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2017-12-20 Item 08J FY 2017-18 1st Quarter Budget Status Report and Proposed AmendmentsMEETING DATE: December 20, 2017 PREPARED BY: DEPARTMENT: SUBJECT: Tom Gallup, Finance Manager Finance AGENDA REPORT INTERIM DEPT DIRECTOR: CITY MANAGER: City Council James Riley Karen P. Brust Fiscal Year 2017 -18 First Quarter Budget Status Report and Proposed Budget Amendments RECOMMENDED ACTION: Staff recommends that City Council take the following actions: 1. Receive and file the Fiscal Year 2017 -18 First Quarter Budget Status Report; and 2. Adopt Resolution No. 2017 -113 titled "A Resolution of the City Council of the City of Encinitas Amending the Fiscal Year 2017 -18 Budget" (Attachment 1) STRATEGIC PLAN: This agenda item falls within the Organizational Efficiency and Effectiveness focus area of the Strategic Plan by maintaining the City's financial health. FISCAL CONSIDERATIONS: The Finance Department has completed the first quarter review of FY 2017 -18, which includes recommendations for budget appropriations and budget transfers for Council consideration. Proposed first quarter budget amendments for all funds will increase estimated revenues by $91,207 and increase budgeted expenditures by $897,783. The impact of all proposed General Fund amendments is: an increase of $61,495 in estimated revenue and an increase in budgeted expenditures of $222,380, for a net decrease in available fund balance of $160,885. Attachment 2 provides detailed descriptions of these proposed operating budget amendments. Proposed first quarter amendments to transfers between all funds total $120,813. The General Fund impact is an increase in capital transfers -in of $88,869 from closed capital projects. Attachment 3 provides detailed descriptions of these proposed amendments to transfers. The available fund balance in the General Fund is $8,247,694, which includes all previous FY 2017 -18 General Fund budget amendments approved by the City Council since the adoption of the FY 2017 -18 budget (but not including the proposed amendments under consideration). 2017 -12 -20 Item 08J 1 of 38 Approval of both the first quarter operating budget amendments and fund transfer amendments will decrease the General Fund available fund balance by $72,016 to $8,175,678. A summary of Council actions and available fund balance is included as Attachment 4. BACKGROUND: On June 28, 2017, the City Council adopted Resolution 2017 -51, approving the FY 2017 -18 Operating Budget and Capital Improvement Program (CIP) with appropriations. On November 29, 2017, the City Council received the Report on the Financial Results for Fiscal Year 2016 -17 and adopted the ending fund balances for FY 2016 -17 as beginning fund balances for FY 2017 -18. Beginning fund balance in the General Fund for FY 2017 -18 was $25,651,592, with $10,987,099 unrestricted and available for appropriation after reserve requirements have been met. The unrestricted General Fund balance was projected to be drawn down $1,189,960 for planned capital projects, leaving $9,797,139 available for City Council appropriation at the beginning of FY 2017 -18. Through November 29, 2017, City Council has approved amendments to the FY 2017 -18 General Fund budget that have increased capital project budgets by $218,579 and increased operating budgets by $1,330,866. Adopting the proposed first quarter budget amendments of $72,016 will reduce available fund balance for a fiscal year - to -date total of $1,621,461. These previously approved budget amendments are listed in Attachment 4. ANALYSIS: The purpose of this report is to provide a quarterly update on the current fiscal year operating budget and provide recommendations for additional budget amendments and budget transfers. After three months of FY 2017 -18, actual revenues are expected to exceed estimates by year- end, while budgeted expenditures are anticipated to be less than budget. Schedule A (Attachment 5) provides the adjusted budget summary for all city funds for the current fiscal year. Proposed amendments are indicated in bold font. Schedule C (Attachment 6) presents a summary of budget versus actuals for General Fund operating revenues, expenditures and transfers. General Fund Revenues In the General Fund, revenues total $5,853,751, which is 8% of current fiscal year estimates and up 17% from the FY 2016 -17 first quarter total of $4,984,335. The year -to -date total for property tax is relatively lower in the first quarter since the majority of tax revenue collected occurs in the third and fourth quarters of the fiscal year (following the December and April deadlines). Actual revenue collected in the charges for services category is relatively higher in the first quarter due to recreation fees collected from a greater number of programs offered during the summer months. Table 1 below provides General Fund revenue totals by adopted budget, amended budget, year -to -date (YTD) actual and first quarter revised projections. Staff is proposing a first quarter budget amendment to record $6,995 in revenue received for the purchase of a mobile data computer. City Council approved an agreement with the County of San Diego for the use of a Type 6 fire engine at Fire Station 6 on June 28, 2017. The new unit required the Fire Department purchase at new mobile data computer. The City received $6,995 from the replacement fund with North County Dispatch JPA for the purchase. Additionally, an adjustment of $54,500 in additional revenue collected for officiating services is necessary. 