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2019-04-24 Item 08H FY18-19 Mid-Year Agenda ReportMEETING DATE: PREPARED BY DEPARTMENT: SUBJECT: AGENDA REPORT City Council April 24, 2019 Tom Gallup, Finance DEPT. DIRECTOR: Teresa S. McBroome Manager Finance CITY MANAGER: Karen P. Brust Fiscal Year 2018 -19 Mid -Year Budget Status Report and Proposed Budget Amendments and Personnel Changes RECOMMENDED ACTION: Staff recommends that City Council take the following actions: 1. Receive and file the Fiscal Year 2018 -19 Mid -Year Budget Status Report; 2. Adopt Resolution No. 2019 -29 titled "A Resolution of the City Council of the City of Encinitas Amending the Fiscal Year 2018 -19 Budget" (Attachment 1); and 3. Adopt Resolution No. 2019 -30 titled "A Resolution of the City Council of the City of Encinitas Approving Personnel Changes in the Development Services and Parks, Recreation and Cultural Arts Departments and Adopting Position Titles and Pay Ranges for Fiscal Year 2018 -19" (Attachment 2) 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 mid -year review of the FY 2018 -19 budget, which includes recommendations for budget appropriations and budget transfers for Council consideration. Staff is also proposing personnel changes in the Development Services and Parks, Recreation and Cultural Arts Department. 2019 -04 -24 Item 08H 1 of 32 Proposed mid -year budget amendments for all funds will increase estimated revenues by $131,589 and increase budgeted expenditures by $1,166,831, resulting in a net decrease of $1,035,242 to available fund balance for all funds. The impact of all proposed General Fund budget amendments is an increase of $129,105 in estimated revenue and an increase of $285,347 in budgeted expenditures. Attachment 3 provides detailed descriptions of these proposed operating budget amendments. Staff is not proposing any fund transfer amendments. The fiscal impact to the General Fund from proposed budget amendments and transfers is a net decrease of $156,242 to the available fund balance. Included with these amendments is a proposed staffing change. There is no fiscal impact associated with the proposed change. A summary of previous Council budget actions and available fund balance is included as Attachment 4. The available fund balance in the General Fund is $10,038,202, which includes all previous FY 2018 -19 General Fund budget amendments approved by the City Council or pending approval since the adoption of the FY 2018 -19 budget, through April 17, 2019. This amount does not include the proposed amendments under consideration. Approval of the mid- year operating budget amendments will decrease the General Fund available fund balance by $156,242 to $9,881,960. 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 had been met. The unrestricted General Fund balance was projected to increase by $1,025,507 in FY 2018 -19, leaving $13,359,720 available for City Council appropriation at the beginning of FY 2018 -19. On January 16, 2019, the City Council received the FY 2018 -19 First Quarter Budget Status Report and adopted Resolution 2019 -05 amending the FY 2018 -19 Operating Budget, resulting in an available fund balance of $10,363,202. Through April 17, 2019, City Council has approved amendments to the FY 2018 -19 General Fund budget that have increased capital project budgets by $325,000. These previously approved budget amendments are listed in Attachment 4. Adopting the proposed mid -year budget amendments will decrease available fund balance for a fiscal year -to -date total of $9,881,960. ANALYSIS: Each year after the mid -point of the fiscal year, staff presents a report to City Council describing the status of the budget and the related revenue estimates. Staff also presents proposed amendments and transfers to the budget necessary to complete the fiscal year within budget. After the first six months of FY 2018 -19, the budget remains balanced. 2019 -04 -24 Item 08H 2 of 32 Actual revenues are expected to exceed estimates by year -end, while budgeted expenditures are anticipated to be less than budget. Schedule C — Detail of General Fund Revenue, Expenditures and Transfers (Attachment 5) presents a summary of budget versus actuals for General Fund operating revenues, expenditures and transfers. General Fund Revenues Table 1 below provides General Fund revenue totals by adopted budget, amended budget, year -to -date (YTD) actual and proposed mid -year revised projections that include the amendments under consideration. Table 1 General Fund revenues through the first six months of FY 2018 -19 are $28,516,619 which is 38 percent of the total estimated revenue for the fiscal year, and an increase of five percent, or $1.4 million, from the FY 2017 -18 mid -year total of $27,089,925. Approximately 86 percent of the City's General Fund revenue budget is derived from taxes and, in a typical year, a higher percentage of tax revenue is received in the second half of the fiscal year than in the first half. The City of Encinitas receives the majority of its property tax revenue in December, January, April and May. Sales tax revenue is also generally higher in the second half of the fiscal year due to relatively larger receipts from sales during the holiday season (the City receives and records November and December sales tax revenue advance in January and February). Most of the revenue from franchise taxes is also collected in the second half of the fiscal year. Additionally, revenue collected in the charges for services category is relatively higher in the first six months due to recreation fees collected from a greater number of programs offered during the summer months. Intergovernmental revenue is lower than anticipated at mid -year since payments from the cities of Del Mar and Solana Beach for the first half of the fiscal year under the cooperative fire management services agreement were received in January 2019. Staff is proposing mid -year budget amendments to record $69,595 in revenue for reimbursements from the State of California for firefighter strike team deployments. Additionally, staff is requesting an amendment to account for $59,510 in additional revenue 2019 -04 -24 Item 08H 3 of 32 General Fund Revenue summary (December 31, 2018) Budget with Adopted Amended Mid -Year 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 $ 15,856,614 34% $ $ 46,061,136 Documentary