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2019-01-16 Item 08H Fiscal Year 2018-19 First Quarter Budget Status Report and Proposed Budget Amendments f AGENDA REPORT Cit y Council MEETING DATE: January 16, 2019 PREPARED BY: Tom Gallup, DEPT. DIRECTOR: Teresa S. McBroome Finance Manager DEPARTMENT: Finance CITY MANAGER: Karen P. Brust SUBJECT: Fiscal Year 2018-19 First Quarter Budget Status Report and Proposed Budget Amendments RECOMMENDED ACTION: Staff recommends that City Council take the following actions: 1. Receive and file the Fiscal Year 2018-19 First Quarter Budget Status Report; and 2. Adopt Resolution No. 2019-05 titled "A Resolution of the City Council of the City of Encinitas Amending the Fiscal Year 2018-19 Budget' (Attachment 1) STRATEGIC PLAN: This agenda item falls within the Organizational Efficiency and Effectiveness focus area of the Strategic Plan by maintaining the City's financial health. FISCAL CONSIDERATIONS: The Finance Department has completed the first quarter review of FY 2018-19, which includes recommendations for budget appropriations and budget transfers for Council consideration. Proposed first quarter budget amendments for all funds will increase estimated revenues by $759,720 and increase budgeted expenditures by $631,368. The impact of all proposed General Fund amendments is: an increase of$577,400 in estimated revenue; and an increase in budgeted expenditures of$618,518, for a net decrease in available fund balance of $41,118. Attachment 2 provides detailed descriptions of these proposed operating budget amendments. Proposed first quarter amendments to transfers between all funds total $415,241. The General Fund impact is an increase in capital transfers-in of $87,084 from closed capital projects. Attachment 3 provides detailed descriptions of these proposed amendments to transfers. The available fund balance in the General Fund is $10,549,736, which includes all previous FY 2018-19 General Fund budget amendments approved by the City Council since the adoption of the FY 2018-19 budget (but not including the proposed amendments under consideration). 2019-01-16 Item 08H 1 of 34 Approval of both the first quarter operating budget amendments and fund transfer amendments will increase the General Fund available fund balance by $45,966 to $10,595,702. A summary of Council actions and available fund balance is included as Attachment 4. BACKGROUND: On June 20, 2018, the City Council adopted Resolution 2018-64, approving the FY 2018-19 Operating Budget with appropriations, and Resolution 2018-69 approving the Capital Improvement Program (CIP) with appropriations. On November 28, 2018, the City Council received the Report on the Financial Results for Fiscal Year 2017-18 and adopted the ending fund balances for FY 2017-18 as beginning fund balances for FY 2018-19. Beginning fund balance in the General Fund for FY 2018-19 was $27,293,458, with $12,334,213 unrestricted and available for appropriation after reserve requirements have been met. The unrestricted General Fund balance was projected to increase by $1,025,507, leaving $13,359,720 available for City Council appropriation at the beginning of FY 2018-19. Through November 28, 2018, City Council has approved amendments to the FY 2018-19 General Fund budget that have increased capital project budgets by $284,500 and increased operating budgets by $2,525,484. These previously approved budget amendments are listed in Attachment 4. Adopting the proposed first quarter budget amendments of $45,966 will increase available fund balance for a fiscal year-to-date total of$10,595,702. ANALYSIS: The purpose of this report is to provide a quarterly update on the current fiscal year operating budget and provide recommendations for additional budget amendments and budget transfers. After three months of FY 2018-19, actual revenues are expected to exceed estimates by year- end, while budgeted expenditures are anticipated to be less than budget. Schedule C (Attachment 5) presents a summary of budget versus actuals for General Fund operating revenues, expenditures and transfers. General Fund Revenues In the General Fund, revenues total $5,528,900, which is seven percent of current fiscal year estimates and down 5.5 percent, or $324,851, from the FY 2017-18 first quarter total of $5,853,751. This variance is primarily the result of a delay in issuing sales tax remittances by the State of California due to its transition to a new software and reporting system. Sizable local allocations remain outstanding. It is expected that all outstanding payments will be processed by mid-year. The year-to-date total for property tax is relatively lower in the first quarter since the majority of tax revenue collected occurs in the third and fourth quarters of the fiscal year (following the December and April deadlines). Actual revenue collected in the charges for services category is relatively higher in the first quarter due to recreation fees collected from a greater number of programs offered during the summer months. Table 1 below provides General Fund revenue totals by adopted budget, amended budget, year-to-date (YTD) actual and first quarter revised projections. Staff is proposing first quarter budget amendments to record $554,375 in revenue for reimbursements from the State of California for firefighter strike team deployments. Additionally, staff is requesting an amendment of $8,000 for additional revenue collected for recreation and field rental permits and $15,025 to adjust the internal cost allocation for the Community Facilities District Fund to reflect the actual allocation for debt administration expense. 