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2017-06-07 Item 08K Third Quarter Budget Status AGENDA REPORT City Council MEETING DATE: June 7, 2017 PREPARED BY: Tom Gallup DEPT. DIRECTOR: Tim Nash DEPARTMENT: Finance CITY MANAGER: Karen P. Brust SUBJECT: Fiscal Year 2016-17 Third 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 Third Quarter Budget Status Report; and 2. Adopt Resolution No. 2017-50 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 third quarter review of the FY 2016-17 budget, which includes recommendations for budget appropriations and budget transfers for Council consideration. Proposed third quarter budget amendments for all funds will increase estimated revenues by $217,500 and reduce budgeted expenditures by $758,307. The impact of all proposed General Fund amendments is an increase of $157,500 in estimated revenue and an increase of $84,000 in budgeted expenditures, for a net increase in available fund balance of $73,500. Attachment 2 provides detailed descriptions of these proposed operating budget amendments. Proposed third quarter amendments to transfers between all funds total $902,307. The General Fund impact is an increase in capital transfers into the General Fund of $720,052 from closed projects. 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 as of March 31, 2017 was $7,208,805, 2017-06-07 Item 8K 1 of 30 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 through March 31, 2017. This balance does not include the proposed amendments under consideration, or those approved after March 31, 2017. Approval of the third quarter operating budget amendments and fund transfer amendments will increase the General Fund available fund balance by $793,552. Table 1 below summarizes beginning fund balances as of March 31, 2017 (as reflected in Schedule A — Revised Budget Summary Third Quarter 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 (to be updated with Schedule A) FY 2016-17 Mid-Year Budget Summa All Funds General Fund Mid-Year Current Mid-Year Adjusted Current Bud et 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) Transiers-In 4,023,949 352,401 4,376,350 1,174,360 194,984 1,369,344 Transiers-Out 4,023,949 352,401 4,376,350 20,287,754 39,000 20,326,754 lEnding Proected 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. On March 9, 2017, the City Council received the FY 2016-17 Mid-Year Budget Status Report and adopted Resolution 2017-18 amending the FY 2016-17 Operating Budget, resulting in an available General Fund balance of $7,695,905. Through March 31, 2017, the City Council has approved additional off-cycle amendments to the FY 2016-17 General Fund budget that have resulted in a net decrease in available fund balance to $7,208,805. These previously approved budget amendments are listed in Attachment 4. Adopting the proposed third quarter budget and transfer amendments of $793,552 will result in an available General Fund balance of $8,002,357. 2017-06-07 Item 8K 2 of 30 ANALYSIS: After the first nine 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 Third Quarter FY 2016-17 (Attachment 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 July 1, 2016 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 third quarter revised projections. Table 2 General Fund Revenue Summary(March 31, 2017) 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 $ 24,812,341 59% $ 42,027,561 Sales Tax 13,190,000 12,825,000 7,523,802 59% 12,825,000 Transient Occupancy Tax 1,610,040 1,610,040 1,258,440 78% 1,610,040 Franchise Tax 2,218,970 2,218,970 1,015,524 46% 2,218,970 Licenses, Fees and Permits 249,000 249,000 195,633 79% 249,000 Intergovernmental Revenue 510,693 510,693 405,934 79% 510,693 Charges for Services 6,138,225 6,509,349 5,179,879 80% 6,626,849 Fines and Penalties 679,303 789,303 558,828 71% 789,303 Use of Money and Property 671,940 671,940 740,332 110% 711,940 Other Revenue 597,900 911,255 619,147 68% 911,255 Revenue Total $ 67,893,632 $ 68,323,111 $ 42,309,859 62% $ 68,480,611 Through nine months, General Fund revenues are $42,309,859 which is 62% of the total estimated revenue for the fiscal year. Current fiscal year revenue is up by $2,039,855 over the same period in the prior fiscal year. 