2017-11-29 Item 10B Financial Results for Fiscal Year 2016-17 AGENDA REPORT
Cit y Council
MEETING DATE: November 29, 2017
PREPARED BY: Tom Gallup, Finance INTERIM DEPT. James Riley
Manager DIRECTOR:
Contributions from All
Departments
DEPARTMENT: Finance CITY MANAGER: Karen P. Brust
SUBJECT:
Report on the Financial Results for Fiscal Year 2016-17.
RECOMMENDED ACTION:
Staff recommends that City Council take the following actions:
1. Approve and adopt the actual ending fund balances for FY 2016-17 as beginning fund
balances for FY 2017-18 (Attachment 1, Column 8).
2. Approve the revised Schedule A, "Revised Budget Summary FY 2017-18," presented in
Attachment 4.
3. Receive Capital Improvement Program End of Year Status Report(Attachment 5).
4. Adopt Resolution 2017-95 authorizing a:
a. Fund balance transfer in the amount of $2,090,000 from General Fund carryover to
Capital Improvement Funds consistent with the approved FY 2017-18 through FY
2022-23 Financial Plan and Capital Improvement Program;
b. Lump sum payment to CalPERS to reduce the City of Encinitas unfunded pension
liability in the amount $126,387, which is 5% of the remaining FY 2016-17 remaining
General Fund budget carryover of $2,527,730; and
c. Fund balance transfer in the amount of $500,000 from remaining General Fund
carryover to the Open Space Acquisition Fund (Attachment 6).
STRATEGIC PLAN:
This item falls within the Organizational Efficiency and Effectiveness focus area of the Strategic
Plan by maintaining the City's financial health.
FISCAL CONSIDERATIONS:
General Fund — Fiscal Year 2016-17 ending fund balance in the General Fund totaled
$25,651,592. After deducting $727,094 of fund balance that is restricted, committed or
assigned for other purposes, the unassigned fund balance is $24,924,498.
2017-11-29 Item 10B 1 of 58
Per City Council policy from the unassigned fund balance, $12,520,353 is reserved for
contingencies (20% of operating FY 2016-17 approved operating expenditures) and $1,417,046
is reserved for budget stabilization (2% of FY 2016-17 projected revenue).
The remaining unassigned fund balance of $10,987,099 is available for City Council
appropriation for future capital projects or one-time expenditures as identified by City Council.
General Fund Revenues — For budgeting purposes, the City's revenue projections have
historically been conservative. Actual revenue in FY 2016-17 (excluding transfers in) exceeded
projections by $856,251 and can be attributed to increased property tax receipts from higher
value assessments and increased revenue from investment earnings and rent or lease revenue
from the use of City property (recorded in the Use of Money and Property category). Table 1
below compares revenue projections to actual revenue received, by type of revenue:
Table 1
FY 2016-17 FY 2016-17
FY 2015-16 Amended FY 2016-17 Carryover/ %
Description Actual Budget Actual (Deficit) Variance
Property Tax $39,700,730 $41,517,561 $42,043,923 $526,362 1.3%
Documentary Transfer Tax 637,189 510,000 519,777 9,777 1.9%
Sales Tax 14,166,771 12,825,000 12,549,609 (275,391) -2.1%
Transient Occupancy Tax 1,616,171 1,610,040 1,774,557 164,517 10.2%
Franchise Tax 2,358,567 2,218,970 2,151,171 (67,799) -3.1%
Licenses, Fees and Permits 232,227 249,000 250,749 1,749 0.7%
Intergovernmental Revenue 801,966 595,694 655,906 60,212 10.1%
Charges for Services 6,585,519 6,626,849 6,688,958 62,109 0.9%
Fines and Penalties 889,388 789,303 850,153 60,850 7.7%
Use of Money and Property 972,664 711,940 1,070,909 358,969 50.4%
Other Revenue 779,893 911,255 866,151 (45,104) -4.9%
Total $68,741,085 $68,565,612 $69,421,863 $856,251 1.2%
General Fund Expenditures — Operating expenditures for the fiscal year (excluding transfers
out) were $3,428,027 or 5.7 percent less than budgeted primarily due to savings in personnel
costs resulting from vacancies and reorganizations across City departments and savings in the
contracts/services category. Expenditures in the Capital Outlay category exceeded the budget
due to amortization of capital expenses at year end, which are not budgeted. Table 2 compares
the expenditure budget to actual expenditures for the fiscal year by category:
2017-11-29 Item 10B 2 of 58
Table 2
FY 2016-17 FY 2016-17 FY 2016-17
FY 2015-16 Adopted Amended FY 2016-17 Carryover/ % %
Description Actual Budget Budget Actual (Deficit) Budget Variance
Personnel $28,986,234 $31,110,754 $31,188,616 $29,344,223 1,844,393 94.1% 5.9%
Materials & Supplies 1,177,159 1,404,663 1,462,803 1,197,522 265,281 81.9% 18.1%
Contracts & Services 23,808,867 25,877,981 26,913,854 25,343,066 1,570,788 94.2% 5.8%
Internal Cost Allocation 418,479 452,654 452,654 449,898 2,756 99.4% 0.6%
Capital Outlay 525,186 80,394 98,650 353,842 (255,192) 358.7% -258.7%
Debt/Finance 14,173 186,000 127,025 127,025 (0) 100.0% 0.0%
Expenditures Total $54,930,098 $59,112,446 $60,243,602 $56,815,575 $3,428,027 94.3% 5.7%
Actual expenditures by department compared with the operating budget are identified in Table 3
below.
Table 3
FY 2016-17 FY 2016-17
FY 2015-16 Amended FY 2016-17 Carryover/ %
Description Actual Budget Actual (Deficit) Variance
General Government $9,096,184 $10,480,197 $9,873,643 $606,554 5.8%
Planning & Building 4,799,037 5,508,354 4,662,870 845,484 15.3%
Law Enforcement 12,859,862 13,626,325 13,448,657 177,668 1.3%
Fire& Marine Safety 14,013,171 14,627,906 14,051,012 576,894 3.9%
Public Works/Engineering 8,049,765 9,019,455 8,403,738 615,717 6.8%
Parks, Recreation & Cultural Arts 6,112,079 6,981,365 6,375,654 605,711 8.7%
Total $54,930,098 $60,243,602 $56,815,575 $3,428,027 5.7%
Explanations for the variances within each revenue category and by department can be found in
Attachment 2a.
All Other City Funds - Any significant variances in other City funds, such as Infrastructure
Funds, Grant Funds, Development Impact Fee Funds and Lighting and Landscape Funds are
discussed in Attachment 3a.
Capital Improvement Program Status Update — Project-to-date expenditures for active projects
totaled $40,298,313. There are presently 101 active projects and 14 projects were completed
or closed last year. Detailed information for each project is provided in Attachment 5.
BACKGROUND:
Each year following the close of the City's financial books, the Finance Department reports the final
year-end results to the City Council. The following report presents the actual revenues,
expenditures, inter-fund transfers and ending fund balances for all City funds.
2017-11-29 Item 10B 3 of 58
ANALYSIS:
The final available fund balance for the General Fund of $24,924,498 is $4,617,732 greater than
the projected FY 2016-17 available ending fund balance of $20,306,766 (Attachment 1,
General Fund, Column 10). The FY 2016-17 unassigned fund balance of $24,924,498 is
$6,850,622 lower than the FY 2015-16 unassigned fund balance of $31,775,120 due to fund
balance committed to capital projects. Table 4 delineates the funds being added to the General
Fund balance.
Table 4
Total General Fund Budget Variance Summary
Revenues exceeding projections $856,251
Expenditure savings 3,428,027
Transfers (net increase to General Fund balance) 333,454
Returned to General Fund Balance: $4,617,732
Transfers of funds into the General Fund were $229,459 more than projected, while transfers of
funds out of the General Fund were $103,995 less than projected. Overall, General Fund
revenues were 1.2% higher than projected and General Fund expenditures were 5.7% below
budget. The variances described above are discussed in detail in Attachment 2a.
The final unassigned fund balances for all City Funds were above projections by $6,607,747
(Attachment 1, "TOTAL ALL FUNDS", Column 10).
City Council previously gave direction to staff to identify a funding option for the acquisition of
open space. On June 28, 2017, as part of its final review of the FY 2017-18 and FY 2018-19
operating budget, Council agreed that General Fund carryover (if available) will be allocated in
the following order:
1. Amount of fund balance committed to the next fiscal year in the most recently
adopted Six-year Capital Improvement Program.
2. Five percent of the total carryover as a lump sum payment to reduce the City's
unfunded pension liability.
3. Up to $500,000 per year reserved for open space acquisition.
4. Carryover balance after items 1-3 will be reserved for future capital projects or other
one-time expenditures as identified by City Council.
The adopted FY 2017-18 through FY 2022-23 ("Six-year") Financial Plan and Capital
Improvement Program (CIP) identified $2,090,000 from General Fund carryover that is to be
allocated to capital projects and balance the CIP budget in FY 2017-18.
On November 14, 2014, as part of the FY 2013-14 year-end report, Council directed staff to
bring back consideration of using year end carryover to make a payment towards the City's
unfunded pension liability. The amount used in prior years was 5% of the year end carryover.
Staff has calculated 5% of this year's remaining carryover (less $2,090,000 earmarked for
capital projects in the Council approved Six year CIP). The appropriation of $126,387 would
reduce General Fund available fund balance to a net total of $8,666,212. Table 5 shows the
history of lump sum payments towards unfunded pension liabilities along with the amount
proposed to be allocated from the FY 2016-17 General Fund carryover.
2017-11-29 Item 10B 4 of 58
Table 5
Lump Sum Payments To Reduce Unfunded Pension Liabilities
Actual Actual Actual Proposed
Description FY 2013-14 FY 2014-15 FY 2015-16 FY 2016-17 Total
General Fund Carryover $ 5,221,590 $ 6,839,114 $ 4,408,679 $ 2,527,730 $ 18,997,113
Payment to reduce unfunded
pension liability (5 0/6) $ 262,000 $ 341,956 $ 220,434 $ 126,387 $ 950,777
A fund balance transfer of $500,000 from General Fund carryover to the Open Space Acquisition
Fees Fund (Fund 235) would further reduce General Fund available fund balance to a net total
of $8,270,712. Table 6 provides a summary of reserve requirements and proposed adjustments
to the FY 2016-17 ending fund balance for the General Fund.
Table 6
General Fund- Fund Balance Reserve and Adjustment Summary
FY 2016-17 End of Year Fund Balance $ 25,651,592
Committed and Unspendable Fund Balance (727,094)
Contingency Reserve (20%of Operating Expenditures) (12,520,353)
Budget Stabilization Reserve (2%of Revenues) (1,417,046)
Remaining Unassigned Fund Balance $ 10,987,099
Fund Balance Transfer to Capital Improvement Funds (2,090,000)
Payment to Reduce Unfunded Pension Liability (126,387)
Fund Balance Transfer to Open Space Acquisition Fund (Fund 235) (500,000)
General Fund- FY 2016-17 Available Fund Balance $ 8,270,712
Resolution 2017-95 authorizing a fund balance transfer of $2,090,000 to Capital Improvement
funds, a lump sum payment in the amount of $126,387 to CaIPERS to reduce the City of Encinitas
unfunded pension liability and a fund balance transfer of $500,000 from General Fund carryover
to the Open Space Acquisition Fund (Fund 235) is included as Attachment 6.
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.
2017-11-29 Item 10B 5 of 58
ATTACHMENTS:
1. FY 2016-17 Final Actual and Available Fund Balance Summary
Presents final actual unassigned fund balances (Column 8). These are compared to
previously projected fund balances (Column 9) with the differences shown in Column 10.
2. FY 2016-17 Detail of General Fund Revenues, Expenditures and Transfers
Presents a summary of General Fund Revenues, Expenditures and Transfers for FY
2016-17 showing the original budget, final budget (with all off-cycle modifications), and
actual amounts by category (revenues) and by department and division (expenditures).
Significant variances are discussed in Attachment 2a.
2a. Explanation of Variances between Budgeted & Actual Fund Balance- General
Fund
Presents explanations of variances between budget and actual revenue, expenditure
and transfers as shown in Column 6 of Attachment 2.
3. FY 2016-17 Comparison of Budget vs. Actuals: Operating Revenues and
Expenditures—All City Funds
Presents a summary of budget versus actual for operating revenues and expenditures of
all City funds.
3a. Explanation of Variances between Budgeted & Actual Fund Balances- Other City
Funds
Presents explanations of variances between budget and actual operating revenue and
expenditures as shown in Column 12 of Attachment 3.
4. FY 2017-18 Revised Budget Summary (Schedule A)
Presents the adjusted budget summary for the current fiscal year with actual beginning
fund balances and Council approved revenue projections, operating and capital
expenditures and interfund transfers.
5. FY 2016-17 Capital Improvement Program End of Year Status Report
6. Resolution 2017-95 authorizing a fund balance transfer of $2,090,000 to Capital
Improvement funds, a lump sum payment in the amount of $126,387 to CalPERS to
reduce the City of Encinitas unfunded pension liability and a fund balance transfer of
$500,000 from General Fund carryover to the Open Space Acquisition Fund (Fund 235).
7. FY 2016-17 Budgetary Fund Balance Summary
2017-11-29 Item 10B 6 of 58
FY 2016-17: Final Actual and Available Fund Balances Summary ATTACHMENT 1
(Column 1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
Fund Balance Detail
Restricted,Committed or
Total Assigned Available Actual Projected Variance
Fund Capital/Work Budget Contingency Available Available Over/(Under)
Balance Projects Other Stabilization (Operating) Fund Balance Fund Balance Projection
Fund 6/30/2017 Reserve Reserves Reserve Reserve Unassigned 6/30/2017 6/30/2017
FUND NAME No Sum col 3-7 5+6+7 8-9
GENERALFUND
General Fund 101 25,651,592 727,094 1,417,046 12,520,353 10,987,099 24,924,498 20,306,766 4,617,732
INFRASTRUCTURE FUNDS
State Gasoline Taxes 201 334,835 334,835 334,835 334,835 -
State Capital Grants 203 (6,048,298) (6,048,298) - - -
TransNet Program 211 (4,435,832) (4,435,832) - - 200,000 (200,000)
Coastal Zone Management Fund 212 609,947 609,947 609,947 559,193 50,754
Federal Capital Grants 223 2,644,241 2,644,241 204,840 204,840
TOTAL INFRASTRUCTURE FUNDS (12,183,589) (13,128,371) 944,782 944,782 1,298,868 (354,086)
GRANT FUNDS -
State Law Enforcement Grant 202 20,848 20,848 20,848 20,848 -
Government Education Access 213 101,181 101,181 101,181 51,442 49,739
Solid Waste,Recycling&HHW 214 1,012,351 1,012,351 1,012,351 802,371 209,980
Asset Forfeiture 215 103,361 103,361 103,361 93,899 9,462
Senior Nutrition Grant 221 - - - 7,096 (7,096)
Comm Devel Block Grant(CDBG) 222 (270,846) (270,846) -
Home Entitlement Program 227 - - - -
Federal Law Enforcement Grant 228 -
Restricted Donations/Contributions 229 156,973 156,973 156,973 62,467 94,506
CSA17 Fire Operations 230 205 672 205,672 205,672 171,462 34,210
TOTAL GRANT FUNDS 1,329,540 270,846 1,600,386 1,600,386 1,209,585 390,801
DEVELOPMENT IMPACT FUNDS -
Park Development Fees 231 232,185 232,185 232,185 224,154 8,031
Parkland Acquisition Fees 232 563,851 563,851 563,851 505,384 58,467
Traffic Mitigation Fees 233 401,744 401,744 401,744 235,484 166,260
Regional Traffic Mitigation Fee(RTCIP) 234 869,164 869,164 869,164 926,518 (57,354)
Open Space Acquisition Fees 235 146,033 146,033 146,033 162,202 (16,169)
Recreational Trails Fees 236 45,094 45,094 45,094 45,000 94
Community Facilities Fees 237 - - - -
Fire Mitigation Fees 238 - - - - -
Flood Control Mitigation Fees 239 88,084 88,084 88,084 68,031 20,053
In Lieu Fees Curb Gutter Sidewalks 251 12,709 12,709 12,709 12,658 51
In Lieu Fees Underground Utilities 252 12,110 12,110 12,110 10,094 2,016
In Lieu Fees Affordable Housing 253 1 418 944 1,418,944 1 418 944 1,378,982 39 962
TOTAL DEVELOPMENT IMPACT FUNDS 3,789,918 3,789,918 3,789,918 3,568,507 221,411
MUNICIPAL IMPROVEMENT DISTRICTS -
Villanitas Road M.I.D. 291 248,172 248,172 248,172 242,752 5,420
Cerro Street M.I.D. 292 383,398 383,398 383,398 366,746 16,652
Village Park M.I.D. 293 128,712 128,712 128,712 121,144 7,568
Wiro Park M.I.D. 294 6,357 6,357 6,357 2,314 4,043
Encinitas Lighting Landscape District 295 871,097 871,097 871,097 364,090 507,007
Encinitas Ranch Lighting Landscape 297 1,310,340 1 310 340 1,310,340 1 274 911 35,429
TOTAL MUNICIPAL IMPROVEMENT DISTRICT FUNDS 2,948,076 2,948,076 2,948,076 2,371,957 576,119
DEBT SERVICE FUNDS -
Debt Service Fund 301 512,866 512,866 512,866 504,199 8,667
Encinitas Public Finance Authority 302 9,576 9,576 9,576 1,462,781 1 453 205
TOTAL DEBT SERVICE FUNDS 522,442 522,442 522,442 1,966,980 1,444,538
CAPITAL IMPROVEMENT FUNDS -
Capital Improvements Project Fund 401 34,574,550 34,574,550 0 0 0
Capital Improvements Project Fund 402 3,960,153 3,960,153 - 0 0 0
Facility Capital Maintenance Fund 403 2 452 296 1,845,570 606 726 606,726 606,726 1 0
TOTAL CIP FUNDS 40,986,999 40,380,273 30,598,307 606,726 606,726 0
CARDIFF SANITARY DIVISION FUNDS -
Operations 511 36,991,352 33,419,832 800,000 2,771,520 - 3,571,520 3,142,091 429,429
Capital Replacement 512 8,360,062 9,309,892 (949,830) (949,830) (830,728) (119,102)
Capital Expansion 513 988,601 988,601 988,601 862,401 126,200
TOTAL CSD FUNDS 46,340,015 9,309,892 33,419,832 800,000 2,771,520 38,771 3,610,291 3,173,764 436,527
ENCINITAS SANITARY DIVISION FUNDS -
Operations 521 20,829,084 19,045,138 1,000,000 783,946 - 1,783,946 1,503,808 280,138
Capital Replacement 522 7,045,334 2,583,232 4,462,102 4,462,102 4,220,060 242,042
Capital Expansion 523 2 11 745 2,414,745 2 414 745 2,392,206 22 539
TOTAL ESD FUNDS 30,289,163 2,583,232 19,045,138 1,000,000 783,946 6,876,847 8,660,793 8,116,074 544,719
OTHER PROPRIETARY FUNDS -
Section 8 Housing-Admin 551 17,229 17,229 17,229 39,669 (22,440)
Section 8 Housing-HAP 552 1,768 1,768 1,768 (21,017) 22,785
Pacific Pines Affordable Housing 561 1,905,921 368,904 1,537,017 1,537,017 1,566,178 29,161
TOTAL OTHER PROPRIETARY FUNDS 1,924,918 368,904 1,556,014 1,556,014 1,584,830 28,816
INTERNAL SERVICE FUNDS -
Self Insurance 601 5,954,943 2,113,535 3,841,408 3,841,408 2,765,763 1,075,645
Wastewater Support 611 - - - - -