2019-01-16 Item 08H 2 of 34 Table 1 General Fund Revenue Summary(September 30,2018) Budget with Adopted Amended Percent Proposed Proposed Budget Budget YTD Actual Realized Budget Amendments Description 2018-19 2018-19 2018-19 2018-19 Amendments 2018-19 Property Tax $ 46,061,136 $ 46,061,136 $ 815,459 2% $ $ 46,061,136 Documentary Transfer Tax 519,777 519,777 69,129 13% 519,777 Sales Tax 13,469,197 13,469,197 1,084,033 8% 13,469,197 Transient Occupancy Tax 1,862,660 1,862,660 510,407 27% 1,862,660 Franchise Tax 2,300,275 2,300,275 27,660 1% 2,300,275 Licenses, Fees and Permits 267,200 267,200 99,607 37% 267,200 Intergovernmental Revenue 616,547 616,547 40,055 6% 616,547 Charges for Services 7,189,819 7,189,819 2,271,832 32% 15,025 7,204,844 Fines and Penalties 746,653 746,653 153,442 21% - 746,653 Use of Nbney and Property 840,268 840,268 371,649 44% - 840,268 Other Revenue 532,560 532,560 85,627 16% 562,375 1,094,935 Revenue Total $ 74,406,092 $ 74,406,092 $ 5,528,900 7% $ 577,400 $ 74,983,492 General Fund Expenditures First quarter General Fund expenditures amount to $15,781,311 or 24 percent of the budget, as shown in Table 2 below. The percentage of personnel expenditures is slightly higher for the first quarter than other quarters due to retiree health and Other Post-Employment Benefits (OPEB) payments that are made entirely as a one-time payment in the first quarter, in addition to a lump sum payment made to CalPERS to reduce the City's unfunded pension liability. Also, there were higher than anticipated overtime expenditures resulting from a large number of firefighter deployments on strike teams to wildfires within the state. These expenditures are fully reimbursable by the State of California and offsetting revenue is typically received eight to twelve weeks following a deployment. Lastly, personnel expenditures for Marine Safety services and the Junior Lifeguard Program are relatively higher during the first quarter, which encompasses most of the summer when service demand is greater. Table 2 General Fund Expenditure Summary by Category(September 30,2018) Budget with Adopted Amended Percent Proposed Proposed Budget Budget YTD Actual Realized Budget Amendments Description 2018-19 2018-19 2018-19 2018-19 Amendments 2018-19 Personnel $ 33,939,257 $ 34,261,226 $ 11,548,396 34% $ 588,543 $ 34,849,769 Materials&Supplies 1,400,957 1,462,707 268,195 18% 3,180 1,465,887 Contracts&Services 30,065,124 30,645,226 3,859,283 13% 26,795 30,672,021 Internal Cost Allocation 421,753 421,753 105,438 25% 421,753 Capital Outlay 64,230 180,930 - 0% 180,930 Debt/Finance 127,025 127,025 - 0% 127,025 Expenditure Total $ 66,018,346 $ 67,098,867 $ 15,781,311 24% $ 618,518 $ 67,717,385 General Fund expenditures (excluding transfers) through the first three months of FY 2018-19 are $2.2 million higher than the same period in FY 2017-18. This overall variance is primarily the result of an additional $1.3 million in expenditures in the personnel category and additional expenditures of approximately $900,000 in contracts and services. The variance in personnel expenditures is due to: budgeted salary increases for employees approved by the City Council and identified in the executed Memorandums of Understanding (MOUs) with the Service Employees International Union (SEIU) and Encinitas Firefighters Association, and in a separate resolution for unrepresented employees; an increase in Other Post-Employment Benefits (OPEB) costs; and expenditures for positions that were unfilled during the first quarter of FY 2017-18, but are now filled. Although year-to-date personnel expenditures are higher than last fiscal year, this category is expected to be under budget for the current fiscal year. 2019-01-16 Item 08H 3 of 34 The variance in the contracts and services category is primarily the result of a difference in the timing of payments made for Sheriffs contract law enforcement services. No payments were recorded in the first quarter of FY 2017-18 compared with one payment recorded in the same period of FY 2018-19, resulting in $1.3 million more spent in the first quarter for law enforcement services than last fiscal year. As with personnel, this category is also under budget for the current fiscal year. General Fund Transfers Transfers involve moving budgeted appropriations between funds. Staff is proposing increasing Transfers In to the General Fund by $87,084, primarily to return appropriated funds from closed capital or work projects. Transfers Out of the General Fund consist of operating transfers, transfers for debt service payments and transfer to fund capital projects. Staff is not proposing any adjustments in Transfers Out of the General Fund for the first quarter. Table 3 below provides a summary of proposed first quarter transfers. Table 3 General Fund Transfers Summary(September 30,2018) Adopted Amended Percent Proposed Revised Budget Budget YTD Actual Realized Budget Projections Description 2018-19 2018-19 2018-19 2018-19 Amendments 2018-19 Transfers In $ 9,214,191 $ 9,214,191 $ 303,548 3% $ 87,084 $ 9,301,275 Transfers Out (16,576,431) (16,666,431) (12,254,686) 74% - (16,666,431) Transfers Total $ (7,362,240) $ (7,452,240) $ (11,951,138) 160% $ 87,084 $ (7,365,156) Capital Improvement Program Status Update (Attachment 6) There are presently 112 active projects, with project-to-date expenditures totaling $55.5 million as of September 30, 2018. Staff is requesting that the following nine completed projects be closed and unspent funds be returned to their original funding sources as identified in Attachment 3. • The Citywide Landscape and Lighting District Ballot Measure project (WC10C) • Encinitas Boulevard Safe Routes to School Improvements project (CS13E) • Moonlight State Beach Marine Safety Center project (CP14C) • Phase 2 of the Traffic Signals Upgrade (Fiber Optic Interconnect) project (CS14F) • Library Community Room Remodel project (CF16C) • Senior/Community Center Paint and Carpet project (CF16G) • FY 2016-17 Annual Street Overlay project (CS17A) • Lone Jack Road Culvert project (CD17C) • Safe Routes to School project (CS17D) Status updates and project-to-date expenditures for active projects are provided in Attachment 6. 