2020-05-20 Item 10A Mid-Year and Third Quarter Budget StatusMEETING DATE
PREPARED BY:
DEPARTMENT:
SUBJECT:
AGENDA REPORT
City Council
May 20, 2020
Tom Gallup, Finance DEPT. DIRECTOR: Teresa S. McBroome
Manager
Finance CITY MANAGER: Karen P. Brust
Fiscal Year 2019 -20 Mid -Year and Third Quarter Budget Status Report and Proposed Budget
Amendments and Personnel Changes
RECOMMENDED ACTION:
Staff recommends that City Council take the following actions:
1. Receive and file the Fiscal Year 2019 -20 Mid -Year and Third Quarter Budget Status
Report; and
2. Adopt Resolution No. 2020 -19 titled "A Resolution of the City Council of the City of
Encinitas Amending the Fiscal Year 2019 -20 Budget" (Attachment 1); and
3. Adopt Resolution No. 2020 -20 titled "A Resolution of the City Council of the City of
Encinitas Approving Personnel Changes in the Finance Department and Adopting
Position Titles and Pay Ranges for Fiscal Year 2019 -20" (Attachment 2).
STRATEGIC PLAN:
This agenda item falls within the Organizational Efficiency and Effectiveness focus area of the
Strategic Plan by maintaining the City's financial health.
FISCAL CONSIDERATIONS:
The Finance Department has completed the mid -year and third quarter reviews of the FY 2019-
20 budget, which includes recommendations for budget appropriations and budget transfers for
Council consideration. Staff is also proposing personnel changes in the Finance Department due
to vacancies.
2020 -05 -20 Item #10A Page 1 of 51
Proposed third quarter budget amendments for all funds will decrease estimated revenues by
$2,670,729 and decrease budgeted expenditures by $732,448, resulting in a net decrease of
$1,938,281 to available fund balance for all funds for the period through June 30, 2020.
Below is a summary of the General Fund fiscal impact of the proposed budget amendments
detailed in Attachment 3:
Included with these amendments is a proposed reorganization of the Finance Department to
optimize resources due to vacancies. The fiscal impact associated with the proposed change is
an increase of approximately $60,000 annually. The fiscal impact for the remainder of FY 2019-
20 is an increase of $7,500 in budgeted expenditures, which is included with the proposed
amendments.
Staff is proposing increasing transfers -in to the General Fund by $472,681 to return funding from
closed capital projects and by $321,621 to reverse the transfer originally made from the General
Fund to the Self Insurance Fund earlier in the year. Staff is also proposing reducing the budgeted
transfer -in from the Highway Users Tax Allocation ( "Gas Tax ") fund by $179,264. The net
increase in transfers -in to the General Fund is $615,038.
Staff is also requesting a transfer -out of $8,000 to provide for the City's matching share for a
Highway Safety Improvement Program (HSIP) grant of $72,000 from Caltrans to develop the
Local Roadway Safety Plan. These proposed amendments are identified in Attachment 4.
A summary of previous Council budget actions and available fund balance is included as
Attachment 5. The available fund balance in the General Fund is $4,576,678, which includes all
previous FY 2019 -20 General Fund budget amendments approved by the City Council. This
amount does not include the proposed amendments under consideration or other pending
requests. The available fund balance will decrease by $2,511,287 to $2,075,391 with approval
of the proposed amendments.
BACKGROUND:
On June 12, 2019, the City Council adopted Resolution 2019 -43, approving the FY 2019 -20
Operating Budget and the Capital Improvement Program (CIP) with appropriations.
On January 22, 2020, the City Council received the Report on the Financial Results for Fiscal
Year 2018 -19 and adopted the ending fund balances for FY 2018 -19 as beginning fund balances
for FY 2019 -20. The beginning fund balance in the General Fund for FY 2019 -20 was
$24,155,120, with $8,609,231 unrestricted and available for appropriation for future capital
projects or one -time expenditures after reserve requirements have been met. The unrestricted
General Fund balance was projected to decrease by $395,067, leaving $8,214,164 available for
City Council appropriation at the beginning of FY 2019 -20.
2020 -05 -20 Item #10A Page 2 of 51
Net Fund
Revenue
Expenditures
Transfers -In
Transfers -Out
Balance
Increase
Increase
Increase
Increase
Increase
(Decrease)
(Decrease)
(Decrease)
(Decrease)
(Decrease)
General Fund $ (2,773,212)
$ 345,113
$ 615,038
$ 8,000
$ (2,511,287)
Included with these amendments is a proposed reorganization of the Finance Department to
optimize resources due to vacancies. The fiscal impact associated with the proposed change is
an increase of approximately $60,000 annually. The fiscal impact for the remainder of FY 2019-
20 is an increase of $7,500 in budgeted expenditures, which is included with the proposed
amendments.
Staff is proposing increasing transfers -in to the General Fund by $472,681 to return funding from
closed capital projects and by $321,621 to reverse the transfer originally made from the General
Fund to the Self Insurance Fund earlier in the year. Staff is also proposing reducing the budgeted
transfer -in from the Highway Users Tax Allocation ( "Gas Tax ") fund by $179,264. The net
increase in transfers -in to the General Fund is $615,038.
Staff is also requesting a transfer -out of $8,000 to provide for the City's matching share for a
Highway Safety Improvement Program (HSIP) grant of $72,000 from Caltrans to develop the
Local Roadway Safety Plan. These proposed amendments are identified in Attachment 4.
A summary of previous Council budget actions and available fund balance is included as
Attachment 5. The available fund balance in the General Fund is $4,576,678, which includes all
previous FY 2019 -20 General Fund budget amendments approved by the City Council. This
amount does not include the proposed amendments under consideration or other pending
requests. The available fund balance will decrease by $2,511,287 to $2,075,391 with approval
of the proposed amendments.
BACKGROUND:
On June 12, 2019, the City Council adopted Resolution 2019 -43, approving the FY 2019 -20
Operating Budget and the Capital Improvement Program (CIP) with appropriations.
On January 22, 2020, the City Council received the Report on the Financial Results for Fiscal
Year 2018 -19 and adopted the ending fund balances for FY 2018 -19 as beginning fund balances
for FY 2019 -20. The beginning fund balance in the General Fund for FY 2019 -20 was
$24,155,120, with $8,609,231 unrestricted and available for appropriation for future capital
projects or one -time expenditures after reserve requirements have been met. The unrestricted
General Fund balance was projected to decrease by $395,067, leaving $8,214,164 available for
City Council appropriation at the beginning of FY 2019 -20.
2020 -05 -20 Item #10A Page 2 of 51
On January 22, 2020, the City Council received the FY 2019 -20 First Quarter Budget Status
Report and adopted Resolution 2020 -08 amending the FY 2019 -20 Operating Budget, resulting
in an available fund balance of $4,666,643.
Through May 6, 2020, City Council has approved amendments to the FY 2019 -20 General Fund
budget that have reduced available fund balance by $3.6 million. These previously approved
budget amendments are listed in Attachment 4. Adopting the proposed third quarterbudget
amendments will decrease available fund balance for a fiscal year -to -date total of $2,075,391.
ANALYSIS:
Each quarter, staff presents a report to City Council describing the status of the budget and the
related revenue estimates. Staff also presents proposed amendments and transfers to the budget
necessary to complete the fiscal year within budget. After the first nine months of FY 2019 -20,
the budget remains balanced.
Based on the results of the first nine months, actual revenues were expected to exceed estimates
by year -end, while budgeted expenditures are anticipated to be less than budget. However, it is
expected that the City will experience a decline in sales tax and transient occupancy tax in the
fourth quarter resulting from the Covid -19 pandemic. These proposed adjustments are included
in this report. The General Fund operating budget continues to remain balanced, even after
factoring in the estimated decline in revenues. Schedule C — Detail of General Fund Revenue,
Expenditures and Transfers (Attachment 6) presents a summary of budget versus actuals for
General Fund operating revenues, expenditures and transfers.
General Fund Revenues
Mid -Year Review
Table 1 below provides General Fund revenue totals by adopted budget, amended budget, year -
to -date (YTD) actuals through December 31, 2019:
Table 1
General Fund Revenue Summary (December 31, 2019)
Adopted
Amended
Mid -Year
Percent
Budget
Budget
YTD Actual
Realized
Description
2019 -20
2019 -20
2019 -20
2019 -20
Property Tax $
48,366,974
$ 48,366,974
$ 16,898,768
34.9%
Documentary Transfer Tax
520,000
520,000
246,113
47.3%
Sales Tax
13,677,709
13,677,709
5,250,282
38.4%
Transient Occupancy Tax
2,131,887
2,131,887
1,029,254
48.3%
Franchise Tax
2,230,414
2,230,414
576,347
25.8%
Licenses, Fees and Permits
280,200
280,200
152,922
54.6%
Intergovernmental Revenue
616,547
662,897
164,342
24.8%
Charges for Services
7,354,684
7,354,684
4,127,252
56.1%
Fines and Penalties
709,753
709,753
339,686
47.9%
Use of Money and Property
847,489
847,489
780,167
92.1%
Other Revenue
559,811
559,811
212,692
38.0%
Revenue Total $
77,295,468
$ 77,341,818
$ 29,777,825
38.5%
' Amended Budget does not include a net budget increase of $584,360 in revenues approved by Council on 1/22/20
(First Quarter Budget Status Report)
2020 -05 -20 Item #10A Page 3 of 51
General Fund revenues through the first six months of FY 2019 -20 are $29,777,824 which is 39
percent of the total estimated revenue for the fiscal year, and an increase of four percent, or $1.3
million, from the FY 2018 -19 mid -year total of $28,516,618 (as shown in Table 3 below).
Approximately 86 percent of the City's General Fund revenue budget is derived from taxes and,
in a typical year, a higher percentage of tax revenue is received in the second half of the fiscal
year than in the first half. The City of Encinitas receives the majority of its property tax revenue
in December, January, April and May. Sales tax revenue is also generally higher in the second
half of the fiscal year due to relatively larger receipts from sales during the holiday season (the
City receives and records November and December sales tax revenue advance in January and
February).
Most of the revenue from franchise taxes is also collected in the second half of the fiscal year.
Additionally, revenue collected in the charges for services category is relatively higher in the first
six months due to recreation fees collected from a greater number of programs offered during the
summer months. Intergovernmental revenue was lower than anticipated at mid -year since
payments from the cities of Del Mar and Solana Beach totaling approximately $257,000 for the
first half of the fiscal year under the cooperative fire management services agreement were
received in January 2020.
Third Quarter Review
Table 2 below provides General Fund revenue totals by adopted budget, amended budget, year -
to -date (YTD) actual and proposed third quarter revised projections that include the amendments
under consideration.
Table 2
Receipts from the second installment of property taxes due in April are not received by the City
until the fourth quarter of the fiscal year. Similar to property taxes, revenue from franchise taxes
is largely collected in the second half of the fiscal year, mostly in the fourth quarter.
Revenues in the Transient Occupancy Tax category are lower than expected through the third
quarter due to the closure of two hotels for renovations.
Staff is forecasting a decline of approximately $2.8 million in revenues in the Sales Tax, Transient
Occupancy Tax and Charges for Services categories in the fourth quarter due to the COVID -19
2020 -05 -20 Item #10A Page 4 of 51
General Fund Revenue Summary (March 31, 2020)
Budget with
Adopted
Amended
3rd Qtr.
Percent
Proposed
Proposed
Budget
Budget
YTD Actual
Realized
Budget
Amendments
Description
2019 -20
2019 -20
2019 -20
2019 -20
Amendments
2019 -20
Property Tax $
48,366,974
$ 48,366,974
$ 28,290,143
58.5%
$ $
48,366,974
Documentary Transfer Tax
520,000
520,000
396,782
76.3%
520,000
Sales Tax
13,677,709
13,677,709
8,918,277
65.2%
(1,895,307)
11,782,402
Transient Occupancy Tax
2,131,887
2,131,887
1,495,832
70.2%
(170,515)
1,961,372
Franchise Tax
2,230,414
2,230,414
1,130,342
50.7%
2,230,414
Licenses, Fees and Permits
280,200
280,200
201,597
71.9%
280,200
Intergovernmental Revenue
616,547
662,897
449,739
67.8%
662,897
Charges for Services
7,354,684
7,939,044
5,539,748
69.8%
(707,390)
7,231,654
Fines and Penalties
709,753
709,753
519,814
73.2%
709,753
Use of Money and Property
847,489
847,489
1,186,744
140.0%
847,489
Other Revenue
559,811
559,811
533,203
95.2%
559,811
Revenue Total $
77,295,468
$ 77,926,178
$ 48,662,221
62.4%
$ (2,773,212) $
75,152,966
Receipts from the second installment of property taxes due in April are not received by the City
until the fourth quarter of the fiscal year. Similar to property taxes, revenue from franchise taxes
is largely collected in the second half of the fiscal year, mostly in the fourth quarter.