Transfer Tax 519,777 519,777 242,555 47% 519,777 Sales Tax 13,469,197 13,469,197 5,187,510 39% 13,469,197 Transient Occupancy Tax 1,862,660 1,862,660 1,158,713 62% 1,862,660 Franchise Tax 2,300,275 2,300,275 553,965 24% 2,300,275 Licenses, Fees and Permits 267,200 267,200 155,981 58% 267,200 Intergovernmental Revenue 616,547 616,547 53,373 9% 616,547 Charges for Services 7,189,819 7,204,844 4,036,728 56% 59,510 7,264,354 Fines and Penalties 746,653 746,653 340,391 46% - 746,653 Use of Wney and Property 840,268 840,268 734,349 87% - 840,268 Other Revenue 532,560 1,094,935 196,440 18% 69,595 1,164,530 Revenue Total $ 74,406,092 $ 74,983,492 $ 28,516,619 38% $ 129,105 $ 75,112,597 General Fund revenues through the first six months of FY 2018 -19 are $28,516,619 which is 38 percent of the total estimated revenue for the fiscal year, and an increase of five percent, or $1.4 million, from the FY 2017 -18 mid -year total of $27,089,925. Approximately 86 percent of the City's General Fund revenue budget is derived from taxes and, in a typical year, a higher percentage of tax revenue is received in the second half of the fiscal year than in the first half. The City of Encinitas receives the majority of its property tax revenue in December, January, April and May. Sales tax revenue is also generally higher in the second half of the fiscal year due to relatively larger receipts from sales during the holiday season (the City receives and records November and December sales tax revenue advance in January and February). Most of the revenue from franchise taxes is also collected in the second half of the fiscal year. Additionally, revenue collected in the charges for services category is relatively higher in the first six months due to recreation fees collected from a greater number of programs offered during the summer months. Intergovernmental revenue is lower than anticipated at mid -year since payments from the cities of Del Mar and Solana Beach for the first half of the fiscal year under the cooperative fire management services agreement were received in January 2019. Staff is proposing mid -year budget amendments to record $69,595 in revenue for reimbursements from the State of California for firefighter strike team deployments. Additionally, staff is requesting an amendment to account for $59,510 in additional revenue 2019 -04 -24 Item 08H 3 of 32 received from increased participation in the outdoor youth soccer, Beach Kids and youth technology camp recreation programs. Current fiscal year revenue is $1.4 million greater than for the first six months of FY 2017 -18. Table 2 below identifies the variances per category: Table 2 Through the first six months of FY 2018 -19, total tax revenue of $28,516,619 is up 5.3 percent over the same period in the prior fiscal year. At mid -year, property tax revenue is $15,856,614 which is five percent ahead of last year's property tax revenue collected, while sales tax revenue is $5,187,510 which is 10.5 percent more than last year's total at this point in time. Transient Occupancy Tax (TOT) collections were strong through six months, totaling $1,158,713 which is 13 percent greater than last year's total at mid -year. Actual intergovernmental revenue is $105,821 less than the previous year, primarily due to the City receiving one -time reimbursements from other agencies in FY 2017 -18 as the lead agency for the Carlsbad Watershed Batiquitos Lagoon monitoring project (WB11A). Revenues from charges for services total $4,036,728, an increase of 6.8 percent from the first six months of FY 2017 -18. The City has experienced growth in revenues from planning and engineering fees due to higher than expected development activity and recreation program fees due to increased registrations. Revenue in the Other Revenue category is lower than the prior year -to -date actual due to strike team reimbursements not received from the State of California before the end of the mid -year reporting period. 2019 -04 -24 Item 08H 4 of 32 General Fund Revenue summary (December 31, 2018) Mid -Year Mid -Year YTD Actual YTD Actual Description 2017 -18 2018 -19 $ Variance % Variance Property Tax $ 15,107,361 $ 15,856,614 $ 749,253 5.0% Documentary Transfer Tax 226,264 242,555 16,291 7.2% Sales Tax 4,694,021 5,187,510 493,489 10.5% Transient Occupancy Tax 1,025,628 1,158,713 133,085 13.0% Franchise Tax 541,657 553,965 12,308 2.3% Licenses, Fees and Permits 120,368 155,981 35,613 29.6% Intergovernmental Revenue 159,194 53,373 (105,821) -66.5% Charges for Services 3,778,141 4,036,728 258,587 6.8% Fines and Penalties 311,226 340,391 29,165 9.4% Use of Money and Property 713,811 734,349 20,538 2.9% Other Revenue 412,254 196,440 215,814 -52.3% Revenue Total $ 27,089,925 $ 28,516,619 $ 1,426,694 5.3% Through the first six months of FY 2018 -19, total tax revenue of $28,516,619 is up 5.3 percent over the same period in the prior fiscal year. At mid -year, property tax revenue is $15,856,614 which is five percent ahead of last year's property tax revenue collected, while sales tax revenue is $5,187,510 which is 10.5 percent more than last year's total at this point in time. Transient Occupancy Tax (TOT) collections were strong through six months, totaling $1,158,713 which is 13 percent greater than last year's total at mid -year. Actual intergovernmental revenue is $105,821 less than the previous year, primarily due to the City receiving one -time reimbursements from other agencies in FY 2017 -18 as the lead agency for the Carlsbad Watershed Batiquitos Lagoon monitoring project (WB11A). Revenues from charges for services total $4,036,728, an increase of 6.8 percent from the first six months of FY 2017 -18. The City has experienced growth in revenues from planning and engineering fees due to higher than expected development activity and recreation program fees due to increased registrations. Revenue in the Other Revenue category is lower than the prior year -to -date actual due to strike team reimbursements not received from the State of California before the end of the mid -year reporting period. 