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 nine months of FY 2016-17, total tax revenue of $34,610,106 is up 5.6% over the same period in the previous fiscal year. A higher percentage of property tax revenue is received in the second half of the fiscal year than in the first half. Receipts for taxes paid for the second installment on April 10th are not received by the City until the fourth quarter of the fiscal year. Similarly, revenue from franchise taxes is largely collected in the second half of the fiscal year, mostly in the fourth quarter. Revenues from charges for services total $5,179,879, an increase of 5.8% from the first nine 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. Additionally, revenue collected from recreation program registration fees has been higher than anticipated. Staff is proposing an adjustment to increase anticipated revenues by $117,500 from recreation fees due to higher than anticipated registrations for recreation programs. 2017-06-07 Item 8K 3 of 30 Revenues in the Use of Money and Property category have exceeded projections primarily due higher than expected investment earnings and higher than anticipated revenue from renegotiated leases for cell towers at City parks. Staff is proposing an adjustment to increase projections for revenue collected from cell tower leases by $40,000. General Fund Expenditures Third quarter General Fund expenditures amount to $40,972,017, or 68% of the budget, as shown in Table 3 below. Table 3 General Fund Expenditures Summary by Category(March 31, 2017) 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 $ 31,360,015 $ 22,787,080 73% $ 31,360,015 Materials &Supplies 1,404,663 1,410,355 698,398 50% 1,410,355 Contracts &Services 25,877,981 26,815,049 17,125,724 64% 26,899,049 Internal Cost Allocation 452,654 452,654 339,491 75% 452,654 Capital Outlay 80,394 94,503 21,324 23% 94,503 Deb!'Zance 186,000 127,025 0 0% 127,025 Expenditure Total $ 59,112,446 $ 60,259,601 $ 40,972,017 68% $ 60,343,601 Expenditures in the personnel category are under budget at third quarter and are projected to finish the year under budget due to vacancies. The materials and supplies category is under budget for the current fiscal year mostly due to lower than anticipated expenditures during the first nine months for: • Fuel resulting from lower prices (year-to-date expenditures are at 41% of the budget city- wide); • Furniture purchases for the Community Center, which are being made in the fourth quarter; • Lifeguard uniforms, equipment and supplies (which are typically purchased in the fourth quarter prior to the summer season); • Fire station supplies and firefighting equipment; • Postage; • Maintenance and repair supplies for streets, beaches and trails. Year-to-date actuals through the third quarter in the contracts and services category are under the revised budget for the current fiscal year mostly due to the following reasons: • Fewer payments than budgeted for law enforcement services occurring during the first nine months of the fiscal year. As of third quarter, this contract was 66% expended with seven of twelve monthly payments having been made. Monthly payments total approximately $1.1 million. • Approximately $430,000 in administrative fees assessed by the County of San Diego for property tax collection that are scheduled to paid in the fourth quarter of the fiscal year. • Expenditures for utilities (which are at 57% year-to-date of the budget city-wide). Typically, a greater share of expenditures on water and electricity occur in the fourth quarter, but staff is anticipating savings in this category at year-end due to conservation efforts, new plumbing fixtures at City Hall and energy efficient HVAC system at the Community Center. • The City's cost share under the Cooperative Fire Management Services agreement, which is budgeted at approximately $150,000 and will be paid in the fourth quarter. 