Fleet Maintenance 621 - - - - -
Vehicle Replacement 622 883,933 883,933 883,933 703,072 180,861
Machinery Equipment Replacement 623 1,283,707 1,283,707 1,283,707 1,044,106 239,601
Fire Apparatus Replacement 624 1 512 218 1 512 218 1 512 218 1:3 60 446 151 772
TOTAL INTERNAL SERVICE FUNDS 9,634,800 2,113,535 7,521,265 7,521,265 5873,387 1,647,878
TOTAL ALL FUNDS 151,233,874 52,273,397 42,275,286 3,217,046 16,075,819 67,383,906 56,685,191 50,077,444 6,607,747
2017-11-29 Item 10B 7 of 58
ATTACHMENT 2
Schedule C: General Fund Revenue, Expenditures and Transfers Detail
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)
REVENUES
1 PROPERTY TAXES $ 41,517,561 $ $ 41,517,561 $ 42,043,923 $ 526,362 101%
2 DOCUMENTARY TRANSFER TAXES 510,000 510,000 519,777 9,777 102%
3 SALES TAXES 13,190,000 (365,000) 12,825,000 12,549,609 (275,391) 98%
4 TRANSIENT OCCUPANCY TAX 1,610,040 1,610,040 1,774,557 164,517 110%
5 FRANCHISE FEES 2,218,970 2,218,970 2,151,171 (67,799) 97%
6 TAX REVENUE TOTAL 59,046,571 (365,000) 58,681,571 59,039,037 357,466 101%
W-IER REVEN
7 LICENSES AND PERMITS 249,000 - 249,000 250,749 1,749 101%
8 INTERGOVERNMENTAL REVENUE 510,693 85,001 595,694 655,906 60,212 110%
9 CHARGES FOR SERVICES 6,138,225 488,624 6,626,849 6,688,958 62,109 101%
10 FINES AND PENALTIES 679,303 110,000 789,303 850,153 60,850 108%
11 USE OF MONEY 671,940 40,000 711,940 1,070,909 358,969 150%
12 OTHER REVENUE 597,900 313,355 911,255 866,151 (45,104) 95%
13 OTHER REVENUE TOTAL 8,847,061 1,036,980 9,884,041 10,382,826 498,785 105%
14 REVENUE TOTAL 67,893,632 671,980 68,565,612 69,421,863 856,251 101%
EXPENDITURES
GOVERNMENT
15 CITYCOUNCIL-ADMINISTRATION 462,021 - 462,021 397,342 (64,679) 86%
16 CITY COUNCIL-CITY ATTORNEY 375,500 375,500 375,435 (65) 100%
17 CITYMANAGER-ADMINISTRATION 1,148,441 (13,103) 1,135,338 946,794 (188,545) 83%
18 CITYMANAGER-ARTSADMIN 178,098 (178,098) - (9,191) (9,191)
19 CITY MANAGER- ECONOMIC DEV 108,500 - 108,500 97,000 (11,500) 89%
20 CITY MANAGER-HUMAN RESOURCES 817,598 25,000 842,598 759,464 (83,134) 90%
21 CITY MANAGER-IT 1,704,344 - 1,704,344 1,701,671 (2,673) 100%
22 CITYMANAGER-GIS 677,469 677,469 603,170 (74,299) 89%
23 CITYCLERK-ADMINISTRATION 584,014 - 584,014 557,259 (26,755) 95%
24 CITYCLERK-ELECTIONS 101,900 138,881 240,781 183,669 (57,113) 76%
25 FINANCE-ADMINISTRATION 1,877,388 1,877,388 1,787,102 (90,286) 95%
26 NON DEPT-CENTRAL PURCHASES 153,136 - 153,136 130,713 (22,423) 85%
27 NON DEPT-SHARED EXPENSES 2,198,673 120,434 2,319,107 2,343,216 24,109 101%
28 GENERAL GOVERNMENTTOTAL 10,387,082 93,115 10,480,197 9,873,643 (606,554) 94%
NING AND BU
29 PLAN BLDG-CUSTOMER SERVICE 669,022 14,930 683,952 594,232 (89,720) 87%
30 PLAN BLDG-MANAGEMENT SERVICE 618,469 81,708 700,177 435,504 (264,673) 62%
31 PLAN BLDG-CURRENT PLANNING 1,015,245 37,787 1,053,032 1,024,114 (28,918) 97%
32 PLAN BLDG-APPLICANT DEPOSITS 12,500 - 12,500 3,200 (9,300) 26%
33 PLAN BLDG-ADVANCED PLANNING 591,505 (1,837) 589,668 510,920 (78,748) 87%
34 PLAN BLDG-CODE ENFORCEMENT 621,688 (68,963) 552,725 373,312 (179,413) 68%
35 PLAN BLDG-PARKING CITATION 83,500 30,000 113,500 106,151 (7,349) 94%
36 PLAN BLDG-BUILDING SERVICES 1,802,800 - 1,802,800 1,615,436 (187,364) 90%
37 PLANNING AND BUILDING TOTAL 5,414,729 93,625 5,508,354 4,662,870 (845,484) 85%
38 PUBLIC SAFETY-LAW ENFORCEMENT 13,685,300 (58,975) 13,626,325 13,448,657 (177,668) 99%
39 PUBLICSAFETY-FIREADMIN 646,045 - 646,045 571,375 (74,670) 88%
40 PUBLIC SAFETY-FIRE OPERATIONS 11,552,347 196,320 11,748,667 11,336,411 (412,257) 96%
41 PUBLIC SAFETY-LOSS PREVENTION 642,844 - 642,844 640,197 (2,647) 100%
42 PUBLICSAFETY-DISASTER PREP 171,336 171,336 150,214 (21,122) 88%
43 PUBLICSAFETY-MARINE SAFETY 1,197,562 1,197,562 1,156,128 (41,434) 97%
44 PUBLICSAFETY-JRLIFEGUARDS 221,452 221,452 196,687 (24,765) 89%
45 PUBLIC SAFETY TOTAL 14,431,586 196,320 14,627,906 14,051,012 (576,894) 96%
2017-11-29 Item 10B 8 of 58
ATTACHMENT 2
Schedule C: General Fund Revenue, Expenditures and Transfers Detail
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)
46 PUBLICWORKS-ADMINISTRATION 219,707 - 219,707 162,597 (57,110) 74%
47 PUBLIC WORKS-STREET MAINT 1,944,777 109,000 2,053,777 1,977,975 (75,802) 96%
48 PUBLIC WORKS-FAC MAINT CVC CTR 433,430 18,478 451,908 434,412 (17,496) 96%
49 PUBLIC WORKS-FAC MAINT FIRE ST 242,647 - 242,647 243,633 986 100%
50 PUBLIC WORKS-FAC MAINT PW YRD 238,609 238,609 238,794 185 100%
51 PUBLIC WORKS-FAC MAINT LIBRARY 336,995 336,995 336,491 (504) 100%
52 PUBLIC WORKS-STORM WATER MAINT 717,665 717,665 670,658 (47,007) 93%
53 PUBLIC WORKS-STORM WATER FLOOD 140,927 - 140,927 69,305 (71,622) 49%
54 ENGINEERING-CITY ENGINEERING 2,815,042 248,697 3,063,739 2,839,568 (224,171) 93%
55 ENGINEERING-TRAFFIC ENGINEERNG 713,085 (5,000) 708,085 666,300 (41,785) 94%
56 ENGINEERING-ENVIRONMENTAL 110,242 25,000 135,242 122,735 (12,507) 91%
57 ENGINEERING-STORMWATERFROG 760,101 (49,947) 710,154 641,270 (68,884) 90%
58 PUBLIC WORKS TOTAL 8,673,227 346,228 9,019,455 8,403,738 (615,717) 93%
RAIL ARTS
59 PARKSREC-ADMINISTRATION 1,016,874 11,250 1,028,124 988,263 (39,861) 96%
60 PARKS REC-PARK MAINTENANCE 1,901,028 - 1,901,028 1,805,480 (95,548) 95%
61 PARKS REC-BEACH MAINTENANCE 540,078 50,975 591,053 464,395 (126,658) 79%
62 PARKSREC-TRAIL MAINTENANCE 131,875 - 131,875 115,440 (16,435) 88%
63 PARKS REC-RECREATION PROGRAMS 658,456 (7,850) 650,606 546,440 (104,166) 84%
64 PARKS REC-COMM CENTER OPER 979,992 (29,450) 950,542 828,784 (121,758) 87%
65 PARKSREC-COMM CENTER PROGRAMS 276,020 92,161 368,181 331,158 (37,022) 90%
66 PARKS REC-COMM CENTER RENTALS 97,487 1,600 99,087 93,224 (5,863) 94%
67 PARKSREC-SENIOR CENTER 424,182 32,100 456,282 428,702 (27,580) 94%
68 PARKS REC-REC FACILITY PROGRAMS 494,529 100,325 594,854 557,096 (37,758) 94%
69 PARKSREC-CULTURAL ARTS 178,098 31,635 209,733 216,672 6,939 103%
70 PARKS,REC&CULTURAL ARTS TOTAL 6,698,619 282,746 6,981,365 6,375,654 (605,711) 91%
71 EXPENDITURES TOTAL 59,290,543 953,059 60,243,602 56,815,575 (3,428,027) 94%
EXCESS OF REVENUE OVER EXPENDITURES 8,603,089 (281,079) 8,322,011 12,606,288 4,284,278 151%
72 TRANSFERS IN 1,174,360 913,715 2,088,075 2,317,534 229,459 111%
73 TRANSFERS OUT (19,742,288) (2,480,258) (22,222,546) (22,118,551) 103,995 100%
74 TRANSFER TOTAL (18,567,928) (1,566,543) (20,134,471) (19,801,017) 333,454 98%
75 NET INCREASE(DECREASE)TO FUND BALANCE $ (9,964,839) $ (1,847,622) $ (11,812,461) $ (7,194,729) $ 4,617,732 61%
2017-11-29 Item 10B 9 of 58
ATTACHMENT 2a
Page 1 of 13
Explanation of Variances between Budgeted &Actual Fund Balance- General Fund
(Refer to Attachment 2, Schedule C:General Fund Revenue, Expenditures and Transfers Detail)
Amended Carryover/
By Major Category Budget Actual (Deficit)
General Fund $4,617,732
Total Operating Revenues $68,565,612 $69,421,863 $856,251
Total Operating Expenditures 60,243,602 56,815,575 3,428,027
Total Transfers In 2,088,075 2,317,534 229,459
Total Transfers Out 34,172,938 34,068,943 103,995
GENERAL FUND REVENUES
Summary of Variance from Budget
FY 2016-17 FY 2016-17
FY 2015-16 Amended FY 2016-17 Carryover/ %
Description Actual Budget Actual (Deficit) Variance
Property Tax $39,700,730 $41,517,561 $42,043,923 $526,362 1.3%
Documentary Transfer Tax 637,189 510,000 519,777 9,777 1.9%
Sales Tax 14,166,771 12,825,000 12,549,609 (275,391) -2.1%
Transient Occupancy Tax 1,616,171 1,610,040 1,774,557 164,517 10.2%
Franchise Tax 2,358,567 2,218,970 2,151,171 (67,799) -3.1%
Licenses, Fees and Permits 232,227 249,000 250,749 1,749 0.7%
Intergovernmental Revenue 801,966 595,694 655,906 60,212 10.1%
Charges for Services 6,585,519 6,626,849 6,688,958 62,109 0.9%
Fines and Penalties 889,388 789,303 850,153 60,850 7.7%
Use of Money and Property 972,664 711,940 1,070,909 358,969 50.4%
Other Revenue 779,893 911,255 866,151 (45,104) -4.9%
Total $68,741,085 $68,565,612 $69,421,863 $856,251 1.2%
Tax Revenue
Description Budget Actual Carryover/(Deficit)
Property Taxes $41,517,561 $42,043,923 $526,362
Attachment2,line 1
Property tax is the City's largest revenue source providing approximately 61% of the total
General Fund revenue. The City of Encinitas receives approximately 24 cents of each dollar
of property tax revenue generated in the City. Current secured property taxes, along with
other property tax categories, exceeded projections by a total of $526,362. Continued
growth in assessed values contributed to the increase in property tax revenue. The City of
Encinitas experienced a net taxable value increase of 5.6% for the FY 2016-17 tax roll which
was slightly more than the increase experienced countywide at 5.4%. Total property tax
revenue received in FY 2016-17 is nearly 6% higher than revenue received in FY 2015-16,
which totaled $39,700,730.
2017-11-29 Item 10B 10 of 58
ATTACHMENT 2a
Page 2 of 13
GENERAL FUND REVENUES
Summary of Variance from Budget—continued
Description Budget Actual Carryover/(Deficit)
Documentary Transfer Taxes $510,000 $519,777 $9,777
Attachment2,line 2
Documentary transfer tax is an excise tax imposed on the transfer of interest in real property.
The County of San Diego levies the tax at a rate of 55 cents per$500 of property value. The
City receives one half of the County rate (i.e. up to 27.5 cents per $500 of property value).
The favorable variance is related to the number of homes sold during the fiscal year and the
value of those properties sold. Revenue from this category exceeded the budget by $9,777
and will continue to follow an upward trend as it is closely related to property tax.
Description Budget Actual Carryover/(Deficit)
Sales Taxes $12,825,000 $12,549,609 ($275,391)
Attachment2,line 3
Sales tax is imposed on the sale of goods and services and is calculated as a percentage of
the purchase price and collected by the seller. The City receives 1% of the total 7.75%
sales tax rate for sales that occur within the City's jurisdiction. Sales tax is the City's
second largest revenue source (providing 18% of General Fund revenue) and the City has a
diversified retail sales tax base and is not heavily dependent on any one business or
industry.
Actual revenue received for sales tax fell short of projections by $275,391 or 2%. While
sales in the building and construction and restaurant and hotel and categories were strong
throughout the fiscal year, sales in the fuel and service station category fell 14% from the
previous year due to lower than anticipated fuel prices throughout the year, as well as a slight
decline of 3% in the auto sales category, both of which mirror county and statewide trends.
Despite this budget shortfall, total sales tax revenue received in FY 2016-17 was nearly 8%
higher than the amount received in FY 2015-16, which totaled $11,628,245 (excluding the
final "Triple Flip" payment from the State of approximately $2.6 million)
2017-11-29 Item 10B 11 of 58
ATTACHMENT 2a
Page 3 of 13
GENERAL FUND REVENUES
Summary of Variance from Budget—continued
Description Budget Actual Carryover/(Deficit)
Transient Occupancy Tax $1,610,040 $1,774,557 $164,517
Attachment2,line 4
Transient Occupancy Tax (TOT) is a tax imposed on persons staying 30 days or less in a
lodging establishment. The City's TOT rate is 10% of the room charge and is collected by
hoteliers and rental owners and paid to the City. In FY 2008-09, Encinitas voters approved a
measure to extend the TOT to short-term rentals (STR). Eighty percent of the TOT
collected is deposited to the General Fund and 20% is deposited to the Coastal Zone
Management Fund (212) for sand replenishment.
TOT revenue for hotels within the City exceeded projections by $13,098 while STR revenue
exceeded projections by $184,844. Due to higher than anticipated revenues, the transfer
made from the General Fund to the Coastal Zone Management Fund was $39,588 greater
than budgeted. The increase in revenue from hotels can be attributed to a slightly higher
occupancy rate. Additionally, the City conducted an audit of rentals marketed through
AirBnB.com, VRBO.com and similar websites that resulted in additional units enrolled in the
program and TOT collected for these rentals. Total TOT revenue received in FY 2016-17 was
9.8% higher than revenue received in FY 2015-16, which totaled $1,616,171.
Description Budget Actual Carryover/(Deficit)
Franchise Taxes $2,218,970 $2,151,171 ($67,799)
Attachment2,line 5
Revenue collected from AT&T and EDCO (the City's solid waste collection franchise)
exceeded projections by $15,538 and $18,377, respectively. Higher than expected revenue
from EDCO solid waste fees were the result of conservative revenue projections made when
the two-year budget was adopted, prior to the FY 2015-16 rate increase. Cable television
franchise revenues (Cox Communications and Spectrum Cable) was $80,981 below
projections, which was the result of a reduction in taxes collected due to a declining number
of subscribers, mirroring a nationwide trend for cable providers. Revenue collected from
SDG&E was $20,232 below projections. Net electricity sales were down due to a decrease
in total electric consumption, likely the result of customers transitioning over to solar energy.
Total revenue received in FY 2016-17 was 8.8% lower than in FY 2015-16, which totaled
$2,358,567.
Other Revenue
Description Budget Actual Carryover/(Deficit)
Licenses and Permits $249,000 $250,749 $1,749
Attachment2,line 7
Revenue collected from business operation permits, business registration, short-term rental
(STR) permits and other miscellaneous permits exceeded budget projections by 1% and was
8% more than the actual amount collected in FY 2015-16. This was primarily the result of
additional STR permits issued following an audit of rentals marketed through AirBnB.com,
VRBO.com and similar websites that were not registered with the City.
2017-11-29 Item 10B 12 of 58
ATTACHMENT 2a
Page 4 of 13
GENERAL FUND REVENUES
Summary of Variance from Budget—continued
Description Budget Actual Carryover/(Deficit)
Intergovernmental Revenue $595,694 $655,906 $60,212
Attachment2,line 8
Revenue in the Intergovernmental Revenue category exceeded budget projections primarily
due to $67,325 in revenue received from agencies participating in the Carlsbad Watershed
Water Quality Improvement Program cost sharing agreement (project #WB11A) that was
budgeted last fiscal year but received in FY 2016-17. This revenue directly offsets shared
expenditures for the project incurred by the City.
Description Budget Actual Carryover/(Deficit)
Charges for Services $6,626,849 $6,688,958 $62,109
Attachment2,line 9
Revenue collected in this category (which includes development related revenues originating
from permits and inspection fees, as well as fees collected to support recreation programs)
exceeded budget projections by 1% and was 1.6% more than the actual amount collected in
FY 2015-16.
Revenue from planning and building fees collected by the Planning and Building Department
was $144,932 higher than projected due to fewer Energy Efficiency Permit Waivers being
processed this fiscal year. Fees for these permits are waived pursuant with Council policy,
effective 2012. The changes in net metering have negatively impacted the potential savings
realized by new solar customers, which may be a contributing factor in the decline in waiver
requests from 875 last fiscal year to 440 this fiscal year.
Revenue from engineering permit and inspection fees exceeded estimates by $17,889.
$45,565 in additional revenue was also collected from fire permit and inspection fees.
Revenue collected from recreation program fees was $145,643 lower than projected, which
was mostly due to lower than anticipated registrations for Youth Sports, Adult Sports and
Tiny Tots programs. The reduced number of registrations also resulted in lower than
projected program expenditures totaling $66,411, primarily from reduced instructor costs.
Description Budget Actual Carryover/(Deficit)
Fines and Penalties $789,303 $850,153 $60,850
Attachment2,line 10
Fines and Penalties include vehicle code and red light violations and parking citations. Red
light violations exceeded projections by $78,562 (due to annual projections being
conservative). Alarm violation fines were down $15,110, which represents a positive trend
since it is an indication that fewer citations are being issued.
2017-11-29 Item 10B 13 of 58
ATTACHMENT 2a
Page 5 of 13
GENERAL FUND REVENUES
Summary of Variance from Budget—continued
Description Budget Actual Carryover/(Deficit)
Use of Money and Property $711,940 $1,070,909 $358,969
Attachment2,line 11
This category includes investment earnings, rental/insurance payments for the use of City
property, contributions and donations. Investment earnings (which are budgeted
conservatively) exceeded projections by $300,036.
Additionally, income from City property rentals was $40,867 or 7.4% higher than projected.
This increase is primarily the result of a larger number of facility rentals than anticipated at
the Community Center, resulting in additional revenue of $21,609; $9,045 in additional
revenue was collected from fees for the use of recreational facilities; and $9,600 in additional
revenue from rental agreements with Encinitas Glass Company and Leucadia Towing at the
Pacific View property.
The City also received a $20,000 donation that was not budgeted from the Magdalena Ecke
Family YMCA and Seacrest Village for traffic safety improvements on Saxony Drive (project
#CS15E).
Description Budget Actual Carryover/(Deficit)
Other Revenue $911,255 $866,151 ($45,104)
Attachment2,line 12
This category includes interfund revenue, booking fees, cost recovery and other
miscellaneous revenue. Other miscellaneous revenue fell short of original budget projections
by $62,690. This was the result of revenue from County Service Area (CSA) 17 benefit fees
for Emergency Medical Service delivery now being recorded in Fund 230 but budgeted in this
General Fund revenue account. Revenue from cost recovery collections exceeded
projections by $20,202.