2019-01-16 Item 08H 4 of 34 Proposed Budget Adjustments (Attachment 2) Detailed explanations for each proposed budget amendment (arranged by Fund, Department and Division) are included in Attachment 2. Table 4 below provides a summary of all the proposed operating budget amendments by fund, with additional detail provided in Attachment 2: Table 4 First Quarter Operating Budget Amendment Summary Revenue Expenditure Fund Balance Increase Increase Increase Description (Decrease) (Decrease) (Decrease) General Fund(101) $ 577,400 $ 618,518 $ (41,118) Community Development Block Grant Fund(222) 36,581 36,671 (90) Federal Capital Grant Fund (223) 9,870 - 9,870 Restricted Donations &Contributions Fund(229) 46,465 40,075 6,390 County Service Area 17 Fire Operations Fund(230) 17,032 17,032 - Capital Improvement Funds (401/402) - (405,371) 405,371 CSD Operations Fund(511) - 131,855 (131,855) ESD Operations Fund(521) - 53,621 (53,621) ESD Capital Replacement Fund(522) - 46,750 (46,750) Section 8 Housing Administration Fund(551) 45,360 45,360 - Section 8 Housing Assistance Program Fund(552) 27,012 24,545 2,467 Pacific Pines Affordable Housing Fund(561) - 7,287 (7,287) Community Facilities District#1 Fund(712) - 15,025 (15,025) Operating Budget Amendment Total $ 759,720 $ 631,368 $ 128,352 Proposed Adjustments to Transfers between Funds (Attachment 3) In addition to the first quarter appropriations, several budget transfers have been identified which require City Council approval. The transfers are summarized below in Table 5 and detailed in Attachment 3: Table 5 Fund Transfer Amendments-First Quarter Transfer In Transfer Out Increase Increase Fund (Decrease) (Decrease) General Fund(101) $ 87,084 $ - Highway Users Tax Allocation Fund (201) 109,395 Federal Capital Grant Fund (223) 38,918 Traffic Mitigation Fees Fund (233) 39,567 Encinitas Landscape and Lighting District Fund(295) 140,276 Capital Improvements Fund (401) - 340,166 Capital Improvements Fund (402) - 75,074 Facilities Maintenance Fund (403) - Fund Transfer Amendments Total $ 415,241 $ 415,241 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. 2019-01-16 Item 08H 5 of 34 ATTACHMENTS: 1. Resolution No. 2019-05 titled " A Resolution of the City Council of the City of Encinitas Amending the Fiscal Year 2018-19 Budget' 2. FY 2018-19 Proposed Operating Budget Amendments— First Quarter 3. FY 2018-19 Proposed Fund Transfer Amendments— First Quarter 4. FY 2018-19 Summary of Budgetary Fund Balance 5. Schedule C: Detail of General Fund Revenues, Expenditures and Transfers 6. FY 2018-19 YTD Capital Improvement Program Status Report— First Quarter 2019-01-16 Item 08H 6 of 34 ATTACHMENT 1 RESOLUTION NO. 2019-05 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; and WHEREAS, changes in anticipated revenues and/or expenditures of the City of Encinitas necessitates a revision of the appropriations for Fiscal Year 2018-19; and 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; and NOW, THEREFORE, BE IT RESOLVED, DETERMINED AND ORDERED that the City Council of the City of Encinitas does, hereby, adopt the amendments for Fiscal Year 2018-19 as shown in Exhibit A to this resolution. PASSED AND ADOPTED this 16th day of January 2019, by the following vote, to wit: AYES: NAYS: ABSENT: ABSTAIN: Catherine S. Blakespear, Mayor ATTEST: Kathy Hollywood, City Clerk 2019-01-16 Item 08H 7 of 34 EXHIBIT A-RESOLUTION 2019-05 # Fund Name Fund Organization Object Project Description Revenue/ Expenditure/ Code Code No. Transfer In Transfer Out Increase Increase (Decrease) (Decrease) 1 GENFUND 101 80877 394 The number of permits and associated cost recovery fees $ 8,000 has increased from budget projections. 2 GENFUND 101 80877 432.1 The number of permits and cost recovery services 8,000 increased. The expenditure increase is offset by an increase in revenue. 3 GENFUND 101 62511 422.1 Add Medicare for Overtime and Sick Leave Buyout. 22,480 4 GENFUND 101 62511 423.1 Add Workers Comp for Overtime and Sick Leave Buyout that 114,770 was omitted from original FY 2018-19 operating budget. 5 GENFUND 101 62511 424.1 Add Unemployment for Overtime. 7,733 6 GENFUND 101 62514 421.12 Add PERS PEPRA for Seasonal Lifeguard Employees in PERS 9,745 that was omitted from original FY 2018-19 operating budget. 7 GENFUND 101 62514 422.1 Add Medicare for Overtime,Vacation Buyout and 7,446 Temporary Salaries. 8 GENFUND 101 62514 423.1 Add Workers Comp for Overtime,Vacation Buyout and 28,243 Temporary Salaries. 9 GENFUND 101 62514 424.1 Add Unemployment for Temporary Salaries. 2,314 10 GENFUND 101 62515 421.12 Add PERS PEPRA for Seasonal Lifeguard Employees in PERS. 1,727 11 GENFUND 101 62515 422.1 Add Medicare for Overtime and Temporary Salaries. 1,546 12 GENFUND 101 62515 423.1 Add Workers Comp for Overtime and Temporary Salaries. 5,866 13 GENFUND 101 62515 424.1 Add Unemployment for Temporary Salaries. 478 14 GENFUND 101 62511 394 Increase projected revenue for additional strike team 554,375 deployments throughout the State from 1/1/18-9/30/18. 15 GENFUND 101 62511 412.1 Increase expenditures for additional strike team 345,164 deployments throughout the State from 1/1/18-9/30/18. 16 GENFUND 101 62511 422.1 Increase expenditures for additional strike team 7,041 deployments throughout the State from 1/1/18-9/30/18. 17 GENFUND 101 62511 423.1 Increase expenditures for additional strike team 31,562 deployments throughout the State from 1/1/18-9/30/18. 18 GENFUND 101 62511 424.1 Increase expenditures for additional strike team 2,428 deployments throughout the State from 1/1/18-9/30/18. 19 GENFUND 101 62511 455 Increase expenditures for additional strike team 18,795 deployments throughout the State from 1/1/18-9/30/18. 20 GENFUND 101 62511 466 Increase expenditures for additional strike team 3,180 deployments throughout the State from 1/1/18-9/30/18. 21 GENFUND 101 00000 341.1 Adjust internal cost allocation. 15,025 2019-01-16 Item 08H 8 of 34 EXHIBIT A-RESOLUTION 2019-05 # Fund Name Fund Organization Object Project Description Revenue/ Expenditure/ Code Code No. Transfer In Transfer Out Increase Increase (Decrease) (Decrease) 22 CDBGGRANT 222 00000 398.1 The General Fund subsidy transfer amount was transposed. (90) This will correct that transposition. 23 CDBGGRANT 222 00000 331.1 FY 17-18 remaining balance in the Residential Rehabilitation 36,671 program being carried forward into FY 18-19 to reflect running program balance. 24 CDBGGRANT 222 51470 494.31 FY 17-18 remaining balance in the Residential Rehabilitation 8,900 program being carried forward into FY 18-19 to reflect running program balance. 25 CDBGGRANT 222 51470 494.32 FY 17-18 remaining balance in the Residential Rehabilitation 17,771 program being carried forward into FY 18-19 to reflect running program balance. 