2020-01-22 Item 08D Report on the Financial Results for FY 2018-19 w.--
AGENDA REPORT
Cit y Council
MEETING DATE: January 22, 2020
PREPARED BY: Tom Gallup, Finance DEPT. DIRECTOR: Teresa S. McBroome
Manager
Contributions from All
Departments
DEPARTMENT: Finance CITY MANAGER: Karen P. Brust
SUBJECT:
Report on the Financial Results for Fiscal Year 2018-19.
RECOMMENDED ACTION:
Staff recommends that City Council take the following actions:
1. Approve and adopt the actual ending fund balances for FY 2018-19 as the beginning fund
balances for FY 2019-20 (Attachment 1, Column 8).
2. Approve the revised Schedule A, "Revised Budget Summary FY 2019-20," presented in
Attachment 4.
3. Receive the Capital Improvement Program End of Year Status Report(Attachment 5).
4. Adopt Resolution 2020-06 authorizing a:
a. Lump sum payment to CalPERS to reduce the City of Encinitas unfunded pension
liability in the amount of$500,000; and
b. Fund balance transfer in the amount of $410,000 from the Open Space Acquisition
Fees Fund (Fund 235) to the Opportunity Fund (Fund 119), formerly the Special
Projects Fund.
STRATEGIC PLAN:
This item falls within the Financially Sound Decision-Making operating principle of the Strategic
Plan by achieving long-term fiscal sustainability.
FISCAL CONSIDERATIONS:
General Fund — Fiscal Year 2018-19 ending fund balance in the General Fund totaled
$24,422,331. After deducting $267,211 of fund balance that is non spendable, restricted, or
assigned for other purposes, the unassigned fund balance is $24,155,120.
2020-01-22 Item #08D Page 1 of 56
Per City Council policy, $13,999,980 from the unassigned fund balance is reserved for
contingencies (20 percent of FY 2019-20 approved operating expenditures) and $1,545,909 is
reserved for budget stabilization (two percent of FY 2019-20 projected revenues).
The remaining unassigned fund balance of $8,609,231 is available for City Council
appropriation for future capital projects or one-time expenditures as identified by City Council.
General Fund Revenues — For budgeting purposes, the City's revenue projections have
historically been conservative. Actual revenue in FY 2018-19 (excluding transfers in) exceeded
projections by $3,297,466 and can be attributed to increased property and documentary transfer
tax receipts from higher value assessments, higher than anticipated transfers of ownership and
a lower than expected delinquency rate; greater than anticipated revenue from sales and
transient occupancy tax; and higher than expected investment returns. Table 1 below
compares revenue projections to actual revenue received, by type of revenue:
Table 1
FY 2018-19 FY 2018-19 FY 2018-19
FY 2017-18 Amended FY 2018-19 $ %
Description Actual Budget Actual Variance Variance
Property Tax $44,682,773 $46,711,136 $47,406,620 $695,484 1.5%
Documentary Transfer Tax 655,091 519,777 742,483 222,706 42.8%
Sales Tax 13,252,053 13,469,197 13,694,647 225,450 1.7%
Transient Occupancy Tax 2,036,193 1,862,660 2,220,617 357,957 19.2%
Franchise Tax 2,201,388 2,300,275 2,199,194 (101,081) -4.4%
Licenses, Fees and Permits 239,799 267,200 286,224 19,024 7.1%
Intergovernmental Revenue 795,578 642,293 663,028 20,735 3.2%
Charges for Services 7,280,374 7,364,354 7,383,043 18,689 0.3%
Fines and Penalties 704,216 746,653 794,237 47,584 6.4%
Use of Money and Property 807,881 841,868 2,582,812 1,740,944 206.8%
Other Revenue 1,192,914 1,164,530 1,214,504 49,974 4.3%
Total $73,848,260 $75,889,943 $79,187,409 $3,297,466 4.3%
2020-01-22 Item #08D Page 2 of 56
General Fund Expenditures — Operating expenditures for the fiscal year (excluding transfers
out) were $3,808,547 or 5.5 percent under budget primarily due to savings in personnel costs
resulting from vacancies across City departments and savings in the contracts and services
category. Table 2 compares the expenditure budget to actual expenditures for the fiscal year by
category:
Table 2
FY 2018-19 FY 2018-19 FY 2018-19 FY 2018-19 FY 2018-19
FY 2017-18 Adopted Amended FY 2018-19 $ % %
Description Actual Budget Budget Actual Variance YTD Variance
Personnel $31,198,940 $33,939,257 $35,407,720 $33,369,096 $ (2,038,624) 94.2% -5.8%
Materials& Supplies 1,308,393 1,400,957 1,534,549 1,341,758 $ (192,791) 87.4% -12.6%
Contracts& Services 27,712,377 30,065,124 31,304,252 29,872,852 $ (1,431,400) 95.4% -4.6%
Internal Cost Allocation 405,147 421,753 421,753 332,014 $ (89,739) 78.7% -21.3%
Capital Outlay 237,264 64,230 189,130 133,137 $ (55,993) 70.4% -29.6%
Debt/Finance 127,025 127,025 127,025 127,025 $ 100.0% 0.0%
Expenditures Total $60,989,147 $66,018,346 $68,984,429 $66,176,882 ($3,808,647) 94.6% -5.5%
Actual expenditures by department compared with the operating budget are identified in Table 3
below.
Table 3
FY 2018-19 FY 2018-19 FY 2018-19
FY 2017-18 Amended FY 2018-19 $ %
Description Actual Budget Actual Variance Variance
General Government $7,288,197 $8,116,168 $7,619,791 ($496,377) -6.1%
Development Services (Z) 8,909,036 9,810,826 8,954,777 ($856,049) -8.7%
Law Enforcement 14,243,939 15,167,052 15,032,771 ($134,281) -0.9%
Fire & Marine Safety 15,192,068 17,078,493 16,290,661 ($787,832) -4.6%
Public Works (Z) 4,594,666 6,478,238 5,980,579 ($497,659) -7.7%
Parks, Recreation & Cultural Art! 6,781,529 7,709,583 7,053,359 ($656,224) -8.5%
Non-Departmental 3,979,712 4,624,069 4,243,944 ($380,125) -8.2%
Total $60,989,147 $68,984,429 $65,175,882 ($3,808,547) -5.5%
(1) General Government includes divisions within the City Council, City Manager,City Clerk and Finance Departments.
(2) The Stormwater Program and Environmental Commission divisions were reassigned to Public Works on November 28,
2018.
Explanations for the variances within each revenue category and for expenditures by
department or division can be found in Attachment 2a.
All Other City Funds - Any significant variances in other City funds, such as Infrastructure
Funds, Grant Funds, Development Impact Fee Funds and Lighting and Landscape Funds are
discussed in Attachment 3a.
Capital Improvement Program Status Update — Project-to-date expenditures for active projects
totaled $67,254,574. There were 127 active projects in FY 2018-19 and 21 were completed.
Detailed information for each project is provided in Attachment 5.
2020-01-22 Item #08D Page 3 of 56
BACKGROUND:
Each year, following the close of the City's financial books, the Finance Department reports the
final year-end results to the City Council. The following report presents the actual revenues,
expenditures, inter-fund transfers and ending fund balances for all City funds.
ANALYSIS:
The final FY 2018-19 available ending fund balance for the General Fund was$24,422,331,
which is $7,693,729 greater than the projected ending fund balance of $16,728,602
(Attachment 1, General Fund, Column 10). The FY 2018-19 unassigned fund balance of
$24,422,331 is $2,871,127 less than the FY 2017-18 unassigned fund balance of $27,293,458.
Table 4 delineates the source of funding being returned to the General Fund balance.
Table 4
Total General Fund Budget Variance Summary
Revenues exceeding projections $3,297,466
Expenditure savings 3,808,547
Transfers (net decrease to General Fund balance) 320,502
Subtotal 7,426,515
Less unrealized investment gains recorded at fair market value (not considered cash) (895,444)
Returned to General Fund Balance: $ 6,531,071
Overall, General Fund revenues were 3.2 percent higher than projected and General Fund
expenditures were 5.5 percent below budget. Transfers of funds into the General Fund were
$285,795 more than projected, while transfers of funds out of the General Fund were $34,707
less than projected, for a net increase of $320,502. Unrealized investment gains are recorded
at fair market value but are not considered cash in determining fund balance. The variances
described above are discussed in detail in Attachment 2a.
The final unassigned fund balances for all City Funds were above projections by $10.2 million
(Attachment 1, "TOTAL ALL FUNDS", Column 10).
City Council previously gave direction to staff to identify a funding option for the acquisition of
open space. Fund balance transfers of $500,000 were made from the General Fund carryover
in both FY 2016-17 and FY 2017-18 to the Open Space Acquisition Fees Fund (Fund 235), for a
total of$1 million. $590,000 was transferred out of the Open Space Acquisition Fees Fund to fund
the Circulation Element project in FY 2018-19.
On June 22, 2019, as part of its final review of the FY 2019-20 and FY 2020-21 operating
budget, Council directed staff to establish an Opportunity Fund. Staff is proposing a fund
balance transfer in the amount of $410,000 from Open Space Acquisition Fees Fund 235 to the
Opportunity Fund 119 (formerly Special Projects Fund) for the remaining balance of unrestricted
funds for housing, land and open space acquisition.
On November 14, 2014, as part of the FY 2013-14 year-end report, Council directed staff to
bring back consideration of using year end carryover funds to make a payment towards the
City's unfunded pension liability. The amount used in prior years was 5 percent of the year end
2020-01-22 Item #08D Page 4 of 56
carryover. Beginning in FY 2016-17, Council directed staff to commit an additional payment of
$500,000.
Table 5 shows the history of lump sum payments towards unfunded pension liabilities along with
the amount proposed to be allocated from the FY 2018-19 General Fund carryover.
Table 5
Lump Sum Payments To Reduce Unfunded Pension Liabilities
Actual Actual Actual Actual Actual Actual
Description FY 2013-14 FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 Total
General Fund Carryover $ 5,221,590 $ 6,839,114 $ 4,408,679 $ 4,617,732 $ 4,369,893 $6,531,075 $ 31,988,083
Less Fund Balance Committed to - - - 2,090,000 - 2,090,000
Capital Projects in Six-Year Plan
Balance 5,221,590 6,839,114 4,408,679 2,527,732 4,369,893 6,531,075 29,898,083
Additional payment to reduce $ 262,000 $ 341,956 $ 220,434 $ 500,000 $ 500,000 $ 500,000 $ 2,324,390
unfunded pension liability
The appropriation of $500,000 would reduce the unassigned General Fund available fund
balance to a net total of $8,109,231. Table 6 provides a summary of reserve requirements and
proposed adjustments to the FY 2018-19 ending fund balance for the General Fund.
