016-104
Fund Name Department Organization Object Project Description Revenue/ Expenditure/
(Division) Code Code No. Transferin Transfer Out
Increase Increase
(Decrease) (Decrease)
74. Capital Public Works/ 40295101 592 New project for Encinitas Ranch $ 165,000
Improvement II Engineering Specific Plan
75. Encinitas Sanitary Public Works 52171661 435.2 Increase budget for Encina $ 29,529
(Wastewater CalPERS payment
Operations)
76. Public Works/ 52296662 540 Transfer funds from Bataquito $ (44,600)
Engineering Pump Station project to Lanikai
Line
77. 540 1. $ 44,600
78. CFD#1 Finance 71290941 455.1 Correct internal cost allocation $ 11,339
79. Finance 71200000 315 Correct data entry error for $(213,055)
benefit assessments
80. $ (22,549) $ 521,369
81. General 10100000 395.2 Transfer in from Housing Element $ 25,000
project for election costs
82. 395.2 Transfer in from EnerGov project $ 49,000
83. 10190999 495.1 Transfer out for Sr.Nutrition $ 7,550
84. 495.2 Transfer out for increases to CIP $ 222,000
projects
85. Senior Nutrition 22100000 395.1 Transfer in from General Fund $ 7,550
86. Flood Control 23990999 495.2 Transfer out for increases to CIP $ 33,000
projects
87. Capital 40100000 395.1 Transfer in for increases to CIP $ 90,000
Improvement
88. 40100000 495.2 Transfer out for Housing Element $ 74,000
and EnerGov projects
89. Capital 40200000 395.2 Transfer in for increases to CIP $ 165,000
Improvement II
90. $ 336,550 $ 336,550
Total $ 314,301 $ 858,219
2016-77-16 Item 70D 10 of 34
ATTACHMENT 2
FY 2016-17 Proposed Operating Budget Amendments-1st Quarter
Revenue Expenditure Fund Balance
Department Increase Increase Increase
IDescription Division Decrease Decrease Decrease
General Fund(101)
Increase budget for elections to cover the cost of the first invoice City Clerk $ - $ 138,881 $ (138,881)
received for pamphlet printing, totaling $238,881. Invoice breakdown, (Elections)
as follows:
$40,286 for three Council seats;
$14,415 for Mayor;and
$184,180 for Measure T ballot pamphlet(includes initial sample ballot in
the amount of $19,781, plus a supplemental sample ballot in the
amount of$164,400).
The City Clerk's budget for elections is $100,000. The Planning and
Building Department will transfer $25,000 from WC14B that was
budgeted for Measure T. An additional increase of $113,881 is
equired.
Decrease budget for Law Enforcement. On Aug. 24, 2016, Council City Manager $ (58,975) $ 58,975
approved a ten-year financing agreement with the County of San Diego (Law
for the RCS NextGen radio infrastructure cost share. Staff originally Enforcement)
budgeted $186,000 for the annual debt service payment; however, the
actual debt service payment is$127,025.This request returns $58,975
back to the unallocated balance of the General Fund.
Transfer budgeted revenue for rent revenue received from leasing the City Manager $ 27,600 $ - $ 27,600
old Fire Station #2, located at 1867 MacKinnon Avenue from the Fire (Administration)
Department budget to the City Manager budget for a net zero impact to
the General Fund.
Fire(Fire $ (27,600) $ - $ (27,600)
Operations)
Adjust the FY 2016-17 overhead cost allocation to the Community General Fund $ 11,339 $ - $ 11,339
Facilities District fund to reflect the correct amount for debt (Revenue)
administration expense.
Increase overtime budget for EnerGov-related tasks. Funding is Planning and $ 10,000 $ (10,000)
transferred to the General Fund from the EnerGov work project in the Building(Code
Capital Improvement Fund. Enforcement
Transfer current salary and benefit savings resulting from the vacant Planning and $ (47,000) $ 47,000
Code Enforcement Manager position to professional services and Building(Code
overtime accounts for both Customer Service and Management Enforcement)
Services divisions within the Planning and Building department. Paid
overtime has become necessarydue to heavyworkloads. This
adjustment has a net zero impact on General Fund balance.
Because there is a need to continue the current contract with Civic Planning and $ 42,070 $ (42,070)
Solutions for further contractual planning services,acontract Building
amendment request will be presented to Council on Dec. 14,2016,for (Customer
consideration to add funds to the existing Civic Solutions contract Service)
budget.
Planning and $ 4,930 $ (4,930)
Building
(Management
Services)
2016-11-16 Item 7 0D 11 of 34
ATTACHMENT 2
FY 2016-17 Proposed Operating Budget Amendments-1st Quarter
Revenue Expenditure Fund Balance
Department Increase Increase Increase
IDescription Division Decrease Decrease Decrease
Transfer current salary savings resulting from the vacant Senior Planner Planning and $ (1,837) $ 1,837
1 position to the overtime accounts for Management Services, Current Building
Planning, Advanced Planning and Code Enforcement divisions of the (Advanced
Planning and Building Department. Paid overtime has become Planning)
necessary due to heavy workloads. This adjustment will have a net
zero impact on General Fund balance.