2019 -04 -24 Item 08H 4 of 32 General Fund Expenditures Mid -year General Fund expenditures amount to $30,150,039 or 45 percent of the budget, as shown in Table 3 below. Table 3 At mid -year, expenditures in the personnel category are projected to be within budget at fiscal year -end. The percentage of personnel expenditures is slightly higher than 50 percent at mid- year due to full payment of the City's required annual contribution towards the post employment benefit unfunded liability and a lump sum payment towards the City's unfunded pension liability. Also, overtime expenditures for firefighters were higher than anticipated due to a large number of firefighter deployments on strike teams to wildfires through the first six months of the year. These expenditures are fully reimbursable by the State of California and federal government. The materials and supplies category is under budget for the current fiscal year. This is primarily due to lower than anticipated expenditures during the first six months for marine safety and recreation program supplies that will be purchased in the fourth quarter, prior to the start of the summer season. Similarly, most of the expenditures on street and storm drain repairs and maintenance supplies are typically made during the second half of the year when weather conditions are more favorable for repair work. Spending in these accounts are lower through December 31, 2018. Expenditures on computer hardware and software purchases are also lower than anticipated due to fewer replacements during the first six months. Postage (the bulk of which is incurred in the spring with the recreation guide mailing) is also lower than anticipated. The contracts and services category is under budget for the current fiscal year due to fewer payments than budgeted for law enforcement services during the first six months of the fiscal year. As of mid -year, this contract was 33 percent expended with four of twelve monthly payments having been made. Monthly payments total approximately $1.3 million. Also, approximately $476,000 in administrative fees assessed by the County of San Diego for property tax collection are mostly paid in the fourth quarter of the fiscal year. Expenditures for maintenance contracts in the Public Works Department Street Maintenance Division are also lower than anticipated due to invoices received from contractors and paid after the end of the reporting period. 2019 -04 -24 Item 08H 5 of 32 General Fund Expenditure SunTnary by Category (December 31, 2018) Budget with Adopted Amended Mid -Year 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 $ 34,241,793 $ 18,248,937 53% $ 65,746 $ 34,307,539 Materials & Supplies 1,400,957 1,462,707 533,469 36% 18,862 1,481,569 Contracts & Services 30,065,124 31,017,473 11,123,190 36% 200,739 31,218,212 Internal Cost Allocation 421,753 421,753 210,876 50% 421,753 Capital Outlay 64,230 180,930 33,567 19% 180,930 Debt/Finance 127,025 127,025 - 0% 127,025 Expenditure Total $ 6690189346 $ 6794519681 $ 3091509039 45% $ 2859347 $ 6797379028 At mid -year, expenditures in the personnel category are projected to be within budget at fiscal year -end. The percentage of personnel expenditures is slightly higher than 50 percent at mid- year due to full payment of the City's required annual contribution towards the post employment benefit unfunded liability and a lump sum payment towards the City's unfunded pension liability. Also, overtime expenditures for firefighters were higher than anticipated due to a large number of firefighter deployments on strike teams to wildfires through the first six months of the year. These expenditures are fully reimbursable by the State of California and federal government. The materials and supplies category is under budget for the current fiscal year. This is primarily due to lower than anticipated expenditures during the first six months for marine safety and recreation program supplies that will be purchased in the fourth quarter, prior to the start of the summer season. Similarly, most of the expenditures on street and storm drain repairs and maintenance supplies are typically made during the second half of the year when weather conditions are more favorable for repair work. Spending in these accounts are lower through December 31, 2018. Expenditures on computer hardware and software purchases are also lower than anticipated due to fewer replacements during the first six months. Postage (the bulk of which is incurred in the spring with the recreation guide mailing) is also lower than anticipated. The contracts and services category is under budget for the current fiscal year due to fewer payments than budgeted for law enforcement services during the first six months of the fiscal year. As of mid -year, this contract was 33 percent expended with four of twelve monthly payments having been made. Monthly payments total approximately $1.3 million. Also, approximately $476,000 in administrative fees assessed by the County of San Diego for property tax collection are mostly paid in the fourth quarter of the fiscal year. Expenditures for maintenance contracts in the Public Works Department Street Maintenance Division are also lower than anticipated due to invoices received from contractors and paid after the end of the reporting period. 2019 -04 -24 Item 08H 5 of 32 Table 4 below shows the variances for each General Fund expenditure category compared with year -to -date (YTD) expenditures at mid -year for FY 2017 -18. Table 4 General Fund YTD Expenditures - Variance by Category (Through December 31, 2018) Mid -Year Mid -Year YTD Actual YTD Actual Description 2017 -18 2018 -19 $ Variance % Variance Personnel $ 16,712,867 $ 18,248,937 $ 1,536,070 9.2% Materials & Supplies 565,674 533,469 (32,205) -5.7% Contracts & Services 10,569,405 11,123,190 553,785 5.2% Internal Cost Allocation 215,507 210,876 (4,629) -2.1% Capital Outlay 110,286 33,567 (76,719) -69.6% Debt/Finance - - - 100.0% Expenditure Total $ 28,173,739 $ 30,150,039 $ 1,976,301 7.0% General Fund expenditures (excluding transfers out and capital contributions) through the first six months of FY 2018 -19 are nearly $2 million higher than the same period in FY 2017 -18. This overall variance is primarily the result of increased expenditures of $1.5 million in the personnel category and higher than anticipated expenditures in contracts and services category. Although year -to -date expenditures are higher than last fiscal year, all categories are projected to be within budget for the current fiscal year. The variance in personnel expenditures is due to budgeted salary increases for employees approved by the City Council and identified in the executed