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2018-11-28 Item 08L FY 2017-18 Year End Results
AGENDA REPORT Cit y Council MEETING DATE: November 28, 2018 PREPARED BY: Tom Gallup, Finance DEPT. DIRECTOR: Teresa S. McBroome Manager Contributions from All Departments DEPARTMENT: Finance CITY MANAGER: Karen P. Brust SUBJECT: Report on the Financial Results for Fiscal Year 2017-18. RECOMMENDED ACTION: Staff recommends that City Council take the following actions: 1. Approve and adopt the actual ending fund balances for FY 2017-18 as beginning fund balances for FY 2018-19 (Attachment 1, Column 8). 2. Approve the revised Schedule A, "Revised Budget Summary FY 2018-19," presented in Attachment 4. 3. Receive Capital Improvement Program End of Year Status Report(Attachment 5). 4. Adopt Resolution 2018-95 authorizing a: a. Lump sum payment to CalPERS to reduce the City of Encinitas unfunded pension liability in the amount of $218,495, which is 5% of the remaining FY 2017-18 General Fund budget carryover of$4,369,893; and b. Fund balance transfer in the amount of $500,000 from the 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 2017-18 ending fund balance in the General Fund totaled $27,293,458. After deducting $267,454 of fund balance that is non spendable, restricted or assigned for other purposes, the unassigned fund balance is $27,026,004. 2018-11-28 Item 08L 1 of 57 Per City Council policy from the unassigned fund balance, $13,203,669 is reserved for contingencies (20 percent of FY 2018-19 approved operating expenditures) and $1,488,122 is reserved for budget stabilization (2 percent of FY 2018-19 projected revenues). The remaining unassigned fund balance of $12,334,213 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 2017-18 (excluding transfers in) exceeded projections by $2,208,450 and can be attributed to increased property tax receipts from higher value assessments, greater than anticipated revenue from transient occupancy tax and increased development related revenue originating from permit and inspection fees. Table 1 below compares revenue projections to actual revenue received, by type of revenue: Table 1 FY 2017-18 FY 2017-18 FY 2016-17 Amended FY 2017-18 Budget$ % Description Actual Budget Actual Variance Variance Property Tax $42,043,923 $43,192,718 $44,682,773 $1,490,055 3.4% Documentary Transfer Tax 519,777 550,000 655,091 105,091 19.1% Sales Tax 12,549,609 13,263,424 13,252,053 (11,371) -0.1% Transient Occupancy Tax 1,774,557 1,688,000 2,036,193 348,193 20.6% Franchise Tax 2,151,171 2,277,500 2,201,388 (76,112) -3.3% Licenses, Fees and Permits 250,749 246,000 239,799 (6,201) -2.5% Intergovernmental Revenue 655,906 619,140 795,578 176,438 28.5% Charges for Services 6,688,958 7,100,769 7,280,374 179,605 2.5% Fines and Penalties 850,153 746,653 704,216 (42,437) -5.7% Use of Money and Property 1,070,909 738,203 807,881 69,678 9.4% Other Revenue 866,151 1,217,403 1,192,914 (24,489) -2.0% Total $69,421,863 $71,639,810 $73,848,260 $2,208,450 3.1% 2018-11-28 Item 08L 2 of 57 General Fund Expenditures — Operating expenditures for the fiscal year (excluding transfers out) were $3,687,265 or 5.7% percent under budget primarily due to savings in personnel costs resulting from vacancies across City departments and savings in the contracts and services category. Table 2 compares the expenditure budget to actual expenditures for the fiscal year by category: Table 2 FY 2017-18 FY 2017-18 FY 2017-18 FY 2016-17 Adopted Amended FY 2017-18 Budget$ Budget% % Description Actual Budget Budget Actual Variance YTD Variance Personnel $29,344,223 $32,026,881 $32,561,648 $31,198,940 $ (1,362,708) 95.8% -4.2% Materials &Supplies 1,197,522 1,404,631 1,464,504 1,308,393 $ (156,111) 89.3% -10.7% Contracts &Services 25,343,066 28,484,418 29,774,878 27,712,377 $ (2,062,501) 93.1% -6.9% Internal Cost Allocation 449,898 431,013 431,013 405,147 $ (25,866) 94.0% -6.0% Capital Outlay 353,842 125,845 317,344 237,264 $ (80,080) 74.8% -25.2% Debt/Finance 127,025 128,975 127,025 127,025 $ 100.0% 0.0% Expenditures Total $56,815,575 $62,601,763 $64,676,412 $60,989,147 ($3,687,265) 94.3% -5.7% Actual expenditures by department compared with the operating budget are identified in Table 3 below. Table 3 FY 2017-18 FY 2017-18 FY 2016-17 Amended FY 2017-18 Budget$ % Description Actual Budget Actual Variance Variance General Government $7,399,714 $7,860,089 $7,288,197 ($571,892) -7.3% Planning & Building (2) 4,662,870 Engineering (2) 4,147,138 - - Development Services - 10,336,111 8,909,036 ($1,427,075) -13.8% Law Enforcement 13,448,657 14,322,777 14,243,939 ($78,838) -0.6% Fire & Marine Safety 14,051,012 15,343,669 15,192,068 ($151,601) -1.0% Public Works 4,256,600 5,204,252 4,594,666 ($609,586) -11.7% Parks, Recreation & Cultural Arts 6,375,654 7,476,621 6,781,529 ($695,092) -9.3% Non-Departmental 2,473,929 4,132,893 3,979,712 ($153,181) -3.7% Tota 1 $56,815,575 $64,676,412 $60,989,147 ($3,687,265) -5.7% (1)General Government includes divisions within the City Council,City Manager, City Clerk and Finance Departments. (2)The Planning&Building Department merged with Engineering divisions into a single Development Services Department beginning in FY 2017-18. Explanations for the variances within each revenue category and for expenditures by department or division 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 $54,942,695. There are presently 111 active projects and 12 projects were closed last fiscal year. Detailed information for each project is provided in Attachment 5. 2018-11-28 Item 08L 3 of 57 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. ANALYSIS: The final FY 2017-18 available ending fund balance for the General Fund of $27,026,004 is $4,369,893 greater than the projected ending fund balance of $22,656,111 (Attachment 1, General Fund, Column 10). The FY 2017-18 unassigned fund balance of $27,026,004 is $2,101,506 greater than the FY 2016-17 unassigned fund balance of $24,924,498. Table 4 delineates the source of funding being returned to the General Fund balance. Table 4 Total General Fund Budget Variance Summary Revenues exceeding projections $2,208,450 Expenditure savings 3,687,265 Transfers (net decrease to General Fund balance) (1,525,822) Returned to General Fund Balance: $4,369,893 Transfers of funds into the General Fund were $1,907,197 less than projected, while transfers of funds out of the General Fund were $381,375 less than projected, for a net decrease of $1,525,822. Overall, General Fund revenues were 3.1% 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 $6,129,928 (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. 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. The appropriation of $218,495 would reduce the General Fund available fund balance to a net total of $12,115,718. Table 5 2018-11-28 Item 08L 4 of 57 shows the history of lump sum payments towards unfunded pension liabilities along with the amount proposed to be allocated from the FY 2017-18 General Fund carryover. Table 5 Lump Sum Payments To Reduce Unfunded Pension Liabilities Actual Actual Actual Actual Proposed Description FY 2013-14 FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 Total General Fund Carryover $ 5,221,590 $ 6,839,114 $ 4,408,679 $ 4,617,732 $ 4,369,893 $25,457,008 Less Fund Balance Committed to Capital Projects in Six-Year Plan 2,090,000 2,090,000 Balance 5,221,590 6,839,114 4,408,679 2,527,732 4,369,893 18,997,115 Payment to reduce unfunded $ 262,000 $ 341,956 $ 220,434 $ 126,387 $ 218,495 $ 1,169,271 pension liability(5 0/6) 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 $11,615,718. Table 6 provides a summary of reserve requirements and proposed adjustments to the FY 2017-18 ending fund balance for the General Fund. Table 6 General Fund- Fund Balance Reserve and Adjustment Summary FY 2017-18 End of Year Fund Balance $27,293,458 Non spendable or Restricted Fund Balance (267,454) Subtotal 27,026,004 Contingency Reserve (20°%of Operating Expenditures) (13,203,669) Budget Stabilization Reserve (2%of Revenues) (1,488,122) Remaining Unassigned Fund Balance $12,334,213 Payment to Reduce Unfunded Pension Liability (218,495) Fund Balance Transfer to Open Space Acquisition Fund (500,000) General Fund- FY 2018-19 Available Fund Balance $11,615,718 Resolution 2018-95 authorizing a lump sum payment in the amount of $218,495 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) is included as Attachment 6. Attachment 7 lists all Fiscal Year 2018-19 General Fund budget amendments approved by the City Council since adoption of the revised budget on June 20, 2018. 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. This item does not relate to the City's Climate Action Plan. 2018-11-28 Item 08L 5 of 57 ATTACHMENTS: 1. FY 2017-18 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 2017-18 Detail of General Fund Revenues, Expenditures and Transfers Presents a summary of General Fund Revenues, Expenditures and Transfers for FY 2017-18 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 2017-18 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 2018-19 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 2017-18 Capital Improvement Program End of Year Status Report 6. Resolution 2018-95 authorizing a lump sum payment in the amount of $218,495 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 2018-19 Budgetary Fund Balance Summary (Council Action) 2018-11-28 Item 08L 6 of 57 FY 2017-18: 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 6/30/2018 Reserve Reserves Reserve Reserve Unassigned 6/30/2018 6/30/2018 FUND NAME No Sum col 3-7 5+6+7 8-9 GENERALFUND General Fund 101 27,293,458 267,454 1,488,122 13,203,669 12,334,213 27,026,004 22,656,111 4,369,893 INFRASTRUCTURE FUNDS State Gasoline Taxes 201 (14,336) (14,336) (14,336) 41,903 (56,239) State Capital Grants 203 (4,159,165) (4,159,165) - TransNet Program 211 (4,102,071) (4,102,071) - - 176,833 (176,833) Coastal Zone Management Fund 212 793,455 793,455 793,455 636,127 157,328 Federal Capital Grants 223 6,669,675 6,669,675 84,840 84,840 TOTAL INFRASTRUCTURE FUNDS (14,151,792) (14,930,911) 779,119 779,119 939,703 (160,584) GRANT FUNDS - State Law Enforcement Grant 202 - - - 20,848 (20,848) Government Education Access 213 166,895 166,895 166,895 63,670 103,225 Solid Waste,Recycling&HHW 214 987,751 987,751 987,751 831,560 156,191 Asset Forfeiture 215 - - - 84,437 (84,437) Senior Nutrition Grant 221 7,096 (7,096) Comm Devel Block Grant(CDBG) 222 (241,994) (241,994) 98,000 (98,000) Home Entitlement Program 227 - - - - Federal Law Enforcement Grant 228 - Restricted Donations/Contributions 229 172,310 172,310 172,310 10,402 161,908 CSA17 Fire Operations 230 224 338 224,338 224,338 167,611 56,727 TOTAL GRANT FUNDS 1,309,300 241,994 1,551,294 1,551,294 1,283,624 267,670 DEVELOPMENT IMPACT FUNDS - Park Development Fees 231 356,267 356,267 356,267 88,154 268,113 Parkland Acquisition Fees 232 776,216 776,216 776,216 916,023 (139,807) Traffic Mitigation Fees 233 419,261 419,261 419,261 1,932,337 (1,513,076) Regional Traffic Mitigation Fee(RTC IP) 234 999,911 999,911 