Planning and $ 1,484 $ (1,484)
Building
(Management
Services)
Planning and $ 102 $ (102)
Building(Current
Planning)
Planning and $ 251 $ (251)
Building(Code
Enforcement)
Increase professional services contract funding to hire a .25 Contract Planning and $ 39,000 $ (39,000)
Planner IV. This position will backfill while existing Planner works on Building
the EnerGov project. Funding is transferred to the General Fund from (Management
the EnerGov work proact in the Capital Improvement Fund. Services
The City recently negotiated consultant services with SANDAG to Public Works $ 20,000 $ (20,000)
update the Climate Action Plan (CAP). SANDAG is managing a (Environmental
consulting services contract to provide Climate Action assistance to Services)
various cities. The consulting services provided by SANDAG will
provide an update to the CAP. An additional $20,000 is being
requested to have the SANDAG consultant prepare an implementation
Ian and assist with the implementation of certain CAP measures.
Increase budget to cover emergency rooftop pipe repairs performed on Public Works $ 18,478 $ (18,478)
the Civic Center HVAC system. (Facility Maint.
Civic Center
Decrease field supplies budget in Recreation Programs division by Parks and $ (9,850) $ 9,850
$11,050 and increase communications by$2,000. Transfer $7,850 of Recreation
the savings to the Senior Nutrition Program Fund (221) to cover the (Recreation
increase in the program allocation, based on twelve months of service Programs)
during FY 2015-16 and an estimated five percent increase in senior
nutrition catered lunch program participation.
Increase estimated revenue in the amount of $1,700 to reflect Parks and $ 1,700 $ 1,700
anticipated actuals. Recreation
(Citywide Special
Events
2016-77-16 Item 10D 12 of 34
ATTACHMENT 2
FY 2016-17 Proposed Operating Budget Amendments-1st Quarter
Revenue Expenditure Fund Balance
Department Increase Increase Increase
IDescription Division Decrease Decrease Decrease
Decrease postage $3,500; advertising $7,500; and field supplies Parks and $ 2,000 $ (2,000)
$2,000. Increase printing $13,000. An amendment is required to Recreation
appropriate$2,000 in a different division. (Department
Marketing)
Adjust Community Center operations to decrease temporary salaries Parks and $ (26,600) $ 26,600
$25,000; printing $2,500; and technical services contracts $9,600. Recreation
Increase service contracts$8,000;and repairs and maintenance$2,500 (Community
to align with anticipated actual costs. Center
Increase revenue budget for Community Center Youth Programs to Parks and $ 35,530 $ 17,340 $ 18,190
include Youth Dance and Movement $1,000; Youth Camps $25,150; Recreation
and Tiny Tots $10,500. Reduce revenue budget for Youth Sports (Community
Camps $1,120 to reflect FY 2015-16 actuals. Increase expenditure Center/Tiny Tots,
budget for Community Center Youth Programs to include Youth Special Youth)
Interest $2,340; Youth Dance and Movement $600; Youth Camps
$7,500; Tiny Tots $7,500; and reduce Youth Sports $600 to reflect
actuals. The $17,340 increase in expenditures is offset by $35,530
increase in revenue.
Increase Community Center Adult Programs revenue by $19,500 to Parks and $ 19,500 $ 12,150 $ 7,350
reflect FY 2015-16 actuals. Increase expenditures in the amount of Recreation
$12,500 to reflect actuals for Adult Dance, Adult Fitness and Adult (Community
Special Interest. Center Adult
Programs)
Increase revenue for Community Center Youth Sports in the amount of Parks and $ 57,280 $ 39,070 $ 18,210
$57,280. Increase expenditures in the amount of $39,070 to reflect Recreation
anticipated actuals. (Community
Center Youth
Sports)
Increase temporary salaries for Youth Basketball to align with Parks and $ - $ 25,000 $ (25,000)
anticipated actual costs. Recreation
(Community
Center Youth
Sports)
Decrease Community Center Adult Basketball and Volleyball revenue Parks and $ (10,000) $ (1,400) $ (8,600)
by $10,000. Decrease expenditures by $1,400 to reflect anticipated Recreation
actuals. (Community
Center Adult
Sports)
Increase technical services contracts $1,600 in the Community Center Parks and $ - $ 1,600 $ (1,600)
Facility Rentals division to align with anticipated actual costs. Recreation
(Community
Center Facility
Rentals
2016-77-16 Item 10D 13 of 34
ATTACHMENT 2
FY 2016-17 Proposed Operating Budget Amendments-1st Quarter
Revenue Expenditure Fund Balance
Department Increase Increase Increase
IDescription Division Decrease Decrease Decrease
Adjust Senior Center budget to decrease printing $1,000 and fuel Parks and $ - $ 1,500 $ (1,500)
$1,000. Increase office supplies $2,000 and field supplies $1,500 to Recreation
align with anticipated actual costs. (Senior Center)
Increase revenue for Senior Center Adult Programs in the amount of Parks and $ 16,200 $ 15,250 $ 950
$16,200 and increase expenditures in the amount of$15,250 to reflect Recreation
anticipated actuals. (Senior Center
Programs)
Adjust Senior Center Programs budget to decrease field supplies$500 Parks and $ - $ (500) $ 500
