2019-06-19 Item 08O Third Quarter Budget Review and Amendments AGENDA REPORT
Cit y Council
MEETING DATE: June 19, 2019
PREPARED BY: Tom Gallup, Finance DEPT. DIRECTOR: Teresa S. McBroome
Manager
DEPARTMENT: Finance CITY MANAGER: Karen P. Brust
SUBJECT:
Fiscal Year 2018-19 Third 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 Third Quarter Budget Status Report; and
2. Adopt Resolution No. 2019-55 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 third quarter review of the FY 2018-19 budget,
which includes recommendations for budget appropriations and budget transfers for Council
consideration. Proposed third quarter budget amendments for all funds will increase estimated
revenues by $750,000 and reduce budgeted expenditures by $41,130.
The impact of all proposed General Fund amendments is an increase of $750,000 in estimated
revenue and an increase of $100,000 in budgeted expenditures, for a net increase in available
fund balance of$650,000, as shown in Table 6 below. Attachment 2 provides detailed
descriptions of these proposed operating budget amendments.
Proposed third quarter amendments to transfers total $8 million, as shown in Table 7 below.
The General Fund impact is a decrease in capital transfers into the General Fund of $8 million,
for anticipated loan proceeds to fund capital projects that were not necessary due to
adjustments in project schedules. Attachment 3 provides a detailed description of this proposed
amendment to transfers. Approval of the third quarter operating budget amendments and fund
transfer amendments will decrease the General Fund available balance by $7,350,000.
2019-06-19 Item #080 1 of 15
A summary of previous Council actions and available fund balance is included as Attachment
4. The available fund balance in the General Fund as of May 22, 2019 was $9,881,960, 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. This balance does not include the
proposed amendments under consideration.
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. The 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.
On April 24, 2019, the City Council received the FY 2018-19 Mid-Year Budget Status Report
and adopted Resolution 2019-29 amending the FY 2018-19 Operating Budget, resulting in an
available General Fund balance of $9,881,960. There have been no off-cycle budget
appropriations since that date. Adopting the proposed third quarter budget amendments will
decrease available fund balance for a fiscal year-to-date total of $2,531,960, due to the fact that
the City did not have to borrow $8 million in loan proceeds as staff originally estimated in the FY
2018-19 budget.
ANALYSIS:
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.
2019-06-19 Item #080 2 of 15
General Fund Revenues
Table 1 below provides General Fund revenue totals by adopted budget, amended budget,
year-to-date (YTD) actual and proposed third quarter amendments. Through nine months,
General Fund revenues are $47,569,904 which is 63% of the total estimated revenue for the
fiscal year.
Table 1
General Fund Revenue summary(March 31,2019)
Budget with
Adopted Amended Third Qtr. 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 $ 27,197,136 59% $ 650,000 $ 46,711,136
Documentary Transfer Tax 519,777 519,777 368,426 71% - 519,777
Sales Tax 13,469,197 13,469,197 8,644,049 64% 13,469,197
Transient Occupancy Tax 1,862,660 1,862,660 1,554,591 83% 1,862,660
Franchise Tax 2,300,275 2,300,275 1,147,534 50% 2,300,275
Licenses,Fees and Permits 267,200 267,200 213,592 80% 267,200
Intergovernmental Revenue 616,547 616,547 400,915 65% 616,547
Charges for Services 7,189,819 7,204,844 5,798,748 80% 100,000 7,304,844
Fines and Penalties 746,653 746,653 547,437 73% - 746,653
Use of Money and Property 840,268 841,868 1,165,879 138% - 841,868
Other Revenue 532,560 1,094,935 531,596 49% 1,094,935
Revenue Total $ 74,406,092 $ 74,985,092 $ 47,569,904 63% $ 750,000 $ 75,735,092
Over 85% of General Fund revenue is generated from taxes, with property tax alone accounting
for over 60% of total General Fund revenue. A higher percentage of property tax revenue is
received in the second half of the fiscal year than in the first half. Receipts for taxes paid for the
second installment due in April are not received by the City until the fourth quarter of the fiscal
year. Staff is proposing a budget amendment of $650,000 to reflect higher than anticipated
revenue from property taxes.