Revenues in the Transient Occupancy Tax category are lower than expected through the third
quarter due to the closure of two hotels for renovations.
Staff is forecasting a decline of approximately $2.8 million in revenues in the Sales Tax, Transient
Occupancy Tax and Charges for Services categories in the fourth quarter due to the COVID -19
2020 -05 -20 Item #10A Page 4 of 51
pandemic, which has led to public health orders requiring people to stay at home (other than for
essential trips orjobs) and forced many businesses to suspend or reduce operations. Hotels and
resorts and other hospitality businesses have been particularly hard hit. Spring and summer
recreation programs have been cancelled and registration fees are being refunded.
Staff is also proposing a third quarter budget amendment reducing revenue projections by
$15,000 in the Cultural Arts Division budget for the sale of five public art pieces. Installation is
not expected to occur until next fiscal year, upon completion of the sculpture pads. The revenue
was to be realized from the sale of the pieces. There is also a related decrease in the expenditure
budget for artist stipends that will not be paid in FY 2019 -20.
Revenues are $1,092,318 greater at this point than through the first nine months of last fiscal
year. Table 3 below identifies the variances by category:
Table 3
General Fund Revenue Summary (March 31, 2020)
3rd Qtr.
3rd Qtr.
YTD Actual
YTD Actual
Description
2018 -19
2019 -20
$ Variance
% Variance
Property Tax
$ 27,197,136 $
28,290,143
$ 1,093,007
4.E%
Documentary Transfer Tax
368,426
396,782
28,356
7.7%
Sales Tax
8,644,049
8,918,277
274,228
3.2%
Transient Occupancy Tax
1,554,591
1,495,832
(58,759)
-3.8%
Franchise Tax
1,147,534
1,130,342
(17,192)
-1.5%
Licenses, Fees and Permits
213,592
201,597
(11,996)
-5.6%
Intergovernmental Revenue
400,915
449,739
48,825
12.2%
Charges for Services
5,798,748
5,539,748
(259,000)
-4.5%
Fines and Penalties
547,437
519,814
(27,624)
-5.0%
Use of Money and Property
1,165,879
1,186,744
20,865
1.8%
Other Revenue
531,596
533,203
1,607
0.3%
Revenue Total
$ 47,569,903 $
48,662,221
$ 1,092,318
2.3%
Actual revenue collected from property tax through March 31, 2020 is higher than last year due
to the growth in assessed values. Sales tax revenue is also higher through the first nine months
compared to last year, which is the result of a surge in allocations from the countywide use tax
pool, which has been boosted by a recent legislative change that allows the State to collect tax
revenue from small, third -party sellers on internet -based market platforms.
The variance in the Charges for Services category is the result of engineering permit fees
collected for large projects occurring last fiscal year, including the Encinitas Beach Hotel.
2020 -05 -20 Item #10A Page 5 of 51
General Fund Expenditures
Mid -Year Review
Mid -year General Fund expenditures amount to $29,145,694 or 41 percent of the budget, as
shown in Table 4 below.
Table 4
General Fund Expenditure Summary by Category (December 31, 2019)
Adopted
Amended
Mid -Year
Percent
Budget
Budget
YTD Actual
Realized
Description
2019 -20
2019 -20 *
2019 -20
2019 -20
Personnel
$ 35,318,060
$ 36,029,556
$ 19,254,930
53.4%
Materials & Supplies
1,488,149
1,498,615
514,884
34.4%
Contracts & Services
32,186,035
32,499,643
9,165,004
28.2%
Internal Cost Allocation
421,753
421,753
210,876
50.0%
Capital Outlay
5,500
5,500
-
0.0%
Debt /Finance
127,025
127,025
-
0.0%
Expenditure Total
$ 69,546,522
$ 70,582,092
$ 29,145,694
41.3%
Amended Budget does not include a net budget increase of $453,855 in expenditures approved by Council on
1/22/20 (First Quarter Budget Status Report)
At mid -year, expenditures in the personnel category were projected to be within budget at fiscal
year -end. The percentage of personnel expenditures was slightly higher than 50 percent at mid-
year due to full payment of the City's required annual contribution towards the post - employment
benefit unfunded liability and a lump sum payment towards the City's unfunded pension liability.
Personnel expenditures for Marine Safety services and the Junior Lifeguard Program were also
relatively higher during the first quarter of the fiscal year, which encompasses most of the summer
when service demand is greater.
The materials and supplies category was under budget for the current fiscal year. This is primarily
due to lower than anticipated expenditures during the first six months for marine safety and
recreation program supplies that will be purchased in the fourth quarter, prior to the start of the
summer season. Similarly, most of the expenditures on street and storm drain repairs and
maintenance supplies are typically made during the second half of the year when weather
conditions are more favorable for repair work. Spending in these accounts was lower through
December 31, 2019. Additionally, fewer purchases of firefighter and lifeguard uniforms were
made during the first half of the year. Firefighter safety and station fitness equipment will be
purchased in the second half of the fiscal year.
The contracts and services category was under budget for the current fiscal year due to fewer
payments made than budgeted for law enforcement services during the first six months of the
fiscal year. As of mid -year, this contract was 17 percent expended with two of twelve monthly
payments having been made. This contract is paid upon invoice. Monthly payments total
approximately $1.3 million.
Also, approximately $450,000 in administrative fees assessed by the County of San Diego for
property tax collection are mostly paid in the fourth quarter of the fiscal year. Expenditures for
maintenance contracts in the Public Works Department Street Maintenance Division (including
tree maintenance) were also lower than anticipated.
2020 -05 -20 Item #10A Page 6 of 51
Third Quarter Review
Third quarter General Fund expenditures total $46,803,669 or 65 percent of the budget as shown
in Table 5 below.
Table 5
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:
• Firefighting equipment, uniforms and personal protective equipment that will be purchased
in the fourth quarter.
• Marine safety equipment purchases that occur in the fourth quarter, prior to the start of the
summer season.
• Street maintenance and repair supplies. Generally, these supplies are purchased in the
spring when weather conditions are better for repairs.
• Park maintenance supplies that 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:
Three fewer payments than budgeted for law enforcement services occurring during the
first nine months of the fiscal year. As of the third quarter, this contract was 50 percent
expended with six of twelve monthly payments having been made. Monthly payments
total approximately $1.3 million.
Approximately $450,000 in administrative fees assessed by the County of San Diego for
property tax collection are scheduled to be paid in the fourth quarter of the fiscal year.
Lower than anticipated expenditures for urban forestry maintenance services.
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
Table 6 below shows the variances for each General Fund expenditure category compared with
year -to -date (YTD) expenditures through the third quarter of FY 2018 -19:
2020 -05 -20 Item #10A Page 7 of 51
General Fund Expenditure Summary by Category
March 31, 2020
Budget with
Adopted
Amended
3rd Qtr.
Proposed
Budget
Budget
YTD Actual
Percent Realized
Proposed Budget
Amendments
Description
2019 -20
2019 -20
2019 -20
2019 -20
Amendments
2019 -20
Personnel
$ 35,318,060 $
36,550,966 $
27,729,882
75.9%
$ 17,871
$ 36,568,837
Materials & Supplies
1,488,149
1,528,615
810,097
53.0%
1,881
1,530,496
Contracts & Services
32,186,035
32,902,088
17,946,025
54.5%
325,361
33,227,449
Internal Cost Allocation
421,753
421,753
316,315
75.0%
-
421,753
Capital Outlay
5,500
5,500
-
0.0%
5,500
Debt /Finance
127,025
127,025
1,350
1.1%
-
127,025
Ex enditureTotal
$ 69,546,522 $
71,535,947 $
46,803,669
65.4%
$ 345,113
$ 71,881,060
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:
• Firefighting equipment, uniforms and personal protective equipment that will be purchased
in the fourth quarter.
• Marine safety equipment purchases that occur in the fourth quarter, prior to the start of the
summer season.
• Street maintenance and repair supplies. Generally, these supplies are purchased in the
spring when weather conditions are better for repairs.
• Park maintenance supplies that 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:
Three fewer payments than budgeted for law enforcement services occurring during the
first nine months of the fiscal year. As of the third quarter, this contract was 50 percent
expended with six of twelve monthly payments having been made. Monthly payments
total approximately $1.3 million.
Approximately $450,000 in administrative fees assessed by the County of San Diego for
property tax collection are scheduled to be paid in the fourth quarter of the fiscal year.
Lower than anticipated expenditures for urban forestry maintenance services.
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
Table 6 below shows the variances for each General Fund expenditure category compared with
year -to -date (YTD) expenditures through the third quarter of FY 2018 -19:
2020 -05 -20 Item #10A Page 7 of 51
Table 6
General Fund YTD Expenditures - Variance by Category (Through March 31, 2020)
3rd Qtr.
3rd Qtr.
YTD Actual
YTD Actual
Description
2018 -19
2019 -20
$ Variance % Variance
Personnel
$ 26,277,768
$ 27,729,882
$ 1,452,114
5.5%
Materials & Supplies
794,003
810,097
16,094
2.0%
Contracts & Services
19,329,627
17,946,025
(1,383,602) -7.2%
Internal Cost Allocation
316,315
316,315
0.0%
Capital Outlay
72,292
1,350
(70,942)
0.0%
Debt/Finance
-
-
-
0.0%
Expenditure Total
$ 46,790,005
$ 46,803,669
$ 13,664
0.0%
General Fund expenditures (excluding transfers out and capital contributions) through the first
nine months of FY 2019 -20 are approximately $14,000 more than the same period in FY 2018-
19. This overall variance is primarily the result of two fewer payments made for law enforcement
services this fiscal year in the Contracts and Services category during the first nine months than
during the same period last fiscal year due to late billing by the San Diego County Sheriff's
Department. These two delayed payments will be made in the fourth quarter of FY 2019 -20 and
total approximately $2.6 million.
The variance in personnel expenditures is due to budgeted salary increases for employees
approved by the City Council on June 19, 2019, and identified in the executed Memorandum of
Understanding (MOU) with the Service Employees International Union (SEIU), and in a separate
resolution for unrepresented employees; an increase in the unfunded pension liability and Other
Post - Employment Benefits (OPEB) cost.
Expenditures for capital outlay are lower this fiscal year than last fiscal year at mid -year. There
were no expenditures made on capital purchases during the first nine months. Purchases made
last fiscal year were for radios and a mobile data computer for the Fire and Marine Safety
Department's North Leucadia /Saxony Canyon Peak Hour Fast Response Vehicle Pilot Program
and an interchangeable message board for the Public Works Street Maintenance Division.
General Fund Transfers
Transfers involve moving budgeted appropriations between funds. Staff is proposing an increase
of $615,038 to the budget for Transfers -In, which is the result of $472,681 being returned to the
General Fund from closed capital projects and $321,621 from the Self Insurance Fund, less a
reduction of $179,264 in the transfer from the Highway Users Tax Allocation ( "Gas Tax ") Fund to
the General Fund (due to lower than projected tax revenue collected from gasoline sales due to
the Governor's stay -at -home order). A budget transfer to the Self Insurance Fund was approved
by the City Council on January 22, 2020, for higher than anticipated expenditures for attorney
services. However, the approved budget increase should have been made in the General Fund
to the City Attorney's division budget. This adjustment will reverse the transfer originally made to
the Self Insurance Fund and return funding to the General Fund for the City Attorney budget in
the form of a Transfer -In, resulting in no fiscal impact to the General Fund.
Transfers -Out of the General Fund consist of operating transfers, transfers for debt service
payments and transfer to fund capital projects. Staff is proposing a transfer out of $8,000 for the
City's matching share for a Highway Safety Improvement Program (HSIP) grant to develop a
Local Roadway Safety Plan. Table 7 below provides a summary of transfers at third quarter.
2020 -05 -20 Item #10A Page 8 of 51
Table 7
Capital Improvement Program Status Update (Attachment 7)
There are presently 120 active projects, with project -to -date expenditures totaling $55.7 million
as of March 31, 2020. Staff is requesting that the following 14 completed projects be closed and
unspent funds be returned to their original funding sources as identified in Attachment 4. The
remaining balance returned to the General Fund from closed projects totals $472,681.