26 CDBGGRANT 222 51470 494.33 FY 17-18 remaining balance in the Residential Rehabilitation 10,000 program being carried forward into FY 18-19 to reflect running program balance. 27 FEDERAL CAPITAL 223 00000 331.2 WF18B FY16 SHSP Grant reallocation for purchase of swiftwater 9,870 GRANT rescue response trailer 28 DONATIONS 229 80810 363 PPDON Actual donations increased from budget projections. 14,000 29 DONATIONS 229 80810 445 PPDON Actual expenditures increased from budget projections. 500 30 DONATIONS 229 80810 469 PPDON Actual expenditures increased from budget projections. 900 31 DONATIONS 229 80810 363 PPECP Actual donations have increased from budget projections. 1,000 32 DONATIONS 229 80810 432.2 PPECP Actual expenditures increased from budget projections. 1,000 33 DONATIONS 229 80830 363 PTENR Actual donations increased from budget projections. 2,065 34 DONATIONS 229 80830 468.1 PTENR Actual expenditures increased from budget projections. 2,065 35 DONATIONS 229 80850 333.1 PR701 San Diego County grant for dance floor. 20,000 36 DONATIONS 229 80850 363 PR701 Donation for dance floor. 5,000 37 DONATIONS 229 80850 474 PR701 Expenditure for dance floor. 25,000 38 DONATIONS 229 80881 363 PA104 Actual donations increased from budget projections. 4,400 39 DONATIONS 229 80881 432.1 PA104 Actual donations increased from budget projections. 4,000 40 DONATIONS 229 80881 469 PA104 Actual expenditures increased from budget projections. 400 41 DONATIONS 229 80881 431.1 PA104 Actual expenditures increased from budget projections. 4,600 42 DONATIONS 229 80881 432.1 PA104 Actual expenditures increased from budget projections. 1,610 2019-01-16 Item 08H 9 of 34 EXHIBIT A-RESOLUTION 2019-05 # Fund Name Fund Organization Object Project Description Revenue/ Expenditure/ Code Code No. Transfer In Transfer Out Increase Increase (Decrease) (Decrease) 43 CSA-17 BENEFIT 230 62511 399 Increase CSA-17 Benefit Fee Revenue per Amendment. 17,032 FEES-FIRE OPS 44 CSA-17 BENEFIT 230 62511 468.3 Increase CSA-17 expenditures for purchase of AEDs for staff 17,032 FEES-FIRE OPS vehicles. 45 CIP-EXISTN 401 95101 590 CD17C Project is complete.Close and return remaining funds to the (11,928) General Fund. 46 CIP-NEW 402 95101 590 CS17D Project is complete.Close and return remaining funds to the (75,074) General Fund. 47 CIP-EXISTN 401 95101 590 CP14C Project is complete.Close and return remaining funds to the (21) General Fund. 48 CIP-EXISTN 401 95101 590 CF16C Project is complete.Close and return remaining funds to the (61) General Fund. 49 CIP-EXISTN 401 95201 590 CS17A Project is complete.Close and return remaining funds to the (109,395) Highway Users Tax Allocation(HUTA)Fund. 50 CIP-EXISTN 401 95223 590 CS14F Project is complete.Close and return remaining funds to the (38,918) Federal Capital Grant Fund. 51 CIP-EXISTN 401 95233 590 CS13E Project is complete.Close and return remaining funds to the (39,567) Traffic Mitigation Fees Fund. 52 CIP-EXISTN 401 95295 590 WC10C Project is complete.Close and return remaining funds to the (140,276) Encinitas Landscape and Lighting District Fund. 53 FACCAPMAIN 403 95101 590 CF16G Project is complete.Close and return remaining funds to the - General Fund. 54 CIP-FEDERAL 402 95223 580 WF18B FY16 SHSP Grant reallocation for purchase of swiftwater 9,870 CAPITAL GRANT rescue response trailer 55 CSDOPS 511 71661 435.2 Higher than anticipated expense for wastewater treatment 156,321 at San Elijo JPA(SEJPA)resulting from a delay in incorporating wastewater flow from the City of Del Mar. 56 CSDOPS 511 71661 432.2 Reduced pump station maintenance costs for SEJPA. (24,466) 57 ESDOPS 521 71621 435.2 Encina Wastewater Authority FY19 Financial Reserve 93,500 Adjustment(Operating Programs) 58 ESDOPS 521 71621 432.2 Reduced pump station maintenance costs. (39,879) 59 ESDREPL 522 96662 540 CE19B Encina Wastewater Authority FY19 Financial Reserve 46,750 Adjustment(Capital Programs) 60 SEC8ADMIN 551 00000 337.4 Revenue received from other Housing Authorities for Port- 45,360 In Housing Assistance Payments on Section 8 Housing Choice Vouchers. 61 SEC8ADMIN 551 51480 494.52 Expenditures for Port-In Housing Assistance Payments on 45,360 Section 8 Housing Choice Vouchers. 62 SEC8HAP 552 00000 331.1 Increase allocation to match actual Department of Housing 27,012 and Urban Development(HUD)award amount. 63 SEC8HAP 552 51480 494.2 Increase budget allocation for the Housing Assistance 24,545 Payments for regular Encinitas vouchers. 2019-01-16 Item 08H 10 of 34 EXHIBIT A-RESOLUTION 2019-05 # Fund Name Fund Organization Object Project Description Revenue/ Expenditure/ Code Code No. Transfer In Transfer Out Increase Increase (Decrease) (Decrease) 64 PACPINES 561 51480 432.2 Increased HOA fees for Pac Pines units. 7,287 65 CFDIADMIN 712 90941 458.1 Adjust internal cost allocation. 15,025 Total Budget Amendments(All Funds) 759,720 631,368 66 CIP-EXISTN 401 00000 398.2 Transfer out for closed capital projects. 340,166 67 CIP-NEW 402 00000 398.2 Transfer out for closed capital projects. 75,074 68 FACCAPMAIN 403 00000 398.2 Transfer out for closed capital projects. - 69 GENFUND 101 90999 498.2 Transfer in for closed capital projects. 87,084 70 GASTAX 201 90999 498.2 Transfer in for closed capital projects. 109,395 71 FEDCAPGRNT 223 90999 498.2 Transfer in for closed capital projects. 38,918 72 TRAFFIC 233 90999 498.2 Transfer in for closed capital projects. 39,567 73 ELLDCITY 295 90999 498.2 Transfer in for closed capital projects. 