Table 6
General Fund- Fund Balance Reserve and Adjustment Summary
FY 2018-19 End of Year Fund Balance $24,422,331
Non spendable or Restricted Fund Balance (267,211)
Subtotal 24,155,120
Contingency Reserve (20%of Operating Expenditures) (13,999,980)
Budget Stabilization Reserve (2%of Revenues) (1,545,909)
Remaining Unassigned Fund Balance $ 8,609,231
Payment to Reduce Unfunded Pension Liability (500,000)
General Fund- FY 2019-20 Available Fund Balance $ 8,109,231
Proposed Resolution 2020-06 authorizing a lump sum payment in the amount of $500,000 to
CalPERS to reduce the City of Encinitas unfunded pension liability and a fund balance transfer of
$490,000 from the Open Space Acquisition Fund (Fund 235) to the Opportunity Fund (Fund 119)
is included as 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. This item does not relate to the
City's Climate Action Plan.
2020-01-22 Item #08D Page 5 of 56
ATTACHMENTS:
1. FY 2018-19 Final Actual and Available Fund Balance Summary
Presents final actual unassigned fund balances (Column 8). These are compared to
previously projected fund balances (Column 9) with the differences shown in Column 10.
2. FY 2018-19 Detail of General Fund Revenues, Expenditures and Transfers (Schedule
C)
Presents a summary of General Fund Revenues, Expenditures and Transfers for FY
2018-19 showing the original budget, final budget (with all off-cycle modifications), and
actual amounts by category (revenues) and by department and division (expenditures).
Significant variances are discussed in Attachment 2a.
2a. Explanation of Variances between Budgeted & Actual Fund Balance- General
Fund
Presents explanations of variances between budget and actual revenue, expenditure
and transfers as shown in Column 6 of Attachment 2.
3. FY 2018-19 Comparison of Budget vs. Actuals: Operating Revenues and
Expenditures —All City Funds
Presents a summary of budget versus actual for operating revenues and expenditures of
all City funds.
3a. Explanation of Variances between Budgeted & Actual Fund Balances- Other City
Funds
Presents explanations of variances between budget and actual operating revenue and
expenditures as shown in Column 12 of Attachment 3.
4. FY 2019-20 Revised Budget Summary (Schedule A)
Presents the adjusted budget summary for the current fiscal year with actual beginning
fund balances and Council approved revenue projections, operating and capital
expenditures and interfund transfers.
5. FY 2018-19 Capital Improvement Program End of Year Status Report
6. Resolution 2020-06 authorizing a lump sum payment in the amount of $500,000 to
CalPERS to reduce the City of Encinitas unfunded pension liability and a fund balance
transfer of $490,000 from the Open Space Acquisition Fund (Fund 235) to the
Opportunity Fund (Fund 119).
2020-01-22 Item #08D Page 6 of 56
FY 2018-19: Final Actual and Available Fund Balances Summary ATTACHMENT 1
(Column 1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
Fund Balance Detail
Restricted,Committed or
Total Assigned Available Actual Projected Variance
Fund Capital/Work Budget Contingency Available Available Over/(Under)
Balance Projects Other Stabilization (Operating) Fund Balance Fund Balance Projection
Fund 6/30/2019 Reserve Reserves Reserve Reserve Unassigned 6/30/2019 6/30/2019
FUND NAME No (Sum col 3-7) (5+6+7) (8-9)
GENERALFUND
General Fund 101 24,422,334 267,210 1,545,909 13,999,980 8,609,235 24,155,124 28,318,964 (4,163,840)
INFRASTRUCTURE FUNDS
State Gasoline Taxes 201 (287,031) (287,031) (287,031) (458,369) 171,338
State Capital Grants 203 (3,812,920) (3,812,920) - -
TransNet Program 211 (5,016,467) (5,016,467) - - 83,000 (83,000)
Coastal Zone Management Fund 212 1,105,029 1,105,029 1,105,029 895,022 210,007
Federal Capital Grants 223 6,321,717 6,321,717
TOTAL INFRASTRUCTURE FUNDS (14,333,106) (15,151,104) 817,998 817,998 519,653 298,345
GRANTFUNDS -
State Law Enforcement Grant 202 - - - - -
Government Education Access 213 172,886 172,886 172,886 189,962 (17,076)
Solid Waste,Recycling&HHW 214 881,829 881,829 881,829 970,015 (88,186)
Senior Nutrition Grant 221 - - - 984 (984)
Comm Devel Block Grant(CDBG) 222 (266,936) (266,936) 90 (90)
Home Entitlement Program 227 - - - -
Federal Law Enforcement Grant 228 -
Restricted Donations/Contributions 229 124,939 124,939 124,939 190,310 (65,371)
CSA1 7 Fire Operations 230 252,214 252,214 252,214 220,039 32,175
TOTAL GRANT FUNDS 1,164,932 (266,936) 1,431,868 1,431,868 1,571,400 (139,532)
DEVELOPMENT IMPACT FUNDS -
Park Development Fees 231 677,753 677,753 677,753 571,254 106,499
Parkland Acquisition Fees 232 627,566 627,566 627,566 466,376 161,190
Traffic Mitigation Fees 233 620,609 620,609 620,609 (797,646) 1,418,255
Regional Traffic Mitigation Fee(RTCIP) 234 597,150 597,150 597,150 555,613 41,537
Open Space Acquisition Fees 235 1,198,639 1,198,639 1,198,639 659,477 539,162
Recreational Trails Fees 236 10,188 10,188 10,188 5,627 4,561
Community Facilities Fees 237 - - - - -
Fire Mitigation Fees 238 - - - - -
Flood Control Mitigation Fees 239 332,311 332,311 332,311 293,076 39,235
In Lieu Fees Curb Gutter Sidewalks 251 13,177 13,177 13,177 12,792 385
In Lieu Fees Underground Utilities 252 627,187 627,187 627,187 596,386 30,801
In Lieu Fees Affordable Housing 253 112 060 112,060 112,060 53,636 58,424
TOTAL DEVELOPMENT IMPACT FUNDS 4,816,640 4,816,640 4,816,640 2,416,591 2,400,049
MUNICIPAL IMPROVEMENT DISTRICTS -
Villanitas Road M.I.D. 291 239,766 239,766 239,766 230,694 9,072
Cerro Street M.I.D. 292 450,489 450,489 450,489 414,912 35,577
Village Park M.I.D. 293 96,269 96,269 96,269 81,734 14,535
Wiro Park M.I.D. 294 10,411 10,411 10,411 10,513 (102)
Encinitas Lighting Landscape District 295 1,429,253 1,429,253 1,429,253 815,383 613,870
Encinitas Ranch Lighting Landscape 297 1,544,495 1 544 495 1,544,495 1 454 269 90,226
TOTAL MUNICIPAL IMPROVEMENT DISTRICT FUNDS 3,770,683 3,770,683 3,770,683 3,007,505 763,178
DEBT SERVICE FUNDS -
Debt Service Fund 301 - - - -
Encinitas Public Finance Authority 302 1,157 1,157 1,157 1,677 520
TOTAL DEBT SERVICE FUNDS 1,157 1,157 1,157 1,677 (520)
CAPITAL IMPROVEMENT FUNDS -
Capital Improvements Project Fund 401 38,970,346 38,970,346 - - -
Capital Improvements Project Fund 402 7,336,634 7,336,634 - - -
Facility Capital Maintenance Fund 403 3,114,371 2 277 702 836,669 836,669 966,254 (129,585)
TOTAL CIP FUNDS 49,421,351 48,584,682 30,285,927 836,669 966,254 (129,585)
CARDIFF SANITARY DIVISION FUNDS -
Operations 511 41,654,262 39,309,573 800,000 1,544,689 - 2,344,689 1,008,237 1,336,452
Capital Replacement 512 9,333,120 - 9,333,120 9,333,120 2,198,652 7,134,468
Capital Expansion 513 1 258 269 1,258,269 1 258 269 1,259,395 1 126
TOTAL CSD FUNDS 52,245,651 39,309,573 800,000 1,544,689 10,591,389 12,936,078 4,466,284 8,469,794
ENCINITAS SANITARY DIVISION FUNDS
Operations 521 22,902,523 21,021,193 1,000,000 881,330 - 1,881,330 11797,989 83,341
Capital Replacement 522 7,903,974 4,861,669 3,042,305 3,042,305 1,065,726 1,976,579
Capital Expansion 523 2,907,877 2 907 877 2,907,877 2 602 310 305,567
TOTAL ESD FUNDS 33,714,374 4,861,669 21,021,193 1,000,000 881,330 5,950,182 7,831,512 5,466,025 2,365,487
OTHER PROPRIETARY FUNDS -
Section 8 Housing-Admin 551 - - - 11,494 (11,494)
Section 8 Housing-HAP 552 10,461 10,461 10,461 1,074 9,387
Pacific Pines Affordable Housing 561 1,814,672 368,904 1,445,768 1,445,768 1,457,937 (12,169)
TOTAL OTHER PROPRIETARY FUNDS 1,825,133 368,904 1,456,229 1,456,229 1,470,505 (14,276)
INTERNAL SERVICE FUNDS -
Self Insurance 601 5,206,564 2,652,742 2,553,822 2,553,822 3,262,774 (708,952)
Wastewater Support 611 - - - (58) 58
Fleet Maintenance 621 - - - - -
Vehicle Replacement 622 977,820 977,820 977,820 972,433 5,387
Machinery Equipment Replacement 623 1,429,212 1,429,212 1,429,212 1,070,737 358,475
Fire Apparatus Replacement 624 1,670,904 1 670 904 1!6 904 955 352 715,552
TOTAL INTERNAL SERVICE FUNDS 9,284,500 2,652,742 6,631,758 6,631,758 6,261,238 370,520
TOTAL ALL FUNDS 166,333,649 53,446,351 48,201,582 3,345,909 16,425,999 74,363,066 64,685,716 54,466,096 10,219,620
2020-01-22 Item #08D Page 7 of 56
ATTACHMENT 2
