2017-03-08 Item 08G Fiscal Year 2016-17 Mid-Year Budget Status Report and Proposed Budget Amendments w= AGENDA REPORT
City Council
MEETING DATE: March 8, 2017
PREPARED BY: Tom Gallup DEPT. DIRECTOR: Tim Nash
DEPARTMENT: Finance CITY MANAGER: Karen P. Brust
SUBJECT:
Fiscal Year 2016-17 Mid-Year 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 Mid-Year Budget Status Report; and
2. Adopt Resolution No. 2017-18 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 mid-year review of the FY 2016-17 budget, which
includes recommendations for budget appropriations and budget transfers for Council
consideration. Proposed mid-year budget amendments for all funds will increase estimated
revenues by $296,631 and reduce budgeted expenditures by $40,905. The impact of all
proposed General Fund amendments is an increase of $258,355 in estimated revenue and an
increase of $217,295 in budgeted expenditures, for a net increase in available fund balance of
$41,060. Attachment 2 provides detailed descriptions of these proposed operating budget
amendments.
Proposed mid-year amendments to transfers between all funds total $352,401. The General
Fund impact is as follows: An increase in operating transfers-out of the General Fund to the
Capital Improvement Fund (401) of$39,000 and an increase in capital transfers-in of $194,984,
for a net increase in available fund balance of $155,984. Attachment 3 provides detailed
descriptions of these proposed amendments to transfers.
A summary of previous Council actions and available fund balance is included as Attachment
4. The available fund balance in the General Fund is $7,494,813, which includes all previous
2017-03-08 Item 8G 1 of 32
FY 2016-17 General Fund budget amendments approved by the City Council since the adoption
of the FY 2016-17 budget through 2/15/17 (but not including the proposed amendments under
consideration). Approval of both the mid-year operating budget amendments and fund transfer
amendments will increase the General Fund available fund balance by$197,044 to $7,691,857.
Table 1 below summarizes beginning fund balances as of 12/31/16 (as reflected in Schedule A
— Revised Budget Summary Mid-Year FY 2016-17 in Attachment 5), current budget amounts,
proposed revisions, adjusted budget amounts and ending fund balances for the General Fund
and all other funds following adoption of the proposed amendments.
Table 1
FY 2016-17 Mid-Year Budget Summary
All Funds General Fund
Mid-Year Current Mid-Year Adjusted
Current Budget Revisions Adjusted Budget Budget Revisions Budget
Beginning Fund Balance $ 66,373,778 $ 66,373,778 $ 32,884,545 $ 32,884,545
Revenue 94,473,066 296,631 94,769,697 68,064,756 258,355 68,323,111
Expenditures (109,285,558) 40,905 (109,244,653) (59,987,306) (217,395) (60,204,701)
Transfers-In 4,023,949 352,401 4,376,350 1,174,360 194,984 1,369,344
Transfers-Out (4,023,949) (352,401) (4,376,350) (20,287,754) (39,000) (20,326,754)
Ending Projected Fund Balance $ 51,561,286 $ 337,536 $ 51,898,822 $ 21,848,601 $ 196,944 $ 22,045,545
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 to FY 2016-17 for unspent FY 2015-16 appropriations totaling $1,201,403. Of
this amount, General Fund expenditure appropriations 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 FY 2015-16 fund balances as beginning fund balances
for FY 2016-17. Beginning fund balance in the General Fund for FY 2016-17 was $32,884,544,
with $18,594,757 unrestricted and available for appropriation. The unrestricted General Fund
balance was projected to be drawn down $9,786,742 by the FY 2016-17 original appropriation
for planned capital projects, leaving $8,808,015 available for City Council appropriation at the
beginning of FY 2016-17.
On November 16, 2016, the City Council received the FY 2016-17 First Quarter Budget Status
Report and adopted Resolution 2016-104 amending the FY 2016-17 Operating Budget,
resulting in an available fund balance of$7,315,813.
Through February 15, 2016, the City Council has approved additional off-cycle amendments to
the FY 2016-17 General Fund budget that have resulted in a net increase in available fund
balance to $7,494,813. These previously approved budget amendments are listed in
Attachment 4. Adopting the proposed mid-year budget amendments of $197,044 will result in
an available General Fund balance of$7,691,857.
ANALYSIS:
Each year after the mid-point of the fiscal year, staff presents a report to City Council describing
the status of the budget and the related revenue estimates. Staff also presents proposed
amendments and transfers to the budget necessary to complete the fiscal year within budget.
After the first six months of FY 2016-17, the budget remains balanced. Actual revenues are
expected to exceed estimates by year-end, while budgeted expenditures are anticipated to be
less than budget. Schedule A — Revised Budget Summary Mid-Year FY 2016-17 (Attachment
2017-03-08 Item 8G 2 of 32
5) provides the adjusted budget summary for all city funds for the current fiscal year. Totals that
have been revised as a result of approved budget amendments since the 7/1/16 have been
highlighted in bold. Schedule C — Detail of General Fund Revenue, Expenditures and Transfers
(Attachment 6) presents a summary of budget versus actuals for General Fund operating
revenues, expenditures and transfers.
General Fund Revenues
Table 2 below provides General Fund revenue totals by adopted budget, amended budget,
year-to-date (YTD) actual and proposed mid-year revised projections.
Table 2
General Fund Revenue Summary(December 31, 2016)
Adopted Amended Percent Revised
Budget Budget YTD Actual Realized Projections
Description 2016117 2016117 2016117 2016117 2016117
Property Tax $ 42,027,561 $ 42,027,561 $ 14,341,734 34% $ 42,027,561
Sales Tax 13,190,000 13,190,000 4,195,267 32% 12,825,000
Transient Occupancy Tax 1,610,040 1,610,040 922,775 57% 1,610,040
Franchise Tax 2,218,970 2,218,970 558,228 25% 2,218,970
Licenses, Fees and Permits 249,000 249,000 132,012 53% 249,000
Intergovernmental Revenue 510,693 510,693 145,757 29% 510,693
Charges for Services 6,138,225 6,309,349 3,731,635 59% 6,509,349
Fines and Penalties 679,303 679,303 366,881 54% 789,303
Use of Money and Property 671,940 671,940 483,861 72% 671,940
Other Revenue 597,900 597,900 278,135 47% 911,255
Revenue Total $ 67,893,632 $ 68,064,756 $ 25,156,285 37% $ 68,3231111
General Fund revenues through the first six months of FY 2016-17 are $25,156,285 which is
37% of the total estimated revenue for the fiscal year. Current fiscal year revenue is $1,343,158
greater than for the first six months of FY 2015-16. In a typical year, a higher percentage of
revenue is received in the second half of the fiscal year than in the first half. The primary
reason for this is property tax receipts. Property owners can pay their taxes in two installments
each year with the deadline for the first installment being December 10th and the second
installment on April 10th. The San Diego County Treasurer - Tax Collector collects all property
taxes and then distributes the taxes to the various governmental agencies that levy property
taxes in the County. The City of Encinitas receives the majority of its property tax revenue in
December, January, April and May.