2017 -12 -20 Item 08J 2 of 38 Table 1 General Fund Expenditures First quarter General Fund expenditures amount to $13,573,709 or 22% of the budget, as shown in Table 2 below. The percentage of personnel expenditures is slightly higher for the first quarter than other quarters due to retiree health and Other Post - Employment Benefits (OPEB) payments that are made entirely as a one -time payment in the first quarter, in addition to a lump sum payment made to CalPERS to reduce the City's unfunded pension liability. Also, there were higher than anticipated overtime expenditures resulting from a large number of firefighter deployments on strike teams to wildfires within the state. These expenditures are fully reimbursable by the State of California and offsetting revenue is typically received eight to twelve weeks following a deployment. The Fire Department is expecting a reimbursement of approximately $159,845 for overtime and other related personnel costs. Lastly, personnel expenditures for Marine Safety services and the Junior Lifeguard Program are relatively higher during the first quarter, which encompasses most of the summer when service demand is greater. Table 2 General Fund Revenue Summary (September 30, 2017) Adopted Adopted Amended Percent Percent Revised Budget Budget Budget YTD Actual Realized Projections Description 2017 -18 2017 -18 2017 -18 2017 -18 2017 -18 Property Tax $ 43,192,718 $ 43,192,718 $ 877,484 2% $ 43,192,718 Documentary Transfer Tax 550,000 550,000 84,802 15% 550,000 Sales Tax 13,263,424 13,263,424 1,293,281 10% 13,263,424 Transient Occupancy Tax 1,688,000 1,688,000 493,252 29% 1,688,000 Franchise Tax 2,277,500 2,277,500 10,394 0% 2,277,500 Licenses, Fees and Permits 246,000 246,000 75,029 30% 246,000 Intergovernmental Revenue 530,346 535,346 93,779 18% 542,341 Charges for Services 7,006,469 7,006,469 2,234,780 32% 7,060,969 Fines and Penalties 746,653 746,653 148,171 20% 746,653 Use of Money and Property 751,003 751,003 437,915 58% 751,003 Other Revenue 600,200 600,200 104,863 17% 600,200 Revenue Total $ 70,852,313 $ 70,857,313 $ 5,853,751 8% $ 70,918,808 General Fund Expenditures First quarter General Fund expenditures amount to $13,573,709 or 22% of the budget, as shown in Table 2 below. The percentage of personnel expenditures is slightly higher for the first quarter than other quarters due to retiree health and Other Post - Employment Benefits (OPEB) payments that are made entirely as a one -time payment in the first quarter, in addition to a lump sum payment made to CalPERS to reduce the City's unfunded pension liability. Also, there were higher than anticipated overtime expenditures resulting from a large number of firefighter deployments on strike teams to wildfires within the state. These expenditures are fully reimbursable by the State of California and offsetting revenue is typically received eight to twelve weeks following a deployment. The Fire Department is expecting a reimbursement of approximately $159,845 for overtime and other related personnel costs. Lastly, personnel expenditures for Marine Safety services and the Junior Lifeguard Program are relatively higher during the first quarter, which encompasses most of the summer when service demand is greater. Table 2 General Fund expenditures (excluding transfers) through the first three months of FY 2017 -18 are $284,507 less than through the same period in FY 2016 -17. This overall variance is primarily the result of an additional $1.6 million in expenditures in the personnel category but reduced expenditures of $1.9 million in contracts and services. The variance in personnel expenditures is due to budgeted salary increases for employees approved by the City Council and identified in the executed Memorandum of Understanding (MOU) with the Service Employees International Union (SEIU), and in a separate resolution for unrepresented employees; an increase in Other Post - Employment Benefits (OPEB) cost; and expenditures for positions that were vacant during the first quarter of FY 2016 -17, but are now filled.. Although 2017 -12 -20 Item 08J 3 of 38 General Fund Expenditures Summary by Category (September 30, 2017) Adopted Amended Percent Revised Budget Budget YTD Actual Realized Projections Description 2017 -18 2017 -18 2017 -18 2017 -18 2017 -18 Personnel $ 32,026,881 $ 32,084,481 $ 10,251,263 32% $ 32,112,481 Materials & Supplies 1,404,631 1,404,631 195,216 14% 1,414,631 Contracts & Services 28,484,418 28,716,953 2,942,499 10% 28,817,360 Internal Cost Allocation 431,013 431,013 107,753 25% 431,013 Capital Outlay 125,845 134,845 76,978 57% 218,818 Debt/Finance 128,975 128,975 0 0% 128,975 Expenditure Total $ 62,601,763 $ 62,900,898 $ 13,573,709 22% $ 63,123,278 General Fund expenditures (excluding transfers) through the first three months of FY 2017 -18 are $284,507 less than through the same period in FY 2016 -17. This overall variance is primarily the result of an additional $1.6 million in expenditures in the personnel category but reduced expenditures of $1.9 million in contracts and services. The variance in personnel expenditures is due to budgeted salary increases for employees approved by the City Council and identified in the executed Memorandum of Understanding (MOU) with the Service Employees International Union (SEIU), and in a separate resolution for unrepresented employees; an increase in Other Post - Employment Benefits (OPEB) cost; and expenditures for positions that were vacant during the first quarter of FY 2016 -17, but are now filled.. Although 2017 -12 -20 Item 08J 3 of 38 year -to -date personnel expenditures are higher than last fiscal year, this category is expected to be under budget for the current fiscal year. The variance in the