to align with anticipated actual costs. Recreation
(Senior Center
Programs)
Adjust Senior Center Events budget to decrease field supplies $1,000 Parks and $ - $ (1,000) $ 1,000
to align with anticipated actual costs. Recreation
(Senior Center
Events
Increase revenue for Recreation Facilities division in the amount of Parks and $ 2,000 $ 5,000 $ (3,000)
$2,000 to reflect actuals for the Jr. Lifeguard program and Seaside Day Recreation
Camp. Increase technical services contract expenditures for Youth (Recreation
Camps $10,000 and Seaside Day Camp $2,000. Decrease the budget Facilities Tiny
for field supplies for Seaside Day Camp $7,000 to reflect anticipated ToUYouth)
Increase revenue for Recreation Facilities in the amount of$37,575 to Parks and $ 37,575 $ 25,325 $ 12,250
reflect actuals. Increase expenditure in the amount of$25,325 to reflect Recreation
actuals. (Recreation
Facilities Youth
Sports)
Total General Fund(101) $ 171,124 $ 272,269 $ (101,145)
Senior Nutrition Fund(221)
Increase budget to cover the $7,850 increase in the Senior Nutrition Parks and $ 7,850 $ (7,850)
catered lunch program based on twelve months of service during FY Recreation
2015-16 and an estimated five percent increase in program (Senior Nutrition
participation. Grant)
Total Senior Nutrition Fund(221) $ - $ 7,850 $ (7,850)
CDBG Fund(222)
This request reflects the ending Residential Rehabilitation (Res Rehab) Planning and $ 19,382 $ 19,382 $ -
program balance from FY 2015-16 and establishes the beginning Building
program balance for FY 2016-17. The FY 2015-16 Res Rehab program
balance was estimated and budgeted at$146,246. The actual ending
balance was$146,382,a$136 increase. A new$18,766 allocation was
made to the Res Rehab program for FY 2016-17. The City also
received payment of $480 for unspent loan contingency funds from a
completed Res Rehab project in FY 2015-16. These changes total
$19,382.
Total CDBG Fund(222) $ 19,382 $ 19,382 $ -
2016-77-16 Item 10D 14 of 34
ATTACHMENT 2
FY 2016-17 Proposed Operating Budget Amendments-1st Quarter
Revenue Expenditure Fund Balance
Department Increase Increase Increase
IDescription Division Decrease Decrease Decrease
Capital Improvements Fund(401)
Reduce budget in the Housing Element Update project WC14B. This City Clerk/ $ - $ (25,000) $ 25,000
request transfers WC1413's $25,000 budget for Measure T election Planning and
costs from the work project to the operating elections budget to cover a Building
portion of the Measure T initial and supplemental sample ballot
pamphlet costs.
Reduce budget in EnerGov WC16A. A$10,000 transfer to the Planning IT/Planning and $ - $ (49,000) $ 49,000
and Building Department is requested to cover Planning staff overtime Building
spent on EnerGov-related tasks. A transfer of$39,000 will be utilized to
cover the cost of a temporary contract Planner while the existing
Planners shift their focus on EnerGov work.
A $33,000 appropriation is requested in the Flood Control Fund (239) Public Works/ $ - $ 33,000 $ (33,000)
for necessary water purchase costs associated with the Five-Year Engineering
Habitat-Biological and Monitoring project (CD17B). CD17B tracks the
required five-year monitoring of the El Camino Real Channel Storm
Drain Repair project(CS06D)completed in September 2016.
Additional $57,000 funding for the overall Coastal Mobility and Livability Planning and $ - $ 57,000 $ (57,000)
Study. Expenditures broken down,as follows: Building
$19,000 to cover direct printing costs associated mailings, handouts,
community events, public workshops, and other public outreach
meeting materials;
$38,000 to cover unanticipated scope changes due to project needs.
The total funding request will be split,as follows:
$34,200 Rail Corridor Vision Study(WC15A)
$11,400 Active Transportation Plan (WC15B)
$11,400 Coast Hwy 101 Business Districts Parking Study
Total Capital Improvements Fund(401) $ - $ 16,000 $ (16,000)
Capital Improvements Fund II 402
Request new appropriation for $165,000 from the General Fund to Public Works/ $ - $ 165,000 $ (165,000)
create a new work project covering $125,000 of consultant costs Engineering
associated with environmental review work for a proposed amendment
to the Encinitas Ranch Specific Plan to allow permanent field lighting at
Leo Mullen Sports Park at a height of 30 feet. $40,000 of the funding
will be utilized for professional services to develop plans, specifications,
and construction estimates for lighting installation. Council provided
direction at the Oct. 19, 2016, to move forward with the required
technical studies. This funding request is necessary to begin work on
the project.
Total Capital Improvements Fund II(402) $ - $ 165,000 $ (165,000)
ESD Operating Fund(521)
Appropriation in the amount of $29,259 for the Encinitas Sanitary Public Works $ 29,529 $ (29,529)
Division's share of the FY 2015-16 supplemental billing from the Encina (Wastewater
Wastewater Authority (EWA) to pay down EWA CalPERS unfunded Operations)
pension liability.