2017-06-07 Item 8K 4 of 30 • The debt service payment of $127,000 for the Next Generation (NextGen) Regional Communications System (RCS), which is also paid in the fourth quarter. • Less than anticipated expenditures on training and professional development due to vacancies. Year-to-date expenditures are at 37%city-wide. • Fewer expenditures for drainage structure repairs. • Fewer applications for the discretionary Green Building Incentive Program. Expenditures for capital outlay are under budget at third quarter. Purchases of machinery and equipment budgeted in this category are expected to be made during the fourth quarter of the fiscal year. Planned purchases include a lifeguard all-terrain vehicle and replacement pump (used for pumping flood water) for the streets maintenance division. General Fund Transfers Transfers involve moving budgeted appropriations between funds. Staff is proposing increasing Transfers-In to the General Fund by $720,052 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. Table 4 below provides a summary of proposed third quarter transfers. Table 4 General Fund Transfers Summary(March 31,2017) Adopted Amended Percent Revised Budget Budget YTD Actual Realized Projections Description 2016-17 2016-17 2016-17 2016-17 2016-17 Transfers h $ 1,174,360 $ 1,443,343 $ 1,149,753 80% $ 2,163,395 Transfers Out 19,742,288 20,887,854 20,096,162 96% 21,607,906 General Fund Transfers Total $ (18,567,928) $ (19,444,511) $ (18,946,409) 97% $(19,444,511) Proposed Budget Amendments (Attachment 2) Detailed explanations for each proposed budget amendment (arranged by Department, Division and Fund) are included in Attachment 2. Staff is proposing amendments to both revenues and expenditures as a result of an increase in the number of registrants for recreation programs. Table 5 below provides a summary of all the proposed operating budget amendments by fund, with additional detail provided in Attachment 2: Table 5 Third Quarter Operating Budget Amendment Summary Revenue Expenditure Fund Balance Increase Increase Increase Description (Decrease) (Decrease) (Decrease) General Fund (101) $ 157,500 $ 84,000 $ 73,500 Capital Improvements Fund (401) 0 (902,307) 902,307 Machiner and E ui ment Replacement Fund 623 60,000 60,000 0 Operating Budget Amendment Total $ 217,500 $ (758,307) $ 975,807 2017-06-07 Item 8K 5 of 30 Proposed Adjustments to Transfers between Funds (Attachment 3) In addition to the third quarter appropriations, several budget transfers have been identified, which require City Council approval. The transfers are summarized below in Table 6 and detailed in Attachment 3: Table 6 Third Quarter Fund Transfer Amendments Transfer In Transfer Out Increase Increase Fund (Decrease) (Decrease) General Fund (101) $ 720,052 Transnet Program (211) 69,935 Solid Waste, Recycling & HHW Fund (214) 112,320 - Capital Improvements Fund 401 902,307 Fund Transfer Amendments Total $ 902,307 $ 902,307 Capital Improvement Program Status Update (Attachment 7) There were 104 active projects with project-to-date expenditures totaling approximately $58 million as of 3/31/16. Staff is requesting that the following four completed projects be closed and unspent funds be returned to their original funding sources: Encinitas Community Park (CP13A), Urania Avenue Neighborhood Traffic Calming (CS14G), Saxony Road Traffic Safety/Calming (CS15E) and Regal Road West Sidewalk Improvements (CS16G). The Encinitas Community Park project was completed in January 2015; however, a settlement agreement with the contractor was not reached until February 2017. As a result of closing these projects $720,052 will be returned to the unassigned General Fund balance and $182,255 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. ATTACHMENTS: 1. Resolution No. 2017- 50 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—Third Quarter 3. FY 2016-17 Proposed Fund Transfer Amendments—Third Quarter 4. FY 2016-17 Summary of Budgetary Fund Balance 5. Schedule A: Revised Budget Summary—Third 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 (Third Quarter) 2017-06-07 Item 8K 6 of 30 ATTACHMENT RESOLUTION NO. 