Over 87% of General Fund revenue is generated from taxes, with property tax alone accounting
for nearly 62% of total General Fund revenue. Through the first six months of FY 2016-17, total
tax revenue of $20,018,004 is up 5.4% over the same period in the prior fiscal year and is 34%
of total estimated tax revenue for FY 2016-17. At mid-year, property tax revenue is
$14,341,734 which is 4.1% ahead of last year's property tax revenue collected, while sales tax
revenue is $4,195,267 which is 11.8% ahead of last year. Transient Occupancy Tax (TOT)
collections through six months total $922,775 which is 5.6% greater than last year's total at mid-
year. TOT collections year to date are 57.3% of the estimate. Franchise taxes total $558,228
at mid-year, which is 25% of the estimated revenue. Revenue from franchise taxes is mostly
collected in the second half of the fiscal year.
Charges for services account for 9% of total General Fund revenue. Revenues from charges
for services total $3,731,635, an increase of 6.9% from the first six months of FY 2015-16. Most
of this increase is attributed to higher than anticipated revenues from planning, building,
engineering and fire prevention fees due to increased development activity.
2017-03-08 Item 8G 3 of 32
The remaining 4% of General Fund revenue consists of licenses and permits, intergovernmental
revenue (from other agencies), fines and forfeitures, use of money and other financing sources.
Revenue from these sources total $1,406,646 through mid-year which is an increase of 5.9%
over last year. The increase is mostly attributed to higher than expected investment earnings
and higher than anticipated revenue from renegotiated leases for cell towers at city parks.
General Fund Expenditures
Mid-year General Fund expenditures amount to $27,449,481, or 46% of the budget, as shown in
Table 3 below.
Table 3
General Fund Expenditures Summary by Category(December 31, 2016)
Adopted Amended Percent Revised
Budget Budget YTD Actual Realized Projections
Description 2016117 2016117 2016117 2016117 2016117
Personnel $ 31,110,754 $ 31,220,902 $ 15,547,734 50% $ 31,349,015
Materials &Supplies 1,404,663 1,413,164 437,129 31% 1,413,355
Contracts&Services 25,877,981 26,682,058 11,219,085 42% 26,771,049
Internal Cost Allocation 452,654 452,654 226,327 50% 452,654
Capital Outlay 80,394 91,503 19,207 21% 91,503
Debt/Finance 186,000 127,025 0 0% 127,025
Expenditure Total $ 59,112,446 $ 59,987,306 $ 27,449,481 46% $ 60,204,601
Expenditures in the personnel category are within budget at mid-year. The materials and
supplies category is under budget for the current fiscal year due to less than anticipated
expenditures during the first six months for the purchase computer hardware and software,
firefighter personal protective equipment, street signs and related supplies, street repair and
maintenance supplies and fuel (resulting from lower prices). Expenditures for these purchases
are expected to be made during the remainder of the fiscal year. Additionally, furniture and
fixture purchases for the Community Center will be made in the second half of the fiscal year.
The contracts and services category is under budget for the current fiscal year due to fewer
payments than budgeted for law enforcement services occurring during the first six months of
the fiscal year. As of mid-year, this contract was 42% expended with five of twelve monthly
payments having been made. Monthly payments total approximately $1.1 million. Also,
approximately $430,000 in administrative fees assessed by the County of San Diego for
property tax collection are scheduled to paid in the second half of the fiscal year.
Expenditures for capital outlay are under budget at mid-year. Purchases of machinery and
equipment budgeted in this category are expected to be made during the second half of the
fiscal year. Planned purchases include a lifeguard all-terrain vehicle and dovetail trailer for the
streets maintenance division.
Table 4 below shows the variances for each General Fund expenditure category compared with
YTD expenditures at mid-year for FY 2015-16.
2017-03-08 Item 8G 4 of 32
Table 4
General Fund YTD Expenditures-Variance by Category(Through December 31, 2016)
YTD Actual YTD Actual
Description 2015/16 2016/17 Variance
Personnel $ 15,155,270 $ 15,547,734 $ 392,464
Materials & Supplies 519,504 437,129 (82,375)
Contracts & Services 9,383,188 11,219,085 1,835,897
Internal Cost Allocation 226,195 226,327 132
Capital Outlay 33,569 19,207 (14,362)
Debt/Finance 31,234 0 (31,234)
Expenditure Total $ 25,348,960 $ 27,449,481 $ 2,100,521
General Fund expenditures (excluding transfers out and capital contributions) through the first
six months of FY 2016-17 are $2.1 million higher than through the same period in FY 2015-16.
This overall variance primarily results from an additional $392,464 in expenditures in the
personnel category and $1,835,897 in contracts and services, as well as a reduction in
expenditures of $82,375 in the materials and supplies category. Although year-to-date
expenditures are higher than last fiscal year, all categories are under budget for the current
fiscal year.
The variance in personnel expenditures from the prior fiscal year is primarily due to a budgeted
increase of $196,720 for salary and benefit adjustments for 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, personnel expenditures for firefighter strike team deployments totaled
$188,113 more than last fiscal year. The City is reimbursed by the State of California and
federal government in some cases for the costs associated with these deployments. Staff is
requesting a budget amendment for these additional personnel expenditures, as well as the
offsetting revenue from reimbursements.
The City's largest contract for service is with the San Diego County Sheriff for law enforcement
services with a budget of $13,399,800. The variance in the contracts and services category
from the prior fiscal year is primarily the result of expenditures for Sheriff's contract law
enforcement services in FY 2015-16 being accrued back to FY 2014-15. The resulting variance
is $1.3 million.
Also contributing to the overall variance in the contracts and services category were
approximately $239,000 in budgeted election costs expensed this fiscal year (but not last year)
and $227,000 in expenditures for maintenance contracts in the street maintenance division,
which were primarily the result of budgeted increases in tree trimming and maintenance service
contracts due to the State of California prevailing wage ruling requiring landscape contractors to
pay prevailing wages to employees assigned to public sector contracts, as well as expenditures
for striping and street light repairs that occurred during the first half of this fiscal year that were
made in the second half of last fiscal year.
Expenditures on materials and supplies are $82,375 less at the mid-year of the current fiscal
year than last year, which is primarily the result of fewer street signs and related hardware and
firefighter turn-outs and other firefighting equipment purchased in the first six months.
2017-03-08 Item 8G 5 of 32
General Fund Transfers
Transfers involve moving budgeted appropriations between funds. Staff is proposing increasing
Transfers-In to the General Fund by $194,984 for the return of unspent funds from closed
capital projects. Transfers-Out of the General Fund consist of operating transfers, transfers for
debt service payments and transfer to fund capital projects. Staff is proposing an increase of
$39,000 in transfers out of the General Fund to the Capital Improvement Fund (401) for the
EnerGov project. Table 5 below provides a summary of proposed mid-year transfers.