140,276 Total Transfers(All Funds) $ 415,240 $ 415,240 2019-01-16 Item 08H 11 of 34 ATTACHMENT 2 FY 2018-19 Proposed Operating Budget Amendments-First Quarter Revenue Expenditure Fund Balance Department Increase Increase Increase Description Division (Decrease) (Decrease) (Decrease) General Fund(101) An amendment is requested to increase the personnel expenditure Fire $ 144,983 $ (144,983) budget(primarily for workers'compensation and Medicare costs that (Fire Operations) are paid on overtime)that was not adjusted in the FY 2018-19 revised operating budget. Encinitas Fire Department deployed staff and/or units to 14 different Fire $ 554,375 $ 408,170 $ 146,205 fires throughout the State of California from June 2018 through (Fire Operations) September 2018.This budget adjustment reflects the additional revenue to be received and the additional expenditures on overtime and related costs.The Department also incurred non-budgeted expenditures for fuel,lodging and rental vehicles,which are all reimbursable by the State of California under the Master Mutual Aid Agreement. An amendment is requested to increase the personnel expenditure Fire $ 57,365 $ (57,365) budget(primarily for workers'compensation and Medicare costs that (Marine Safety) are paid on overtime)that was not adjusted in the FY 2018-19 revised operating budget. An increase in the number of recreation facility and field rental permits Parks, Recreation $ 8,000 $ 8,000 $ issued and cost recovery fees collected this fiscal year requires a and Cultural Arts budget adjustment for both the increased revenue and expenditures (Rec Facility related to administering the rental program. This request has a net Programs) zero impact on the General Fund. An adjustment is necessary to the FY 2018-19 internal cost allocation Non Departmental $ 15,025 $ 15,025 for the Community Facilities District#1 Fund to reflect the allocation for increased debt administration expense. Total General Fund(101) $ 577,400 $ 618,518 $ (41,118) Community Development Block Grant Fund(222) The FY 2017-18 remaining balance of$36,671 in the Residential Development $ 36,581 $ 36,671 $ (90) Rehabilitation program is being carried forward into FY 2018-19 to a Services reflect running program balance. During the first quarter,staff re- (Advanced allocates any remaining balances from the previous fiscal year. There Planning) are currently eight mobile home owners who are on a waiting list and will be utilizing this funding as soon as it is carried forward into the current fiscal year. The budget amount for the General Fund Subsidy transfer was transposed. A reduction of$90 in the transfer amount will correct the transposition Total Community Development Block Grant Fund(222) $ 36,581 $ 36,671 $ (90) Federal Capital Grant Fund(223) Staff applied for and received additional State Homeland Security Fire $ 9,870 $ 9,870 Program (SHSP) grant funding to purchase a swiftwater rescue (Marine Safety) response trailer. The grant funding was from reallocated funds from the FY 2016 SHSP federal grant administered by the County of San Diego and allocated to the jurisdictions. The amendment is to appropriate grant revenue and expenditures for the trailer purchase. Total Federal Capital Grant Fund(223) $ 9,870 $ - $ 9,870 2019-01-16 Item 08H 12 of 34 ATTACHMENT 2 FY 2018-19 Proposed Operating Budget Amendments-First Quarter Revenue Expenditure Fund Balance Department Increase Increase Increase Description Division (Decrease) (Decrease) (Decrease) Restricted Donations&Contributions Fund(229) An amendment is necessary to increase the revenue and expenditure Parks, Recreation $ 15,000 $ 2,400 $ 12,600 budgets in the Park Maintenance Division. and Cultural Arts (Park Maintenance) The City received an unexpected donation for a table to be installed at Parks, Recreation $ 2,065 $ 2,065 $ the Encinitas Ranch Trail location.An amendment is necessary to and Cultural Arts increase the revenue and expenditure budgets in the Trail (Trail Maintenance Division. Maintenance) The City received a $20,000 grant from the County of San Diego and Parks, Recreation $ 25,000 $ 25,000 $ $5,000 donation from the Patrons of Encinitas Parks for the purchase and Cultural Arts of a new dance floor at the Community Center. An amendment is (Community necessary to increase the revenue and expenditure budget in the Center Community Center Operations Division. Operations) The City received$4,400 for the installation of the Humanity public art Parks, Recreation $ 4,400 $ 10,610 $ (6,210) sculpture and an amendment is necessary to increase the revenue and Cultural Arts and expenditure budget for the project. (Cultural Arts) Staff is requesting an amendment to increase the expenditure budget by $6,210 for the design and installation of the Orpheus public art sculpture. Total Restricted Donations&Contributions Fund(229) $ 46,466 $ 40,076 $ 6,390 County Service Area 17 Fire Operations Fund(230) On June 20, 2018, the City Council approved a new contract Fire $ 17,032 $ 17,032 $ - amendment with the County of San Diego that includes a new funding (Fire Operations) formula for first responder Emergency Medical Services in County Service Area 17 (CSA 17), which includes Encinitas. The result is increased revenue of$17,032 in FY 2018-19. Staff is also requesting an amendment to the expenditure budget in the same amount for the purchase of Automated External Defibrillators(AEDs)for staff vehicles. Total County Service Area 17 Fund(230) $ 17,032 $ 17,032 $ Capital Improvements Funds(401/402/403) Staff applied for and received additional State Homeland Security Fire $ 9,870 $ (9,870) Program (SHSP) grant funding to purchase a swiftwater rescue (Marine Safety) response trailer. The grant funding was from reallocated funds from the FY 2016 SHSP federal grant administered by the County of San Diego and allocated to the jurisdictions. The amendment is to appropriate grant revenue and expenditures for the trailer purchase. City Council authorized the filing of a Notice of Completion for the Development $ (11,928) $ 11,928 Lone Jack Road Culvert project(CD17C)on August 8,2018. The Services project will be closed and the remaining budget will be returned to the (Engineering) General Fund. 2019-01-16 Item 08H 13 of 34 ATTACHMENT 2 FY 2018-19 Proposed Operating Budget Amendments-First Quarter Revenue Expenditure Fund Balance Department Increase Increase Increase Description Division (Decrease) (Decrease) (Decrease) City Council authorized the filing of a Notice of Completion for the Development $ (75,074) $ 75,074 Safe Routes to School project(CS17D)with the San Dieguito Union Services High School District on October 10,2018. The project included a (Engineering) sidewalk on the north side of Requeza Street between Westlake Street and Sunset High School. The project also included a crosswalk and bulb-out at Nardo Road and Requeza Street.The project will be closed and the remaining budget will be returned to the General Fund. City Council authorized the filing of