2017-50 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 7`" day of June 2017, by the following vote, to wit: AYES: NAYS: ABSENT: ABSTAIN: Catherine S. Blakespear, Mayor City of Encinitas ATTEST: Kathy Hollywood, City Clerk 2017-06-07 Item 8K 7 of 30 Exhibit Ato Resolution 2017-50 Revenue/ Expenditure/ Transfer In Transfer Out Department Organization Object Project Increase Increase Fund Name Division Code Code No. Description (Decrease) (Decrease) 1. General Fund Parks and Recreation 10180810 362 Increase revenue to reflect $ 40,000 actuals 2. General Fund Parks and Recreation 10180861 346.1 Increase revenue based on $ 20,000 actuals to date and estimates of 4th quarter 3. General Fund Parks and Recreation 10180871 346.1 Increase revenue based on $ 62,500 actuals to date and estimates of 4th quarter 4. General Fund Parks and Recreation 10180873 346.1 Increase revenue based on $ 35,000 actuals to date and estimates of 4th quarter 5. General Fund Parks and Recreation 10180861 432.1 Increase technical service $ 14,000 contracts to reflect actuals, estimates for 4th quarter and to realign with projected revenue 6. General Fund Parks and Recreation 10180871 432.1 Increase technical service $ 43,750 contracts to reflect actuals, estimates for 4th quarter and to realign with projected revenue 7. General Fund Parks and Recreation 10180873 432.1 Increase technical service $ 26,250 contracts to reflect actuals, estimates for 4th quarter and to realign with projected revenue 8. Capital Improvement Public Works 40195101 590 CP13A Close project $ (642,253) (Engineering Services) 9. Capital Improvement Public Works 40195214 590 CP13A Close project $ (112,319) (Engineering Services) 10. Capital Improvement Public Works 40195211 590 CS14G Close project $ (69,833) (Engineering Services) 11. Capital Improvement Public Works 40195211 590 CS15E Close project $ (102) (Engineering Services) 12. Capital Improvement Public Works 40195233 590 CS15E Close project $ (43,760) (Engineering Services) 13. Capital Improvement Public Works 40195101 590 CS16G Close project $ (34,039) (Engineering Services) 14. General Fund Public Works 62300000 392 Sale of existing combination $ 60,000 (Fleet Division) (jet/vacuum)sewer drain cleaning truck to the San Dieguito Water District in-lieu of trade in allowance offered 15. General Fund Public Works 62300000 476 Purchase of new combination $ 60,000 (Fleet Division) sewer drain cleaning truck at full price with no trade-in allowance 16.Total-Budget Amendments $ 217,500 $ (758,307) 2017-06-07 Item 8K 8 of 30 Exhibit Ato Resolution 2017-50 Revenue/ Expenditure/ Transfer In Transfer Out Department Organization Object Project Increase Increase Fund Name Division Code Code No. Description (Decrease) (Decrease) 17. General Fund 10100000 398.2 Transfer in forclosed capital $ 676,292 projects 18. HHW Fund 21400000 398.2 Transfer in for closed capital $ 112,319 projects 19.TransNet Program Fund 21100000 398.2 Transfer in for closed capital $ 69,935 projects 20.Traffic Mitigation Fees 23300000 398.2 Transfer in for closed capital $ 43,760 projects 21. Capital Improvement 40100000 498.2 Transfer outforclosed projects $ 902,307 22.Total-Transfers $ 902,307 $ 902,307 2017-06-07 Item 8K 9 of 30 ATTACHMENT 2 FY 2016-17 Proposed Operating Budget Amendments-Third Quarter Department Revenue Expenditure Fund Balance (Division) Increase Increase Increase Lscription (Decrease) (Decrease) (Decrease) General Fund(101) Increase revenue projection to account for higher than anticipated Parks, $ 40,000 $ 40,000 revenue collected from renegotiated leases for cell towers at city parks Recreation and Cultural Arts Increase both revenue and expenditure budget projections for Parks, $ 117,500 $ 84,000 $ 33,500 recreation programs due to higher than anticipated registrations in Tiny Recreation and Tots,Youth Sports and Senior Programs. Cultural Arts Total General Fund(101) $ 157,500 $ 84,000 $ 73,500 Capital Improvements Fund(401) The Urania Avenue Neighborhood Traffic Calming project (CS14G) Development $ (69,833) $ 69,833 was completed February 