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
YTD
REVENUE
TAX REVENUE
1 PROPERTY TAXES $ 46,061,136 $ 650,000 $ 46,711,136 $ 47,406,620 $ 695,484 101.5%
2 DOCUMENTARY TRANSFER TAXES 519,777 - 519,777 742,483 222,706 142.8%
3 SALES TAXES 13,469,197 13,469,197 13,694,647 225,450 101.7%
4 TRANSIENT OCCUPANCY TAX 1,862,660 1,862,660 2,220,617 357,957 119.2%
5 FRANCHISE FEES 2,300,275 - 2,300,275 2,199,194 (101,081) 95.6%
6 TAX REVENUE TOTAL 64,213,045 650,000 64,863,045 66,263,560 1,400,515 102.2%
OTHER REVENUE
7 LICENSES AND PERMITS 267,200 - 267,200 286,224 19,024 107.1%
8 INTERGOVERNMENTAL REVENUE 616,547 25,746 642,293 663,028 20,735 103.2%
9 CHARGES FOR SERVICES 7,189,819 174,535 7,364,354 7,383,043 18,689 100.3%
10 FINES AND PENALTIES 746,653 - 746,653 794,237 47,584 106.4%
11 USE OF MONEY 840,268 1,600 841,868 2,582,812 1,740,944 306.8%
12 OTHER REVENUE 532,560 631,970 1,164,530 1,214,504 49,974 104.3%
13 OTHER REVENUE TOTAL 10,193,047 833,851 11,026,898 12,923,848 1,896,950 117.2%
14 REVENUE TOTAL 74,406,092 1,483,851 75,889,943 79,187,409 3,297,466 104.3%
EXPENDITURES
GENERAL GOVERNMENT
15 CITYCOUNCIL-ADMINISTRATION 477,401 - 477,401 426,135 (51,266) 89.3%
16 CITY COUNCIL-CITY ATTORNEY 406,500 10,000 416,500 416,493 (7) 100.0%
17 CITYMANAGER-ADMINISTRATION 1,074,346 32,283 1,106,629 941,803 (164,826) 85.1%
18 CITY MANAGER- ECONOMIC DEV 108,500 - 108,500 94,663 (13,837) 87.2%
19 CITYMANAGER- ENVIRONMENTAL SVC 154,082 - 154,082 155,717 1,635 101.1%
20 CITY MANAGER-HUMAN RESOURCES 842,731 14,500 857,231 820,232 (36,999) 95.7%
21 CITY MANAGER-IT OPERATIONS 1,236,574 26,254 1,262,828 1,135,113 (127,715) 89.9%
22 CITY MANAGER-IT APPLICATIONS 1,255,258 (41,378) 1,213,880 1,240,144 26,264 102.2%
23 CITYCLERK-ADMINISTRATION 429,868 - 429,868 410,745 (19,123) 95.6%
24 CITYCLERK-ELECTIONS 58,100 134,628 192,728 191,163 (1,565) 99.2%
25 FINANCE-ADMINISTRATION 1,814,427 82,094 1,896,521 1,787,580 (108,941) 94.3%
26 GENERAL GOVERNMENT TOTAL 7,857,787 258,381 8,116,168 7,619,789 (496,379) 93.9%
=PMENT SERVICES
27 DEV SVC-DI RECTOR 342,467 - 342,467 341,327 (1,140) 99.7%
28 DEV SVC-PLAN-ADM IN SVCS 412,477 - 412,477 397,208 (15,270) 96.3%
29 DEV SVC-PLAN-LAN D DEVELOPM ENT 2,446,712 89,430 2,536,142 2,418,866 (117,276) 95.4%
30 DEV SVC-PLAN-REGULATORY PERMIT 149,388 - 149,388 124,714 (24,674) 83.5%
31 DEV SVC-PLAN-APPLICANT DEPOSIT 10,000 - 10,000 3,425 (6,575) 34.3%
32 DEV SVC-PLAN-ADV PLAN NING-HSG 586,217 16,000 602,217 570,372 (31,845) 94.7%
33 DEV SVC-PLAN-BUI LDING&CODE 2,470,830 (9,700) 2,461,130 2,332,475 (128,655) 94.8%
34 DEV SVC-PLAN-PARKING CITATION 113,500 - 113,500 80,500 (33,000) 70.9%
35 DEV SVC-PLAN-I NSPECTIONS 891,245 357,247 1,248,492 1,126,495 (121,997) 90.2%
36 DVC SVC-ENG-CITY ENGINEER 1,083,809 149,279 1,233,088 923,238 (309,849) 74.9%
37 DEV SVC-ENG-TRAFFIC ENGINEERNG 701,925 - 701,925 636,151 (65,774) 90.6%
38 DEV SVC-ENG-STORMWATER FROG 777,581 777,581 619,475 (158,106) 79.7%
39 DEV SVC-ENG-ENVIRON MENTAL 17,340 - 17,340 581 (16,759) 3.4%
40 DEVELOPMENT SERVICES TOTAL 10,003,491 602,256 10,605,747 9,574,827 (1,030,919) 90.3%
2020-01-22 Item #08D Page 8 of 56
ATTACHMENT 2
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
YTD
PUBLIC SAFETY
41 PUBLIC SAFETY-LAW ENFORCEMENT 15,167,052 15,167,052 15,032,770 (134,282) 99.1%
42 PUBLICSAFETY-FIREADMIN 544,110 - 544,110 526,362 (17,748) 96.7%
43 PUBLIC SAFETY-FIRE OPERATIONS 13,046,149 1,122,605 14,168,754 13,438,465 (730,289) 94.8%
44 PUBLIC SAFETY-LOSS PREVENTION 650,261 9,000 659,261 645,706 (13,555) 97.9%
45 PUBLIC SAFETY-DISASTER PREP 165,421 - 165,421 157,955 (7,466) 95.5%
46 PUBLICSAFETY-MARINE SAFETY 1,246,557 47,748 1,294,305 1,323,925 29,620 102.3%
47 PUBLICSAFETY-JRLIFEGUARDS 237,025 9,617 246,642 198,251 (48,391) 80.4%
48 PUBLIC SAFETY TOTAL 31,056,575 1,188,970 32,245,545 31,323,435 (922,110) 97.1%
PUBLIC WORKS
49 PUBLICWORKS-ADMINISTRATION 310,054 111,563 421,617 410,618 (10,999) 97.4%
50 PUBLIC WORKS-STREET MAINT 2,959,908 107,413 3,067,321 2,924,462 (142,859) 95.3%
51 PUBLIC WORKS-FAC MAINT CVC CTR 427,514 9,854 437,368 406,117 (31,251) 92.9%
52 PUBLIC WORKS-FAC MAINT FIRE ST 296,912 920 297,832 285,323 (12,510) 95.8%
53 PUBLIC WORKS-FAC MAINT PW YRD 234,429 (44,699) 189,730 175,495 (14,235) 92.5%
54 PUBLIC WORKS-FAC MAINT LIBRARY 353,028 (44,699) 308,329 312,924 4,595 101.5%
55 PUBLIC WORKS-STORM WATER MAINT 686,147 117,454 803,601 743,507 (60,094) 92.5%
56 PUBLIC WORKS-STORM WATER FLOOD 157,519 - 157,519 102,077 (55,442)
57 PUBLIC WORKS TOTAL 5,425,511 257,806 5,683,317 5,360,523 (322,794) 94.3%
PARKS,RECREATION&CULTURAL ARTS
57 PARKSREC-ADMINISTRATION 1,122,510 - 1,122,510 1,106,883 (15,627) 98.6%
58 PARKS REC-PARK MAINTENANCE 2,378,273 9,000 2,387,273 2,188,487 (198,786) 91.7%
59 PARKS REC-BEACH MAINTENANCE 581,847 - 581,847 518,274 (63,573) 89.1%
60 PARKSREC-TRAIL MAINTENANCE 179,615 37,800 217,415 204,719 (12,696) 94.2%
61 PARKS REC-RECREATION PROGRAMS 535,713 - 535,713 507,876 (27,837) 94.8%
62 PARKSREC-COMMCENTEROPER 959,409 5,905 965,314 834,773 (130,540) 86.5%
63 PARKS REC-COMM CENTER PROGRAMS 388,823 - 388,823 289,693 (99,130) 74.5%
64 PARKS REC-COMM CENTER RENTALS 95,775 95,775 95,214 (561) 99.4%
65 PARKSREC-SENIOR CENTER 439,378 (5,905) 433,473 429,022 (4,450) 99.0%
66 PARKS REC-REC FACILITY PROGRAMS 601,332 47,270 648,602 627,683 (20,919) 96.8%
67 PARKS REC-CULTURAL ARTS 268,238 64,600 332,838 250,727 (82,111) 75.3%
68 PARKS,REC&CULTURAL ARTS TOTAL 7,550,913 158,670 7,709,583 7,053,351 (656,232) 91.5%
NON-DEPARTMENTAL
69 NON DEPT-CENTRAL PURCHASES 123,914 - 123,914 102,274 (21,640) 82.5%
70 NON DEPT-SHARED EXPENSES 4,000,155 500,000 4,500,155 4,141,676 (358,479) 92.0%
71 NON-DEPARTMENTAL TOTAL 4,124,069 500,000 4,624,069 4,243,950 (380,119) 91.8%
72 EXPENDITURES TOTAL 66,018,346 2,966,083 68,984,429 65,175,876 (3,808,553) 94.5%
73 EXCESS OF REVENUE OVER EXPENDITURES 8,387,746 (1,482,232) 6,905,514 14,011,532 7,106,018 202.9%
TRANSFERS
74 TRANSFERS IN 9,214,191 (7,912,916) 1,301,275 1,587,071 285,796 122.0%
75 TRANSFERS OUT (16,576,431) (1,928,000) (18,504,431) (18,469,724) 34,707 99.8%
78 TRANSFER TOTAL (7,362,240) (9,840,916) (17,203,156) (16,882,652) 320,503 98.1%
79 NET INCREASE(DECREASE)TO FUND BALANCE $ 1,025,506 $ (11,323,148) $ (10,297,642) $ (2,871,120) $ 7,426,522 27.9%
2020-01-22 Item #08D Page 9 of 56
ATTACHMENT 2a
Page 1 of 11
GENERAL FUND REVENUES
Summary of Variance from Budget
Tax Revenue
Description Budget Actual Over/(Under)
Property Taxes $46,711,136 $47,406,620 $695,484
Attachment 2,line 1
Property tax is the City's largest revenue source providing approximately 61% of the total
General Fund revenue. Current secured property taxes, along with other property tax
categories, exceeded revenue projections by approximately $700,000. Total property tax
revenue collected in FY 2018-19 was $2.7 million more (6.1% higher)than the prior fiscal
year.
Continued growth in assessed values from transfers of ownership, a low delinquency rate and
the full 2% inflation adjustment applied to assessed valuation under Proposition 13
contributed to the increase in property tax revenue. The median sale price of a single family
home in Encinitas from January through July 2018 was $1,144,250, up from $932,500 during
the same period the previous year. The City of Encinitas experienced a net taxable value
increase of 6.5% for the FY 2018-19 tax roll, which was more than the increase experienced
countywide at 6.0%.
Description Budget Actual Over/(Under)
Documentary Transfer Taxes $519,777 $742,483 $222,706
Attachment 2,line 2
Documentary transfer tax is an excise tax imposed on the transfer of interest in real property.
The County of San Diego levies the tax at a rate of 55 cents per$500 of property value. The
City receives one-half of the County rate (i.e. up to 27.5 cents per$500 of property value).
The favorable variance is related to the number of homes sold during the fiscal year and the
value of those properties sold. Revenue from this category exceeded the budget due to
higher than anticipated transfers of ownership occurring during the fourth quarter, which
accounted for 50% of the actual received.