2017-11-29 Item 10B 14 of 58
ATTACHMENT 2a
Page 6 of 13
GENERAL FUND EXPENDITURES
Summary of Budget to Actual from Approved Expenditure Plans
FY 2016-17 FY 2016-17
FY 2015-16 Amended FY 2016-17 Carryover/ %
Description Actual Budget Actual (Deficit) Variance
General Government $9,096,184 $10,480,197 $9,873,643 $606,554 5.8%
Planning & Building 4,799,037 5,508,354 4,662,870 845,484 15.3%
Law Enforcement 12,859,862 13,626,325 13,448,657 177,668 1.3%
Fire& Marine Safety 14,013,171 14,627,906 14,051,012 576,894 3.9%
Public Works/Engineering 8,049,765 9,019,455 8,403,738 615,717 6.8%
Parks, Recreation & Cultural Arts 6,112,079 6,981,365 6,375,654 605,711 8.7%
Total $54,930,098 $60,243,602 $56,815,575 $3,428,027 5.7%
General Government
City Council Administration,Attachment 2, line 15 $64,679 14% Below Budget
This division had an overall savings of$64,679. Expenditures in the personnel category were$15,806 under
budget, primarily due to cafeteria plan/flexible benefits savings, whereby the full benefit amount is budgeted
but not used. Expenditures for vacation buyout were also lower than projected. Actual expenditures for
contracts/services were $42,631 less than budgeted due to savings in Council training and professional
development expenses, lower than anticipated strategic planning costs, limited travel expense
reimbursements and savings in cellular service. Materials/supplies are $6,242 less than budgeted primarily
due to savings from the holiday event that is now held on-site at City Hall, and lower than anticipated
expenditures on office furniture.
City Attorney(Legal Services),Attachment 2, line 16 $65 <1% Below Budget
Expenditures for internal and outside consultant attorney fees came in lower than anticipated with a savings
in contracts/services.
City Manager Administration,Attachment 2, line 17 $188,545 16.6% Below Budget
A favorable variance of $110,847 in the personnel category was the result of vacancies, including the
Assistant City Manager position during the first quarter, Management Analyst (through May) and Executive
Assistant for two months. Savings of $66,044 in the contracts/services category are due to fewer projects
requiring communications consulting services, and expenditures not made on training and professional
development due to staff vacancies. Lower than anticipated expenditures on office furniture and equipment
and a reduction in supplies required for communications projects resulted in a savings of $11,652 in the
materials/supplies category.
City Manager Arts Administration,Attachment 2, line 18 $(9,191) N/A
The Arts Administration division budget was moved to the Parks, Recreation and Cultural Arts Department
(line 69) in FY 2016-17. The amount recorded in this division was due to an adjusting payroll entry that was
not transferred to the new division, resulting in a credit in the old division.
2017-11-29 Item 10B 15 of 58
ATTACHMENT 2a
Page 7 of 13
General Government- continued
Economic Development,Attachment 2, line 19 $11,500 10.6% Below Budget
There was a delay in billing by San Diego Botanical Gardens for membership fees, and the City did not incur
any printing costs, resulting in a savings of $5,500 in contracts/services. Expenditures were $6,000 lower
than anticipated due to savings in materials/supplies..
Human Resources, Attachment 2, line 20 $83,134 9.9% Below Budget
There was a favorable variance of $50,387 in the personnel category due to the partial vacancy of the
Human Resource Manager position for one month and under filling the budgeted Human Resources
Technician and Supervisor positions. Expenditures in the materials/supplies category were under budget by
$941 at year end. Savings in the contracts/services category amounted to $31,807. This was primarily due
to the employee education reimbursement program being underutilized and lower than anticipated
expenditures on training.
Information Technology(IT),Attachment 2, line 21 $2,673 <1% Below Budget
The IT division finished the fiscal year with a slight savings in contract costs and computer hardware and
software purchases.
IT—Geographic Information Systems,Attachment 2, line 22 $74,299 11% Below Budget
There was a favorable variance in the personnel category of $70,392 resulting from the appointment of the
IT Supervisor assigned to this division to Interim IT Department Manager and the appointment of the IT
Project Manager to Interim IT Supervisor, which left the IT Project Manager position unfilled for six months.
Savings of $348 in materials/supplies was due to fewer plotter supplies ordered during the fiscal year and
savings in contracts/services of $3,560 was the result of reduced software maintenance and training
expenditures.
City Clerk Administration,Attachment 2, line 23 $26,755 4.6% Below Budget
This division was under budget$20,291 in personnel costs due to a vacant Program Assistant position during
a portion of the fiscal year. There were savings of$4,535 in contracts/services due to expenditures not made
on training, conferences and professional development due to a vacancy, limited staffing and scheduling
constraints. The materials/supplies category had a savings of $1,929 resulting primarily from file folders
ordered in the fourth quarter but not invoiced until FY 2017-18 and other office supplies not purchased.
City Clerk Elections,Attachment 2, line 24 $57,113 23.7% Below Budget
A refund was received from the San Diego County Registrar of Voters in the amount of$56,373 for the
overall costs of placing Measure T on the November 2016 ballot, after a final accounting of actual costs.
2017-11-29 Item 10B 16 of 58
ATTACHMENT 2a
Page 8 of 13
General Government - continued
Finance,Attachment 2, line 25 $90,286 4.8% Below Budget
A favorable variance of$77,164 in the personnel category was the result of lower than anticipated salary and
benefit expenditures due to a vacant Finance Manager and Finance Analyst positions in the fourth quarter. A
net savings of$7,737 in contracts/services is from savings in training/travel expenses (due to vacancies) and
credit card and banking fees. The materials/supplies category also experienced savings of $435 resulting
from lower than anticipated expenditures for books and subscriptions.
Central Purchases/Services, Attachment 2, line 26 $22,423 14.6% Below Budget
The contracts/services category experienced a savings of$13,259 due to a reduction in telephone expenses
from a new cooperative agreement and audit of services, printing expenses and office equipment repair and
maintenance costs. A savings in the materials/supplies category of$8,244 is the result of decreased postage
costs and reduced spending on citywide office supplies, furniture and small office equipment this fiscal year.
Non-Departmental,Attachment 2, line 27 $24,109 1% Above Budget
This division was created to appropriate funds for those activities beneficial on a citywide basis and not
directly chargeable to any one department or division, such as the General Fund's share of the Internal
Cost Allocation. Amortization expense is a non-cash item that is recorded and expensed within this
division, but not budgeted. Subsequently, expenditures exceed the budget for FY 2016-17. The total
amount recorded for amortization was$332,518.
On July 15, 2015, the City Council adopted Resolutions 2015-08 and 2015-09 authorizing the execution
of a MOU with SEIU employees and approving salary and benefit changes for unrepresented employees.
This appropriation occurred after the operating budget was adopted on June 10, 2015 and was budgeted
in this division to cover any shortfalls in Department's personnel expenditures due to salary and benefit
increases associated with the changes. No departments required an adjustment, since most experienced
savings due to vacancies. Subsequently, there were savings of $277,520. Property tax administrative
fees paid to the County were$28,133 less than originally projected.
Planning & Building
Planning and Building, Attachment 2, line 37 $845,484 15.3% Below Budget
The Planning and Building Department had an overall favorable variance of $483,424 in the personnel
category mostly due to staffing vacancies in the Customer Service, Management Services, Advanced
Planning and Code Enforcement divisions. Vacancies have included a permanent Director, Deputy Director,
Senior Planner and Code Enforcement Manager. Additionally, a Program Assistant and Code Enforcement
Officer were on extended leaves.
Contracts/services showed a combined savings of $356,704. Of this overall budget savings, $187,363 is
attributed to a reduction in fees paid due to fewer building inspections provided by the City's contractor, Esgil.
The remaining budget savings are due to:
• Fewer applicant incentives requested and issued for the discretionary Green Building Incentive
Program;
• Lower than anticipated expenditures on professional contracts for the Interim Director and contract
planning services provided by Civic Solutions;
• Lower than anticipated expenditures for scanning plans and large documents due to a longer vendor
turn-around time;
• Reduction in the number of legal ads this fiscal year;
• Costs for the Opening Doors pilot program that were lower because down payment assistance was
not fully expended;
• Reduced demand for the Graffiti Removal, Private Property Cleanup Assistance and Stewardship
programs;
• Reduction in attendance for training and professional conferences due to staff vacancies.
2017-11-29 Item 10B 17 of 58
ATTACHMENT 2a
Page 9 of 13
Planning & Building - continued
Materials/supplies came in $5,356 lower than anticipated due to reduced fuel costs and competitive pricing
on computer hardware (specifically iPads for conducting field inspections, being integral in the transition to
BlueBeam and EnerGov), software and applications specific to the Department's needs.
A reorganization was approved by the City Council (Resolution 2017-25) that merged the Planning and
Building Department and the Engineering Services, Traffic Engineering and Storm Water
Man agem ent/l nspection divisions of the Public Works Department into the newly created Development
Services Department. The FY 2017-18 operating budget reflects these changes.
Public Safety
Public Safety/Law Enforcement, Attachment 2, line 38 $177,668 1.3% Below Budget
The timing between receiving contract estimates from the Sherriff's department and budgeting for the Law
Enforcement contract resulted in a favorable variance of $93,900. Additionally, $44,600 was received in
towing/impound fee credits and $29,300 was received from an unanticipated State Law Enforcement
Grant, resulting in General Fund savings.
Public Safety/Fire and Marine Safety,Attachment 2, line 45 $576,894 3.9% Below Budget
The Fire and Marine Safety Services Department includes Fire Administration, Fire Operations, Fire
Prevention, Disaster Preparedness, Marine Safety and Junior Lifeguard Program divisions. The Department
was under budget by$495,576 in the personnel category primarily due to various vacancies in the divisions
as a result of retirements and promotions, which resulted in savings in salaries, flexible benefits plan
spending and holiday and vacation pay buyouts. Of the net total savings in personnel category, $403,891
originated in the Fire Operations division and was the result of a vacant Battalion Chief position in the first
and second quarters and two Firefighter positions for three months.
The contracts/services category was $10,366 over budget due to higher than anticipated call volume, which
resulted in a slightly higher cost share for emergency dispatch services provided by North County Dispatch
JPA (NCDJPA). Additionally, NCDJPA staff provided support for a regional mapping project under a
separate cost sharing agreement.
Materials/supplies finished the year $58,501 under budget primarily due to savings in fuel costs from lower
than anticipated prices and reduced expenditures on fire station and lifeguard supplies and furniture, in
addition to uniforms. Expenditures for fuel were$28,471 less than projected across all divisions.
Expenditures for capital outlay were $33,179 under budget due to a delay in receiving a Marine Safety
division All-Terrain Vehicle (ATV), which was appropriated in the FY 2016-17 budget and ordered in April
2017, but not outfitted and delivered until after June 30, 2017 and is classified as a prepaid expense. Staff
will return to Council with a request for a budget amendment to complete this purchase as part of the first
quarter update of the FY 2017-18 operating budget.
2017-11-29 Item 10B 18 of 58
ATTACHMENT 2a
Page 10 of 13
Public Works Attachment 2, line 58 $615,717 6.8% Below Budget
Public Works
The Administration division of Public Works had a net savings of $57,110 (26% below budget) which was
due to benefit savings in the personnel category of $12,000 resulting from a contract Interim Director
filling a Department Director vacancy, and savings of $42,217 in contracts/services primarily due to lower
than anticipated maintenance costs for Pacific View, and reduced travel and training expenditures. A
slight savings of$2,893 in materials/supplies is due to lower spending on fuel and office supplies.
Overall expenditures for the Street Maintenance division were $75,802 lower than anticipated (3.7%
below budget). Personnel expenditures were over budget by $17,297 due to higher than expected
overtime costs incurred responding to three separate winter storm events. Staff submitted a claim to the
Federal Emergency Management Agency (FEMA) and California Office of Emergency Services (OES) for
all eligible expenditures made during the time periods when federal and state disaster declarations were
in effect and is anticipating reimbursement in FY 2017-18. Contracts/services was $39,998 under budget
which was the result of a lower number of requests for Underground Service Alerts, a delay in work
performed while awaiting approval of a new contract for asphalt sealing and a remaining balance for the
Ficus Tree Program (which was 75% completed at year-end, but is budgeted in FY 2017-18).
Materials/supplies was $8,953 under budget due to lower expenditures on repair and maintenance
supplies, which was the result of crews not meeting established annual maintenance goals due to the
unusually wet winter. Lastly, the capital assets category was $44,147 under budget due to a delay in
receiving a new storm water pump, which was appropriated in the FY 2016-17 budget and ordered in June
2017, but not delivered until after June 30, 2017 and is classified as a prepaid expense. Staff will return to
Council with a request for a budget amendment to complete this purchase as part of the first quarter update
of the FY 2017-18 operating budget.
The Facilities Maintenance division is responsible for maintaining the Civic Center, all Fire Stations and
Lifeguard facilities, the Library and the Public Works yard. The division ended the year under budget by a
net total of $16,829, (less than 1% below budget) primarily due to savings on utilities and the security
monitoring contract. Of this amount, savings on utilities (gas, electric and water) at the Civic Center
totaled to $11,200.
The Stormwater Maintenance division is responsible for the maintenance of the City's storm drain
conveyance system to ensure compliance with the National Pollutant Discharge Elimination System
(NPDES) permit. The division finished the fiscal year $47,007 under budget. The positive variance is
primarily due to $33,828 unspent in the contracts/services category as a result of a delay in work
performed while awaiting approval of a new contract for asphalt sealing and repair and savings from a
retrofit made to the U.V. Station, which resulted in no maintenance expenditures this fiscal year.
Additionally, the materials/supplies category realized a savings of $10,126 from lower than anticipated
expenditures on fuel, which was the result of lower than anticipated prices.
Stormwater Flood Control division had a favorable variance of $71,622. The savings was realized
primarily in the contracts/services category. While expenditures in the personnel category exceeded the
budget by $3,121 due to overtime costs responding to winter storm events, contracts/services had a
favorable variance of $74,607 primarily due to no expense for maintenance of the La Costa Basin, as
environmental permits for the project are on hold, and for license agreement fees that were scheduled to
paid to North County Transit District in FY 2016-17 but the agreement was not executed until FY 2017-18.
Public Works— Engineering Attachment 2, lines 54-57
Engineering services include the General Engineering, Traffic Engineering, Environmental Coordination
and Storm Water Management divisions. Overall, Engineering services was under budget by $347,347.
A favorable variance of $79,009 in personnel savings was mostly due to vacancies (permanent Public
Works Director and Deputy City Engineer), reorganization and retirements.
Contracts/services was under budget $244,233 due to lower than anticipated expenditures for contract
engineering services resulting from more design contracts being charged against projects rather than the
operating budget for General Engineering. As part of the Council-approved Work Plan, staff is utilizing
2017-11-29 Item 10B 19 of 58
ATTACHMENT 2a
Page 11 of 13
contractual services to backfill for staff working on work plan projects. Additional savings were the result
of fewer traffic counts being required this fiscal year, Redflex (the City's red light camera provider) not
requesting a Consumer Price Index (CPI) increase and the cost of contract stormwater inspection
services coming in lower than anticipated.
The materials/supplies category was under budget by $24,105, primarily in the General Engineering
division. $15,000 was included in the budget for the purchase of bike corrals for installation at various
locations in Leucadia. The bike corrals were ordered in FY 2017-17, but were not delivered until FY
2017-18. Staff will be requesting a budget adjustment for the expenditure as part of the first quarter
review of the FY 2017-18 operating budget. The divisions also experienced savings on fuel purchases.
Effective FY 2017-18, the operating budgets for the Engineering Services, Traffic Engineering and
Stormwater Management/Inspection divisions were moved to the new Development Services Department as
a result of a reorganization approved by Council (Resolution 2017-25). A portion of the Environmental
Coordination division operating budget was moved to the City Manager's office.
Parks, Recreation and Cultural Arts Attachment 2, line 70 $605,711 9.8% Below Budget
The Parks, Recreation and Cultural Arts Department had a favorable variance of$605,710 for the fiscal
year. Personnel costs were under budget by$179,896 due to vacancies and savings from filling vacant
positions at lower steps than originally budgeted.
Overall, expenditures in the contracts/services category were under budget$316,694 across all divisions.
Of this amount, savings on utilities expenditures at City parks, beach facilities and the Community Center
totaled $156,919. The remaining budget savings are due to:
• Expenditures not made for beach access structural audits, which will be performed in FY 2017-
18;
• Lower than anticipated expenditures on rental equipment for special events;
• Playground improvements deferred to FY 2017-18;
• Routine trail maintenance delayed due to winter storms since vehicle and equipment access was
unavailable in certain trail locations until mid-April;
• Lower than anticipated expenditures on instructor contracts for recreation programs;
• Savings in training and travel costs due to vacancies.
Savings in the materials/supplies category amounted to $109,121. Of this amount, $41,059 in savings
was due to lower than anticipated expenditures for furnishings at the Community Center. Additionally,
there were savings resulting from a reduction in the amount of recreation program supplies needed and
fewer maintenance supplies required for parks and trails.
2017-11-29 Item 10B 20 of 58
ATTACHMENT 2a
Page 12 of 13
SUMMARY OF TRANSFERS TO AND FROM THE GENERAL FUND
(Attachment 2, lines 72-74)
Amended Increase/
Budget Actual (Decrease)
Transfers In to General Fund 2,088,075 2,317,534 $ 229,459
HUTA Gas Tax - Fund 201 1,085,652 965,538 (120,114)
Community Facilities Fee - Fund 237 45,680 22,044 (23,636)
Fire Mitigation Fee - Fund 238 43,028 53,020 9,992
Capital Projects - Funds 401/402 913,715 1,276,932 363,217
Transfers Out of General Fund 22,222,546 22,118,551 $ 103,995
Senior Nutrition Grant - Fund 221 (1) 54,389 38,221 16,168
CDBG -Admin - Fund 222 32,792 23,874 8,918
HOME -Admin - Fund 227 4,980 4,506 474
Community Grant - Fund 229 75,000 75,000 -
Wiro Park M.I.D.- Fund 294 8,400 8,400
Encinitas Lighting and Landscape District - Fund 295 - 18,944 (18,944)
Section 8 Housing -Admin - Fund 551 56,361 - 56,361
Pacific Pines - Admin - Fund 561 13,661 - 13,661
Self Insurance - Fund 601 988,006 988,006 -
Vehicle/Machinery/Apparatus Replacement- Funds 622-624 503,000 503,000
General Fund to Debt Service Funds 301-302 4,250,552 4,261,416 (10,864)
General Fund to Capital Improvement - Funds 401-402 15,235,405 15,235,405
Facilities Capital Maintenance - Fund 403 1,000,000 1,000,000 -
Net Increase / (Decrease)to General Fund Balance 333,454
(1)Only actual amount of subsidy needed to fund the program was transferred.
Transfers In
Overall, the net total transfers into the General Fund were $229,459 higher than anticipated. The Highway
Users Tax Account (State Gasoline Tax Fund 201) transfer was estimated at $1,085,652, but the actual
transfer to the General Fund to support street maintenance activities was $965,538 due to lower than
anticipated tax collected by the State. The$22,044 transfer of Community Facilities Fee revenue (Fund 237)
was $23,636 lower than expected. The revenue estimate for this fund was not adjusted during the FY 2016-
17 budget revise to reflect the latest development projections. The estimated Fire Mitigation Fee (Fund 238)
transfer amount of $43,028 was increased to $53,020, $9,992 higher than expected due to higher than
anticipated revenue from fees collected from new development. Revenue from Funds 237 and 238 is
transferred out to the General Fund and specifically earmarked for debt service payments on library and fire
station bond financing.
$1,276,932 was returned to the General Fund from closed or completed capital projects, reimbursements and
adjustments to capital or work project budgets, all of which were $363,217 more than anticipated. The
majority of the carryover is from $642,253 returned from the Encinitas Community Park project (CP13A),
$169,688 from the Leo Mullen Sports Park artificial turf rebate and $193,529 in reimbursements from local
utility districts for replacement of manholes and sewer cleanouts that were done on last years' overlay
program.
Transfers Out
The Transfers Out of the General Fund category was $103,995 under budget, mostly due to lower than
anticipated matching shares or subsidies for the Senior Nutrition Grant program (Fund 221), Community
2017-11-29 Item 10B 21 of 58
ATTACHMENT 2a
Page 13 of 13
Development Block Grant (Fund 222) and Section 8 Administration (Fund 551). The negative variance for
the Encinitas Lighting and Landscape District Fund 295 was due to an unbudgeted transfer out that was
required to correct San Diegiuito Water District meter fees that should have been paid from the General Fund
but were instead paid from Fund 295.