Total ESD Operating Fund(521) $ - $ 29,529 $ (29,529)
2016-77-16 Item 10D 15 of 34
ATTACHMENT 2
FY 2016-17 Proposed Operating Budget Amendments-1st Quarter
Revenue Expenditure Fund Balance
Department Increase Increase Increase
IDescription Division Decrease Decrease Decrease
ESD Capital Replacement Fund(522)
Transfer $44,600 of the budget from Batiquitos Pump Station Public Works/ $ (44,600) $ 44,600
Improvements (CE04A) to the Lanikai Gravity Sewer Line (CE17C). Engineering
The Batiquitos Facilities proposed FY 2016-17 budget for this project is
$766,000, of which the City of Encinitas' share is $169,600. $125,000
was appropriated during the Revised FY 2016-17 budget process.This
transfer will bring the project to the full proposed budget. Net zero
impact on the fund balance.
Fund transfer from CE04A(Batiquitos Pump Station Improvements) Public Works/ $ 44,600 $ (44,600)
Engineering
Total ESD Replacement Fund(522) $ - $ - $ -
Community Facilities District Fund(712)
Adjust the FY 2016-17 overhead cost allocation to the Community Finance $ - $ 11,339 $ (11,339)
Facilities District fund to reflect the correct amount for debt
administration expense.
Correct data entry error in original FY 2016-17 budget for benefit Finance $ (213,055) $ - $ (213,055)
assessment revenue.
Total Community Facilities District Fund(712) $ (213,055) $ 11,339 $ (224,394)
Total All Funds $ (22,549) $ 521,369 $ (543,918)
2016-77-16 Item 10D 16 of 34
ATTACHMENT 3
FY 2016-17 Proposed Fund Transfer Amendments- 1st Quarter
Transfer In Transfer Out
Increase Increase
Description Department Decrease Decrease
General Fund
The General Fund transfer to the Senior Nutrition Fund covers the$7,850
increase in the program allocation based on twelve months of service
during FY 2015-16 and includes an estimated five percent increase in
program participation.
General Fund (101) $ 7,850
Senior Nutrition Fund 221 $ 7,850
Additional $57,000 funding for the overall Coastal Mobility and Livability
Study. Expenditures broken down, as follows:
$19,000 to cover direct printing costs associated mailings, handouts,
community events, public workshops, and other public outreach meeting
materials;
$38,000 to cover unanticipated scope changes due to project needs.
The total funding request will be split, as follows:
$34,200 Rail Corridor Vision Study(WC15A)
$11,400 Active Transportation Plan (WC15B)
$11,400 Coast Hwy 101 Business Districts Parking Study
General Fund (101) $ 57,000
Capital Improvement Fund 401 $ 57,000
The General Fund transfer to the Capital Improvement Fund II (402)
provides $165,000 to create a new work project covering $125,000 of
consultant costs associated with environmental review work for a
proposed amendment to the Encinitas Ranch Specific Plan to allow
permanent field lighting at Leo Mullen Sports Park at a height of 30 feet.
$40,000 of the funding will be utilized for professional services to develop
plans, specifications,and construction estimates for lighting installation.
General Fund (101) $ 165,000
Ca ital Improvement Fund 402 $ 165,000
Flood Control Fund(239)
The Flood Control Fund (239) transfer to the Capital Improvement Fund
(401) covers necessary water purchase costs associated with the Five-
Year Habitat-Biological and Monitoring project (CD17B). CD17B tracks
the required five-year monitoring for the El Camino Real Channel Storm
Drain Repair project (CS06D) completed in September 2016.
Flood Control Fund (239) $ 33,000
Capital Improvement Fund 401 $ 33,000
2016-77-16 Item 10D 17 of 34
ATTACHMENT 3
FY 2016-17 Proposed Fund Transfer Amendments- 1st Quarter
Transfer In Transfer Out
Increase Increase
Description Department Decrease Decrease
Capital Improvements Fund(401)
The Capital Improvements Fund (401) transfer to the General Fund Planning and
reflects an Information Technology (IT) division request to transfer funds Building/IT
from the EnerGov project (WC16A) to the Planning and Building
Department's operating budget. A $10,000 transfer is requested to cover
Planning staff overtime spent on EnerGov-related tasks. A transfer of
$39,000 will be utilized to cover the cost of a temporary contract Planner
to backfill while existing Planners shift their focus to EnerGov work.This is
the estimated cost of .25 fully-loaded Planner IV position (Grade 41/Step
8).
Capital Project Fund (401) $ 49,000
General Fund 101 $ 49,000
The Capital Improvements Fund (401) transfer to the General Fund Planning and
moves $25,000 from WC14B to the City Clerk's operating budget to Building/City
partially cover the cost of including Measure T on the November 2016 Clerk
election ballot.