Description Budget Actual Over/(Under)
Sales Taxes $13,469,197 $13,694,647 $225,450
Attachment 2,line 3
Sales tax is imposed on the sale of goods and is calculated as a percentage of the purchase
price and collected by the seller. The City receives 1% of the total 7.75% sales tax rate for
sales that occur within the City's jurisdiction. Sales tax is the City's second largest revenue
source (providing 18% of General Fund revenue). The City has a diversified retail sales tax
base and is not heavily dependent on any one business or industry.
Actual revenue received for sales tax exceeded projections by $225,450 (1.7% higher).
Receipts from sales in the Building and Construction, Fuel and Service Stations, and
Restaurants and Hotels categories were higher than the prior fiscal year. Total sales tax
revenue received in FY 2018-19 was $442,594 more, or 3.4% higher, than the amount
received in FY 2017-18.
2020-01-22 Item #08D Page 10 of 56
ATTACHMENT 2a
Page 2 of 11
Description Budget Actual Over/(Under)
Transient Occupancy Tax $1,862,660 $2,220,617 $357,957
Attachment 2,line 4
Transient Occupancy Tax (TOT) is a tax imposed on persons staying 30 days or less in a
lodging establishment. The City's TOT rate is 10% of the room charge and is collected by
hoteliers and rental owners and paid to the City. In FY 2008-09, Encinitas voters approved a
measure to extend the TOT to short-term vacation rentals (STVR). Eighty percent of the
TOT collected is deposited to the General Fund and 20% is transferred to the Coastal Zone
Management Fund (212) for sand replenishment.
TOT revenue for hotels within the City exceeded projections by $28,766 (1.8% higher), while
STVR revenue exceeded projections by $418,589 (58.3% higher). The increase in revenue
from both hotels and STVRs can be attributed to higher occupancy rates. Total TOT
revenue received in FY 2018-19 was $184,424 more (9.1% higher)than revenue received in
FY 2017-18.
Due to higher than anticipated revenues, the transfer made from the General Fund to the
Coastal Zone Management Fund was $89,398 greater than budgeted.
Description Budget Actual Over/(Under)
Franchise Fees $2,300,275 $2,199,194 ($101,081)
Attachment 2,line 5
Franchise fee revenue is generated from public utility sources, trash collection franchises and
telecommunication franchises conducting business within the city limits. Overall, revenue
collected from franchise fees fell 4.4% below projections for FY 2018-19.
Revenue collected from AT&T was $101,319 lower than anticipated, because the estimated
overall number of customer paid services did not meet projections.
Revenue collected from SDG&E and SoCal Gas was $14,070 (1.7%) below projections. Net
electricity sales were down due to a decrease in total electric consumption, likely the result
of customers transitioning over to solar energy.
Revenue collected from Cox Communications and Spectrum (the City's two cable television
franchises) slightly exceeded projections by a total of$9,017. Higher than expected revenue
was the result of conservative revenue projections made when the two-year budget was
adopted, which anticipated the recent trend in the declining number of subscribers for
television cable providers would continue.
Franchise fee revenue collected from EDCO (the City's solid waste management and
recycling provider)was $5,292 higher than projected.
2020-01-22 Item #08D Page 11 of 56
ATTACHMENT 2a
Page 3 of 11
Other Revenues
Description Budget Actual Over/(Under)
Licenses and Permits $267,200 $286,224 $19,024
Attachment 2,line 7
Revenue collected from business operation permits, business registration, short-term
vacation rental (STVR) permits and other miscellaneous permits exceeded budget
projections by 7.1%, mostly due to a one-time payment of$18,581 from Corridor Power Inc.
for use of the city hall lower parking lot for vehicle charging stations. Revenue collected in
this category was $46,425 higher than the previous fiscal year.
Additionally, while there was a decrease in business registration renewals, staff issued a
higher number of STVR permits than expected. Staff anticipated issuing 320 new permits for
FY 2018-19 but 419 were issued.
Description Budget Actual Over/(Under)
Intergovernmental Revenue $642,293 $663,029 $20,736
Attachment 2,line 8
The City collects revenue from other public agencies under cost sharing agreements or for
services it provides. Revenue in this category exceeded budget projections primarily due to
$61,048 in revenue received from agencies participating in the Joint Technical Community
Choice Aggregate (CCA) Feasibility Study cost sharing agreement (project#WC18G)that
was budgeted last fiscal year but received in FY 2018-19. This revenue directly offsets shared
expenditures for the project incurred by the City.
Revenue the City receives from Del Mar and Solana Beach for their share of services under a
cooperative agreement for fire management services was $24,689 lower than anticipated due
to a vacant Management Analyst position for three months and expenditures for overtime
coverage for Battalion Chiefs on strike team deployments that were excluded from the cost
sharing agreement because the City was reimbursed by the state. This revenue is recorded
in the Other Revenue category.
Additionally, revenue received from the state for mandates under SB90 and grants from other
agencies was $9,203 less than anticipated. This was the result of a $3,000 grant award
received after the fiscal year closed and lower than projected reimbursements for state
mandates.
2020-01-22 Item #08D Page 12 of 56
ATTACHMENT 2a
Page 4 of 11
Description Budget Actual Over/(Under)
Charges for Services $7,364,354 $7,383,043 $18,689
Attachment 2,line 9
Revenue collected in this category (which includes development related revenues originating
from permits and inspection fees, as well as fees collected to support recreation programs)
exceeded budget projections by .3% and was $102,667 more (1.4% higher)than the actual
amount collected last fiscal year.
Engineering fees (which include grading permit processing fees, public improvement
processing fees, traffic control plan fees, parcel map processing fees, landscape and
irrigation plan check fees and encroachment permit fees)were $261,739 higher than
projected, primarily the result of conservative budgeting (since revenues from various fees are
not always consistent from year to year). Revenues from inspection fees were $163,922
higher than projected.
Building fees were $228,282 lower than projected, mostly the result of a larger than
anticipated number of Accessory Dwelling Unit (ADU) and energy efficiency permit fee waiver
credits issued during the fiscal year, totaling $178,758.
Revenue collected from recreation and art program fees and sponsorships was $163,208
lower than projected, mostly due to lower than anticipated registrations for Community
Center programs and the postponement of the anticipated new piano concert series and
pottery classes to FY 2019-20. The reduction in program and participation fee revenue is
partially offset by lower than projected program expenditures, primarily from reduced
instructor costs, totaling $61,804.
Description Budget Actual Over/(Under)
Fines and Penalties $746,653 $794,237 $47,584
Attachment 2,line 10
Fines and Penalties include vehicle code and red light violations and parking citations.
Actual revenue was 6.4% higher than projected mostly due to conservative budget estimates
for revenue collected from fines for vehicle code violations, which vary from year to year.
Description Budget Actual Over/(Under)
Use of Money and Property $841,868 $2,582,812 $1,740,944
Attachment 2,line 11
This category includes investment earnings, rental/insurance payments for the use of City
property, contributions and donations. Net investment earnings (which are budgeted
conservatively) accounted for most of the variance, exceeding projections due to a higher
portfolio amount and the change in the fair market value of investments, which accounts for
$895,444 of the variance but is not actual cash.
2020-01-22 Item #08D Page 13 of 56
ATTACHMENT 2a
Page 5 of 11
Description Budget Actual Over/(Under)
Other Revenue $1,164,530 $1,214,504 $49,974
Attachment 2,line 12
This category includes interfund revenue, booking fees, cost recovery and other
miscellaneous revenue. Revenue was higher than anticipated mostly due to a $15,767
reimbursement received for the 2017 firefighter strike team deployment and $9,764
reimbursement for a deployment to Hurricane Irma in 2017.
2020-01-22 Item #08D Page 14 of 56
ATTACHMENT 2a
Page 6 of 11
GENERAL FUND EXPENDITURES
Summary of Budget to Actual from Approved Expenditure Plans
General Government Variance %Variance
City Council -Administration, Attachment 2, line 15 $51,266 10.7% Below Budget
Expenditures in the personnel category were $24,754 under budget, primarily due to a vacancy in the
permanent Executive Assistant position during the first half of the fiscal year. Additionally, actual expenditures
for contracts and services were $25,916 less than budgeted due to lower than anticipated expenditures for
Council training and professional development, workshops, travel reimbursements and cellular and data
communication services.
City Attorney(Legal Services), Attachment 2, line 16 $7 <1% Below Budget
Expenditures for internal and outside consultant attorney fees came in on budget.
City Manager-Administration, Attachment 2, line 17 $164,826 14.9% Below Budget
The overall budget variance was primarily the result of reduced expenditures in the personnel and contracts,
and services categories. Vacancies in the Senior Management Analyst and Management Analyst positions
resulted in a positive variance of$72,877. The remaining variance was in the contracts and services category
and was due to staff vacancies that resulted in lower than anticipated expenditures for consulting and grant
writing services, reduced use of traditional advertising for community outreach, fewer workshops and lower
than anticipated expenditures on training and professional development throughout the fiscal year.
Economic Development, Attachment 2, line 18 $13,837 12.8% Below Budget
Expenditures in the contracts and services category were $8,000 lower than anticipated and $5,837 lower in
the materials and supplies category. Professional services were not required for outreach, economic
development planning sessions or community workshops this fiscal year. Subsequently, there were reduced
expenditures for supplies.
2020-01-22 Item #08D Page 15 of 56
ATTACHMENT 2a
Page 7 of 11
General Government.- continued Variance %Variance
City Manager-Environmental Services, Attachment 2, line 19 $(1,635) 1.1% Above Budget
Expenditures in the personnel category were $1,862 over budget, primarily due to the payment for
compensated time off that was accrued for staffs attendance at after-hours meetings for the Climate Action
Plan (CAP) project and CEQA portion of the Housing Element project.
Human Resources,Attachment 2, line 20 $36,999 4.3% Below Budget
Expenditures in the personnel category were$29,526 under budget due to a vacancy in the Program Assistant
position. The remaining variance is the result of lower than anticipated expenditures on materials and supply
costs for recruitments.
Information Technology—Operations,Attachment 2, line 21 $127,715 10.1% Below Budget
This division was under budget$100,023 in the personnel category due to vacant or under filled positions
during the fiscal year. The contracts and services category was under budget by$15,512,which resulted
from savings from negotiated contracts for infrastructure support and maintenance and lower than expected
expenditures on travel and training due to vacancies. Expenditures on materials and supplies was$12,179
lower than expected due to staff having to make fewer computer hardware replacements during the fiscal
year.
Information Technology—Applications,Attachment 2, line 22 $(26,264) 2.2% Above Budget
The division was over budget at year end in the personnel category by$52,769. Temporary staff was utilized
to support the IT Operations division which had open or under filled positions and additional support was
needed to assist with the Windows 10/Office 365 citywide upgrade. This was partially offset by a positive
variance of $27,790 in contracts and services, which was primarily the result of lower than anticipated
expenditures for temporary contract services and software licenses.