2017.The balance of$69,833 will be returned Services to the Transnet Fund(211). The construction of Encinitas Community Park(CP13A)was completed Parks, $ - $ (754,573) $ 754,573 in January 2015. However,a settlement agreement with the contractor Recreation and was not reached until February 2017. $642,253 will be returned to the Cultural Arts General Fund and $112,320 will be returned to the Solid Waste, Recycling&HHW Fund(214). The Saxony Road Traffic Safety / Calming project (CS15E) was Development $ (43,862) $ 43,862 completed in August 2016 and donations were received and recorded Services in the project. $43,760 will be returned to the General Fund and $102 to the Transnet Fund(211). The Regal Road West Sidewalk project (CS16G) was completed Development $ - $ (34,039) $ 34,039 February 2017. $34,039 will be returned to the General Fund. Services Total Capital Improvements Fund(401) $ - $ (902,307) $ 902,307 Machinery and Equipment Replacement Fund(623) On April 19, 2017, Council approved the purchase of a new Public Works $ 60,000 $ 60,000 $ - combination (jet/vacuum) sewer drain cleaning truck to replace the 2009 truck. Staff anticipated a $60,000 trade-in allowance for the current unit. However, the San Dieguito Water District has agreed to purchase the unit and a budget amendment is required to increase both revenue and expenditure budget projections for the sale of capital asset and purchase of a new unit at the full price. Total Machinery and Equipment Replacement Fund(623) $ 60,000 $ 60,000 $ - Total All Funds $ 217,500 $ (758,307) $ 975,807 2017-06-07 Item 8K 10 of 30 ATTACHMENT 3 FY 2016-17 Proposed Fund Transfer Amendments-Third Quarter Transfer In Transfer Out Increase Increase Lescription Department Decrease Decrease The Urania Avenue Neighborhood Traffic Calming project (CS14G) was Development completed February 2017.The balance of $69,833 will be returned to the Services Transnet Fund (211). Capital Improvement Fund (401) $ 69,833 Transnet Fund 211 $ 69,833 The Saxony Road Traffic Safety / Calming project (CS15E) was Development completed in August 2016 and donations were received and recorded in Services the project. $43,760 will be returned to the General Fund and $102 to the Transnet Fund (211). Capital Improvement Fund (401) $ 43,862 General Fund (101) $ 43,760 Transnet Fund 211 $ 102 The construction of Encinitas Community Park(CP13A)was completed in Parks, January 2015. However, a settlement agreement with the contractor was Recreation and not reached until February 2017. $642,253 will be returned to the Cultural Arts General Fund and $112,320 will be returned to the Solid Waste, Recycling& HHW Fund (214). Capital Improvement Fund (401) $ 754,573 General Fund (101) $ 642,253 Solid Waste, Recycling& HHW Fund 214 $ 112,320 The Regal Road West Sidewalk project (CS16G) was completed Development February 2017. $34,039 will be returned to the General Fund. Services Capital Improvement Fund (401) $ 34,039 General Fund 101 $ 34,039 Total Transfers $ 902,307 $ 902,307 Fund Transfer Amendments-Third Quarter General Fund (101) $ 720,052 Transnet Fund (211) 69,935 Solid Waste, Recycling& HHW Fund (214) 112,320 Capital Improvements Fund 401 - 902,307 Fund Transfer Amendments Total 902,307 902,307 2017-06-07 Item 8K 11 of 30 % t � )* ! \ \ co 46 46 § / ! — � \ \ \ \ \ \ \ \ ( \ \ \\ \ \ \\ o ! m o w - : - - 2 E EP- - : _- _ - - § � \ \ \ \ \\ \ \ \ \ \ \\ \\ \\�� / Attachment 5 Schedule A:Budget Summary FY 2016-17 Unassigned Operating Approved Net Net Available Net Capital Ending Fund Revenue Operating Operating Opeahing Fund Capital Expenditures Fund Balance Balance Projections Expenditures Transfers Balance Transfers Fund Name Fund 71112016 613012017 GENERAL FUND Available Fund Balance 101 18,594,758 68,408,112 60,259,601 8,148,511 (5,812,781) 20,930,488 (13,776,683) 7,153,805 Committed&Unspendable Fund Balance 101 1,109,425 - - 1,109,425 - 1,109,425 Contingency Reserves(20Y.of Operating Expenditures) 101 11,822,489 - - 11,822,489 - 11,822,489 Budget Stabilization Reserve(2%of revenues) 101 1,357,873 - - 1,357,873 - 1,357,873 