Capital Improvement Fund (401) $ 25,000
General Fund 101 $ 25,000
Total Transfers $ 336,850 $ 336,850
Fund Transfer Amendments-1 st Quarter
General Fund (101) $ 74,000 $ 229,850
Senior Nutrition Fund (221) 7,850 -
Flood Control Fund (239) - 33,000
Capital Improvements Fund (401) 90,000 74,000
Capital Improvements Fund II (402) 165,000 -
336 850 336,850
2016-77-16 Item 70D 18 of 34
ATTACHMENT 4
City of Encinitas
Summary of Budgetary Fund Balance
FY 2016-2017
FY 2016-17 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,7/1/16 1855945757
FY 2016-17 Original Budgets Adopted 6/22/16 2016-64 (957865742) 858085015
FY 2016-17 Budget Adjustments by Council:
1. Increase funding for parking study (WC15C) 7/13/16 2016-72 (25,000) 8,783,015
2. Continuing appropriations for Unspent FY 15-16$ 1,201,403 8/24/16 2016-82 (328,157) 8,454,858
3. Hwy 101 emergency repair-5 year biological monitoring (CX16F) 9/14/16 2016-79 (77,512) 8,377,346
4. Reduce General Fund share of Cardiff School District SRTS (CS17C) due to 9/14/16 2016-81 98,000
additional CDBG funds 8,475,346
5. Increase funding for Marine Safety Center at Moonlight Beach (CP14C) 9/28/16 2016-91 (628,104) 7,847,242
6. Increase funding for tree maintenance 9/28/16 2016-90 (54,000) 7,793,242
7. 5%of General fund carryover lump sum unfunded liability payment 10/19/16 2016-93 (220,434) 7,572,808
8. FY 2016-17 first quarter adjustments 11/16/16 2016-104 (101,145) 7,471,663
9. FY 2016-17 first quarter operating transfer adjustments 11/16/16 2016-104 (7,850) 7,463,813
10. FY 2016-17 first quarter cip transfer adjustments 11/16/16 2016-104 (148,000) 7,315,813
Projected Available Fund Balance 6/30/2017 (1152785944) 753155813
2016-77-16 Item 10D 19 of 34
ATTACHMENT 5
Schedule A: Revised Budget Summary
First Quarter- FY 2016-17
(Column 1) 3 4 6 8 71ntodundCur�nt 10 11
Unassigned Approved Approved Intedund Intedund Intedund urrent Unassigned
Fund Revenue Operating Capital Transf ers Transfers Transfers eer Projected
Balance Projections Expenditures Expenditures In Out Debt Service mmary Fund Balance
FundName Fund 7112016 56..8 +2i9 Available Fund Balance 101 18,594,758 68,064,756 59,987,306 1,174,360 (2,736,589) (4,250,552) 1,278,944) 7,315,814
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 Stabil¢ation Reserve(2b of revenues) 101 1,357,873 - 1,357,873
Other Reserves 101
TOTAL GENERAL FUND 32,884,545 68,064,756 59,987,306 1174,360 2,736,589 4,250,552 11,278,944 21,605,601
State Gasoline Taxes 201 334,835 1,321,810 - - - (1,085,652) - ) - 334,835
State Capital Grants 203 - 450,000 - - - - - 9) (14,409) -
Transnet Program(Prop A Sales Tax) 211 - 5,337,000 - - - - - 0) 200,000 200,000
Coastal Zone Management Fund 212 689,190 315,274 226,547 - - - - 0) (216,273) 472,917
Federal Capital Grants 223
TOTAL INFRASTRUCTURE FUNDS 1,024,025 7,424,084 226,547 1,085,652 7 30,682 1,007,752
State Law Enforcement Grant 202 20,848 100,000 100,000 - - - - - - 20,848
Government Education Access 213 175,020 404,601 191,609 - - - - 0) (123,578) 51,442
Solid Waste,Recycling and HHW 214 900,150 411,125 493,904 - - - - - (82,779) 817,371
Asset Forfeiture 215 103,558 538 10,197 - - - - - (9,659) 93,899
Senior Nutrition Grant 221 - 83,000 130,293 - 54,389 - - - 7,096 7,096
Comm Devel Block Grant(CDBG) 222 - 426,610 361,402 - 32,792 - - (98,000) - -
HOMEEntitlementProgram 227 - - 4,980 - 4,980 - - - - -
FederalLawEnfomementGront 228 - 10,000 10,000 - - - - - -Donations&Contributions 229 128,690 111,000 245,590 - 75,000 - - - (59,590) 69,100
CSA17 Fire Operations 230 210625 210625
TOTAL GRANT FUNDS 1,53$891 1,546,874 1,547,975 167,161 434,570 268,510 11270,381
DEVELOPMENT IMPACT FUNDS