• El Camino Real Storm Drain Repair project (CD06D)
• Coast Boulevard Pump Station project (CC14B)
• El Camino Real Fiber Optic Interconnect project (CS14E)
• Coast Highway 101 Business District Parking Study project (WC15C)
• South Coast Highway 101 Sidewalk Improvements project (CS15C)
• Chesterfield Quiet Zone Implementation project (CS17F)
• 2018 State Homeland Security Grant Program (WF18A)
• Ponto Storm Drain Emergency Repairs project (CX16E)
• Lone Jack Road Emergency Repairs project (CX17B)
• Cardiff Downtown ADA project (CS18H)
• Joint Technical Feasibility Study on CCE project (WC18G)
• Encinitas Boulevard Guardrail project (CS19D)
• Bonita Sidewalk project (CS19C)
• San Elijo Bridge Emergency Repairs project (CX20A)
Status updates and project -to -date expenditures for active projects are provided in Attachment 7.
Proposed Operating Budget Amendments (Attachment 3)
Detailed explanations for each proposed budget amendment (arranged by Department, Division
and Fund) are included in Attachment 3.
2020 -05 -20 Item #10A Page 9 of 51
General Fund Transfers Summary (March 31, 2020)
Adopted
Amended
3rd Qtr.
Percent
Proposed
Revised
Budget
Budget
YTD Actual
Realized
Budget
Projections
Description
2019 -20
2019 -20
2019 -20
2019 -20
Amendments
2018 -19
Transfers In
$ 2,265,863 $
2,465,379 $
1,106,208
44.9%
$ 615,038 $
3,080,417
Transfers Out
10,409,876
12,597,982
11,631,566
92.3%
8,000
12,605,982
Transfers Total
$ (8,144,013) $
(10,132,603) $
(10,525,358)
103.9%
$ 607,038 $
(9,525,565)
Capital Improvement Program Status Update (Attachment 7)
There are presently 120 active projects, with project -to -date expenditures totaling $55.7 million
as of March 31, 2020. Staff is requesting that the following 14 completed projects be closed and
unspent funds be returned to their original funding sources as identified in Attachment 4. The
remaining balance returned to the General Fund from closed projects totals $472,681.
• El Camino Real Storm Drain Repair project (CD06D)
• Coast Boulevard Pump Station project (CC14B)
• El Camino Real Fiber Optic Interconnect project (CS14E)
• Coast Highway 101 Business District Parking Study project (WC15C)
• South Coast Highway 101 Sidewalk Improvements project (CS15C)
• Chesterfield Quiet Zone Implementation project (CS17F)
• 2018 State Homeland Security Grant Program (WF18A)
• Ponto Storm Drain Emergency Repairs project (CX16E)
• Lone Jack Road Emergency Repairs project (CX17B)
• Cardiff Downtown ADA project (CS18H)
• Joint Technical Feasibility Study on CCE project (WC18G)
• Encinitas Boulevard Guardrail project (CS19D)
• Bonita Sidewalk project (CS19C)
• San Elijo Bridge Emergency Repairs project (CX20A)
Status updates and project -to -date expenditures for active projects are provided in Attachment 7.
Proposed Operating Budget Amendments (Attachment 3)
Detailed explanations for each proposed budget amendment (arranged by Department, Division
and Fund) are included in Attachment 3.
2020 -05 -20 Item #10A Page 9 of 51
Table 8 below provides a summary of all the proposed operating budget amendments by fund,
with additional detail provided in Attachment 3:
Table 8
Third Quarter Operating Budget Amendment Summary - All Funds
Revenue
Expenditure
Fund Balance
Increase
Increase
Increase
Description
(Decrease)
(Decrease)
(Decrease)
General Fund (101)
$ (2,773,212)
$ 345,113
$ (3,118,325)
State Capital Grant (203)
72,000
-
72,000
Coastal Zone Management Fund (212)
-
14,500
(14,500)
Senior Nutrition Grant Fund (221)
30,483
500
29,983
Capital Improvement Funds (401/402/403)
-
(629,810)
629,810
ESD Operations Fund (521)
1,070,967
(141,130)
141,130
Self Insurance Fund 601
Cardiff Sanitary Division (CSD) Fund (511)
321,621
321,621
Operating Budget Amendment Total
$ (2,670,729)
$ (732,448)
$ (1,938,281)
Proposed Adjustments to Transfers between Funds (Attachment 4)
In addition to the mid -year appropriations, several budget transfers have been identified which
require City Council approval. The transfers are summarized below in Table 9 and detailed in
Attachment 4:
Table 9
Fund Transfer Amendments - Third Quarter
Transfer In
Transfer Out
Increase
Increase
Fund
(Decrease)
(Decrease)
General Fund (101)
$ 615,038
$ 8,000
Highway Users Tax Allocation Fund (201)
-
(179,264)
State Capital Grant Fund (203)
150,445
72,000
Trans Net Program Fund (211)
2,083
-
Community Development Grant Program (222)
58,836
Federal Capital Grant Fund (223)
24,015
Flood Control Mitigation Fees Fund (239)
1,750
-
Capital Improvements Fund (401)
-
1,070,967
Capital Improvements Fund (402)
730,000
288,843
Cardiff Sanitary Division (CSD) Fund (511)
141,130
-
CSD Capital Replacement Fund (512)
-
141,130
Self Insurance Fund (601)
-
321,621
Fund Transfer Amendments Total
$ 1,723,297
$ 1,723,297
Proposed Personnel Changes
Staff is proposing two reclassifications at mid -year in the Finance department:
Reclassify Finance Analyst III Position to Estimated Annual Net Fiscal Impact: $6,065
Finance Manager I
The Finance Department has three multi -level Finance Manager 1 /11 /III positions: one assigned to
Operations, one to Budget /Purchasing and one to Accounting /Financial Reporting. On December
30, 2019, the Finance Operations Manager II position became vacant due to retirement. In an
ongoing effort to make processes and systems more efficient, the vacant Finance Manager 11
duties and responsibilities were redistributed among the Finance Director, the two remaining
Finance Managers and the Finance Analyst III responsible for payroll. The new responsibilities
2020 -05 -20 Item #10A Page 10 of 51
assigned to the Finance Analyst III position include supervision of accounts payable /receivable,
cashiering and payroll. The higher -level responsibilities justify a reclassification of the Finance
Analyst III (Grade 42, Step 8) to a Finance Manager I (Grade 43, Step 8). This position, as
proposed, will not allow for advancement to a Finance Manager II due to the fact that it is a hands -
on, working supervisor responsible for the City payroll.
Reclassify Vacant Finance Manager II Estimated Annual Net Fiscal Impact: $46,647
Position to Assistant Finance Director
With the reorganization of Department responsibilities and an increasing number of Capital
Improvement Projects (CIP), it was determined that reclassifying the vacant Finance Manager II
(Grade 61, Step 9) to an Assistant Finance Director position (Grade 65, Step 10) will enable the
Department to better support the City Council's priorities, enhance customer service, and create
a clear succession path for employee career development. The proposed Assistant Finance
Director position will be responsible for overseeing the Finance Operations, Budget /Purchasing
and Accounting /Financial Reporting Divisions. In addition, this position will be managing the CIP
process, overseeing the budget, audit and preparation of the Comprehensive Annual Financial
Report, completing Annual and Quarterly Treasury Reports and Financial Forecasts. Some of
the duties to be assigned to the proposed Assistant Finance Director will overlap with the duties
outlined in the job specifications for Finance Manager III, therefore, eliminating the need for the
Finance Manager III level of the multi -level classification.
The proposed Assistant Finance Director will coordinate the day to day business practices and
assume some of the higher level responsibilities, allowing the Finance Director to concentrate on
the financial operations of the City and maintain a keen awareness of the City's current finance
management and activities. The fiscal impact for the remainder of FY 2019 -20 is an increase of
$7,500 in budgeted expenditures. The annual fiscal impact is estimated to be approximately
$53,000.
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.
ATTACHMENTS:
1. Resolution No. 2020 -19 titled "A Resolution of the City Council of the City of Encinitas
Amending the Fiscal Year 2019 -20 Budget"
2. Resolution No. 2020 -20 titled "A Resolution of the City Council of the City of Encinitas
Approving Personnel Changes in the Finance Department and Adopting Position Titles and
Pay Ranges for Fiscal Year 2019 -20"
3. FY 2019 -20 Proposed Operating Budget Amendments — Third Quarter
4. FY 2019 -20 Proposed Fund Transfer Amendments — Third Quarter
5. FY 2019 -20 Summary of Budgetary Fund Balance
6. Schedule C: Detail of General Fund Revenues, Expenditures and Transfers
7. FY 2019 -20 YTD Capital Improvement Program Status Report (Third Quarter)
2020 -05 -20 Item #10A Page 11 of 51
ATTACHMENT 1
RESOLUTION NO. 2020 -19
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ENCINITAS
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 adopting the budget for Fiscal Year 2019 -20; and
WHEREAS, changes in anticipated revenues and /or expenditures of the City of
Encinitas necessitates amendments to 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 budget amendments for Fiscal Year 2019 -20 as contained in Exhibit A to this
resolution are hereby adopted.
PASSED, APPROVED AND ADOPTED this 20th day of May 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 -05 -20 Item #10A Page 12 of 51
ATTACHMENT 1
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 201h day of May, 2020 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Kathy Hollywood, City Clerk
2020 -05 -20 Item #10A Page 13 of 51
EXHIBIT A
2020 -05 -20 Item #10A Page 14 of 51
FV 2019 -20 Proposed Operating Budget Amendments - Third Quarter
Fund Name
Fund
Organization
Object
Project No. Description
Department
Revenue/ Expenditure/ Fund Balance
Code
Code
(Division)
Transferin Transfer
Out Increase
Increase (Decrease) Increase
(Decrease)
(Decrease)
1 GENFUND
101
00000
313.1
Reduce sales tax estimate due to non- essential business closures in response
Finance (Nan
$ (1,895,307)
$
(1,895,307)
to Covid -19 pandemic and new emergency taxpayer deferral program for
Departmental)
small business that will delay receipt of some tax payments over a 12 -month
period
2 GFNFUND
101
00000
314.1
Reduce TOT revenue projection due to nation and statewide stay -at -home
Finance (Non
$ (170,515)
$
(170,515)
orders in response to Covid -19 pandemic.
Departmental)
3 GFNFUND
101
80876
346.1
Reduce recreation fee revenue projections for cancelled programs due to
PR &CA
$ (692,390)
$
(692,390)
Covid -19 stay -at -home orders.
4 GENFUND
101
10302
431.21
Amendment to the City Attorney Division's operating budget in the General
City Attorney
$
145,000 $
(145,000)
Fund for legal contracts due to higher than anticipated legal fees. There is no
fiscal impact since a prior approved amendment and transfer for legal
expenses in the Self Insurance Fund will be reversed.
5 GENFUND
101
10302
431.22
Amendment to the City Attorney Division's operating budget in the General
City Attorney
$
141,621 $
(141,621)
Fund for legal contracts due to higher than anticipated legal fees. There is no
fiscal impact since a prior approved amendment and transfer for legal
expenses in the Self Insurance Fund will be reversed.
6 GFNFUND
101
10302
431.23
Amendment to the City Attorney Division's operating budget in the General
City Attorney
$
35,000 $
(35,000)
Fund for legal contracts due to higher than anticipated legal fees. There is no
fiscal impact since a prior approved amendment and transfer for legal
expenses in the Self Insurance Fund will he reversed.
7 GFNFUND
101
40360
431.1
Temporary staff coverage provided under a contract for two positions in
Finance
$
23,100 $
(23,100)
Finance that were on extended leave.
(Administration)
8 GENFUND
101
40360
411.1
Reclassification oftwo positions.
Finance
$
7,500 $
(7,500)
(Administration)
9 GFNFUND
101
62514
411.3
Increase in temporary lifeguard salaries due to hours spent during the
Fire
$
3,042 $
(3,042)
Grandview Bluff Collapse incident. These items were not budgeted.
(Marine Safety)
10 GENFUND
101
62514
412.1
Permanent overtime hours spent during Grandview Bluff Collapse incident
Fire
$
2,969 $
(2,969)
(not budgeted).
(Marine Safety)
11 GFNFUND
101
62514
412.3
Temporary employees overtime hours spent during Grandview Bluff Collapse
Fire
$
3,526 $
(3,526)
incident (not budgeted).
(Marine Safety)
12 GFNFUND
101
62514
421.4
PST benefit for additional temporary salaries and temporary overtime
Fire
$
203 $
(203)
requests.
(Marine Safety)
13 GENFUND
101
62514
422.1
Medicare benefit for additional temporary salaries, permanent overtime, and
Fire
$
133 $
(133)
temporary overtime requests.