Table 5
General Fund Transfers Summary(December 31,2016)
Adopted Amended Percent Revised
Budget Budget YTDActual Realized Projections
Description 2016117 2016117 2016117 2016117 2016117
Transfers In $ 1,174,360 $ 1,174,360 $ 710,384 60% $ 1,369,344
Transfers Out (19,742,288) (20,287,754) (17,359,476) 86% (20,326,754)
General Fund Transfers Total $ (18,567,928) $ (19,113,394) $ (16,649,093) 87% $(18,957,410)
Proposed Budget Amendments (Attachment 2)
Detailed explanations for each proposed budget amendment (arranged by Department, Division
and Fund) are included in Attachment 2.
The City's sales tax consultant, HdL, has recently revised its revenue projection for the City of
Encinitas. As a result of this revised revenue estimate, staff is proposing decreasing estimated
sales tax revenue by $365,000. This decrease is the result of lower than anticipated receipts
from fuel and service stations (due to relatively low fuel prices) and auto sales in the second
sales quarter (July through September). Other amendments to estimated revenue include
increases in anticipated revenues for cost recovery from strike team deployments, engineering
fees and fines collected from red light camera traffic enforcement and parking citations. The
overall result of these proposed amendments is a net General Fund revenue increase of
$258,355.
Proposed amendments for expenditures include $196,320 for additional expenditures related to
fire strike team deployments, which will be reimbursed by the state and federal government;
$29,975 to replace the tot lot playground surface at Moonlight Beach; $30,000 for parking
citation enforcement (which is offset by revenue) and a return of$39,000 from the General Fund
operating budget to the EnerGov project. The overall result of these proposed amendments is a
net General Fund expenditure increase of$217,295.
Table 6 below provides a summary of all the proposed operating budget amendments by fund,
with additional detail provided in Attachment 2:
2017-03-08 Item 8G 6 of 32
Table 6
Mid-Year Operating Budget Amendment Summary
Revenue Expenditure Fund Balance
Increase Increase Increase
Description (Decrease) (Decrease) (Decrease)
General Fund (101) $ 258,355 $ 217,295 $ 41,060
Coastal Zone Management Fund (212) 86,276 86,276
Traffic Mitigation Fees Fund (233) (60,000) (60,000)
Capital Improvement Fund (401) (225,197) 225,197
Section 8 Housing Administration Fund (551) 4,200 (4,200)
Section 8 Housing Payments Fund (552) 6,000 12,000 (6,000)
Pacific Pines Fund (561) 6,000 6,000
Operating Budget Amendment Total $ 296,631 $ 8,298 $ 288,333
Proposed Adjustments to Transfers between Funds (Attachment 3)
In addition to the mid-year appropriations, several budget transfers have been identified which
require City Council approval. The transfers are summarized below in Table 7 and detailed in
Attachment 3:
Table 7
Mid-Year Fund Transfer Amendments
Transfer In Transfer Out
Increase Increase
Fund (Decrease) (Decrease)
General Fund (101) $ 194,984 $ 39,000
Federal Grant Fund (223) 84,840 -
Traffic Mitigation Fees Fund (233) 28,292 -
Capital Improvements Fund (401) 39,000 313,401
Facility Maintenance Fund (403) 5,285
Fund Transfer Amendments Total $ 352,401 $ 352,401
Capital Improvement Program Status Update (Attachment 7)
There were 102 active projects with project-to-date expenditures totaling $54.6 million as of
12/31/16. Staff is requesting that the following six (6) projects be closed and unspent funds be
returned to their original funding sources: Civic Center Improvements (CF15A), 1-5 Interchange
at Encinitas Boulevard (CSO4B), Cottonwood Creek Watershed LID Retrofit Plan (CS14D), Paul
Ecke Central Improvements (CS16D), Urban Farming / Agriculture Ordinance Project (WC15D)
and the Parks Master Plan (WP151). As a result of closing these projects $194,984 will be
returned to the unassigned General Fund balance and $118,417 to other funding sources.
Status updates and project-to-date expenditures for active projects are provided in Attachment
7.
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.
2017-03-08 Item 8G 7 of 32
ATTACHMENTS:
1. Resolution No. 2017-18 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— Mid-year
3. FY 2016-17 Proposed Fund Transfer Amendments— Mid-year
4. FY 2016-17 Summary of Budgetary Fund Balance
5. Schedule A: Revised Budget Summary—Mid-year FY 2016-17
6. Schedule C: Detail of General Fund Revenues, Expenditures and Transfers
7. FY 2016-17 YTD Capital Improvement Program Status Report (Mid-year)
2017-03-08 Item 8G 8 of 32
ATTACHMENT 1
RESOLUTION NO. 2017-18
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 8ffi day of March 2017, by the following vote, to wit:
AYES:
NAYS:
ABSENT:
ABSTAIN:
Catherine S. Blakespear, Mayor
City of Encinitas
ATTEST:
Kathy Hollywood, City Clerk
2017-03-08 Item 8G 9 of 32
Exhibit A to Resolution 2017-18
Revenue/ Expenditure/
Transfer In Transfer Out
Department Organization Object Project Increase Increase
Fund Name Division Code Code No. Description (Decrease) (Decrease)
1. General Fund Unassigned 10100000 313.1 Reduce projected salestax $(365,000)
revenue
2. General Fund Planning and Building 10150450 351.4 Increase projected revenuefrom $ 30,000
(Code Enforcement) parking citations
3. General Fund Planning and Building 10150450 435.1 Increase expenditures for $ 25,000
(Code Enforcement) processing parking citations
4. General Fund Planning and Building 10150450 459 Increase expendituresfor $ 5,000
(Code Enforcement) processing parking citations
S. General Fund Planning and Building 10150410 412.1 Increase Overtime $ 22,214
(Current Planning)
6. General Fund Planning and Building 10150440 412.1 Reduce Overtime $ (22,214)
(Code Enforcement)
7. General Fund Fire and Marine Safety 10162511 394 Increase projected revenuefor $ 313,355
(Cost Recovery) reimbursements
8. General Fund Fire and Marine Safety 10162511 412.1 Increase personnel expenditures $ 167,873
(Fire Operations) for strike team deployments
9. General Fund Fire and Marine Safety 10162511 423.1 Increase personnel expenditures $ 18,699
(Fire Operations) for strike team deployments
10. General Fund Fire and Marine Safety 10162511 424.1 Increase personnel expenditures $ 1,541
(Fire Operations) for strike team deployments
11. General Fund Fire and Marine Safety 10162511 455 Increase Travel and Mileage for $ 8,016
(Fire Operations) strike team deployments
12. General Fund Fire and Marine Safety 10162511 466 Increase Fuel for strike team $ 191
(Fire Operations) deployments
13. General Fund Public Works 10172700 344.1 Increase projected revenue for $ 200,000
(Engineering Services) engineering fees
14. General Fund Public Works 10172700 432.1 Increase Technical Services $ 133,697
(Engineering Services) Contracts for inspection services
15. General Fund Public Works 10172700 411.1 Decrease Salaries $ (65,000)
(Engineering Services)
16. General Fund Public Works 10172710 351.2 Increase projected revenue for $ 80,000
(Traffic Engineering) red light camera violation fines
17. General Fund Public Works 10172720 431.1 Decrease Professional Services $ (68,697)
(Storm Water)