Similar to property taxes, revenue from franchise taxes is largely collected in the second half of
the fiscal year, mostly in the fourth quarter.
Sales tax revenue is expected to slightly exceed projections at year-end. Through nine months,
sales tax revenue is at 64% of the projected budget. The advance payment for February was
received after March 31, and the advance payment for March and clean-up payment for the first
quarter (January through March) was received in late May. These payments for third quarter
receipts are estimated to total $2.1 million.
Staff anticipates recording a payment of approximately $220,000 in the Intergovernmental
Revenue category in June from the cities of Solana Beach and Del Mar for services provided by
Encinitas under the Cooperative Agreement for Fire Management Services.
Revenues in the Use of Money and Property category have exceeded projections primarily due
to higher than anticipated revenue from pooled investment earnings.
Revenues in the Other Revenue category are lower than projected at this point in the fiscal year
because of outstanding reimbursements due for firefighter strike team deployments that have
not yet been received from the State of California, but are expected to be recorded by the end of
the fiscal year.
2019-06-19 Item #080 3 of 15
Current fiscal year revenues are $478,652 greater at this point than through the first nine
months of last fiscal year. Table 2 below identifies the variances per category:
Table 2
General Fund Revenue Summary(March 31,2019)
Third Qtr. Third Qtr.
YTD Actual YTD Actual
Description 2017-18 2018-19 $Variance %Variance
Property Tax $ 27,693,609 $ 27,197,136 $ (496,473) -1.8%
Documentary Transfer Tax 318,220 368,426 50,206 15.8%
Sales Tax 8,119,321 8,644,049 524,728 6.5%
Transient Occupancy Tax 1,409,480 1,554,591 145,112 10.3%
Franchise Tax 1,135,470 1,147,534 12,063 1.1%
Licenses, Fees and Permits 178,407 213,592 35,185 19.7%
Intergovernmental Revenue 509,703 400,915 (108,788) -21.3%
Charges for Services 5,582,592 5,798,748 216,156 3.9%
Fines and Penalties 473,247 547,437 74,190 15.7%
Use of Money and Property 1,030,086 1,165,879 135,792 13.2%
Other Revenue 641,116 531,596 109,520 -17.1
Revenue Total $ 47,091,251 $ 47,569,904 $ 478,653 1.0%
Property tax revenue is slightly lower through the first nine months than the same period in FY
2017-18. This is the result of a larger number of property owners paying their full assessment
prior to December 2017 due to a change in federal tax policy which placed a collective $10,000
cap on deductions for state, local and property taxes beginning in 2018. Property tax revenue is
projected to exceed budget estimates by year-end.
The variance in the Intergovernmental Revenue category is the result of one-time payments
totaling $194,213 from participating agencies made to the City as the lead agency for the
Carlsbad Watershed Water Quality Improvement program (project #WB11A) received in FY
2017-18, but not budgeted in FY 2018-19.
Revenue in the Other Revenue category is lower this fiscal year due to strike team
reimbursements being processed and received earlier in FY 2017-18 than in the current fiscal
year.
General Fund Expenditures
Third quarter General Fund expenditures amount to $46,790,005, or 69% of the budget, as
shown in Table 3 below.
Table 3
General Fund Expenditure Summary by Category(March 31,2019)
Budget with
Adopted Amended Third Qtr. 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 $ 26,277,768 77% $ 34,241,793
Materials&Supplies 1,400,957 1,462,707 794,003 54% 11,150 1,473,857
Contracts&Services 30,065,124 31,017,473 19,329,627 62% 88,850 31,106,323
Internal Cost Allocation 421,753 421,753 316,315 75% 421,753
Capital Outlay 64,230 180,930 72,292 40% 180,930
Debt/Finance 127,025 127,025 - 0% 127,025
Expenditure Total $ 66,018,346 $ 67,451,681 $ 46,790,005 69% $ 100,000 $ 67,551,681
2019-06-19 Item #080 4 of 15
Expenditures in the personnel category are slightly over budget at third quarter 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 during
the first half of the fiscal year. This category is projected to finish the year under budget due to
vacancies throughout the year.