contracts and services category is primarily the result of a difference in the timing of payments made for Sheriff's contract law enforcement services. No payments were recorded in the first quarter this fiscal year compared with one payment recorded in the same period of FY 2016 -17, resulting in $1.2 million more unspent for law enforcement services. As with personnel, this category is also under budget for the current fiscal year. General Fund Transfers Transfers involve moving budgeted appropriations between funds. Staff is proposing increasing Transfers -In to the General Fund by $88,869, primarily to return appropriated funds from closed capital or work projects. Transfers -Out of the General Fund consist of operating transfers, transfers for debt service payments and transfer to fund capital projects, and currently make up $10,873,281 or 17% of the General Fund expenditure budget. Staff is not proposing any adjustments in transfers out of the General Fund for the first quarter. Table 3 below provides a summary of proposed first quarter transfers. Table 3 General Fund Transfers Summary (September 30, 2017) Adopted Amended Percent Revised Budget Budget YTD Actual Realized Projections Description 2017 -18 2017 -18 2017 -18 2017 -18 2017 -18 Transfers In $ 1,214,191 $ 1,214,191 $ 303,548 25% $ 1,303,060 Transfers Out 10,654,702 10,873,281 7,558,364 70% 10,873,281 General Fund Transfers Total $ (9,440,511) $ (9,659,090) $ (7,254,816) 75% $ (9,570,221) Capital Improvement Program Status Update (Attachment 7) There are presently 118 active projects, with project -to -date expenditures totaling $41.2 million as of 9/30/17. Status updates and project -to -date expenditures for active projects are provided in Attachment 7. Proposed Budget Adjustments (Attachment 2) Detailed explanations for each proposed budget amendment (arranged by Department, Division and Fund) are included in Attachment 2. Table 4 below provides a summary of all the proposed operating budget amendments by fund, with additional detail provided in Attachment 2: 2017 -12 -20 Item 08J 4 of 38 Table 4 First Quarter Operating Budget Amendment Summary Revenue Expenditure Fund Balance Increase Increase Increase Description (Decrease) (Decrease) (Decrease) General Fund (101) $ 61,495 $ 222,380 $ (160,885) Solid Waste, Recycling & HHW Fund (214) 0 3,000 (3,000) Federal Capital Grant Fund (223) 4,644 0 4,644 Restricted Donations & Contributions Fund (229) 25,068 24,993 75 Encinitas Lighting & Landscape District Fund (295) 0 16,680 (16,680) Capital Improvement Funds (401/402) 0 (18,169) 18,169 CSD Operations Fund (511) 0 7,053 (7,053) CSD Capital Replacement Fund (512) 0 344,650 (344,650) ESD Operations Fund (521) 0 2,196 (2,196) Pacific Pines Affordable Housing Fund (561) 0 25,000 (25,000) Vehicle Replacement Fund 622 0 270,000 270,000 Operating Budget Amendment Total $ 91,207 $ 897,783 $ (806,576) Proposed Adjustments to Transfers between Funds (Attachment 3) In addition to the first quarter appropriations, several budget transfers have been identified which require City Council approval. The transfers are summarized below in Table 5 and detailed in Attachment 3: Table 5 First Quarter Fund Transfer Amendments General Fund (101) $ 88,869 $ - Asset Forfeiture Fund (215) 1,639 Encinitas Ranch Lighting and Landscape (297) 30,305 Capital Improvements Fund (401) 111,944 Ca ital Im rovements Fund 402 8,869 Fund Transfer Amendments Total 120,813 120,813 ENVIRONMENTAL CONSIDERATIONS: The action being considered by the City Council is exempt from the California Environmental Quality Act (CEQA) because it is not a "project" under Section 15378(b)(5) of CEQA Guidelines. The action involves an organizational or administrative activity of government that will not result in the direct or indirect physical change in the environment. ATTACHMENTS: 1. Resolution No. 2017 -113 titled " A Resolution of the City Council of the City of Encinitas Amending the Fiscal Year 2017 -18 Budget" 2. FY 2017 -18 Proposed Operating Budget Amendments — First Quarter 3. FY 2017 -18 Proposed Fund Transfer Amendments — First Quarter 4. FY 2017 -18 Summary of Budgetary Fund Balance 5. Schedule A: Revised Budget Summary — First Quarter FY 2017 -18 6. Schedule C: Detail of General Fund Revenues, Expenditures and Transfers 7. FY 2017 -18 YTD Capital Improvement Program Status Report (First Quarter) 2017 -12 -20 Item 08J 5 of 38 ATTACHMENT 1 RESOLUTION NO. 2017 -113 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 20th day of December 2017, by the following vote, to wit: AYES: NAYS: ABSENT: ABSTAIN: Catherine S. Blakespear, Mayor ATTEST: Kathy Hollywood, City Clerk 2017 -12 -20 Item 08J 6 of 38 Exhibit A to Resolution 2017 -113 Fund Name Organization Object Project Description Revenue/ Expenditure/ Code Code No. Transfer In Transfer Out Increase Increase (Decrease) (Decrease) 1. General Fund 10152700 468.1 Leucadia bike racks $ 10,000 2. General Fund 10190900 452 Budget for Emergency $ (6,950) Operations Center phone lines moved to Disaster 3. General Fund 10162513 452 Preparedness Division $ 6,950 4. General Fund 10162511 399 Mobile Data Computer for $ 6,995 5. General Fund 10162511 476 Station 6 engine $ 6,995 6. General Fund 10162514 476 All Terrain Vehicle for $ 32,831.39 Marine Safety Division not received prior to FY 16 -17 year end 7. General Fund 10171630 476 Self priming pump for $ 44,147 Street Maintenance Division not received prior to FY 16 -17 year end 8. General Fund 10180800 433 Supplemental payment for $ 23,907 Animal Services due to lower than projected revenue collections 9. General Fund 10171640 445 Rental and service $ 3,600 