(Marine Safety)
14 GFNFUND
101
62514
423.1
Workers Compensation benefit for additional temporary salaries, permanent
Fire
$
483 $
(483)
overtime, and temporary overtime requests.
(Marine Safety)
15 GENFUND
101
62514
424.1
Unemployment benefit for additional temporary salaries, permanent
Fire
$
15 $
(15)
overtime, and temporary overtime requests.
(Marine Safety)
16 GFNFUND
101
62514
432.1
Emergency signage, movement of Grandview tower, and movement of sand
Fire
$
4,140 $
(4,140)
to protect hluff due to Grandview Bluff Collapse incident, not budgeted.
(Marine Safety)
17 GENFUND
101
62514
462
Emergency field supplies purchased during Grandview Bluff Collapse incident,
Fire
$
116 $
(116)
not budgeted.
(Marine Safety)
18 GFNFUND
101
62514
469
Emergency food and drinks for staff deployed to the Grandview Bluff Collapse
Fire
$
1,765 $
(1,765)
incident (not budgeted).
(Marine Safety)
19 GENFUND
101
80810
432.2
Transferring budget to the Trail Maintenance Division for the purchase of a
PR &CA
$
(4,900) $
4,900
Trails App.
(Park Maintenance)
20 GFNFUND
101
80830
434
Transfer from Park Maintenance division for the purchase of a Trails App.
PR &CA
$
4,900 $
(4,900)
There is no net fiscal impact.
(Trail Maintenance)
21 GFNFUND
101
80810
432.2
Transfer of funds from the Park Maintenance Division to the Trails
PR &CA
$
(5,848) $
5,848
Maintenance Division for the appraisal and purchase of a trail easement that
(Park Maintenance)
provides a connection to Trail 84.
22 GENFUND
101
80830
472
Transfer of funds to the Trails Maintenance Division for the appraisal and
PR &CA
$
5,848 $
(5,848)
purchase of a trail easement that provides a connection to Trail 84. There is
(Trail Maintenance)
no net fiscal impact.
23 GFNFUND
101
80881
432.1
Reduce budgeted expenditure as the artists' stipends and insurance payments
PR &CA
$
123,500) $
23,500
are pending completion of the public art pedestals, which will occur in FY 2020
(Cultural Arts)
21.
24 GENFUND
101
80881
340
Reduce revenue projected from the sale of public art, pending completion of
PR &CA
$ (15,000)
$
(15,000)
the public art pedestals.
(Cultural Arts)
25 STCAPGRNT
203
00000
332.2
TBD A Highway Safety Improvement Program grant was awarded to the city for the
Development
$ 72,000
$
72,000
development of a Local Roadway Safety Plan. The grant award was $72,000
Services
and requires a $8,000 match.
(Engineering)
26 COASTMGMT
212
20314
432.2
Cardiff Living Shoreline sand dune replacement, trail and beach path
City Manager
$
14,500 $
(14,500)
accessibility repairs as required by the Memorandum of Agreement with the
(Coastal Zone)
California Department of Parks and Recreation.
2020 -05 -20 Item #10A Page 14 of 51
EXHIBIT A
2020 -05 -20 Item #10A Page 15 of 51
FY 2019 -20 Proposed Operating Budget Amendments - Third Quarter
Fund Name
Fund
Organization
Object
Project No. Description
Department
Revenue/
Expenditure/ Fund Balance
Code
Code
(Division)
Transferin
Transfer Out Increase
Increase (Decrease)
Increase (Decrease)
(Decrease)
27 SRNUTR
221
80860
331.3
PSNUT
Higher than projected revenue from the County of San Diego.
PR &CA
$ 26,090
$
26,090
(Senior Center)
28 SRNUTR
221
80860
331.1
PSNTP
Higher than projected revenue from the County of San Diego.
PR &CA
$ 4,393
$
4,393
(Senior Center)
29 SRNUTR
221
80860
431.1
PSNUT
Increase is requested due to an increase in the number of senior meals being
PR &CA
$ 500 $
(500)
served.
(Senior Center)
30 CIP -NEW
402
95101
592
TBD
A Highway Safety Improvement Program grant was awarded to the city for the
Development
$ 8,000 $
(8,000)
development of a Local Roadway Safety Plan. The grant award was $72,000
Services
and requires a $8,000 match.
(Engineering)
31 CIP -NEW
402
95203
592
TBD
A Highway Safety Improvement Program grant was awarded to the city far the
Development
$ 72,000 $
(72,000)
development of a Local Roadway Safety Plan. The grant award was $72,000
Services
and requires a $8,000 match.
(Engineering)
32 CIP - EXISTN
401
95222
590
CSO7B
The unexpended CDBG funds in the Santa Fe Drive improvements project will
Development
$ 158,836) $
58,836
he returned to the funding source and reallocated to an ADA project during FY
Services
2020 -21.
(Engineering)
33 CIP - EXISTN
401
95101
592
WC14B
Transfer availahle funding from the Housing Element Update project to the
Development
$ (650,000) $
650,000
Leucadia Blvd. Roundabout @ Hygeia project
Services
(Engineering)
34 CIP - EXISTN
402
95101
590
CS18B
Transfer available funding from the Housing Element Update project to the
Development
$ 650,000 $
(650,000)
Leucadia Blvd. Roundabout @ Hygeia project
Services
(Engineering)
35 CIP - EXISTN
401
95203
590
CDO6D
Close project El Camino Real Storm Drain.
Development
$ (150,445) $
150,445
Services
(Engineering)
36 CIP - EXISTN
401
95239
590
CDO6D
Close project EI Camino Real Storm Drain.
Development
$ (1,750) $
1,750
Services
(Engineering)
37 CIP - EXISTN
401
95211
590
CS14E
Close project Upgrade Traffic Signals El Camino Real.
Development
$ (54) $
54
Services
(Engineering)
38 CIP - EXISTN
401
95223
590
CS14E
Close project Upgrade Traffic Signals El Camino Real.
Development
$ 123,983) $
23,983
Services
(Engineering)
39 CIP - EXISTN
401
95101
592
WC15C
Close project Coast Hwy 101 Business Districts Parking Study.
Development
$ (12,206) $
12,206
Services (Land
Development)
40 CIP - EXISTN
401
95101
590
CS15C
Close project S. Coast Hwy 101 Sidewalk Improvements.
Development
$ (7,107) $
7,107
Services
(Engineering)
41 CIP -NEW
402
95101
590
CS17F
Close project Chesterfield Dr. Quiet Zone Implementation.
Development
$ (199,516) $
199,516
Services
(Engineering)
42 CIP -NEW
402
95223
580
WF18A
Close project SHSP Grant Dry Suits.
Fire and
$ 133) $
33
Marine Safety
(Fire Operations)
43 CIP -NEW
402
95101
590
CX17B
Close project. Emergency Repair Lone lack Rd.
Development
$ (47,484) $
47,484
Services
(Engineering)
44 CIP - EXISTN
401
95101
590
CS18H
Close project Downtown Cardiff ADA Project.
Development
$ (7,467) $
7,467
Services
(Engineering)
45 CIP - EXISTN
401
95222
590
CS18H
Close project Downtown Cardiff ADA Project.
Development
$ (2,029) $
2,029
Services
(Engineering)
46 CIP - EXISTN
401
95101
590
CS19D
Close project Encinitas Blvd. Guardrail.
Development
$ 143,088) $
43,088
Services
(Engineering)
47 CIP- EXISTN
401
95101
590
CS19C
Close project Bonita Sidewalk.
Development
$ (30,461) $
30,461
Services
(Engineering)
48 CIP - EXISTN
401
95101
590
CX2OA
Close project Emergency San Elijo Bridge Repair.
Development
$ (4,096) $
4,096
Services
(Engineering)
49 CIP - EXISTN
401
95101
590
CX16E
Close project Ponta Storm Drain Emergency Repairs.
Development
$ (79,446) $
79,446
Services
(Engineering)
50 CIP - EXISTN
402
95101
592
WC18G
Close project Joint Technical Feasibility Study on Community Choice Energy
Development
$ (41,810) $
41,810
(CCE).
Services
(Engineering)
51 CSDREPL
512
96662
590
CC14B
Close project Coast Blvd. Pump Station Upgrades.
Development
$ (141,130) $
141,130
Services
(Engineering)
52 CSDREPL
512
96662
590
CCO7B
The scope of the Lone lack & Somerset Replacement Project (CCO7B) was
Development
$ (1,783,780) $
1,783,780
incorporated into the Olivernhain Trunk Improvements Project (CCO4J).
Services
Transfer total of $1,783,780 from CCO7B to OOO4J.
(Engineering)
53 CSDREPL
512
96662
540
CCO4J
The scope of the Lone lack & Somerset Replacement Project (CCO7B) was
Development
$ 1,783,780 $
(1,783,780)
incorporated into the Olivernhain Trunk Improvements Project (CCO4J).
Services
Transfer total of $1,783,780 from CCO7B to OOO4J.
(Engineering)
54 SELFINS
601
20340
431.21
Reverse the amendment approved during the first quarter review for
City Manager
$ (321,621) $
321,621
unanticipated legal expenses. The amendment should have been applied to
(Risk Management)
accounts in the General Fund City Attorney Division, not in the Self Insurance
Fund.
2020 -05 -20 Item #10A Page 15 of 51
EXHIBIT A
2020 -05 -20 Item #10A Page 16 of 51
FY 2019 -20 Proposed Operating Budget Amendments - Third Quarter
Fund Name
Fund
Organization
Object
Project No.
Description Department
Revenue/
Expenditure/ Fund Balance
Code
Code
(Division)
Transferin
Transfer
Out Increase
Increase (Decrease)
Increase
(Decrease)
(Decrease)
55
Total Budget Amendments (All Funds)
$
(2,670,729) $
(732,448) $
(1,938,281)
56 GENFUND
101
90999
498.2
TBD
A Highway Safety Improvement Program grant was awarded to the city for the
$
8,000 $
(8,000)
development of a Local Roadway Safety Plan. The grant award requires a
$8,000 match.
57 STCAPGRNT
203
90999
498.2
TBD
A Highway Safety Improvement Program grant was awarded to the city for the
$
72,000 $
(72,000)
development of a Local Roadway Safety Plan. The grant award was $72,000.
58 CIP -NEW
402
00000
398.2
TBD
A Highway Safety Improvement Program grant was awarded to the city for the
$
80,000
$
80,000
development of a Local Roadway Safety Plan. Total project budget is $80,000.
59 CIP - EXISTN
401
90999
498.2
CS07B
The unexpended CDBG funds in the Santa Fe Drive Improvements project
$
58,836 $
(58,836)
(CS07B) will be returned to the funding source and reallocated to an ADA
project during FY 2020 -21.
60 CDBGGRANT
222
00000
398.1
CS07B
The unexpended CDBG funds in the Santa Fe Drive Improvements project
$
58,836
$
58,836
(CS07B) will be returned to the funding source and reallocated to an ADA
project during FY 2020 -21.
61 CIP - EXISTN
401
90999
498.2
WC14B
Reduce budget appropriation for Housing Element Update project (WC14B)
$
650,000 $
(650,000)
and increase appropriation for Leucadia Roundabout at Hygeia project
(CS18B).
62 CIP -NEW
402
00000
398.2
CS188
Reduce budget appropriation for Housing Element Update project (WC14B)
$
650,000
$
650,000
and increase appropriation for Leucadia Roundabout at Hygeia project
(CS18B).
63 CIP - EXISTN
401
90999
498.2
CD06D
Transfer out for closed capital project El Camino Real Storm Drain.
$
152,195 $
(152,195)
64 STCAPGRNT
203
00000
398.2
CD06D
Transfer in for closed capital project El Camino Real Storm Drain.
$
150,445
$
150,445
65 FLOODCNTRL
239
00000
398.2
CD06D
Transfer in for closed capital project El Camino Real Storm Drain.
$
1,750
$
1,750
66 CIP - EXISTN
401
90999
498.2
CS14E
Transfer out for closed capital project Upgrade Traffic Signals El Camino Real.
$
24,036 $
(24,036)
67 TRANSNET
211
00000
398.2
CS14E
Transfer in for closed capital project Upgrade Traffic Signals El Camino Real.
$
53.61
$
54
68 FEDLEGRNT
223
00000
398.2
CS14E
Transfer in for closed capital project Upgrade Traffic Signals El Camino Real.
$
23,983
$
23,983
69 CIP - EXISTN
401
90999
498.2
WC15C
Transfer out for closed capital project Coast Hwy 101 Business Districts
$
12,206 $
(12,206)
Parking Study.