Park Improvement Fees 231 930,634 151,460 - - - - - (857,940) (706,480) 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 Arterial Sstem)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 - - - - - (298,000) (246,861) 85,270
In Lieu Fees Cub Gutter Sieawalls 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 88,708 3,350,940 2,523,938 3,617,454
MUNICIPAL IMPROVEMENT DISTRICTS
Villanitas Road M I D. 291 252,599 11,760 21,607 - - - - - (9,847) 242,752
Cerro Street Ml D. 292 362,894 40,700 36,848 - - - - - 3,852 366,746
Village Per;M I D. 293 135,316 33,010 47,182 - - - - - (14,172) 121,144
Wire Park M I 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) (225,682) 442,340
Encinitas Ranch Lighting Landscape 297 1299778 622620 573237 0000 20617 1279161
TOTAL MUNICIPAL IMPROVEMENT DISTRICT FUNDS 2,721,398 1,950,650 2,095,991 8,400 130,000 266,941 2,454,457
DEBT SERVICE FUNDS
Debt Service Fund 301 504,199 150 480,918 - - - 480,768 - 504,199
Encinitas Public Finance Authority 302 2,069993 37,240 4,414,236 3,769,784 607,212 1,462,781
TOTAL DEBT SERVICE FUNDS 2574192 37390 J3,592,338 4250552 607212 1966980
CAPITAL IMPROVEMENT FUNDS
Capital Project Fund 401 - - ,004,690 - - - 21,004,690 - -
CapitalProjectFund 402 - ,695,000 - - 2,695,000
Facility Maintenance Fund 403 217,441 616,000 1,000,000 384,000 601,441
TOTAL CAPITAL IMPROVEMENT FUNDS 217441 315690 1000000 23699690 384000 601441
CARDIFF SANITARY DIVISION FUNDS
Operations 511 3,411,061 4,953,152 - - - - (1,629,784) (268,970) 3,142,091 Capital Replacement 512 (1,180,502) ,280,010 - - - 1,629,784 349,774 (830,728)Capital Expension 513 811146 51,255 51,255 862,401 TOTAL CSD FUNDS 3041705 5004407 280010 132059 3173764
ENCINITAS SANITARY DIVISION FUNDS
Operations 521 1,766,632 2,727,121 1,562,793 - - - - (1,427,152) (262,824) 1,503,808
Capital Replacement 522 4,137,530 - - 1,344,622 - - - 1,427,152 82,530 4,220,060
Capital Expension 523 2,319,846 72,360 72,360 2,392,206
TOTAL ESD FUNDS 8224008 2799481 1562793 1344622 107934 8116074
OTHER PROPRIETARY FUNDS
Secti on 8 Hous ing Ad m in 551 40,330 229200 273,022 - 56,361 - - - 3,539 43,869
Secti on 8 Hous ing HAP 552 7,017 965,266 987,300 - - - - - (22,034) (15,017)
Pacific Pines Affordable Housing 561 1,551,091 224,342 228,916 - 13,661 - - - 9,087 1,560,178
Recreation Programs 571 - - - - - - - - -Jr Lifeguard Program' 572
TOTAL OTHER PROPRIETARY FUNDS 1,598,438 1,409,808 1,489238 79022 9,408 1,589030
2016-77-16 Item 10D 20 of 34
ATTACHMENT 5
Schedule A: Revised Budget Summary
First Quarter- FY 2016-17
(Column 1) 3 4 6 8 7(72356)) 11
Unassigned Approved Approved Intedund Intedund Intedund nt Unassigned
Fund Revenue Operating Capital Transfers Transfers Transfers Year Projected
Balance Projections Expenditures Expenditures In Out Debt Service ery Fund Balance
Fund Name Fund 7H/2016 ..8 +2i9
INTERNAL SERVICE FUNDS
Self-Insurance Fund 601 2,785,763 1,157,187 2,165,193 - 988,006 - - (20,000) 2,765,763
Wastewater Suppod 611 - 1,046,827 933,827 - - (113,000) - -FleetMaintenance 621 - 597,169 597,169 -VehicleReplacement 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 - - 40,000) 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 349356 6058387
TOTAL ALL FUNDS 1 66,373,778 1 91,974,343 1 80,058,887 1 26,940,322 1 4,023,949 4,023,949 98,000 14,926,866 51,461,321
* Funds 571 and 572 were merged Into the General Fund(101)beginning In FV 2015-16,
2016-77-16 Item 10D 21 of 34
ATTACHMENT 6
SCHEDULE C: Detail of General Fund Revenues, Expenditures and Transfers
FOR YTD ENDED SEPTEMBER 30 2016
Column 1 2 3 4 5 6 7
FY 16-17 FY 16-17 FY 16-17 FY 16-17 FY 16-17 FY 16-17
Adopted Budget Amended Actual Budget Budget
Budget Amendment Budget Amounts Variance Variance
6/22/2016 Over/(Under)
(Column 5-4) (Column 6/4)
REVENUES
TAX REVENUE
1 PROPERTY TAXES-CURRENT SECURED 41,517,561 - 41,517,561 770,960 (40,746,601) -1.0%