2017-11-29 Item 10B 22 of 58
ATTACHMENT
FY 2016-17 Comparison of Budget vs.Actuals-Operating Revenues and Operating Expenditures,All Funds
(Column 1) (2) (3) (4) (6) (6) (7) (8) (9) (10) (8) (9) (10) (12)
Operating Revenues Operating Expenditures Transfers In Transfers Out Net
FY 2016-17 FY 2016-17 Over FY 2016-17 FY2016-17 Over FY 2016-17 FY 2016-17 Over FY 2016-17 FY 2016-17 Over Surplus
FUND NAME Fund Approved Actual (Under) Approved Actual (Under) Approved Actual (Under) Approved Actual (Under) (Deficit)
GENERALFUNDS
General Fund 101 68,565,612 69,421,863 856,251 60,243,602 56,815,575 (3,428,027) 2,088,075 2,317,534 229,459 34,172,938 34,068,943 (103,995) 4,617,732
INFRASTRUCTURE FUNDS
State Gasoline Taxes 201 1,321,810 1,201,696 (120,114) - - - - - - 1,321,810 1,201,696 (120,114) 0
State Capital Grams 203 594,500 986,498 391,998 - - - - - - 594,500 594,500 - 391,998
Transnet Program(Prop A Sales Tax) 211 5,337,000 1,683,929 (3,653,071) - - - 69,935 69,935 - 5,137,000 5,137,000 - (3,653,071)
Coastal Zone Management Fund 212 401,550 447,221 45,671 226,547 221,465 (5,082) - - - 305,000 305,000 - 50,753
Federal Capital Grants 223 1,566,200 583,886 (982,314) - - - 84,840 84,840 - 1,566,200 1,566,200 - (982,314)
TOTAL INFRASTRUCTURE FUNDS 9,221,060 4,903,230 (4,317,830) 226,547 221,465 (5,082) 154,775 154,775 8,924,510 8,804,396 (120,114) (4,192,633.63)
GRANT FUNDS
State Law Enforcement Grant 202 100,000 129,324 29,324 100,000 129,324 29,324 - - - - - -
Government Education Access 213 404,601 406,518 1,917 191,609 143,787 (47,822) - - - 336,570 336,570 - 49,740
Solid Waste,Recycling&HHW 214 523,444 557,639 34,195 508,904 445,438 (63,466) - - - 157,189 157,189 - 97,661
Asset Forfeiture 215 533 - (533) 10,197 197 (10,000) - - - - - - 9,467
Sr Nutrition Grant 221 83,000 81,211 (1,789) 130,293 119,432 (10,861) 54,389 38,221 (16,168) - - - (7,096)
Comm Devel Dlock Gram(CDDG) 222 504,633 370,642 (133,991) 341,425 302,634 (38,791) 32,792 23,874 (8,918) 196,000 196,000 - (104,118)
Home Entitlement Program 227 - 11 11 4,980 4,517 (463) 4,980 4,506 (474) - - - 0
Federal Law Enforcement Gram 228 10,000 10,164 164 10,000 10,164 164 - - - - - - -
Restricted Donations&Contributions 229 111,000 102,058 (8,942) 252,223 148,775 (103,448) 75,000 75,000 - - - - 94,506
CSA-17 Benefit 230 80,000 80,653 653 119,163 85,606 (33,557) 0 0 - - - - 34,210
TOTAL GRANT FUNDS 1,817,211 1,738,220 (78,991) 1,668,794 1,389,874 (278,920) 167,161 141,601 (25,560) 689,759 689,759 174,369.51
DEVELOPMENT IMPACT FUNDS
Park Development Fees 231 151,460 159,491 8,031 - - - - - - 857,940 857, 58,
940 - 8,031
Park Acquisition Fees 232 203,119 261,585 58,466 - - - - - - 1,650,000 1,650,000 - 466
Traffic Mitigation Fees 233 230,145 232,644 2,499 - - - - - - 425,000 425,000 - 2,499
RTCIP(Regional Arterial System)Fee 234 158,702 101,347 (57,355) - - - - - - - - - (57,355)
Open Space Acquisition Fees 235 34,049 17,879 (16,170) - - - - - - - - - (16,170)
Recreational Trails Fees 236 6,531 6,625 94 - - - - - - - - - 94
Community Facilities Fees 237 45,680 22,044 (23,636) - - - - - - 45,680 22,044 (23,636) 0
Fire Mitigation Fees 238 43,028 53,020 9,992 - - - - - - 43,028 53,020 9,992 0
Flood Control Mitigation Fees 239 51,139 71,193 20,054 - - - - - - 315,239 315,239 - 20,054
In Lieu Fees Curb Gutter Sidewalks 251 24 74 50 - - - - - - - - - 50
In Lieu Fees Underground Utilities 252 1,885 3,901 2,016 - - - - - - - - - 2,016
In Lieu Fees Affordable Housing 253 2,000 41,962 39,962 - - - - - - - - - 39,962
TOTAL DEVELOPMENT IMPACT FUNDS 927,762 971,767 44,005 3,336,887 3,323,243 (13,644) 57,649
MUNICIPAL IMPROVEMENT DISTRICTS
Villanitas Road M.I.D. 291 11,760 15,401 3,641 21,607 19,828 (1,779) - - - - - - 5,420
Cerro Street M.I.D. 292 40,700 52,026 11,326 36,848 31,521 (5,327) - - - - - - 16,653
Village Park M.I.D. 293 33,010 33,453 443 47,182 40,056 (7,126) - - - - - - 7,569
Wire Park M.I.D. 294 11,010 11,035 25 19,885 15,868 (4,017) 8,400 8,400 - - - - 4,042
Encinitas Lighting Landscape District 295 1,231,550 1,448,684 217,134 1,397,232 1,135,796 (261,436) - 18,944 18,944 138,250 138,250 - 497,514
Encinitas Ranch Lighting Landscape 297 622,620 607,459 (15,161) 573,237 522,648 (50,589) - - - 74,250 74,250 - 35,428
TOTAL MUNICIPAL IMPROVEMENT DISTRICT FUNDS 1,950,650 2,168,058 217,408 2,095,991 1,765,718 (330,274) 8,400 27,344 18,944 212,500 212,500 566,626
DEBT SERVICE FUNDS
Debt Service Fund 301 150 1,035 885 480,918 480,477 (441) 480,768 488,109 7,341 - - - 8,666
Encinitas Public Finance Authority 302 37,240 13,342,899 13,305,659 4,414,236 19,176,623 14,762,387 3,769,784 3,773,307 3,523 - - - (1,453,205)
TOTAL DEBT SERVICE FUNDS 37,390 13,343,934 13,306,544 4,895,154 19,657,100 14,761,946 4,250,552 4,261,416 10,864 (1,444,539)
CAPITAL IMPROVEMENT FUNDS
Capital Improvements Project Fund 401 - 363,217 363,217 22,413,352 12,978,701 (9,434,651) 22,413,352 12,978,701 (9,434,651) 1,258,146 1,621,363 363,217 (0)
Capital Improvements Project Fund(New) 402 4,654,160 4,654,160 - 4,654,160 885,129 (3,769,031) 4,654,160 4,654,160 - - - - 3,769,031
Facility Capital Maintenance Fund 403 - - - 2,024,778 179,208 (1,845,570) 1,005,285 1,005,285 - - - - 1,845,570
TOTAL CAPITAL IMPROVEMENT FUNDS 4,654,160 5,017,377 363,217 29,092,290 14,043,038 (15,049,252) 28,072,797 18,638,146 (9,434,651) 1,258,146 1,621,363 363,217 5,614,601
2017-11-29 Item 10B 23 of 58
ATTACHMENT
FY 2016-17 Comparison of Budget vs.Actuals-Operating Revenues and Operating Expenditures,All Funds
(Column 1) (2) (3) (4) (6) (6) (7) (8) (9) (10) (8) (9) (10) (12)
Operating Revenues Operating Expenditures Transfers In Transfers Out Net
FY 2016-17 FY 2016-17 Over FY 2016-17 FY2016-17 Over FY 2016-17 FY 2016-17 Over FY 2016-17 FY 2016-17 Over Surplus
FUND NAME Fund Approved Actual (Under) Approved Actual (Under) Approved Actual (Under) Approved Actual (Under) (Deficit)
CARDIFF SANITATION DISTRICT FUNDS
Operations 511 4,953,152 4,969,215 16,063 3,592,338 3,374,326 (218,012) - 2,414,631 2,414,631 1,629,784 1,510,681 (119,103) 2,767,809
Capital Replacement 512 - - - 11,724,523 492,707 (11,231,816) 1,629,784 1,510,681 (119,103) - 2,414,631 2,414,631 8,698,082
Capital Expansion 513 51,255 177,454 126,199 - - - - - - - - - 126,199
TOTAL CSD FUNDS 5,004,407 5,146,669 142,262 15,316,861 3,867,033 (11,449,828) 1,629,784 3,925,312 2,295,528 1,629,784 3,925,312 2,295,528 11,592,090
ENCINITAS SANITARY DIVISION FUNDS
Operations 521 2,727,121 2,881,250 154,129 1,562,793 2,077,441 514,648 - 648,093 648,093 1,427,152 1,612,792 185,640 101,934
Capital Replacement 522 - - 3,231,326 40,327 (3,190,999) 1,427,152 1,612,792 185,640 - 648,093 648,093 2,728,546
Capital Expansion 523 72,360 94,899 22,539 - - - - - - - - - 22,539
TOTAL ESD FUNDS 2,799,481 2,976,149 176,668 4,794,119 2,117,768 (2,676,351) 1,427,152 2,260,885 833,733 1,427,152 2,260,885 833,733 2,853,019
OTHER PROPRIETARY FUNDS
Section 8 Housing-Admin 551 220,200 214,141 (6,059) 277,222 237,242 (39,980) 56,361 - (56,361) - - - (22,440)
Section 8 Housing-HAP 552 971,266 991,556 20,290 999,300 996,805 (2,496) - - - - - - 22,786
Pacific Pines Affordable Housing 561 230,342 223,441 (6,901) 228,916 237,515 8,599 13,661 (13,661) - - - (29,161)
TOTAL OTHER PROPRIETARY FUNDS 1,421,808 1,429,138 7,330 1,505,438 1,471,562 33,877 70,022 70,022 28,816
INTERNAL SERVICE FUNDS
Self Insurance 601 1,157,187 2,536,100 1,378,913 2,165,193 1,944,144 (221,049) 988,006 988,006 - - - - 1,599,961
Wastewater Support 611 1,046,827 854,074 (192,753) 933,827 741,074 (192,753) - - - 113,000 113,000 - 0
Fleet Maintenance 621 597,169 595,459 (1,710) 597,169 595,459 (1,710) - - - - - - 0
Vehicle Replacement 622 10,000 34,963 24,963 300,000 144,102 (155,898) 113,000 113,000 - - - - 180,861
Mach Equipment Replacement 623 70,000 (70,000) 435,000 125,400 (309,600) 125,000 125,000 - - - - 239,600
Fire Apparatus Replacement 624 630,000 629,851 (149) 1,105,356 953,435 (151,921) 378,000 378,000 - - - - 151,772
TOTAL INTERNAL SERVICE FUNDS 3,511,183 4,650,447 1,139,264 5,536,545 4,503,614 (1,032,931) 1,604,006 1,604,006 113,000 113,000 2,172,194
TOTAL ALL FUNDS 99,910,724 111,766,853 11,856,129 125,375,341 105,852,747 (19,522,594) 39,472,724 33,331,019 (6,141,705) 51,764,676 55,019,402 3,254,726 21,982,292
2017-11-29 Item 10B 24 of 58
ATTACHMENT 3a
Page 1 of 15
Explanation of Variances Between Budgeted & Actual Fund Balance-
Other City Governmental Funds
(Refer to Attachment 3)
Infrastructure Funds
Description Budget Actual Carryover/(Deficit)
Gas Tax- Fund 201 0
Revenues 1,321,810 1,201,696 (120,114)
Expenditures - - -
Transfers Out - Operating 1,085,652 965,538 120,114
Transfers Out - Capital 236,158 236,158 -
The City receives gas tax revenue from the State of California which is restricted to maintenance of
and operations related to City streets. A portion of the revenue received is used to offset costs
incurred by the Streets Maintenance Division of Public Works. The rest of the revenue is used to
fund street overlay projects. The State Department of Finance provides cities with revenue
projections. The City was allocated less revenue than anticipated due to lower than expected gas
tax revenue collected by the State.
Description Budget Actual Carryover/(Deficit)
State Capital Grant- Fund 203 391,998
Revenues 594,500 986,498 391,998
Expenditures - - -
Transfers Out - Capital 594,500 594,500
This fund reflects reimbursements received from various granting agencies for actual expenditures
incurred for eligible activities. The City received a $500,000 reimbursement for a grant from the
County Department of Environmental Health Vector Control that was budgeted in the prior fiscal
year but received in FY 2016-17. Grant reimbursements budgeted in this fund include Hazard
Mitigation and Vector Control Grants for the El Camino Real Channel Storm Drain
Repairs/Improvements project and reimbursements from the California Coastal Conservancy for the
Cardiff Living Shoreline Project.
Description Budget Actual Carryover/(Deficit)
TransNet Program (Prop A)- Fund 211 (3,653,071)
Revenues 5,337,000 1,683,929 (3,653,071)
Expenditures - - -
Transfers In - Capital 69,935 69,935
Transfers Out - Capital 5,137,000 5,137,000
The revenue in this fund is based on the actual draw down requests from SANDAG from the City to
cover CIP projects as expenditures are incurred.
2017-11-29 Item 10B 25 of 58
ATTACHMENT 3a
Page 2 of 15
Explanation of Variances Between Budgeted & Actual Fund Balance-
Other City Governmental Funds
(Refer to Attachment 3)
Infrastructure Funds (Continued)
Description Budget Actual Carryover/(Deficit)
Coastal Zone Management- Fund 212 50,753
Revenues 401,550 447,221 45,671
Expenditures 226,547 221,465 5,082
Transfers Out - Capital 305,000 305,000 -
This fund was established in 1998 when the Transient Occupancy Tax (TOT) was increased an
additional two percent to be used for beach sand replenishment and stabilization programs.
Revenues exceeded projections due to a slightly higher hotel occupancy rate and audit of short
term vacation rentals that resulted in additional units enrolled in the program and TOT collected for
these rentals.
Year end savings in expenditures are mainly due to lower than anticipated expenditures on training
and professional conferences.
Description Budget Actual Carryover/(Deficit)
Federal Capital Grant- Fund 223 (982,314)
Revenues 1,566,200 583,886 (982,314)
Expenditures - - -
Transfers In - Capital 84,840 84,840 -
Transfers Out - Capital 1,566,200 1,566,200
This fund records reimbursements from various granting agencies for actual expenditures incurred.
Because expenditures for some grant funded projects did not occur this fiscal year, the City did not
request reimbursements that were originally budgeted. As a result, revenues in this fund were
under-budget for the fiscal year. Grant funded projects include Traffic Signal Modifications
(CS02G), Birmingham Drive Complete Streets (CS17B), Highway 101 Pedestrian Undercrossing
(CS17E) and Streetlight Conversion (CS17H) projects. Revenues were received from the FHWA
Emergency Grant (CX11 F) and State Transportation Grant projects (CS14E&F).
Grant Funds
Description Budget Actual Carryover/(Deficit)
State Law Enforcement Grant - Fund 202 (0)
Revenues 100,000 129,324 29,324
Expenditures 100,000 129,324 (29,324)
The State Law Enforcement (SLEF) Grant program appropriates funds for local jurisdictions to
supplement law enforcement services. This is an annual block grant and the funds can be used to
offset additional law enforcement costs and relieve the general fund.
Actual grant award amounts were higher than anticipated. On behalf of the region, the County
received two allocations for the Enhancing Law Enforcement Activities Growth Special Account,
along within the SLEF program. The $29,324 in additional SLEF revenue to Encinitas resulted from
a periodic state audit and revenue reconciliation. These State funds are used to fund a portion of a
law enforcement deputy.
2017-11-29 Item 10B 26 of 58
ATTACHMENT 3a
Page 3 of 15
Explanation of Variances Between Budgeted & Actual Fund Balance-
Other City Governmental Funds
(Refer to Attachment 3)
Grant Funds (Continued)
Description Budget Actual Carryover/(Deficit)
Government/Education Access- Fund 213 49,740
Revenues 404,601 406,518 1,917
Expenditures 191,609 143,787 47,822
Transfers Out - Capital 336,570 336,570 -
The carryover in this fund is almost entirely due to expenditure savings of $47,822 that are the
result of having the video production crew broadcast fewer meetings than originally projected when
the two year budget was prepared. There were also reduced expenditures on hardware
maintenance contracts and savings of $5,124 from fewer purchases made for hardware and
software than anticipated.
Description Budget Actual Carryover/(Deficit)
Solid Waste Recycling - Fund 214 97,661
Revenues 523,444 557,639 34,195
Expenditures 508,904 445,438 63,466
Transfers Out - Operating -
Transfers Out - Capital -
Revenues were higher than projected due to a larger than expected payment from the CalRecycle
program for bottle recycling and higher EDCO recycling revenue resulting from an improved
recycling market, following a decline in prices for recycling commodities from 2012 through 2015.
The recycling revenue the City receives is a percentage of EDCO's sales of recyclable materials
(5% of their recycling revenues). Also, the payment received from the Regional Solid Waste
Association (RSWA) Environmental Enhancement program was higher than anticipated.
Operating costs in the Solid Waste/Household Hazardous Waste (HHW) fund were lower than
projected primarily due to savings in street sweeping, HHW collection costs, compost bin subsidies
and publishing costs for legal and public notices for rate adjustments.
Description Budget Actual Carryover/(Deficit)
Asset Forfeiture- Fund 215 $9,467
Revenues 533 - (533)
Expenditures 10,197 197 10,000
Asset Forfeitures are resources obtained through legal asset seizures (i.e. cash, property) by law
enforcement officials in Encinitas. Funds are used to acquire additional non-personnel expense
items to aid in law enforcement activities. No revenue was received and a minimal amount of
expenditures resulted in a carryover of$9,467 in FY 2016-17.
2017-11-29 Item 10B 27 of 58
ATTACHMENT 3a
Page 4 of 15
Explanation of Variances Between Budgeted & Actual Fund Balance-
Other City Governmental Funds
(Refer to Attachment 3)
Grant Funds (Continued)
Description Budget Actual Carryover/(Deficit)
Senior Nutrition Grant- Fund 221 (7,096)
Revenues 83,000 81,211 (1,789)
Expenditures 130,293 119,432 10,861
Transfers In - Operating 54,389 38,221 (16,168)
This fund provides revenue and expenditure tracking for the Senior Nutrition Program. The
program is funded through a grant from the County of San Diego, participant donations and a
transfer from the General Fund. Year-end revenue is less than expected due to a decrease in
contributions by program participants. Expenditures were lower than anticipated due to a decrease
in the overall contract cost resulting from a reduction in the overall number of meals served.
Subsequently, the General Fund subsidy (transfer in) for this program was lower than anticipated.
Description Budget Actual Carryover/(Deficit)
CDBG Grant- Fund 222 (104,118)
Revenues 504,633 370,642 (133,991)
Expenditures 341,425 302,634 38,791
Transfers In - Operating 32,792 23,874 (8,918)
Transfers Out - Capital 196,000 196,000 -
Actual revenue was less than projected mostly due to the budget reflecting the running balance of
the entire Residential Rehabilitation Program (Res Rehab). In addition to what has been drawn to
date, expenses were incurred that have not yet been drawn from the Department of Housing and
Urban Development (HUD), including $100,800 worth of Res Rehab costs. The Res Rehab costs
cannot be drawn until the projects have been completed. Outstanding HUD revenue to be collected
totals$100,800.
Expenditures were below budget, which reflects the entire running balance of the Res Rehab
program. There were only five Res Rehab applications processed for the fiscal year (80% of the
total available Res Rehab funds). All remaining Res Rehab funds will be re-budgeted in FY 2017-
18.
Description Budget Actual Carryover/(Deficit)
HOME Grant- Fund 227 0
Revenues - 11 11
Expenditures 4,980 4,517 463
Transfers In - Operating 4,980 4,506 (474)
Transfers Out - Operating - - -
The only revenue now being received in the HOME fund is the General Fund subsidy. This subsidy
will cover the entire amount of salary and benefits charged here, which is 5% of the Housing
Management Analyst overall personnel cost. The slight variance in both revenues and
expenditures is due to the way timecards are handled for Housing division staff, whose time is
expensed to this fund. When vacation and paid leave are taken the cost cannot be expensed to
this division, but to the General Fund instead.
2017-11-29 Item 10B 28 of 58
ATTACHMENT 3a
Page 5 of 15
Explanation of Variances Between Budgeted & Actual Fund Balance-
Other City Governmental Funds
(Refer to Attachment 3)
Grant Funds (Continued)
Description Budget Actual Carryover/(Deficit)
Federal Law Enforcement Grant- Fund 228 -
Revenues 10,000 10,164 164
Expenditures 10,000 10,164 (164)
The Federal Justice Assistance Grant program appropriates funds for local jurisdictions to
supplement law enforcement services. This is an annual block grant and funds are used by the City
service law enforcement radio communications systems.