999,911 1,082,220 (82,309) Open Space Acquisition Fees 235 632,988 632,988 632,988 188,691 444,297 Recreational Trails Fees 236 40,496 40,496 40,496 55,131 (14,635) Community Facilities Fees 237 - - - - Fire Mitigation Fees 238 - - - - - Flood Control Mitigation Fees 239 212,345 212,345 212,345 148,762 63,583 In Lieu Fees Curb Gutter Sidewalks 251 12,768 12,768 12,768 12,682 86 In Lieu Fees Underground Utilities 252 595,201 595,201 595,201 11,979 583,222 In Lieu Fees Affordable Housing 253 51 636 51,636 51,636 (2,859) 54,495 TOTAL DEVELOPMENT IMPACT FUNDS 4,097,089 4,097,089 4,097,089 4,433,120 336,031 MUNICIPAL IMPROVEMENT DISTRICTS - Villanitas Road M.I.D. 291 239,812 239,812 239,812 230,815 8,997 Cerro Street M.I.D. 292 399,557 399,557 399,557 373,529 26,028 Village Park M.I.D. 293 101,382 101,382 101,382 83,470 17,912 W iro Park M.1.D. 294 11,301 11,301 11,301 4,461 6,840 Encinitas Lighting Landscape District 295 1,001,731 1,001,731 1,001,731 143,616 858,115 Encinitas Ranch Lighting Landscape 297 1,435,565 1 435 565 1,435,565 1 314 455 121,110 TOTAL MUNICIPAL IMPROVEMENT DISTRICT FUNDS 3,189,348 3,189,348 3,189,348 2,150,346 1,039,002 DEBT SERVICE FUNDS - Debt Service Fund 301 - - - 504,194 (504,194) Encinitas Public Finance Authority 302 677 677 677 1,462,781 1 462 104 TOTAL DEBT SERVICE FUNDS 6771 677 677 1,966,975 1,966,298 CAPITAL IMPROVEMENT FUNDS - Capital Improvements Project Fund 401 33,353,456 33,353,456 - - Capital Improvements Project Fund 402 6,712,630 6,712,630 - - - Facility Capital Maintenance Fund 403 3,028,956 2 277 702 751,254 751,254 795,726 (44,472) TOTAL CIP FUNDS 43,095,042 42,343,788 31,569,267 751,254 795,726 44,472 CARDIFF SANITARY DIVISION FUNDS - Operations 511 39,429,991 37,203,776 800,000 1,426,215 - 2,226,215 2,526,195 (299,980) Capital Replacement 512 8,799,133 7,422,376 1,376,757 1,376,757 (844,748) 2,221,505 Capital Expansion 513 1,184,395 1,184,395 1,184,395 917,401 266,994 TOTAL CSD FUNDS 49,413,519 7,422,376 37,203,776 800,000 1,426,215 2,561,152 4,787,367 2,598,848 2,188,519 ENCINITAS SANITARY DIVISION FUNDS - Operations 521 22,163,483 20,364,226 1,000,000 799,257 - 1,799,257 1,224,443 574,814 Capital Replacement 522 7,569,932 5,365,893 2,204,039 2,204,039 3,559,737 (1,355,698) Capital Expansion 523 2,547,310 2,547,310 2,547,310 2,427,206 120,104 TOTAL ESD FUNDS 32,280,725 5,365,893 20,364,226 1,000,000 799,257 4,751,349 6,550,606 7,211,386 660,780 OTHER PROPRIETARY FUNDS - Section 8 Housing-Admin 551 - - - 53,223 (53,223) Section 8 Housing-HAP 552 3,541 3,541 3,541 (41,859) 45,400 Pacific Pines Affordable Housing 561 1,850,786 368,904 1,481,882 1,481,882 1,548,008 66,126 TOTAL OTHER PROPRIETARY FUNDS 1,854,327 368,904 1,485,423 1,485,423 1,559,372 73,949 INTERNAL SERVICE FUNDS - Self Insurance 601 5,732,269 2,513,481 3,218,788 3,218,788 2,804,327 414,461 Wastewater Support 611 (58) (58) (58) - (58) Fleet Maintenance 621 - - - - - Vehicle Replacement 622 905,433 905,433 905,433 280,072 625,361 Machinery Equipment Replacement 623 1,349,737 1,349,737 1,349,737 1,169,106 180,631 Fire Apparatus Replacement 624 1,575,516 1 575 516 1 575 516 1 288 953 286 563 TOTAL INTERNAL SERVICE FUNDS 9,562,897 2,513,481 7,049,416 7,049,416 5,542,458 1,506,958 TOTAL ALL FUNDS 157,944,590 55,132,057 45,544,936 3,288,122 15,429,141 69,368,347 57,267,597 51,137,669 6,129,928 2018-11-28 Item 08L 7 of 57 ATTACHMENT 2 Schedule C: General Fund Revenue, Expenditures and Transfers Detail FY 2017-18 FY 2017-18 FY 2017-18 FY 2017-18 FY 2017-18 FY 2017-18 Adopted Budget Amended Actual Budget Budget Budget Amendment Budget Amounts $Variance % 6/29/17 Over/(Under) YTD YT D REVENUE 1 PROPERTY TAXES $ 43,192,718 $ $ 43,192,718 $ 44,682,773 $ 1,490,055 103.4% 2 DOCUMENTARY TRANSFER TAXES 550,000 550,000 655,091 105,091 119.1% 3 SALES TAXES 13,263,424 13,263,424 13,252,053 (11,371) 99.9% 4 TRANSIENT OCCUPANCY TAX 1,688,000 1,688,000 2,036,193 348,193 120.6% 5 FRANCHISE FEES 2,277,500 2,277,500 2,201,388 (76,112) 96.7% 6 TAX REVENUE TOTAL 60,971,642 60,971,642 62,827,497 1,855,855 103.0% 7 LICENSES AND PERMITS 246,000 246,000 239,799 (6,201) 97.5% 8 INTERGOVERNMENTAL REVENUE 530,346 88,794 619,140 795,578 176,438 128.5% 9 CHARGES FOR SERVICES 7,006,469 94,300 7,100,769 7,280,374 179,605 102.5% 10 FINES AND PENALTIES 746,653 - 746,653 704,216 (42,437) 94.3% 11 USE OF MONEY 751,003 (12,800) 738,203 807,881 69,678 109.4% 12 OTHER REVENUE 600,200 617,203 1,217,403 1,192,914 (24,489) 98.0% 13 OTHER REVENUE TOTAL 9,880,671 787,497 10,668,168 11,020,763 352,595 103.3% 14 REVENUE TOTAL 70,852,313 787,497 71,639,810 73,848,260 2,208,450 103.1% EXPENDITURES 15 CITYCOUNCIL-ADMINISTRATION 438,990 - 438,990 374,023 (64,967) 85.2% 16 CITY COUNCIL-CITY ATTORNEY 375,500 182,950 558,450 558,040 (410) 99.9% 17 CITYMANAGER-ADMINISTRATION 1,043,997 20,000 1,063,997 972,896 (91,101) 91.4% 18 CITY MANAGER- ECONOMIC DEV 108,500 - 108,500 102,000 (6,500) 94.0% 19 CITY MANAGER- ENVIRONMENTAL SVC 135,471 30,029 165,500 137,548 (27,952) 83.1% 20 CITY MANAGER-HUMAN RESOURCES 810,850 45,900 856,750 823,315 (33,435) 96.1% 21 CITY MANAGER-IT OPERATIONS 1,105,386 - 1,105,386 1,024,013 (81,373) 92.6% 22 CITY MANAGER-IT APPLICATIONS 1,341,453 1,341,453 1,190,309 (151,144) 88.7% 23 CITYCLERK-ADMINISTRATION 420,804 420,804 405,686 (15,118) 96.4% 24 CITY CLERK-ELECTIONS 1,000 - 1,000 1,652 652 165.2% 25 FINANCE-ADMINISTRATION 1,766,309 32,950 1,799,259 1,698,715 (100,544) 94.4% 26 GENERAL GOVERNMENT TOTAL 7,548,260 311,829 7,860,089 7,288,197 (571,892) 92.7% 27 DEV SVC-DIRECTOR 336,254 (11,475) 324,779 312,721 (12,058) 96.3% 28 DEV SVC-PLAN-ADMIN SVCS 415,366 415,366 386,505 (28,861) 93.1% 29 DEV SVC-PLAN-LAND DEVELOPMENT 2,402,359 (11,475) 2,390,884 2,140,972 (249,912) 89.5% 30 DEV SVC-PLAN-REGULATORY PERMIT 155,741 155,741 134,580 (21,161) 86.4% 31 DEV SVC-PLAN-APPLICANT DEPOSIT 10,000 10,000 1,600 (8,400) 16.0% 32 DEV SVC-PLAN-ADV PLANNING-HSG 560,804 - 560,804 546,025 (14,779) 97.4% 33 DEV SVC-PLAN-BUILDING&CODE 2,435,130 57,600 2,492,730 2,228,804 (263,926) 89.4% 34 DEV SVC-PLAN-PARKING CITATION 113,500 - 113,500 88,370 (25,130) 77.9% PLANNING SUBTOTAL 6,429,154 34,650 6,463,804 5,839,577 (624,227) 90.3% 35 DVC SVC-ENG-CITY ENGINEER 1,030,509 48,525 1,079,034 919,323 (159,711) 85.2% 36 DEVSVC-ENG-TRAFFIC ENGINEERING 671,163 - 671,163 596,202 (74,961) 88.8% 37 DEV SVC-ENG-STORMWATER FROG 853,789 10,000 863,789 645,295 (218,494) 74.7% 38 DEVSVC-ENG-INSPECTIONS 841,403 399,598 1,241,001 907,145 (333,856) 73.1% 39 DEV SVC-ENG-ENVIRONMENTAL 17,320 - 17,320 1,493 (15,827) 8.6% ENGINEERING SUBTOTAL 3,414,184 458,123 3,872,307 3,069,458 (802,849) 79.3% 40 DEVELOPMENT SERVICES TOTAL 9,843,338 492,773 10,336,111 8,909,036 (1,427,075) 86.2% 2018-11-28 Item 08L 8 of 57 ATTACHMENT 2 Schedule C: General Fund Revenue, Expenditures and Transfers Detail FY 2017-18 FY 2017-18 FY 2017-18 FY 2017-18 FY 2017-18 FY 2017-18 Adopted Budget Amended Actual Budget Budget Budget Amendment Budget Amounts $Variance % 6/29/17 Over/(Under) YTD YT D 41 PUBLIC SAFETY-LAW ENFORCEMENT 14,322,777 14,322,777 14,243,939 (78,838) 99.4% 42 PUBLIC SAFETY-FIREADMIN 603,900 (72,000) 531,900 522,765 (9,135) 98.3% 43 PUBLIC SAFETY-FIRE OPERATIONS 11,874,565 561,797 12,436,362 12,389,119 (47,243) 99.6% 44 PUBLIC SAFETY-LOSS PREVENTION 632,567 - 632,567 605,516 (27,051) 95.7% 45 PUBLIC SAFETY-DISASTER PREP 162,210 6,950 169,160 163,028 (6,132) 96.4% 46 PUBLIC SAFETY-MARINE SAFETY 1,266,103 81,056 1,347,159 1,306,593 (40,567) 97.0% 47 PUBLIC SAFETY-JRLIFEGUARDS 244,521 (18,000) 226,521 205,047 (21,474) 90.5% 48 PUBLIC SAFETY TOTAL 29,106,643 559,803 29,666,446 29,436,007 (230,439) 99.2% 49 PUBLICWORKS-ADMINISTRATION 321,278 (11,475) 309,803 239,617 (70,186) 77.3% 50 PUBLIC WORKS-ENVIRONMENTAL - 2,050 2,050 - (2,050) 0.0% 51 PUBLIC WORKS-STREET MAINT 2,670,542 44,147 2,714,689 2,437,032 (277,657) 89.8% 52 PUBLIC WORKS-FAC MAINT CVC CTR 422,171 7,150 429,321 418,013 (11,308) 97.4% 53 PUBLIC WORKS-FAC MAINT FIRE ST 255,468 5,434 260,902 260,415 (487) 99.8% 54 PUBLIC WORKS-FAC MAINT PW YRD 222,089 1,620 223,709 213,268 (10,441) 95.3% 55 PUBLIC WORKS-FAC MAINT LIBRARY 390,049 (25,544) 364,505 353,209 (11,296) 96.9% 56 PUBLIC WORKS-STORM WATER MAINT 750,936 750,936 588,129 (162,807) 78.3% 57 PUBLIC WORKS-STORM WATER FLOOD 148,337 - 148,337 84,985 (63,352) 57.3% 58 PUBLIC WORKS TOTAL 5,180,870 23,382 5,204,252 4,594,666 (609,586) 88.3% kRRKS,RECREATIIIIWTURAL ARTS 59 PARKSREC-ADMINISTRATION 1,058,749 23,907 1,082,656 1,080,338 (2,318) 99.8% 60 PARKS REC-PARK MAINTENANCE 2,257,435 50,035 2,307,470 2,241,370 (66,100) 97.1% 61 PARKS REC-BEACH MAINTENANCE 576,965 13,800 590,765 464,094 (126,671) 78.6% 62 PARKS REC-TRAIL MAINTENANCE 182,502 (0) 182,502 144,172 (38,329) 79.0% 63 PARKS REC-RECREATION PROGRAMS 525,432 (1,050) 524,382 455,059 (69,323) 86.8% 64 PARKS REC-COMM CENTER OPER 938,057 21,370 959,427 840,095 (119,332) 87.6% 65 PARKS REC-COMM CENTER PROGRAMS 348,553 50,000 398,553 283,227 (115,326) 71.1% 66 PARKS REC-COMM CENTER RENTALS 93,976 - 93,976 89,799 (4,177) 95.6% 67 PARKSREC-SENIOR CENTER 429,613 - 429,613 409,701 (19,912) 95.4% 68 PARKS REC-REC FACILITY PROGRAMS 532,948 46,550 579,498 558,442 (21,056) 96.4% 69 PARKSREC-CULTURALARTS 338,579 (10,800) 327,779 215,232 (112,547) 65.7% 70 PARKS,REC&CULTURAL ARTS TOTAL 7,282,809 193,812 7,476,621 6,781,529 (695,092) 90.7% MARTMEN 71 NON DEPT-CENTRAL PURCHASES 154,000 (6,950) 147,050 122,229 (24,821) 83.1% 72 NON DEPT-SHARED EXPENDITURES 3,485,843 500,000 3,985,843 3,857,483 (128,360) 96.8% 73 NON-DEPARTMENTAL TOTAL 3,639,843 493,050 4,132,893 3,979,712 (153,181) 96.3% 74 EXPENDITURES TOTAL 62,601,763 2,074,649 64,676,412 60,989,147 (3,687,265) 94.3% 75 EXCESS OF REVENUE OVER EXPENDITURES 8,250,550 (1,287,152) 6,963,398 12,859,113 5,895,715 184.7% 76 TRANSFERS IN 1,214,191 2,282,002 3,496,193 1,588,996 (1,907,197) 45.4% 77 TRANSFERS OUT (10,654,702) (2,532,916) (13,187,618) (12,806,243) 381,375 97.1% 78 TRANSFER TOTAL (9,440,511) (250,914) (9,691,425) (11,217,247) (1,525,822) 115.7% 79 NET INCREASE(DECREASE)TO FUND BALANCE $ (1,189,961) $ (1,538,066) $ (2,728,027) $ 1,641,866 $ 4,369,893 60.2% 2018-11-28 Item 08L 9 of 57 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) FY 2017-18 Amended Budget$ By Major Category Budget Actual Variance General Fund $4,369,893 Total Operating Revenues $71,639,810 $73,848,260 $2,208,450 Total Operating Expenditures 64,676,412 60,989,147 3,687,265 Total Transfers In 3,496,193 1,588,996 (1,907,197) Total Transfers Out 13,187,618 12,806,243 381,375 GENERAL FUND REVENUES Summary of Variance from Budget FY 2017-18 FY 2017-18 FY 2016-17 Amended FY 2017-18 Budget$ % Description Actual Budget Actual Variance Variance Property Tax $42,043,923 $43,192,718 $44,682,773 $1,490,055 3.4% Documentary Transfer Tax 519,777 550,000 655,091 105,091 19.1% Sales Tax 12,549,609 13,263,424 13,252,053 (11,371) -0.1% Transient Occupancy Tax 1,774,557 1,688,000 2,036,193 348,193 20.6% Franchise Tax 2,151,171 2,277,500 2,201,388 (76,112) -3.3% Licenses, Fees and Permits 250,749 246,000 239,799 (6,201) -2.5% Intergovernmental Revenue 655,906 619,140 795,578 176,438 28.5% Charges for Services 6,688,958 7,100,769 7,280,374 179,605 2.5% Fines and Penalties 850,153 746,653 704,216 (42,437) -5.7% Use of Money and Property 1,070,909 738,203 807,881 69,678 9.4% Other Revenue 866,151 1,217,403 1,192,914 (24,489) -2.0% Total $69,421,863 $71,639,810 $73,848,260 $2,208,450 3.1% Tax Revenue Description Budget Actual Over/(Under) Property Taxes $43,192,718 $44,682,773 $1,490,055 AttachmentZ line 1 Property tax is the City's largest revenue source providing approximately 61% of the total General Fund revenue. Total property tax revenue received in FY 2017-18 was $2.6 million more, or 6.3% higher, than FY 2016-17. Current secured property taxes, along with other property tax categories, exceeded revenue projections by a total of $1,490,055. Continued growth in assessed values from transfers of ownership and the full 2% inflation adjustment applied to assessed valuation under Proposition 13 contributed to the increase in property tax revenue. The median sale price of a single family home in Encinitas from January through July 2017 was $932,500. The City of Encinitas experienced a net taxable value increase of 6.3% for the FY 2017-18 tax roll, which was slightly more than the increase experienced countywide at 6.0%. 