City Clerk-Administration,Attachment 2, line 23 $19,123 4.4% Below Budget
The majority of this variance was the result of reduced expenditures in the personnel category of$16,301 due
to lower than anticipated expenditures on salaries and benefits from a vacancy.
City Clerk-Elections, Attachment 2, line 24 $1,565 <1% Below Budget
The variance was the result of reduced expenditures for office supplies, and printing and binding.
Finance, Attachment 2, line 25 $108,942 5.7% Below Budget
Expenditures in the personnel category were $98,746 lower than anticipated due to under filled and open
Finance Analyst and Finance Technician positions during the fiscal year. A net savings of$10,194 in contracts
and services was primarily due to the payment for the new Govinvest actuarial and valuations application being
paid from the Finance Fees and Other Studies project(WC10B).
2020-01-22 Item #08D Page 16 of 56
ATTACHMENT 2a
Page 8 of 11
Development Services Variance %Variance
Development Services-Planning,Attachment 2, lines 27-35 $480,432 6.1% Below Budget
Overall, the Planning and Inspections divisions of Development Services were under budget by $141,504 in
the personnel category, mostly due to staffing vacancies in the Administrative Services, Land Development,
Regulatory Permits, and Advanced Planning - Housing divisions during the fiscal year.
The contracts and services category was $332,381 under budget across the divisions. Of this overall budget
variance,$138,130 is attributed to the Building and Code Enforcement division and$118,574 to the Inspections
division. The variance in the Building and Code Enforcement division was primarily the result of reduced
demand for the Graffiti Removal, Mediation Services, Private Property Clean Up Assistance and Habitat
Stewardship programs. Additionally, expenditures associated with geotechnical and private development
inspection services were lower than projected.
Development Services—Engineering,Attachment 2, lines 36-37$375,623 19.4% Below Budget
The personnel category for the Engineering Services and Traffic Engineering divisions of Development
Services was $278,339 under budget overall. Of this variance, $223,735 was the result of vacancies in the
Engineering Services division. The Traffic Engineering division also had vacancies during the fiscal year that
resulted in a variance of$54,603.
Contracts and services was$92,725 under budget due, in part,to lower than anticipated expenditures for grant
writing services(which were expensed directly to the projects rather than the operating budget)and consultant
services provided by Dan Burden.
The Stormwater Program and Environmental Commission Divisions (lines 37 and 38) were assigned to the
Public Works Department during the fiscal year and the year-end results are reported under that Department.
Public Safety Variance %Variance
Public Safety-Law Enforcement,Attachment 2, line 41 $134,282 <11% Below Budget
The operating budget in this division had a positive variance, which resulted from an unanticipated State
Law Enforcement Grant and towing/impound fee credits the City received, both of which covered contract
expenses.
Public Safety-Fire& Marine Safety, Attachment 2, lines 42-47 $787,828 4.6% Below Budget
The Fire and Marine Safety Services Department includes the Fire Administration, Fire Operations, Fire
Prevention, Disaster Preparedness, Marine Safety and Junior Lifeguard Program divisions. The Department
was under budget by $652,621 in the personnel category across all divisions. Of this net total, $730,289
occurred in the Fire Operations division and was the result of vacant firefighter positions during the year (for
which coverage was provided through overtime).
The contracts and services category was $36,179 under budget. The Fire Operations division was under
budget by $9,056 primarily due to lower than expected facility lease and telecommunication expenditures for
Fire Station#7 in Leucadia. Additionally,the Fire Prevention division was$17,551 under budget for travel and
training and lower than expected expenditures for permits and design fees for Fire Station 7.
The materials and supplies category finished the year $78,706 under budget. Expenditures on firefighter
uniforms, personal protective equipment and swift water rescue equipment were lower than anticipated,
resulting in $66,664 unspent on materials and supplies for the Fire Operations division at year end. The Fire
Prevention division was under budget by$7,310 in the materials and supplies category. The division ordered
new building and fire code books, however the actual purchase was not processed and the expenditure was
not made until after the end of the fiscal year.
2020-01-22 Item #08D Page 17 of 56
ATTACHMENT 2a
Page 9 of 11
Public Works Variance %Variance
Public Works, Attachment 2, lines 38-39, 58 $497,659 7.7% Below
Budget
The personnel category for the Public Works department was $220,412 under budget at year end, primarily
due to vacancies and positions filled at lower steps than budgeted in the Storm Water Program division
totaling $88,208; Street Maintenance division in the amount of$83,861: and Storm Water Maintenance in
the amount of$14,727.
Expenditures in the contracts and services category were$235,805 under budget. The majority of the variance
is in the Storm Water Program,Storm Water Flood Control,Street Maintenance,and Storm Water Maintenance
division operating budgets. The Storm Water program was $67,052 under budget, mostly due to monitoring
and reporting activities being performed by permanent staff in-house ratherthan through a contract and savings
on travel and training. The Stormwater Flood Control division was $58,143 under budget resulting from
scheduled maintenance of the La Costa Basin that did not occur because the project is awaiting approval
of an environmental permit application, as well as no major repairs required for pump stations.
The Street Maintenance division was $42,345 under budget. Appropriations for weed abatement performed
by County of San Diego probation crews remained unspent due to their limited availability. The Storm Water
Maintenance division (which is responsible for the maintenance of the City's storm drain conveyance
system) was $35,548 under budget in the contracts and services category, largely due to reduced
expenditures on the URS system and County probation crews.
Overall, the materials and supplies category was $41,393 under budget for the department, primarily the
result of the Street Maintenance division delaying cement purchases until after the installation of speed
cushions and bike lane bollards and lower than expected fuel costs for the Storm Water Maintenance
division.
Parks, Recreation and Cultural Arts Variance %Variance
Parks, Recreation and Cultural Arts Attachment 2, line 68 $656,232 8.5% Below Budget
Personnel costs across all divisions were under budget by a total of$238,303 due to full and part-time staff
vacancies in the Administrative Services, Recreation Services, Community Center Operations, Community
Center Programs and Satellite Facilities Programs divisions. Additionally, a staffing reorganization resulted
in savings in the Community Center Operations budget.
Expenditures in the contracts and services category were $363,542 under budget across all divisions. Of
this amount, expenditures in the Park Maintenance and Beach Maintenance divisions were$231,230 under
budget mostly due to delayed maintenance and reduced water consumption resulting from higher than
average rainfall.
The remaining budget variance is due, in part, to lower than anticipated expenditures for the Community
Center of$53,564 (of which $33,619 was unspent on utilities). The Cultural Arts division was also under
budget by $35,766 primarily from the postponement of the piano series and potter program, lower than
anticipated performer fees and a delay in the installation of public art concrete pedestals and lighting
systems. Lastly, the Community Center Programs and Events division had lower than anticipated
expenditures for instructors and officiating services resulting in a variance of$49,866.
The Capital Outlay category for fixed assets and equipment purchases was $42,149 under budget. The
City's share of the cost of a concert grand piano for concerts at the Community Center was less due to
higher than anticipated matching funds received.
2020-01-22 Item #08D Page 18 of 56
ATTACHMENT 2a
Page 10 of 11
Non-Departmental Variance %Variance
Central Purchases,Attachment 2, line 69 $21,640 17.5% Below Budget
The contracts and services category experienced a savings of $11,707 due to a reduction in printing
expenditures and office equipment repair and maintenance costs. A savings in the materials and supplies
category of$9,999 is the result of decreased postage costs and reduced spending on citywide office supplies,
furniture and small office equipment this fiscal year.
Shared Expenditures, Attachment 2, line 70 $358,479 8% Below Budget
This division was created to allocate costs for those activities beneficial on a citywide basis and not directly
chargeable to any one department or division, such as the General Fund's share of the Internal Cost
Allocation. The actuarial annual lump sum payment for retirement benefits was $220,173 less than
originally budgeted at the beginning of the two-year budget cycle. A portion of this variance results from
the City realizing a savings by making a single payment to CalPERS. Property tax administrative fees paid
to the County were $48,562 lower than budgeted. The internal cost allocation was $89,745 less than
budgeted due to savings in operating costs in the Fleet Maintenance program.
SUMMARY OF TRANSFERS TO AND FROM THE GENERAL FUND
(Attachment 2, lines 74 and 75)
Amended Increase/
Budget Actual (Decrease)
Transfers In to General Fund 1,301,276 1,587,071 $ 285,795
HUTA Gas Tax - Fund 201 1,125,484 1,097,342 (28,142)
Community Facilities Fee - Fund 237 45,680 43,463 (2,217)
Fire Mitigation Fee - Fund 238 43,028 76,620 33,592
Capital Projects - Funds 401/402 87,084 369,646 282,562
Transfers Out of General Fund 18,504,431 18,469,724 $ 34,707
Senior Nutrition Grant - Fund 221 (1) 46,343 55,055 (8,712)
CDBG -Admin - Fund 222 29,982 23,782 6,200
HOME -Admin - Fund 227 5,485 4,154 1,331
Community Grant - Fund 229 75,000 75,000 -
Open Space Acquisition - Fund 235 500,000 500,000 -
Wiro Park M.I.D.- Fund 294 14,000 14,000 -
Section 8 Housing -Admin - Fund 551 60,697 27,967 32,730
Pacific Pines -Admin - Fund 561 15,571 15,571 -
Self Insurance - Fund 601 1,392,229 1,392,229 -
Vehicle/Machinery/Apparatus Replacement- Funds 622-624 683,000 683,000 -
General Fund to Debt Service Funds 301-302 3,725,561 3,722,404 3,157
General Fund to Capital Improvement - Funds 401-402 10,956,563 10,956,563 -
Facilities Capital Maintenance - Fund 403 1,000,000 1,000,000 -
Net Increase / (Decrease)to General Fund Balance $ 320,502
(1)Only actual amount of subsidy needed to fund the program was transferred.
Transfers In
Overall,the net total transfers into the General Fund were$285,796 higher than anticipated.
The Highway Users Tax Account(State Gasoline Tax Fund 201)transfer to the General Fund to support street
maintenance operations slightly exceeded estimates by .3 percent. This transfer excludes the Road
2020-01-22 Item #08D Page 19 of 56
ATTACHMENT 2a
Page 11 of 11
Maintenance and Rehabilitation Account funding provided under Senate Bill 1,which is recorded separately in
Fund 201 for capital projects and is not transferred into the General Fund to support operating expenditures.
Closed or completed capital projects, reimbursements and adjustments to capital or work project budgets
accounted for the largest variance, resulting in $282,562 being returned to the General Fund in FY 2018-19.
The General Fund was reimbursed by a federal emergency grant for the Lone Jack Road Emergency Repair
project(CX17B).