Description Budget Actual Carryover/(Deficit)
Restricted Donations Grant- Fund 229 94,506
Revenues 111,000 102,058 (8,942)
Expenditures 252,223 148,775 103,448
Transfers In - Operating 75,000 75,000 -
Transfers Out - Capital - -
This fund provides tracking of revenues and expenditures associated with donations received by
the City that are restricted for a specific use. Revenues were under budget mostly due to lower
than anticipated grant related costs and subsequent reimbursements (revenue) from the Mizel
Grant program. Year-end savings resulted from expenditures not yet made for pending Cultural
Arts and Park Maintenance Division projects funded through donations.
Description Budget Actual Carryover/(Deficit)
CSA-17 Benefit Fees- Fund 230 34,210
Revenues 80,000 80,653 653
Expenditures 119,163 85,606 33,557
County Service Area 17 (CSA-17) provides ambulance service in Encinitas and neighboring
communities. Funds are disbursed to the City by the County to provide facilities, equipment,
supplies and personnel necessary to provide Emergency Medical Services and Advanced Life
Support. Expenditures were under budget due to fewer medical supplies and equipment purchased
for lifeguards and paramedics and postponing the purchase of portable radios until FY 2017-18.
2017-11-29 Item 10B 29 of 58
ATTACHMENT 3a
Page 6 of 15
Explanation of Variances Between Budgeted & Actual Fund Balance-
Other City Governmental Funds
(Refer to Attachment 3)
Development Impact Funds
Description Budget Actual Carryover/(Deficit)
Development Impact Funds 57,649
Funds 231 -239; and 251 -253
Revenues 927,762 971,767 44,005
Expenditures - - -
Transfers Out - Operating (1) 88,708 75,064 13,644
Transfers Out - Capital 3,248,179 3,248,179 -
(1) This revenue is transferred out to the General Fund and specifically earmarked for debt service payments on library and
fire station bond financing.
The Planning and Building Department is responsible for oversight of the following funds:
Park Development Fees - Fund 231 $ 151,460 $ 159,491 $ 8,031
Park Acquisition Fees - Fund 232 203,119 261,585 58,466
Open Space Acquisition Fees - Fund 235 34,049 17,879 (16,170)
Recreational Trails Fees - Fund 236 6,531 6,625 94
Community Facilities Fees - Fund 237 45,680 22,044 (23,636)
Affordable Housing - Fund 253 2,000 41,962 39,962
Total $ 442,839 $ 509,587 $ 66,748
The combined revenue budget for these funds is$442,839. The actual revenues received for FY
2016-17 were$509,587, creating a carryover of$66,748. Overall, revenue received from
Development Impact Fees is slightly higher due to more new residential units being developed than
were projected. Funds 235 and 237 have deficits because the budgets were not adjusted during
the FY 2016-17 budget revise to reflect the latest development projections, but the remaining funds
were.
The Engineering Services Division is responsible for oversight of the following funds:
Traffic Mitigation Fees - Fund 233 $ 230,145 $ 232,644 $ 2,499
RTCIP Fee - Fund 234 158,702 101,347 (57,355)
Flood Control Mitigation Fees - Fund 239 51,139 71,193 20,054
Total $ 439,986 $ 405,185 $ (34,801)
The combined revenue budget for these funds is$439,986. The actual revenues received for FY
2016-17 are $405,185, resulting in a slight deficit of$34,801. Revenue collected from Regional
Traffic Mitigation Fees (Fund 234) was lower than projected due to fewer instances where new
construction required these mitigation fees.
2017-11-29 Item 10B 30 of 58
ATTACHMENT 3a
Page 7 of 15
Explanation of Variances Between Budgeted & Actual Fund Balance-
Other City Governmental Funds
(Refer to Attachment 3)
Development Impact Funds (Continued)
The Fire Department is responsible for oversight of the Fire Mitigation Fee Fund (238) below:
Budget Actual Carryover/(Deficit)
Fire Mitigation Fees - Fund 238 $ 43,028 $ 53,020 $ 9,992
Revenues received are more than projected due to additional fees collected from 32 new single
family dwellings and 3 commercial project not in the original projections.
Revenue from In Lieu Fees for underground utilities and curbs, gutters and sidewalks (Funds 251
and 252) exceeded budget projections by$2,066:
Curb/Gutter/Sidewalk- Fund 251 $ 24 $ 74 $ 50
Underground Utilities - Fund 252 1,885 3,901 2,016
Total $ 1,909 $ 3,975 $ 2,066
2017-11-29 Item 10B 31 of 58
ATTACHMENT 3a
Page 8 of 15
Explanation of Variances Between Budgeted & Actual Fund Balance-
Other City Governmental Funds
(Refer to Attachment 3)
Municipal Improvement Districts
Description Budget Actual Carryover/(Deficit)
Maintenance Improvement Districts 33,684
Funds 291 -294
Revenues 96,480 111,915 15,435
Expenditures 125,522 107,274 18,249
Transfers In - Operating (Fund 294) 8,400 8,400 -
The Maintenance Improvement District funds provide tracking of revenues and expenditures
associated with the Villanitas, Cerro Street, Village Park, and Wiro Park assessment districts. Less
than anticipated expenditures on maintenance activities and savings on utilities resulted in an
overall favorable year-end variance among all the funds.
Description Budget Actual Carryover/(Deficit)
Encinitas LLD- Fund 295 497,514
Revenues 1,231,550 1,448,684 217,134
Expenditures 1,397,232 1,135,796 261,436
Transfers In - Operating - 18,944 18,944
Transfers Out - Capital 138,250 138,250 -
The Encinitas Landscape and Lighting District (ELLD) fund provides tracking of revenue and
expenditures associated with the City-wide landscaping and lighting assessment district. The
District's revenue derived from property taxes was higher than anticipated. Also, year-end savings
resulted from lower than anticipated expenditures on maintenance supplies, maintenance and
repair services and savings on electric and water utilities.
Description Budget Actual Carryover/(Deficit)
Encinitas Ranch LLD- Fund 297 35,428
Revenues 622,620 607,459 (15,161)
Expenditures 573,237 522,648 50,589
Transfers Out - Capital 74,250 74,250 -
Encinitas Ranch Landscape and Lighting District (ELLD Zone H) fund provides tracking of revenue
and expenditures associated with the Encinitas Ranch Landscaping and Lighting assessment
district. Revenue collected from benefit assessments and cost recovery for damage caused to
medians and lights was lower than projected.
Expenditures were lower than anticipated due to savings resulting from the fewer repairs needed,
fewer repair and maintenance supplies purchased and lower water usage resulting from the
installation of artificial turf at Leo Mullen Sports Park.
2017-11-29 Item 10B 32 of 58
ATTACHMENT 3a
Page 9 of 15
Explanation of Variances Between Budgeted & Actual Fund Balance-
Other City Governmental Funds
(Refer to Attachment 3)
Debt Service Funds
Description Budget Actual Carryover/(Deficit)
Debt/Encinitas PFA- Fund 301/302 (1,444,539)
Revenues 37,390 13,343,934 13,306,544
Expenditures 4,895,154 19,657,100 (14,761,946)
Transfers In - Debt Service 4,250,552 4,261,416 10,864
The Debt Service Funds are used to record principal and interest payments on city debt. The large
revenue variance from the budget is due to recording the proceeds from the 2017 refunding bonds
issued during the year. Bond refunding accounting requires that the total principal of the bonds
issued be booked as revenue (proceeds from long term debt and other sources and uses).
The large expenditure variance reflects the payoff of the 2010 Lease Revenue Bonds, Series A
(Encinitas Community Park Project) as part of the 2017 refunding and final repayment of the 1997
Refunding Certificates of Participation, which refunded the 1991 Certificates of Participation (which
were used to purchase the Encinitas Civic Center site and pay for its improvements in 1991).
Capital Projects Funds
Description Budget Actual Carryover/(Deficit)
Capital Improvements (Existing) - Fund 401 (0)
Revenues - 363,217 363,217
Expenditures 22,413,352 12,978,701 9,434,651
Transfers In - Capital 22,413,352 12,978,701 (9,434,651)
Transfers Out - Capital 1,258,146 1,621,363 (363,217)
This fund includes existing capital and work projects that are budgeted on a multi-year basis. The
transfer in reflects the monthly equity transfers for FY 2016-17 as well as the remaining carryover
amount at 6/30/17. The actual remaining carryover amount was transferred into the 401 fund from
the various funding sources. This new process was implemented at the end of FY 2015-16 and
moving forward, the actual cash will be transferred into the 401 fund from the funding sources when
projects are budgeted.
Description Budget Actual Carryover/(Deficit)
Capital Improvements (New)- Fund 402 3,769,031
Revenues 4,654,160 4,654,160 -
Expenditures 4,654,160 885,129 3,769,031
Transfers In - Capital 4,654,160 4,654,160 -
Transfers Out - Capital - -
This fund includes new capital and work projects that are budgeted on a multi-year basis. The
transfer in reflects the monthly equity transfers for FY 2016-17 as well as the remaining carryover
amount at 6/30/17. The actual remaining carryover amount was transferred into the 401 fund from
the various funding sources. This new process was implemented at the end of FY 2015-16 and
moving forward, the actual cash will be transferred into the 402 fund from the funding sources when
projects are budgeted.
2017-11-29 Item 10B 33 of 58
ATTACHMENT 3a
Page 10 of 15
Explanation of Variances Between Budgeted & Actual Fund Balance-
Other City Governmental Funds
(Refer to Attachment 3)
Description Budget Actual Carryover/(Deficit)
Facilities Capital Maintenance- Fund 403 1,845,570
Revenues - (0) (0)
Expenditures 2,024,778 179,208 1,845,570
Transfers In - Operating 1,000,000 1,000,000 -
Transfers In - Capital 5,285 5,285 -
Transfers Out - Capital - -
The Facilities Capital Maintenance Fund (403) provides funding for city facilities maintenance
through annual transfers from the General Fund. The carryover reflects the carryover amount at 6-
30-17. Expenditures were well below budget due to delays in replacing the Civic Center fire
suppression system, Library Community Room remodel and Community Center painting and
carpeting.
Enterprise Funds
Description Budget Actual Carryover/(Deficit)
Cardiff Sanitary Division - Fund 511 2,767,809
Revenues 4,953,152 4,969,215 16,063
Expenditures 3,592,338 3,374,326 218,012
Transfers In - Capital - 2,414,631 2,414,631
Transfers Out - Capital 1,629,784 1,510,681 119,103
Revenue is higher than projected due to investment earnings that were higher than projected.
Expenditures are lower than anticipated due to savings in pump station maintenance and treatment
costs for San Elijo Joint Powers Authority (SEJPA) and lower internal (administrative) support costs.
Description Budget Actual Carryover/(Deficit)
Cardiff Sanitary Division Capital Replacement- Fund 512 8,698,082
Expenditures 11,724,523 492,707 11,231,816
Transfers In - Capital 1,629,784 1,510,681 (119,103)
Transfers Out - Capital - 2,414,631 (2,414,631)
As a capital replacement fund, the expenditure budget reflects the FY 2015-16 carryover amount
and the FY 2016-17 appropriations. The Transfers Out - Capital amount reflects the actual
expenditures for FY 2016-17 that are transferred to construction in progress in the Cardiff Sanitary
Operating Fund (511) at the end of the year. The Transfer In - Capital amount is the excess
operating fund balance after the target fund balance is met.
Description Budget Actual Carryover/(Deficit)
Cardiff Sanitary Division Capital Expansion - Fund 513 126,199
Revenue 51,255 177,454 126,199
Transfers Out - Capital - - -
Expansion funds are used to finance improvements which expand the capacity of the sewer
collection and treatment system and are derived from connection fees. The primary reason for the
higher amount of revenue received was a significant increase in the number customers converting
from septic, new single family homes constructed (but were not budgeted) and the Caltrans I-5
widening project.
2017-11-29 Item 10B 34 of 58
ATTACHMENT 3a
Page 11 of 15
Explanation of Variances Between Budgeted & Actual Fund Balance-
Other City Governmental Funds
(Refer to Attachment 3)
Enterprise Funds (Continued)
Description Budget Actual Carryover/(Deficit)
Encinitas Sanitary Division - Fund 521 101,934
Revenues 2,727,121 2,881,250 154,129
Expenditures 1,562,793 2,077,441 (514,648)
Transfers In - Capital - 648,093 648,093
Transfers Out - Capital 1,427,152 1,612,792 (185,640)
Revenue from sewer service charges were higher than the projected.
Operating expenses were over budget due to unbudgeted depreciation expense of $828,038, less
savings in maintenance/treatment costs, billing for the Batiquitos Pump Station maintenance not
occurring until FY 2017-18 and lower administrative support costs.
Description Budget Actual Carryover/(Deficit)
Encinitas Sanitary Division Capital Replacement- Fund 522 $2,728,546
Revenues - - $0
Expenditures 3,231,326 40,327 3,190,999
Transfers In - Capital 1,427,152 1,612,792 185,640
Transfers Out - Capital - 648,093 (648,093)
As a capital replacement fund, the expenditure budget reflects the FY 2015-16 carryover and the
FY 2016-17 appropriations and the Transfers Out - Capital reflects the actual expenditures for FY
2016-17 that are transferred to construction in progress in the Encinitas Sanitary Operating Fund
(521) at the end of the year. Transfer In - Capital actuals are the final adjustments at the year end
to transfer the available funds over the target balance in the Operating Fund.
The Transfers Out - Capital total of$648,093 was the result of an end of year capitalization transfer
for all closed capital projects, returning the total amount of closed projects to Fund 521.
Description Budget Actual Carryover/(Deficit)
Encinitas Sanitary Division Capital Expansion - Fund 523 22,539
Revenues 72,360 94,899 22,539
Expenditures - - -
Expansion funds are used to finance improvements which expand the capacity of the sewer
collection and treatment systems and are derived from connection fees. The slight increase in
revenues is due to increased development in the downtown area.
2017-11-29 Item 10B 35 of 58
ATTACHMENT 3a
Page 12 of 15
Explanation of Variances Between Budgeted & Actual Fund Balance-
Other City Governmental Funds
(Refer to Attachment 3)
Other Proprietary Funds
Description Budget Actual Carryover/(Deficit)
Section 8 Housing - Fund 551 (22,440)
Revenues 220,200 214,141 (6,059)
Expenditures 277,222 237,242 39,980
Transfers In - Operating 56,361 - (56,361)
Actual revenue for the year is slightly lower than projected. Included in this section are the Housing
Assistance Payments (HAPs) for the "port-ins". A "port-in" is when an existing Section 8 voucher
holder moves here from another housing authority. When someone ports-in to the City of Encinitas
Housing Authority (EHA), the housing authority from which the person came is required to pay the
City a fee for administering their voucher. Staff estimated 11 port-ins for the year, but only had 10.
Also, no General Fund subsidy was needed this year, resulting in lower revenue than anticipated.
Expenditures are lower than projected due to a savings from consultant expenses for assistance in
updating the Administrative Plan. Debt-Finance expenditures were also less that projected due to
the number of estimated "port-outs" (5) being less than actuals (2). A "port-out" is when an existing
Section 8 voucher holder who lives in Encinitas takes their voucher and moves to another housing
authority. When a voucher holder ports-out to another Housing Authority, the City, in-turn, pays the
other housing authority a fee for them to administer its voucher. The City incurred less of this
administrative expense than predicted due to the number of port-outs being lower.
Description Budget Actual Carryover/(Deficit)
Section 8 Housing HAP- Fund 552 22,786
Revenues 971,266 991,556 20,290
Expenditures 999,300 996,805 2,496
Transfers In - Operating - - -
Transfers Out - Operating - - -
Actual revenue for the year was 2% higher than projected. The City currently provides assistance
to 104 families, but the budget was based on a projected 103 families. Staff projected revenue at
approximately $80,938 per month, but it actually came in higher at $82,629. Staff was able to tap
into HUD-Held Reserve funds to receive additional revenue to be able to assist an additional family.
The overall expenditures for the year were on target. The HAPs for regular Encinitas vouchers
came in slightly higher than anticipated. Staff estimated costs to be around $70,541 per month, but
they came in at $72,913. The HAP costs for the units at Pacific Pines came in slightly lower than
anticipated. Staff projected for 14 units at $9,083 per month, but actually had 14 units at $8,927
per month.
The HAP expenses for port-outs was also low. Staff estimated five port-outs at $3,650 per month.
The City only had two port-outs at $1,634 per month until April, when both port-outs were absorbed
by the City of Oceanside.
2017-11-29 Item 10B 36 of 58
ATTACHMENT 3a
Page 13 of 15
Explanation of Variances Between Budgeted & Actual Fund Balance-
Other City Governmental Funds
(Refer to Attachment 3)
Other Proprietary Funds (Continued)
Description Budget Actual Carryover/(Deficit)
Pacific Pines Affordable Housing - Fund 561 (29,161)
Revenues 230,342 223,441 (6,901)
Expenditures 228,916 237,515 (8,599)
Transfers In - Operating 13,661 - (13,661)
The property rental income is slightly lower for the year. The City had one vacant unit for a short
time in July and an eviction at the end of the fiscal year. The rent for this unit had not been
received for the entire last quarter of the fiscal year. The rental subsidy amount was slightly low for
the year, as well.
Expenditures were lower than anticipated. In March 2016, the City entered into a contractual
agreement with a new property management provider, Hyder & Company. As a result, the City has
seen a reduction in monthly management fees, maintenance costs, and worker's compensation
fees. Additionally, purchases of materials and supplies were lower than projected.
Internal Service Funds
Description Budget Actual Carryover/(Deficit)
Self Insurance Program - Fund 601 1,599,961
Revenues 1,157,187 2,536,100 1,378,913
Expenditures 2,165,193 1,944,144 221,049
Transfers In - Operating 988,006 988,006 -
This fund tracks revenue and expenditures associated with claims, legal defense costs, insurance
procurement, insurance dividends and safety programs. The large variance in revenue is the result
of an insurance refund that was larger than anticipated and increased return premium dividends.
Expenditures were lower than projected due to anticipated claims that were budgeted but not
settled in FY 2016-17 and a reduction in worker's compensation claims.
Description Budget Actual Carryover/(Deficit)
Wastewater Support- Fund 611 -
Revenues 1,046,827 854,074 (192,753)
Expenditures 933,827 741,074 192,753
Transfers In - Operating - - -
Transfers Out - Operating 113,000 113,000
This fund accounts for operational costs related to wastewater collection operations. The
expenditures are allocated to CSD (Fund 511) and ESD (Fund 521). The variance in expenditures
is the result of savings in personnel due to vacancies (Deputy Director and Utility and Maintenance
Field Supervisor in the fourth quarter), new employees paid at lower steps than budgeted, lower
costs for vehicle repairs and savings on fuel purchases. Also, expenditures were not made in FY
2016-17 to replace office carpeting, a gas detector and air compressor.
2017-11-29 Item 10B 37 of 58
ATTACHMENT 3a
Page 14 of 15
Explanation of Variances Between Budgeted & Actual Fund Balance-
Other City Governmental Funds
(Refer to Attachment 3)
Internal Service Funds (Continued)
Description Budget Actual Carryover/(Deficit)
PW Fleet Maintenance- Fund 621 -
Revenues 597,169 595,459 (1,710)
Expenditures 597,169 595,459 1,710
The slight variance in this fund is due to a higher than anticipated expenditure for vacation buyout.
Inter-fund revenues will match actual expenditures made at year-end for this fund, which is the
result of an allocation from the General Fund.
Description Budget Actual Carryover/(Deficit)
PW Fleet Vehicle Replacement- Fund 622 180,861
Revenues 10,000 34,963 24,963
Expenditures 300,000 144,102 155,898
Transfers In - Operating 113,000 113,000 -
The variance in revenues is the result of year-end accounting entries to transfer the value of fixed
assets previously recorded in General Fixed Assets account to this fund.
Expenditures were under budget in this fund, which was the result of purchase orders that were
placed in the fourth quarter for vehicles that will not be delivered and invoiced until FY 2017-18 and
classified as a prepaid expense. Council approved the purchase of four SUVs, one sedan and one
van on 5/31/17.
Description Budget Actual Carryover/(Deficit)
PW Machinery& Equipment Replacement- Fund 623 239,600
Revenues 70,000 - (70,000)
Expenditures 435,000 125,400 309,600
Transfers In - Operating 125,000 125,000 -
The variance in revenues is the result of year end accounting entries that were not made to transfer
the value of fixed assets previously recorded in General Fixed Assets account to this fund, since
the combination jet/vacuum sewer drain cleaning truck that was budgeted was not delivered until
FY 2017-18.