Other Reserves 101 - - - - - TOTAL GENERAL FUND 32,884,545 68,408,112 60,259,601 1 8,148,511 (5,912,791)1 35,220,275 1 (13,776,683) 21,443,592 State Gasoline Taxes 201 334,835 1,321,810 - 1,321,810 (1,085,652) 570,993 (236,158) 334,835 State Capital Grants 203 - 594,500 - 594,500 - 594,500 (594,500) - Tansoet Program(Prop A Sales Tax) 211 - 5,337,000 - 5,337,000 - 5,337,000 (5,137,000) 200,000 Coastal Zone Management Fund 212 689,190 401,550 226,547 175,003 - 864,193 (305,000) 559,193 Federal Capital Grants 223 - 1,566,200 - 1,566,200 - 1,566,200 (1,361,360) 204,840 TOTAL INFRASTRUCTURE FUNDS 1,024,025 9,221,060 226,547 8,994,513 (1,085,652) 8,932,886 (7,634,018) - 1,298,868 State Lau Enforcement Gant 202 20,848 100,000 100,000 - - 20,848 - 20,848 Government Education Amos 213 175,020 404,601 191,609 212,992 - 388,012 (336,570) 51,442 Solid Waste,Recycling and HHW 214 900,150 411,125 508,904 (97,779) - 802,371 - 802,371 Amt Forfeiture 215 103,558 538 10,197 (9,659) - 93,899 - 93,899 Senior Nutrition Gant 221 - 83,000 130,293 (47,293) 54,389 7,096 - 7,096 Comm Devel Block Gant(CDBG) 222 - 504,633 341,425 163,205 32,792 196,000 (196,000) - HOMEEntitlementProgram 227 - - 4,980 (4,980) 4,980 - - - Federal Lau Enforcement Gant 228 - 10,000 10,000 - - - - - Donations&Contributions 229 128,690 111,000 252,223 (141,223) 75,000 62,467 - 62,467 CSA17 Fire Operations 230 210,625 80,000 119,163 (39,163) - 171,462 - 171,462 TOTAL GRAM FUNDS 1,538,891 1,704,897 1,668,794 36,103 167,161 1,742,155 (532,570) - 1,209,585 Park Improvement Fees 231 930,634 151,460 - 151,460 - 1,082,094 (857,940) 224,154 Park Acquistion Fees 232 1,952,265 203,119 - 203,119 - 2,155,384 (1,650,000) 505,384 Traffic Mitigation Fees 233 594,099 158,093 - 158,093 - 752,192 (516,708) 235,484 STOP(Regional Arterial System)Fee 234 767,816 158,702 - 158,702 - 926,518 - 926,518 Open Space Acquisition Fees 235 128,153 34,049 - 34,049 - 162,202 - 162,202 Recreational Tails Fees 236 38,469 6,531 - 6,531 - 45,000 - 45,000 Community Facilities Fees 237 - 45,680 - 45,680 (45,680) - - - FireMitigationFees 238 - 43,028 - 43,025 (43,028) - - - Food Control Mitigation Fees 239 332,131 51,139 - 51,139 - 383,270 (315,239) 68,031 In lieu Fees Curb Gutter Sidewalks 251 12,634 24 - 24 - 12,658 - 12,658 In lieu Fees Underground Utilities 252 8,209 1,885 - 1,885 - 10,094 - 10,094 Affordable Housing 253 1,376,982 2,000 2,000 1,378,982 1,378,982 TOTAL DEVELOPMENT IMPACT FUNDS 1 6,141,392 855,710 1 855,710 1 (88,708) 6,908,394 (3,339,997)1 3,568,507 MUNICIPAL IMPROVEMENT DISTRICTS Villantas Road M.I.D. 291 252,599 11,760 21,607 (9,847) - 242,752 - 242,752 Cerro Street M.I.D. 292 362,894 40,700 36,845 3,852 - 366,746 - 366,746 Village Park M.I.D. 293 135,316 33,010 47,182 (14,172) - 121,144 - 121,144 Wiro Park M.I.D. 294 2,789 11,010 19,885 (8,875) 8,400 2,314 - 2,314 Encinitas lighting Landscape District 295 668,022 1,231,550 1,397,232 (165,682) - 502,340 (138,250) 364,090 Encinitas Ranch Lighting Landscape 297 1,299,778 622,620 573,237 49,383 1,349,161 (74,250) 1,274,911 TOTAL MUNICIPAL IMPROVEMENT DISTRICT FUNDS 2,721,398 1,950,650 2,095,991 (145,341) 8,400 2,584,457 (212,500) 2,371,957 DEBT SERVICE FUNDS Debt Service Fund 301 504,199 150 480,915 (480,768) 480,768 504,199 - 504,199 Encinitas Public Finance Authonty 302 2,069,993 37,240 4,414,236 (4,376,996) 3,769,784 1,462,781 1,462,781 TOTAL DEBT SERVICE FUNDS 2,574,192 1 37,390 4,895,154 (4,857,764) 4,250,552 1,966,980 1,966,980 CAPITAL IMPROVEMENT FUNDS Capital Project Fund 401 - - - - - - - - CapitalProject Fund 402 - - - - - - - - Facility Maintenance Fund 403 217,441 1 1 1,000,000 1 1,217,441 1 5,285 616,000 606,726 TOTALCAPITAL IMPROVEMENT FUNDS 217,441 1,000,000 1,217,441 5,285 616,000 606,726 CARDIFF SANITARY DIVISION FUNDS Operations 511 3,411,061 4,953,152 3,592,335 1,360,814 - 4,771,875 (1,629,784) 3,142,091 Capital Replacement 512 (1,180,502) - - - - (1,180,502) 1,629,784 1,280,010 (830,728) Capital Expansion 513 811,146 51,255 51,255 862,401 862,401 TOTAL CSD FUNDS 3,041,705 5,004,407 3,592,335 1,412,069 4,453,774 1,280,010 3,173,764 