2 DOCUMENTARY TRANSFER TAXES 510,000 - 510,000 60,991 (449,009) -0.9%
3a SALES TAXES 13,190,000 - 13,190,000 926,662 (12,263,338) -0.9%
3b SALES TAX TRIPLE FLIP - - - - -
4 TRANSIENT OCCUPANCY TAX 1,610,040 - 1,610,040 422,442 (1,187,598) -0.7%
5 FRANCHISE FEES 2,218,970 - 2,218,970 796 2,219,766 -1.0%
6 TAX REVENUE TOTAL $59,046,571 - $59,046,571 2,180,259 56,866,312 -1.0%
OTHER REVENUE
7 LICENSES AND PERMITS 249,000 - 249,000 73,339 (175,661) -0.7%
8 INTERGOVERNMENTAL REVENUE 510,693 - 510,693 90,467 (420,226) -0.8%
9 CHARGES FOR SERVICES 6,138,225 - 6,138,225 2,099,254 (4,038,971) -0.7%
10 FINES AND PENALTIES 679,303 - 679,303 164,995 (514,308) -0.8%
11 USE OF MONEY 671,940 - 671,940 269,403 (402,537) -0.6%
12 OTHER REVENUE 597,900 - 597,900 106,618 491,282 -0.8%
13 OTHER REVENUE TOTAL $8,847,061 - $8,847,061 $2,804,076 6,042,985 -0.7%
14 TOTAL REVENUES 67 893 632 i67,893,6321 4 984 335, (62,909,297) -0.9%
EXPENDITURES
GENERAL GOVERNMENT
15 CITY COUNCIL-ADMINISTRATION 462,021 - 462,021 92,275 (369,746) -0.8%
16 CITY COUNCIL-COMMUNITY GRANT - - - - -
17 CITY COUNCIL-CITY ATTORNEY 375,500 - 375,500 76,190 (299,310) -0.8%
18 CITY MANAGER-ADMINISTRATION 1,148,441 6,000 1,154,441 190,810 (963,631) -0.8%
19 CITY MANAGER-ARTS ADMIN 178,098 12,532 190,630 50,633 (139,997) -0.7%
20 CITY MANAGER- ECONOMIC DEV 108,500 - 108,500 15,000 (93,500) -0.9%
21 CITY MANAGER-HUMAN RESOURCES 817,598 25,000 842,598 178,162 (664,437) -0.8%
22 CITY MANAGER-INFORMATION TECH 1,704,344 - 1,704,344 402,188 (1,302,156) -0.8%
23 CITY MANAGER-GEOGRAPHIC INFO 677,469 - 677,469 185,708 (491,761) -0.7%
24 CITY CLERK-ADMINISTRATION 584,014 - 584,014 120,982 (463,032) -0.8%
25 CITY CLERK-ELECTIONS 101,900 - 101,900 1,161 (100,740) -1.0%
26 FINANCE-ADMINISTRATION 1,877,388 - 1,877,388 400,131 (1,477,257) -0.8%
27 NON DEPT-CENTRAL PURCHASES 153,136 - 153,136 24,228 (128,908) -0.8%
28 NON DEPT-SHARED EXPENSES 2,198,673 - 2,198,673 1,235,734 962,939 -0.4%
29 TOTAL GENERAL GOVERNMENT 10,387,082 43,532 1 10,430,614 2,973,201 7,457,413 -0.7%
PLANNING&BUILDING
30 PLAN BLDG -ADMIN CUSTOMER SVC 669,022 - 669,022 130,019 (539,003) -0.8%
31 PLAN BLDG -MANAGEMENT SVC 618,469 38,154 656,623 124,685 (531,938) -0.8%
32 PLAN BLDG -CURRENT PLANNING 1,015,245 15,471 1,030,716 222,318 (808,398) -0.8%
33 PLAN BLDG -APPLICANT DEPOSITS 12,500 - 12,500 200 (12,300) -1.0%
34 PLAN BLDG -ADVANCED PLANNING 591,505 - 591,505 135,352 (456,153) -0.8%
35 PLAN BLDG -CODE ENFORCEMENT 621,688 - 621,688 79,448 (542,240) -0.9%
36 PLAN BLDG -BUILDING SERVICES 1,802,800 - 1,802,800 280,067 1,522,733
37 TOTAL PLANNING AND BUILDING 5,331,229 53,625 5,384,854 972,088 4,412,766 -0.8%
PUBLIC SAFETY
38 PLAN BLDG -PARKING CITATION 83,500 - 83,500 14,085 (69,415) -0.8%
39 PUBLIC SAFETY-LAW ENFORCEMENT 13,685,300 - 13,685,300 2,274,411 11,410,889 -0.8%
40 TOTAL LAW ENFORCEMENT 13,768,800 - 13,768,800 2,288,495 11,480,305
2016-77-16 Item 10D 22 of 34
ATTACHMENT 6
Column 1 2 3 4 5 6 7
FY 16-17 FY 16-17 FY 16-17 FY 16-17 FY 16-17 FY 16-17
Adopted Budget Amended Actual Budget Budget
Budget Amendment Budget Amounts Variance Variance
6/22/2016 Over/(Under)
(Column 5-4) (Column 6/4)
41 PUBLIC SAFETY-FIRE ADMIN 646,045 - 646,045 135,330 (510,715) -0.8%
42 PUBLIC SAFETY-FIRE OPERATIONS 11,552,347 - 11,552,347 3,431,738 (8,120,609) -0.7%
43 PUBLIC SAFETY-LOSS PREVENTION 642,844 - 642,844 147,211 (495,633) -0.8%
44 PUBLIC SAFETY-DISASTER PREP 171,336 - 171,336 13,656 (157,680) -0.9%
45 PUBLIC SAFETY-MARINE SAFETY 1,197,562 - 1,197,562 389,988 (807,574) -0.7%
46 PUBLIC SAFETY-JR LIFEGUARDS* 221,452 - 221,452 90,089 131,363 -0.6%
47 TOTAL FIRE AND MARINE SAFETY 14,431,586 - 14,431,586 4,208,013 10,223,573 -0.7%
PUBLIC WORKS AND ENGINEERING
48 PUBLIC WORKS-ADMINISTRATION 219,707 - 219,707 35,410 (184,297) -0.8%