Expenditures were $309,600 under budget in this fund, which was the result of a purchase order
that was placed in the fourth quarter for a combination jet/vacuum sewer drain cleaning truck that
was not delivered and invoiced until FY 2017-18 and classified as a prepaid expense. Council
approved the purchase of the combination jet/vacuum sewer drain cleaning truck on April 19, 2017.
2017-11-29 Item 10B 38 of 58
ATTACHMENT 3a
Page 15 of 15
Explanation of Variances Between Budgeted & Actual Fund Balance-
Other City Governmental Funds
(Refer to Attachment 3)
Internal Service Funds (Continued)
Description Budget Actual Carryover/(Deficit)
PW Fire Apparatus Replacement- Fund 624 151,772
Revenues 630,000 629,851 (149)
Expenditures 1,105,356 953,435 151,921
Transfers In - Operating 378,000 378,000 -
Estimated revenue in this fund consisted entirely of lease proceeds to fund the purchase of a
replacement fire pumper.
Expenditures on the purchase of a replacement fire pumper were lower than anticipated.
2017-11-29 Item 10B 39 of 58
ATTACHMENT 4
Schedule A:Revised Budget Summary FY 2017-18
Unassigned Operating Approved Net Net Available Net Capital Ending
Fund Revenue Operating Operating Operating Fund Capital Expenditures Fund Balance
Balance Projections Expenditures Transfers Balance Transfers
Fund Name Fund 7/1/2017 6/30/2018
GENERAL FUND
Available Fund Balance 101 10,987,099 70,852,313 62,601,763 8,250,550 (5,681,579) 13,556,070 (1,668,931) 11,887,139
Committed&Unspendable Fund Balance 101 727,094 - - 727,094 - 727,094
Contingency Reserves(20%of Operating Expenditures) 101 12,520,353 - - 12,520,353 - 12,520,353
Budget Stabilization Reserve(2%of revenues) 101 1,417,046 - - 1,417,046 - 1,417,046
Other Reserves 101 - - - - -
TOTALGENERALFUND 1 25,651,592 70,852,313 62,601,763 8,250,550 (5,681,579) 28,220,563 (1,668,931) - 26,551,632
INFRASTRUCTURE FUNDS
State Gasoline Taxes 201 334,835 1,730,551 1,730,551 (1,125,484) 939,902 (898,000) 41,903
State Capital Grants 203 - 150,000 150,000 - 150,000 (150,000) -
Transnet Program(Prop A Sales Tax) 211 - 1,709,000 1,709,000 - 1,709,000 (1,802,000) (93,000)
Coastal Zone Management Fund 212 609,947 422,000 225,066 196,934 - 806,881 (120,000) 686,881
Federal Capital Grants 223 - 35,000 35,000 - 35,000 (35,000) -
TOTAL INFRASTRUCTURE FUNDS 944,782 4,046,551 225,066 3,821,485 (1,125,484) 3,640,783 (3,005,000) - 635,784
GRANTFUNDS
State Law Enforcement Grant 202 20,848 100,000 100,000 - - 20,848 - 20,848
Government Education Access 213 101,181 372,838 149,521 223,317 - 324,498 (211,089) 113,409
Solid Waste,Recycling and HHW 214 1,012,351 420,500 503,630 (83,130) - 929,221 - 929,221
Asset Forfeiture 215 103,361 538 10,000 (9,462) - 93,899 - 93,899
Senior Nutrition Grant 221 - 89,626 131,493 (41,867) 41,867 - - -
Comm Devel Block Grant(CDBG) 222 - 343,446 280,588 62,858 35,142 98,000 - 98,000
HOME Entitlement Program 227 - 5,016 (5,016) 5,016 - - -
Federal Law Enforcement Grant 228 - 10,000 10,000 - - - - -
Donations&Contributions 229 156,973 186,525 313,590 (127,065) 75,000 104,908 - 104,908
CSA17 Fire Operations 230 205,672 79,581 73,432 6,149 - 211,821 (10,000) 201,821
TOTAL GRANT FUNDS 1,600,386 1,603,054 1,577,270 25,784 157,025 1,783,195 (221,089) - 1,562,106
DEVELOPMENT IMPACT FUNDS
Park Improvement Fees 231 232,185 239,000 239,000 - 471,185 (375,000) 96,185
Park Acquisition Fees 232 563,851 410,639 410,639 - 974,490 - 974,490
Traffic Mitigation Fees 233 401,744 1,608,093 1,608,093 - 2,009,837 (75,000) 1,934,837
RTCIP-(Regional Arterial System)Fee 234 869,164 155,702 155,702 - 1,024,866 - 1,024,866
Open Space Acquisition Fees 235 146,033 26,489 26,489 - 172,522 - 172,522
Recreational Trails Fees 236 45,094 10,131 10,131 - 55,225 - 55,225
Community Facilities Fees 237 - 45,680 45,680 (45,680) - - -
Fire Mitigation Fees 238 - 43,028 43,028 (43,028) - - -
Flood Control Mitigation Fees 239 88,084 80,731 80,731 - 168,815 - 168,815
In Lieu Fees Curb Gutter Sidewalks 251 12,709 24 24 - 12,733 - 12,733
In Lieu Fees Underground Utilities 252 12,110 1,885 1,885 - 13,995 - 13,995
Affordable Housing 253 1,418,944 2,000 2,000 - 1,420,944 (1,383,841) 37,103
TOTAL DEVELOPMENT IMPACT FUNDS 3,789,918 2,623,402 - 2,623,402 (88,708) 6,324,612 (1,833,841) - 4,490,771
MUNICIPAL IMPROVEMENT DISTRICTS
Villanitas Road M.I.D. 291 248,172 14,814 26,751 (11,937) - 236,235 - 236,235
Cerro Street M.I.D. 292 383,398 52,097 45,314 6,783 - 390,181 - 390,181
Village Park M.I.D. 293 128,712 33,310 70,984 (37,674) - 91,038 - 91,038
Wiro Park M.I.D. 294 6,357 11,010 22,863 (11,853) 14,000 8,504 - 8,504
Encinitas Lighting Landscape District 295 871,097 1,344,950 1,525,424 (180,474) - 690,623 (40,000) 650,623
Encinitas Ranch Lighting Landscape 297 1,310,340 628,200 568,656 59,544 - 1,369,884 (20,000) 1,349,884
TOTAL MUNICIPAL IMPROVEMENT DISTRICT FUNDS 2,948,076 2,084,381 2,259,992 (175,611) 14,000 2,786,465 (60,000) - 2,726,465
DEBT SERVICE FUNDS
Debt Service Fund 301 512,866 150 483,175 (483,025) 483,025 512,866 - 512,866
Encinitas Public Finance Authority 302 9,576 9,200 3,546,702 (3,537,502) 3,537,502 9,576 - 9,576
TOTAL DEBT SERVICE FUNDS 522,442 9,350 4,029,877 (4,020,527) 4,020,527 522,442 - - 522,442
CAPITAL IMPROVEMENT FUNDS
Capital Project Fund 401 - - - - 4,568,131 4,568,131 -
Capital Project Fund 402 - - - - 4,332,469 4,332,469 -
Facility Maintenance Fund 403 606,726 - 1,000,000 1,606,726 - 811,000 795,726
TOTAL CAPITAL IMPROVEMENT FUNDS 606,726 - - - 1,000,000 1,606,726 8,900,600 9,711,600 795,726
CARDIFF SANITARY DIVISION FUNDS
Operations 511 3,571,520 4,927,143 3,913,255 1,013,888 - 4,585,408 (1,629,784) 2,955,624
Capital Replacement 512 (949,830) - - (949,830) 1,629,784 1,643,804 (963,850)
Capital Expansion 513 988,601 55,000 55,000 - 1,043,601 - 1,043,601
TOTAL CSD FUNDS 3,610,291 4,982,143 3,913,255 1,068,888 - 4,679,179 - 1,643,804 3,035,375
ENCINITAS SANITARY DIVISION FUNDS
Operations 521 1,783,946 2,715,678 1,567,891 1,147,787 - 2,931,733 (1,427,152) 1,504,581
Capital Replacement 522 4,462,102 - - 4,462,102 1,427,152 2,087,475 3,801,779
Capital Expansion 523 2,414,745 35,000 35,000 - 2,449,745 - 2,449,745
TOTAL ESD FUNDS 8,660,793 2,750,678 1,567,891 1,182,787 - 9,843,580 - 2,087,475 7,756,105
OTHER PROPRIETARY FUNDS
Section 8 Housing-Admin 551 17,229 218,290 264,333 (46,043) 59,597 30,783 - 30,783
Section 8 Housing-HAP 552 1,768 965,266 986,108 (20,842) - (19,074) - (19,074)
Pacific Pines Affordable Housing 561 1,537,017 216,342 225,812 (9,470) 13,039 1,540,586 (21,739) 1,518,847
TOTAL OTHER PROPRIETARY FUNDS 1,556,014 1,399,898 1,476,253 (76,355) 72,636 1,552,295 (21,739) - 1,530,556
INTERNAL SERVICE FUNDS
Self-Insurance Fund 601 3,841,408 1,089,554 2,179,573 (1,090,019) 1,128,583 3,879,972 - 3,879,972
Wastewater Support 611 - 935,448 822,448 113,000 (113,000) - - -
Fleet Maintenance 621 - 588,706 588,706 - - - - -
Vehicle Replacement 622 883,933 10,000 546,000 (536,000) 113,000 460,933 - 460,933
Mach Equipment Replacement 623 1,283,707 10,000 10,000 - 125,000 1,408,707 - 1,408,707
2017-11-29 Item 10B 40 of 58
ATTACHMENT 4
Schedule A:Revised Budget Summary FY 2017-18
Unassigned Operating Approved Net Net Available Net Capital Ending
Fund Revenue Operating Operating Operating Fund Capital Expenditures Fund Balance
Balance Projections Expenditures Transfers Balance Transfers
Fund Name Fund 7/1/2017 6/30/2018
Fire Apparatus Replacement 624 1,512,218 449,493 449,493T 378,000 1,440,725 - 1,440,725
TOTAL INTERNAL SERVICE FUNDS 7,521,266 2,633,708 4,596,220 (1,962,512) 1,631,583 7,190,337 - - 7,190,337
TOTALALL FUNDS 57,412,286 1 92,985,478 1 82,247,587 1 10,737,891 - 68,150,177 1 2,090,000 1 13,442,879 1 56,797,299
2017-11-29 Item 10B 41 of 58
ATTACHMENTS
FY 2016-17 YTD Capital Improvement Project Status Report 4th Quarter
Anticipated
Project to Date Project to Date Remaining Completion
WP/CIP Responsible Budget as of Expenditures as of Transfers Balance as of Date(Month-
Project Title No. Department 6/30/2017 6/30/2017 or Returns 3/310/2017 Year) Status
DRAINAGE PROJECTS
1 Storm Drain Repair CD05E PW/ENG 2,411,001 2,054,404 (275,000) 81,597 Ongoing On-going Master Project. Transfer$200,000 to CD17C for
Irackinq purposes,
2 El Camino Real Channel Storm CD06D PW/ENG 2,017,323 1,777,080 (88,049) 152,194 Completed The construction is completed. Project also requires a 5
Drain Repairs/Improvements year monitoring period(CD17B). Project will be closed after
FEMA send Cal OES a Notification of Project Closure.This
could take 3-6 months from 9-2017.
3 (229)Manchesler Ave @ Mira CD07C PW/ENG 56,902 0 0 56,902 N/A Belmont Contribution.
Costa Drainage Improve
4 5 Yr.Habitat-Biological& CD17B PW/ENG 86,425 35,769 88,049 138,705 8/1/2021 The 5 year maintenance and monitoring of the El Camino
Monitoring Real Channel Storm Drain began in June 2016.
5 Lone Jack Rd Culvert Pro eel CD17C PW/ENG 102,166 4,7641 275,000 372,402 12,1/2017 Construction ongoing.Scheduled to finish on-time
Category Total 4,673,817 3,872,017 0 801,800
WASTEWATER PROJECTS-CARDIFF SANITARY DIVISION
6 CSD Collection System Rehab CC04E CSD 3,780,469 486,981 (1,163,778) 2,129,710 Ongoing Currently in construction. Funding is split between the
Cardin Sewer District and Encinitas Sewer District.
7 Olivenhain Trunk Improvements CC04J CSD 6,123,702 1,572,978 0 4,550,724 4/1/2020 Currently trying to get approval on EIR/EA environmental
document and obtain State and Federal permits for the
project. Anticipate going out to bid on construction in March
2018. Construction will take two years to complete.
8 Lone Jack&Somerset Main CC07B CSD 1,793,280 9,500 0 1,783,780 4/1/2020 Is included in the Olivenhain Trunk Sewer Project. See
Replacement status above.
9 Coast Blvd Pump Station CC14B CSD 1,000,000 1,715,138 1,163,778 448,640 10/1/2017 Contractor finalizing punch list items. Should be completed
Upgrades by next month.
10 SEJPA Plant Improvements CC16A CSD 719,459 504,761 0 214,698 Ongoing Annual contribution to SEJPA capital improvement program.
11 Sewer Master Plan Update CC16B CSD 120,000 0 0 120,000 6/30/2019 Reserve funding for next Sewer Master Plan Update -
anlici ate FY 2019.
12 SEJPA Plant Improvements GG17A CSD 520,010 457,668 0 62,342 Ongoing Annual contribution to SEJPA capital improvement program.
Category Total 14,056,920 4,747,027 0 9,309,893
WASTEWATER PROJECTS-ENCINITAS SANITARY DIVISION
13 Baliquilos 2004 Pump Station CE04A ESD 2,634,020 2,567,128 (44,600) 22,292 Ongoing Annual contribution to LW D capital improvements at
Improvements Bali uilos pump station.
14 Collection System Rehabilitation CE04H ESD 1,987,685 487,172 0 1,500,514 Ongoing Currently in construction. Funding is split between the
Cardin Sewer District and Encinitas Sewer District.
15 Master Plan Implementation CE16A ESD 120,000 0 0 120,000 6/30/2019 Reserve funding for next Sewer Master Plan Update -
anlici ate FY 2019.
16 Encina Plant Improvement CE16B ESD 1,037,971 400,913 0 637,059 Ongoing Annual contribution to EWA capital improvement program.
17 Encina Plant Improvement CE17B ESD 684,622 543,080 0 141,542 Ongoing Annual contribution to EWA capital improvement program.
18 Lanlikai Gravity Sewer Line CE17C ESD 125,0001 7,7751 44,600 1 161,825 6/30/2018 ESD share of Leucadia Wastewater pro eel
Category Total 6,589,298 4,006,067 0 2,583,233
2017-11-29 Item 10B 42 of 58
ATTACHMENTS
FY 2016-17 YTD Capital Improvement Project Status Report 4th Quarter
Anticipated
Project to Date Project to Date Remaining Completion
WP/CIP Responsible Budget as of Expenditures as of Transfers Balance as of Date(Month-
Project Title No. Department 6/30/2017 6/30/2017 or Returns 3/310/2017 Year) Status
PUBLIC FACILITIES PROJECTS
19 Library Community Room CF16C PARKS,REC 50,000 667 0 49,333 FY 17/18 Double set of blinds being replaced and a motorized system
Remodel AND CUL ARTS to be installed. Since iranster of the Arts Division to Parks&
Recreation,this project will be facilitated by P&R and
Facilities statt.A RFP is scheduled to be posted in the
second or third quarter of FY 17/18.
Category Total 50,000 667 0 49,333
PARKS&BEACHES PROJECTS
20 Recreation Trails Development CP00F PARKS,REC 552,636 542,883 0 9,753 FY 17/18- According to the Trails Master Plan,there are 80 miles of
Fund AND CUL ARTS FY 20/23 trails and 40.5 miles are currently developed. Funding was
approved for the following trails during the FY 2017/18 six
year CIP budget process.
The Adams Run Trail connection is scheduled for
completion in FY 2017/18.
The Trail 95 El Camino Del Norte connection is scheduled
for completion in FY 2018/19.
The Trail 82 Rancho Santa Fe Road link is scheduled for to
being in FY 2017/18 and be completed in FY 2018/19.
The Trail 79 Manchester Avenue connection is schedule to
begin in FY 2021/22 and be completed in FY 2022/23.
21 Park Improvement Projects GP04G PARKS,REC 1,655,342 1,270,724 0 384,618 Ongoing The PR&CA Department identities improvement projects for
AND CUL ARTS park and recreational facilities on an annual basis,funded by
revenue from cell tower lease agreements. Projects may
include,but are not limited to,the replacement of various
park/beach/trail amenities and rehabilitation of existing
taci I iti es/amenities.
Playground equipment at Encinitas ViewPoint Park and
Mildred Macpherson Park has been purchased.The Bid for
installation will be posted during second quarter of FY
2017/18 and installation is anticipated to be completed in FY
2017/18.
22 HabitaUOpen Space Acquisition GP05A PLANNING& 395,000 6,932 0 388,069 On-going This project involves the acquisition and preservation of
BUILDING habitat/open space parcels from willing sellers in support of
the approved SANDAG Multiple Habitat Conservation
Program(MHCP),Storm Water/Watershed Management
Program and habitat preservation and open space goals.
The City will utilize local funds to leverage federal and state
grants and/or any other opportunities that may arise. ('TEA
Grant is no longer available to City$134,242-Augmentation
Corm was forwarded to Finance on 3/25/15)The City seeks
to establish a balance between new development and the
maintenance and preservation of these valuable
environmentally sensitive habitat and open space resources.
Planning requests to move project to Parks&Recreation
Dept.to monitor,budget,etc.
2017-11-29 Item 10B 43 of 58
ATTACHMENTS
FY 2016-17 YTD Capital Improvement Project Status Report 4th Quarter
Anticipated
Project to Date Project to Date Remaining Completion
WP/CIP Responsible Budget as of Expenditures as of Transfers Balance as of Date(Month-
Project Title No. Department 6/30/2017 6/30/2017 or Returns 3/310/2017 Year) Status
PARKS&BEACHES PROJECTS Continued
23 Standard Pacific Park Site GPI 4A PW/ENG 2,720,000 0 0 2,720,000 Apr-19 Funding for the design has been approved as pan of the FY
Design 2016-17 budget.This additional funding Cully funds the
design and development of this project. It is anticipated the
3.14 acre park will include facilities and equipment found at
neighborhood parks.The type of facilities to be included at
the site will be determined during the planning and design
process,including community workshops. Began design
Summer 2017.
24 Beacon's Beach Access GP14B PW/ENG 850,000 87,439 0 762,561 Apr-18 AECOM Design contract underway.
25 MLB Marine Safety GPI 4C ENG/MARINE 3,728,104 2,315,600 0 1,412,504 Oct-17 Construction began in October 2016.Anticipated
Headquarters Rebuild SAFETY Construction Complete October 2017. Received$105K in
Asset Forleiture Funding Sep 2017 to help Lund the law
enforcement office.
26 ADA Parking Lot Upgrades GP15B PARKS,REC 40,000 9,695 0 30,305 Complete On September 11,2013,the City adopted Resolution 2013-
AND CUL ARTS 41,the Transition and Sell Evaluation Plans Under the
Americans with Disabilities Act(ADA)and Section 504 of
the Rehabilitation Act of 1973,and directed staff to complete
the funded CIP projects as previously approved by the City
Council at the June 12,2013 meeting. Item#20 of the
Transition Plan identities several City parking lots in need of
upgrades for compliance.
Leo Mullen Sports Park was completed in FY 2016/17.
Project will be closed 1 st Qtr.FY 2017-18.
27 Dune Restoration CP16A PW/ENG 494,500 284,909 0 209,591 FY 2018 95%Design complete.CCC hearing in November.
Construction begins in Feb 2018
28 Leo Mullen Artificial Turl CP16B PW/ENG 1,212,600 1,048,966 0 163,634 Complete The installation of artificial Curl at Leo Mullen Sports Park is
complete.The installation of field lights is pending the
outcome of a light study.