expenses for portable toilets at City facilities, parks and beaches 10. General Fund 10180810 445 $ 1,500 11. General Fund 10180820 445 $ 6,300 12. General Fund 10180850 445 $ 3,100 13. General Fund 10180810 411.3 Contract Facilities $ 14,000 Technician budget 14. General Fund 10180850 411.3 $ 14,000 15. General Fund 10180881 432.1 Instructor expenditures for $ 7,500 clay pottery classes 16. General Fund 10180856 346.1 Youth and adult basketball $ 50,000 recreation program officiating services 17. General Fund 10180856 432.1 $ 50,000 18. General Fund 10180876 346.1 Adult softball recreation $ 4,500 program officiating services 19. General Fund 10180876 432.1 $ 4,500 20. Solid Waste, Recycling and HHW 21420317 468.4 Trash containers for bus $ 3,000 stops 21. Federal Capital Grants 22300000 331.2 Additional amount of State $ 4,644 Homeland Security Program grant award 22. Restricted Donations & Contributions 22980860 363 PARTY Add donation budget for $ 1,200 Senior Center events. 23. Restricted Donations & Contributions 22980860 469 $ 1,125 24. Restricted Donations & Contributions 22962514 363 FDONA Firehouse Subs Public $ 23,868 Safety Foundation grant for 14 lifeguard AEDs 25. Restricted Donations & Contributions 22962514 476 $ 23,868 2017 -12 -20 Item 08J 7 of 38 Exhibit A to Resolution 2017 -113 Fund Name Organization Object Project Description Revenue/ Expenditure/ Code Code No. Transfer In Transfer Out Increase Increase (Decrease) (Decrease) 26. Encinitas Lighting & Landscape 29580810 432.2 Correct data entry error $ 5,000 that reduced tree maintenance budget 27. Encinitas Lighting & Landscape 29580810 464.1 Correct data entry error $ 11,680 that eliminated budget for mulch purchases 28. Capital Projects 40295223 590 WC18A Reduce 800 MHz radio $ (2,462) replacement project budget to reflect grant funds appropriated for dry suits 29. Capital Projects 40295223 590 WF18A Create new project and $ 7,106 appropriate expenditures for grant- funded dry suits 30. Capital Projects 40195215 590 CP14C Reduce balance $ (1,639) transferred to Marine Safety Center project to reflect actual cash balance in 215 Fund 31. Capital Projects 40295101 590 CX17A Balance remaining in $ (8,869) Manchester Slope Failure Emergency Repairs project returned to General Fund 32. Capital Projects 40195101 590 WC15G Balance remaining in Arts $ (80,000) Master Plan project returned to General Fund 33. Capital Projects 40195297 590 CP15B Balance remaining in ADA $ (30,305) Parking Lot Upgrades project at Leo Mullen Sports Park to be returned to Encinitas Ranch LLD 34. Capital Projects 40295222 590 Create new project budget $ 98,000 for CDBG program Cardiff ADA improvements 35. Cardiff Sanitary Division 51171661 435.2 Additional treatment costs $ 7,053 and pump station maintenance 36. Cardiff Sanitary Division 51296662 540 CC18A Cardiff Pump Station Force $ 344,650 Main project 37. Encinitas Sanitary Division 51171661 435.2 Additional treatment costs $ 2,196 and pump station maintenance 38. Pacific Pines Affordable Housing 56151480 432.2 Additional maintenance $ 25,000 costs. 39. Vehicle Replacement 62271670 475 Re- appropriation of $ 270,000 funding for approved FY 16 -17 vehicle purchases not delivered until FY 17 -18 Total - Budget Amendments $ 91,207 $ 897,783 2017 -12 -20 Item 08J 8 of 38 Exhibit A to Resolution 2017 -113 Fund Name Organization Object Project Description Revenue/ Expenditure/ Code Code No. Transfer In Transfer Out Increase Increase (Decrease) (Decrease) 40. General Fund 10100000 398.2 Transfer in for closed $ 88,869 capital projects 41. Asset Forfeiture 21500000 398.2 Reduce balance $ 1,639 transferred to CP14C to reflect actual cash balance in Fund 215 42. Encinitas Ranch Lighting & Landscape 29700000 398.2 Transfer in for closed $ 30,304.77 capital projects 43. Capital Improvement 40100000 498.2 Transfer out for closed $ 111,944 44. Capital Improvement 40200000 498.2 projects $ 8,869.46 Total - Transfers 1 $ 120,813 $ 120,813 2017 -12 -20 Item 08J 9 of 38 ATTACHMENT 2 FY 2017 -18 Proposed Operating Budget Amendments - First Quarter Revenue Expenditure Fund Balance Department Increase Increase Increase Description Division (Decrease) (Decrease) (Decrease) General Fund (101) Re- appropriation for approved encumbered purchase of Leucadia Development $ - $ 10,000 $ (10,000) bike racks. Services (Engineering) Move budgeted expenditures for Emergency Operations Center Finance $ (6,950) $ 6,950 phone lines from Central Services to Disaster Preparedness Division (Central Services) for a net zero impact to the General Fund. Fire $ 6,950 $ (6,950) (Disaster Preparedness) City Council approved an agreement with the County of San Diego for Fire $ 6,995 $ 6,995 $ the use of a Type 6 fire engine at Fire Station 6 on June 28, 2017. The (Operations) new engine required the Fire Department purchase a new Mobile Data Computer. The City received $6,995 from a replacement fund with North County Dispatch JPA for the purchase. Appropriations are requested for both the revenue and expenditure. The purchase of an All- Terrain Vehicle (ATV) was approved and Fire $ 32,831 $ (32,831) budgeted in FY 2016 -17, but outfitting of the ATV was not complete (Marine Safety) until after June 30, 2017. The purchase was classified as a prepaid (encumbered) expense and requires a re- appropriation in FY 2017- 18. The purchase of a pump was approved and budgeted in FY 2016 -17, Public Works $ 44,147 $ (44,147) but not received until after June 30, 2017, and was classified as a (Street prepaid (encumbered) expense and requires a re- appropriation in FY Maintenance) 2017 -18. Increase budget to cover rental and service