18. General Fund Public Works 10171620 411.3 Increase Technical Services $ 5,000
(Environmental Contracts for CAP contract intern
Services)
19. General Fund Public Works 10172710 432.1 Reduce Temporary Salaries $ (5,000)
(Traffic Engineering)
20. General Fund Parks and Recreation 10180821 432.2 Increase Maintenance Contracts $ 29,975
(Recreation Programs)
211General Fund Planning and Building 10150405 431.1 Transferfunding back to EnerGov $ (39,000)
(Management Services) project
2017-03-08 Item 8G 10 of 32
Revenue/ Expenditure/
Transfer In Transfer Out
Department Organization Object Project Increase Increase
Fund Name Division Code Code No. Descri tion Decrease Decrease
22. Capital Improvement IT/Planning and 40195101 580 WC16A Transferfunding back to EnerGov $ 39,000
Building project
23. Coastal Management Public Works Increase TOT revenue projection $ 86,276
Zone (Environmental
Management)
24. Traffic Mitigation Fees Public Works 23300000 349.1 Reduce fee revenue projection $ (60,000)
(Engineering Services)
25. Section 8 Housing Planning and Building 55150480 431.1 Increase Professional Services $ 4,200
Admin Contracts
26. Section 8 Housing Planning and Building 55200000 331.1 Increase revenue $ 6,000
Payments Fund
27. Section B Housing Planning and Building 55250480 494.2 Increase corresponding $ 6,000
Payments Fund expenditures
28. Pacific Pines Fund Planning and Building 56100000 391 Increase revenue $ 6,000
29. Section B Housing Planning and Building 55250480 494.51 Increase corresponding $ 6,000
Payments Fund expenditures
30. Capital Improvement Parks and Recreation 40195101 592 WP151 Close project $ (7,951)
31. Capital Improvement Public Works 40195101 590 CS16D Close project $ (60,294)
(Engineering Services)
32. Capital Improvement Public Works(Facilities 40195101 590 CF15A Close project $ (77,535)
Maintenance)
33. Capital Improvement Public Works(Facilities 40195403 590 CF15A Close project $ (5,285)
Maintenance)
34. Capital Improvement Planning and Building 40195101 592 WC15D Close project $ (49,204)
35. Capital Improvement Public Works 40195223 590 CSO4B Close project $ (84,840)
(Engineering Services)
36. Capital Improvement Public Works CS14D Close project(zero balance) $ -
(Engineering Services)
37. Capital Improvement Public Works 40195233 590 CSO4B Close project $ (28,291)
(Engineering Services)
Total-Budget Amendments $ 296,631 $ (40,905)
1. General Fund 10100000 398.1 Transfer in for closed capital $ 194,984
projects
2. Federal Grant Fund 22300000 398.1 Transfer in for closed capital $ 84,840
projects
3. Traffic Mitigation Fees 23300000 398.1 Transfer in for closed capital $ 28,292
projects
4. Capital Improvement 40100000 398.2 W16A Transfer in for EnerGov project $ 39,000
Laa intenance 40300000 398.2 Transfer in for closed capital $ 5,285
projects
und 10190999 498.2 Transfer out for EnerGov project $ 39,000
provement 40100000 498.1 Transfer out for closed projects $ 313,401
Total-Transfers 1 $ 352,401 $ 352,401
2017-03-08 Item 8G 11 of 32
ATTACHMENT 2
FY 2016-17 Proposed Operating Budget Amendments-Mid Year
Revenue Expenditure Fund Balance
Increase Increase Increase
Department (Decrease) (Decrease) (Decrease)
Description Division
General Fund(101)
Reduce Sales and Use Tax revenue projection to account for lower than General Fund $ (365,000) $ (365,000)
anticipated sales in the fuel and service stations and auto sales (Revenue)
categories.
Reduce contracts and services budget and transfer funds back to the Planning and $ (39,000) $ 39,000
EnerGov project (WC16A). A first quarter budget amendment was Building
approved on 11/16/16 to transfer $39,000 from the project to the (Management
Planning and Building Department's operating budget. This money was Services)
to be used to pay for a temporary .25 Full Time Equivalent (FTE)
Contract Planner IV to backfll for one of the existing staff planners while
they worked on EnerGov project related tasks. It is anticipated that
work on the project by department staff will not be required for the
remainder of the fiscal year.
A budget transfer was requested and approved on 11/16/16 to move Planning and $ 22,214 $ (22,214)
overtime between divisions, but funding was placed in the wrong Building(Current
division. This budget amendment moves the funding to the correct Planning)
division, in Current Planning and will remedy the error. The transfer will
move overtime funding budgeted in the Code Enforcement division to
the Current Planning division. Paid overtime within this division has
become necessary due to a heavy workload. This adjustment has a net
zero impact on General Fund balance.
Planning and $ (22,214) $ 22,214
Building(Code
Enforcement)
A budget increase in anticipated revenue from parking citations and an Planning and $ 30,000 $ 30,000 $ -
increase in expenditures related to the processing of parking tickets is Building(Code
necessary. There has been an unanticipated rise in the number of paid Enforcement)
and processed parking citations due to an increase in activity during the
summer months. Typically,increased activity results in higher revenue
than expenditures. However,this amendment will not result in a net
revenue increase since expenditures were under-estimated.
The Encinitas Fire Department provides assistance to other jurisdictions Fire and Marine $ 313,355 $ 196,320 $ 117,035
under the California Master Mutual Aid Agreement. The Department Safety(Fire
deployed units to 15 different fires throughout California from June 2016 Operations)
to October 2016. The City is reimbursed by the State of California and
federal government (in some cases)for the costs associated with these
deployments. Because the number of deployments was greater than
anticipated, a budget increase for anticipated revenue is required, as
well as for the corresponding expenditures that include overtime,travel
and fuel costs.Other costs that are reimbursed include indirect costs for
vehicle wear and tear and administrative overhead costs.
Increase revenue projection for engineering fees to better reflect actual Public Works $ 200,000
revenues received to date. (Engineering
Services)
2017-03-08 Item 8G 12 of 32
ATTACHMENT 2
FY 2016-17 Proposed Operating Budget Amendments-Mid Year
Revenue Expenditure Fund Balance
Increase Increase Increase
Department (Decrease) (Decrease) (Decrease)
Description Division
An increase in the revenue projection is requested for fines collected Public Works $ 80,000 $ 80,000
from red light camera traffic enforcement to better reflect actual (Traffic
revenues received to date. Engineering)
A budget amendment is necessary to increase the budget for contract Public Works $ 133,697 $ (133,697)
inspection services in order to provide backfill when permanent staff are (Engineering
on military leave and for an increased work load. This adjustment has a Services)
net zero impact on General Fund balance. The Engineering Inspector
position was vacant for six months and funding will be reduced for
salaries. An adjustment is also being made to reduce funding for
stormwater inspections, due to lower than expected demand for this
service.