70 GENFUND
101
00000
398.2
WC15C
Transfer in for closed capital project Coast Hwy 101 Business Districts Parking
$
12,206
$
12,206
Study.
71 CIP - EXISTN
401
90999
498.2
CS15C
Transfer out for closed capital project S. Coast Hwy 101 Sidewalk
$
7,107 $
(7,107)
Improvements..
72 GENFUND
101
00000
398.2
CS15C
Transfer in for closed capital project S. Coast Hwy 101 Sidewalk
$
7,107
$
7,107
Improvements..
73 CIP -NEW
402
90999
498.2
CS17F
Transfer out for closed capital project Chesterfield Dr. Quiet Zone
$
199,516 $
(199,516)
Implementation.
74 GENFUND
101
00000
398.2
CS17F
Transfer in for closed capital project Chesterfield Dr. Quiet Zone
$
199,516
$
199,516
Implementation.
75 CIP -NEW
402
90999
498.2
WF18A
Transfer out for closed project SHSP Grant Dry Suits.
$
33 $
(33)
76 FEDCAPGRNT
223
00000
398.2
WF18A
Transfer in for closed project SHSP Grant Dry Suits.
$
33
$
33
77 CIP -NEW
402
90999
498.2
CX17B
Transfer out for closed capital project Emergency Repair Lone lack Rd.
$
47,484 $
(47,484)
78 GENFUND
101
00000
398.2
CX17B
Transfer in for closed capital project Emergency Repair Lone lack Rd.
$
47,484
$
47,484
79 CIP - EXISTN
401
90999
498.2
CS18H
Transfer out for closed capital project Downtown Cardiff ADA Project.
$
9,497 $
(9,497)
80 GENFUND
101
00000
398.2
CS18H
Transfer in for closed capital project Downtown Cardiff ADA Project.
$
7,467
$
7,467
81 TRANSNET
222
00000
398.1
CS18H
Transfer in for closed capital project Downtown Cardiff ADA Project.
$
2,029
$
2,029
82 CIP - EXISTN
401
90999
498.2
CS19D
Transfer out for closed capital project Encinitas Blvd. Guardrail.
$
43,088 $
(43,088)
83 GENFUND
101
00000
398.2
CS19D
Transfer in for closed capital project Encinitas Blvd. Guardrail.
$
43,088
$
43,088
2020 -05 -20 Item #10A Page 16 of 51
EXHIBIT A
Total Transfers (All Funds)
$ 1,902,561 $ 1,902,561 $
2020 -05 -20 Item #10A Page 17 of 51
FV 2019 -20 Proposed Operating Budget Amendments - Third Quarter
Fund Name
Fund
Organization
Object
Project No. Description Department
Revenue/
Expenditure/ Fund Balance
Code
Code
(Division)
Transferin
Transfer Out Increase
Increase (Decrease)
Increase (Decrease)
(Decrease)
84 CIP- EXISTN
401
90999
498.2
CS19C
Transferoutfor closed capital project Bonita Sidewalk.
$ 30,461 $
(30,461)
85 GFNFUND
101
00000
398.2
CS19C
Transfer in for closed capital project Bonita Sidewalk.
$ 30,461
$
30,461
86 CIP - EXISTN
401
90999
498.2
CX2OA
Transfer out for closed capital project San Elijo Bridge Repair.
$ 4,096 $
(4,096)
87 GFNFUND
101
00000
398.2
CX2OA
Transfer in for closed capital project San Elijo Bridge Repair.
$ 4,096
$
4,096
88 CIP - EXISTN
401
90999
498.2
CX16E
Transfer out for closed capital project Ponta Storm Drain Emergency Repairs.
$ 79,446
89 GFNFUND
101
00000
398.2
CX16E
Transfer in for closed capital project Ponta Storm Drain Emergency Repairs.
$ 79,446
90 CIP -NEW
402
90999
498.2
WC18G
Transfer out for closed capital project Joint Technical Feasibility Study on
$ 41,810
Community Choice Energy (CCF).
91 GFNFUND
101
00000
398.2
WC18G
Transfer in for closed capital project Joint Technical Feasibility Study on
$ 41,810
Community Choice Energy (CCE).
92 CSDREPL
512
90999
498.2
CC14B
Transfer out for closed capital project Coast Blvd. Pump Station Upgrades.
$ 141,130 $
(141,130)
93 CSDOPS
511
90999
398.2
CC14B
Transfer in for closed capital project Coast Blvd. Pump Station Upgrades.
$ 141,130
$
141,130
94 SELFINS
601
90999
498.1
Reverses the amendment approved during the first quarter review for
$ 321,621 $
(321,621)
unanticipated legal expenses. The amendment should have been applied to
accounts in the General Fund City Attorney Division, not in the Self Insurance
Fund.
95 GFNFUND
101
00000
398.1
Reverses the amendment approved during the first quarter review for
$ 321,621
$
321,621
unanticipated legal expenses. The amendment should have been applied to
accounts in the General Fund City Attorney Division, not in the Self Insurance
Fund.
Total Transfers (All Funds)
$ 1,902,561 $ 1,902,561 $
2020 -05 -20 Item #10A Page 17 of 51
ATTACHMENT 2
RESOLUTION 2020 -20
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ENCINITAS
APPROVING PERSONNEL CHANGES IN THE FINANCE DEPARTMENT AND
ADOPTING POSITION TITLES AND PAY RANGES FOR FISCAL YEAR 2019 -20
WHEREAS, the City Council eliminates and creates positions of employment and
approves reclassification (re- specifications) with the City by Resolution including the title
and pay ranges for all positions; and
WHEREAS, the City Council of the City of Encinitas is adopting the Position Titles
and Pay Ranges for Fiscal Year 2019 -2020 (Exhibit A).
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Encinitas
that the following Personnel Changes are effective May 20, 2020:
The Positions Titles and Pay Ranges as contained in the attached Exhibit A are
herewith adopted:
Reclassify Finance Analyst III Grade 42 position to Finance Manager I Grade 43 in
the Finance Department;
Reclassify Finance Manager II Grade 61 position to Assistant Finance Director
Grade 65 in the Finance Department.
PASSED, APPROVED AND ADOPTED this 20th day of May 2020 by the City
Council of the City of Encinitas, State of California.
Catherine S. Blakespear, Mayor
ATTEST:
Kathy Hollywood, City Clerk
60:11�7_T.�Cil7i]
Leslie E. Devaney, City Attorney
2020 -05 -20 Item #10A Page 18 of 51
ATTACHMENT 2
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 20th day of May, 2020 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Kathy Hollywood, City Clerk
2020 -05 -20 Item #10A Page 19 of 51
EXHIBIT A
City of Encinitas
Salary Schedule for Fiscal Year 2019 -20
Effective July 1, 2019
Revised on April 7, 2020 and adopted by City Council on May 20, 2020
2% Increase Effective uly 1, 2019
2020 -05 -20 Item #10A Page 20 of 54" of
Miscellaneous Positions
Grade
Classification Title
STEP
HOURLY
BI- WEEKLY
MONTHLY
ANNUAL
11
Arts Assistant
1
17.6159
1,409
3,053
36,641
Pro ram Assistant 1
2
18.4969
1,480
3,206
38,474
Program Assistant I - Confidential
3
19.4215
1,554
3,366
40,397
4
20.3927
1,631
3,535
42,417
5
21.4122
1,713
3,711
44,537
6
22.4829
1,799
3,897
46,764
13
Finance Technician I
1
21.5839
1,727
3,741
44,894
Finance Technician I - Confidential
2
22.6631
1,813
3,928
47,139
Geographic Information Systems Technician 1
3
23.7962
1,904
4,125
49,496
Heavy Equipment Mechanic 1
4
24.9859
1,999
4,331
51,971
Human Resources Technician 1
5
26.2353
2,099
4,547
54,569
Information Technology Technician 1
6
27.5470
2,204
4,775
57,298
Program Assistant II
Pro ram Assistant II - Confidential
Utility & Maintenance Technician 1
21
Finance Technician II
1
22.4507
1,796
3,891
46,698
Finance Technician II - Confidential
2
23.5732
1,886
4,086
49,032
Human Resources Technician II
3
24.7517
1,980
4,290
51,484
Program Assistant III
4
25.9895
2,079
4,505
54,058
Program Assistant III - Confidential
5
27.2890
2,183
4,730
56,761
Utility & Maintenance Technician II
6
28.6533
2,292
4,967
59,599
7
30.0860
2,407
5,215
62,579
22
Department Administrative Support Coordinator
1
24.3403
1,947
4,219
50,628
Facilities Specialist
2
25.5573
2,045
4,430
53,159
Finance Technician III
3
26.8352
2,147
4,651
55,817
Finance Technician III - Confidential
4
28.1770
2,254
4,884
58,608
Geographic Information Systems Technician 11
5
29.5857
2,367
5,128
61,538
Heavy Equipment Mechanic II
6
31.0651
2,485
5,385
64,615
Information Technology Technician II
7
32.6182
2,609
5,654
67,846
Planner I
Pro ram Coordinator
Utility & Maintenance Technician III
23
Accountant 1
1
26.2293
2,098
4,546
54,557
Code Enforcement Officer 1
2
27.5408
2,203
4,774
57,285
Engineering Specialist 1
3
28.9178
2,313
5,012
60,149
Hea Equipment Mechanic III
4
30.3639
2,429
5,263
63,157
Planner II
5
31.8820
2,551
5,526
66,315
Recreation Supervisor 1
6
33.4760
2,678
5,803
69,630
Stormwater Environmental Specialist 1
7
35.1497
2,812
6,093
73,111
lUtility & Maintenance Technician IV
2020 -05 -20 Item #10A Page 20 of 54" of
EXHIBIT A
Grade
Classification Title
STEP
HOURLY
BI- WEEKLY
MONTHLY
ANNUAL
24
Accountant II
1
28.5951
2,288
4,956
59,478
Code Enforcement Officer II
2
30.0249
2,402
5,204
62,452
Deputy City Clerk
3
31.5261
2,522
5,465
65,574
Deputv Fire Marshal 1
4
33.1025
2,648
5,738
68,853
En i eering Specialist II
5
34.7577
2,781
6,025
72,296
Executive Assistani
6
36.4955
2,920
6,326
75,911
Finance Analyst 1
7
38.3202
3,066
6,642
79,706
Geographic Information Systems Analyst I
Human Resources Analyst I
Information Technology Analyst I
Management Analyst I
Parks & Beach Supervisor I
Planner III
Recreation Supervisor II
Risk/Safety Analyst I
Stormwater Environmental Specialist II
25
Accountant III
1
31.4321
2,515
5,448
65,379
Code Enforcement Officer III
2
33.0036
2,640
5,721
68,648
Deputy Fire Marshal II
3
34.6539
2,772
6,007
72,080
Engineering Specialist III
4
36.3866
2,911
6,307
75,684
Facilities Supervisor
5
38.2057
3,056
6,622
79,468
Finance Analyst 11
6
40.1162
3,209
6,953
83,442
Fleet Maintenance Supervisor
7
42.1220
3,370
7,301
87,614
Human Resources Analyst II
Management Analyst II
Parks & Beach Supervisor II
Risk/Safety Analyst II
Special Events & Projects Supervisor
Stormwater Environmental Specialist III
Utility & Maintenance Field Supervisor
41
Assistant Center Manager
1
32.1881
2,575
5,579
66,951
Code Enforcement Supervisor
2
33.7976
2,704
5,858
70,299
Geographic Information Systems Analyst II
3
35.4874
2,839
6,151
73,814
Information Technology Analyst 11
4
37.2619
2,981
6,459
77,505
Planner IV
5
39.1250
3,130
6,782
81,380
