2017-12-20 Item 08J FY 2017-18 1st Quarter Budget Status Report and Proposed Amendments (Amended 12-19-2017) --
AGENDA REPORT
Cit y Council
MEETING DATE: December 20, 2017 CORRECTIONS
PREPARED BY: Tom Gallup, INTERIM DEPT. James Riley
Finance Manager DIRECTOR:
DEPARTMENT: Finance CITY MANAGER: Karen P. Brust
SUBJECT:
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
$95,851 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 $223,457. 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 (Amended 12/19/2017) 1 of 12
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 (Amended 12/19/2017) 2 of 12
Table 1
General Fund Revenue 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
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 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 (Amended 12/19/2017) 3 of 12
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 (Amended 12/19/2017) 4 of 12
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) 4,644 (18,169) 22,813
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 $ 95,851 $ 897,783 $ (801,932)
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
Community Development Block Grant Fund (222) 98,000 98,000
Federal Capital Grant Fund (223) 4,644 4,644
Encinitas Ranch Lighting and Landscape(297) 30,305
Capital Improvements Fund (401) 111,944
Capital Improvements Fund 402 8,869
Fund Transfer Amendments Total 223,457 223,457
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 (Amended 12/19/2017) 5 of 12
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
expenditure budget to
reflect grant funds
appropriated for dry suits
29. Federal Capital Grants 22300000 331.2 Reduce revenue budget $ (2,462)
for grant funds
30. Capital Projects 40295223 590 WF18A Create new project and $ 7,106
appropriate expenditures
for grant funded dry suits
31. Federal Capital Grants 2230000 331.2 Increase revenue budget $ 7,106
for grant funds
32. Capital Projects 40195215 590 CP14C Reduce balance $ (1,639)
transferred to Marine
Safety Center project to
reflect actual cash balance
in 215 Fund
33. Capital Projects 40295101 590 CX17A Balance remaining in $ (8,869)
Manchester Slope Failure
Emergency Repairs project
returned to General Fund
34. Capital Projects 40195101 590 WC15G Balance remaining in Arts $ (80,000)
Master Plan project
returned to General Fund
35. 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
36. Capital Projects 40295222 590 Create new project budget $ 98,000
for CDBG program Cardiff
ADA improvements
37. Cardiff Sanitary Division 51171661 435.2 Additional treatment costs $ 7,053
and pump station
maintenance
38. Cardiff Sanitary Division 51296662 540 CC18A Cardiff Pump Station Force $ 344,650
Main project
39. Encinitas Sanitary Division 51171661 435.2 Additional treatment costs $ 2,196
and pump station
maintenance
40. Pacific Pines Affordable Housing 56151480 432.2 Additional maintenance $ 25,000
costs.
2017-12-20 Item 08J (Amended 12/19/2017) 6 of 12
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)
41. 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 $ 95,851 $ 897,783
42. General Fund 10100000 398.2 Transfer in for closed $ 88,869
capital projects
43. Asset Forfeiture 21500000 398.2 Reduce balance $ 1,639
transferred to CP14C to
reflect actual cash balance
in Fund 215
44. Community Development Block Grant 22290999 498.2 Adjust transfer-in and $ 98,000
45. Capital Improvement 40100000 398.2 transfer-out for CDBG $ 98,000
program Cardiff ADA
improvements
46. Federal Capital Grants 22390999 498.2 Adjust transfer-in and $ (2,462)
47. Capital Improvement 40200000 398.2 transfer-out for grant $ (2,462)
funded 800 MHz radio
replacement project
48. Federal Capital Grants 22390999 498.2 Adjust transfer-in and $ 7,106
49. Capital Improvement 40200000 398.2 transfer-out grant funded $ 7,106
dry suit replacement
50. Encinitas Ranch Lighting&Landscape 29700000 398.2 Transfer in for closed $ 30,304.77
capital projects
51. Capital Improvement 40100000 498.2 Transfer out for closed $ 111,944
52.ICapital Improvement 1 40200000 1 498.2 1 1 projects $ 8,869.46
Total-Transfers $ 223,457 $ 223,457
2017-12-20 Item 08J (Amended 12/19/2017) 7 of 12
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 WF18A .
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) $ 4,644 $ (18,169) $ 22,813
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) $ $ 7,053 $ (7,053)
CSD Capital Replacement Fund(512)
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) $ $ 344,650 $ (344,650)
2017-12-20 Item 08J (Amended 12/19/2017) 8 of 12
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 Housing Fund(561)
Unanticipated costs for maintenance at Pacific Pines condominium Development $ $ 25,000 $ (25,000)
complex require a budget adjustment. Flooding occurred in two units Services
on two separate occasions requiring relocation of the tenants and (Advanced
remediation and restoration of both units. Other unanticipated Planning-
expenses include repairing and restoring another unit where a tenant Housing)
had been evicted and ADA improvements to another that also
required relocation of the tenant during construction.