2018-11-28 Item 08L 10 of 57 ATTACHMENT 2a Page 2 of 13 GENERAL FUND REVENUES Summary of Variance from Budget—continued Description Budget Actual Over/(Under) Documentary Transfer Taxes $550,000 $655,091 $105,091 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 and will continue to follow an upward trend as it is closely related to property tax. Description Budget Actual Over/(Under) Sales Taxes $13,263,424 $13,252,053 ($11,371) Attachment2,line 3 Sales tax is imposed on the sale of goods 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). 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 $11,371, or less than 1%. Encinitas' receipts from April through June fell below projections due to the State's transition to a new software and reporting system that caused a delay in processing thousands of payments statewide. Outstanding allocations for this period total approximately $300,000, which the city can expect to receive in FY 2018-19. Despite this budget shortfall, total sales tax revenue received in FY 2017-18 was $702,444 more, or 5.6% higher, than the amount received in FY 2016-17. 2018-11-28 Item 08L 11 of 57 ATTACHMENT 2a Page 3 of 13 GENERAL FUND REVENUES Summary of Variance from Budget—continued Description Budget Actual Over/(Under) Transient Occupancy Tax $1,688,000 $2,036,193 $348,193 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 transferred to the Coastal Zone Management Fund (212) for sand replenishment. TOT revenue for hotels within the City exceeded projections by $28,001, while STR revenue exceeded projections by $407,239. The increase in revenue from hotels can be attributed to a slightly higher occupancy rate. In 2017, the City completed 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 short term vacation rentals. Total TOT revenue received in FY 2017-18 was $261,636 more, or 14.7% higher, than revenue received in FY 2016-17. Due to higher than anticipated revenues, the transfer made from the General Fund to the Coastal Zone Management Fund was $87,048 greater than budgeted. Description Budget Actual Over/(Under) Franchise Fees $2,277,500 $2,201,388 ($76,112) Attachment2,line 5 Franchise fee revenue is generated from public utility sources, trash collection franchises and telecommunication franchises conducting business within the city limits. Revenue collected from franchise fees fell below projections for FY 2017-18. However, the total revenue collected this fiscal year was $50,217 more, or 2.3% higher, than the amount collected in FY 2016-17. Revenue collected from AT&T was $67,096 lower than anticipated, because the estimated overall number of paid services did not meet projections. The projected increase in new communications services was lower than in previous years. Revenue collected from SDG&E was $41,495 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. Additionally, a decision by the California Public Utilities Commission to create statewide uniformity in the methodology used to calculate the municipal surcharge that is paid to franchises resulted in a decrease in surcharge remittance payments to the City. Revenue collected from Cox Communications and Spectrum (the City's two cable television franchises) exceeded projections by a total of $27,247. Higher than expected revenue was the result of conservative revenue projections made when the two-year budget was adopted, which anticipated the recent trend in the declining number of subscribers for television cable providers continuing. 2018-11-28 Item 08L 12 of 57 ATTACHMENT 2a Page 4 of 13 GENERAL FUND REVENUES Summary of Variance from Budget—continued Other Revenue Description Budget Actual Over/(Under) Licenses and Permits $246,000 $239,799 ($6,201) Attachment2,line 7 Revenue collected from business operation permits, business registration, short-term rental (STR) permits and other miscellaneous permits fell short of budget projections by 2.5% and was $10,950 lower, or 4.4% less, than the actual amount collected in FY 2016-17. This is due, in part, to fewer taxi companies renewing their operating permits and current registrants reporting reduced cab counts. Also, the number of alarm permits issued was lower than anticipated. Lastly, the City issued 120 fewer new business registrations than in FY 2016- 17. Description Budget Actual Over/(Under) Intergovernmental Revenue $619,140 $795,578 $176,438 Attachment2,line 8 The City collects revenue from other public agencies under cost sharing agreements or for services it provides. Revenue in this category exceeded budget projections primarily due to $194,213 in revenue received from agencies participating in the Carlsbad Watershed Water Quality Improvement Program cost sharing agreement (project #W131 1A) that was budgeted last fiscal year but received in FY 2017-18. This revenue directly offsets shared expenditures for the project incurred by the City. 2018-11-28 Item 08L 13 of 57 ATTACHMENT 2a Page 5 of 13 GENERAL FUND REVENUES Summary of Variance from Budget—continued Description Budget Actual Over/(Under) Charges for Services $7,100,769 $7,280,374 $179,605 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 2.5% and was $591,416 more, or 8.8% higher, than the actual amount collected in FY 2016-17. Revenues from engineering fees collected by the Development Services Department were $400,985 higher than projected. There are approximately 40 different types of fees that make up the engineering fees, including: grading permit processing fees, public improvement processing fees, traffic control plan fees, parcel map processing fees, landscape and irrigation plan check fees and encroachment permit fees. Revenues from these fees were $139,340 higher than projected, primarily resulting from conservative budgeting, since revenues from various fees are not always consistent from year to year. Revenues from inspection fees were $171,337 higher than projected. The difference is due, in part, to more fee revenue being collected for larger projects, such as Desert Rose. Revenue collected from recreation and art program fees and sponsorships was $202,550 lower than projected, which was mostly due to lower than anticipated registrations for Youth Sports, Adult Sports and Tiny Tots programs; a reduction in administrative processing and officiating fees collected; and the postponement of the anticipated new piano concert series to FY 2018-19. The reduction in program and participation fee revenue is partially offset by lower than projected program expenditures, primarily from reduced instructor costs, totaling $120,659. Description Budget Actual Over/(Under) Fines and Penalties $746,653 $704,216 ($42,437) Attachment2,line 10 Fines and Penalties include vehicle code and red light violations and parking citations. Fines for red light violations were $37,473 lower than projected, accounting for most of the variance. Description Budget Actual Over/(Under) Use of Money and Property $738,203 $807,881 $69,678 Attachment2,line 11 This category includes investment earnings, rental/insurance payments for the use of City property, contributions and donations. Net investment earnings (which are budgeted conservatively) accounted for most of the variance, exceeding projections by $73,060 due to a higher portfolio amount and a slight increase in interest rates. 2018-11-28 Item 08L 14 of 57 ATTACHMENT 2a Page 6 of 13 GENERAL FUND REVENUES Summary of Variance from Budget—continued Description Budget Actual Over/(Under) Other Revenue $1,217,403 $1,192,914 ($24,489) Attachment2,line 12 This category includes interfund revenue, booking fees, cost recovery and other miscellaneous revenue. The City anticipated $10,000 in revenue from the disposal of office furniture and equipment at auction, but there were no disposals in FY 2017-18. The remaining variance is the result of lower than projected revenue from miscellaneous unclassified sources. 2018-11-28 Item 08L 15 of 57 ATTACHMENT 2a Page 7 of 13 GENERAL FUND EXPENDITURES Summary of Budget to Actual from Approved Expenditure Plans FY 2017-18 FY 2017-18 FY 2016-17 Amended FY 2017-18 Budget$ % Description Actual Budget Actual Variance Variance General Government $7,399,714 $7,860,089 $7,288,197 $571,892 7.3% Planning & Building (2) 4,662,870 - - Engineering (2) 4,147,138 - - - - Development Services - 10,336,111 8,909,036 1,427,075 13.8% Law Enforcement 13,448,657 14,322,777 14,243,939 78,838 0.6% Fire& Marine Safety 14,051,012 15,343,669 15,192,068 151,601 1.0% Public Works 4,256,600 5,204,252 4,594,666 609,586 11.7% Parks, Recreation & Cultural Arts 6,375,654 7,476,621 6,781,529 695,092 9.3% Non-Departmental 2,473,929 4,132,893 3,979,712 153,181 3.7% Total $56,815,575 $64,676,412 $60,989,147 $3,687,265 5.7% (1) General Government includes divisions within the City Council, City Manager, City Clerk and Finance Departments. (2) The Planning & Building Department merged with Engineering divisions into a single Development Services Department beginning in FY 2017-18. General Government Variance %Variance City Council-Administration,Attachment 2, line 15 $64,967 14.8% Below Budget Expenditures in the personnel category were $45,503 under budget, primarily due to a vacancy in the permanent Executive Assistant position. Additionally, actual expenditures for contracts and services were $14,980 less than budgeted due to lower than anticipated Council training and professional development expenditures, strategic planning workshop costs, limited travel expenditure reimbursements and savings in cellular service. Materials and supplies are $4,496 less than budgeted primarily due to lower than anticipated expenditures on office furniture, office supplies, and other supplies. City Attorney(Legal Services),Attachment 2, line 16 $410 <1% Below Budget Expenditures for internal and outside consultant attorney fees came in lower than anticipated with less than anticipated expenditures in contracts and services. City Manager- Administration,Attachment 2, line 17 $91,101 8.6% Below Budget The budget variance was primarily the result of reduced expenditures in the contracts and services category, which realized a positive variance of $93,442 due to fewer projects requiring communications consulting and grant writing services, reduced use of traditional advertising for community outreach, fewer workshops and lower than anticipated expenditures on training and professional development due to a vacancy during a portion of the fiscal year. The variance in this category was slightly reduced due to the contracting of a temporary project manager to assist with the City Council districting project. Economic Development,Attachment 2, line 18 $6,500 6% Below Budget The City did not incur any printing costs, resulting in a positive variance of $500 in the contracts and services category. Expenditures were $6,000 lower than anticipated due to fewer purchases of materials and supplies required for economic development strategic planning sessions. 