Memorandum of Understanding (MOU) with the Service Employees International Union (SEIU), and in a separate resolution for unrepresented employees; an increase in the unfunded pension liability and Other Post - Employment Benefits (OPEB) cost; and expenditures for positions that were vacant during the first six months of FY 2017 -18, but are currently filled. The variance in the contracts and services category is partially the result of the increased cost for Sheriff's contract law enforcement services, resulting in a difference of approximately $230,000. Also contributing to the overall variance were approximately $176,000 in increased expenditures this year for a one -time special assessment by North County Dispatch Joint Powers Authority (JPA) for the City's share of the JPA's pension unfunded accrued liability and approximately $120,000 more in asphalt and concrete repairs made this year due to a maintenance backlog that occurred while staff was issuing a Request for Proposals for a new general repair services contract and selecting a contractor late last fiscal year. This category is under budget at mid -year and is projected to be within budget by the end of the year. Expenditures for capital outlay are lower this fiscal year than last fiscal year at mid -year. The purchase of a grand piano at the Community Center and installation of public art will occur in the fourth quarter. 2019 -04 -24 Item 08H 6 of 32 General Fund Transfers Transfers involve moving budgeted appropriations between funds. Transfers -Out of the General Fund consist of operating transfers, transfers for debt service payments and transfer to fund capital projects. Table 5 below provides a summary of transfers at mid -year. Staff is not proposing any adjustments to transfers at this time. Actual transfers into the General Fund are lower than anticipated. Staff budgeted $8 million in loan proceeds as a transfer into the General Fund for financing capital projects. However, staff anticipates that financing will not be needed until FY 2019 -20 based on existing project schedules. The remaining budget of $1.2 million is primarily for revenue collected from the Highway Users Tax Account (State Gasoline Tax Fund 201) that is transferred into the General Fund to support street maintenance operations. Table 5 General Fund Transfers Summary December 31, 2018 Revenue Expenditure Adopted Amended Increase Increase Proposed Revised Budget Budget YTD Actual Percent Realized Budget Projections Description 2018 -19 2018 -19 2018 -19 2018 -19 Amendments 2018 -19 Transfers In $ 9,214,191 $ 9,214,191 $ 607,096 7% Self Insurance Fund 601 $ 9,214,191 Transfers Out 16,576,431 16,772,431 13,873,984 83% $ 1,166,831 16,772,431 Transfers Total $ (7,362,240) $ (7,558,240) $ (13,266,888) 176% $ - $ (7,558,240) Proposed Operating Budget Amendments (Attachment 3) Detailed explanations for each proposed budget amendment (arranged by Department, Division and Fund) are included in Attachment 3. Table 6 below provides a summary of all the proposed operating budget amendments by fund, with additional detail provided in Attachment 3: Table 6 Mid -Year Operating Budget Amendment Summary Revenue Expenditure Fund Balance Increase Increase Increase Description Decrease (Decrease) Decrease General Fund (101) $ 129,105 $ 285,347 $ (156,242) Restricted Donations & Contributions Fund (229) 2,484 2,484 Section 8 Housing Assistance Program Fund (552) - 24,000 (24,000) Self Insurance Fund 601 - 855,000 855,000 Operating Budget Amendment Total $ 131,589 $ 1,166,831 $ (1,035,242) Proposed Personnel Changes Staff is proposing two reclassifications at mid -year in the following departments: Parks, Recreation and Cultural Arts Reclassify Recreation Supervisor I Position to Estimated Annual Cost: $0 Management Analyst I The Parks, Recreation and Cultural Arts Department recommends reclassifying a Recreation Supervisor II position to a Management Analyst I position. After reviewing the needs of the department, it was determined that additional administrative support is needed for the various 2019 -04 -24 Item 08H 7 of 32 divisions within the department. The programming duties of the Recreation Supervisor II will be re- distributed to the remaining Recreation Supervisors. To accommodate this, administrative duties of the Recreation Supervisors, such as contract preparation, contract management and policy compliance, preparing Requests for Proposals and Notices Inviting Bids, and recreation program and reservation software management, will be shifted to the Management Analyst I. This reclassification does not increase the number of full -time equivalents (FTEs) in the department or change the salary grade, so there will be no fiscal impact to the approved department budget. Development Services Reclassify Senior Engineer Position to Estimated Annual Cost: $7,500 Principal Engineer The Development Services Department recommends reclassifying a Senior Engineer position to Principal Engineer to support the Capital Improvement Program. After recruiting for the Senior Engineer position and reevaluating the needs of the department, it was determined that additional management support is needed for periods the City Engineer is unavailable and to assist in overseeing the increasing number of complex capital improvement projects. The reclassification will result in an estimated increase of approximately $7,500 annually in salary and benefit expenditures. It will not increase the number of FTEs in the department and there is adequate budget available through the end of the fiscal year to accommodate increased salary and benefits associated with the reclassification. Capital Improvement Program Status Update (Attachment 6) There were 118 active projects with project -to -date expenditures totaling $48 million as of December 31, 2018. Status updates and project -to -date expenditures for active projects are provided in Attachment 6. ENVIRONMENTAL CONSIDERATIONS: The action being considered by the City Council is exempt from the California Environmental Quality Act (CEQA) because it is not a "project" under Section 15378(b)(5) of CEQA Guidelines. The action involves an organizational or administrative activity of government that will not result in the direct or indirect physical change in the environment. ATTACHMENTS: 1. Resolution No. 2019 -29 titled "A Resolution of the City Council of