Transfers Out
The Transfers Out of the General Fund category was $34,707 less than projected. The anticipated matching
shares or subsidies from the General Fund for the Community Development Block Grant (CDBG) Fund 222,
Section 8 Administration Fund 551,and Pacific Pines Administration Fund 561 were also lower than projected.
2020-01-22 Item #08D Page 20 of 56
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ATTACHMENT 3a
Page 1 of 16
Explanation of Variances Between Budgeted &Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Infrastructure Funds
Description Budget Actual Over/(Under)
Gas Tax-Fund 201 61,944
Revenues 2,462,031 2,495,834 33,803
Expenditures - - -
Transfers In -Capital 109,395 109,395 -
Transfers Out- Operating 1,125,483 1,097,342 (28,141)
Transfers Out- Capital 1,780,581 1,780,581
The City receives gas tax revenue from the State of California which is restricted to City street
maintenance operations. A portion of the revenue received is used to offset costs incurred by the
Streets Maintenance Division of Public Works. The rest of the revenue is used to fund street overlay
projects. The State Department of Finance provides cities with revenue projections. The City was
allocated slightly more revenue than anticipated.
A transfer in was made from the Capital Projects Fund 401 for funding returned from the closed FY
2016-17 Annual Street Overlay project (CS17A).
Description Budget Actual Over/(Under)
State Capital Grant-Fund 203 346,246
Revenues 1,391,780 1,738,025 346,245
Expenditures - - -
Transfers In -Capital - - -
Transfers Out- Capital 1,391,780 1,391,780
This fund reflects reimbursements received from various granting agencies for actual expenditures
incurred for eligible activities.
Resolution 2017-78 amended the budget to include $2,072,022 in grant funds for the Cardiff Living
Shoreline Project (CP16A). The City received only a portion of the actual revenues last fiscal year from
grant reimbursements for the project because expenditures had not incurred. The remaining grant
revenue was received in FY 2018-19 and revenues collected exceeded the budget.
Budget Actual Over/(Under)
TransNet Program (Prop A) - Fund 211 (997,396)
Revenues 1,779,000 781,604 (997,396)
Expenditures - - -
Transfers In -Capital - - -
Transfers Out- Capital 1,696,000 1,696,000
The revenue in this fund is based on the actual draw down requests from the City to SANDAG to cover
CIP projects as expenditures are incurred.
2020-01-22 Item #08D Page 23 of 56
ATTACHMENT 3a
Page 2 of 16
Explanation of Variances Between Budgeted &Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Infrastructure Funds (Continued)
Description Budget Actual Over/(Under)
Coastal Zone Management -Fund 212 216,006
Revenues 465,756 570,481 104,725
Expenditures 249,189 138,908 (110,281)
Transfers Out- Capital 120,000 120,000 -
This fund was established in 1998 when the Transient Occupancy Tax (TOT) was increased, and an
additional two percent to be used for beach sand replenishment and stabilization programs.
Revenues exceeded projections due to a slightly higher hotel occupancy rate. The variance in
expenditures at year end was mainly due to the vacant Coastal Zone Program Administrator position.
A transfer out of$120,000 was made to the Sand Compatibility Opportunistic Use Program (WB08C).
Description Budget Actual Over/(Under)
Federal Capital Grant-Fund 223 26,478
Revenues 330,674 639,714 309,040
Expenditures - - -
Transfers In -Capital 38,918 38,918 -
Transfers Out- Capital 48,112 330,674 282,562
This fund records reimbursements from various granting agencies for actual expenditures incurred.
Grant revenues were greater than anticipated due to the timing of reimbursements received from
federal disaster assistance received for emergency repairs on Lone Jack Road (CX1713).
2020-01-22 Item #08D Page 24 of 56
ATTACHMENT 3a
Page 3 of 16
Explanation of Variances Between Budgeted &Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Grant Funds
Description Budget Actual Over/(Under)
State Law Enforcement Grant -Fund 202 -
Revenues 100,000 148,747 48,747
Expenditures 100,000 148,747 48,747
The State Law Enforcement (SLEF) Grant program appropriates funds for local jurisdictions to
supplement law enforcement services. This is an annual block grant and the funds can be used to
offset additional law enforcement costs and relieve the General Fund.
Description Budget Actual Over/(Under)
Government/Education Access - Fund 213 49,601
Revenues 372,838 401,252 28,414
Expenditures 149,521 128,434 (21,087)
Transfers Out- Capital 266,828 266,828
This fund records revenues and expenditures for Public Educational and Government (PEG) fees
received from cable providers that operate within the City. The carryover in this fund is due to higher
than anticipated revenues from PEG fees and lower than anticipated expenditures for the video
production crew (which broadcast fewer meetings than originally projected) and reduced expenditures
on hardware maintenance contracts.
Transfers out of this fund are made to support capital replacement of technology infrastructure in the
Government/Educational Access Project (WC12C).
Description Budget Actual Over/(Under)
Solid Waste Recycling -Fund 214 39,916
Revenues 417,000 401,209 (15,791)
Expenditures 562,836 507,130 (55,706)
Transfers Out- Operating - - -
Transfers Out- Capital - - -
Revenues were four percent lower than projected due to a decrease in recycling payments received
from EDCO. The decrease in recycling payments was caused by a reduced demand in recycling
commodities markets, primarily due to increased restrictions placed by China on accepting recyclable
materials.
Operating expenditures in the Solid Waste/Household Hazardous Waste (HHW) fund were lower than
projected primarily due fewer instances of street sweeping and removal of HHW from the public right of
way.
2020-01-22 Item #08D Page 25 of 56
ATTACHMENT 3a
Page 4 of 16
Explanation of Variances Between Budgeted &Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Grant Funds (Continued)
Description Budget Actual Over/(Under)
Senior Nutrition Grant-Fund 221 (984)
Revenues 80,570 77,371 (3,199)
Expenditures 125,929 132,426 6,497
Transfers In -Operating 46,343 55,055 8,712
This fund records revenues and expenditures for the Senior Nutrition Program. The program is funded
through a grant from the County of San Diego, participant donations and a transfer from the General
Fund. Year-end revenues were less than expected due to a reduction in the number of meals served,
which resulted in reduced County funding and lower participant donations. Expenditures were higher
than anticipated due to staff turnover and training costs. The General Fund subsidy (transfer in) for
this program covers the net shortfall.
Description Budget Actual Over/(Under)
CDBG Grant-Fund 222 (24,942)
Revenues 401,708 249,078 (152,630)
Expenditures 431,600 297,802 (133,798)
Transfers In -Operating 29,892 23,782 (6,110)
Transfers Out- Capital - - -
Actual revenue and expenditures were less than projected mostly due to the budget reflecting the
entire available balance of the Residential Rehabilitation (Res Rehab) program. In addition to what has
been drawn to date, expenditures were incurred that have not yet been drawn from the Department of
Housing and Urban Development (HUD), including $117,321 worth of Res Rehab costs. The Res
Rehab costs cannot be drawn until the projects have been completed. Lastly, there were two facility
improvement projects that were not completed by the sub-recipients, totaling $60,000. These funds
will be reallocated in FY 2019-20.
The actual transfers in from the General Fund are lower than anticipated because staff vacation time
and other leave were charged to the General Fund instead of the CDBG fund, which resulted in a slight
savings.
Description Budget Actual Over/(Under)
HOME Grant- Fund 227 -
Revenues - - -
Expenditures 5,485 4,154 (1,331)
Transfers In -Operating 5,485 4,154 (1,331)
Transfers Out- Operating - - -
As of 2014, the HOME funds are no longer received from the County. The cost to administer the
program is covered by a General Fund subsidy transfer. The General Fund transfer covers five
percent of the personnel cost of the Housing Management Analyst.
2020-01-22 Item #08113 Page 26 of 56
ATTACHMENT 3a
Page 5 of 16
Explanation of Variances Between Budgeted &Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Grant Funds (Continued)
Description Budget Actual Over/(Under)
Federal Law Enforcement Grant-Fund 228 -
Revenues 10,000 - (10,000)
Expenditures 10,000 - (10,000)
The Federal Justice Assistance Grant program appropriates funds for local jurisdictions to supplement
law enforcement services. This is an annual block grant and funds are used by the City for service law
enforcement radio communications systems when eligible. The City did not receive a block grant from
the Edward Byrne Memorial Justice Assistance Grant (JAG) for FY 2018-19.
Description Budget Actual Over/(Under)
Restricted Donations Grant -Fund 229 6,239
Revenues 222,974 186,214 (36,760)
Expenditures 141,584 102,584 (39,000)
Transfers In -Operating 75,000 75,000 -
Transfers Out- Capital 210,000 206,000 (4,000)
This fund records revenues and expenditures associated with donations received by the City that are
restricted for a specific use. Revenues were under budget mostly due to lower than anticipated fund
raising for the purchase of a concert grand piano at the Community Center. The year end variance in
expenditures was the result of the concert grand piano purchase being less than anticipated.
Description Budget Actual Over/(Under)
CSA-17 Benefit Fees -Fund 230 42,976
Revenues 96,613 103,711 7,098
Expenditures 101,712 65,835 (35,877)
Transfers Out- Capital 10,000 10,000 -
County Service Area 17 (CSA-17) provides ambulance service in Encinitas and neighboring
communities. Funds are disbursed to the City by the County to provide facilities, equipment, supplies
and personnel necessary to provide Emergency Medical Services and Advanced Life Support.
Expenditures were under budget due to fewer medical supplies and equipment purchased for
lifeguards and paramedics.
A transfer of$10,000 was made to the 800 MHz Radio Upgrade project (WC18A) for the purchase of
portable radios.
2020-01-22 Item #08113 Page 27 of 56
ATTACHMENT 3a
Page 6 of 16
Explanation of Variances Between Budgeted &Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Development Impact Funds
Description Budget Actual Over/(Under)
Development Impact Funds 1,966,916
Funds 231 -239; and 251 -253
Revenues (87,731) 1,910,560 1,998,291
Expenditures - - -
Transfers In -Other 500,000 500,000 -
Transfers In - Capital (Z) 39,567 39,567 -
Transfers Out- Operating (3) 88,708 120,083 31,375
Transfers Out- Capital 1,610,492 1,610,492 -
(1) On November 28, 2018, the City Council authorized a fund balance transfer of$500,000 from the General
Fund carryover to the Open Space Acquisition Fund 235.
(2)The Encinitas Boulevard Safe Routes to School Improvements project(CS13E)was completed and the
remaining funds returned to the Traffic Mitigation Fees Fund 233.
(3)This revenue is transferred out to the General Fund and specifically earmarked for debt service payments on
library and fire station bond financing.