a Notice of Completion for the Development $ (21) $ 21 Moonlight State Beach Marine Safety Center project(CP14C)on April Services 18,2018. The project will be closed and the remaining budget will be (Engineering) returned to the General Fund. The Library Community Room Remodel project(CF16C)is closed. Parks, Recreation $ (61) $ 61 The remaining budget will be returned to the General Fund. and Cultural Arts (Cultural Arts) The FY 2016-17 Annual Street Overlay project(CS17A)is complete Development $ (109,395) $ 109,395 and can be closed. The remaining balance of the budget that did not Services receive funding from the Highway Users Tax Allocation(HUTA), (Engineering) otherwise known as the"Gas Tax",will be removed from the project. The remaining budget will be returned to HUTA Fund 201. City Council authorized the filing of a Notice of Completion for Phase Development $ (38,918) $ 38,918 2 of the Traffic Signals Upgrade(Fiber Optic Interconnect)project Services (CS14F)in Leucadia on June 28,2017. This project (Engineering) provided much needed upgrades to the City's traffic management system,allowing for better signal operations,data collection and traffic incident response.The Highway Safety Improvement Project grant is closed in the Federal Aid Data System.The project will be closed and the remaining budget will be returned to the Federal Capital Grant Fund 223. City Council authorized the filing of a Notice of Completion for the Development $ (39,567) $ 39,567 Encinitas Boulevard Safe Routes to School Improvements project Services (CS13E)on April 8,2015.The project will be closed and the (Engineering) remaining budget will be returned to the Traffic Mitigation Fees Fund 233. The Citywide Landscape and Lighting District Ballot Measure project Development $ (140,276) $ 140,276 (WC10C)was created to prepare the analysis and ballot language for Services a potential assessment increase as required by Prop 218.On June 8, (Engineering) 2016,the City Council requested a report regarding a funding strategy for the Encinitas Landscape and Lighting District(ELLD). Staff provided a memorandum to Council on November 21,2018,indicating that the current financial situation does not warrant an assessment analysis or increase at this time. Staff is recommending the project be closed and the remaining budget returned to the ELLD Fund 295 until there is an identified need for these services. The Senior/Community Center Paint and Carpet project(CF16G)is Parks, Recreation $ $ complete and can be closed. Replacement of deteriorated wall and Cultural Arts panels, installation of new carpet and flooring material and new (Community painting was performed in FY 2017-18. Center Operations) Total Capital Improvements Funds(401/402/403) $ $ (405,371) $ 405,371 2019-01-16 Item 08H 14 of 34 ATTACHMENT 2 FY 2018-19 Proposed Operating Budget Amendments-First Quarter Revenue Expenditure Fund Balance Department Increase Increase Increase Description Division (Decrease) (Decrease) (Decrease) CSD Operations Fund(611) An adjustment is necessary to reflect a higher than anticipated Public Works $ 156,321 $ (156,321) expenditures for wastewater treatment at San Elijo JPA(SEJPA) (Wastewater resulting from a delay in treating wastewater flow from the City of Del Operations) Mar. An adjustment is necessary to reflect reduced pump station Public Works $ (24,466) $ 24,466 maintenance costs for SEJPA. (Wastewater Operations) Total CSD Operations Fund(611) $ $ 131,866 $ (131,866) ESD Operations Fund(621) On July 25,2018,the Encina Wastewater Authority Board of Directors Public Works $ 93,500 $ (93,500) appropriated funds for the FY 2018-19 operating and capital program (Wastewater budgets. Staff is adjusting the budget to reflect the adopted budget, Operations) which occurred after adoption of the City's budget in June. An adjustment is necessary to reflect reduced pump station Public Works $ (39,879) $ 39,879 maintenance costs. (Wastewater Operations) Total ESD Operations Fund(621) $ $ 63,621 $ (63,621) ESD Capital Replacement Fund(622) On July 25,2018,the Encina Wastewater Authority Board of Directors Public Works $ 46,750 $ (46,750) appropriated funds for the FY 2018-19 operating and capital program (Wastewater budgets. Staff is adjusting the budget to reflect the adopted budget, Operations) which occurred after adoption of the City's budget in June. Total ESD Capital Replacement Fund(622) $ $ 46,760 $ (46,760) Section 8 Housing Administration Fund(661) Revenue received from other Housing Authorities for the City's Port In Development $ 45,360 $ 45,360 $ Housing Assistance Payments on Section 8 Housing Choice Services Vouchers. Acts as a pass-through with the expenditure budget. (Advanced Planning) Total Section 8 Housing Administration Fund 661 $ 46,360 $ 46,360 $ - Section 8 Housing Assistance Program(HAP)Fund(662) An adjustment is necessary to increase the allocation to match the Development $ 27,012 $ 24,545 $ 2,467 award amount received from the Department of Housing and Urban Services Development(HUD),which was higher than originally projected. (Advanced Planning) Due to the increase in available funding from HUD and higher than anticipated rent increases,staff is requesting to increase the budget allocation for the Housing Assistance Payments for our regular Encinitas vouchers. Total Section 8 Housing Assistance Program(HAP)Fund 662 $ 27,012 $ 24,646 $ 2,467 2019-01-16 Item 08H 15 of 34 ATTACHMENT 2 FY 2018-19 Proposed Operating Budget Amendments-First Quarter Revenue Expenditure Fund Balance Department Increase Increase Increase Description Division (Decrease) (Decrease) (Decrease) Pacific Pines Affordable Housina Fund 15611 The Homeowners Association fees for the 16 City-owned units at the Development $ 7,287 $ (7,287) Pacific Pines condominium complex will be increasing January 2019. Services This budget amendment will adjust the allocation to the amount (Advanced needed to cover those increased HOA fees through the end of the Planning) fiscal year. Total Pacific Pines Affordable Housing Fund(561) $ $ 7,287 $ (7,287) Community Facilities District#1 Fund(712) An adjustment is necessary to the FY 2018-19 internal cost allocation Finance $ $ 15,025 $ (15,025) for