the City of Encinitas Amending the Fiscal Year 2018 -19 Budget" 2. Resolution No. 2019 -30 titled "A Resolution of the City Council of the City of Encinitas Approving Personnel Changes in the Development Services and Parks, Recreation and Cultural Arts Department and Adopting Position Titles and Pay Ranges for Fiscal Year 2018 -19" 3. FY 2018 -19 Proposed Operating Budget Amendments — Mid -Year 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 (2nd Quarter) 2019 -04 -24 Item 08H 8 of 32 ATTACHMENT 1 RESOLUTION NO. 2019 -29 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 24th day of April 2019, by the following vote, to wit: AYES: NAYS: ABSENT: ABSTAIN: Catherine S. Blakespear, Mayor ATTEST: Kathy Hollywood, City Clerk 2019 -04 -24 Item 08H 9 of 32 EXHIBIT A - RESOLUTION 2019 -29 # Fund Name Fund Organization Object Project Description Revenue Expenditure Code Code No. Increase Increase (Decrease) (Decrease) 1 GENFUND 101 30351 435.1 Increase budget for additional cost of placing Measure U on the November $ 134,628 6, 2018 election ballot 2 GENFUND 101 40360 431.1 Increase budget for bank fees and reissuance of single audit $ 16,000 3 GENFUND 101 51430 411.3 Temporary contract employee costs for maternity leave coverage in $ 16,000 Advanced Planning division 4 GENFUND 101 62511 394 Increase revenue for additional strike team deployments throughout the $ 69,595 State from 10/1/18- 12/31/18 5 GENFUND 101 62511 412.1 Increase expenditures for additional strike team deployments throughout $ 45,870 the State from 10/1/18- 12/31/18 6 GENFUND 101 62511 422.1 Increase expenditures for additional strike team deployments throughout $ 665 the State from 10/1/18- 12/31/18 7 GENFUND 101 62511 423.1 Increase expenditures for additional strike team deployments throughout $ 2,982 the State from 10/1/18- 12/31/18 8 GENFUND 101 62511 424.1 Increase expenditures for additional strike team deployments throughout $ 229 the State from 10/1/18- 12/31/18 9 GENFUND 101 62511 455 Increase expenditures for additional strike team deployments throughout $ 987 the State from 10/1/18- 12/31/18 10 GENFUND 101 62511 466 Increase expenditures for additional strike team deployments throughout $ 254 the State from 10/1/18- 12/31/18 11 GENFUND 101 62511 468.3 Increase expenditures to replace equipment used on strike team $ 18,608 deployments throughout the State 12 GENFUND 101 71640 442 Increase janitorial contract budget - new contract effective Jan 1, 2019 $ 5,454 13 GENFUND 101 71640 441.1 Increase expenditures due to higher energy costs - Civic Center $ 4,400 14 GENFUND 101 80876 346.1 Increase revenue from additional registrations for the Youth Technology $ 59,510 Camp, Outdoor Youth Soccer and Beach Kids programs 15 GENFUND 101 80876 432.1 Increase expenditures for the Youth Technology Camp, Outdoor Youth $ 39,270 Soccer and Beach Kids programs 16 DONATIONS 229 80830 363 Increase revenue budget in the Trail Maintenance Division to reflect actual $ 2,484 donations 17 DONATIONS 229 80830 445 Increase expenditure budget in the Trail Maintenance Division to reflect $ 419 actual donations 18 DONATIONS 229 80830 468.1 Increase expenditure budget in the Trail Maintenance Division to reflect $ 2,065 actual donations 19 SEC8HAP 552 51480 494.2 Increase funding for Housing Assistance Payments due to higher rents and $ 24,000 increased HUD payment standards 20 SELFINS 601 20340 431.21 Increase budget for claims expense, settlement payments and closure of $ 85,000 liability claims 21 SELFINS 601 20340 486.1 Increase budget for claims expense, settlement payments and closure of $ 770,000 liability claims Total All Funds $ 131,589 $ 1,166,831 2019 -04 -24 Item 08H 10 of 32 ATTACHMENT 2 RESOLUTION 2019 -30 A RESOLUTION OF THE CITY OF ENCINITAS CITY COUNCIL APPROVING PERSONNEL CHANGES IN THE DEVELOPMENT SERVICES AND PARKS, RECREATION AND CULTURAL ARTS DEPARTMENTS AND ADOPTING POSITION TITLES AND PAY RANGES FOR FISCAL YEAR 2018 -19 WHEREAS, the City Council eliminates and creates positions of employment and approves reclassification (re- specifications) with the City by Resolution including the title and pay ranges for all positions; and WHEREAS, the City Council of the City of Encinitas is adopting the Position Titles and Pay Ranges for Fiscal Year 2018 -2019 (Exhibit A). NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Encinitas that the following Personnel Changes are effective April 24, 2019: The Positions Titles and Pay Ranges as contained in the attached Exhibit A are herewith adopted; Reclassify Recreation Supervisor II position to Management Analyst I in the Parks, Recreation and Cultural Arts Department; Reclassify Senior Engineer position to Principal Engineer in the Development Services Department. PASSED AND ADOPTED, by the City Council of the City of Encinitas, this 24th day of April 2019 by the following roll call vote: AYES: NAYS: ABSENT: ABSTAIN: Catherine S. Blakespear, Mayor ATTEST: Kathy Hollywood, City Clerk 2019 -04 -24 Item 08H 11 of 32 EXHIBIT A POSITION TITLES AND PAY RANGES FOR THE CITY OF ENCINITAS / SAN DIEGUITO WATER DISTRICT EFFECTIVE APRIL 24, 2019 Includes 2% Increase Effective July 1, 2018 MONTHLY MONTHLY PAY RATE PAY RATE CLASSIFICATION TITLE GRADE LOW HIGH Arts Assistant 11 2,994 3,821 Program Assistant 1 11 2,994 3,821 Program Assistant I - Confidential 11 2,994 3,821 Finance Technician 1 13 3,668 4,681 Finance Technician I - Confidential 13 3,668 4,681 Geographic Information Systems Technician 1 13 3,668 4,681 Heavy Equipment Mechanic 1 13 3,668 4,681 Human Resources Technician 1 13 3,668 4,681 Information Technology Technician 1 13 3,668 4,681 Program Assistant 11 13 3,668 4,681 Program Assistant 11 - Confidential 13 3,668 4,681 Utility & Maintenance Technician 1 13 3,668 4,681 Finance Technician 11 21 3,815 5,113 Finance Technician 11 - Confidential 21 3,815 5,113 Human Resources Technician 11 21 3,815 5,113 Program Assistant 111 21 3,815 5,113 Program Assistant III - Confidential 21 3,815 5,113 Utility & Maintenance Technician 11 21 3,815 5,113 Department Administrative Support Coordinator 22 4,136 5,543 Facilities Specialist 22 4,136 5,543 Finance Technician 111 22 4,136 5,543 Finance Technician III - Confidential 22 4,136 5,543 Geographic Information Systems Technician 11 22 4,136 5,543 Heavy Equipment Mechanic 11 22 4,136 5,543 Information Technology Technician 11 22 4,136 5,543 Planner 