Category Total 11,648,182 5,567,148 0 6,081,034
2017-11-29 Item 10B 44 of 58
ATTACHMENTS
FY 2016-17 YTD Capital Improvement Project Status Report 4th Quarter
Anticipated
Project to Date Project to Date Remaining Completion
WP/CIP Responsible Budget as of Expenditures as of Transfers Balance as of Date(Month-
Project Title No. Department 6/30/2017 6/30/2017 or Returns 3/310/2017 Year) Status
STREETS&ROADS PROJECTS
29 Said Rte.2 Schools Program CS01E PW/ENG 1,861,932 1,263,629 0 598,303 Ongoing Master Program-ongoing.
Cit
30 Traffic Safely and Calming GS02F PW/ENG 316,165 190,649 0 125,516 Ongoing Master Program-ongoing.
31 Traffic Signal Modifications GS02G PW/ENG 1,155,988 563,239 0 592,749 Ongoing Master Program-ongoing.
32 No.Coast Hwy 101 Slreetscape GSO4D PW/ENG 9,878,546 2,243,766 0 7,634,780 FY 2019-20 Addressing Planning Department comments and preparing
Draft Environmental Impact Report response to comments.
33 Santa Fe Dr Improvements GS07B PW/ENG 2,957,305 1,725,134 0 1,232,171 TBD North side in construction. South side-hiring consultant for
revised design.
34 Devonshire Dr Traffic Calmin CS10G PW/ENG 125,000 31,565 0 93,435 Ongoing Master Pro ect.
35 La Costa Avenue Improvements CS11 C PW/ENG 1,475,000 79,013 0 1,395,987 TBD Traffic study is being revised to reflect potential La Costa
Avenue at Highway 101 modifications. Roadway
Classification may be modified depending on the outcome of
the Circulation Element Update.Project scope,once
determined,will be reviewed with the City of Carlsbad.
36 Enc Comm.Park GS12E PW/ENG 38,000 0 0 38,000 TBD City's financial contribution for traffic impacts.
Mitigation/Santa Fe @ Scripps
37 ECP Oflsite Im rovemenis GS13C PW/ENG 750,000 563,876 0 186,124 TBD Master Project for future irattic mitigation costs.
38 Encinitas Blvd SR2S GS13E PW/ENG 663,908 624,341 0 39,567 Complete Construction is complete. Project will be closed alter the
Im rovemenis grant process is finalized.
39 Upgrade Traffic Signals-El GS14E PW/ENG 411,100 387,064 0 24,036 Complete Project can be closed after final grant check is recorded.
Camino Real Etc.
40 Upgrade Tmitic Signals- GS14F PW/ENG 551,700 515,280 0 36,420 Complete Project can be closed after final grant check is recorded.
Leucadia Blvd Etc.
41 South Coast Hwyl 01 Sidewalk GS15C PW/ENG 628,000 17,269 0 610,731 Spring 2018 90%plans are under review. Easements needed from
Improvements multiple owners;negotiations to include city attorney.
Construction is antici aced to begin January 2018.
42 ADA Curb Ramp Project CS16C PW/ENG 100,000 4,800 0 95,200 Ongoing Master Project.
Transition Plan Compliance)
43 Montgomery Ave At-Grade CS16E PW/ENG 3,126,025 377,987 0 2,748,038 TBD HDR instructed to more forward with design of Verdi location
Pedestrian Rail Crossinq for the rail undercrossin .
44 El Portal Ped/Bike Underpass CS16F PW/ENG 5,395,000 28,542 0 5,366,458 FY 2018/19 T.Y.Lin design contract underway and is expected to be
Pro ect completed in October 2018.
45 FY2016-17 Annual Street GS17A PW/ENG 4,407,921 3,725,490 682,431 Feb-17 Construction is complete.
Overlay
Category Total 33,841,590 12,341,646 0 21,499,944
STORM RELATED PROJECTS
46 Emergency Repair Project- CX11 F PW/ENG 872,746 853,462 0 19,284 Complete Project is complete. Project will be closed in the fourth
Highway 101 South quarter.Awaiting lull reimbursement from FHWA ER Grant.
47 Emergency Repair Project- CX16E PW/ENG 110,000 21,866 0 88,134 Jul-18 All repairs including temporary irrigation were completed by
Ponto Storm Drain March 2016. The city received a coastal development
permit from Carlsbad.The permit requires approximately 2
ears of monitorin .
48 Emergency Repair Project-Hwy CX16F PW/ENG 112,512 25,557 0 86,955 Jul-21 This is the five year monitoring associated with Project
101 Monitoring CX11 F. The five year monitoring will be completed in 2021.
Category Total 1,095,258 900,885 0 194,373
2017-11-29 Item 10B 45 of 58
ATTACHMENTS
FY 2016-17 YTD Capital Improvement Project Status Report 4th Quarter
Anticipated
Project to Date Project to Date Remaining Completion
WP/CIP Responsible Budget as of Expenditures as of Transfers Balance as of Date(Month-
Project Title No. Department 6/30/2017 6/30/2017 or Returns 3/310/2017 Year) Status
Capital Pro ects Fund(402)
49 Leucadia Flooding Issues CD17A PW/ENG 275,000 128,861 0 146,139 3/1/2018 Project to install sumps and East Jason Street culvert.
Construction of the sumps was completed in January 2017.
Dokken was awarded the culvert design,and the preliminary
engineering is underway. Eight additional catch basin
scheduled to be installed Fall 2017
50 ELLD-Zone H Lot 15 Recycled GPI 7A PARKS,REC 30,000 0 0 30,000 FY 2017/18 Phase 1 of a two phase project to bring in reclaimed water
H2O Conversion&Booster AND CUL ARTS to the south mesa of Encinitas Ranch is complete. Phase 2
Pump Installation is scheduled for completion in FY 17/18.
51 Birmingham Drive-Complete GS17B PW/ENG 898,560 0 0 898,560 Nov-19 Michael Baker design contract underway. Public Workshop
Streets scheduled for November 13 2017.
52 SR2S Cardin School District GS17C PW/ENG 305,000 48,953 0 256,047 12,1/2017 As-Needed Civil Engineering contract approved,
development of task orders underway.
53 SR2S San Dieguito Union HIS GS17D PW/ENG 300,000 52,664 0 247,336 Aug-17 Design complete.City Council pulled CIP project.
District Developer will construct sidewalk with parcel development
54 Hwy 101 Pedestrian Grossing GS17E PW/ENG 323,000 7,000 0 316,000 TBD Pending EIR for Slreelscalpe.
55 Chesterlield Drive Quiet Zone GS17F PW/ENG 670,000 0 100,000 770,000 Spnng 2018 HDR Contract Underway.Supplemental Safety Measures to
Implementation be implemented in Spring 2018.
56 Street light&Traffic Signal GS17G PW/ENG 140,000 64,526 0 75,474 on-going Master program to replace street lights and traffic signals
Re Iacemenis that are knocked down.
57 Street Light Conversion Project GS17H PW/ENG 760,500 0 0 760,500 TBD Grant funding was appropriated in December 2016.The
HSIP grant funds for design are expected to be available in
November 2017.
58 Emergency Repair-Manchester GX17A PW/ENG 39,800 30,931 0 8,869 Completed Project was completed in March 2017 and Project
Slope Repair Completion Form has been submitted.This project will be
closed at 1st Qtr FY 2018.
59 Emergency Repair-Lone Jack GX17B PW/ENG 447,300 296,956 (100,000) 50,344 Completed Project was completed in March 2017.There is a possibility
Road of receiving Federal reimbursement for this emergency
work.
60 Climate Action Plan-Mitigation WG17A PLANNING& 100,000 31 0 99,969 December Funding is needed to complete the CEQA document forihe
Measures BUILDING 2017 CAP.A draft Neg Dec from the consultant is expected by
October 2017. Developing a Climate Action Plan update is
a goal included in the Council Work Plan.The development
of a Climate Action Plan was also a mitigation measure
listed in the draft At Home in Encinitas Housing Element.
61 Vulcan&San Elijo Active WG17B PW/ENG 100,000 10,279 0 89,721 On hold Study on hold.
Transportation Improvement
Stud
62 Leo Mullen Sports Park Lighting WG17G ENG/PARKS& 165,000 0 0 165,000 TBD An update to the Encinitas Ranch Specific Plan is required
(ERSP) REC for the installation of field lights. A Lighting Study is required
to determine potential impacts.Study awarded to IMEG Inc.
A n12017.
63 Storm Capture and Reuse Study W D17A PW/ENG 100,000 53,806 0 46,194 Oct-17 As-Needed Civil Engineering contract awarded to Dokken,
task order approved and preliminary engineering underway.
Draft Study to City May 2017. Final PER submitted to City
Category Total 4,654,160 694,007 0 3,960,153
2017-11-29 Item 10B 46 of 58
ATTACHMENTS
FY 2016-17 YTD Capital Improvement Project Status Report 4th Quarter
Anticipated
Project to Date Project to Date Remaining Completion
WP/CIP Responsible Budget as of Expenditures as of Transfers Balance as of Date(Month-
Project Title No. Department 6/30/2017 6/30/2017 or Returns 3/310/2017 Year) Status
FACILITY MAINTENANCE PROJECTS(403 Fund)
64 Civic Center Improvements CF16A PW/ENG 1,360,000 60,818 0 1,299,182 Ongoing HVAC controls and fire sprinkler system replacement
design and construction anticipated to begin Fall 2017;
lighting retrofit in Spring 2018. Upcoming FY19 tasks
include parking lot rehab,security upgrades and carpet
65 Fire Stations Improvements CF16B PW/ENG 189,000 65,205 0 123,795 Ongoing Station 1 being evaluated to determine scope of repairs
and/or rehab.Design for Station 4 garage rehabilitation to be
completed Winter 2017.Upcoming FYI and FY19 tasks
include garage rehabilitation(Station 4),rooting rehab
(Station 3),HVAC unit replacement(Station 5),and fuel tank
replacements at Stations 3 and 4.
66 PW Facility Improvements CF16D PW/ENG 409,000 171,720 0 237,280 Ongoing Root replacement complete.Carpet replacement to be
completed Summer 2018.Upcoming FYI and FY19 tasks
include parking lot resurlacing,extension of fleet
maintenance service bay and exterior painlina.
67 ADA Facilities Compliance CF16E PW/ENG 40,000 0 0 40,000 Ongoing Reserve funding for emergency ADA projects that are not in
the City's current ADATransition Plan.Anticipate using
some of the funds in FY 17 for a consultant study to verity
compliance with Transition plan and find any additional
areas that need addressin .
68 Library Improvements CF16F PW/ENG 57,000 41,686 0 15,314 Ongoing Upcoming FY18 and FY19 tasks include furniture and
countertop replacement,parking lot resurlacing and exterior
painting.
69 Senior/Community Center Paint CF16G PARKS,REC 130,000 0 0 130,000 FY 2017/18 Bid documents are scheduled to be posted the second
and Carpet AND CUL ARTS quarter of FY 17/18. Replacement of deteriorated wall
panels have been ordered in preparation for new carpet and
paint.
Category Total 2,185,000 339,430 0 1,845,570
CONSULTANT SERVICES&STUDIES WORK PROJECTS
70 ALOE Shoreline Protection W B06A PW/ENG 1,420,951 1,168,318 0 252,633 Apr-18 Completed the EIR/EIS. Waiting funding from the 2018
Sludy Work plan to begin the Design Agreement&PMP.
71 SCOUP-Sand Compatibility W B08G PW/ENG 842,331 519,910 0 322,421 Ongoing Two projects to begin in September 2017:San Elijo Lagoon
Opportunistic Use Program Restoration Project,and Encinitas Resort Hotel.
Completed baseline biological monitoring report for review
by Coastal Commission.City is monitoring the KSL Project
72 TMDL Compliance Program WB11A PW/ENG 756,171 467,836 0 288,335 Ongoing The Carlsbad Watershed Water Quality Improvement
Program(WQIP)draft is complete and was approved by the
Regional Water Quality Control Board in November 2016.
Implementation of the water quality improvement strategies
defined in the WQIP and ongoing TMDL monitoring will be ino
73 Beach Habitat Study W B16A PW/ENG 150,000 9,983 0 140,017 Nov-17 Tierra Data completed a Baseline Biological Report. Next
phase will be to develop a scope of work to complement the
San Elijo Lagoon Restoration monitoring plan.
2017-11-29 Item 10B 47 of 58
ATTACHMENTS
FY 2016-17 YTD Capital Improvement Project Status Report 4th Quarter
Anticipated
Project to Date Project to Date Remaining Completion
WP/CIP Responsible Budget as of Expenditures as of Transfers Balance as of Date(Month-
Project Title No. Department 6/30/2017 6/30/2017 or Returns 3/310/2017 Year) Status
CONSULTANT SERVICES&STUDIES(WORK PROJECTS)Continued
74 Enhancement of Native Habitats W B16B PW/ENG 206,393 82,824 0 123,569 Jul-21 This a 5 year SEP project with the San Elijo Lagoon
in San Elijo Lagoon Ecological Conservancy.Project Year 1 was completed as of
Reserve Project September 30,2016.Approximately 10.5 acres of invasive
vegetation removal and approximately 2 acres of
revegetation of the San Elijo Lagoon Ecological Preserve
has been completed to date.Ongoing invasive plant control
and habitat enhancement work will continue in Project Year
2.
75 Coastal Storm Damage W B16C PW/ENG 700,000 0 0 700,000 Ongoing Congress has approved the Water Resource Development
Reduction Project Act(W RDA)which places this project on a federal list
appropriationlisitortuturetunding. Prior to construction,
the Corps is waiting on federal funds to begin the Design
Agreement and Pre-Construction and Engineering and
Design(PED)phase.
76 GIS Basemap Updates and WC01A GIS 694,600 672,380 0 22,220 Onho:ongoing Onhos-An ortho(i.e.aerial photo)project with a regional
Enhancements Easements: consortium is to be completed approximately every 2-3
TBD years.The current project being planned has a tentative
flight date of late February/early March 2017. In addition to
orthophotos,Encinitas,along with other regional partners,
will acquire oblique imagery(bird's eye view)which has
many important and relevant uses for Fire,Code,and
Planning. Encinitas,a partner agency,has confirmed
commitment of the 2017 project to the regional agency
leading the effort(SANGIS)based on the funds allocated to
it in this CIP.
Current status for this period:Flight has been flown and
imagery is undergoing OC.IT staff has been trained on the
new oblique imagery.Data delivery is expected in the
October/November time frame.
77 Open Space Mgmt.Plan WG08K PLANNING& 74,499 64,424 0 10,075 On-going This began as a component of the Multiple Habitat
BUILDING Conservation Program(MHCP)Subarea Plan. However,
due to high costs relative to benefits,the City did not pursue
the OSMP;however,instead developed the Encinitas
Habitat Stewardship Program. No future funding is
requested for the OSMP.Ot the$10,075 remaining,
$576.40 is general Lund money.The other$9,499.30 is the
remaining balance of a NCCP Planning grant from U.S.Fish
and Wildlife Service.
78 Citywide Flood and Channel WG09D PW/ENV 400,000 177,174 0 222,827 TBD City pursuing a citywide programmatic permit for ongoing
Maintenance Permitting Program maintenance activities of stormwater and flood control
systems. Phase 1-Identification and validation of city-
owned facilities has been completed.Coordination with
Resource Agencies is planned for Phase 2.
79 Technology Replacement WC10A IT/GIS 2,039,587 1,582,994 0 456,593 Ongoing This project includes network security software,network
Project storage and switches,audio visual and smart screen
upgrades to conference rooms,records management
consulting,website redesign,bid management
implementation and software operating system licensing.
80 Fees and Other Studies WC10B FINANCE 199,060 140,045 0 59,015 Ongoing STVR Compliance completed -ongoing issues referred to
Development Services-Code Enforcement.
81 Citywide Landscape&Lighting WC10C PW/ENG 200,000 59,724 0 140,276 On-Hold Consultant prepared draft report of Preliminary Analysis of
District Prop 218 Ballot Assessments.
2017-11-29 Item 10B 48 of 58
ATTACHMENTS
FY 2016-17 YTD Capital Improvement Project Status Report 4th Quarter
Anticipated
Project to Date Project to Date Remaining Completion
WP/CIP Responsible Budget as of Expenditures as of Transfers Balance as of Date(Month-
Project Title No. Department 6/30/2017 6/30/2017 or Returns 3/310/2017 Year) Status
CONSULTANT SERVICES&STUDIES(WORK PROJECTS)Continued
82 Encinitas Habitat Stewardship WC11A PLANNING& 217,941 110,207 0 107,734 Spring 2018 An initial assessment report to prioritize properties/projects
Program(Early Multi-Habitat BUILDING for cleanup of City owned habitat properly was presented to
Consery Plan Implementation) Council in September 2015. Council directed Environmental
Commission(EC)review. EC reviewed report on 1/14/16
and established a subcommittee for further review.The EC
Subcommittee presented their recommendations to the EC
on 10/13/2016 which were accepted by the EC for final
consideration and recommendation to Council.This project
to stay open with remaining funds. Beginning in FYI 5/16,
funds for the Stewardship Program are recurring and
included in the Planning&Building operating budget
($62,600). Planning&Building is working with Parks&Rec
to present the project to Council and to ultimately transition
the project to Parks&Rec.
83 Governmental/Educational WG12G IT 1,676,068 441,344 0 1,234,724 Ongoing This project includes audio visual and smart screen
Access Project-Equipment upgrades to public meeting rooms at City Hall/Community
Update Center,build-out of the City I-Net infrastructure and camera
and other misc.equipment replacement in the Council
84 Said Funding WG13B PW/ENG 222,446 123,019 0 99,427 Ongoing The Traffic Operations Center was completed in Summer
2017.
85 Cityworks Server WG14A GIS 108,000 89,580 0 18,420 Jun-17 Facilities in Cityworks and CCTV(i.e.sewer pipe video)
integration with Cityworks for Wastewater have funding
allocated,and have been placed on the IT/GIS work plan for
FYI 6/FY17.Change in direction for facilities:will move to
the Energov System,time frame TBD.CCTV is wrapping up
configuration and will begin testing and training in the next
few weeks.Note:Waiting on van configuration to be
completed
86 Housing Element Update WG14B PLANNING& 1,259,436 1,119,709 (25,000) 114,727 TBD To make adequate provisions for the housing needs of all
BUILDING income levels,a jurisdiction must identity adequate sites
with the appropriate zoning in place. Where the element
does not demonstrate appropriately zoned sites sufficient to
accommodate the regional housing need(RHNA)by income
level,a program must be included to identity sites that can
be developed within the planning period. City Council,with
assistance from the Housing Element Task Force(Mayor
Blakespear,Deputy Mayor Kranz,Bruce Ehlers and Kurt
Groseclose),is working to obtain a state compliant housing
element.
87 Rail Corridor Vision WG15A PLANNING& 557,927 120,550 0 437,377 February 2018 MOU approved by City Council on April 8,2015.Calirans
BUILDING Grant awarded($175K)in March 2015.Calirans has
approved scope of work. W SP USA,Inc.(formerly Parsons
Brinckerhofl)was selected as the consultant. Project related
work was incorporated into a consolidated study approach
called the"Coastal Mobility and Livability Study".A public
participation plan was endorsed by Council.Additional
funding of$34,200 was approved at first quarter of FYI 6/17.
A City Council briefing will be held on Jan.25,2017.
Another$64,000 was approved in Feb.for work on the Verdi
crossing and another$232,227 was added for Quiet Zone
analysis.Working group and Council reviewing first draft
alternatives in Sept.&Oct.2017.
2017-11-29 Item 10B 49 of 58
ATTACHMENTS
FY 2016-17 YTD Capital Improvement Project Status Report 4th Quarter
Anticipated
Project to Date Project to Date Remaining Completion
WP/CIP Responsible Budget as of Expenditures as of Transfers Balance as of Date(Month-
Project Title No. Department 6/30/2017 6/30/2017 or Returns 3/310/2017 Year) Status
CONSULTANT SERVICES&STUDIES(WORK PROJECTS)CONTINUED
88 Active Transportation Plan WG15B PLANNING& 86,400 21,984 0 64,416 February 2018 Contract has been awarded to KTU+A. Project related work
BUILDING was incorporated into a consolidated study approach called
the"Coastal Mobility and Livability Study".A public
participation plan was endorsed by Council.Additional
funding of$11,400 was approved at first quarter of FYI 6/17.
A City Council briefing was held on Jan.25,2017.Working
group and Council reviewing first draft alternatives in Sept.&
Oct.2017.
89 Coast Hwy 101 Business WG15G PLANNING& 86,400 43,855 0 42,545 February 2018 An additional$25,000 was approved by Council on 7/13/16
Districts Parking Study BUILDING to authon-the Lull parking study with adopted resolution.