the Community Facilities District#1 Fund(712)to reflect the allocation for increased debt administration expense. Total Community Facilities District#1 Fund(712) $ $ 15,025 $ (15,025) Total All Funds $ 759,720 $ 631,368 $ 128,352 2019-01-16 Item 08H 16 of 34 ATTACHMENT 3 FY 2018-19 Proposed Fund Transfer Amendments-First Quarter Transfer In Transfer Out Increase Increase Description Department Decrease Decrease Capital Improvement Funds(401/402/403) City Council authorized the filing of a Notice of Completion for the Lone Development Jack Road Culvert project(CD17C)on August 8, 2018. The project will Services be closed and the remaining budget will be returned to the General (Engineering) Fund. Capital Improvement Fund(401) $ 11,928 General Fund 101 $ 11,928 City Council authorized the filing of a Notice of Completion for the Safe Development Routes to School project(CS17D)with the San Dieguito Union High Services School District on October 10, 2018. The project included a sidewalk on (Engineering) the north side of Requeza Street between Westlake Street and Sunset High School. The project also included a crosswalk and bulb-out at Nardo Road and Requeza Street. The project will be closed and the remaining budget will be returned to the General Fund. Capital Improvement Fund(402) $ 75,074 General Fund(101) $ 75,074 City Council authorized the filing of a Notice of Completion for the Development Moonlight State Beach Marine Safety Center project(CP14C)on April Services 18, 2018. The project will be closed and the remaining budget will be (Engineering) returned to the General Fund. Capital Improvement Funds(401) $ 21 General Fund(101) $ 21 The Library Community Room Remodel project(CF16C)is closed. The Parks, Recreation remaining budget will be returned to the General Fund. and Cultural Arts (Cultural Arts) Capital Improvement Fund(401) $ 61 General Fund(101) $ 61 The FY 2016-17 Annual Street Overlay project(CS17A)is complete and Development can be closed. Remaining balance of the budget that did not receive Services funding from the Highway Users Tax Allocation (HUTA), otherwise (Engineering) known as the"Gas Tax",will be removed from the project. The remaining budget will be returned to HUTA Fund 201. Capital Improvement Fund(401) $ 109,395 Highway Users Tax Allocation Fund(201) $ 109,395 2019-01-16 Item 08H 17 of 34 ATTACHMENT 3 FY 2018-19 Proposed Fund Transfer Amendments-First Quarter Transfer In Transfer Out Increase Increase Description Department Decrease Decrease City Council authorized the filing of a Notice of Completion for Phase 2 Development of the Traffic Signals Upgrade(Fire Optic Interconnect)project(CS14F) Services in Leucadia on June 28, 2017. This project (Engineering) provided much needed upgrades to the City's traffic management system, allowing for better signal operations, data collection and traffic incident response. The Highway Safety Improvement Project grant is closed in the Federal Aid Data System. The project will be closed and the remaining budget will be returned to the Federal Capital Grant Fund 223. Capital Improvement Fund(401) $ 38,918 Federal Capital Grant Fund(223) $ 38,918 City Council authorized the filing of a Notice of Completion for the Development Encinitas Boulevard Safe Routes to School Improvements project Services (CS13E)on April 8, 2015. The project will be closed and the remaining (Engineering) budget will be returned to the Traffic Mitigation Fees Fund 233. Capital Improvement Fund(401) $ 39,567 Traffic Mitigation Fees Fund 233 $ 39,567 The Citywide Landscape and Lighting District Ballot Measure project Development (WC10C)was created to prepare the analysis and ballot language for a Services potential assessment increase as required by Prop 218. On June 8, (Engineering) 2016, City Council requested a report regarding a funding strategy for the Encinitas Landscape and Lighting District(ELLD). Staff provided a memorandum to Council on November 21, 2018, indicating that the current financial situation does not warrant an assessment analysis or increase at this time. Staff is recommending the project be closed and the remaining budget returned to the ELLD Fund 295 until there is an identified need for these services. Capital Improvement Fund(401) $ 140,276 Encinitas Landscape and Lighting District Fund 295 $ 140,276 The Senior/Community Center Paint and Carpet project(CF16G)is complete and can be closed. Replacement of deteriorated wall panels, installation of new carpet and flooring material and new painting was performed in FY 2017-18. Capital Improvement Fund(403) $ - General Fund(101) $ - Total Transfers $ 415,241 $ 415,241 2019-01-16 Item 08H 18 of 34 City of Encinitas ATTACHMENT 4 Summary of Budgetary Fund Balance FY 2018-19 FY 2018-19 Council Action Increase (Decrease)to Available Fund Description Meeting Date Resolution# Fund Balance Balance 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 8. Inspection services contract 11/28/18 2018-92 (375,247) 11,609,452 9. Lump sum payment to CalPERS to reduce unfunded pension liability 11/28/18 2018-95 (500,000) 11,109,452 10. Fund balance transfer to Open Space Acquisition Fund 235 11/28/18 2018-95 (500,000) 10,609,452 11.Amendment No.2 to City Manager's Employment Agreement 11/28/18 2018-100 (27,283) 10,582,169 12. Personnel changes 11/28/18 2018-101 (32,433) 10,549,736 13. FY 2018-19 First Quarter Budget Amendments(pending approval) 1116119 2019-05 (41,118) 10,508,618 14. FY 2018-19 First Quarter CIP Transfer Amendments(pending approval) 1116119 2019-05 87,084 10,595,702 Projected Available Fund Balance 6/30/2019 1 (1,738,511)1 10,595,702 Note:This does not include any amendments approved at the Jan.9,2019 City Council meeting,which had not been held during the preparation of this report. 