Utility & Maintenance Supervisor 1
6
41.0812
3,287
7,121
85,449
7
43.1352
3,451
7,477
89,721
8
45.2921
3,623
7,851
94,208
42
Finance Analyst 111
1
33.9876
2,719
5,891
70,694
Geographic Information Systems Analyst III
2
35.6871
2,855
6,186
74,229
Human Resources Analyst 111
3
37.4713
2,998
6,495
77,940
Information Technology Analyst 111
4
39.3450
3,148
6,820
81,838
Management Analyst III
5
41.3121
3,305
7,161
85,929
Risk & Safety Analyst III
6
43.3778
3,470
7,519
90,226
Senior Deputy Fire Marshal
7
45.5467
3,644
7,895
94,737
Utility & Maintenance Supervisor 11
8
47.8240
3,826
8,289
99,474
2020 -05 -20 Item #10A Page 21 of 5V2o17
EXHIBIT A
Grade
Classification Title
STEP
HOURLY
BI- WEEKLY
MONTHLY
ANNUAL
43
Arts Program Administrator
1
35.7869
2,863
6,203
74,437
Center Manager
2
37.5763
3,006
6,513
78,159
Finance Manager 1
3
39.4551
3,156
6,839
82,067
Information Technology Project Manager
4
41.4279
3,314
7,181
86,170
Pro ram Administrator
5
43.4991
3,480
7,540
90,478
Senior Management Anal sl
6
45.6742
3,654
7,917
95,002
7
47.9577
3,837
8,313
99,752
8
50.3558
4,028
8,728
104,740
44
Climate Action Plan Administrator
1
38.0401
3,043
6,594
79,123
En ineer I
2
39.9422
3,195
6,923
83,080
Environmental Project Manager
3
41.9391
3,355
7,269
87,233
Information Technology Supervisor
4
44.0362
3,523
7,633
91,595
Senior Planner 1
5
46.2378
3,699
8,015
96,175
6
48.5499
3,884
8,415
100,984
7
50.9773
4,078
8,836
106,033
8
53.5263
4,282
9,278
111,335
45
En ineer II
1
40.7421
3,259
7,062
84,744
Park Operations Manager
2
42.7791
3,422
7,415
88,981
Recreation Services Manager
3
44.9180
3,593
7,786
93,429
Senior Planner II
4
47.1641
3,773
8,175
98,101
Superintendent
5
49.5222
3,962
8,584
103,006
6
51.9983
4,160
9,013
108,156
7
54.5984
4,368
9,464
113,565
8
57.3282
4,586
9,937
119,243
61
Finance Manager II
1
40.9480
3,276
7,098
85,172
2
42.9953
3,440
7,453
89,430
3
45.1451
3,612
7,825
93,902
4
47.4025
3,792
8,216
98,597
5
49.7726
3,982
8,627
103,527
6
52.2611
4,181
9,059
108,703
7
54.8744
4,390
9,512
114,139
8
57.6180
4,609
9,987
119,845
9
60.4990
4,840
10,486
125,838
62
Finance Manager III
1
42.6614
3,413
7,395
88,736
Principal Planner
2
44.7945
3,584
7,764
93,173
3
47.0342
3,763
8,153
97,831
4
49.3861
3,951
8,560
102,723
5
51.8553
4,148
8,988
107,859
6
54.4481
4,356
9,438
113,252
7
57.1705
4,574
9,910
118,915
8
60.0290
4,802
10,405
124,860
9
63.0305
5,042
10,925
131,103
2020 -05 -20 Item #10A Page 22 of 541eIof7
EXHIBIT A
Grade
Classification Title
STEP
HOURLY
BI- WEEKLY
MONTHLY
ANNUAL
63
Senior Engineer
1
44.3746
3,550
7,692
92,299
2
46.5934
3,727
8,076
96,914
3
48.9231
3,914
8,480
101,760
4
51.4884
4,119
8,925
107,096
5
53.9377
4,315
9,349
112,191
6
56.6347
4,531
9,817
117,800
7
59.4662
4,757
10,307
123,690
8
62.4397
4,995
10,823
129,875
9
65.5616
5,245
11,364
136,368
64
City Traffic Engineer
1
46.5209
3,722
8,064
96,763
Department Manager I / Chief Information Officer 1
2
48.8469
3,908
8,467
101,602
Principal Engineer
3
51.2893
4,103
8,890
106,682
4
53.8540
4,308
9,335
112,016
5
56.5466
4,524
9,801
117,617
6
59.3739
4,750
10,291
123,498
7
62.3424
4,987
10,806
129,672
8
65.4596
5,237
11,346
136,156
9
68.7326
5,499
11,914
142,964
65
Assistant Director of Public Works /Assistant General Manager
1
51.5488
4,124
8,935
107,221
Assistant Finance Director
2
54.1263
4,330
9,382
112,583
City Engineer
3
56.8326
4,547
9,851
118,212
City Planner
4
59.6742
4,774
10,344
124,122
Department Manager II / Chief Information Officer II
5
62.6580
5,013
10,861
130,329
6
65.7907
5,263
11,404
136,845
7
69.0804
5,526
11,974
143,687
8
72.5343
5,803
12,573
150,871
9
76.1612
6,093
13,201
158,415
10
79.9693
6,398
13,861
166,336
66
City Clerk /Director of Legislative Services
1
44.8918
3,591
7,781
93,375
2
47.1363
3,771
8,170
98,043
3
49.4932
3,959
8,579
102,946
4
51.9678
4,157
9,008
108,093
5
54.5661
4,365
9,458
113,498
6
57.2944
4,584
9,931
119,172
7
60.1592
4,813
10,428
125,131
8
63.1672
5,053
10,949
131,388
9
66.3255
5,306
11,496
137,957
10
69.6418
5,571
12,071
144,855
81
Department Director 1
1
50.4322
4,035
8,742
104,899
2
52.9539
4,236
9,179
110,144
3
55.6014
4,448
9,638
115,651
4
58.3815
4,671
10,119
121,434
5
61.3006
4,904
10,625
127,505
6
64.3657
5,149
11,157
133,881
7
67.5840
5,407
11,715
140,575
8
70.9632
5,677
12,300
147,604
9
74.5114
5,961
12,915
154,984
10
78.2370
6,259
13,561
162,733
2020 -05 -20 Item #10A Page 23 of 5V4of7
EXHIBIT A
Grade
Classification Title
STEP
HOURLY
BI- WEEKLY
MONTHLY
ANNUAL
82
Department Director II
1
52.0638
4,165
9,024
108,293
Director of Human Resources
2
54.6671
4,373
9,476
113,708
3
57.4003
4,592
9,949
119,393
4
60.2705
4,822
10,447
125,363
5
63.2840
5,063
10,969
131,631
6
66.4482
5,316
11,518
138,212
7
69.7706
5,582
12,094
145,123
8
73.2591
5,861
12,698
152,379
9
76.9221
6,154
13,333
159,998
10
80.7682
6,461
14,000
167,998
83
Department Director III
1
55.4480
4,436
9,611
115,332
Director of Parks and Recreation
2
58.2204
4,658
10,092
121,098
Director of Public Works
3
61.1315
4,891
10,596
127,154
4
64.1880
5,135
11,126
133,511
5
67.3974
5,392
11,682
140,187
6
70.7673
5,661
12,266
147,196
7
74.3057
5,944
12,880
154,556
8
78.0208
6,242
13,524
162,283
9
81.9219
6,554
14,200
170,398
10
86.0180
6,881
14,910
178,917
84
Department Director IV
1
58.2204
4,658
10,092
121,098
Director of Finance/City Treasurer
2
61.1315
4,891
10,596
127,154
3
64.1880
5,135
11,126
133,511
4
67.3974
5,392
11,682
140,187
5
70.7673
5,661
12,266
147,196
6
74.3057
5,944
12,880
154,556
7
78.0208
6,242
13,524
162,283
8
81.9219
6,554
14,200
170,398
9
86.0180
6,881
14,910
178,917
10
90.3190
7,226
15,655
187,864
2020 -05 -20 Item #10A Page 24 of TVIof7
EXHIBIT A
Grade
Classification Title
STEP
HOURLY
BI- WEEKLY
MONTHLY
ANNUAL
89
Development Services Director
1
60.6779
4,854
10,517
126,210
2
63.7118
5,097
11,043
132,520
3
66.8973
5,352
11,596
139,146
4
70.2421
5,619
12,175
146,104
5
73.7543
5,900
12,784
153,409
6
77.4420
6,195
13,423
161,079
7
81.3141
6,505
14,094
169,133
8
85.3798
6,830
14,799
177,590
9
89.6488
7,172
15,539
186,469
10
94.1311
7,530
16,316
195,793
87
Assistant City Manager
1
62.9454
5,036
10,911
130,926
2
66.0926
5,287
11,456
137,473
3
69.3974
5,552
12,029
144,347
4
72.8672
5,829
12,630
151,564
5
76.5106
6,121
13,262
159,142
6
80.3359
6,427
13,925
167,099
7
84.3529
6,748
14,621
175,454
8
88.5705
7,086
15,352
184,227
9
92.9991
7,440
16,120
193,438
10
97.6490
7,812
16,926
203,110
Effective June 1, 2019
85
City Manager
1
122.6172
9,809
21,254
255,044
City Council
Effective December 11, 2018
86
City Council Member
1
9.9213
794
1,720
20,636
Effective December 11, 2018
88
Mayor
1
10.4981
840
1,820
21,836
1
+
I I
2020 -05 -20 Item #10A Page 25 of 541esof7
EXHIBIT A
2% Increase Effective Julv 1. 2019
Grade
Classification Title
STEP
HOURLY
BI- WEEKLY
MONTHLY
ANNUAL
S88
Fire Marshal
1
44.1946
3,536
7,660
91,925
2
46.4041
3,712
8,043
96,521
3
48.7244
3,898
8,446
101,347
4
51.1607
4,093
8,868
106,414
5
53.7187
4,298
9,311
111,735
6
56.4047
4,512
9,777
117,322
7
59.2250
4,738
10,266
123,188
8
62.1860
4,975
10,779
129,347
9
65.2954
5,224
11,318
135,814
STEP
HOURLY
SEMI-
MONTHLY
MONTHLY
ANNUAL
S98
Fire Battalion Chief
1
33.1283
4,019
8,039
96,467
56 hours a week
2
34.7848
4,220
8,441
101,291
3
36.5240
4,431
8,863
106,355
4
38.3502
4,653
9,306
111,673
5
40.2677
4,886
9,771
117,256
6
42.2810
5,130
10,260
123,119
7
44.3951
5,386
10,773
129,275
8
46.6148
5,656
11,312
135,738
9
48.9457
5,939
11,877
142,526
STEP
HOURLY
SEMI-
MONTHLY
MONTHLY
ANNUAL
S99
Administrative Fire Battalion Chief
1
51.0163
4,422
8,843
106,118
40 hours a week
2
53.5671
4,643
9,285
111,424
3
56.2455
4,875
9,750
116,995
4
59.0578
5,119
10,237
122,845
5
62.0107
5,374
10,749
128,987
6
65.1112
5,643
11,286
135,437
7
68.3667
5,925
11,851
142,208
8
71.7852
6,222
12,443
149,319
9
75.3744
6,533
13,065
156,785
S96
Deputy Fire Chief
1
57.9604
5,023
10,047
120,562
2
60.8585
5,275
10,549
126,591
3
63.9014
5,538
11,077
132,920
4
67.0963
5,815
11,630
139,566
5
70.4513
6,106
12,212
146,544
6
73.9738
6,411
12,823
153,871
7
77.6725
6,732
13,464
161,565
8
81.5560
7,068
14,137
169,643
9
85.6340
7,422
14,844
178,126
S97
Department Director
1
62.8361
5,446
10,892
130,704
Fire Chief
2
65.9780
5,718
11,437
137,239
3
69.2767
6,004
12,008
144,101
4
72.7407
6,304
12,609
151,307
5
76.3776
6,620
13,239
158,872
6
80.1965
6,951
13,901
166,815
7
84.2063
7,298
14,596
175,156
8
88.4167
7,663
15,326
183,914
9
92.8376
8,046
16,092
193,110
10
97.4794
8,449
16,897
202,765
2020 -05 -20 Item #10A Page 26 of 54geIof7
EXHIBIT A
Grade
Classification Title
STEP
HOURLY
BI- WEEKLY
MONTHLY
ANNUAL
S87
Marine Safety Captain
1
40.2564
3,221
6,978
83,733
2
42.2693
3,382
7,327
87,920
3
44.3828
3,551
7,693
92,316
4
46.6018
3,728
8,078
96,932
5
48.9318
3,915
8,482
101,778
6
51.3785
4,110
8,906
106,867
7
53.9474
4,316
9,351
112,211
8
56.6449
4,532
9,818
117,821
2020 -05 -20 Item #10A Page 27 of 541egof7
ATTACHMENT 3
FY 2019 -20 Proposed Operating Budget Amendments - Third Quarter
Revenue Expenditure Fund Balance
Department Increase Increase Increase
Description (Division) (Decrease) (Decrease) (Decrease)
General Fund (101)
In response to the Covid -19 pandemic, the Governor ordered all non- Finance $ (1,895,307) $ (1,895,307)
essential business to close beginning mid - March. This will result in a (Non
reduction in sales tax receipts. Business -level sales tax data from the Departmental)
State reflecting the first weeks of this crisis arrives at the end of May;
data reflecting the April -June impacts will be available in August.