Public Works $ (65,000) $ 65,000
(Engineering
Services)
Public Works $ (68,697) $ 68,697
(Storm Water)
Savings from the Traffic Engineering division's contracts and services Public Works $ 5,000 $ (5,000)
budget will be used to fund a contractual intern within the Environmental (Environmental
Services division to assist with the development of the Climate Action Services)
Plan (CAP). The savings are the result of fewer traffic counts required
this fiscal year. This adjustment has a net zero impact on General Fund
balance.
Public Works $ (5,000) $ 5,000
(Traffic
Engineering)
The Tot Lot playground surface and equipment at Moonlight Beach is in Parks and $ 29,975 $ (29,975)
poor condition and requires replacement and refurbishment. The City Recreation
collects $29,975 in revenue from Surf Permits that are issued annually, (Recreation
which offsets beach maintenance and other beach related operating Programs)
costs.
Total General Fund(101) $ 258,355 $ 217,295 $ 41,060
2017-03-08 Item 8G 13 of 32
ATTACHMENT 2
FY 2016-17 Proposed Operating Budget Amendments-Mid Year
Revenue Expenditure Fund Balance
Increase Increase Increase
Department (Decrease) (Decrease) (Decrease)
Description Division
Coastal Management Zone Fund(212)
20% of all Transient Occupancy Tax (TOT) revenue collected is Public Works $ 86,276 $ 86,276
dedicated to coastal zone management activities. This amendment (Engineering
corrects the amount budgeted for revenue in this fund to reflect 20%of Services)
the total General Fund TOT revenue projection. General Fund TOT
revenue projections are up to date and do not require a budget
amendment at this time.
Total Coastal Management Zone Fund(212) $ 86,276 $ - $ 86,276
Traffic Mitigation Fees Fund 12331
A decrease in the revenue projection is requested for traffic mitigation Public Works $ (60,000) $ (60,000)
fees to better reflect actual revenues received to date. (Engineering
Services)
Total Traffic Mitigation Fees Fund(233) $ (60,000) $ - $ (60,000)
Capital Improvements Fund(401)
Increase budget in the EnerGov project (WC16A). A transfer of IT/Planning and $ - $ 39,000 $ (39,000)
$39,000 was previously approved to cover the cost of a temporary Building
Contract Planner while existing staff shift their focus on EnerGov work.
However, it is anticipated that work on the project by department staff
will not occur until next fiscal year.
The Parks Master Plan (WP151)was completed and final draft approved Parks and $ (7,951) $ 7,951
by Council on October 26, 2016. A budget amendment is necessary to Recreation
return the remaining project balance to the General Fund. The primary
purpose of the plan was 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.
Paul Ecke Central Improvements (CS16D) have been completed. On Public Works $ - $ (60,294) $ 60,294
December 14, 2016, Council authorized the fling of a Notice of (Engineering
Completion. The project included construction of a queueing lane, Services)
parking lane, and sidewalk along the western boundary of Paul Ecke
Central Elementary School. The balance will be returned to the General
Fund.
Civic Center sewer rehabilitation and replacement of the emergency Public Works $ - $ (82,820) $ 82,820
generator (CF15A) was completed July 2016. The Notice of (Facilities
Completion was approved by Council on August 17, 2016. $77,535 will Maintenance)
be returned to the General Fund and $5,285 will be returned to the
Facility Maintenance Fund(403).
2017-03-08 Item 8G 14 of 32
ATTACHMENT 2
FY 2016-17 Proposed Operating Budget Amendments-Mid Year
Revenue Expenditure Fund Balance
Increase Increase Increase
Department (Decrease) (Decrease) (Decrease)
Description Division
The 1-5 Interchange at Encinitas Blvd project is closed (CSO4B). Public Works $ - $ (113,132) $ 113,132
Caltrans has approved the Project Study Report and given approval to (Engineering
close the project. $84,840 of funding will be returned to the Federal Services)
Grant Fund(223)and$28,292 to Traffic Mitigation Fees Fund(233).
The Urban Farming / Agriculture Ordinance project (WC15D) was Planning and $ - $ (49,204) $ 49,204
completed. Council approved the Ordinance on May 11, 2016 and it Building
was adopted on May 25, 2016. Coastal Commission approved the
Ordinance on August 11, 2016. The balance will be returned to the
General Fund.
Cottonwood Creek LID Watershed (CS14D) is closed but there is no Public Works $ - $ - $ -
budget balance remaining in the project. (Engineering
Services)
Total Capital Improvements Fund(401) $ - $ (274,401) $ 274,401
Section 8 Housing Administration Fund(551)
This budget amendment is requesting an appropriation of funding to the Planning and $ 4,200 $ (4,200)
professional services contracts expenditure account for an update of the Building
Section 8 Housing Choice Voucher program Administrative Plan. The
current plan is out of date, inefficient and needs to be brought up to
Department of Housing and Urban Development (HUD) regulations.
This streamlining of the plan will allow staff to continue to meet HUD
compliance and, at the same time,improve staff efficiency and maintain
excellent customer service.
Total Section 8 Housing Administration Fund(551) $ - $ 4,200 $ (4,200)
Section 8 Housing Assistance Payments Fund (552) & Pacific
Pines Fund(561)
This budget amendment is being requested in order to increase both Planning and $ 6,000 $ 6,000 $
the anticipated revenue, as well as the projected expenditure amounts Building
for the Section 8 Housing Choice Voucher program Housing Assistance
Payments(HAPs). The HAP revenue recieved from the Department of
Housing and Urban Development (HUD)for the HAPs is slightly higher
than anticipated. Conversely, the HAP expenditures are also slightly
higher.
Additionally, both the HAP revenue and the HAP expenditures for the $ 6,000 $ 6,000 $ -
Section 8 vouchers currently under lease at the Pacific Pines
condominium complex are higher than anticipated. Al of these
increases can be attributed to the number of actual leased vouchers
being higher than the projected number, as well as an increase in the
amount of each voucher payment due to an increase in the payment
standards in October.
Total Funds(552&561) $ 12,000 $ 12,000 $
Total All Funds $ 296,631 $ (40,906) $ 337,537
2017-03-08 Item 8G 15 of 32
ATTACHMENT 3
FY 2016-17 Proposed Fund Transfer Amendments-Mid Year
Transfer In Transfer Out
Increase Increase
Description Department Decrease Decrease
General Fund
This General Fund transfer to the Capital Improvements Fund (401) Planning and
reflects a Planning and Building Department request to transfer funds from Building/IT
the Departments operating budgetto the EnerGov project(WC16A).