49 PUBLIC WORKS-ENVIRONMENTAL 110,242 - 110,242 22,112 (88,130) -0.8%
50 PUBLIC WORKS-STREET MAINT 1,944,777 - 1,944,777 506,580 (1,438,197) -0.7%
51 PUBLIC WORKS-FAC MAINT CVC CTR 433,430 - 433,430 92,353 (341,077) -0.8%
52 PUBLIC WORKS-FAC MAINT FIRE ST 242,647 - 242,647 58,432 (184,215) -0.8%
53 PUBLIC WORKS-FAC MAINT PW YRD 238,609 - 238,609 46,749 (191,860) -0.8%
54 PUBLIC WORKS-FAC MAINT LIBRARY 336,995 - 336,995 74,683 (262,312) -0.8%
55 PUBLIC WORKS-STORM WATER MAINT 717,665 - 717,665 142,337 (575,328) -0.8%
56 PUBLIC WORKS-STORMW ATER FLOOD 140,927 - 140,927 12,391 (128,536) -0.9%
57 ENGINEERING-CITY ENGINEERING 2,815,042 180,000 2,995,042 647,180 (2,347,862) -0.8%
58 ENGINEERING TRAFFIC ENGINEERING 713,085 - 713,085 140,889 (572,196) -0.8%
59 ENGINEERING-STORMWATER FROG 760,101 18,750 778,851 118,677 660,174 -0.8%
60 TOTAL PUBLIC WORKS AND ENGINEERING 8,673,227 198,750 8,871,977 1,897,792 6,974,185 -0.8%
PARKS&RECREATION
61 PARKS REC-ADMINISTRATION 1,016,874 11,250 1,028,124 231,918 (796,206) -0.8%
62 PARKS REC-PARK MAINTENANCE 1,901,028 - 1,901,028 347,537 (1,553,491) -0.8%
63 PARKS REC-BEACH MAINTENANCE 540,078 21,000 561,078 88,923 (472,155) -0.8%
64 PARKS REC TRAIL MAINTENANCE 131,875 - 131,875 21,949 (109,926) -0.8%
65 PARKS REC-RECREATION PROGRAMS 320,723 - 320,723 53,962 (266,761) -0.8%
66 PARKS REC-CITYWIDE SPECIAL EVENTS* 241,419 - 241,419 47,837 (193,582) -0.8%
67 PARKS REC-DEPARTMENT MARKETING* 96,314 - 96,314 7,363 (88,952) -0.9%
68 PARKS REC-COMMUNITY CENTER 979,992 - 979,992 200,985 (779,007) -0.8%
69 COMM CTR TINY TOTS/YOUTH/TEENS* 170,974 - 170,974 56,071 (114,903) -0.7%
70 COMM CTR ADULT PROGRAMS* 8,709 - 8,709 3,201 (5,508) -0.6%
71 COMM CTR YOUTH SPORTS* 76,053 - 76,053 39,966 (36,087) -0.5
72 COMM CTR ADULT SPORTS* 20,285 - 20,285 3,900 (16,385) -0.8%
73 COMM CTR FACILITY RENTALS* 97,487 - 97,487 20,461 (77,026) -0.8%
74 SENIOR CENTER* 233,980 - 233,980 52,391 (181,589) -0.8%
75 SENIOR CENTER PROGRAMS* 176,073 - 176,073 33,706 (142,367) -0.8%
76 SENIOR CENTER EVENTS* 14,129 - 14,129 2,683 (11,447) -0.8%
77 REC FACILITIES TINY TOTS/YOUTH* 256,406 - 256,406 165,533 (90,872) -0.4%
78 REC FACILITIES YOUTH SPORTS* 172,736 - 172,736 126,172 (46,564) -0.3%
79 REC FACILITIES ADULT SPORTS* 29,122 - 29,122 5,787 (23,335) -0.8%
80 REC FACILITIES RENTALS* 36,264 - 36,264 8,280 (27,984) -0.8%
81 TOTAL PARKS AND RECREATION 6,520,522 32,250 6,552,772 1,518,628 5,034,144 -0.8%
82 TOTAL EXPENDITURES 59 112 446 328 157 59.440.603 13,858,216 '15:582 387 -0.8
83 EXCESS OF REVENUE OVER EXPENDITURE 8,781,1861 (328,157)1 8,453,029 (8,873,881 17 326 910 -2.0
2016-77-16 Item 10D 23 of 34
ATTACHMENT 6
Column 1 2 3 4 5 6 7
FY 16-17 FY 16-17 FY 16-17 FY 16-17 FY 16-17 FY 16-17
Adopted Budget Amended Actual Budget Budget
Budget Amendment Budget Amounts Variance Variance
6/22/2016 Over/(Under)
(Column 5-4) (Column 6/4)
GENERAL FUND TRANSFERS TO/FROM OTHER CITY FUNDS:
84 TRANSFERS IN-OPERATING 1,174,360 - 1,174,360 293,590 (880,770) -0.7%
85 TRANSFERS IN-CAPITAL - - - - -
86 TRANSFERS IN-OTHER - - - - -
87 TRANSFERS OUT-OPERATING (2,728,739) - (2,728,739) (1,406,216) 1,322,523.12 -0.5%
88 TRANSFERS OUT-CAPITAL (12,762,997) (632,616) (13,395,613) (13,395,523) 90 0.0%
TRANSFERS OUT-OTHER - - - - -
89 TRANSFERS OUT-DEBT SERVICE 4,250,552 - 4,250,552 2,147,182 2,103,370 -0.5%
90 TOTAL TRANSFERS (18,567,928) (632 616) (19,200,544) (16 655 331 2,545,213 -0.1
91 GRAND TOTAL EXCESS OF REVENUE OVER EXPENDITURES&TRANSFERS
Total General Fund (101)Variance Summary:
Revenue(below projections) (62,909,297)
Expenditure-savings(losses) 45,582,387
Transfers(net loss to General Fund) 2,545,213
Returned to(Transferred from)General Fund (14,781,696)
2016-77-16 Item 10D 24 of 34
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