Additionally, Governor Newsom signed Executive Order N -40 -20 on
March 30, 2020, which allowed the state to offer a 90 -day extension of
sales and use tax returns and payments for all businesses filing a
return for less than $1 million in tax liability.
Occupancy at hotels and short -term vacation rentals is significantly Finance $ (170,515) $ (170,515)
lower due to nation -wide stay -at -home orders in response to the Covid- (Non
19 pandemic. This will result in a reduction in revenue from Transient Departmental)
Occupancy Tax receipts from the original projection.
The issuance of stay -at -home orders in response to the Covid -19 Parks, Recreation $ (692,390) $ (692,390)
pandemic resulted in the cancellation of a number of recreation and Cultural Arts
programs through the end of the fiscal year and a reduction in
revenue collected from registration fees.
A budget amendment was approved by the City Council for higher City Manager $ 321,621 $ (321,621)
than anticipated expenditures for attorney services on January 22, (City Attorney)
2020. The approved budget increase occurred in the Self Insurance
Fund but actual expenditures are being made in the General Fund in
the City Attorney division budget.
The appropriation is being moved from the Self Insurance Fund 601.
There is no fiscal impact associated with this budget transfer.
Due to unanticipated, extended medical and family leaves for two
permanent employees, the Finance Department has had to rely on
temporary contract staff to assist during their absence, the cost of
which has been mostly covered by savings from vacancies in other
positions due to retirements. Staff is requesting an amendment in the
amount of $23,100 to cover the difference and continue to utilize
temporary contract staff for an additional two months as an employee
on a modified work schedule transitions back to a full -time schedule.
Additionally, staff is requesting the reclassifications of two positions
that will result in a net fiscal impact of approximately $7,500 for the
remaining six weeks of FY 2019 -20. The estimated annual net fiscal
impact is approximately $53,000 in FY2020 -21. Staff is requesting a
reclassification of the Finance Analyst III in payroll to a Finance
Manager I and a reclassification of the vacant Finance Manager II to
an Assistant Finance Director position to enable the Department to
better support the City Council's priorities, enhance customer service,
and create a clear succession path for employee career development.
Finance
30,600 $ (30,600)
2020 -05 -20 Item #10A Page 28 of 51
ATTACHMENT 3
FY 2019 -20 Proposed Operating Budget Amendments - Third Quarter
Revenue Expenditure Fund Balance
Department Increase Increase Increase
Description (Division) (Decrease) (Decrease) (Decrease)
Request to increase Marine Safety operating budget due to Fire and Marine $ 16,392 $ (16,392)
unanticipated expenditures for temporary salaries, overtime for Safety
permanent and temporary employees, emergency signage, movement (Marine Safety)
of the Grandview tower, movement of sand to protect the bluff,
emergency field supplies and emergency food for employees during
the Grandview Bluff Collapse incident.
Staff is requesting a budget transfer from the Parks Maintenance
Parks, Recreation
$ (4,900) $ 4,900
Division for the purchase of a trails app not originally budgeted. The
and Cultural Arts
new trails app allows users to get information on hiking, biking and
(Park
riding trails, as well as find information about Encinitas' parks,
Maintenance)
beaches and viewpoints, on their mobile device. There is no fiscal
impact resulting from this action.
Parks, Recreation
$ 4,900 $ (4,900)
and Cultural Arts
(Trail
Maintenance)
Request to transfer funds from the Park Maintenance Division
Parks, Recreation
$ (5,848) $ 5,848
operating budget for the appraisal and purchase of a trail easement.
and Cultural Arts
The easement will provide a connection to Trail 84. There is no fiscal
(Park
impact resulting from this action.
Maintenance)
Parks, Recreation
$ 5,848 $ (5,848)
and Cultural Arts
(Trail
Maintenance)
Budget adjustment request to reduce both revenue and expenditures Parks, Recreation $ (15,000) $ (23,500) $ 8,500
in the current fiscal year from the sale of the public art pieces and and Cultural Arts
artist stipends and insurance for five public art pieces. Installation is (Cultural Arts)
pending completion of the sculpture pads, which are anticipated to be
completed in FY 2020 -21. This request has a net increase of $8,500
to the General Fund.
Total General Fund (101)
State Capital Grant Fund (203)
$ (2,773,212) $ 345,113 $ (3,118,325)
The City's Highway Safety Improvement Program (HSIP) grant Development $ 72,000 $ 72,000
application to Caltrans to develop a Local Roadway Safety Plan was Services
approved and awarded. The development of the Plan will increase (Engineering)
the City's chances of being awarded HSIP grants for future cycles.
The grant award was $72,000 and requires an $8,000 match.
Total State Capital Grant Fund (203) $ 72,000 $ - $ 72,000
2020 -05 -20 Item #10A Page 29 of 51
ATTACHMENT 3
-Y 2019 -20 Proposed Operating Budget Amendments - Third Quarter
Revenue Expenditure Fund Balance
Department Increase Increase Increase
description (Division) (Decrease) (Decrease) (Decrease)
Coastal Zone Management Fund (212)
On December 20, 2017, the City Council approved a Memorandum of City Manager $ 14,500 $ (14,500)
Agreement with the California Department of Parks and Recreation for (Environmental
long term maintenance of the Cardiff State Beach Living Shoreline Services)
Project and authorized the City Manager to encumber dune repair and
restoration funds (not to exceed $25,000 annually) from the Coastal
Zone Management Fund to fulfill permit conditions. The parties are
required to conduct an annual site visit and prepare an assessment
letter report. Required maintenance for FY 2019 -20 includes sand
dune replacement, trail and beach path accessibility repairs.
Total Coastal Zone Management Fund (212) $ - $ 14,500 $ (14,500)
fhe requested budget adjustment reflects higher than projected Parks, Recreation $ 30,483 $ 500 $ 29,983
evenue from the County of San Diego as a result of increases in the and Cultural Arts
camber of meals served and rides provided to senior citizens (Administration)
)articipating in the Senior Nutrition Lunch Program. Also, the number
)f meals served by the contracted lunch provider has slightly
ncreased.
Total Senior Nutrition Grant Fund (221) $ 30,483 $ 500 $ 297983
Capital Improvements Funds (401/402/403)
:reate a new work project for the development of the Local Roadway Development $ 80,000 $ (80,000
Safety Plan. The City received a Highway Safety Improvement Services
'rogram (HSIP) grant of $72,000 from Caltrans to develop the plan. (Traffic
fhe grant requires an $8,000 match from the City. Engineering)
fhe unexpended CDBG funds in the Santa Fe Drive Improvements Development $ (58,836) $ 58,836
)roject (CS07B) will be returned to the funding source and reallocated Services
o an ADA project during FY 2020 -21. (Engineering)
Reduce budget appropriation for Housing Element Update project Development $ (650,000) $ 650,000
WC14B) and increase appropriation for Leucadia Roundabout at Services
iygeia project (CS18B). (Engineering)
$ 650,000 $ (650,000
fhe California Office of Emergency Services (OES) issued a Development $ (152,195) $ 152,195
gotification of Project Closure for El Camino Real Storm Drain project Services
CD06D) on June 30, 2018. The project will be closed and the (Engineering)
emaining budget will be returned to the State Capital Grant Fund
203) and Flood Control Mitigation Fees Fund (239).
The El Camino Real Fiber Optic Interconnect project (CS14E) was Development
completed in March 2017. The final federal grant reimbursement was Services
received in December 2018, and the project was reconciled in June (Traffic
2019. The City Council authorized the filing of a Notice of Completion Engineering)
on June 28, 2017. The project will be closed and the remaining
budget will be returned to the TransNet Program Fund (211) and
Federal Capital Grant Fund (223).
(24,036) $ 24,036 1
2020 -05 -20 Item #10A Page 30 of 51
ATTACHMENT 3
FY 2019 -20 Proposed Operating Budget Amendments - Third Quarter
Revenue Expenditure Fund Balance
Department Increase Increase Increase
Description (Division) (Decrease) (Decrease) (Decrease)
The Coast Highway 101 Business District Parking Study project Development $ (12,206) $ 12,206
(WC15C) has been completed. The project will be closed and the Services
remaining budget will be returned to the General Fund (101). (Land
Development)
City Council authorized the filing of a Notice of Completion for the Development $ (7,107) $ 7,107
South Coast Highway 101 Sidewalk Improvements project (CS15C) Services
on December 12, 2018. The project will be closed and the remaining (Engineering)
budget will be returned to the General Fund (101).
City Council authorized the filing of a Notice of Completion for the Development $ (199,516) $ 199,516
Chesterfield Quiet Zone Implementation project (CS17F) on August Services
21, 2019. The project will be closed and the remaining budget will be (Engineering)
returned to the General Fund (101).
The 2018 State Homeland Security Grant program (WF18A) funded Fire and Marine $ (33) $ 33
the purchase of dry suits for the swiftwater rescue team. The project Safety
will be closed and the remaining budget will be returned to the Federal (Fire Operations)
Capital Grant Fund (223).
City Council authorized the filing of a Notice of Completion for the Development $ (47,484) $ 47,484
Lone Jack Road Emergency Repairs project (CX17B) on June 28, Services
2017. Grant for $282,562 approved by Caltrans. City received grant (Engineering)
funding in May 2019. The project will be closed and the remaining
budget will be returned to the General Fund (101).
City Council authorized the filing of a Notice of Completion for the Development $ (9,497) $ 9,497
Cardiff Downtown ADA project (CS18H) on September 18, 2019. Services
The project will be closed and the remaining budget will be returned to (Engineering)
the General Fund (101) and Community Development Block Grant
Program Fund (222).
The Encinitas Boulevard Guardrail project (CS19D) was completed in Development $ (43,088) $ 43,088
April 2019. The project will be closed and the remaining budget will Services
be returned to the General Fund (101). (Engineering)
City Council authorized the filing of a Notice of Completion for the Development $ (30,461) $ 30,461
Bonita Sidewalk project (CS19C) on July 11, 2019. The project will be Services
closed and the remaining budget will be returned to the General Fund (Engineering)
(101).
City Council authorized the filing of a Notice of Completion for the Development $ (4,096) $ 4,096
San Elijo Bridge Emergency Repairs project (CX20A) on January 22, Services
2020. The project will be closed and the remaining budget will be (Engineering)
returned to the General Fund (101).
The final report for the Ponto Storm Drain Emergency Repairs project Development $ (79,446) $ 79,446
(CX16E) was received by Council in February 2019 and the required Services
monitoring required under the Coastal Development Permit was (Engineering)
completed. The project will be closed and the remaining budget will be
returned to the General Fund (101).
The Joint Technical Feasibility Study on Community Choice Energy City Manager $ (41,810) $ 41,810
(CCE) project (WC18G) was received by Council. The project will be (Environmental)
closed and the remaining budget will be returned to the General Fund
(101).
Total Capital Improvements Funds (401/402/403) $ - $ (629,810) $ 629,810
2020 -05 -20 Item #10A Page 31 of 51
ATTACHMENT 3
FY 2019 -20 Proposed Operating Budget Amendments - Third Quarter
Revenue Expenditure Fund Balance
Department Increase Increase Increase
Description (Division) (Decrease) (Decrease) (Decrease)
CSD Capital Replacement Fund (512)
City Council authorized the filing of a Notice of Completion for the Development $ (141,130) $ 141,130
Coast Blvd. Pump Station project (CC14B) on January 24, 2018. The Services
project will be closed and the remaining budget will be returned to the (Engineering)
CSD Operations Fund (511).
The scope of the Lone Jack & Somerset Replacement Project Public Works $ 1,783,780 $ (1,783,780)
(CC07B) was incorporated into the Olivenhain Trunk Improvements (Wastewater
Project (CC04J). Transfer total of $1,783,780 from CC07B to CC04J. Operations)
$ (1,783,780) $ 1,783,780
Total CSD Capital Replacement Fund (512) $ - $ (141,130) $ 141,130
Self Insurance Fund (601)
A budget amendment was approved by the City Council for higher City Manager (Risk $ (321,621) $ 321,621
than anticipated expenditures for attorney services. However, the Management)
approved budget increase occurred in the Self Insurance Fund and
should have been made in the General Fund in the City Attorney's
division budget. The appropriation is being moved from the Self
Insurance Fund (601).
Total Self Insurance Fund 601
Total All Funds
2020 -05 -20
$ - $ (321,621) $ 321,621
$ (2,670,729) $ (732,448) $ (1,938,281)
Item #10A Page 32 of 51
ATTACHMENT 4
'Y 2019 -20 Proposed Fund Transfer Amendments - Third Quarter
Transfer In Transfer Out
Increase Increase
)escription Department (Decrease) (Decrease)
General Fund (101)
The City's Highway Safety Improvement Program (HSIP) grant Development
application to Caltrans to develop a Local Roadway Safety Plan was Services
approved and awarded. The development of the Plan will increase the (Traffic
City's chances of being awarded HSIP grants for future cycles. The Engineering)
grant award was $72,000 and requires an $8,000 match.