cost for portable toilets at Public Works $ 3,600 $ (3,600) Civic Center lower parking lot. Estimated cost is $400 per month for (Facility Maint. nine months (October through June). Civic Center) Increase operating budget to cover rental and service costs for Parks, Recreation $ 10,900 $ (10,900) portable toilets at Leucadia Roadside Park, Moonlight and Swami's & Cultural Arts Beaches and the Community Center. Additional contractual cost for animal control services resulting from Parks, Recreation $ 23,907 $ (23,907) 2016 -2017 revenue collections not meeting estimate set by the & Cultural Arts County of San Diego Department of Animal Services. (Administration) Correct an error that omitted the personnel budget in the current fiscal Parks, Recreation $ 28,000 $ (28,000) year for the Contract Facilities Tech position that was authorized as & Cultural Arts part of the reorganization approved on March 29, 2017. Budget adjustment to reflect estimated expenditures for clay pottery Parks, Recreation $ 7,500 $ (7,500) making classes, which are offset by recreation fees. & Cultural Arts (Cultural Arts) 2017 -12 -20 Item 08J 10 of 38 ATTACHMENT 2 FY 2017 -18 Proposed Operating Budget Amendments - First Quarter Revenue Expenditure Fund Balance Department Increase Increase Increase Description Division (Decrease) (Decrease) (Decrease) Increase both revenue and expenditure budget to provide for youth Parks, Recreation $ 50,000 $ 50,000 $ and adult basketball officiating services through a contractual & Cultural Arts agreement. Officiating fees were previously paid directly to officials by (Community program participants. These fees will now be included in the Center Adult registration fees paid to the City and directly paid to the contractor, Programs) thereby improving transparency and accountability. Increase both revenue and expenditure budget to provide for Adult Parks, Recreation $ 4,500 $ 4,500 $ softball officiating services through a contractual agreement. & Cultural Arts Officiating fees were previously paid directly to officials by program (Community participants. Center Adult Programs) Budget adjustments to both revenue and expenditures budgets to Parks, Recreation $ (5,250) $ (5,250) reflect consolidation of divisions. All activities are budgeted in Senior & Cultural Arts Center Programs division. (Senior Center Events) Parks, Recreation $ 5,250 $ 5,250 & Cultural Arts (Senior Center Programs) Parks, Recreation $ (2,500) $ 2,500 & Cultural Arts (Senior Center Events) Parks, Recreation $ 2,500 $ (2,500) & Cultural Arts (Senior Center Programs) Total General Fund (101) $ 61,495 $ 222,380 $ (160,885) Solid Waste, Recvclina and HHW Fund (214) Increase budget to cover the $3,000 increase to purchase bus stop Public Works $ 3,000 $ (3,000) trash containers. Total Solid Waste, Recycling and HHW Fund (214) $ - $ 3,000 $ (3,000) Federal Capital Grant Fund (223) The City was awarded a 2016 State Homeland Security Program Fire $ 4,644 $ 4,644 grant for $39,644. City Council authorized the expenditure of $7,106 (Operations) for dry suits for the swiftwater rescue team and the remaining balance for the replacement of 800 MHz radios. Staff originally estimated a $35,000 grant. An appropriation in this fund is necessary to record the additional grant funding. Total Federal Capital Grant Fund (223) 2017 -12 -20 $ 4,644 $ - $ 4,644 Item 08J 11 of 38 ATTACHMENT 2 FY 2017 -18 Proposed Operating Budget Amendments - First Quarter Revenue Expenditure Fund Balance Department Increase Increase Increase Description Division (Decrease) (Decrease) (Decrease) Restricted Donations & Contributions Fund (229) Revenue and expenditure budget appropriations for donations and Parks, Recreation $ 1,200 $ 1,125 $ 75 expenditures related to Senior Center themed events. & Cultural Arts (Senior Center) City Council approved the acceptance of a grant from Firehouse Subs Fire $ 23,868 $ 23,868 $ Public Safety Foundation on June 7, 2017, for the purchase of 14 (Operations) Philips AEDs and accessories for lifeguards. An appropriation in this fund is necessary for the actual donation amount and expenditure. Total Restricted Donations & Contributions Fund (229) Encinitas Liahtina and Landscape District Fund (295) $ 25,068 $ 24,993 $ 75 Correct data entry error in original FY 2017 -18 budget that incorrectly Parks, Recreation $ 16,680 $ (16,680) reduced expenditures for tree maintenance and eliminated the budget & Cultural Arts for mulch purchases. (Park Maintenance) Total Encinitas Lighting and Landscape District Fund (295) 2017 -12 -20 $ - $ 16,680 $ (16,680) Item 08J 12 of 38 ATTACHMENT 2 FY 2017 -18 Proposed Operating Budget Amendments - First Quarter Revenue Expenditure Fund Balance Department Increase Increase Increase Description Division (Decrease) (Decrease) (Decrease) Capital Improvements Funds (401/402) Reduce budget in the 800 MHz radio replacement project WC18A by Fire $ - $ (2,462) $ 2,462 $2,462 to reflect grant funds appropriated for the purchase of dry suits (Operations) for the swiftwater rescue team. Budget for the purchase of dry suits for the swiftwater rescue team Fire $ - $ 7,106 $ (7,106) from 2016 State Homeland Security Program grant funds in a new (Operations) work project. Reduce balance transferred from the Federal Asset Forfeiture Fund City Manager $ - $ (1,639) $ 1,639 215 to the Marine Safety Center Construction project CP14C to reflect (Law Enforcement) actual cash balance. The City Council approved a transfer of the estimated amount on August 30, 2017 (Resolution 2017 -74). The Emergency Repairs project due to the Manchester Slope Failure Development $ - $ (8,869) $ 8,869 (CX17A) was