(Comprehensive Parking Study) Chen Ryan was selected. Project related work was
incorporated into a consolidated study approach called the
"Coastal Mobility and Livability Study". Additional funding
of$11,400 was approved at first quarter of FYI 6/17.A City
Council briefing was held on Jan.25,2017.Working group
and Council reviewing first draft alternatives in Sept.&Oct.
90 Update Inclusionary Ordinance WG15E PLANNING& 50,000 8,290 0 41,711 TBD Direction and funding was given in May 2014 for staff to
BUILDING update the City's Inclusionary Housing Ordinance to better
address the need for affordable units reserved in new
development projects.Staff presented a draft ordinance to
Council in September 2015 at which time staff was directed
to hold a workshop to further vet the Inclusionary and
Affordable Housing issue.The$50,000 was originally
allocated to cover consultant costs,which will largely include
outside legal counsel.Actual costs may vary depending
upon the ultimate scale and scope of the ordinance.The
update of the Inclusionary Ordinance was included as part of
the At Home in Encinitas Housing Element Update.The
Ordinance Update will be coordinated with the work of the
Housing Element task force.
91 Arts Master Plan WG15G PARKS,REC 80,000 0 0 80,000 Terminated This project was terminated by Council. Project will be
AND CUL ARTS closed at 1st Qtr.in FY2018.
Council approved a decision package for new public Art in
the FY 17/18 and FY 18/19 oDeralina bud ets.
92 Alternative Fuel Study for City WG15H PW 41,925 39,928 0 1,997 Jun-17 Complete a comprehensive fleet study to ascertain the
Fleet feasibility of converting the City's fleet to alternative fuels.
Issue RFP and receive report.Council originally
appropriated$101,for the project,but actual project cost est.
at$40k.Council approved additional funding. Final Report-
2017-11-29 Item 10B 50 of 58
ATTACHMENTS
FY 2016-17 YTD Capital Improvement Project Status Report 4th Quarter
Anticipated
Project to Date Project to Date Remaining Completion
WP/CIP Responsible Budget as of Expenditures as of Transfers Balance as of Date(Month-
Project Title No. Department 6/30/2017 6/30/2017 or Returns 3/310/2017 Year) Status
CONSULTANT SERVICES&STUDIES(WORK PROJECTS)CONTINUED
93 Enterprise Workflow WC16A IT/GIS 512,753 310,368 (10,000) 192,385 Summer 2018 EnerGov Phase 2—This phase will build upon the customer
Management(EnerGov) service improvements and underlying core technology
implemented in EnerGov Phase 1.Phase 2 will expand
EnerGov functionality,(to include permitting,inspections,
and mobile)for the following departments:Planning&
Building,Code Enforcement,Fire Prevention,Fire
Operations,and Public Works Engineering.Additionally,
Phase 2 will include new customer Lacing self-service
features,such as electronic plan submittal,online inspection
scheduling,and real time project status.Current project
Locus includes testing code enforcement(office)and code
enforcement mobile(iGEnfome).Finishing configuration for
request management for use by City Manager staff.Early
stages of migrating Clean Water Annual inspections over to
the EG system,(ottice and mobile).Citizen Sell Service
(CSS)is also in process of being configured(public facing).
Caveat to functionality of phase 2 implementation is the
dependency on departments'ability to dedicate resources to
this effort.Current Update:Code and Clean Water
complete.Testing CSS and creating training videos,waiting
on AMS contract to be approved-dependency for CSS go
live.
94 Mobile Workforce WC16C IT/GIS 60,000 40,222 0 19,778 Ongoing This project consolidates mobile hardware(primarily iPads)
and related peripherals(i.e.cases,cords,printers,etc.)for
all City departments.This will allow relevant staff to access
mobile applications applicable to their duties and related to
one or more of the City's business systems which include
but are not limited to:enterprise workflow management
(EnerGov),work order/inspection management,and data
collection/updates on City-owned or maintained assets and
infrastructure.As of this current report period no new
deployments have been made.New deployments will Locus
on Building and Engineering once they begin their transition
over to EnerGov.
95 Circulation Element of General WC16D PLANNING& 310,000 0 0 310,000 TBD Funding transferred here from Roadway Master Plan project
Plan BUILDING (WC16B).The Coastal Mobility and Livability Study will be
used as a foundation for the preparation of the Circulation
Element Update of the General Plan. Upon completion of
the CMLS,an RFP will be developed.
96 Facade Improvement Program WG97F CM 266,786 182,785 0 84,001 Ongoing In May 2017,Council amended the budget$66K to pay
remaining outstanding applications. In June,2017,The
Cardin strip mall project received$15K grant.Two projects
remain before close-out.
97 Coflonwood Creek Runoff Plan W D02A PW/ENG 41,575 40,144 0 1,431 TBD Grant(sefllemenl)funded project awarded by the RWQCB
to address water quality issues associated with Cottonwood
Creek. Remaining funding could be used for education and
outreach related to Prop 84 projects.
98 South Leucadia/Vulcan Ave W D16A PW/ENG 357,239 101,086 0 256,153 Spring 2018 Design complete in Spring 2018. No funding has been
Storm Drain Pro eel established for construction.
99 La Costa Basin Permitting W D16B PW/ENG 50,000 0 0 50,000 Close As part of the FY 2016-17 budget revise,this project was
combined with the Citywide Flood and Channel Maintenance
Permitting Program pro eel WC09D.
2017-11-29 Item 10B 51 of 58
ATTACHMENTS
FY 2016-17 YTD Capital Improvement Project Status Report 4th Quarter
Anticipated
Project to Date Project to Date Remaining Completion
WP/CIP Responsible Budget as of Expenditures as of Transfers Balance as of Date(Month-
Project Title No. Department 6/30/2017 6/30/2017 or Returns 3/310/2017 Year) Status
CONSULTANT SERVICES&STUDIES(WORK PROJECTS)CONTINUED
100 Green Building Incentive W F10A PLANNING& 44,000 20,200 0 23,800 On-going The Green Building Incentive Program encourages"green"
Program BUILDING construction techniques by providing funds to assist
applicants that build"green" Projects that propose and
achieve cenitication through the Build It Green GreenPoint
Rated program for residential projects or the US Green
Building Council's LEED program for commercial projects
would be provided up to$2,000 per application to assist with
costs of providing"green"building measures utilized to
achieve cenitication.The Council adopted an Environmental
Policy on October 8,2008 that included a requirement to
ensure green building practices in all public and private
development and funded the project beginning FY2010.The
$20,000 annual allocation for this project was incorporated
into the operating budget during the two-year cycle for
FYI 5/16&FYI 6/17. Any remaining funding in this project
budget must stay in place in order to cover applications that
are already in process.
101 Pacific View Consultant Services W F15A CM/RISK MGT 100,000 70,538 0 29,462 Complete Keyser Marston services are complete for the Pacific View
project.A Right of Entry Agreement was executed in July
2016(expires December 20,2018).
Cate o Total 13,812,488 7,829,420 (35,000) 5,948,068
Capital and Work Pro ect Total 92,606,713 40,298,313 (35,000) 52,273,402
2017-11-29 Item 10B 52 of 58
ATTACHMENTS
FY 2016-17 YTD Capital Improvement Project Status Report 4th Quarter
Anticipated
Project to Date Project to Date Remaining Completion
WP/CIP Responsible Budget as of Expenditures as of Transfers Balance as of Date(Month-
Project Title No. Department 6/30/2017 6/30/2017 or Returns 3/310/2017 Year) Status
FUNDING SOURCE TOTALS
401 Fund
General Fund(101) 29,521,204 15,320464 (35,000) 14,165,740
HUTA(Gas Tax)Fund(201) 345,553 236,158 0 109,395
State Capital Grant Fund(203) 8,696,483 2,724,064 0 5,972,419
TransNet Program Funds(211) 10,274,224 5,880,196 0 4,394,028
Coastal Zone Management Fund(212) 1,639,230 974,239 0 664,991
Governmental/Education Access Fund(213) 1,872,228 497,746 0 1,374,482
CDBG Fund(222) 98,000 26,042 0 71,958
Federal Capital Grant Fund(223) 2,799,200 2,071,603 0 727,597
Restricted Donations Fund(229) 86,366 14,733 0 71,633
Park Development Fees Fund(231) 915,440 0 915,440
Park Acquisition Fund(232) 2,104,560 6,932 0 1 2,097,629
Traffic Mitigation Fee(233) 3,350,032 1,050,003 0 2,300,029
Regional Arterial Congestion(RTCIP)(234) 376,000 0 0 376,000
Open Space Impact Fees(235) 95,000 0 0 95,000
Recreational Trails Fund(236) 20,315 10,980 0 9,335
Flood Control Fees(239) 1,178,839 750,648 0 428,191
In Lieu Underground Fees(252) 1,508,662 878,556 0 630,106
ELLD Fund(295) 200,000 59,724 0 140,276
Zone H Fund(297) 40,000 9,695 0 30,305
402 Fund
General Fund(101) 3,009,660 629,481 0 2,380,179
CDBG Fund(222) 98,000 0 0 1 98,000
Federal Capital Grant Fund(223) 1,034,000 0 0 1,034,000
Traffic Mitigation Fee(233) 300,000 0 0 300,000
ELLD Fund(295) 138,250 55,934 0 82,316
Zone H Fund(297) 74,250 8,591 0 65,659
403 Fund
Facility Maintenance Fund(403) 2,185,000 339,430 0 1,845,570
512&'22 Funds
Cardin Sanitary District(CSD)(512)1 14,056,920 4,747,027 0 9,309,893
Encina Sanitary District(ESD((522)1 6,589,298 4,006,067 0 2,583,231
Total CIP and Work Projects b Funding Source 92,606,714 40,298,313 (35,000) 52,273,401
2017-11-29 Item 10B 53 of 58
Capital Improvement Projects Status Report-CLOSED PROJECTS-Fiscal Year 2016-17 End of Year ATTACHMENT 5
(4th Quarter)
Project Category WP/ Responsible Total Funding Final Returned to Fund/ Remaining Remarks
Title CIP No. Department Amount Cost Transferred to Project Balance
DRAINAGE PROJECTS 0
1 None
Category Total 1 77777770�— 0 01 0
WASTEWATER PROJECTS CSD/ESD
2 INone
Category Total I I I 0 0 01 0
PUBLIC FACILITIES PROJECTS
3 Civic Center Improvements CF15A PW/FACILITIES 1,836,675 1,753,856 (82,819) 0 Civic Center Sewer Rehabilitation construction completed July
2016.
Category Total I 1,836,675 1,753,856 82,819)1 0
PARKS&BEACHES PROJECTS
4 Encinitas Community Park Construction CP13A PARKS&REC 19,540,388 18,817,375 (723,013) 0 Encinitas Community Park is finished;project closed at 3rd
Phase Quarter
5 Parks Master Plan WP151 PARKS&REC 100,000 92,049 (7,951) 0 Parks Master Plan was approved by City Council on October
26 2016.
Category Total 19,640,388 18,909,424 730,964 0
STREETS&ROADS PROJECTS
6 1-5 Interchange @ Encinitas Blvd CSO4B PW/ENG 1,655,000 1,541,868 (113,132) 0 Project is complete.Caltrans approved Project Study Report.
Cottonwood Creek Watershed LID Retrofit CS14D PW/ENG 242,460 242,460 0 0 Project is complete.Study presented to Council in May 2015.
7 Final invoice received.
Urania Ave Neighborhood Traffic Calming CS14G PW/ENG 128,000 58,167 (69,833) 0 Project will be closed in the third quarter after the payments to
8 the contractor are completed.
Saxony Rd Traffic Safety/Calming CS15E PW/ENG 175,000 131,138 (43,862) 0 Construction was completed in August. Project will be closed
during in 3rd quarter. Donations received and posted to
9 1 FY2015-16 Annual Street Overlay CS16A PW/ENG 2,723,488 2,723,489 0 0 Construction will be completed in October 2016. Project will
be closed during the fourth quarter after the reimbursements
for the raising of the manhole covers is completed.
10
11 Paul Ecke Central Improvements CS16D PW/ENG 450,000 389,706 (60,294) 0 Project is complete.
Regal Road West Sidewalks CS16G PW/ENG 170,000 135,961 (34,039) 0 Construction will be complete in January 2017,project to be
12
closed in third quarter.
Category Total 5,543,948 5,222,789 (321,160)1 0
STORM RELATED PROJECTS
13 1 None
Category Total 0 0 01 0
CONSULTANT STUDIES AND WORK PROJECTS
14 Urban Agriculture Ordinance WC15D PLANNING& 50,000 796 (49,204) 0 Project complete.Council approved the Ordinance on May
BUILDING 11,2016 and it was adopted on May 25,2016. Coastal
Commission approved the Ordinance on 8/11/2016.
Category Total 1 1 50,000 796 (49,204) 0
Capital and Work Project Total 27,071,011 25,886,865 (1,184,147) 0
General Fund 101 20,440,247 19,600,532 839,716 0
HUTA Gas Tax Fund 201 258,347 258,347 0 0
State Capital Grant Fund 203 668,931 668,931 0 0
TransNet Program Funds 211 2,148,865 2,078,930 69,935 0
Household Hazardous Waste Fund 214 500,000 387,681 112,319 0
2017-11-29 Item 10B 54 of 58
Capital Improvement Projects Status Report-CLOSED PROJECTS-Fiscal Year 2016-17 End of Year ATTACHMENT 5
(4th Quarter)
Project Category WP/ Responsible Total Funding Final Returned to Fund/ Remaining Remarks
Title CIP No. Department Amount Cost Transferred to Project Balance
CDBG Fund 222 196,000 196,000 0 0
Federal Capital Grant Fund 223 363,062 278,222 84,840 0
Restricted Donations Fund 229 10,000 10,000 0 0
Park Development Fee 231 450,000 450,000 0 0
Traffic Mitigation Fee 233 1,590,000 1,517,948 72,052 0
Regional Arterial Con estion RTCIP 234 0 0 0 0
Facilit Maintenance Fund 403 445,559 440,274 5,285 0
Cardiff Sanitar District(CSD)(512 0 0 0 0
Encina Sanitary District ESD 522 0 0 0 0
Total CIP and Work Projects b Fundin Source i 27,071,011 1 25,886,865 1,184,147 0
2017-11-29 Item 10B 55 of 58
ATTACHMENT 6
RESOLUTION NO. 2017-95
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ENCINITAS
AMENDING THE FISCAL YEAR 2017-18 BUDGET
WHEREAS, on June 28, 2017 the City of Encinitas City Council adopted
Resolution No. 2017-51 appropriating the budget for Fiscal Year 2017-18; and
WHEREAS, changes in anticipated revenues and/or expenditures of the City
of Encinitas necessitates a revision of the appropriations for Fiscal Year 2017-18;
and
WHEREAS, budgeted expenditures do not exceed anticipated revenue and
available fund balance; and
WHEREAS, the City Council has reviewed the proposed Fiscal Year 2017-
18 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 2017-18 as shown in Exhibit A to this resolution.
PASSED AND ADOPTED this 29th day of November, 2017, by the following
vote, to wit:
AYES:
NAYS:
ABSENT:
ABSTAIN:
Catherine S. Blakespear, Mayor
ATTEST:
Kathy Hollywood, City Clerk
2017-11-29 Item 10B 56 of 58
Exhibit A to Resolution 2017-95
Revenue/ Expenditure/
Transfer In Transfer Out
Organization Object Project Increase Increase
Fund Name Code Code No. Description (Decrease) (Decrease)
Lump sum payment to
CAPERS to reduce the
unfunded pension liability.
Payment is equal to 5%of
the FY 2016-17 carryover
1. General Fund 10190901 428.6 in the General Fund. $ (126,387)
2. General Fund 10190999 498.3 $ (500,000)
Fund balance transfer to
Fund 235 for future open
3. Open Space Acquisition 23500000 398.3 space acquisition. $ 500,000
Fund balance transfer
from General Fund
carryover to Capital
Improvement Program
funds as identified in the
4. General Fund 10100000 398.2 approved Six year CIP $ 2,090,000
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
Total $ 1,590,000 1 $ 373,613
2017-11-29 Item 10B 57 of 58
City of Encinitas ATTACHMENT 7
Summary of Budgetary Fund Balance
FY 2016-2017
FY2016-17 Council Action
Reconciled through July 13,2017
Increase Transfers Transfers
Meeting (Decrease)to Operating Transfers In Out Transfers Out Transfers In Out Available Fund
Description Date Resolution# Fund Balance Revenue Expenditures Operating Operating Debt Capital Capital Balance
Actual Beginning Fund Dalance,7/1/16 32,884,544
Less:Contingency Reserve (11,822,489)
Budget Stabilization Reserve (1,357,873)
Nonspendable Reserve (1,109,425)
CIP Carryover Reserve
Available Beginning Fund Balance,7/1/16 18,594,757
FY 2016-17 Original Budgets Adopted 6/22/16 2016-64 (9,786,742) 67,893,632 (59,112,446) 1,174,360 (2,728,739) (4,250,552) (12,762,997) 8,808,015
FY 2016-17 Budget Adjustments by Council:
1.Increase funding for parking study(WC15C) 7/13/16 2016-72 (25,000) (25,000) 8,783,015
2.Continuing appropriations for Unspent FY 15-16$1,201,403 8/24/16 2016-82 (328,157) (328,157) 8,454,858
3.Hwy 101 Emergency Repairs Monitoring and Maintenance 9/14/16 2016-79 (77,512) (77,512) 8,377,346
4.Increase Construction Budget Cardiff School Dist.CS17C 9/14/16 2016-81 98,000 98,000 8,475,346
5.Increase Tree Trimming Dudget for Ficus Trees 9/28/16 2016-90 (54,000) (54,000) 8,421,346
6.Increase funding for Marine Safety Center at Moonlight Desch(CP14C) 9/28/16 2016-91 (628,104) (628,104) 7,793,242
7.Payment to C,IPERS-Unfunded Pension Liability 10/19/16 2016-93 (220,434) (220,434) 7,572,808
8.A Res of the City Council Amending FY 2016-17 Budget 11/16/16 2016-104 (256,995) 171,124 (272,269) (7,850) 74,000 (222,000) 7,315,813
9.401/402 Posted by N Rau-Prof CS17 E HSIP Grant 12/14/16 Jn1 60576 243,000 243,000 7,558,813
10.Carlsbad Watershed Management Area Cost Sharing Agreement Amend 2/15/17 2017-11 4,048 85,001 (80,953) 7,562,861
11.Conceptual plans for pedestrian rail crossing at or near Verdi(WC15A) 2/15/17 2017-16 (64,000) (64,000) 7,498,861
12.Mid Year Dudget Adjustments 3/8/17 2017-18 41,060 258,355 (217,295) 7,539,921
13.Mid Year Transfers 3/8/17 2017-18 155,984 194,984 (39,000) 7,695,905
14.Additional funding for DigAlerts Service 3122117 2017-13 (55,000) (55,000) 7,640,905
15. Emergency Repairs-Lone Jack Rd(CX17B)to 402 3129117 2017-20 (447,300) (447,300) 7,193,605
16. Emergency Repairs-Manchester Ave.slope(CX17A) 3129117 2017-21 (39,800) (39,800) 7,153,805
17. Housing budget adjustment WC14D 3/29/17 - 100,000 (100,000) 7,153,805
18.Quiet Zone Feasibility Study-WC15A 4126117 2017-34 (232,227) (232,227) 6,921,578
19.Birmingham Dr.Design and Permitting Costs(CS17D) 5/17/17 2017-35 (598,560) (598,560) 6,323,018
20.Lone Jack Storm Drain Replacement Project(CD17C) 5/31/17 2017-41 (102,166) (102,166) 6,220,852
21.Facade Grant Program(WC97F) 6/7/17 2017-47 (66,786) (66,786) 6,154,066
22.Amend FY 16-17 Budget is Close Proj CS16G 6/7/17 2017-50 107,539 157,500 (84,000) 34,039 6,261,605
22.Amend FY 16-17 Budget is Close Proj C 13A 6/7/17 2017-50 610,693 610,693 6,872,298
23.Cerro St.is Willowspring Dr.Speed Cushions(CS021`) 6/28/17 2017-57 (90,000) (90,000) 6,782,298
24.Reimb-Turf Rebate CP16D,Manhole covers CS16A,SDWD Energ WC16A 6/1/17 254,217 254,217 7,036,515
25. - 7,036,515
26. - 7,036,515
Projected Available Fund Balance 6/30/2017 (11,558,242) 68,565,612 (60,243,601)1 1,174,360 1 (2,736,589) (4,250,552)1 1,167,933 1 (15,235,405)
P v —, v,rrte V22/zov amen— P rzd\z-2-
2017-11-29 Item 10B 58 of 58