2018-11-28 Item 08L 16 of 57 ATTACHMENT 2a Page 8 of 13 General Government- continued Variance %Variance City Manager- Environmental Services,Attachment 2, line 19 $27,952 16.9% Below Budget Expenditures in the personnel category were $12,994 under budget, primarily due to temporary staffing not being necessary and savings in the temporary acting Climate Action Plan (CAP) Program Administrator position. Actual expenditures for contracts and services were $13,842 less than budgeted. The CAP was adopted by Council in January 2018. Professional services contracts relating to the CAP implementation that were expected to be awarded in FY 2017-18 will be awarded in FY 2018-19. Budgeted expenditures for advertising and public outreach will be made in FY 2018-19. Human Resources, Attachment 2, line 20 $33,435 3.9% Below Budget The overall variance in the division budget stems from the Customer Service Initiative being placed on hold until key vacant positions were staffed. The City Council approved a continuing appropriation of $14,500 on August 22, 2018, and a contract with the Centre for Organizational Effectiveness was approved by the City Manager to continue this program. The remaining variance was due to less participation in the employee education reimbursement program; advertising costs that were less than budgeted due to the use of online rather than print ads; and lower than anticipated expenditures on off-site training for division staff due to scheduling constraints. Information Technology–Operations, Attachment 2, line 21 $81,373 7.4% Below Budget This division was under budget $54,326 in the personnel category due to vacant or under filled positions during the fiscal year. The contracts and services category was under budget by$25,999. An upgrade of the operating systems and MS Office applications on City workstations was scheduled for FY 2017-18, but the original funding was not sufficient to implement the project due to a change in the scope of work. The City Council approved a continuing appropriation of $22,800 on August 22, 2018 for the project. Information Technology–Applications,Attachment 2, line 22 $151,144 11.3% Below Budget The division was under budget at year end in the personnel category by$138,753 due to open or under filled positions. A positive variance of $12,309 in contracts and services was primarily the result of lower than anticipated expenditures for temporary contract services for a Geographic Information Systems (GIS) technician. City Clerk-Administration,Attachment 2, line 23 $15,118 3.6% Below Budget Expenditures in the personnel category were $7,076 under budget, primarily due to lower than anticipated expenditures on salaries and benefits and vacation buyout. There were savings of $7,184 in the contracts and services category primarily due to a large scanning project not completed and a conference that was not attended due to scheduling constraints. City Clerk- Elections,Attachment 2, line 24 $(652) 65.2% Above Budget The negative overall variance was due to an unanticipated pricing change--from an individual purchase model to a package purchase model—for the 2018 election code books and updated reference materials, resulting in a higher cost. Finance,Attachment 2, line 25 $100,544 5.6% Below Budget A positive variance of $92,760 in the personnel category was the result of lower than anticipated salary and benefit expenditures due to under filled and open Finance Director, Finance Analyst, Finance Technician and Accountant positions during the fiscal year. A net savings of $7,714 in contracts and services was primarily due to lower than anticipated costs associated with the pension reporting required for the annual audit and fewer claims filed under the state mandate reimbursement program. 2018-11-28 Item 08L 17 of 57 ATTACHMENT 2a Page 9 of 13 Development Services Variance %Variance Development Services- Planning,Attachment 2, lines 27-34 $624,227 9.7% Below Budget Overall, the Planning divisions of Development Services were under budget by $385,732 in the personnel category, mostly due to staffing vacancies in the Administrative Services, Land Development and Building and Code Enforcement divisions that have since been filled. Overall, contracts and services was $236,453 under budget. Of this overall budget variance, $133,463 is attributed to the Building and Code Enforcement division. This variance was primarily the result of reduced demand for the Graffiti Removal, Private Property Clean Up Assistance and Habitat Stewardship programs, resulting in savings of $78,186. Additionally, $54,544 remained unspent for the Sheriff's Department 960- Hour Rehire pilot program. The City Council approved a continuing appropriation for this program on August 22, 2018. There were also unspent appropriations in the Land Development division for contracted planning services to backfill for staff responsible for the EnerGov implementation and contract engineering grading permit plan check reviews that were not able to be completed this fiscal year. The City Council approved continuing appropriations totaling $53,490 for these services on August 22, 2018. Lastly, the Parking Citations division was $25,130 under budget. Expenditures for processing parking citations were lower than projected due to greater compliance. Expenditures for a contract Planner were lower than anticipated due to a vacancy for a short period of time. This additional contract Planner has been assisting City staff with the transition to the EnerGov system. The funding ($40,000)that was transferred from salary savings for assistance with the Engineering grading permit processing was not entirely expended. Development Services— Engineering, Attachment 2, lines 35-39 $802,849 20.7% Below Budget The personnel category for the Engineering divisions of Development Services was $243,632 under budget overall. Personnel related expenditures in the City Engineering division were $89,671 under budget due to vacancies in the City Engineer position (from July through October) and Deputy City Engineer position (from July through April). Expenditures for the part-time Interim City Engineer and Deputy City Engineer and temporary administrative staff offset a portion of the savings from the vacant positions. The personnel category in the Inspections division was $95,613 under budget due to vacancies in the division's two Inspector positions during the year. The Traffic Engineering division also had vacancies during the fiscal year that resulted in a variance of$26,525. Contracts and services was under budget $544,795 due in part to lower than anticipated expenditures for inspection services provided by the City's contractor. The budget had been increased for contract inspection services during the year to account for the need to backfill vacant city inspector positions and increased workload; however the total budget was not utilized. Additional savings were the result of consultant work extending into or being delayed until FY 2018-19. The City Council approved continuing appropriations on August 22, 2018 totaling $44,714 for unspent appropriations for consultant services for design review for mobility projects and for project management for the Standard Pacific Park project and other priority CIP projects. The materials and supplies category was under budget by$14,421, primarily due to traffic control hardware in the amount of $5,107 ordered in the fourth quarter of FY 2017-18, but the expenditure and delivery occurred in FY 2018-19, and fewer field supplies for City inspectors being purchased than anticipated, resulting in a savings of $3,220. The divisions also experienced a savings of $4,736 on fuel purchases. 2018-11-28 Item 08L 18 of 57 ATTACHMENT 2a Page 10 of 13 Public Safety Variance %Variance Public Safety- Law Enforcement, Attachment 2, line 41 $78,838 0% Below Budget The operating budget in this division had a positive variance of $78,838, of which $60,264 was received from an unanticipated State Law Enforcement Grant. This amount was transferred to the State Law Enforcement Grant Fund 202 to cover eligible expenditures. The remaining balance of $18,574 is from towing/impound fee credits the City received. Public Safety- Fire&Marine Safety,Attachment 2, lines 42-47 $151,601 1.0% Below Budget The Fire and Marine Safety Services Department includes the Fire Administration, Fire Operations, Fire Prevention, Disaster Preparedness, Marine Safety and Junior Lifeguard Program divisions. The Department was under budget by $53,228 in the personnel category. Of the net total savings in personnel category, $51,172 originated in the Marine Safety division and was the result of using fewer temporary (seasonal) lifeguards during the year. The contracts and services category was $34,888 under budget. The Fire Operations division was under budget by $17,308 primarily due to slightly lower than anticipated call volume resulting in a lower cost share for emergency dispatch services provided by North County Dispatch JPA. Additionally, the Fire Administration and Fire Prevention divisions were $8,251 under budget for travel and training due to open positions in both divisions during the fiscal year. The materials and supplies category finished the year $62,718 under budget. Expenditures on firefighter uniforms, personal protective equipment and swift water rescue equipment were lower than anticipated, resulting in savings of $24,045. Expenditures for fuel were $13,630 less than projected across all divisions due to lower than anticipated fuel costs. The Marine Safety division was under budget by $10,442 in the materials and supplies category. Public Works Variance %Variance Public Works, Attachment 2, line 58 $609,586 11.7% Below Budget The personnel category for the Public Works department was $118,712 under budget at year end, primarily due to vacant Department Director and Senior Management Analyst positions in the Administration division totaling $58,250 and