The Development Services Department is responsible for oversight of the following funds:
Revenues: Budget Actual Over/(Under)
Park Development Fees- Fund 231 $ 239,000 $ 345,499 $ 106,499
Park Acquisition Fees - Fund 232 410,639 571,829 161,190
Open Space Acquisition Fees - Fund 235 26,489 65,651 39,162
Recreational Trails Fees- Fund 236 10,131 14,692 4,561
Community Facilities Fees - Fund 237 45,680 43,463 (2,217)
Affordable Housing - Fund 253 2,000 60,425 58,425
Total $ 733,939 $ 1,101,559 $ 367,620
The revenue for the 231, 232, 235, 236, and 237 funds are generated by fees paid for new residential
units obtaining final inspection approval. It was anticipated that 60 new units would receive final
inspection approval and pay the associated mitigation fees, but 82 units received final inspection
approval this year. Lastly, the interest earned on the cash on hand for the 253 fund was higher than
anticipated.
2020-01-22 Item #08D Page 28 of 56
ATTACHMENT 3a
Page 7 of 16
Explanation of Variances Between Budgeted &Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Development Impact Funds (Continued)
The Engineering Services Division is responsible for oversight of the following funds:
Revenues: Budget Actual Over/(Under)
Traffic Mitigation Fees- Fund 233 $ (1,102,340) $ 382,781 $ 1,485,121
RTCIP Fee- Fund 234 155,702 197,239 41,537
Flood Control Mitigation Fees- Fund 239 80,731 119,966 39,235
Total $ (865,907) $ 699,985 $ 1,565,892
The variance in actual revenues received was mostly the result of the City not yet receiving anticipated
revenue from the city of Carlsbad for its share of certain improvements along La Costa Avenue from
Coast Highway 101 to Interstate 5.
Additionally, a refund of Traffic Mitigation Fees collected was issued to Aldi Market. The original fee
paid by Aldi was based on the prior use (Circuit City). Aldi was categorized as a discount market and
the fee was reduced.
The Fire Department is responsible for oversight of the Fire Mitigation Fee Fund (238) below:
Revenues: Budget Actual Over/(Under)
Fire Mitigation Fees - Fund 238 $ 43,028 $ 76,620 $ 33,592
Revenues received are more than projected due to additional fees collected from a large medical office
building. Residential fees were less than projected due to the waiving of fees for accessory units.
In Lieu Fees for underground utilities and curbs, gutters and sidewalks (Funds 251 and 252) exceeded
budget projections by $31,185:
Revenues: Budget Actual Over/(Under)
Curb/Gutter/Sidewalk- Fund 251 $ 24 $ 409 $ 385
Underground Utilities - Fund 252 1,185 31,986 30,801
Total $ 1,209 $ 32,394 $ 31,185
2020-01-22 Item #08D Page 29 of 56
ATTACHMENT 3a
Page 8 of 16
Explanation of Variances Between Budgeted &Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Municipal Improvement Districts
Description Budget Actual Over/(Under)
Maintenance Improvement Districts (MIDs) 69,080
Funds 291 -294
Revenues 111,231 141,139 29,908
Expenditures 139,430 110,257 (29,173)
Transfers In -Operating (Fund 294) 14,000 14,000
The Maintenance Improvement District funds record revenues and expenditures associated with the
Villanitas, Cerro Street, Village Park and Wiro Park assessment districts. Higher than anticipated
revenues from property tax and lower than anticipated expenditures on maintenance activities and
water utilities resulted in an overall favorable year-end variance among the funds.
Wiro Park MID (Fund 294) received a transfer from the General Fund for operating expenditures.
Description Budget Actual Over/(Under)
Encinitas LLD - Fund 296 604,862
Revenues 1,344,950 1,605,836 260,886
Expenditures 1,522,567 1,278,591 (243,976)
Transfers In -Capital 140,276 140,276 -
Transfers Out- Capital 40,000 40,000 -
The Encinitas Landscape and Lighting District (ELLD) fund records revenues and expenditures
associated with the Citywide landscaping and lighting assessment district. The District's revenue
derived from property taxes was greater than anticipated. Vacancies in the Traffic Division contributed
to the positive variance in expenditures. In addition, year-end savings resulted from lower than
anticipated expenditures on traffic related contracts, maintenance supplies and water utilities.
The Citywide Landscape and Lighting District Ballot Measure consultant study project (WC10C) was
closed and $140,276 was returned to the fund. Staff determined that the current financial situation did
not warrant an analysis at the present time.
A transfer was made out of the fund to the Street Light and Traffic Signal Replacement Project
(CS17G) for the replacement of street lights,traffic signals and traffic signal cabinets that are damaged
or knocked down by vehicles during the course of the year.
2020-01-22 Item #08D Page 30 of 56
ATTACHMENT 3a
Page 9 of 16
Explanation of Variances Between Budgeted &Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Municipal Improvement Districts (Continued)
Description Budget Actual Over/(Under)
Encinitas Ranch LLD - Fund 297 90,226
Revenues 628,200 630,149 1,949
Expenditures 589,496 501,219 (88,277)
Transfers In -Capital -
Transfers Out- Capital 20,000 20,000 -
The Encinitas Ranch Landscape and Lighting District (ELLD Zone H) fund records revenue and
expenditures associated with the Encinitas Ranch Landscaping and Lighting assessment district.
Revenue collected from benefit assessments and cost recovery for damage caused to medians and
lights was slightly higher than projected. Expenditures were lower than anticipated due to savings
resulting from lower than anticipated expenditures on water utilities and maintenance supplies.
A transfer was made out of the fund to the Street Light and Traffic Signal Replacement Project
(CS17G) for the replacement of street lights,traffic signals and traffic signal cabinets that are damaged
or knocked down by vehicles during the course of the year.
Debt Service Funds
Description Budget Actual Over/(Under)
Debt/Encinitas PFA -Fund 301/302 (620)
Revenues 1,000 1,707 707
Expenditures 3,725,561 3,723,631 (1,930)
Transfers In - Debt Service 3,725,561 3,722,404 (3,157)
Transfers Out- Debt Service - -
The Debt Service Funds are used to record principal and interest payments on city debt. The overall
budget variance was less than one percent for this fund.
2020-01-22 Item #08D Page 31 of 56
ATTACHMENT 3a
Page 10 of 16
Explanation of Variances Between Budgeted &Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Capital Projects Funds
Description Budget Actual Over/(Under)
Capital Improvements -Fund 401 -
Revenues - - -
Expenditures - - -
Transfers In -Capital 14,944,855 14,944,855 -
Transfers Out- Capital 340,166 340,166
This fund includes new capital and work projects that are budgeted on a multi-year basis. The transfer
in reflects the monthly equity transfers for FY 2018-19 as well as the remaining carryover amount at
June 30, 2019. The remaining balances for closed projects were transferred out of this fund to their
original funding source. Closed projects include the FY 2016-17 Annual Street Overlay project
(CS17A), the Citywide Landscape and Lighting District Ballot Measure consultant study project
(WC10C), Encinitas Boulevard Safe Routes to School Improvements project (CS13E) and Leucadia
Traffic Signals Upgrade project (CS14F).
Description Budget Actual Over/(Under)
Capital Improvements -Fund 402 -
Revenues - - -
Expenditures - - -
Transfers In -Capital 3,098,786 3,098,786 -
Transfers Out- Capital 91,465 91,465
This fund includes new capital and work projects that are budgeted on a multi-year basis. The transfer
in reflects the monthly equity transfers for FY 2018-19 as well as the remaining carryover amount at
June 30, 2019. The actual cash will be transferred into the 402 fund from the funding sources when
projects are budgeted. The transfers out was primarily the result of closing the San Dieguito Union
High School Safe Routes to School project (CS17D) for sidewalk improvements along Requeza Street
and returning a balance to the funding source.
Description Budget Actual Over/(Under)
Facilities Capital Maintenance - Fund 403 2,828,774
Revenues - - -
Expenditures 3,175,159 346,385 (2,828,774)
Transfers In -Operating 1,000,000 1,000,000 -
Transfers In -Capital - - -
Transfers Out- Capital - - -
The Facilities Capital Maintenance Fund (403) provides funding for city facilities maintenance through
annual transfers of $1,000,000 from the General Fund. Expenditures were below budget due to
postponing the replacement of the Civic Center fire suppression system and parking lot rehabilitation at
the Civic Center and Public Works facility while a comprehensive plan is developed. The plan is near
completion.
2020-01-22 Item #08D Page 32 of 56
ATTACHMENT 3a
Page 11 of 16
Explanation of Variances Between Budgeted &Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Enterprise Funds
Description Budget Actual Over/(Under)
Cardiff Sanitary Division -Fund 611 3,674,104
Revenues 4,977,633 5,435,500 457,867
Expenditures 4,128,814 2,677,242 (1,451,572)
Transfers In -Capital - 608,591 608,591
Transfers Out- Capital 2,198,652 1,142,577 (1,056,075)
Revenues exceeded budget projections due to higher than projected investment earnings and revenue
collected from service charges. Additionally, Olivenhain pump station cost sharing revenue (the share
received from Solana Beach)was higher than projected.
Contracts and services have savings due to lower than projected treatment costs at the San Elijo
facility and general operations (utility hole/pipeline repairs), as well as lower SEPJA Board member
costs. Additionally, actual internal (administrative) support costs were less than budgeted due to a
duplicate budget entry.
Description Budget Actual Over/(Under)
Cardiff Sanitary Division Capital Replacement-Fund 612 8,162,191
Expenditures 10,435,448 608,591 (9,826,857)
Transfers In -Capital 2,198,652 1,142,577 (1,056,075)
Transfers Out- Capital - 608,591 608,591
As a capital replacement fund, the expenditure budget reflects the FY 2017-18 carryover amount and
the FY 2018-19 appropriations. The Transfers In - Capital amount is the excess operating fund balance
after the target fund balance is met. The Transfers Out - Capital amount reflects the actual
expenditures for FY 2018-19 that are transferred to construction in progress in the Cardiff Sanitary
Division Operating Fund 511 at the end of the year.
Actual expenditures reflect CSD's share of capital improvements at the San Elijo Water Reclamation
Facility. The large variance is primarily the result of lower than anticipated expenditures for the
Collection System Rehab project (CC04E), which is a reserve that covers miscellaneous repairs and
rehabilitation on an as-needed basis, and Olivenhain Trunk Improvements (CC04J), which were
delayed and construction is anticipated to begin in 2020.
2020-01-22 Item #08113 Page 33 of 56
ATTACHMENT 3a
Page 12 of 16
Explanation of Variances Between Budgeted &Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Enterprise Funds (Continued)
Description Budget Actual Over/(Under)
Cardiff Sanitary Division Capital Expansion -Fund 613 (1,126)
Revenue 75,000 73,874 (1,126)
Transfers Out- Capital - - -
Expansion funds are used to finance improvements which expand the capacity of the sewer collection
and treatment systems and are derived from connection fees. Revenue was slightly less than
anticipated.