The materials and supplies category is under budget mostly due to lower than anticipated
expenditures during the first nine months on:
• Maintenance and repair supplies for streets, beaches and trails. Generally, these
supplies are purchased in the spring when weather conditions are better for repairs.
• Park maintenance supplies (required for spring maintenance) that will be purchased in
the fourth quarter.
• Equipment and recreation program purchases for Marine Safety and Parks, Recreation
and Cultural Arts that occur in the fourth quarter, prior to the summer season.
• Firefighting equipment, uniforms and personal protective equipment that will be
purchased in the fourth quarter.
• Postage and office supplies that are centrally purchased for all City departments.
• Furniture and fixtures for the Community Center, which will be purchased in the fourth
quarter.
Year-to-date actuals through the third quarter in the contracts and services category are under
the revised budget for the current fiscal year mostly due to the following reasons:
• Fewer payments than budgeted for law enforcement services occurring during the first
nine months of the fiscal year. As of third quarter, this contract was 67% expended with
eight of twelve monthly payments having been made. Monthly payments total
approximately $1.2 million.
• Approximately $476,000 in administrative fees assessed by the County of San Diego for
property tax collection are scheduled to paid in the fourth quarter of the fiscal year.
• Fewer payments made for landscape maintenance at parks than what was budgeted
through the third quarter. This is due to a delay by the contractor in issuing third quarter
invoices, which have since been paid in the fourth quarter.
• Fewer repairs made to streets and storm drains.
• Lower than anticipated expenditures for urban forestry maintenance services.
• A reduction in water consumption in the Park Maintenance Division, mostly due to above
average precipitation this year.
• Lower than anticipated expenditures for beach maintenance through the first nine
months of the fiscal year.
Expenditures for capital outlay are under budget at third quarter. Purchases of a concert grand
piano for the Community Center and a pad and lighting system for public art at four locations
budgeted in this category are expected to be made during the fourth quarter of the fiscal year.
Expenditures in the debt / finance category are under budget. The debt service payment of
$127,000 for the Next Generation (NextGen) Regional Communications System (RCS) is paid
in the fourth quarter.
2019-06-19 Item #080 5 of 15
Table 4 below shows the variances for each General Fund expenditure category compared with
YTD expenditures through the third quarter of FY 2017-18.
Table 4
General Fund YTD Expenditures-Variance by Category(Through March 31,2019)
Third Qtr. Third Qtr.
YTD Actual YTD Actual
Description 2017-18 2018-19 $Variance %Variance
Personnel $ 24,430,341 $ 26,277,768 $ 1,847,427 7.6%
Materials &Supplies 825,687 794,003 (31,683) -3.8%
Contracts&Services 18,487,176 19,329,627 842,451 4.6%
Internal Cost Allocation 323,260 316,315 (6,945) -2.1%
Capital Outlay 110,286 72,292 (37,994) -34.5%
Debt/Finance 1,944 - (1,944) 100.00/(
Expenditure Total $ 44,178,695 $ 46,790,005 $ 2,611,311 5.9%
General Fund expenditures (excluding transfers out and capital contributions) through the first
nine months of FY 2018-19 are $2.6 million higher than the same period in FY 2017-18. This
overall variance is primarily the result of increased expenditures of approximately $1.8 million in
the personnel category and $842,000 in the contracts and services category. Although year-to-
date expenditures are higher overall 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 in FY 2018-19, which were approved by the
City Council in 2015 and identified in the executed Memorandum of Understanding
(MOU) with the Service Employees International Union (SEIU), and in a separate
resolution for unrepresented employees.