General Fund(101) $ 39,000
Capital Improvement Fund(401) $ 39,000
Capital Improvements Fund (401)
The Parks Master Plan (WP15I) was completed and final draft approved Parks and
by Council on October 26, 2016. A budget amendment is necessary to Recreation
return the remaining project balance to the General Fund.
Capital Improvement Fund(401) $ 7,951
General Fund 101 $ 7,951
The Urban Farming / Agriculture Ordinance project (WC15D) was Planning and
completed. An Ordinance was adopted by Council on May 25, 2016 and Building
approved by Coastal Commission on August 11, 2016.
Capital Improvement Fund(401) $ 49,204
General Fund(101) $ 49,204
Paul Ecke Central Improvements (CS16D) have been completed. On Public Works
December 14, 2016. Council authorized the filing of a Notice of (Engineering
Completion. Services)
Capital Improvement Fund(401) $ 60,294
General Fund 101 $ 60,294
Civic Center sewer rehabilitation and replacement of the emergency Public Works
generator(CF15A) was completed July 2016. The Notice of Completion (Facilities
was approved by Council on August 17, 2016. Maintenance)
Capital Improvement Fund(401) $ 82,820
General Fund(101) $ 77,535
Facility Maintenance Fund 403 $ 5,285
The I-5 Interchange at Encinitas Blvd project is closed (CSO4B). Caltrans Public Works
has approved the Project Study Report and given approval to close the (Engineering
project. Services)
Capital Improvement Fund(401) $ 113,132
Federal Grant Fund(223) $ 84,840
Traffic Mitigation Fees Fund 233 $ 28,292
Total Transfers $ 352,401 $ 352,401
Fund Transfer Amendments-Mid Year
General Fund(101) $ 194,984 $ 39,000
Federal Grant Fund(223) 84,840 -
Traffic Mitigation Fees Fund(233) 28,292 -
Capital Improvements Fund(401) 39,000 313,401
Facility Maintenance Fund 403 5,285
Fund Transfer Amendments Total 352,401 352,401
2017-03-08 Item 8G 16 of 32
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ATTACHMENT 5
Schedule A: Revised Budget Summary
Mid-Year-FY 2016-17(through 12/31/16
(Column 1) 2 3 4 5 6 8 10 11
Unassigned Approved Approved Intedund Intedund Intedund Intedund Current Unassigned
Fund Revenue Operating Capital Transfers Transfers Tmnsfers Transfers Year Projected
Balance Projections Expenditures Expenditures In Out Debt Service Capital Summary Fund Balance
Fund Name Fund 712016 .3-45 8 .2+9
GENERALFUND
Available Fund Balance 101 18,594,758 68,064,756 59,987,306 1,174,360 (2,736,589) (4,250,552) (13,300,613) (11,035,944) 7,558,814
Committed&Unspendable Fund Balance 101 1,109,425 - 1,109,425
Contingency Reserves(20%of Operating Expenditure3 101 11,822,489 - 11,822,489
Budget Stabilization Reserve(2b of revenues) 101 1,357,873 - 1,357,873
Other Re30Ne3 101
TOTAL GENERAL FUND 1 32884545 68064756 1 59987306 1174360 2736589 4250552 13300613 11035944 21848601
INFRASTRUCTURE FUNDS
State Gasoline Taxes 201 334,835 1,321,810 - - - (1,085,652) - P36,158) - 334,835
State Capital Grants 203 - 594,500 - - - - - (594,500) - -
Transnet Program(Prop A Sales Tax) 211 - 5,337,000 - - - - - 5,137,000) 200,000 200,000
Coastal Zone Management Fund 212 689,190 315,274 226,547 - - - - (305,000) (216,273) 472,917
Federal Capital Grants 223 - 1,566,200 - - - - - 1566200 - -
TOTALINFRASTRUCTUREFUNDS 1024025 9134784 226547 1085652 838858 16273 1007752
GRAM FUNDS
State Law Enfom e ment Grant 202 20,848 100,000 100,000 - - - - - - 20,848
Govern ment Educati on Access 213 175,020 404,601 191,609 - - - - (336,570) (123,578) 51,442
Solid W ante,Recyclin g and HHW 214 900,150 411,125 508,904 - - - - - (97,779) 802,371
Asset FodeiWre 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 Gavel Block Grant(CDBG) 222 - 504,633 341,425 - 32,792 - - (196,00(D) - -
HOMEEntitlementProgram 227 - - 4,980 - 4,980 - - - - -
FederalLaWEnforoementGrant 228 - 10,000 10,000 - - - - - - -
Donetions&Contributions 229 128,690 111,000 252,223 - 75,000 - - - (66,223) 62,467
CSA17 Fire Operations 230 210,625 00,000 119,163 39,163 171,462
TOTAL GRANT FUNDS 1,538,891 1,704,897 1,668,794 167,161 32,570 329,306 1,209,585
DEVELOPMENT IMPACT FUNDS
Per;Improvement Fees 231 930,634 151,460 - - - - - 1857,940) (706,480) 224,154
Per;Acquisition Fees 232 1,952,265 203,119 - - - - - (1,650,000) (1,446,881) 505,384
Traffic Mitigation Fees 233 594,099 218,093 - - - - - (425,00(D) (206,907) 387,192
RTCIP-(Regional Arterial 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 - - - - - (315,239) (264,100) 68,031
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 1,376,982 2,000 1 2,000 1,378,982
TOTAL DEVELOPMENT IMPACT FUNDS 6,141,392 915,710 88,708 ,248,179 2,421177 3,720,215
MUNICIPAL IMPROVEMENT DISTRICTS
Villanitas Road M I D. 291 252,599 11,760 21,607 - - - - - (9,847) 242,752
Cerro Street M l 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 M I D. 294 2,789 11,010 19,885 - 8,400 - - - (475) 2,314
Encinitas Lighting Lorascepe District 295 668,022 1,231,550 1,397,232 - - - - 5Q000) (225,682) 442,340