1 22 4,136 5,543 Program Coordinator 22 4,136 5,543 Utility & Maintenance Technician 111 22 4,136 5,543 Accountant 1 23 4,457 5,973 Code Enforcement Officer 1 23 4,457 5,973 Engineering Specialist 1 23 4,457 5,973 Heavy Equipment Mechanic 111 23 4,457 5,973 Planner 11 23 4,457 5,973 Recreation Supervisor 1 23 4,457 5,973 Stormwater Environmental Specialist 1 23 4,457 5,973 Utility & Maintenance Technician IV 23 4,457 5,973 Water Conservation Specialist 1 23 4,457 5,973 Accountant 11 24 4,859 6,512 Code Enforcement Officer 11 24 4,859 6,512 Deputy City Clerk 24 4,859 6,512 Deputy Fire Marshal 1 24 4,859 6,512 Engineering Specialist 11 24 4,859 6,512 Executive Assistant 24 4,859 6,512 Finance Analyst 1 24 4,859 6,512 Geographic Information Systems Analyst 1 24 4,859 6,512 Human Resources Analyst 1 24 4,859 6,512 Information Technology Analyst 1 24 4,859 6,512 Management Analyst 1 24 4,859 6,512 Parks & Beach Supervisor 1 24 4,859 6,512 Planner 111 24 4,859 6,512 Recreation Supervisor 11 24 4,859 6,512 Risk /Safety Analyst 1 24 4,859 6,512 Stormwater Environmental Specialist 11 24 4,859 6,512 Utility & Maintenance Specialist 1 24 4,859 6,512 Revis201"4 -24 Item 08H 12 of 32 EXHIBIT A POSITION TITLES AND PAY RANGES FOR THE CITY OF ENCINITAS / SAN DIEGUITO WATER DISTRICT EFFECTIVE APRIL 24, 2019 Water Conservation Specialist II 24 4,859 6,512 Accountant III 25 5,341 7,158 Code Enforcement Officer III 25 5,341 7,158 Deputy Fire Marshal II 25 5,341 7,158 Engineering Specialist III 25 5,341 7,158 Facilities Supervisor 25 5,341 7,158 Finance Analyst II 25 5,341 7,158 Fleet Maintenance Supervisor 25 5,341 7,158 Human Resources Analyst II 25 5,341 7,158 Management Analyst II 25 5,341 7,158 Parks & Beach Supervisor II 25 5,341 7,158 Risk /Safety Analyst II 25 5,341 7,158 Special Events & Projects Supervisor 25 5,341 7,158 Stormwater Environmental Specialist III 25 5,341 7,158 Utility & Maintenance Field Supervisor 25 5,341 7,158 Utility & Maintenance Specialist II 25 5,341 7,158 Assistant Center Manager 41 5,470 7,697 Code Enforcement Supervisor 41 5,470 7,697 Geographic Information Systems Analyst II 41 5,470 7,697 Information Technology Analyst II 41 5,470 7,697 Planner IV 41 5,470 7,697 Utility & Maintenance Supervisor 1 41 5,470 7,697 Finance Analyst 111 42 5,776 8,127 Geographic Information Systems Analyst 111 42 5,776 8,127 Human Resources Analyst 111 42 5,776 8,127 Information Technology Analyst 111 42 5,776 8,127 Management Analyst 111 42 5,776 8,127 Risk & Safety Analyst 111 42 5,776 8,127 Senior Deputy Fire Marshal 42 5,776 8,127 Utility & Maintenance Supervisor 11 42 5,776 8,127 Arts Program Administrator 43 6,081 8,557 Center Manager 43 6,081 8,557 Finance Manager 1 43 6,081 8,557 Information Technology Project Manager 43 6,081 8,557 Program Administrator 43 6,081 8,557 Senior Management Analyst 43 6,081 8,557 Climate Action Plan Administrator 44 6,464 9,096 Engineer 1 44 6,464 9,096 Environmental Project Manager 44 6,464 9,096 Information Technology Supervisor 44 6,464 9,096 Senior Planner 1 44 6,464 9,096 Engineer 11 45 6,923 9,742 Park Operations Manager 45 6,923 9,742 Recreation Services Manager 45 6,923 9,742 Senior Planner 11 45 6,923 9,742 Superintendent 45 6,923 9,742 Finance Manager 11 61 6,958 10,281 Finance Manager 111 62 7,250 10,711 Principal Planner 1 62 7,250 10,711 Senior Engineer 63 7,541 11,141 Principal Engineer 64 7,906 11,680 Department Manager I / Chief Information Officer 1 64 7,906 11,680 Revis201"4 -24 Item 08H 13 of 32 EXHIBIT A POSITION TITLES AND PAY RANGES FOR THE CITY OF ENCINITAS / SAN DIEGUITO WATER DISTRICT MARINE SAFETY POSITIONS CLASSIFICATION TITLE _ Marine Safety Sergeant Marine Safety Lieutenant Marine Safety Captain Includes 2% Increase Effective July 1, 2018 EFFECTIVE APRIL 24, 2019 MONTHLY City Engineer 65 8,760 12,942 City Planner 65 8,760 12,942 Department Manager II / Chief Information Officer II 65 8,760 12,942 General Manager 65 8,760 12,942 9,626 Includes 2% Increase Effective July 1, 2018 Includes 3% Increase Effective January 1, 2019 MONTHLY MONTHLY HOURLY PAY RATE PAY RATE CLASSIFICATION TITLE GRADE LOW HIGH City Clerk /Director of Legislative Services 66 7,629 11,835 Department Director 1 81 8,570 13,295 Department Director 11 82 8,847 13,725 Director of Human Resources 82 8,847 13,725 Department Director 111 83 9,423 14,617 Director of Parks and Recreation 83 9,423 14,617 Director of Public Works 83 9,423 14,617 Department Director IV 84 9,894 15,348 Director of Finance /City Treasurer 84 9,894 15,348 Development Services Director 89 10,311 15,996 Assistant City Manager 87 10,697 16,594 Effective June 1, 2018 CLASSIFICATION TITLE GRADE LOW HIGH City Manager - Per City Manager Contract 85 20,837 20,837 MARINE SAFETY POSITIONS CLASSIFICATION TITLE _ Marine Safety Sergeant Marine Safety Lieutenant Marine Safety Captain Includes 2% Increase Effective July 1, 2018 S88 MONTHLY MONTHLY Fire Battalion Chief (56 Hours) PAY RATE PAY RATE GRADE LOW HIGH S85 4,717 6,321 S86 5,142 6,891 S87 6,841 9,626 SAFETY FIRE ADMINISTRATION POSITIONS CLASSIFICATION TITLE Includes 2% Increase Effective July 1, 2018 MONTHLY MONTHLY PAY RATE PAY RATE GRADE LOW HIGH Fire Marshal S88 7,510 11,096 Fire Battalion Chief (56 Hours) S98 7,881 11,644 Administrative Fire Battalion Chief (40 Hours) S99 8,670 12,809 Deputy Fire Chief S96 9,850 14,553 Department Director - Fire Chief S97 10,678 16,566 Includes 3% Increase Effective January 1, 2019 SAFETY FIRE POSITIONS HOURLY CLASSIFICATION TITLE GRADE PAY RATE Probationary Firefighter /Paramedic S90 26.2364 Firefighter /Paramedic III S91 30.8276 Firefighter /Paramedic II S92 31.4833 Firefighter /Paramedic I S93 32.4675 Fire Engineer S94 33.1120 Fire Captain S95 38.8532 Revis201"4 -24 Item 08H 14 of 32 EXHIBIT A POSITION TITLES AND PAY RANGES FOR THE CITY OF ENCINITAS / SAN DIEGUITO WATER DISTRICT EFFECTIVE APRIL 24, 2019 Revis201"4 -24 Item 08H 15 of 32 Effective December 11, 2018 CITY COUNCIL MONTHLY CLASSIFICATION TITLE GRADE RATE City Council Member 86 1,720 Mayor 88 1,820 Effective January 1, 2009 Reserve Employees - Part -time, Contract, Seasonal Temporary - Marine Safety HOURLY PAY HOURLY PAY RATE RATE CLASSIFICATION TITLE GRADE LOW HIGH Ocean Lifeguard I L1 14.7484 18.8231 Ocean Lifeguard II L2 16.4098 20.9435 Senior Ocean Lifeguard L3 18.7961 25.1886 Effective January 1, 2019 Reserve Employees - Part -time, Contract, Seasonal