• Higher unfunded pension liability payments to CalPERS.
• Increased expenditures for Other Post-Employment Benefits (OPEB), primarily retiree
health benefits provided to firefighters hired before March 1995.
• Positions that were vacant during the first nine months of FY 2017-18, and are now filled
in the current fiscal year.
The overall variance in the contracts and services category from FY 2017-18 is mostly the result
of increased budgeted expenditures for the following:
• Contracted law enforcement services with the Sheriff's Department.
• A one-time special assessment by North County Dispatch JPA for the City's share of the
JPA's unfunded accrued pension liability.
• Landscape and tree maintenance contracts in the Street and Park Maintenance
Divisions.
This category is under budget through the third quarter of FY 2018-19 and is projected to be
within budget by the end of the year.
2019-06-19 Item #080 6 of 15
General Fund Transfers
Transfers involve moving budgeted appropriations between funds. Staff is proposing an
adjustment to transfers into the General Fund. The FY 2018-19 operating budget assumed a
transfer of $8 million in loan proceeds to fund capital projects that were not borrowed due to
adjustments in project schedules. Table 5 below provides a summary of General Fund transfers
through the third quarter.
Table 5
General Fund Transfers summary(March 31,2019)
Adopted Amended Third Qtr. 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 $ 9,301,275 $ 910,643 10% $ (8,000,000) $ 1,301,275
Transfers Out (16,576,431) (17,296,931) (16,520,547) 96% - (17,296,931)
Transfers Total $ (7,362,240) $ (7,995,656) $ (15,609,903) 1950/6 $ (8,000,000) $ (15,995,656)
Proposed Budget Amendments (Attachment 2)
Detailed explanations for each proposed budget amendment (arranged by Department, Division
and Fund) are included in Attachment 2. Table 6 below provides a summary of all the proposed
operating budget amendments by fund, with additional detail provided in Attachment 2:
Table 6
Third Quarter Operating Budget Amendment Summary- All Funds
Revenue Expenditure Fund Balance
Increase Increase Increase
Description (Decrease) (Decrease) (Decrease)
General Fund (101) $ 750,000 $ 100,000 $ 650,000
CSD Capital Replacement Fund (512) - (141,130) 141,130
Operating Budget Amendment Total $ 750,000 $ (41,130) $ 791,130
Proposed Adjustments to Transfers between Funds (Attachment 3)
In addition to the third quarter appropriations, Staff is requesting an adjustment to transfers,
which requires City Council approval. The proposed adjustment is listed in Table 7 below and
detailed in Attachment 3.
Table 7
Fund Transfer Amendments-Third Quarter
Transfer In Transfer Out
Increase Increase
Fund (Decrease) (Decrease)
General Fund 101 $ 8,000,000 $
Fund Transfer Amendments Total $ (8,000,000) $ -
ENVIRONMENTAL CONSIDERATIONS:
The action being considered by the City Council is exempt from the California Environmental
Quality Act (CEQA) because it is not a "project" under Section 15378(b)(5) of CEQA Guidelines.
The action involves an organizational or administrative activity of government that will not result
in the direct or indirect physical change in the environment. This item does not relate to the
City's Climate Action Plan.
2019-06-19 Item #080 7 of 15
ATTACHMENTS:
1. Resolution No. 2019-55 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—Third Quarter
3. FY 2018-19 Proposed Fund Transfer Amendments—Third Quarter
4. FY 2018-19 Summary of Budgetary Fund Balance
5. Schedule C: General Fund Revenues, Expenditures and Transfers Detail
2019-06-19 Item #080 8 of 15
ATTACHMENT 1
RESOLUTION NO. 2019-55
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ENCINITAS
AMENDING THE FISCAL YEAR 2018-19 BUDGET
WHEREAS, on June 20, 2018 the City of Encinitas City Council adopted
Resolution Numbers 2018-64 and 2018-69 appropriating the budget for Fiscal Year
2018-19;
WHEREAS, changes in anticipated revenues and/or expenditures of the City
of Encinitas necessitates a revision of the appropriations for Fiscal Year 2018-19;
WHEREAS, budgeted expenditures do not exceed anticipated revenue and
available fund balance; and
WHEREAS, the City Council has reviewed the proposed Fiscal Year 2018-
19 budget amendments.