the Utility Maintenance Worker I position in the Street Maintenance Division in the amount of $41,650. Expenditures in the contracts and services category were $469,417 under budget. The majority of the variance is in the Street Maintenance and Storm Water Maintenance division operating budgets. The Street Maintenance division was $225,563 under budget. After a lengthy bidding process, an agreement was approved in late May 2018 for citywide repair and maintenance and pavement rehabilitation work. The City Council approved a continuing appropriation of $107,413 on August 22, 2018 to continue the work originally planned for FY 2017-18 into FY 2018-19. Additionally, County of San Diego for probation crews were not utilized as often as expected, resulting in a positive variance of $43,800; expenditures on the annual tree inspection program were $25,988 lower than anticipated; expenditures for street striping and legend painting were $17,308 under budget; and the El Camino Real street lighting project was under budget, resulting in a savings of$9,900. The Storm Water 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 permit. The division was $138,871 under budget in the contracts and services category, largely due to the delay in executing agreements for repair and maintenance and pavement rehabilitation work and storm drain inventory consulting services. The City Council approved a continuing appropriation of $117,454 on August 22, 2018 to continue the work originally budgeted in this division for FY 2017-18 into FY 2018-19. Other significant variances in the contracts and services category include $60,371 in the Storm Water Flood Control division for maintenance of the La Costa Basin that did not occur because the project is awaiting approval of an environmental permit application and $24,665 in savings across the Facility Maintenance divisions from a new janitorial contract and lower utility (gas, electric and water) usage. 2018-11-28 Item 08L 19 of 57 ATTACHMENT 2a Page 11 of 13 The materials and supplies category was $14,159 under budget for the department, primarily the result of savings on lower fuel purchases across a number of divisions. Parks, Recreation and Cultural Arts Variance %Variance Parks, Recreation and Cultural Arts Attachment 2, line 70 $695,092 9.3% Below Budget The Parks, Recreation and Cultural Arts Department had a positive variance of $695,092 for the fiscal year. Personnel costs were under budget by $163,855 due to full and part-time staff vacancies in the Beach Maintenance, Community Center Operations and Community Center Programs divisions. Expenditures in the contracts and services category were under budget $423,625 across the Park, Beach and Trail Maintenance, Recreation Programs, and Cultural Arts divisions. Of this amount, utilities expenditures at parks and beaches and the Community Center were under budget by $121,898. The remaining budget variance is due to: • Rescheduled maintenance in the Beach Maintenance division resulting in an overall variance of $85,032. Projects were delayed due to constraints with engineers' schedules, a longer period of time needed to develop specifications and unanticipated staff changes within the department. These projects, including repairs to beach access, lighting and drainage, will be completed in FY 2018-19; • Lower than anticipated expenditures for instructors and officiating services in the Community and Senior Center and Satellite Facilities Programs divisions resulting in an overall variance of $67,628; • Cultural Arts division was under budget by $42,346 primarily from the postponement of the piano series, lower than anticipated performer fees and a delay in the installation of public art concrete pedestals and lighting systems, for which a continuing appropriation was approved for $24,000. The project was put on hold as other art projects arose with immediate deadlines; • Attention to priority projects associated with the overall mobility initiative resulted in deferring the installation of trail street crossings to FY 2018-19. The City Council approved a continuing appropriation in the amount of $37,800 for the crossings on August 22, 2018; • Lower than anticipated expenditures for printing as a result of a combined summer and fall recreation program brochure, resulting in a savings of $19,590; • Lower than anticipated maintenance costs for the Community Center of $12,271. The materials and supplies category was under budget by $35,596. The Community Center Operations division realized a budget savings of $9,037, primarily due to the purchase of a new gym curtain and wall pads that came in under budget. Postage savings of $4,945 in the Recreation Programs division was the result of a combined summer/fall recreation brochure. Fewer maintenance supplies were required for beaches, resulting in a positive variance of $4,126. Divisions also experienced savings of $2,954 on lower fuel purchases. Purchases of recreation and art program supplies were also under budget. The Capital Outlay category for fixed assets and equipment purchases was $72,015 under budget. The purchase and installation of the irrigation controller at Harbaugh Parkway is pending completion of the North County Transit District (NCTD) double track project near the location. The purchase of a concert grand piano for concerts at the Community Center was budgeted in FY 2017-18 and was to be funded one-third from the General Fund, one-third from a county grant and one-third by Encinitas Friends of the Arts. Staff required additional time to complete the process of securing matching shares. The City Council approved a continuing appropriation for both items on August 22, 2018. 2018-11-28 Item 08L 20 of 57 ATTACHMENT 2a Page 12 of 13 Non-Departmental Variance %Variance Central Purchases, Attachment 2, line 71 $24,821 16.9% Below Budget The contracts and services category experienced a savings of $13,111 due to a reduction in telecommunications costs, printing expenditures and office equipment repair and maintenance costs. A savings in the materials and supplies category of $12,404 is the result of decreased postage costs and reduced spending on citywide office supplies,furniture and small office equipment this fiscal year. Shared Expenditures,Attachment 2, line 72 $128,360 3.2% Below Budget This division was created to allocate costs 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. The City realized a savings of $58,332 by making a single payment to CalPERS for its actuarial annual lump sum payment for retirement benefits. Property tax administrative fees paid to the County were $44,162 lower than budgeted. The internal cost allocation was $25,866 less than budgeted due to savings in operating costs in the Fleet Maintenance program. SUMMARY OF TRANSFERS TO AND FROM THE GENERAL FUND (Attachment 2, lines 76 and 77) Amended Increase/ Budget Actual (Decrease) Transfers In to General Fund 3,496,193 1,588,996 $ (1,907,197) HUTA Gas Tax -Fund 201 1,125,484 1,087,710 (37,774) Community Facilities Fee-Fund 237 45,680 17,784 (27,896) Fire Mitigation Fee-Fund 238 43,028 71,551 28,523 Requeza Benefits Assessment District Adjustment - 3,556 3,556 Debt Service-Funds 301/32 - 216,395 216,395 Capital Projects -Funds 401/402 2,282,001 192,001 (2,090,000) Transfers Out of General Fund 13,187,618 12,806,243 $ 381,375 Senior Nutrition Grant-Fund 221 (1) 41,867 43,388 (1,521) CDBG-Admin-Fund 222 31,784 19,989 11,795 HOME -Admin-Fund 227 5,016 4,020 996 Community Grant-Fund 229 75,000 75,000 - Open Space Acquisition-Fund 235 500,000 500,000 Wiro Park M.I.D.-Fund 294 14,000 14,000 - Section 8 Housing-Admin-Fund 551 59,597 1,721 57,876 Pacific Pines -Admin-Fund 561 13,039 - 13,039 Self Insurance-Fund 601 1,128,583 1,128,583 - Vehicle/Machinery/Apparatus Replacement- Funds 622-624 503,000 503,000 - General Fund to Debt Service Funds 301-302 4,020,527 3,721,337 299,190 General Fund to Capital Improvement-Funds 401-402 5,795,205 5,795,205 - Facilities Capital Maintenance-Fund 403 1,000,000 1,000,000 Net Increase/(Decrease)to General Fund Balance (1,525,822) Transfers In Overall, the net total transfers into the General Fund were $1,907,196 lower than anticipated. This is primarily due to a $2,090,000 fund balance transfer that was budgeted but not needed in the Capital Improvement Program budget in FY 2017-18 because of the timing of project start dates. The Highway Users Tax Account (State Gasoline Tax Fund 201) transfer to the General Fund to support street maintenance operations was 3.4% lower due to lower than anticipated tax collected by the State of California, which provides budget estimates to cities. This transfer excludes the Road Maintenance and Rehabilitation Account funding provided under Senate Bill 1, which is recorded separately in Fund 201 for capital projects and is not transferred into the General Fund to support operating expenditures. 2018-11-28 Item 08L 21 of 57 ATTACHMENT 2a Page 13 of 13 Revenues from Funds 237 and 238 are transferred into the General Fund and are specifically earmarked for debt service payments on library and fire station bond financing. The transfer of Community Facilities Fee revenue Fund 237 was lower than expected. The revenue estimate for this fund was not adjusted to reflect the latest development projections. The estimated Fire Mitigation Fee Fund 238 transfer amount was higher than expected due to higher than anticipated revenue from fees collected from new development. A transfer into the General Fund from the Debt Service Fund 301 was the result of releasing $216,395 in reserve held for the 2002 Association of Bay Area Governments (ABAG) lease revenue bonds that retired the 1992 Certificates of Participation Series B bonds for Civic Center improvements and have since been paid off. A minor adjustment of $3,556 was made because the Requeza Benefits Assessment District bonds were fully paid in FY 2015-16. The balance transferred back to the General Fund represents interest that was allocated after the bond payments and debt service fees were fully paid off. Closed or completed capital projects, reimbursements and adjustments to capital or work project budgets resulted in $192,001 being returned to the General Fund in FY 2017-18. The majority of the carryover is from $80,000 returned from the Arts Master Plan project (WC15G); a transfer into the General Fund of $51,134 from the Cardiff Sanitary and Encinitas Sanitary Divisions for their share of the EnerGov project; and $50,000 from the La Costa Basin Permitting program that is now funded by the Citywide Flood and Channel Maintenance Permitting Program project budget (WC09D). Transfers Out The Transfers Out of the General Fund category was $381,375 less than projected, mostly due to lower than anticipated expenditures in the Debt Service Fund 301 due to the payoff of the 2002 ABAG lease revenue bonds. The anticipated matching shares or subsidies from the General Fund for the Community Development Block Grant (CDBG) Fund 222, Section 8 Administration Fund 551, and Pacific Pines Administration Fund 561 were also lower than projected. The CDBG award was larger than anticipated and only three CDBG project applications were processed for the year, resulting in lower overall expenditures. As a result, only 63%of the General Fund subsidy was needed. 