Temporary - Parks and Recreation HOURLY PAY HOURLY PAY RATE RATE CLASSIFICATION TITLE GRADE LOW HIGH Recreation Assistant C2 12.0000 14.0391 Recreation Leader C3 12.0000 15.3154 Recreation Specialist C4 14.0000 18.7613 Recreation Coordinator C5 16.0000 21.4415 Facilities Technician C6 19.0000 25.4618 Effective July 1, 2016 Reserve Employees - Part -time, Contract, Seasonal Temporary - General All City HOURLY PAY HOURLY PAY RATE RATE CLASSIFICATION TITLE GRADE LOW HIGH Intern 11 12.8776 16.4355 Revis201"4 -24 Item 08H 15 of 32 ATTACHMENT 3 =Y 2018 -19 Proposed Operating Budget Amendments - Mid -Year Revenue Expenditure Fund Balance Department Increase Increase Increase )escription (Division) (Decrease) (Decrease) (Decrease) General Fund (101) % budget adjustment is requested to cover the additional cost of City Manager $ 134,628 $ (134,628 )lacing Measure U on the November 6, 2018 election ballot. (City Clerk) 3roposition A requires a supplemental ballot be distributed to every egistered voter with the complete text of the measure, resulting in additional costs (including postage and printing) that were passed on o the City by the San Diego County Registrar of Voters. The Encinitas Fire Department deployed staff and /or units to 17 Fire $ 69,595 $ 69,595 $ different fires throughout California in the first and second quarters (Fire Operations) under the State's Master Mutual Aid Agreement. This budget adjustment reflects an additional $69,595 in reimbursements the City is expecting to receive from the State of California and federal government for non budgeted expenditures, including overtime, fuel, lodging and rental vehicles for overhead staff responding to the fires. The City received notice from its current vendor that bank fees were Finance $ 16,000 $ (16,000) increasing 40 %. A budget adjustment of approximately $11,000 is necessary to cover the additional costs not budgeted for in the current fiscal year. Staff will be issuing an RFP for banking services in order to identify a potential vendor offering more favorable fees. Additionally, the City had to amend its FY 2016 Single Audit to restate the grants it received during the reporting period, resulting in an additional expenditure of $5,000 to the City's auditing firm to prepare and reissue the document. a budget adjustment is requested for temporary contract assistance Development $ 16,000 $ (16,000 luring the Housing Coordinator's maternity leave for a 14 week Services )eriod. (Advanced Planning) xpenditures for janitorial service increased after a new vendor was Public Works $ 9,854 $ (9,854 ;elected effective January 1, 2019. Additionally, the cost of electricity (Facilities - Civic ias increased and year -to -date usage is 5 percent higher than in FY Center) ?017 -18. 3egistrations for the Youth Technology Camp, Outdoor Youth Soccer Parks, Recreation $ 59,510 $ 39,270 $ 20,240 and Beach Kids programs increased, requiring a budget adjustment and Cultural Arts or both the increased revenue and expenditures related to (Rec Facility administering the rental program. Programs) Total General Fund (101) $ 129,105 $ 285,347 $ (156,242) 2019 -04 -24 Item 08H 16 of 32 ATTACHMENT 3 FY 2018 -19 Proposed Operating Budget Amendments - Mid -Year 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 $ 2,484 $ 2,484 $ budgets in the Trail Maintenance Division to reflect actual donations. and Cultural Arts (Trail Maintenance) Total Restricted Donations & Contributions Fund (229) $ 2,484 $ 2,484 $ Section 8 Housina Assistance Proaram (HAP) Fund (552) This account is used to pay the Encinitas Section 8 vouchers. Staff is $ 24,000 $ (24,000) projecting several rent increases for the remainder of the fiscal year. In addition, the amount the City pays to the landlords for the Housing Assistance Payment (HAP) portion of the rent has gone up due to an increase in the Department of Housing and Urban Development's (HUD) Fair Market Rent amounts. Additional money is available through the HUD -Held reserve, should the Section 8 fund require it. Total Section 8 Housing Assistance Program (HAP) Fund 552 $ $ 24,000 $ (24,000) Self Insurance Fund (601) Total Self Insurance Fund 601 $ - $ 855,000 $ (855,000) Total All Funds $ 131,589 $ 1,166,831 $ (1,035,242) 2019 -04 -24 Item 08H 17 of 32 City of Encinitas ATTACHMENT 4 Summary of Budgetary Fund Balance FY 2018 -2019 FY 2018 -19 Council Action 2019 -04 -24 Item 08H 18 of 32 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 - 12,334,213 Available Beginning Fund Balance, 7/1/18 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. North Coast Highway 101 Interim Measures and Improvements 1/9/19 2019 -08 (232,500) 10,317,236 14. First quarter budget amendments 1/16/19 2019 -05 45,966 10,363,202 15. NCTD Temporary Parking Improvements 1/23/19 2019 -09 (232,000) 10,131,202 16. Community Choice Energy Feasibility Study Contract Amendment 2/20/19 2019 -17 (60,000) 10,071,202 17. GO by BIKE mini -grant agreement 3/13/19 2019 -22 - 10,071,202 18. Community Choice Energy Feasibility Study (pending approval) 4117119 2019 -26 (33,000) 10,038,202 19. Mid -year budget amendments (pending approval) 4124119 2019 -29 (156,242) 9,881,960 9,881,960 9,881,960 9,881,960 9,881,960 9,881,960 9,881,960 9,881,960 9,881,960 9,881,960 9,881,960 9,881,960 9,881,960 9,881,960 9,881,960 9,881,960 9,881,960 9,881,960 9,881,960 9,881,960 Projected Available Fund Balance 6/30/2019 1 (2,452,253) 99881,960 2019 -04 -24 Item 08H 18 of 32 ATTACHMENT 5 Schedule C: General Fund Revenue, Expenditures and Transfers Detail 342,467 FY 2018 -19 FY 2018 -19 FY 2018 -19 FY 2018 -19 FY 2018 -19 FY 2018 -19 - Adopted Budget Amended Actual Budget Budget 71,430 Budget Amendment Budget Amounts $ Variance % - 6/20/18 59,829 (89,559) 40.0% Over /(Under) YTD 10,000 2,075 (7,925) 20.8% YTD 586,217 REVENUE 586,217 267,743 (318,474) 45.7% 33 DEV SVC -PLAN- BUILDING & CODE 2,470,830 TAX REVENUE 2,361,130 1,104,098 (1,257,032) 46.8% 34 DEV SVC -PLAN- PARKING CITATION 113,500 1 PROPERTY TAXES $ 46,061,136 $ $ 46,061,136 $ 15,856,614 $ (30,204,522) 34.4% 2 DOCUMENTARY TRANSFER TAXES 519,777 434,655 519,777 242,555 (277,222) 46.7% 3 SALES TAXES 13,469,197 233,578 13,469,197 5,187,510 (8,281,687) 38.5% 4 TRANSIENT OCCUPANCY TAX 1,862,660 262,060 1,862,660 1,158,713 (703,947) 62.2% 5 FRANCHISE FEES 2,300,275 453,661 2,300,275 553,965 (1,746,310) 24.1% 6 TAX REVENUE