NOW, THEREFORE, BE IT RESOLVED, DETERMINED AND ORDERED
that the City Council of the City of Encinitas does, hereby, adopt the amendments
for Fiscal Year 2018-19 as shown in Exhibit A to this Resolution.
PASSED AND ADOPTED this 19th day of June 2019, by the following vote,
to wit:
AYES:
NAYS:
ABSENT:
ABSTAIN:
Catherine S. Blakespear, Mayor
ATTEST:
Kathy Hollywood, City Clerk
2019-06-19 Item #080 9 of 15
EXHIBIT A-RESOLUTION 2019-55
# Fund Name Fund Organization Object Project Description Revenue/ Expenditure/
Code Code No. Transfer In Transfer Out
Increase Increase
(Decrease) (Decrease)
1 GENFUND 101 00000 311.1 Increase revenue budget for secured property tax to reflect actual receipts. 528,488.00
2 GENFUND 101 00000 311.5 Increase revenue budget for property tax in lieu of the vehicle license fee to 121,512.00
reflect actual amount received.
3 GENFUND 101 20310 468.5 Budget adjustment to correct an entry error that removed budget from the 11,150.00
Materials and Supplies category by transferring the amount from the
Contracts and Services category.
4 GENFUND 101 20310 431.1 Budget adjustment to correct an entry errorthat removed budget from the (11,150.00)
Materials and Supplies category by transferring the amount from the
Contracts and Services category.
5 GENFUND 101 51440 343.1 Increase budget for revenue collected from building inspection fees. 100,000.00
6 GENFUND 101 51440 432.1 Increase expenditure budget for contractual building inspection services. 100,000.00
7 GENFUND 101 00000 398.2 Reduce transfer into the General Fund for anticipated loan proceeds to fund (8,000,000.00)
capital projects.
8 CSDREPL 512 96662 590 CC14B Close Coast Boulevard Pump Station project(CC14B)and return remaining (141,130.08)
budget and funding to the Cardiff Sanitary Division Capital Replacement
Fund(512).
Total All Funds (7,250,0001 0) (41,130.08)
2019-06-19 Item #080 10 of 15
ATTACHMENT 2
FY 2018-19 Proposed Operating Budget Amendments-Third Quarter
Revenue Expenditure Fund Balance
Department Increase Increase Increase
Description Division Decrease Decrease Decrease
General Fund(101)
As of June 11,2019,revenue collected from secured property tax Finance $ 650,000 $ 650,000
assessments and property tax in lieu of the vehicle license fee has
exceeded the original budget estimate. Staff is proposing a budget
adjustment to reflect actual receipts.
Staff is requesting a budget adjustment to correct an entry error that City Manager $ 11,500 $ (11,500)
removed budget from the Materials and Supplies category in the (Information
Information Technology Division by transferring the amount from the Technology)
Contracts and Services category. There is no net fiscal impact for this $ (11,500) $ 11,500
proposed adjustment.
Building Inspection activity is projected to be higher than anticipated for Development $ 100,000 $ 100,000 $ -
the year. The fees taken in for the Building Inspections are a pass- Services
through and are in-turn used to pay for the performance of the Building (Building and Code
Inspections themselves. Originally,it was anticipated that the Enforcement)
inspections would total$1,800,000 for the year. It is anticipated that
the activity will be closer to$1,900,000 for the year. This request is a
change to both the revenue and the expenditure budgets and will result
in a net zero fiscal impact to the General Fund.