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Q n Z N w 1E Z m m W U m m m<m m z m � O00 mm ar w > r r H LL w 0 D 0 z 0 0 ATTACHMENT 3a Page 1 of 16 Explanation of Variances Between Budgeted & Actual Fund Balance - Other City Governmental Funds (Refer to Attachment 3) Infrastructure Funds Description Budget Actual Over/(Under) Gas Tax- Fund 201 (56,239) Revenues 1,730,551 1,636,538 (94,013) Expenditures - - - Transfers Out - Operating 1,125,484 1,087,710 (37,774) Transfers Out - Capital 898,000 898,000 The City receives gas tax revenue from the State of California which is restricted to City street maintenance operations. 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 Over/(Under) State Capital Grant - Fund 203 1,886,671 Revenues 3,147,831 345,964 (2,801,867) Expenditures - - - Transfers In - Capital - 4,691,000 4,691,000 Transfers Out - Capital 3,145,369 3,147,831 2,462 This fund reflects reimbursements received from various granting agencies for actual expenditures incurred for eligible activities. Resolution 2017-78 amended the budget to include $2,072,022 in grant funds for the Cardiff Living Shoreline Project (CP16A). The City received only a portion of the actual revenues from grant reimbursements for the project because expenditures had not been made. A transfer in from Fund 223 in the amount of $4,691,000 was made because the funding for the El Portal Pedestrian/Bike Underpass Project (CS16F) had incorrectly been recorded as a state grant in Fund 203, but is actually a federal grant. Description Budget Actual Over/(Under) TransNet Program (Prop A)- Fund 211 426,761 Revenues 1,709,000 2,135,761 426,761 Expenditures - - - Transfers In - Capital - - - Transfers Out - Capital 1,802,000 1,802,000 The revenue in this fund is based on the actual draw down requests from the City to SANDAG to cover CIP projects as expenditures are incurred. 2018-11-28 Item 08L 25 of 57 ATTACHMENT 3a Page 2 of 16 Explanation of Variances Between Budgeted & Actual Fund Balance - Other City Governmental Funds (Refer to Attachment 3) Infrastructure Funds (Continued) Description Budget Actual Over/(Under) Coastal Zone Management- Fund 212 109,489 Revenues 422,000 518,528 96,528 Expenditures 227,981 215,020 (12,961) Transfers Out - Capital 120,000 120,000 - 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 unutilized vacation buyouts (about $2,000), salaries - temporary savings due to the student intern's school schedule (about $4,000), and grant- writing services not utilized in FY 2017-18 (about $5,000). A continuing appropriation of $5,000 was approved by Council on August 22, 2018, for consulting services in meeting grant requirements and deadlines and identifying project needs. Description Budget Actual Over/(Under) Federal Capital Grant - Fund 223 (4,030,079) Revenues 39,644 705,209 665,565 Expenditures - - - Transfers In - Capital - - - Transfers Out - Capital 35,000 4,730,644 4,695,644 This fund records reimbursements from various granting agencies for actual expenditures incurred. Grant revenues were greater than anticipated due to reimbursements received from a State Transportation Grant project for traffic signal upgrades on Leucadia Blvd. (CS14F) and the Santa Fe Drive improvements project (CS07B), both of which were not budgeted in FY 2017-18. A transfer in the amount of $4,691,000 was made because the funding for the El Portal Pedestrian/Bike Underpass Project (CS16F) had incorrectly been recorded as a state grant in Fund 203, but is actually a federal grant. Grant Funds Description Budget Actual Over/(Under) State Law Enforcement Grant - Fund 202 (20,848) Revenues 100,000 139,416 39,416 Expenditures 100,000 160,265 60,265 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. There was a $20,848 adjustment related to a 2016 supplemental allocation. 2018-11-28 Item 08L 26 of 57 ATTACHMENT 3a Page 3 of 16 Explanation of Variances Between Budgeted & Actual Fund Balance - Other City Governmental Funds (Refer to Attachment 3) Grant Funds (Continued) Description Budget Actual Over/(Under) Government/Education Access- Fund 213 53,486 Revenues 372,838 404,955 32,117 Expenditures 149,521 128,153 (21,369) Transfers Out - Capital 211,089 211,089 The carryover in this fund is almost entirely due to expenditure savings of $19,441 that are the result of having the video production crew broadcast fewer meetings than originally projected. There were also reduced expenditures on hardware maintenance contracts and savings of $1,927 from fewer purchases made for hardware and software than anticipated. Transfers out of this fund are made to support capital replacement of technology infrastructure in the Government/Educational Access Project (WC12C). Description Budget Actual Over/(Under) Solid Waste Recycling - Fund 214 61,530 Revenues 420,500 428,496 7,996 Expenditures 506,630 453,096 (53,534) Transfers Out - Operating - - - Transfers Out - Capital - - - Revenues were 2% higher than projected due to larger than expected payments from the CalRecycle bottle recycling program and the Regional Solid Waste Association Environmental Enhancement program. These increased revenues were offset by lower than projected recycling payments from EDCO. The decrease in recycling payments was due to a decline in recycling commodities markets caused primarily by increased restrictions placed by China on accepting recyclable materials. Operating costs in the Solid Waste/Household Hazardous Waste (HHW) fund were less than projected primarily due to savings in street sweeping and HHW collection costs. Description Budget Actual Over/(Under) Asset Forfeiture- Fund 215 9,462 Revenues 538 - (538) Expenditures 10,000 - (10,000) Transfers Out - Capital 103,361 103,361 - 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 $9,462 in FY 2017-18. This fund was fully expended this year to construct a Sheriff's Department satellite office in the Marine Safety Center. 2018-11-28 Item 08L 27 of 57 ATTACHMENT 3a Page 4 of 16 Explanation of Variances Between Budgeted & Actual Fund Balance - Other City Governmental Funds (Refer to Attachment 3) Grant Funds (Continued) Description Budget Actual Over/(Under) Senior Nutrition Grant- Fund 221 - Revenues 89,626 76,658 (12,968) Expenditures 131,493 120,047 (11,446) Transfers In - Operating 41,867 43,388 1,521 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 revenues were less than expected due to a reduction in the number of meals served, which resulted in reduced County funding and lower participant donations. Expenditures were lower than anticipated due to a reduction in the number of meals served. The General Fund subsidy (transfer in) for this program covers the net shortfall. Description Budget Actual Over/(Under) CDBG Grant - Fund 222 28,853 Revenues 320,997 281,178 (39,819) Expenditures 254,781 174,314 (80,467) Transfers In - Operating 31,784 19,989 (11,795) Transfers Out - Capital 98,000 98,000 - Actual revenue was less than projected mostly due to the budget reflecting the entire running balance of the Residential Rehabilitation (Res Rehab) program. 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 $34,275 worth of Res Rehab costs. The Res Rehab costs cannot be drawn until the projects have been completed. The actual transfers in from the General Fund are lower than anticipated because staff vacation time and other leave was charged to the General Fund instead of the CDBG fund, which resulted in a slight savings. A transfer out of $98,000 was made from this fund to the Downtown Cardiff Accessibility Project (CS18H). Description Budget Actual Over/(Under) HOME Grant - Fund 227 - Revenues - - - Expenditures 5,016 4,020 (996) Transfers In - Operating 5,016 4,020 (996) Transfers Out - Operating - - - As of 2014, the HOME fund no longer receives funding from the County. The cost to administer the program is covered by a General Fund subsidy transfer. The General Fund transfer covers 5% of the personnel cost of the Housing Management Analyst. Staff vacation time and other leave was charged to the General Fund instead of the HOME fund, which resulted in a slight savings. 2018-11-28 Item 08L 28 of 57 ATTACHMENT 3a Page 5 of 16 Explanation of Variances Between Budgeted & Actual Fund Balance - Other City Governmental Funds (Refer to Attachment 3) Grant Funds (Continued) Description Budget Actual Over/(Under) Federal Law Enforcement Grant- Fund 228 - Revenues - - - Expenditures - -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 for service law enforcement radio communications systems when eligible. The City did not receive a block grant from the Edward Byrne Memorial Justice Assistance Grant (JAG)for FY 2017-18. Description Budget Actual Over/(Under) Restricted Donations Grant- Fund 229 72,328 Revenues 232,593 132,517 (100,076) Expenditures 364,583 192,179 (172,404) Transfers In - Operating 75,000 75,000 This fund tracks revenues and expenditures associated with donations received by the City that are restricted for a specific use. Revenues were under budget mostly due to ongoing fund raising for the purchase of a concert grand piano at the Community Center and lower than anticipated paver sales at Encinitas Community Park. The year end variance in expenditures was the result of purchases not yet made for pending projects in the Cultural Arts Division and Park Maintenance Division funded by donations. A continuing appropriation in the amount of $78,000 was approved by Council on August 22, 2018 for the purchase of the concert grand piano. Description Budget Actual Over/(Under) CSA-17 Benefit Fees- Fund 230 41,120 Revenues 79,581 80,583 1,002 Expenditures 92,035 51,917 (40,118) Transfers Out - Capital 10,000 10,000 - 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. Also, expenditures for the purchase of portable radios for 800 MHz Radio Upgrade project (WC18A) were budgeted twice. 