Total Pacific Pines Affordable Housing Fund 561 $ $ 25,000 $ (25,000)
Vehicle Replacement Proaram Fund(622)
The purchase of vehicles for an estimated amount of $270,000 was Public Works $ $ 270,000 $ (270,000)
approved by Council on May 31, 2017, and budgeted in FY 2016-17, (Fleet
but not received until after June 30, 2017, and was classified as a Maintenance)
prepaid (encumbered) expense and requires a re-appropriation in FY
2017-18.
Total Vehicle Replacement Program Fund(622) $ $ 270,000 $ (270,000)
Total All Funds $ 95,851 $ 897,783 $ (801,932)
2017-12-20 Item 08J (Amended 12/19/2017) 9 of 12
ATTACHMENT 3
FY 2017-18 Proposed Fund Transfer Amendments-First Quarter
Transfer In Transfer Out
Increase Increase
Description Department Decrease Decrease
Capital Improvements Funds(401/402)
The Arts Master Plan project (WC15G) has been closed and related Parks, Recreation
activities will fall under the Commission for the Arts Work Plan. The &Cultural Arts
balance will be returned to the General Fund. (Cultural Arts)
Capital Improvement Funds (401) $ 80,000
General Fund 101 $ 80,000
The Emergency Repairs project due to the Manchester Slope Failure Development
(CX17A) was completed in March 2017, and the filing of the Notice of Services
Completion was authorized by Council on June 28, 2017. The balance (Engineering)
of$8,869 will be returned to the General Fund (101).
Capital Improvement Funds (402) $ 8,869
General Fund 101 $ 8,869
The ADA Parking Lot Upgrades project (CP15B) at Leo Mullen Sports Parks, Recreation
Park has been completed. The balance will be returned to the Encinitas &Cultural Arts
Ranch Lighting and Landscape District Fund. (Administration)
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 Manager
to the Marine Safety Center Construction project CP14C to reflect actual
cash balance. The City Council approved a transfer of the estimated
amount on August 30,2017 (Resolution 2017-74).
Capital Improvement Funds (401) $ 1,639
Asset Forfeiture Fund 215 $ 1,639
Adjust transfer-in and transfer-out for CDBG program Cardiff ADA Development
improvements. Services
Community Development Block Grant Fund (222) $ 98,000
Capital Improvement Funds 401 $ 98,000
Adjust transfer-in and transfer-out for grant funded 800 MHz radio Fire Department
replacement project.
Federal Capital Grant Fund (223) $ (2,462)
Capital Improvement Funds 401 $ 2,462
Adjust transfer-in and transfer-out for grant funded dry suit replacement. Fire Department
Federal Capital Grant Fund (223) $ 7,106
Capital Improvement Funds 401 $ 7,106
Total Transfers $ 223,457 $ 223,457
First Quarter Fund Transfer Amendments
General Fund (101) $ 88,869 $ -
Asset Forfeiture Fund (215) 1,639
Community Development Block Grant Fund (222) 98,000 98,000
Federal Capital Grant Fund (223) 4,644 4,644
Encinitas Ranch Lighting and Landscape(297) 30,305
Capital Improvements Fund (401) 111,944
,Capital Im rovements Fund 402 8,869
Fund Transfer Amendments Total 223,457 223,457
2017-12-20 Item 08J (Amended 12/19/2017) 10 of 12
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
GENERALFUND
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 - - - - -
TOTAL GENERAL FUND 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 (39,644) -
TOTAL INFRASTRUCTURE FUNDS 944,782 4,051,195 225,066 3,826,129 (1,125,484) 3,645,427 (3,009,644) - 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 1,012,351 420,500 506,630 (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
TOTAL GRANT FUNDS 1,600,386 1,627,584 1,595,263 32,321 157,025 1,789,732 (422,450) - 1,367,282
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 1,551,598 (206,648) - 664,449 (40,000) 624,449
Encinitas Ranch Lighting Landscape 297 1,310,340 628,200 568,656 59,544 - 1,369,884 10,305 1,380,189
TOTAL MUNICIPAL IMPROVEMENT DISTRICT FUNDS 2,948,076 2,084,381 2,286,166 (201,785) 14,000 2,760,291 (29,695) - 2,730,596
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 - - - - 4,554,187 4,554,187 -
Capital Project Fund 402 - - - - 4,328,244 4,328,244 -
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 8,882,431 9,693,431 795,726
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
TOTAL CSD FUNDS 3,610,291 4,982,143 3,920,308 1,061,835 - 4,672,126 344,650 1,643,804 3,372,972
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 (Amended 12/19/2017) 11 of 12
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
Fire Apparatus Replacement 624 1,512,218 449,493 449,493 378,000 1,440,725 - 1,440,725
TOTAL INTERNAL SERVICE FUNDS 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 1 (500,000)1 66,348,380 1 23,267 1 13,424,710 1 52,946,938
2017-12-20 Item 08J (Amended 12/19/2017) 12 of 12