Total General Fund(101) $ 750,000 $ 100,000 $ 650,000
CSD Capital Replacement Fund(512)
Close Coast Boulevard Pump Station project(CC14B)and return $ (141,130) $ 141,130
remaining budget and funding to the Cardiff Sanitary Division Capital
Replacement Fund(512). The project was completed in December
2017. The City Council authorized the filing of the Notice of
Completion on January 24 2018.
Total CSD Capital Replacement Fund(512) $ - $ 141,130
Total All Funds $ 750,000 $ (41,130) $ 791,130
2019-06-19 Item #080 11 of 15
ATTACHMENT 3
FY 2018-19 Proposed Fund Transfer Amendments-Third Quarter
Transfer In Transfer Out
Increase Increase
Description Department Decrease Decrease
General Fund(101)
The FY 2018-19 operating budget assumed a transfer of$8 million in Finance $ (8,000,000)
loan proceeds to fund capital projects that did not occur due to
adjustments in project schedules that delayed project expenditures.
Staff is proposing reducing the budget to reflect actual receipts.
Total Transfers $ (8,000,000) $ -
2019-06-19 Item #080 12 of 15
City of Encinitas ATTACHMENT 4
Summary of Budgetary Fund Balance
FY 2018-2019
FY 2018-19 Council Action
Increase
(Decrease)to Available Fund
Description Meeting Date Resolution# Fund Balance Balance
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. 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 4/17/19 2019-26 (33,000) 10,038,202
19. Mid-year budget amendments 4/24/19 2019-29 (156,242) 9,881,960
20. Third quarter budget amendments(pending) 6119119 2019-55 7,350,000 2,531,960
Projected Available Fund Balance 6/30/2019 (9,802,253) 2,531,960
2019-06-19 Item #080 13 of 15
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) YTD
YT D
REVENUE
TAX REVENUE
1 PROPERTY TAXES $ 46,061,136 $ $ 46,061,136 $ 27,197,136 $ (18,864,000) 59.0%
2 DOCUMENTARY TRANSFER TAXES 519,777 519,777 368,426 (151,351) 70.9%
3 SALES TAXES 13,469,197 13,469,197 8,644,049 (4,825,148) 64.2%
4 TRANSIENT OCCUPANCY TAX 1,862,660 1,862,660 1,554,591 (308,069) 83.5%
5 FRANCHISE FEES 2,300,275 2,300,275 1,147,534 (1,152,741) 49.9%
6 TAX REVENUE TOTAL 64,213,045 64,213,045 38,911,738 (25,301,307) 60.6%
OTHER REVENUE
7 LICENSES AND PERMITS 267,200 267,200 213,592 (53,608) 79.9%
8 INTERGOVERNMENTAL REVENUE 616,547 616,547 400,915 (215,632) 65.0%
9 CHARGES FOR SERVICES 7,189,819 15,025 7,204,844 5,798,748 (1,406,096) 80.5%
10 FINES AND PENALTIES 746,653 - 746,653 547,437 (199,216) 73.3%
11 USE OF MONEY 840,268 1,600 841,868 1,165,879 324,011 138.5%
12 OTHER REVENUE 532,560 562,375 1,094,935 531,596 (563,339) 48.6%
13 OTHER REVENUE TOTAL 10,193,047 579,000 10,772,047 8,658,167 (2,113,880) 80.4%