2018-11-28 Item 08L 29 of 57 ATTACHMENT 3a Page 6 of 16 Explanation of Variances Between Budgeted & Actual Fund Balance - Other City Governmental Funds (Refer to Attachment 3) Development Impact Funds Description Budget Actual Over/(Under) Development Impact Funds (1,221,592) Funds 231 -239; and 251 - 253 Revenues 2,623,402 1,395,332 (1,228,070) Expenditures - - - Transfers In - Other 500,000 500,000 - Transfers In - Capital (2) 371,296 371,296 - Transfers Out - Operating (3) 88,708 89,335 627 Transfers Out - Capital 1,877,227 1,870,121 (7,106) (1)On November 29,2017,the City Council authorized a fund balance transfer of$500,000 from the General Fund carryover to the Open Space Acquisition Fund 235. (2)A transfer was made to return funds from the Park Shade Structures project(CP18A)to the Park Development Fees Fund 231 for construction of Standard Pacific Park. Shade structures will be funded by the Park Improvements Project(CP04G). (3)This revenue is transferred out to the General Fund and specifically earmarked for debt service payments on library and fire station bond financing. The Development Services Department is responsible for oversight of the following funds: Revenues: Budget Actual Over/(Under) Park Development Fees - Fund 231 $ 239,000 $ 127,786 $ (111,214) Park Acquisition Fees - Fund 232 410,639 212,365 (198,274) Open Space Acquisition Fees - Fund 235 26,489 13,235 (13,254) Recreational Trails Fees - Fund 236 10,131 5,401 (4,730) Community Facilities Fees - Fund 237 45,680 17,784 (27,896) Affordable Housing - Fund 253 2,000 16,533 14,533 Total $ 733,939 $ 393,104 $ (340,835) The revenue for the 231, 232, 235, 236, and 237 funds are generated by fees paid for new residential units obtaining final inspection approval. It was anticipated that 60 new units would receive final inspection approval and pay the associated mitigation fees, but only 32 units received final inspection approval this year. It is anticipated that the remaining units will complete their final inspection approval over the next two fiscal years. Lastly, the interest earned on the cash on hand for the 253 fund was higher than anticipated. 2018-11-28 Item 08L 30 of 57 ATTACHMENT 3a Page 7 of 16 Explanation of Variances Between Budgeted & Actual Fund Balance - Other City Governmental Funds (Refer to Attachment 3) Development Impact Funds (Continued) The Engineerina Services Division is responsible for oversight of the following funds: Revenues: Budget Actual Over/(Under) Traffic Mitigation Fees - Fund 233 $ 1,608,093 $ 92,517 $ (1,515,576) RTCIP Fee - Fund 234 155,702 130,747 (24,955) Flood Control Mitigation Fees - Fund 239 80,731 124,260 43,529 Total $ 1,844,526 $ 347,525 $ (1,497,001) The combined revenue budget for these funds is $1,844,526. The variance in actual revenues received was mostly the result of $1,260,000 that was budgeted but not received for the City of Carlsbad's cost share for the La Costa Avenue Improvements project (CS11C). Revenue collected from Regional Traffic Mitigation Fees (Fund 234) was lower than projected due to fewer instances where new construction required these mitigation fees. The Fire Department is responsible for oversight of the Fire Mitigation Fee Fund (238) below: Revenues: Budget Actual Over/(Under) Fire Mitigation Fees - Fund 238 $ 43,028 $ 71,551 $ 28,523 Revenues received are more than projected due to additional fees collected from 27 new single family dwellings and 3 commercial projects not in the original projections. In Lieu Fees for underground utilities and curbs, gutters and sidewalks (Funds 251 and 252) exceeded budget projections by$581,242: Revenues: Budget Actual Over/(Under) Curb/Gutter/Sidewalk- Fund 251 $ 24 $ 60 $ 36 Underground Utilities - Fund 252 1,885 583,091 581,206 Total $ 1,909 $ 583,151 $ 581,242 2018-11-28 Item 08L 31 of 57 ATTACHMENT 3a Page 8 of 16 Explanation of Variances Between Budgeted & Actual Fund Balance - Other City Governmental Funds (Refer to Attachment 3) Municipal Improvement Districts Description Budget Actual Over/(Under) Maintenance Improvement Districts (MIDs) 26,094 Funds 291 -294 Revenues 111,231 114,807 3,576 Expenditures 165,912 143,394 (22,518) Transfers In - Operating (Fund 294) 14,000 14,000 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 the funds. Wiro Park MID (Fund 294) receives a transfer from the General Fund for operating expenditures. Description Budget Actual Over/(Under) Encinitas LLD - Fund 295 377,282 Revenues 1,344,950 1,415,182 70,232 Expenditures 1,551,598 1,244,548 (307,050) Transfers In - Operating - - - Transfers Out - Capital 40,000 40,000 The Encinitas Landscape and Lighting District (ELLD) fund provides tracking of revenue and expenditures associated with the Citywide landscaping and lighting assessment district. The District's revenue derived from property taxes was slightly higher than anticipated. Vacancies in the Traffic Division contributed to the positive variance in expenditures. In addition, year-end savings resulted from lower than anticipated expenditures on traffic related contracts, maintenance supplies and water utilities. A continuing appropriation in the amount of $22,669 was approved by Council on August 22, 2018 for street light stenciling. A transfer out in the amount of $40,000 was made to the Street Light & Traffic Signal Replacement project (CS17G). 2018-11-28 Item 08L 32 of 57 ATTACHMENT 3a Page 9 of 16 Explanation of Variances Between Budgeted & Actual Fund Balance - Other City Governmental Funds (Refer to Attachment 3) Description Budget Actual Over/(Under) Encinitas Ranch LLD- Fund 297 55,376 Revenues 628,200 629,025 825 Expenditures 568,656 514,105 (54,551) Transfers In - Capital 30,305 30,305 - Transfers Out - Capital 20,000 20,000 - 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 slightly higher than projected. Expenditures were lower than anticipated due to savings resulting from lower than anticipated expenditures on maintenance supplies and savings on electric and water utilities. A transfer in the amount of $30,305 was made to return the remaining balance the ADA Parking Lot upgrades project at Leo Mullen Sports Park (CP15B)to this fund. A transfer out in the amount of $20,000 was made to the Street Light & Traffic Signal Replacement project (CS17G). Debt Service Funds Description Budget Actual Over/(Under) Debt/Encinitas PFA- Fund 301/302 (521,764) Revenues 9,350 1,379 (7,971) Expenditures 4,029,877 4,028,086 (1,791) Transfers In - Debt Service 4,020,527 3,721,337 (299,190) Transfers Out - Debt Service - 216,395 216,395 The Debt Service Funds are used to record principal and interest payments on city debt. The transfer in was lower than anticipated due to lower than anticipated expenditures in the Debt Service Fund 301 due to the payoff of the 2002 ABAG lease revenue bonds. The transfer out to the General Fund from the Debt Service Fund 301 was the result of releasing $216,395 in reserves held for the 2002 Association of Bay Area Governments (ABAG) lease revenue bonds (that retired the 1992 Certificates of Participation Series B bonds for the Civic Center improvements) that was used for the final payment. 2018-11-28 Item 08L 33 of 57 ATTACHMENT 3a Page 10 of 16 Explanation of Variances Between Budgeted & Actual Fund Balance - Other City Governmental Funds (Refer to Attachment 3) Capital Projects Funds Description Budget Actual Over/(Under) Capital Improvements- Fund 401 (231,873) Revenues 51,134 182,484 131,350 Expenditures - - - Transfers In - Capital 9,334,098 14,025,098 4,691,000 Transfers Out - Capital 207,371 5,261,594 5,054,223 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 2017-18 as well as the remaining carryover amount at June 30, 2018. The actual remaining carryover amount was transferred into the 401 fund from the various funding sources. Revenue recorded in this fund includes ESD and CSD's cost share for the EnerGov project and reimbursements from districts for manhole cover replacement that occurs as part of the annual street overlay project. The $4,691,000 carryover from transfers into the fund is the result of the funding for the El Portal Pedestrian/Bike Underpass Project (CS16F) incorrectly being recorded as a federal grant, but is actually a state grant. The variance will be corrected in FY 2017-18. Description Budget Actual Over/(Under) Capital Improvements- Fund 402 - Revenues - - - Expenditures - - - Transfers In - Capital 5,200,050 5,200,050 - Transfers Out - Capital 380,166 380,166 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 2017-18 as well as the remaining carryover amount at June 30, 2018. The actual cash will be transferred into the 402 fund from the funding sources when projects are budgeted. The transfers out was primarily the result of closing the Park Shade Structures project (CP18A) in FY 2017-18 and returning a balance of $371,296 to the funding source. 2018-11-28 Item 08L 34 of 57 ATTACHMENT 3a Page 11 of 16 Explanation of Variances Between Budgeted & Actual Fund Balance - Other City Governmental Funds (Refer to Attachment 3) Capital Projects Funds (Continued) Description Budget Actual Over/(Under) Facilities Capital Maintenance- Fund 403 2,233,231 Revenues - - - Expenditures 2,656,570 423,339 (2,233,231) Transfers In - Operating 1,000,000 1,000,000 - Transfers In - Capital - - - Transfers Out - Capital - -The Facilities Capital Maintenance Fund (403) provides funding for city facilities maintenance through annual transfers of $1,000,000 from the General Fund. The carryover reflects the amount at June 30, 2018. Expenditures were below budget due to postponing the replacement of the Civic Center fire suppression system and parking lot rehabilitation at the Civic Center and Public Works facility while a comprehensive plan is developed. Enterprise Funds Description Budget Actual Over/(Under) Cardiff Sanitary Division - Fund 511 3,258,979 Revenues 4,927,143 5,048,176 121,033 Expenditures 4,117,698 2,130,228 (1,987,470) Transfers In - Capital - 2,098,524 2,098,524 Transfers Out - Capital 1,629,784 2,577,832 948,048 Revenue increased over budget due to higher than projected investment earnings and sewer service charges. Contracts and services have savings due to lower than projected treatment costs at San Elijo facility and general operations (utility hole/pipeline repairs). Additionally, actual internal (administrative) support costs were less than budgeted due to a duplicate entry error. Description Budget Actual Over/(Under) Cardiff Sanitary Division Capital Replacement - Fund 512 8,009,109 Expenditures 11,298,346 2,098,524 (9,199,822) Transfers In - Capital 1,629,784 2,537,595 907,811 Transfers Out - Capital - 2,098,524 2,098,524 As a capital replacement fund, the expenditure budget reflects the FY 2016-17 carryover amount and the FY2017-18 appropriations. The Transfer In - Capital amount is the excess operating fund balance after the target fund balance is met. The Transfers Out - Capital amount reflects the actual expenditures for FY 2017-18 that are transferred to construction in progress in the Cardiff Sanitary Division Operating Fund (511) at the end of the year. Actual expenditures reflect CSD's share of capital improvements at the San Elijo Water Reclamation Facility. 