Description Budget Actual Over/(Under)
Encinitas Sanitary Division -Fund 621 793,929
Revenues 2,662,971 3,117,760 454,789
Expenditures 1,652,134 2,044,678 392,544
Transfers In -Capital - 964,024 964,024
Transfers Out- Capital 1,065,726 1,298,066 232,340
Revenue increased over budget due to higher than projected investment earnings and sewer service
charges. Contracts and services have savings due to lower than projected treatment costs at the
Encina facility and lower than expected maintenance costs for pump stations and general operations
(utility hole/pipeline repairs). Additionally, actual internal (administrative) support costs were less than
budgeted due to a duplicate entry error.
Description Budget Actual Over/(Under)
Encinitas Sanitary Division Capital Replacement -Fund 622 4,129,984
Revenues -
Expenditures 5,825,692 964,024 (4,861,668)
Transfers In -Capital 1,065,726 1,298,066 232,340
Transfers Out- Capital - 964,024 964,024
As a capital replacement fund, the expenditure budget reflects the FY 2017-18 carryover amount and
the FY 2018-19 appropriations. The Transfers In - Capital actuals are the final adjustments at the year
end to transfer the available funds over the target balance in the Operating Fund. The Transfers Out-
Capital amount reflects the actual expenditures for FY 2018-19 that are transferred to construction in
progress in the Encinitas Sanitary Division Operating Fund 521 at the end of the year.
Actual expenditures reflect ESD's share of capital improvements at the Encina Wastewater Authority
facility. The large variance is primarily the result of lower than anticipated expenditures for the ESD
Collection System Rehab project (CE04H), which is a reserve that covers miscellaneous repairs and
rehabilitation on an as-needed basis, and the Encina Plant Improvements project (CE19B), for which
the budget rolls from one year to the next.
2020-01-22 Item #08113 Page 34 of 56
ATTACHMENT 3a
Page 13 of 16
Explanation of Variances Between Budgeted &Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Enterprise Funds (Continued)
Description Budget Actual Over/(Under)
Encinitas Sanitary Division Capital Expansion - Fund 623 306,667
Revenues 55,000 360,567 305,567
Expenditures -
Expansion funds are used to finance improvements which expand the capacity of the sewer collection
and treatment systems and are derived from connection fees. The increase in revenue is primarily due
to expansions at Scripps Hospital and several restaurants downtown.
Other Proprietary Funds
Description Budget Actual Over/(Under)
Section 8 Housing - Fund 661 (11,496)
Revenues 269,650 268,924 (726)
Expenditures 318,853 296,892 (21,961)
Transfers In -Operating 60,697 27,967 (32,730)
Transfers Out- Operating - - -
Revenues are less than one percent below projections. Housing Assistance Payments (HAP) for the
Port-In vouchers were less than projected by a very small margin. A Port-In is when a Section 8
voucher holder moves here from another jurisdiction. We pay their HAP and then we are reimbursed
that same amount by their originating Housing Authority, as a pass-through. We had a higher number
of Port-Ins than anticipated, but the per unit costs were slightly lower.
Expenditures came in under projections because the HAP payments for the Port-In vouchers were less
than anticipated, as explained above. It was also anticipated that administrative fees would be paid on
three Port-Outs, but there was only one Port-Out this year. A Port-Out is when an existing Section 8
voucher holder who lives in Encinitas takes their voucher and moves to another jurisdiction.
Additionally, no Administrative Plan updates were needed this year, resulting in a saving in consultant
fees.
Transfers In were lower than anticipated because staff vacation time and other leave were charged to
the General Fund instead of the Section 8 fund, in accordance with HUD requirements.
2020-01-22 Item #08113 Page 35 of 56
ATTACHMENT 3a
Page 14 of 16
Explanation of Variances Between Budgeted &Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Other Proprietary Funds (Continued)
Description Budget Actual Over/(Under)
Section 8 Housing HAP - Fund 662 30,920
Revenues 1,017,153 1,036,949 19,796
Expenditures 1,041,153 1,030,029 (11,124)
Transfers In -Operating - - -
Transfers Out- Operating - - -
Housing Assistance Payments (HAP) received from the Department of Housing and Urban
Development (HUD) for our regular Encinitas vouchers were just slightly higher than projected. After
HUD conducted their annual cash reconciliation, they awarded additional monies to all of the
participating jurisdictions.
Expenditures were one percent less than anticipated. The HAP costs paid for the Port-Outs were
lower because it was projected that there would be three Port-Outs, but there was only one Port-Out
this year. In addition, the subsidized portion of the rent paid for the Section 8 Housing Choice Voucher
tenants who reside at the Pacific Pines condominium units was less than projected. This is because
the tenants are currently able to pay a higher portion of their income towards their rent.
Description Budget Actual Over/(Under)
Pacific Pines Affordable Housing - Fund 661 (4,881)
Revenues 216,342 224,450 8,108
Expenditures 236,251 249,240 12,989
Transfers In -Operating 15,571 15,571 -
Transfers Out- Capital 26,894 26,894 -
Revenues came in slightly higher than projected due mostly to the interest being earned at a higher
rate than anticipated. Additionally, the rental income on the units at the Pacific Pines condominium
complex was slightly higher due to rent increases that occurred in November and December.
Actual expenditures were lower due to a savings on the cost of the annual sewer charges, the pooled
property insurance, postage, and furniture and fixtures. A new insurance provider was chosen who
was able to provide the same service for less. Appliance replacements are now mostly occurring
preemptively, through the CIP project, and are being charged less against the operating budget.
There was a Transfer Out to the maintenance schedule project budget (WC18D) for the 16 units at
Pacific Pines. This project budget is meant to support a proactive approach to the maintenance of
these units, which has reduced the maintenance costs that are posted against the operating budget.
2020-01-22 Item #08113 Page 36 of 56
ATTACHMENT 3a
Page 15 of 16
Explanation of Variances Between Budgeted &Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Internal Service Funds
Description Budget Actual Over/(Under)
Self Insurance Program -Fund 601 286,309
Revenues 1,090,908 1,184,308 93,400
Expenditures 3,294,151 3,102,242 (191,909)
Transfers In -Operating 1,128,583 1,128,583
This fund records revenues, transfers in, and expenditures associated with claims, legal defense costs,
insurance procurement, insurance dividends and safety programs. Revenues were larger than
expected due to refunds from insurers and an increase in workers' compensation interfund transfers.
Expenditures were lower than projected due to lower than anticipated liability costs and reduced
expenditures for professional services.
Description Budget Actual Over/(Under)
Wastewater Support- Fund 611 67
Revenues 970,131 903,642 (66,489)
Expenditures 838,131 771,585 (66,546)
Transfers In -Operating - - -
Transfers Out- Operating - -This fund records the operational expenditures related to wastewater collection operations. The
expenditures are allocated to Cardiff Sanitary Division (Fund 511) and Encinitas Sanitary Division
(Fund 521). The variance in expenditures is the result of savings in personnel due to vacancies during
part of the year, lower than projected costs for vehicle repairs, fuel purchases, and office maintenance
projects.
Description Budget Actual Over/(Under)
PW Fleet Maintenance - Fund 621 -
Revenues 578,749 489,004 (89,745)
Expenditures 578,749 489,004 (89,745)
Operating expenditures were under budget due to lower than projected repair expenses.
Inter-fund revenues match actual expenditures made at year end for this fund, which is the result of an
allocation from the General Fund.
2020-01-22 Item #08D Page 37 of 56
ATTACHMENT 3a
Page 16 of 16
Explanation of Variances Between Budgeted &Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Internal Service Funds (Continued)
Description Budget Actual Over/(Under)
PW Fleet Vehicle Replacement-Fund 622 23,964
Revenues 10,000 14,032 4,032
Expenditures 357,433 337,501 (19,932)
Transfers In -Operating 197,000 197,000 -
Expenditures to replace Parks, Recreation and Cultural Arts Department vehicles in FY 2018-19 were
slightly lower than anticipated.
Description Budget Actual Over/(Under)
PW Machinery& Equipment Replacement- Fund 623 269,930
Revenues 40,000 - (40,000)
Expenditures 559,000 249,070 (309,930)
Transfers In -Operating 240,000 240,000 -
Several purchases of equipment planned for FY 2018-19 will be expended in FY 2019-20, including a
TV truck and a trash pump.
Description Budget Actual Over/(Under)
PW Fire Apparatus Replacement-Fund 624 716,662
Revenues - - -
Expenditures 998,164 282,612 (715,552)
Transfers In -Operating 378,000 378,000 -
Revenues and expenditures in this fund account for the lease financing of Fire apparatus. The
purchase of a new fire engine was budgeted for FY 2018-19, but will be purchased in FY 2019-20.
2020-01-22 Item #08D Page 38 of 56
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ATTACHMENT 6
RESOLUTION 2020-06
A RESOLUTION OF THE CITY OF ENCINITAS CITY COUNCIL
AMENDING THE FISCAL YEAR 2019-20 BUDGET
WHEREAS, on June 12, 2019, the City Council of the City of Encinitas adopted Resolution
Number 2019-43 appropriating the budget for Fiscal Year 2019-20; and
WHEREAS, changes in anticipated revenues and/or expenditures of the City of Encinitas
necessitates a revision of the appropriations for Fiscal Year 2019-20; and
WHEREAS, budgeted expenditures do not exceed anticipated revenue and available fund
balance; and
WHEREAS, the City Council has reviewed the proposed Fiscal Year 2019-20 budget
amendments.
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Encinitas that
the amendments for Fiscal Year 2019-20 as shown in Exhibit A to this resolution are hereby
adopted.
PASSED, APPROVED AND ADOPTED this 22nd day of January 2020 by the City Council
of the City of Encinitas, State of California.
Catherine S. Blakespear, Mayor
ATTEST:
Kathy Hollywood, City Clerk
APPROVED AS TO FORM:
Leslie E. Devaney, City Attorney
2020-01-22 Item #08D Page 54 of 56
ATTACHMENT 6
CERTIFICATION: I, Kathy Hollywood, City Clerk of the City of Encinitas, California, do hereby
certify under penalty of perjury that the foregoing Resolution was duly adopted at a regular
meeting of the City Council on the 22nd day of January 2020 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Kathy Hollywood, City Clerk
2020-01-22 Item #08D Page 55 of 56
Exhibit A to Resolution 2020-06
Revenue/ Expenditure/
Transfer In Transfer Out
Organization Object Project Increase Increase
Fund Name Code Code No. Description (Decrease) (Decrease)
Lump sum payment to
CalPERS to reduce the
1. General Fund 10190901 428.6 unfunded pension liability. $ 500,000
Fund balance transfer from
2. Open Space Acquisition 23590999 498.3 Fund 235 to Opportunity $ 410,000
Fund (formerly Special
3. Opportunity Fund 11900000 398.3 Projects Fund). $ 410,000
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
Total $ 410,000 1 $ 910,000
2020-01-22 Item #08D Page 56 of 56