Encinifas Ranch Lighting Landscape 297 1,299,778 622,620 573,237 0000 20,617 1,279,161
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
Encinifas Public Finance Authority 302 2,069,993 37,240 4,414,236 3,769,784 607,212 1,462,781
TOTAL DEBT SERVICE FUNDS 2,574,192 37,390 4,895,154 4,250,552 607,212 1,966,980
CAPITAL IMPROVEMENT FUNDS
Capital Project Fund 401 - - - 21,564,220 - - - 21,564,220 - -
CapitalProjectFund 402 - - - 3,406,000 - - - 3,406,000 - -
Facility Maintenance Fund 403 217,441 616,000 1,000,000 384,000 601,441
TOTAL CAPITAL IMPROVEMENT FUNDS 217,441 25,666,220 1,000,000 25,050,220 384,000 601,441
CARDIFF SANITARY DIVISION FUNDS
Operations 511 3,411,061 4,953,152 3,592,338 - - - - (1,629,784) (268,970) 3,142,091
Capital Replacement 512 (1,180,502) - - 1,280,010 - - - 1,629,784 349,774 (830,728)
Capital Expension 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 1,562,793 - - - - (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 8,224,008 2,799,481 1,562,793 1,344,622 107,934 81116,074
OTHER PROPRIETARY FUNDS
Section 8 Housing Armin 551 40,330 220,200 273,022 - 56,361 - - - 3,539 43,869
Section 8 Housing 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 1,489,238 70,022 9,408 1,589,030
2017-03-08 Item 8G 18 of 32
ATTACHMENT 5
Schedule A: Revised Budget Summary
Mid-Year-FY 2016-17(through 12/31/16
(Column 1) 2 3 4 5 6 8 10 11
Unassigned Approved Approved Intemnd Intehund Intemund Intehund 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 712016 .3-45 8 .2+9
INTERNAL SERVICE FUNDS
Self-Insurance Fund 601 2,785,763 1,157,187 2,165,193 - 988,006 - - - (20,000) 2,765,763
Wastewater Support 611 - 1,046,827 933,827 - - (113,000) - - -Fleet Maintenance 621 - 597,169 597,169 - - - - - -Vehicle Replacement 622 880,072 10,000 300,000 - 113,000 - - - (177,000) 703,072
Mach Equipment Replacement 623 1,284,106 10,000 375,000 - 125,000 - - - (240,000) 1,044,106
Fire ApparsWs Replacement 624 1,457,802 630,000 1,105,356 378,000 97,356 1,360,446
TOTAL INTERNAL SERVICE FUNDS 6,407,743 3,451183 5,476,545 1,604,006 113,000 534,356 5,873,387
TOTAL ALL FUNDS 1 66,373,778 1 94,473,066 1 80,994,706 1 28,290,852 1 4,023,949 4,023,949 (14,1112,492)l 51,561,206
Funds 571 and 572 were merged into the General Fund(101)beginning in FY 201516,
2017-03-08 Item 8G 19 of 32
ATTACHMENT 6
SCHEDULE C: Detail of General Fund Revenues, Expenditures and Transfers
FOR YTD ENDED DECEMBER 31, 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) Over/Under
(Column 5-4) (Column 6/4)
REVENUES
TAX REVENUE
1 PROPERTY TAXES-CURRENT SECURED 41,517,561 - 41,517,561 14,118,441 (27,399,120) -66%
2 DOCUMENTARY TRANSFER TAXES 510,000 - 510,000 223,293 (286,707) -56%
3a SALES TAXES 13,190,000 - 13,190,000 4,195,267 (8,994,733) -68%
3b SALES TAX TRIPLE FLIP - - - - -
4 TRANSIENT OCCUPANCY TAX 1,610,040 - 1,610,040 922,775 (687,265) -43%
5 FRANCHISE FEES 2,218,970 - 2,218,970 558,228 _-75%
6 TAX REVENUE TOTAL $59,046,571 - $59,046,571 20,018,004 39,028,567 -66%
OTHER REVENUE
7 LICENSES AND PERMITS 249,000 - 249,000 132,012 (116,988) -47%
8 INTERGOVERNMENTAL REVENUE 510,693 - 510,693 145,757 (364,936) -71%
9 CHARGES FOR SERVICES 6,138,225 171,124 6,309,349 3,731,635 (2,577,714) -41%
10 FINES AND PENALTIES 679,303 - 679,303 366,881 (312,422) -46%
11 USE OF MONEY 671,940 - 671,940 483,861 (188,079) -28%
12 OTHER REVENUE 597,900 - 1 597,900 278,135 319,765 -53%
13 OTHER REVENUE TOTAL $8,847,061 171,124 $9,018,185 $55,,115368,,228851 3,879,904 -43%
14 TOTAL REVENUES $67 893 632 171 124 $68 064 756 $2 42 908 471 -63%
EXPENDITURES
GENERAL GOVERNMENT
15 CITY COUNCIL-ADMINISTRATION 462,021 - 462,021 171,135 (290,886) -63%
16 CITY COUNCIL-COMMUNITY GRANT - - - - -
17 CITY COUNCIL-CITY ATTORNEY 375,500 - 375,500 131,798 (243,702) -65%
18 CITY MANAGER-ADMINISTRATION 1,148,441 (13,103) 1,135,338 408,701 (726,637) -64%
19 CITY MANAGER-ARTSADMIN 178,098 (178,098) - (50) (50)
20 CITY MANAGER- ECONOMIC DEV 108,500 - 108,500 44,500 (64,000) -59%
21 CITY MANAGER-HUMAN RESOURCES 817,598 25,000 842,598 347,470 (495,128) -59%
22 CITY MANAGER-INFORMATION TECH 1,704,344 - 1,704,344 749,287 (955,057) -56%
23 CITY MANAGER-GEOGRAPHIC INFO 677,469 - 677,469 327,708 (349,761) -52%
24 CITY CLERK-ADMINISTRATION 584,014 - 584,014 255,216 (328,798) -56%
25 CITY CLERK-ELECTIONS 101,900 138,881 240,781 240,042 (740) 0%
26 FINANCE-ADMINISTRATION 1,877,388 - 1,877,388 835,447 (1,041,941) -55%
27 NON DEPT-CENTRAL PURCHASES 153,136 - 153,136 52,388 (100,748) -66%
28 NON DEPT-SHARED EXPENSES 2,198,673 220,434 2,419,107 1,756,656 662,451 -27%
29 TOTAL GENERAL GOVERNMENT 10,387,082 193,114 10,580,197 5,320,298 5,259,898 -50%
PLANNING&BUILDING
30 PLAN BLDG-ADMIN CUSTOMER SVC 669,022 14,930 683,952 274,043 (409,909) -60%
31 PLANBLDG- MANAGEMENT SVC 618,469 120,708 739,177 224,053 (515,124) -70%
32 PLAN BLDG-CURRENT PLANNING 1,015,245 15,573 1,030,818 466,787 (564,031) -55%
33 PLAN BLDG-APPLICANT DEPOSITS 12,500 - 12,500 1,400 (11,100) -89%