TOTAL 64,213,045 392 64,213,045 22,999,357 (41,213,688) 35.8% OTHER REVENUE 10,489,747 4,266,001 (6,223,745) 40.7% 7 LICENSES AND PERMITS 267,200 267,200 155,981 (111,219) 58.4% 8 INTERGOVERNMENTAL REVENUE 616,547 616,547 53,373 (563,174) 8.7% 9 CHARGES FOR SERVICES 7,189,819 15,025 7,204,844 4,036,728 (3,168,116) 56.0% 10 FINES AND PENALTIES 746,653 - 746,653 340,391 (406,262) 45.6% 11 USE OF MONEY 840,268 - 840,268 734,349 (105,919) 87.4% 12 OTHER REVENUE 532,560 562,375 1,094,935 196,440 (898,495) 17.9% 13 OTHER REVENUE TOTAL 10,193,047 577,400 10,770,447 5,517,262 (5,253,185) 51.2% 14 REVENUE TOTAL 74,406,092 577,400 74,983,492 28,516,619 (46,466,873) 38.0% EXPENDITURES GENERAL GOVERNMENT J 15 CITYCOUNCIL - ADMINISTRATION 477,401 - 477,401 180,755 (296,646) 37.9% 16 CITY COUNCIL - CITY ATTORNEY 406,500 10,000 416,500 150,622 (265,878) 36.2% 17 CITYMANAGER - ADMINISTRATION 1,074,346 5,000 1,079,346 415,926 (663,420) 38.5% 18 CITY MANAGER - ECONOMIC DEV 108,500 - 108,500 42,977 (65,523) 39.6% 19 CITYMANAGER- ENVIRONMENTAL SVC 154,082 - 154,082 65,202 (88,880) 42.3% 20 CITY MANAGER - HUMAN RESOURCES 842,731 14,500 857,231 354,820 (502,411) 41.4% 21 CITY MANAGER- IT OPERATIONS 1,236,574 26,254 1,262,828 425,270 (837,558) 33.7% 22 CITY MANAGER - IT APPLICATIONS 1,255,258 (41,378) 1,213,880 539,748 (674,132) 44.5% 23 CITYCLERK - ADMINISTRATION 429,868 429,868 186,001 (243,867) 43.3% 24 CITY CLERK - ELECTIONS 58,100 - 58,100 1,535 (56,565) 2.6% 25 FINANCE - ADMINISTRATION 1,814,427 66,095 1,880,522 863,546 (1,016,976) 45.9% 26 GENERAL GOVERNMENT TOTAL 7,857,787 80,471 7,938,258 3,226,402 (4,711,856) 40.6% DEVELOPMENT SERVICES ' 27 DEV SVC-DI RECTOR 342,467 342,467 157,024 (185,443) 45.9% 28 DEV SVC - PLAN -ADMIN SVCS 412,477 - 412,477 183,415 (229,062) 44.5% 29 DEV SVC - PLAN -LAND DEVELOPMENT 2,446,712 71,430 2,518,142 1,082,726 (1,435,416) 43.0% 30 DEV SVC - PLAN - REGULATORY PERMIT 149,388 - 149,388 59,829 (89,559) 40.0% 31 DEV SVC -PLAN- APPLICANT DEPOSIT 10,000 10,000 2,075 (7,925) 20.8% 32 DEV SVC - PLAN -ADV PLANNING -HSG 586,217 586,217 267,743 (318,474) 45.7% 33 DEV SVC -PLAN- BUILDING & CODE 2,470,830 (109,700) 2,361,130 1,104,098 (1,257,032) 46.8% 34 DEV SVC -PLAN- PARKING CITATION 113,500 - 113,500 24,745 (88,755) 21.8% 35 DVCSVC -ENG -CITY ENGINEER 1,083,809 149,279 1,233,088 434,655 (798,433) 35.2% 36 DEV SVC -ENG- TRAFFIC ENGINEERNG 701,925 - 701,925 233,578 (468,347) 33.3% 37 DEV SVC - ENG - STORMWATER PROG 777,581 - 777,581 262,060 (515,521) 33.7% 38 DEV SVC - ENG - INSPECTIONS 891,245 375,247 1,266,492 453,661 (812,831) 35.8% 39 DEV SVC -ENG- ENVIRONMENTAL 17,340 - 17,340 392 (16,948) 2.3% 40 DEVELOPMENT SERVICES TOTAL 10,003,491 486,256 10,489,747 4,266,001 (6,223,745) 40.7% 2019 -04 -24 Item 08H 19 of 32 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 9,000 Budget Amendment Budget Amounts $ Variance % - 6/20/18 178,294 (403,553) 30.6% Over /(Under) YTD 37,800 217,415 30,159 (187,256) 13.9% YTD 535,713 PUBLIC SAFETY 535,713 250,011 (285,702) 46.7% 62 PARKS REC - COMM CENTER OPER 959,409 41 PUBLIC SAFETY -LAW ENFORCEMENT 15,167,052 355,299 15,167,052 4,996,028 (10,171,024) 32.9% 42 PUBLIC SAFETY- FIRE ADMIN 544,110 - 544,110 250,265 (293,845) 46.0% 43 PUBLIC SAFETY -FIRE OPERATIONS 13,046,149 499,857 13,546,006 7,286,210 (6,259,796) 53.8% 44 PUBLIC SAFETY -LOSS PREVENTION 650,261 9,000 659,261 296,291 (362,970) 44.9% 45 PUBLIC SAFETY- DISASTER PREP 165,421 - 165,421 116,672 (48,749) 70.5% 46 PUBLIC SAFETY- MARINE SAFETY 1,246,557 111,238 1,246,557 660,005 (586,552) 52.9% 47 PUBLIC SAFETY - JRLIFEGUARDS 237,025 - 237,025 106,021 (131,004) 44.7% 48 PUBLIC SAFETY TOTAL 31,056,575 508,857 31,565,432 13,711,492 (17,853,940) 43.4% PUBLIC WORKS 123,914 31,695 (92,219) 25.6% 70 NON DEPT - SHARED EXPENSES 4,000,155 49 PUBLICWORKS - ADMINISTRATION 310,054 111,563 421,617 152,709 (268,909) 36.2% 50 PUBLIC WORKS - STREET MAINT 2,959,908 107,413 3,067,321 1,067,975 (1,999,346) 34.8% 51 PUBLIC WORKS -FAC MAINT CVC CTR 427,514 - 427,514 216,895 (210,619) 50.7% 52 PUBLIC WORKS -FAC MAINT FIRE ST 296,912 920 297,832 125,150 (172,682) 42.0% 53 PUBLIC WORKS -FAC MAINT PW YRD 234,429 (44,699) 189,730 77,082 (112,648) 40.6% 54 PUBLIC WORKS -FAC MAINT LIBRARY 353,028 (44,699) 308,329 152,936 (155,393) 49.6% 55 PUBLIC WORKS -STORM WATER MAINT 686,147 117,454 803,601 401,499 (402,102) 50.0% 56 PUBLIC WORKS -STORM WATER FLOOD 157,519 - 157,519 37,262 (120,257) $ 1,025,506 $ 57 PUBLIC WORKS TOTAL 5,425,511 247,952 5,673,463 2,231,507 (3,441,956) 39.3% PARKS, RECREATION & CULTURAL ARTS 57 PARKS REC - ADMINISTRATION 1,122,510 - 1,122,510 515,227 (607,283) 45.9% 58 PARKS REC- PARK MAINTENANCE 2,378,273 9,000 2,387,273 977,987 (1,409,286) 41.0% 59 PARKS REC- BEACH MAINTENANCE 581,847 - 581,847 178,294 (403,553) 30.6% 60 PARKS REC -TRAIL MAINTENANCE 179,615 37,800 217,415 30,159 (187,256) 13.9% 61 PARKS REC - RECREATION PROGRAMS 535,713 - 535,713 250,011 (285,702) 46.7% 62 PARKS REC - COMM CENTER OPER 959,409 5,905 965,314 355,299 (610,014) 36.8% 63 PARKS REC -COMM CENTER PROGRAMS 388,823 - 388,823 150,914 (237,909) 38.8% 64 PARKS REC -COMM CENTER RENTALS 95,775 95,775 47,367 (48,408) 49.5% 65 PARKS REC - SENIOR CENTER 439,378 (5,905) 433,473 188,134 (245,338) 43.4% 66 PARKS REC - REC FACILITY PROGRAMS 601,332 - 601,332 389,542 (211,790) 64.8% 67 PARKS REC - CULTURAL ARTS 268,238 63,000 331,238 111,238 (220,000) 33.6% 68 PARKS, REC & CULTURAL ARTS TOTAL 7,550,913 109,800 7,660,713 3,194,172 (4,466,541) 41.7% NON - DEPARTMENTAL 69 NON DEPT - CENTRAL PURCHASES 123,914 - 123,914 31,695 (92,219) 25.6% 70 NON DEPT - SHARED EXPENSES 4,000,155 4,000,155 3,488,768 (511,387) 87.2% 71 NON - DEPARTMENTAL TOTAL 4,124,069 - 4,124,069 3,520,463 (603,606) 85.4% 72 EXPENDITURES TOTAL 66,018,346 1,433,336 67,451,682 30,150,038 (37,301,644) 44.7% 73 EXCESS OF REVENUE OVER EXPENDITURES 8,387,746 (855,936) 7,531,810 (1,633,418) (9,165,228) -21.7% TRANSFERS 74 TRANSFERS IN 9,214,191 9,214,191 607,096 (8,607,095) 6.6% 75 TRANSFERS OUT (16,576,431) (196,000) (16,772,431) (13,873,984) 2,898,447 82.7% 78 TRANSFER TOTAL (7,362,240) (196,000) (7,558,240) (13,266,888) (5,708,649) 175.5% 79 NET INCREASE (DECREASE) TO FUND BALANCE $ 1,025,506 $ (1,051,936) $ (26,430) $ (14,900,306) $ (14,873,876) 56376.2% 2019 -04 -24 Item 08H 20 of 32 M O N x 0 y� T N O O N N •J au °2 .6 } � is . 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