ENCINITAS SANITARY DIVISION FUNDS Operations 521 1,766,632 2,727,121 1,562,793 1,164,325 - 2,930,960 (1,427,152) 1,503,808 Capital Replacement 522 4,137,530 - - - - 4,137,530 1,427,152 1,344,622 4,220,060 Capital Expansion 523 2,319,846 )2,360 72,360 2,392,206 1 2,392,206 TOTAL ESD FUNDS 8,224,008 2,799,481 1,562,793 1,236,685 9,460,696 1,344,622 8,116,074 OTHER PROPRIETARY FUNDS Section 8 Housing-Admin 551 40,330 220,200 277,222 (57,022) 56,361 39,669 - 39,669 Section 8 Housing HAP 552 7,017 971,266 999,300 (28,034) - (21,017) Pacific Pines Affordable Housing 561 1,551,091 230,342 228,916 1,426 13,661 1,566,178 1,566,178 TOTAL OTHER PROPRIETARY FUNDS 1,598,438 1,421,808 1,505,435 (F3 630)1 70,022 1 1,584,830 1 1,584,830 2017-06-07 Item 8K 13 of 30 Attachment 5 Schedule A:Budget Summary FY 2016-17 Unassigned Operating Approved Net Net Available Net Capital Ending Fund Revenue Operating Operating Opeahing Fund Capital Expenditures Fund Balance Balance Projections Expenditures Transfers Balance Transfers Fund Name Fund 7/1/2016 613012017 INTERNAL SERVICE FUNDS Self Insurance Fund 601 2,785,763 1,157,187 2,165,193 (1,008,006) 988,006 2,765,763 - 2,765,763 Wastewater Support 611 - 1,046,827 933,827 113,000 (113,000) - -Fleet Maintenance 621 - 597,169 597,169 - - - -Vehicle Replacement 622 880,072 10,000 300,000 (290,000) 113,000 703,072 - 703,072 Mach Equipment Replacement 623 1,284,106 10,000 375,000 (365,000) 125,000 1,044,106 - 1,044,106 Fire Apparatus Replacement 624 1,457,802 630,000 1,105,356 (475,356) 378,000 1,360,446 1,360,446 TOTAL INTERNAL SERVICE FUNDS 6,407,743 3,451,183 5,476,545 (2,025,362) 1,491,006 5,873,38) 5,873,38) TOTALALLFUNDS 66,373,778 1 94,854,698 1 81,283,201 1 13,571,497 1 1 79,945,275 1 (25,490,373)1 3,240,632 1 51,214,270 2017-06-07 Item 8K 14 of 30 Attachment 6 Schedule C: General FY 2016-17 FY 2016-17 FY 2016-17 FY 2016-17 FY 2016-17 FY 2016-17 Adopted Budget Amended Actual Budget Budget Budget Amendment Budget Amounts $Variance %Variance 6/22/16 Over/(Under) Over/(Under) REVENUE PROPERTY TAXES $ 41,517,561 $ - $ 41,517,561 $ 24,469,361 $ (17,048,200) 59% DOCUMENTARY TRANSFER TAXES 510,000 - 510,000 342,979 (167,021) 67% SALES TAXES 13,190,000 (365,000) 12,825,000 7,523,802 (5,301,198) 59% TRANSIENT OCCUPANCY TAX 1,610,040 - 1,610,040 1,258,440 (351,600) 78% FRANCHISE FEES 2,218,970 2,218,970 1,015,524 (1,203,446) 46% TAX REVENUE TOTAL 59,046,571 (365,000) 58,681,571 34,610,106 34,975,106 59PA0 LICENSES AND PERMITS 249,000 - 249,000 195,633 (53,367) 79% INTERGOVERNMENTAL REVENUE 510,693 - 510,693 405,934 (104,759) 79% CHARGES FOR SERVICES 6,138,225 371,124 6,509,349 5,179,879 (1,329,470) 80% FINESAND PENALTIES 679,303 110,000 789,303 558,828 (230,475) 71% USE OF MONEY 671,940 - 671,940 740,332 68,392 110% OTHER REVENUE 597,900 313,355 911,255 619,147 (292,108) 68% OTHER REVENUE TOTAL 8,847,061 794,479 9,641,540 7,699,753 6,905,274 80% REVENUE TOTAL 67,893,632 429,479 68,323,111 42,309,859 41,880,380 625A EXPENDITURES GENERAL GOVERN CITY COUNCIL-ADMINISTRATION 462,021 - 462,021 280,993 (181,028) 61% CITY COUNCIL-CITY ATTORNEY 375,500 - 375,500 273,695 (101,805) 73% CITY MANAGER-ADMINISTRATION 1,148,441 (13,103) 1,135,338 651,070 (484,268) 57% CITY MANAGER- ECONOMIC DEV 108,500 - 108,500 67,000 (41,500) 62% CITY MANAGER-HUMAN RESOURCES 817,598 25,000 842,598 548,303 (294,295) 65% CITY MANAGER-IT OPERATIONS 1,704,344 - 1,704,344 1,240,732 (463,612) 73% CITY MANAGER-IT APPLICATIONS 677,469 - 677,469 459,476 (217,993) 68% CITY CLERK-ADMINISTRATION 584,014 - 584,014 400,538 (183,476) 69% CITY CLERK-ELECTIONS 101,900 138,881 240,781 240,042 (740) 100% FINANCE-ADMINISTRATION 1,877,388 1,877,388 1,321,838 (555,550) 70% GENERAL GOVERNMENT TOTAL 7,857,175 150,778 8,007,953 5,483,688 (2,524,265) 68.50 PLAN BLDG-CUSTOMER SERVICE 669,022 14,930 683,952 432,261 (251,691) 63% PLAN BLDG-MANAGEMENT SERVICE 618,469 81,708 700,177 334,775 (365,402) 48% PLAN BLDG-CURRENT PLANNING 1,015,245 37,787 1,053,032 737,995 (315,037) 70% PLAN BLDG-APPLICANT DEPOSITS 12,500 - 12,500 2,000 (10,500) 16% PLAN BLDG-ADVANCED PLANNING 591,505 (1,837) 589,668 371,521 (218,147) 63% PLAN BLDG-CODE ENFORCEMENT 621,688 (68,963) 552,725 256,408 (296,317) 46% PLAN BLDG-PARKING CITATION 83,500 30,000 113,500 76,666 (36,834) 68% PLAN BLDG-BUILDING SERVICES 1,802,800 1,802,800 1,183,351 (619,449) 66% DEVELOPMENT SERVICES TOTAL 5,414,729 93,625 5,508,354 3,394,977 (2,113,378) 62% PUBLIC SAFE PUBLIC SAFETY-LAW ENFORCEMENT 13,685,300 (58,975) 13,626,325 8,923,022 (4,703,303) 65% PUBLIC SAFETY-FIRE ADMIN 646,045 - 646,045 427,263 (218,782) 66% PUBLIC SAFETY-FIRE OPERATIONS 11,552,347 196,320 11,748,667 8,588,995 (3,159,672) 73% PUBLIC SAFETY-LOSS PREVENTION 642,844 - 642,844 458,561 (184,283) 71% PUBLIC SAFETY-DISASTER PREP 171,336 - 171,336 131,653 (39,683) 77% PUBLIC SAFETY-MARINE SAFETY 1,197,562 - 1,197,562 816,786 (380,776) 68% PUBLIC SAFETY-1R LIFEGUARDS 221,452 221,452 147,781 (73,671) 67% PUBLIC SAFETY TOTAL 28,116,886 137,345 28,254,231 19,494,060 (8,760,171) 69'50 2017-06-07 Item 8K 15 of 30 Attachment 6 Schedule C: General FY 2016-17 FY 2016-17 FY 2016-17 FY 2016-17 FY 2016-17 FY 2016-17 Adopted Budget Amended Actual Budget Budget Budget Amendment Budget Amounts $Variance %Variance 6/22/16 Over/(Under) Over/(Under) PUBLIC WORKS-ADMINISTRATION 219,707 - 219,707 105,349 (114,358) 48% PUBLIC WORKS-ENVIRONMENTAL 110,242 25,000 135,242 76,418 (58,824) 57% PUBLIC WORKS-STREET MAINT 1,944,777 109,000 2,053,777 1,436,461 (617,316) 70% PUBLIC WORKS-FAC MAINT CVC CFR 433,430 18,478 451,908 329,619 (122,289) 73% PUBLIC WORKS-FAC MAINT FIRE ST 242,647 - 242,647 171,970 (70,677) 71% PUBLIC WORKS-FAC MAINT PW YRD 238,609 - 238,609 151,797 (86,812) 64% PUBLIC WORKS-FAC MAINT LIBRARY 336,995 - 336,995 244,377 (92,618) 73% PUBLIC WORKS-STORM WATER MAINT 717,665 - 717,665 512,145 (205,520) 71% PUBLIC WORKS-STORM WATER FLOOD 140,927 - 140,927 53,925 (87,002) 38% ENGINEERING-CITY ENGINEERING 2,815,042 180,000 2,995,042 2,075,310 (919,732) 69% ENGINEERING-TRAFFIC ENGINEERNG 713,085 (5,000) 708,085 474,770 (233,315) 67% ENGINEERING-STORMWATER FROG 760,101 18,750 778,851 482,643 (296,208) 62% PUBLIC WORKS TOTAL 8,673,227 346,228 9,019,455 6,114,784 (2,904,671) 68% PARKS REC-ADMINISTRATION 1,016,874 11,250 1,028,124 708,877 (319,247) 69% PARKS REC-PARK MAINTENANCE 1,901,028 - 1,901,028 1,108,126 (792,902) 58% PARKS REC-BEACH MAINTENANCE 540,078 50,975 591,053 286,913 (304,140) 49% PARKS REC-TRAIL MAINTENANCE 131,875 - 131,875 70,466 (61,409) 53% PARKS REC-RECREATION PROGRAMS 658,456 (7,850) 650,606 404,126 (246,480) 62% PARKS REC-COMM CENTER OPER 979,992 (26,600) 953,392 587,292 (366,100) 62% PARKS REC-COMM CENTER PROGRAMS 276,020 92,161 368,181 243,791 (124,390) 66% PARKS REC-COMM CENTER RENTALS 97,487 1,600 99,087 66,284 (32,803) 67% PARKS REC-SENIOR CENTER 424,182 15,250 439,432 310,653 (128,779) 71% PARKS REC-REC FACILITY PROGRAMS 494,529 30,325 524,854 408,983 (115,871) 78% PARKS REC-CULTURALARTS 178,098 31,635 209,733 135,394 (74,339) 65% PARKS,REC&CULTURAL ARTS TOTAL 6,698,619 198,746 6,897,365 4,330,905 (2,566,460) 63% NON DEPT-CENTRAL PURCHASES 153,137 (1) 153,136 85,208 85,209 56% NON DEPT-SHARED EXPENSES 2,198,673 220,434 2,419,107 2,068,395 1,847,961 86% NON-DEPARTMENTAL TOTAL 2,351,810 220,433 2,572,243 2,153,603 1,933,170 84% EXPENDITURES TOTAL 59,112,446 1,147,155 60,259,601 40,972,017 (16,935,774) 69-A EXCESS OF REVENUE OVER EXPENDITURES 8,781,186 (717,676) 8,063,510 1,337,842 58,816,154 1rA TRANSFERS IN 1,174,360 268,983 1,443,343 1,149,753 (293,590) 80% TRANSFERS OUT (19,742,288) (1,145,566) (20,887,854) (20,096,162) 791,692 96% TRANSFER TOTAL (18,567,928) (876,583) (19,444,511) (18,946,409) 498,102 9rA NET INCREASE(DECREASE)TO FUND BALANCE $ (9,786,742) $ (1,594,259) $ (11,381,001) $ (17,608,567) $ (6,227,566) 155% 2017-06-07 Item 8K 16 of 30 n E E E E m o m 0 E E E E E � E 'o o o .d E o o > m m � E E w w � m v � '.O AF ryry m N h m m r m m m m m m m m m V:r-II SY m E Z m m m m m m m m m m O U N O N N a O O O O O O � O 9 a c� N n � h h m N OI V1 [O C OI r ID N poi a V1 m N O] [O [O [O [ N [O N C m ifl N h O I(1 C 0 C d �M - 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