2018-11-28 Item 08L 35 of 57 ATTACHMENT 3a Page 12 of 16 Explanation of Variances Between Budgeted & Actual Fund Balance - Other City Governmental Funds (Refer to Attachment 3) Enterprise Funds (Continued) Description Budget Actual Over/(Under) Cardiff Sanitary Division Capital Expansion - Fund 513 140,794 Revenue 55,000 195,794 140,794 Transfers Out - Capital - - - 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 increase in revenues is primarily due to several new multi-home developments. Description Budget Actual Over/(Under) Encinitas Sanitary Division - Fund 521 1,630,808 Revenues 2,715,678 2,762,842 47,164 Expenditures 1,584,936 944,083 (640,853) Transfers In - Capital - 1,136,040 1,136,040 Transfers Out - Capital 1,427,152 1,620,401 193,249 Revenue increased over budget due to higher than projected investment earnings and sewer service charges. Contracts and services have savings due to lower than projected treatment costs at Encina facility, maintenance at pump stations and general operations (utility hole/pipeline repairs). Additionally, actual internal (administrative) support costs were less than budgeted due to a duplicate entry error. Description Budget Actual Over/(Under) Encinitas Sanitary Division Capital Replacement- Fund 522 2,672,350 Revenues - Expenditures 4,670,707 1,095,803 (3,574,904) Transfers In - Capital 1,427,152 1,620,401 193,249 Transfers Out - Capital - 1,095,803 1,095,803 As a capital replacement fund, the expenditure budget reflects the FY 2016-17 carryover amount and the FY 2017-18 appropriations. The 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 amount reflects the actual expenditures for FY 2017-18 that are transferred to construction in progress in the Encinitas Sanitary Division Operating Fund (521) at the end of the year. Actual expenditures reflect ESD's share of capital improvements at the Encina Wastewater Authority facility. 2018-11-28 Item 08L 36 of 57 ATTACHMENT 3a Page 13 of 16 Explanation of Variances Between Budgeted & Actual Fund Balance - Other City Governmental Funds (Refer to Attachment 3) Enterprise Funds (Continued) Description Budget Actual Over/(Under) Encinitas Sanitary Division Capital Expansion - Fund 523 97,564 Revenues 35,000 132,564 97,564 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 increase in revenues is primarily due to commercial expansions at the San Diego Botanic Gardens and several downtown businesses. Other Proprietary Funds Description Budget Actual Over/(Under) Section 8 Housing - Fund 551 (30,783) Revenues 224,290 226,193 1,903 Expenditures 270,333 245,144 (25,189) Transfers In - Operating 59,597 1,721 (57,876) Transfers Out - Operating - - - On January 1, 2018, the Department of Housing and Urban Development (HUD) increased the rate at which administrative fees are earned for managing Section 8 Housing Choice Vouchers, thus increasing the actual revenues. Expenditures came in under projections because it was anticipated that administrative fees would be paid on three Port-Outs, but there was only one Port-Out for a portion of the year. A Port-Out is when an existing Section 8 voucher holder who lives in Encinitas takes their voucher and moves to another Housing Authority. Additionally, there was a savings on the cost of annual Financial Data Schedule (FDS) submission due to less consultant prep time and work being needed. Transfers In were lower than anticipated because staff vacation time and other leave were charged to the General Fund instead of the Section 8 fund, in accordance with HUD requirements. Transfers Out came in slightly under budget due to the Housing Assistance Payments (HAPs) for the Port-Ins being less per unit than projected. 2018-11-28 Item 08L 37 of 57 ATTACHMENT 3a Page 14 of 16 Explanation of Variances Between Budgeted & Actual Fund Balance - Other City Governmental Funds (Refer to Attachment 3) Other Proprietary Funds (Continued) Description Budget Actual Over/(Under) Section 8 Housing HAP- Fund 552 5,740 Revenues 990,141 992,884 2,743 Expenditures 994,108 991,111 (2,997) Transfers In - Operating - - - Transfers Out - Operating - - - Housing Assistance Payments (HAPs) received from the Department of Housing and Urban Development (HUD) were just slightly higher than projected. Transfers were slightly less than anticipated. The HAP costs paid for the Port-Outs were lower because it was projected that there would be three Port-Outs, but there was only one Port-Out for a portion of the year. In addition, the subsidized portion of the rent paid for the Section 8 Housing Choice Voucher tenants who reside in the Pacific Pines condominium units was less than projected. Description Budget Actual Over/(Under) Pacific Pines Affordable Housing - Fund 561 (11,965) Revenues 216,342 214,294 (2,048) Expenditures 250,812 247,689 (3,123) Transfers In - Operating 13,039 - (13,039) Transfers Out - Capital 21,739 21,739 - Revenues came in slightly lower than projected. The subsidized portion of the rent received for the Section 8 Housing Choice Voucher tenants who reside in the Pacific Pines condominium units was less than projected. Actual expenditures were lower due to a savings on the cost of the annual sewer charges, the pooled property insurance, postage, and furniture and fixtures. A new insurance provider was chosen who was able to provide the same service for less. Appliance replacements are now mostly occurring preemptively, through the CIP project, and are being charged less against the operating budget. Transfers In were lower than anticipated because staff vacation time and other leave were charged to the General Fund instead of the Section 8 fund, in accordance with Section 8 program requirements. 2018-11-28 Item 08L 38 of 57 ATTACHMENT 3a Page 15 of 16 Explanation of Variances Between Budgeted & Actual Fund Balance - Other City Governmental Funds (Refer to Attachment 3) Internal Service Funds Description Budget Actual Over/(Under) Self Insurance Program - Fund 601 138,762 Revenues 1,089,554 1,156,618 67,064 Expenditures 2,579,573 2,507,875 (71,698) Transfers In - Operating 1,128,583 1,128,583 - This fund tracks revenues, transfers in, and expenditures associated with claims, legal defense costs, insurance procurement, insurance dividends and safety programs. Expenditures were lower than projected due to claims being carried over to next year. Revenues were larger than expected due to refunds from insurers. Description Budget Actual Over/(Under) Wastewater Support- Fund 611 302 Revenues 935,448 836,051 (99,397) Expenditures 822,808 723,109 (99,699) 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 during part of the year, lower than projected costs for vehicle repairs, fuel purchases and office maintenance projects. Description Budget Actual Over/(Under) PW Fleet Maintenance- Fund 621 3,906 Revenues 588,706 572,936 (15,770) Expenditures 592,612 572,936 (19,676) Operating expenditures were under budget due to lower than projected repair expenses. Inter-fund revenues match actual expenditures made at year end for this fund, which is the result of an allocation from the General Fund. 2018-11-28 Item 08L 39 of 57 ATTACHMENT 3a Page 16 of 16 Explanation of Variances Between Budgeted & Actual Fund Balance - Other City Governmental Funds (Refer to Attachment 3) Internal Service Funds (Continued) Description Budget Actual Over/(Under) PW Fleet Vehicle Replacement - Fund 622 309,730 Revenues 10,000 9,400 (600) Expenditures 751,643 441,313 (310,330) Transfers In - Operating 113,000 113,000 - Vehicles for Development Services and Parks, Recreation and Cultural Arts Departments scheduled for replacement in FY 2017-18 scheduled to arrive in FY 2018-19. A continuing appropriation in the amount of $217,433 was approved by Council on August 22, 2018 for replacement of vehicles that were budgeted last fiscal year but are to be purchased in FY 2018-19. Description Budget Actual Over/(Under) PW Machinery& Equipment Replacement - Fund 623 (84,394) Revenues 10,000 60,000 50,000 Expenditures 471,612 606,006 134,394 Transfers In - Operating 125,000 125,000 - Revenue for the sale of the combination cleaner to San Dieguito Water District, originally budgeted in FY 2016-17, occurred in April 2018. A heavy duty truck jack, originally budgeted in Fund 623, was purchased in Fund 621. A transfer of $3,906 was made from Fund 623 to Fund 621. Description Budget Actual Over/(Under) PW Fire Apparatus Replacement - Fund 624 134,792 Revenues - - - Expenditures 449,493 314,701 (134,792) Transfers In - Operating 378,000 378,000 - Revenues and expenses in this fund account for lease financing of Fire apparatus. Actual expenditures were slightly lower than projected. 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O O N w a a � � cc m 0 w 0 '0000 m' v� � � � a� © ° w CC > > > > w wQ o� ❑ a cL a :° w :° :° W 4 aQ g .N m ° r o r - - o V o w o o -�t[ o a o O w a a a a cz F- a � m o � °�' F- W r �m � N o W ¢¢ L L o 0 ). m o w °' a) c O ¢ Y �U C y rn Oc o to "�.W W c c (a �'. o to a.o m m i-: O m i-, E m 0.r m to 0z0 U)U)W WU azU a¢ a U toU U tow U 0¢ ¢-1 U U r N M 7 In CO Co - O r N ATTACHMENT 6 RESOLUTION NO. 2018-95 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ENCINITAS AMENDING THE FISCAL YEAR 2018-19 BUDGET WHEREAS, on June 20, 2018 the City of Encinitas City Council adopted Resolution Numbers 2018-64 and 2018-69 appropriating the budget for Fiscal Year 2018-19; WHEREAS, changes in anticipated revenues and/or expenditures of the City of Encinitas necessitates a revision of the appropriations for Fiscal Year 2018-19; WHEREAS, budgeted expenditures do not exceed anticipated revenue and available fund balance; and WHEREAS, the City Council has reviewed the proposed Fiscal Year 2018- 19 budget amendments. 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 2018-19 as shown in Exhibit A to this resolution. PASSED AND ADOPTED this 28th day of November, 2018, by the following vote, to wit: AYES: NAYS: ABSENT: ABSTAIN: Catherine S. Blakespear, Mayor ATTEST: Kathy Hollywood, City Clerk 2018-11-28 Item 08L 55 of 57 Exhibit A to Resolution 2018-95 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 1. General Fund 10190901 428.6 unfunded pension liability. $ 218,495 Fund balance transfer to 2. General Fund 10190999 498.3 Fund 235 for future open $ 500,000 3. Open Space Acquisition 23500000 398.3 space acquisition. $ 500,000 4. 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 $ 500,000 1 $ 718,495 2018-11-28 Item 08L 56 of 57 City of Encinitas ATTACHMENT 7 Summary of Budgetary Fund Balance FY 2018-2019 FY 2018-19 Council Action Increase (Decrease)to Available Fund Description Meeting Date Resolution# Fund Balance Balance i Beginning Fund Balance,7/1/18 27,293,458 Less:Contingency Reserve (13,203,669) Budget Stabilization Reserve (1,488,122) Non-spendable Reserve (267,454) CIP Carryover Reserve Available Beginning Fund Balance,7/1/18 12,334,213 2018-64& FY 2018-19 Second Year Revise Adopted 6/20/18 2018-69 1,025,507 13,359,720 FY 2018-19 Budget Adjustments by Council: 1. Encinitas Rail Corridor"Cross Connect'Implementation Plan 8/8/18 2018-73 (90,000) 13,269,720 2. Continuing Appropriations 8/22/18 2018-74 (529,715) 12,740,005 3. Pilot Program-Leucadia Fire EMS Unit 8/22/18 2018-78 (513,231) 12,226,774 4.Santa Fe Drive Corridor Improvements Project-Caltrans ATP Grant" 8/22/18 2018-80 (88,500) 12,138,274 5. Host Compliance Contract for Short-Term Vacation Rental Monitoring 8/22/18 2018-82 (37,575) 12,100,699 6. Shared Legal Fees with Habitat for Humanity (Ground Lease Agreements) 10/24/18 2018-86 (10,000) 12,090,699 7. Inclusionary Ordinance Funding 10/24/18 2018-90 (106,000) 11,984,699 B. Lump sum payment to CaIPERS to reduce unfunded pension liability(pending approval) 11128118 2018-95 (218,495) 11,766,204 9. Fund balance transfer to Open Space Acquisition Fund 235(pending approval) 11128118 2018-95 (500,000) 11,266,204 Projected Available Fund Balance 6/30/2019 (1,068,009) 11,266,204 2018-11-28 Item 08L 57 of 57