completed in March 2017, and the filing of the Notice of Services Completion was authorized by Council on June 28, 2017. The (Engineering) balance of $8,869 will be returned to the General Fund (101). The Arts Master Plan project (WC15G) has been closed and related Parks, Recreation $ - $ (80,000) $ 80,000 activities will fall under the Commission for the Arts Work Plan. The & Cultural Arts balance will be returned to the General Fund. (Cultural Arts) The Americans with Disabilities Act (ADA) Parking Lot Upgrades Parks, Recreation $ - $ (30,305) $ 30,305 project (CP15B) at Leo Mullen Sports Park has been completed. The & Cultural Arts balance will be returned to the Encinitas Ranch Lighting and (Administration) Landscape District Fund 297. On April 26, 2017, the City Council approved the CDBG program, Development $ - $ 98,000 $ (98,000) which included $98,000 for Cardiff ADA improvements (Resolution Services 2017 -28). Funding is being appropriated to the identified project. (Advanced Planning and Housing) Total Capital Improvements Funds (401/402) $ $ (18,169) $ 18,169 CSD Operations Fund (511) An adjustment is necessary to reflect final San Elijo JPA ( SEJPA) Public Works $ 7,053 $ (7,053) operating budget (treatment costs and pump station maintenance). (Wastewater Operations) Total CSD Operations Fund (511) CSD Capital Replacement Fund (512) $ $ 7,053 $ (7,053) Cardiff Pump Station Force Main Project added to SEJPA budget Public Works $ 344,650 $ (344,650) after the City adopted its operating budget. (Wastewater Operations) Total CSD Capital Replacement Fund (512) 2017 -12 -20 item 08J $ $ 344,650 $ (344,650) 13 of 38 ATTACHMENT 2 FY 2017 -18 Proposed Operating Budget Amendments - First Quarter Revenue Expenditure Fund Balance Department Increase Increase Increase Description Division (Decrease) (Decrease) (Decrease) ESD Operations Fund (521) Adjustment necessary to reflect final Encina Wastewater JPA Public Works $ 2,196 $ (2,196) operating budget (treatment costs and pump station maintenance). (Wastewater Operations) Total ESD Operations Fund (521) $ $ 2,196 $ (2,196) Pacific Pines Affordable Housina Fund (561) Total Pacific Pines Affordable Housing Fund 561 $ $ 25,000 $ (25,000) Vehicle Replacement Program Fund (622) Total Vehicle Replacement Program Fund (622) $ - $ 270,000 $ (270,000) Total All Funds $ 91,207 $ 897,783 $ (806,576) 2017 -12 -20 Item 08J 14 of 38 ATTACHMENT 3 FY 2017 -18 Proposed Fund Transfer Amendments - First Quarter Depa Transfer In Transfer Out rtme Increase Increase Description nt Decrease Decrease Capital Improvements Funds (401/402) The Arts Master Plan project (WC15G) has been closed and related Park activities will fall under the Commission for the Arts Work Plan. The s, balance will be returned to the General Fund. Recr eatio Capital Improvement Funds (401) $ 80,000 General Fund 101 $ 80,000 The Emergency Repairs project due to the Manchester Slope Failure Deve (CX17A) was completed in March 2017, and the filing of the Notice of lopm Completion was authorized by Council on June 28, 2017. The balance ent of $8,869 will be returned to the General Fund (101). Servi ces Capital Improvement Funds (402) $ 8,869 General Fund 101 $ 8,869 The ADA Parking Lot Upgrades project (CP15B) at Leo Mullen Sports Park Park has been completed. The balance will be returned to the Encinitas s, Ranch Lighting and Landscape District Fund. Recr Capital Improvement Funds (401) $ 30,305 Encinitas Ranch Lighting and Landscape District Fund 297 $ 30,305 Reduce balance transferred from the Federal Asset Forfeiture Fund 215 City to the Marine Safety Center Construction project CP14C to reflect actual Man cash balance. The City Council approved a transfer of the estimated ager amount on August 30, 2017 (Resolution 2017 -74). Capital Improvement Funds (401) $ 1,639 Asset Forfeiture Fund 215 $ 1,639 Total Transfers $ 120,813 $ 120,813 First Quarter Fund Transfer Amendments General Fund (101) $ 88,869 $ - Asset Forfeiture Fund (215) 1,639 Encinitas Ranch Lighting and Landscape (297) 30,305 Capital Improvements Fund (401) 111,944 Ca ital Improvements Fund 402 8,869 Fund Transfer Amendments Total 120,813 120,813 2017 -12 -20 Item 08J 15 of 38 City of Encinitas ATTACHMENT 4 Summary of Budgetary Fund Balance FY 2017 -2018 FY 2017 -18 Council Action 2017 -12 -20 item 08J 16 of 38 Increase Meeting (Decrease) to Available Fund Description Date Resolution # Fund Balance Balance Beginning Fund Balance, 7/1/17 25,651,592 Less: Contingency Reserve (12,520,353) Budget Stabilization Reserve (1,417,046) Non - spendable Reserve (727,094) CIP Carryover Reserve 10,987,099 Available Beginning Fund Balance, 7/1/17 FY 2017 -18 Original Budgets Adopted 6/28/17 2017 -51 (1,1899960) 9,797,139 FY 2017 -18 Budget Adjustments by Council: 1. Design review of mobility projects 8/9/17 2017 -62 (50,000) 9,747,139 2. Harbaugh Seaside Parkway maintenance costs 8/23/17 2017 -68 (29,535) 9,717,604 3. Encumbrance Carry Forward for professional services contract 8/25/17 JnI 105203 (7,000) 9,710,604 4. SANDAG Coastal Rail Trail invoice 8/30/17 2017 -81 (218,579) 9,492,025 5. Sheriff's Department 960 hour rehire program for Code Enforcement 8/30/17 2017 -84 (57,600) 9,434,425 6. Districting Election professional services 8/30/17 2017 -86 (150,000) 9,284,425 7. Lump sum payment to CalPERS to reduce unfunded pension liability 11/29/17 2017 -95 (500,000) 8,784,425 8. Fund balance transfer to Open Space Acquisition Fund (Fund 235) 11/29/17 2017 -95 (500,000) 8,284,425 9. Preparation of joint technical feasibility study on Community Choice Energy 11/29/17 2017 -106 (16,731) 8,267,694 10. As Needed Grant