14 REVENUE TOTAL 74,406,092 579,000 74,985,092 47,569,905 (27,415,188) 63.4%
EXPENDITURES
GENERAL GOVERNMENT
15 CITYCOUNCIL-ADMINISTRATION 477,401 - 477,401 288,416 (188,985) 60.4%
16 CITY COUNCIL-CITY ATTORNEY 406,500 10,000 416,500 255,536 (160,964) 61.4%
17 CITYMANAGER-ADMINISTRATION 1,074,346 5,000 1,079,346 648,396 (430,950) 60.1%
18 CITY MANAGER- ECONOMIC DEV 108,500 - 108,500 56,811 (51,689) 52.4%
19 CITY MANAGER- ENVIRONMENTAL SVC 154,082 - 154,082 102,671 (51,411) 66.6%
20 CITY MANAGER-HUMAN RESOURCES 842,731 14,500 857,231 570,676 (286,555) 66.6%
21 CITY MANAGER-IT OPERATIONS 1,236,574 26,254 1,262,828 740,469 (522,359) 58.6%
22 CITY MANAGER-IT APPLICATIONS 1,255,258 (41,378) 1,213,880 914,509 (299,371) 75.3%
23 CITYCLERK-ADMINISTRATION 429,868 429,868 305,438 (124,430) 71.1%
24 CITYCLERK-ELECTIONS 58,100 - 58,100 42,180 (15,920) 72.6%
25 FINANCE-ADMINISTRATION 1,814,427 66,095 1,880,522 1,315,431 (565,091) 70.0%
26 GENERAL GOVERNMENT TOTAL 7,857,787 80,471 7,938,258 5,240,531 (2,697,727) 66.0%
TENT SERVICES
27 DEV SVC-DIRECTOR 342,467 - 342,467 248,563 (93,904) 72.6%
28 DEV SVC-PLAN-ADMIN SVCS 412,477 - 412,477 289,016 (123,461) 70.1%
29 DEV SVC-PLAN-LAND DEVELOPMENT 2,446,712 71,430 2,518,142 1,716,271 (801,871) 68.2%
30 DEV SVC-PLAN-REGULATORY PERMIT 149,388 - 149,388 94,643 (54,745) 63.4%
31 DEV SVC-PLAN-APPLICANT DEPOSIT 10,000 10,000 2,475 (7,525) 24.8%
32 DEV SVC-PLAN-ADV PLANNING-HSG 586,217 586,217 406,286 (179,931) 69.3%
33 DEV SVC-PLAN-BUILDING&CODE 2,470,830 (109,700) 2,361,130 1,578,254 (782,876) 66.8%
34 DEV SVC-PLAN-PARKING CITATION 113,500 - 113,500 47,281 (66,219) 41.7%
35 DVC SVC-ENG-CITY ENGINEER 1,083,809 149,279 1,233,088 663,439 (569,649) 53.8%
36 DEV SVC-ENG-TRAFFIC ENGINEERNG 701,925 - 701,925 418,478 (283,447) 59.6%
37 DEV SVC-ENG-STORMWATER FROG 777,581 - 777,581 434,540 (343,041) 55.9%
38 DEV SVC-ENG-INSPECTIONS 891,245 375,247 1,266,492 732,343 (534,149) 57.8%
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 6,631,981 (3,857,765) 63.2%
2019-06-19 Item #080 14 of 15
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) YTD
YT D
PUBLIC SAFETY
41 PUBLIC SAFETY-LAW ENFORCEMENT 15,167,052 15,167,052 9,967,892 (5,199,160) 65.7%
42 PUBLIC SAFETY-FIREADMIN 544,110 - 544,110 385,856 (158,254) 70.9%
43 PUBLIC SAFETY-FIRE OPERATIONS 13,046,149 1,053,010 14,099,159 10,299,779 (3,799,380) 73.1%
44 PUBLIC SAFETY-LOSS PREVENTION 650,261 9,000 659,261 468,451 (190,810) 71.1%
45 PUBLIC SAFETY-DISASTER PREP 165,421 - 165,421 138,704 (26,717) 83.8%
46 PUBLIC SAFETY-MARINE SAFETY 1,246,557 47,748 1,294,305 921,467 (372,838) 71.2%