2019-01-16 Item 08H 19 of 34 ATTACHMENT 5 Schedule C: General Fund Revenue, Expenditures and Transfers Detail FY 2018-19 FY 2018-19 FY 2018-19 FY 2018-19 FY 2018-19 FY 2018-19 Adopted Budget Amended Actual Budget Budget Budget Amendment Budget Amounts $Variance % 6/20/18 Over/(Under) YT YTD REVENUE TAX REVENUE 1 PROPERTY TAXES $ 46,061,136 $ $ 46,061,136 $ 815,459 $ (45,245,677) 1.8% 2 DOCUMENTARY TRANSFER TAXES 519,777 519,777 69,129 (450,648) 13.3% 3 SALES TAXES 13,469,197 13,469,197 1,084,033 (12,385,164) 8.0% 4 TRANSIENT OCCUPANCY TAX 1,862,660 1,862,660 510,407 (1,352,253) 27.4% 5 FRANCHISE FEES 2,300,275 2,300,275 27,660 (2,272,615) 1.2% 6 TAX REVENUE TOTAL 64,213,045 64,213,045 2,506,688 (61,706,357) 3.9% OTHER REVENUE 7 LICENSES AND PERMITS 267,200 267,200 99,607 (167,593) 37.3% 8 INTERGOVERNMENTAL REVENUE 616,547 616,547 40,055 (576,493) 6.5% 9 CHARGES FOR SERVICES 7,189,819 7,189,819 2,271,832 (4,917,987) 31.6% 10 FINES AND PENALTIES 746,653 746,653 153,442 (593,211) 20.6% 11 USE OF MONEY 840,268 840,268 371,649 (468,619) 44.2% 12 OTHER REVENUE 532,560 532,560 85,627 (446,933) 16.1% 13 OTHER REVENUE TOTAL 10,193,047 10,193,047 3,022,212 (7,170,835) 29.6% 14 REVENUE TOTAL 74,406,092 74,406,092 5,528,900 (68,877,192) 7.4% EXPENDITURES GENERAL GOVERNMENT 15 CITYCOUNCIL-ADMINISTRATION 477,401 477,401 103,217 (374,184) 21.6% 16 CITY COUNCIL-CITY ATTORNEY 406,500 406,500 58,645 (347,856) 14.4% 17 CITYMANAGER-ADMINISTRATION 1,074,346 5,000 1,079,346 203,751 (875,595) 18.9% 18 CITY MANAGER- ECONOMIC DEV 108,500 - 108,500 17,114 (91,386) 15.8% 19 CITY MANAGER- ENVIRONMENTAL SVC 154,082 - 154,082 32,440 (121,642) 21.1% 20 CITY MANAGER-HUMAN RESOURCES 842,731 14,500 857,231 173,632 (683,599) 20.3% 21 CITY MANAGER-IT OPERATIONS 1,236,574 26,254 1,262,828 178,781 (1,084,047) 14.2% 22 CITY MANAGER-IT APPLICATIONS 1,255,258 - 1,255,258 330,368 (924,890) 26.3% 23 CITYCLERK-ADMINISTRATION 429,868 429,868 90,798 (339,070) 21.1% 24 CITYCLERK-ELECTIONS 58,100 - 58,100 1,535 (56,565) 2.6% 25 FINANCE-ADMINISTRATION 1,814,427 37,575 1,852,002 408,305 (1,443,697) 22.0% 26 GENERAL GOVERNMENT TOTAL 7,857,787 83,329 7,941,116 1,598,585 (6,342,531) 20.1% �IENT SERVICES 27 DEV SVC-DI RECTOR 342,467 - 342,467 77,986 (264,481) 22.8% 28 DEV SVC-PLAN-ADMIN SVCS 412,477 - 412,477 89,144 (323,333) 21.6% 29 DEV SVC-PLAN-LAND DEVELOPMENT 2,446,712 53,490 2,500,202 517,467 (1,982,735) 20.7% 30 DEV SVC-PLAN-REGULATORY PERMIT 149,388 - 149,388 29,334 (120,054) 19.6% 31 DEV SVC-PLAN-APPLICANT DEPOSIT 10,000 10,000 650 (9,350) 6.5% 32 DEV SVC-PLAN-ADV PLANNING-HSG 586,217 - 586,217 112,075 (474,142) 19.1% 33 DEV SVC-PLAN-BUILDING&CODE 2,470,830 54,544 2,525,374 487,606 (2,037,768) 19.3% 34 DEV SVC-PLAN-PARKING CITATION 113,500 - 113,500 4,265 (109,235) 3.8% 35 DVC SVC-ENG-CITY ENGINEER 1,083,809 44,714 1,128,523 230,308 (898,214) 20.4% 36 DEV SVC-ENG-TRAFFIC ENGINEERNG 701,925 - 701,925 74,373 (627,552) 10.6% 37 DEV SVC-ENG-STORMWATER FROG 777,581 777,581 112,497 (665,084) 14.5% 38 DEV SVC-ENG-INSPECTIONS 891,245 891,245 119,130 (772,115) 13.4% 39 DEV SVC-ENG-ENVIRONMENTAL 17,340 - 17,340 - (17,340) 0.0% 40 DEVELOPMENT SERVICES TOTAL 10,003,491 152,748 10,156,239 1,854,835 (8,301,405) 18.3% 2019-01-16 Item 08H 20 of 34 ATTACHMENT 5 Schedule C: General Fund Revenue, Expenditures and Transfers Detail FY 2018-19 FY 2018-19 FY 2018-19 FY 2018-19 FY 2018-19 FY 2018-19 Adopted Budget Amended Actual Budget Budget Budget Amendment Budget Amounts $Variance % 6/20/18 Over/(Under) YT YTD PUBLIC SAFETY 41 PUBLIC SAFETY-LAW ENFORCEMENT 15,167,052 15,167,052 1,271,633 (13,895,419) 8.4% 42 PUBLICSAFETY-FIREADMIN 544,110 - 544,110 138,228 (405,882) 25.4% 43 PUBLIC SAFETY-FIRE OPERATIONS 13,046,149 499,857 13,546,006 4,416,614 (9,129,392) 32.6% 44 PUBLIC SAFETY-LOSS PREVENTION 650,261 9,000 659,261 149,651 (509,610) 22.7% 45 PUBLICSAFETY-DISASTER PREP 165,421 - 165,421 102,919 (62,502) 62.2% 46 PUBLICSAFETY-MARINE SAFETY 1,246,557 1,246,557 416,935 (829,622) 33.4% 47 PUBLICSAFETY-JRLIFEGUARDS 237,025 - 237,025 90,625 (146,400) 38.2% 48 PUBLIC SAFETY TOTAL 31,056,575 508,857 31,565,432 6,586,606 (24,978,826) 20.9% PUBLIC WORKS 49 PUBLICWORKS-ADMINISTRATION 310,054 - 310,054 61,888 (248,166) 20.0% 51 PUBLIC WORKS-STREET MAINT 2,959,908 107,413 3,067,321 382,514 (2,684,807) 12.5% 52 PUBLIC WORKS-FAC MAINT CVC CTR 427,514 - 427,514 101,288 (326,226) 23.7% 53 PUBLIC WORKS-FAC MAINT FIRE ST 296,912 920 297,832 49,867 (247,965) 16.7% 54 PUBLIC WORKS-FAC MAINT PW YRD 234,429 - 234,429 38,634 (195,795) 16.5% 55 PUBLIC WORKS-FAC MAINT LIBRARY 353,028 - 353,028 70,738 (282,290) 20.0% 56 PUBLIC WORKS-STORM WATER MAINT 686,147 117,454 803,601 169,349 (634,252) 21.1% 57 PUBLIC WORKS-STORM WATER FLOOD 157,519 - 157,519 17,893 (139,626) 11.4% 58 PUBLIC WORKS TOTAL 5,425,511 225,787 5,651,298 892,172 (4,759,126) 15.8% PARKS,RECREATION&CULTURAL ARTS 59 PARKSREC-ADMINISTRATION 1,122,510 - 1,122,510 255,813 (866,697) 22.8% 60 PARKS REC-PARK MAINTENANCE 2,378,273 9,000 2,387,273 415,692 (1,971,581) 17.4% 61 PARKS REC-BEACH MAINTENANCE 581,847 - 581,847 56,613 (525,234) 9.7% 62 PARKS REC-TRAIL MAINTENANCE 179,615 37,800 217,415 10,467 (206,948) 4.8% 63 PARKS REC-RECREATION PROGRAMS 535,713 - 535,713 116,715 (418,998) 21.8% 64 PARKS REC-COMM CENTER OPER 959,409 - 959,409 179,390 (780,019) 18.7% 65 PARKS REC-COMM CENTER PROGRAMS 388,823 388,823 104,167 (284,656) 26.8% 66 PARKS REC-COMM CENTER RENTALS 95,775 95,775 23,092 (72,683) 24.1% 67 PARKSREC-SENIOR CENTER 439,378 439,378 87,164 (352,214) 19.8% 68 PARKS REC-REC FACILITY PROGRAMS 601,332 - 601,332 343,001 (258,331) 57.0% 69 PARKSREC-CULTURALARTS 268,238 63,000 331,238 56,109 (275,129) 16.9% 70 PARKS,REC&CULTURAL ARTS TOTAL 7,550,913 109,800 7,660,713 1,648,223 (6,012,490) 21.5% NON-DEPARTMENTAL 71 NON DEPT-CENTRAL PURCHASES 123,914 - 123,914 10,965 (112,949) 8.8% 72 NON DEPT-SHARED EXPENSES 4,000,155 4,000,155 3,189,925 (810,230) 79.7% 73 NON-DEPARTMENTAL TOTAL 4,124,069 - 4,124,069 3,200,890 (923,179) 77.6% 74 EXPENDITURES TOTAL 66,018,346 1,080,521 67,098,867 15,781,311 (51,317,556) 23.5% 75 EXCESS OF REVENUE OVER EXPENDITURES 8,387,746 (1,080,521) 7,307,225 (10,252,411) (17,559,636) -140.3% TRANSFERS 76 TRANSFERS IN 9,214,191 9,214,191 303,548 (8,910,643) 3.3% 77 TRANSFERS OUT (16,576,431) (90,000) (16,666,431) (12,254,686) 4,411,745 73.5% 78 TRANSFER TOTAL (7,362,240) (90,000) (7,452,240) (11,951,138) (4,498,898) 160.4% 79 NET INCREASE(DECREASE)TO FUND BALANCE $ 1,025,506 $ (1,170,521) $ (145,015) $ (22,203,550) $ (22,058,534) 15311.2% 2019-01-16 Item 08H 21 of 34 EO '� w p Y w w > w co m p U w 'z p Q m Q D O C) p >p - L0 O O m O O N N .-. 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