Writing Services Contract 11/29/17 2017 -107 (20,000) 8,247,694 11. FY 2017 -18 First Quarter adjustments 12/20/17 2017 -113 (160,885) 8,086,809 12. FY 2017 -18 First Quarter CIP transfer adjustments 12/20/17 2017 -113 88, 869 8,175,678 Projected Available Fund Balance 6/30/2018 1 1 (2,8119421) 8,175,678 2017 -12 -20 item 08J 16 of 38 ATTACHMENT 5 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 71,002,602 63,736,803 7,265,799 (6,181,579) 12,071,319 (3,888,641) 8,182,678 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 71,002,602 63,736,803 7,265,799 (6,181,579) 26,735,812 (3,888,641) - 22,847,171 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 - 39,644 39,644 - 39,644 (35,000) 4,644 944,782 4,051,195 225,066 3,826,129 (1,125,484) 3,645,427 (3,005,000) - 640,428 TOTAL INFRASTRUCTURE FUNDS GRANT FUNDS 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 1,012,351 420,500 506,630 (86,130) - 926,221 - 926,221 Asset Forfeiture 215 103,361 - - - - 103,361 (103,361) - 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 229 156,973 211,593 338,583 (126,990) 75,000 104,983 - 104,983 CSA17 Fire Operations 230 205,672 79,581 73,432 6,149 - 211,821 (10,000) 201,821 1,600,386 1,627,584 1,595,263 32,321 157,025 1,789,732 (324,450) - 1,465,282 TOTAL GRANT FUNDS 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 3,789,918 2,623,402 - 2,623,402 (88,708) 6,324,612 (1,833,841) - 4,490,771 TOTAL DEVELOPMENT IMPACT FUNDS 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 1,551,598 (206,648) - 664,449 (40,000) 624,449 Encinitas Ranch Lighting Landscape 297 1,310,340 628,200 568,656 59,544 - 1 1,369,884 10,305 1 1,380,189 2,948,076 2,084,381 2,286,166 (201,785) 14,000 2,760,291 (29,695) - 2,730,596 TOTAL MUNICIPAL IMPROVEMENT DISTRICT FUNDS 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 - 9,576 522,442 9,350 4,029,877 (4,020,527) 4,020,527 522,442 - - 522,442 TOTAL DEBT SERVICE FUNDS CAPITAL IMPROVEMENT FUNDS Capital Project Fund 401 - - - 4,456,187 4,568,131 (111,944) Capital Project Fund 402 - - - - 4,323,600 4,332,469 (8,869) 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 8,779,787 9,711,600 674,913 CARDIFF SANITARY DIVISION FUNDS Operations 511 3,571,520 4,927,143 3,920,308 1,006,835 - 4,578,355 (1,629,784) 2,948,571 Capital Replacement 512 (949,830) - - (949,830) 1,974,434 1,643,804 (619,200) Capital Expansion 513 988,601 55,000 55,000 - 1,043,601 - 1,043,601 3,610,291 4,982,143 3,920,308 1,061,835 - 4,672,126 344,650 1,643,804 3,372,972 TOTAL CSD FUNDS 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 1,429,348 2,087,475 3,803,975 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 2,196 2,087,475 7,758,301 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 1,537,017 216,342 250,812 (34,470) 13,039 1,515,586 (21,739) 1,493,847 TOTAL OTHER PROPRIETARY FUNDS 1,556,014 1,399,898 1,501,253 (101,355) 72,636 1,527,295 (21,739) - 1,505,556 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 10,000 816,000 (806,000) 113,000 190,933 - 190,933 Mach Equipment Replacement 623 1,283,707 10,000 10,000 - 125,000 1,408,707 - 1,408,707 2017 -12 -20 Item 08J 17 of 38 ATTACHMENT 5 Schedule A: Revised Budget Summary FY 2017 -18 Fund Name Fund Unassigned Fund Balance 7/1/2017 Operating Revenue Projections Approved Operating Expenditures Net Operating Net Operating Transfers Available Fund Balance Net Capital Transfers Capital Expenditures Ending Fund Balance 6/30/2018 Fire Apparatus Replacement TOTAL INTERNAL SERVICE FUNDS 624 1,512,218 449,493 49,493T 378,000 1,440,725 - 1,440,725 7,521,266 2,633,708 4,866,220 (2,232,512) 1,631,583 6,920,337 - - 6,920,337 TOTAL ALL FUNDS 1 57,412,286 1 93,164,9411 83,728,847 1 9,436,094 (500,000)1 66,348,380 1 23,267 1 13,442,879 1 52,928,769 2017 -12 -20 Item 08J 18 of 38 Schedule C: General Fund Revenue, Expenditures and Transfers Detail FY 2017 -18 FY 2017 -18 FY 2017 -18 Adopted Budget Amended Budget Amendment Budget 6/29/17 Attachment 6 FY 2017 -18 FY 2017 -18 FY 2017 -18 Actual Budget Budget Amounts $ Variance % Over /(Under) Over /(Under) YTD YTD REVENUE TAX REVENUE 438,990 - 438,990 83,136 (355,854) 18.9% 1 PROPERTY TAXES $ 43,192,718 $ $ 43,192,718 $ 877,484 $ (42,315,234) 2.0% 2 DOCUMENTARY TRANSFER TAXES 550,000 550,000 84,802 (465,198) 15.4% 3 SALES TAXES 13,263,424 13,263,424 1,293,281 (11,970,143) 9.8% 4 TRANSIENT OCCUPANCY TAX 1,688,000 1,688,000 493,252 (1,194,748) 29.2% 5 FRANCHISE FEES 2,277,500 2,277,500 10,394 (2,267,106) 0.5% 6 TAX REVENUE TOTAL 60,971,642 60,971,642 2,759,213 (58,212,429) 4.5% THER REVENUE 1,341,453 1,341,453 340,223 (1,001,230) 25.4% 7 LICENSES AND PERMITS 246,000 246,000 75,029 (170,971) 30.5% 8 INTERGOVERNMENTAL REVENUE 530,346 5,000 535,346 93,779 (441,567) 17.5% 9 CHARGES FOR SERVICES 7,006,469 - 7,006,469 2,234,780 (4,771,689) 31.9% 10 FINES AND PENALTIES 746,653 746,653 148,171 (598,482) 19.8% 11 USE OF MONEY 751,003 751,003 437,915 (313,088) 58.3% 12 OTHER REVENUE 600,200 - 600,200 104,863 (495,337) 17.5% 13 OTHER REVENUE TOTAL 9,880,671 5,000 9,885,671 3,094,538 (6,791,133) 31.3% 14 REVENUE TOTAL 70,852,313 5,000 70,857,313 5,853,751 (65,003,562) 8.3% EXPENDITURES !R GOVERNMENT 15 CITYCOUNCIL - ADMINISTRATION 438,990 - 438,990 83,136 (355,854) 18.9% 16 CITY COUNCIL - CITY ATTORNEY 375,500 150,000 525,500 76,660 (448,840) 14.6% 17 CITYMANAGER - ADMINISTRATION 1,043,997 - 1,043,997 196,462 (847,535) 18.8% 18 CITY MANAGER - ECONOMIC DEV 108,500 108,500 16,667 (91,833) 15.4% 19 CITY MANAGER - ENVIRONMENTAL SVC 135,471 135,471 30,527 (104,944) 22.5% 20 CITY MANAGER - HUMAN RESOURCES 810,850 810,850 196,089 (614,761) 24.2% 21 CITY MANAGER- IT OPERATIONS 1,105,386 1,105,386 209,085 (896,301) 18.9% 22 CITY MANAGER - IT APPLICATIONS 1,341,453 1,341,453 340,223 (1,001,230) 25.4% 23 CITYCLERK - ADMINISTRATION 420,804 420,804 89,433 (331,371) 21.3% 24 CITY CLERK - ELECTIONS 1,000 - 1,000 - (1,000) 0.0% 25 FINANCE - ADMINISTRATION 1,766,309 4,950 1,771,259 358,909 (1,412,350) 20.3% 26 GENERAL GOVERNMENT TOTAL 7,548,260 154,950 7,703,210 1,597,190 (6,106,020) 20.7% JEVELOPMENT SERVICES 27 DEV SVC- DIRECTOR 336,254 336,254 46,185 (290,069) 13.7% 28 DEV SVC- PLAN -ADMIN SVCS 415,366 415,366 89,517 (325,849) 21.6% 29 DEV SVC- PLAN -LAND DEVELOPMENT 2,402,359 2,402,359 464,441 (1,937,918) 19.3% 30 DEV SVC- PLAN - REGULATORY PERMIT 155,741 155,741 31,151 (124,590) 20.0% 31 DEV SVC -PLAN- APPLICANT DEPOSIT 10,000 10,000 600 (9,400) 6.0% 32 DEV SVC- PLAN -ADV PLANNING -HSG 560,804 560,804 81,561 (479,243) 14.5% 33 DEV SVC -PLAN- BUILDING & CODE 2,435,130 57,600 2,492,730 439,679 (2,053,051) 17.6% 34 DEV SVC -PLAN- PARKING CITATION 113,500 - 113,500 16,125 (97,375) 14.2% 35 DVC SVC -ENG -CITY ENGINEER 1,030,509 50,001 1,080,510 166,088 (914,422) 15.4% 36 DEV SVC -ENG- TRAFFIC ENGINEERNG 671,163 671,163 138,553 (532,610) 20.6% 37 DEV SVC- ENG - STORMWATER PROG 853,789 853,789 126,395 (727,394) 14.8% 38 DEV SVC- ENG - INSPECTIONS 841,403 - 841,403 208,787 (632,616) 24.8% 39 DEV SVC -ENG- STREET LIGHTING 17,320 - 17,320 - (17,320) 0.0% 40 DEVELOPMENT SERVICES TOTAL 9,843,338 107,601 9,950,939 1,809,082 (8,141,857) 18.2% 2017 -12 -20 Item 08J 19 of 38 Schedule C: General Fund Revenue, Expenditures and Transfers Detail FY 2017 -18 FY 2017 -18 FY 2017 -18 Adopted Budget Amended Budget Amendment Budget 6/29/17 Attachment 6 FY 2017 -18 FY 2017 -18 FY 2017 -18 Actual Budget Budget Amounts $ Variance % Over /(Under) Over /(Under) YTD YTD PUBLIC SAFETY 1,058,749 - 1,058,749 273,552 (785,197) 25.8% 41 PUBLIC SAFETY -LAW ENFORCEMENT 14,322,777 34,535 14,322,777 51,044 (14,271,733) 0.4% 42 PUBLICSAFETY - FIREADMIN 603,900 - 603,900 138,149 (465,751) 22.9% 43 PUBLIC SAFETY-FIRE OPERATIONS 11,874,565 11,874,565 3,725,240 (8,149,325) 31.4% 44 PUBLIC SAFETY -LOSS PREVENTION 632,567 - 632,567 139,006 (493,561) 22.0% 45 PUBLIC SAFETY - DISASTER PREP 162,210 162,210 15,866 (146,344) 9.8% 46 PUBLICSAFETY - MARINE SAFETY 1,266,103 1,266,103 378,878 (887,225) 29.9% 47 PUBLICSAFETY - JRLIFEGUARDS 244,521 244,521 88,962 (155,559) 36.4% 48 PUBLIC SAFETY TOTAL 29,106,643 29,106,643 4,537,145 (24,569,498) 15.6% PUBLIC WORKS 532,948 532,948 296,609 (236,339) 55.7% 49 PUBLICWORKS - ADMINISTRATION 321,278 - 321,278 52,466 (268,812) 16.3% 50 PUBLIC WORKS- ENVIRONMENTAL - 2,050 2,050 - (2,050) 0.0% 51 PUBLIC WORKS - STREETMAINT 2,670,542 - 2,670,542 573,574 (2,096,968) 21.5% 52 PUBLIC WORKS -FAC MAINT CVC CTR 422,171 - 422,171 102,544 (319,627) 24.3% 53 PUBLIC WORKS -FAC MAINT FIRE ST 255,468 255,468 61,804 (193,664) 24.2% 54 PUBLIC WORKS -FAC MAINT PW YRD 222,089 - 222,089 48,742 (173,347) 21.9% 55 PUBLIC WORKS -FAC MAINT LIBRARY 390,049 299,136 390,049 101,274 (288,775) 26.0% 56 PUBLIC WORKS -STORM WATER MAINT 750,936 (294,136) 750,936 132,638 (618,298) 17.7% 57 PUBLIC WORKS -STORM WATER FLOOD 148,337 - 148,337 36,111 (112,226) 24.3% 58 PUBLIC WORKS TOTAL 5,180,870 2,050 5,182,920 1,109,152 (4,073,768) 21.4% PARKS, RECREATION & CULTURAL ARTS ML 59 PARKSREC - ADMINISTRATION 1,058,749 - 1,058,749 273,552 (785,197) 25.8% 60 PARKS REC - PARK MAINTENANCE 2,257,435 34,535 2,291,970 457,842 (1,834,128) 20.0% 61 PARKS REC - BEACH MAINTENANCE 576,965 - 576,965 73,211 (503,754) 12.7% 62 PARKS REC -TRAIL MAINTENANCE 182,502 182,502 13,137 (169,365) 7.2% 63 PARKS REC- RECREATION PROGRAMS 525,432 - 525,432 95,234 (430,198) 18.1% 64 PARKS REC - COMM CENTER OPER 938,057 938,057 181,247 (756,810) 19.3% 65 PARKS REC - COMM CENTER PROGRAMS 348,553 348,553 96,325 (252,228) 27.6% 66 PARKS REC - COMM CENTER RENTALS 93,976 93,976 20,033 (73,943) 21.3% 67 PARKS REC - SENIOR CENTER 429,613 429,613 86,710 (342,903) 20.2% 68 PARKS REC - REC FACILITY PROGRAMS 532,948 532,948 296,609 (236,339) 55.7% 69 PARKS REC - CULTURAL ARTS 338,579 - 338,579 51,920 (286,659) 15.3% 70 PARKS, REC & CULTURAL ARTS TOTAL 7,282,809 34,535 7,317,344 1,645,819 (5,671,525) 22.5% NON- DEPARTME 71 NON DEPT - CENTRAL PURCHASES 154,000 - 154,000 24,057 (129,943) 15.6% 72 NON DEPT - SHARED EXPENSES 3,485,843 3,485,843 2,851,265 (634,578) 81.8% 73 NON - DEPARTMENTAL TOTAL 3,639,843 - 3,639,843 2,875,322 (764,521) 79.0% 74 EXPENDITURES TOTAL 62,601,763 299,136 62,900,899 13,573,709 (49,327,189) 21.6% 75 EXCESS OF REVENUE OVER EXPENDITURES 8,250,550 (294,136) 7,956,414 (7,719,959) (15,676,373) -97.0% Loft, 76 TRANSFERS IN 1,214,191 1,214,191 303,548 (910,643) 25.0% 77 TRANSFERS OUT (10,654,702) (218,579) (10,873,281) (7,558,364) 3,314,917 69.5% 78 TRANSFER TOTAL (9,440,511) (218,579) (9,659,090) (7,254,816) 2,404,274 75.1% 79 NET INCREASE (DECREASE) TO FUND BALANCE $ (1,189,961) $ (512,715) $ (1,702,676) $ (14,974,775) $ (13,272,099) 879.5% 2017 -12 -20 Item 08J 20 of 38 co M w O T N co W O d 0 N N T ti T 0 N o LO 8 r o ° r aoi a�i E E E E O ro Co m as a) as as °' E E m U E o a o o $ o o o 0 R ns ns o° c- c o t m E a a a 0 E o o m 0 U U O W a) Y- 'j - CO , E O C d O_ a o - U m ro" E c .0 a) ° a d a) E m 0 E 0 E o m c c 0 0 L a a a a E E 6 p N W C U o O O O E > > U C> CL 5 ? �� 00 o -a°) U U a E n a E a E w o o ° o 0 0 0 0= W c Y a E E CL a` as c� co 0-0-00_ a°i E as as a _ _ 8 M �o E _� m�� o ~ � 0 3 m C 3 as as a) m p N p CY. j > M 0 3 C U a) U U C] a) a a 3 (a F r w 0) a) ° d« as ¢ U ¢ ¢ U v v m N an o f 0 -� am oY L roa X a a X ¢ ¢ m EUz o a) -- U (n min mom° o c a) w a) w w m � 00i p w. 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