47 PUBLIC SAFETY-JRLIFEGUARDS 237,025 9,617 246,642 134,970 (111,672) 54.7%
48 PUBLIC SAFETY TOTAL 31,056,575 1,119,375 32,175,950 22,317,119 (9,858,831) 69.4%
PUBLIC WORKS
49 PUBLICWORKS-ADMINISTRATION 310,054 111,563 421,617 275,026 (146,591) 65.2%
50 PUBLIC WORKS-STREET MAINT 2,959,908 107,413 3,067,321 1,767,773 (1,299,548) 57.6%
51 PUBLIC WORKS-FAC MAINT CVC CTR 427,514 - 427,514 321,489 (106,025) 75.2%
52 PUBLIC WORKS-FAC MAINT FIRE ST 296,912 920 297,832 191,519 (106,313) 64.3%
53 PUBLIC WORKS-FAC MAINT PW YRD 234,429 (44,699) 189,730 135,503 (54,227) 71.4%
54 PUBLIC WORKS-FAC MAINT LIBRARY 353,028 (44,699) 308,329 237,825 (70,504) 77.1%
55 PUBLIC WORKS-STORM WATER MAINT 686,147 117,454 803,601 568,333 (235,268) 70.7%
56 PUBLIC WORKS-STORM WATER FLOOD 157,519 - 157,519 58,074 (99,445)
57 PUBLIC WORKS TOTAL 5,425,511 247,952 5,673,463 3,555,542 (2,117,921) 62.7%
PARKS,RECREATION&CULTURAL ARTS
57 PARKSREC-ADMINISTRATION 1,122,510 - 1,122,510 819,255 (303,255) 73.0%
58 PARKS REC-PARK MAINTENANCE 2,378,273 9,000 2,387,273 1,382,206 (1,005,067) 57.9%
59 PARKS REC-BEACH MAINTENANCE 581,847 - 581,847 287,556 (294,291) 49.4%
60 PARKS REC-TRAIL MAINTENANCE 179,615 37,800 217,415 87,630 (129,785) 40.3%
61 PARKS REC-RECREATION PROGRAMS 535,713 - 535,713 383,975 (151,738) 71.7%
62 PARKS REC-COMM CENTER OPER 959,409 5,905 965,314 566,451 (398,863) 58.7%
63 PARKS REC-COMM CENTER PROGRAMS 388,823 - 388,823 197,594 (191,229) 50.8%
64 PARKS REC-COMM CENTER RENTALS 95,775 95,775 70,305 (25,470) 73.4%
65 PARKSREC-SENIOR CENTER 439,378 (5,905) 433,473 299,792 (133,681) 69.2%
66 PARKS REC-REC FACILITY PROGRAMS 601,332 8,000 609,332 439,574 (169,758) 72.1%
67 PARKSREC-CULTURALARTS 268,238 64,600 332,838 163,823 (169,015) 49.2%
68 PARKS,REC&CULTURAL ARTS TOTAL 7,550,913 119,400 7,670,313 4,698,160 (2,972,153) 61.3%
NON-DEPARTMENTAL
69 NON DEPT-CENTRAL PURCHASES 123,914 - 123,914 60,530 (63,384) 48.8%
70 NON DEPT-SHARED EXPENSES 4,000,155 4,000,155 4,286,140 285,985 107.1%
71 NON-DEPARTMENTAL TOTAL 4,124,069 - 4,124,069 4,346,670 222,601 105.4%
72 EXPENDITURES TOTAL 66,018,346 2,053,454 68,071,800 46,790,004 (21,281,796) 68.7%
73 EXCESS OF REVENUE OVER EXPENDITURES 8,387,746 (1,474,454) 6,913,292 779,901 (6,133,391) 11.3%
TRANSFERS
74 TRANSFERS IN 9,214,191 87,084 9,301,275 910,643 (8,390,632) 9.8%
75 TRANSFERS OUT (16,576,431) (720,500) (17,296,931) (16,520,547) 776,384 95.5%
78 TRANSFER TOTAL (7,362,240) (633,416) (7,995,656) (15,609,903) (7,614,248) 195.2%
79 NET INCREASE(DECREASE)TO FUND BALANCE $ 1,025,506 $ (2,107,870) $ (1,082,364) $ (14,830,002) $ (13,747,638) 1370.1%
2019-06-19 Item #080 15 of 15