34 PLAN BLDG-ADVANCED PLANNING 591,505 (1,837) 589,668 252,305 (337,363) -57%
35 PLAN BLDG-CODE ENFORCEMENT 621,688 (46,749) 574,939 161,948 (412,991) -72%
36 PLAN BLDG- BUILDING SERVICES 1,802,800 1,802,800 785,964 1,016,836 -56%
37 TOTAL PLANNING AND BUILDING 5,331,229 102,625 5,433,854 2,166,500 3,267,354 -60%
PUBLIC SAFETY
38 PLAN BLDG- PARKING CITATION 83,500 - 83,500 54,407 (29,093) -35%
39 PUBLIC SAFETY-LAW ENFORCEMENT 13,685,300 58,975 13,626,325 5,597,020 8,029,305 -59%
40 TOTAL LAW ENFORCEMENT 13,768,800 58,975 13,709,825 5,651,427 8,058,398 -59%
2017-03-08 Item 8G 20 of 32
ATTACHMENT IS
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) Over/Under
(Column 5-4) (Column 6/4)
41 PUBLIC SAFETY-FIRE ADMIN 646,045 - 646,045 277,573 (368,472) -57%
42 PUBLIC SAFETY-FIRE OPERATIONS 11,552,347 - 11,552,347 5,970,976 (5,581,371) -48%
43 PUBLIC SAFETY-LOSS PREVENTION 642,844 - 642,844 291,551 (351,293) -55%
44 PUBLIC SAFETY-DISASTER PREP 171,336 - 171,336 112,883 (58,453) -34%
45 PUBLIC SAFETY-MARINE SAFETY 1,197,562 - 1,197,562 605,179 (592,383) -49%
46 PUBLIC SAFETY-JR LIFEGUARDS* 221,452 221,452 124,019 97,433 -44%
47 TOTAL FIRE AND MARINE SAFETY 14,431,586 14,431,586 7,382,180 7,049,406 -49%
PUBLIC WORKS AND ENGINEERING
48 PUBLIC WORKS-ADMINISTRATION 219,707 - 219,707 71,402 (148,305) -68%
49 PUBLIC WORKS-ENVIRONMENTAL 110,242 20,000 130,242 47,603 (82,639) -63%
50 PUBLIC WORKS-STREET MAINT 1,944,777 54,000 1,998,777 1,035,177 (963,600) -48%
51 PUBLIC WORKS-FAC MAINT CVC CTR 433,430 18,478 451,908 229,223 (222,685) -49%
52 PUBLIC WORKS-FAC MAINT FIRE ST 242,647 - 242,647 113,060 (129,587) -53%
53 PUBLIC WORKS-FAC MAINT PW YRD 238,609 - 238,609 93,523 (145,086) -61%
54 PUBLIC WORKS-FAC MAINT LIBRARY 336,995 - 336,995 161,287 (175,708) -52%
55 PUBLIC WORKS-STORM WATER MAINT 717,665 - 717,665 327,773 (389,892) -54%
56 PUBLIC WORKS-STORMWATER FLOOD 140,927 - 140,927 31,413 (109,514) -78%
57 ENGINEERING-CITY ENGINEERING 2,815,042 180,000 2,995,042 1,373,370 (1,621,672) -54%
58 ENGINEERING-TRAFFIC ENGINEERNG 713,085 - 713,085 298,392 (414,693) -58%
59 ENGINEERING-STORMWATER FROG 760,101 18,750 778,851 291,401 487,450 -63%
60 TOTAL PUBLIC WORKS AND ENGINEERING 8,673,227 291,228 8,964,455 4,073,626 4,890,829 -55%
PARKS&RECREATION
61 PARKS REC-ADMINISTRATION 1,016,874 11,250 1,028,124 450,283 (577,841) -56%
62 PARKS REC-PARK MAINTENANCE 1,901,028 - 1,901,028 690,365 (1,210,663) -64%
63 PARKS REC-BEACH MAINTENANCE 540,078 21,000 561,078 175,733 (385,345) -69%
64 PARKS REC-TRAIL MAINTENANCE 131,875 - 131,875 38,806 (93,069) -71%
65 PARKS REC-RECREATION PROGRAMS 320,723 (9,850) 310,873 104,473 (206,400) -66%
66 PARKS REC-CITYWIDE SPECIAL EVENTS* 241,419 - 241,419 116,194 (125,225) -52%
67 PARKS REC-DEPARTMENT MARKETING* 96,314 2,000 98,314 37,278 (61,036) -62%
68 PARKS REC-COMMUNITY CENTER 979,992 (26,600) 953,392 388,692 (564,700) -59%
69 COMM CTR TINY TOTSNOUTH/TEENS* 170,974 17,340 188,314 87,651 (100,663) -53%
70 COMM CTR ADULT PROGRAMS* 8,709 12,150 20,859 7,617 (13,242) -63%
71 COMM CTR YOUTH SPORTS* 76,053 64,070 140,123 68,344 (71,779) -51%
72 COMM CTR ADULT SPORTS* 20,285 (1,400) 18,885 7,974 (10,911) -58%
73 COMM CTR EVENTS - - - 161 161
74 COMM CTR FACILITY RENTALS* 97,487 1,600 99,087 41,681 (57,407) -58%
75 SENIOR CENTER* 233,980 4,000 237,980 105,697 (132,282) -56%
76 SENIOR CENTER PROGRAMS* 176,073 14,750 190,823 84,835 (105,988) -56%
77 SENIOR CENTER EVENTS* 14,129 (3,500) 10,629 5,348 (5,281) -50%
78 REC FACILITIES TINY TOTSNOUTH* 256,406 5,000 261,406 190,426 (70,980) -27%
79 REC FACILITIES YOUTH SPORTS* 172,736 25,325 198,061 139,670 (58,391) -29%
80 REC FACILITIES ADULT SPORTS* 29,122 - 29,122 11,059 (18,063) -62%
81 REC FACILITIES RENTALS* 36,264 - 36,264 15,958 (20,306) -56%
82 REC FACILITIES CULTURAL ARTS* 209,733 209,733 87,203 122,529 -58%
83 TOTAL PARKS AND RECREATION 6,520,522 346,868 6,867,390 2,855,450 4,011,940 -58%
84 TOTAL EXPENDITURES 59,112,446 874,860 59,987,306 27,449,481 32,537,825 -54%
85 EXCESS OF REVENUE OVER EXPENDITURES 8,781,186 703,736 8,077,450 2,293,196 10,370,646 -128%
2017-03-08 Item 8G 21 of 32
ATTACHMENT IS
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) Over/Under
(Column 5-4) (Column 6/4)
GENERAL FUND TRANSFERS TO/FROM OTHER CITY FUNDS:
84 TRANSFERS IN-OPERATING 1,174,360 - 1,174,360 587,180 (587,180) -50%
85 TRANSFERS IN-CAPITAL - 123,204 123,204 123,204 -
86 TRANSFERS IN-OTHER - - - - -
87 TRANSFERS OUT-OPERATING (2,728,739) (7,850) (2,736,589) (1,831,417) 905,172 -33%
88 TRANSFERS OUT-CAPITAL (12,762,997) (611,616) (13,374,613) (13,374,613) - 0%
TRANSFERS OUT-OTHER - - - - -
89 TRANSFERS OUT-DEBT SERVICE 4,250,552 4,250,552 2,153,447 2,097,105 -490/,
90 TOTAL TRANSFERS (18,56 928 (496,262) 19 064 190) (16,649,093) 2,415,098 -13%
91 GRAND TOTAL EXCESS OF REVENUE OVER EXPENDITURES&TRANSFERS
2017-03-08 Item 8G 22 of 32
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