General Fund (101) $ 8,000
State Capital Grant Fund (203) $ 72,000
Capital Improvement Fund (402) $ 80,000
Highway Users Tax Allocation ( "Gas Tax ") Fund (201)
.ower than projected tax revenue collected from gasoline sales
esulting from the Governor's stay -at -home order.
iighway Users Tax Allocation Fund (201) $ (179,264
3eneral Fund (101) $ (179,264)
Capital Improvement Funds (401/402/403)
-he unexpended CDBG funds in the Santa Fe Drive Improvements
project (CS07B) will be returned to the funding source and reallocated
D an ADA project during FY 2020 -21.
;apital Improvement Fund (401) $ 58,83,
;ommunity Development Block Grant Fund (222) $ 58,836
?educe budget appropriation for Housing Element Update project
WC14B) and increase appropriation for Leucadia Roundabout at
iygeia project (CS18B).
;apital Improvement Fund (401) $ 650,00
;apital Improvement Fund (402) $ 650,000
The California Office of Emergency Services (OES) issued a Development
Notification of Project Closure for El Camino Real Storm Drain project Services
(CD06D) on June 30, 2018. (Engineering)
Capital Improvement Fund (401) $ 152,195
State Capital Grant Fund (203) $ 150,445
Flood Control Mitiqation Fees Fund (239) $ 1,750
The El Camino Real Fiber Optic Interconnect project (CS14E) was Development
completed in March 2017. The final federal grant reimbursement was Services
received in December 2018, and the project was reconciled in June (Traffic
2019. The City Council authorized the filing of a Notice of Completion Engineering)
on June 28, 2017. The project will be closed and the remaining budget
will be returned to the 211/223 Funds.
Capital Improvement Fund (401)
TransNet Program Fund (211)
Federal Capital Grant Fund (223)
$ 54
$ 23,983
$ 24,036
2020 -05 -20 Item #10A Page 33 of 51
ATTACHMENT 4
FY 2019 -20 Proposed Fund Transfer Amendments - Third Quarter
Transfer In Transfer Out
Increase Increase
Description Department (Decrease) (Decrease)
The Coast Highway 101 Business District Parking Study project Development
(WC15C) has been completed. The project will be closed and the Services
remaining budget will be returned to the 101 Fund. (Land
Development)
Capital Improvement Fund (401) $ 12,206
General Fund (101) $ 12,206
City Council authorized the filing of a Notice of Completion for the Development
South Coast Highway 101 Sidewalk Improvements project (CS15C) on Services
December 12, 2018. The project will be closed and the remaining (Engineering)
budget will be returned to the 101 Fund.
Capital Improvement Fund (401) $ 7,107
General Fund (101) $ 7,107
City Council authorized the filing of a Notice of Completion for the Development
Chesterfield Quiet Zone Implementation project (CS17F) on August 21, Services
2019. The project will be closed and the remaining budget will be (Engineering)
returned to the 101 Fund.
Capital Improvement Fund (402) $ 199,516
General Fund (101) $ 199,516
The 2018 State Homeland Security Grant program (WF18A) funded Fire and Marine
the purchase of dry suits for the swiftwater rescue team. The project Safety
will be closed and the remaining budget will be returned to the 223 (Fire Operations)
Fund.
Capital Improvement Fund (402) $ 33
Federal Capital Grant Fund (223) $ 33
City Council authorized the filing of a Notice of Completion for the Development
Lone Jack Road Emergency Repairs project (CX17B) on June 28, Services
2017. Grant for $282,562 approved by Caltrans. City received grant (Engineering)
funding in May 2019. The project will be closed and the remaining
budget will be returned to the 101 Fund.
Capital Improvement Fund (402) $ 47,484
General Fund (101) $ 47,484
City Council authorized the filing of a Notice of Completion for the Development
Cardiff Downtown ADA project (CS18H) on September 18, 2019. The Services
project will be closed and the remaining budget will be returned to the (Engineering)
101 and 211 Funds.
Capital Improvement Fund (401) $ 9,497
General Fund (101) $ 7,467
Community Development Block Grant Fund (222) $ 2,029
The Encinitas Boulevard Guardrail project (CS19D) was completed in Development
April 2019. The project will be closed and the remaining budget will be Services
returned to the 101 Fund. (Engineering)
Capital Improvement Fund (401) $ 43,088
General Fund (101) $ 43,088
2020 -05 -20 Item #10A Page 34 of 51
ATTACHMENT 4
FY 2019 -20 Proposed Fund Transfer Amendments - Third Quarter
Transfer In Transfer Out
Increase Increase
Description Department (Decrease) (Decrease)
City Council authorized the filing of a Notice of Completion for the Development
Bonita Sidewalk project (CS19C) on July 11, 2019. The project will be Services
closed and the remaining budget will be returned to the 101 Fund. (Engineering)
Capital Improvement Fund (401) $ 30,461
General Fund (101) $ 30,461
City Council authorized the filing of a Notice of Completion for the San Development
Elijo Bridge Emergency Repairs project (CX20A) on January 22, 2020. Services
The project will be closed and the remaining budget will be returned to (Engineering)
the 101 Fund.
Capital Improvement Fund (401) $ 4,096
General Fund (101) $ 4,096
The final report for the Ponto Storm Drain Emergency Repairs project Development
(CX16E) was received by Council in February 2019 and the required Services
monitoring required under the Coastal Development Permit was (Engineering)
completed. The project will be closed and the remaining budget will be
returned to the General Fund (101).
Capital Improvement Fund (401) $ 79,446
General Fund (101) $ 79,446
The Joint Technical Feasibility Study on Community Choice Energy Development
(CCE) project (WC18G) was received by Council. The project will be Services
closed and the remaining budget will be returned to the General Fund (Engineering)
(101).
Capital Improvement Fund (402) $ 41,810
General Fund (101) $ 41,810
Cardiff Sanitary Division (CSD) Capital Replacement Fund (512)
City Council authorized the filing of a Notice of Completion for the Development
Coast Blvd. Pump Station project (CC14B) on January 24, 2018. The Services
project will be closed and the remaining budget will be returned to the (Engineering)
511 Fund.
CSD Capital Replacement Fund (512) $ 141,130
CSD Operations Fund (511) $ 141,130
Self Insurance Fund (601)
A budget amendment was approved by the City Council for higher than City Manager
anticipated expenditures for attorney services. However, the approved (Risk
budget increase occurred in the Self Insurance Fund and should have Management)
been made in the General Fund in the City Attorney's division budget.
The appropriation is being moved from the Self Insurance Fund 601.
Self Insurance Fund (601)
General Fund (101)
Total Transfers
$ 321,621
$ 321,621
$ 1,723,297 $ 1,723,297
2020 -05 -20 Item #10A Page 35 of 51
City of Encinitas ATTACHMENT 5
Summary of Budgetary Fund Balance
FY 2019 -2020
FY 2019 -20 Council Action
2020 -05 -20 Item #10A Page 36 of 51
Increase
(Decrease) to
Available Fund
Description
Meeting Date
Resolution #
Fund Balance
Balance
Actual Beginning Fund Balance, 7/1/19
24,422,331
Less: Contingency Reserve
(13,999,980)
Budget Stabilization Reserve
(1,545,909)
Nonspendable Reserve
(267,211)
CIP Carryover Reserve
CIP Carryover Reserve
8,609,231
Available Beginning Fund Balance, 711/19
FY 2019 -20 Original Budgets Adopted
6112119
2019 -43
(395,067)
8,214,164
Less FY19 Encumbrance Carryovers
(13,248)
FY 2019 -20 Budget Adjustments by Council:
1. Approval of SEIU MOU including Unrepresented (posted with orig budget)
6/19/19
2019 -51
(436,204)
7,764,712
2. Fire Chief Officers Compensation (posted with orig budget)
6/19/19
2019 -54
(12,175)
7,752,537
3. City Manager Agreement Amendment (posted with orig budget)
6/19/19
2019 -57
(5,001)
7,747,536
4. San Elijo Emergency Bridge Repair Project CX20A
8/21/19
2019 -69
(200,000)
7,547,536
5. NCTD ROW Drainage Repairs and Improvements Project CD20A
8/28/19
2019 -72
(150,000)
7,397,536
6. Senior Nutrition Meal Contract
8/28/19
2019 -77
(5,000)
7,392,536
7. Census 2020 Complete Count Grant
9/11/19
2019 -82
-
7,392,536
8. Plan Review Services
9/11/19
2019 -73
(140,000)
7,252,536
9. S. Coast Hwy 101 Safety and Mobility Improvements Project CS20E
9/25/19
2019 -81
(100,000)
7,152,536
10. Climate Action Plan (CAP) Mitigation Measures
10/23/19
2019 -84
(87,360)
7,065,176
11. Homeless Action Plan Consulting Services
10/23/19
2019 -83
(75,000)
6,990,176
12. School Crossing Guards
10/30/19
2019 -93
(18,000)
6,972,176
13. El Portal Undercrossing Project CS16F
10/30/19
2019 -90
(189,928)
6,782,248
14. SEJPA Information Technology Maintenance and Support
11/13/19
2019 -89
8,554
6,790,802
15. El Camino Real Mobility Improvements
11/13/19
2019 -97
(76,722)
6,714,080
16. Rancho Santa Fe Rd Traffic Analysis Project CS18E
12/13/19
2019 -104
(50,000)
6,664,080
17. North Leucadia/ Saxony Canyon Fast Response Vehicle Pilot Program
12/18/19
2019 -106
(298,146)
6,365,934
18. Morning Sun Drive & Woodside Ln ADA Improvements Project CS19B
12/18/19
2019 -108
(500,000)
5,865,934
19. S. Coast Hwy 101 Safety and Mobility Improvements
1/22/20
2020 -04
(431,292)
5,434,642
20. Additional Funding San Elijo Bridge Repair Emergency Project
1/22/20
2020 -02
(46,883)
5,387,759
21. Additional Lump Sum Payment to CalPERS
1/22/20
2020 -06
(500,000)
4,887,759
22. First Quarter Budget Amendments
1/22/20
2020 -08
(221,116)
4,666,643
23. Street Light Maintenance and Repair Services Agreement Amendment
4/15/20
2020 -25
(34,965)
4,631,678
24. Additional Marine Safety Staffing
5/6/20
(45,000)
4,586,678
25. Third Quarter Budget Amendments
1 5120120
2020 -19
1 (2,511,287)
2,075,391
Projected Available Fund Balance 6/30/2020
1
1
1 (6,520,592)1
2,075,391
2020 -05 -20 Item #10A Page 36 of 51
ATTACHMENT 6
Schedule C: General Fund Revenue, Expenditures and Transfers Detail
FY 2019 -20
FY 2019 -20
FY 2019 -20
FY 2019 -20
FY 2019 -20
FY 2019 -20
Adopted
Budget
Amended
3rd Qtr.
Budget
Budget
Budget
Amendment
Budget
Actual
$ Variance
6/12/19
Amounts
Over /(Under)
YTD
YTD
REVENUE
TAX REVENUE
1 PROPERTY TAXES
$ 48,366,974
$ $
48,366,974 $
28,290,143 $
(20,076,831)
58.5%
2 DOCUMENTARY TRANSFER TAXES
520,000
520,000
396,782
(123,218)
76.3%
3 SALES TAXES
13,677,709
13,677,709
8,918,277
(4,759,432)
65.2%
4 TRANSIENT OCCUPANCY TAX
2,131,887
2,131,887
1,495,832
(636,055)
70.2%
5 FRANCHISE FEES
2,230,414
2,230,414
1,130,342
(1,100,072)
50.7%
6 TAX REVENUE TOTAL
66,926,984
66,926,984
40,231,376
(26,695,608)
60.1%
OTHER REVENUE
7 LICENSES AND PERMITS
280,200
280,200
201,597
(78,603)
71.9%
8 INTERGOVERNMENTAL REVENUE
616,547
46,350
662,897
449,739
(213,158)
67.8%
9 CHARGES FOR SERVICES
7,354,684
584,360
7,939,044
5,539,748
(2,399,296)
69.8%
10 FINES AND PENALTIES
709,753
-
709,753
519,814
(189,939)
73.2%
11 USE OF MONEY
847,489
847,489
1,186,744
339,255
140.0%
12 OTHER REVENUE
559,811
-
559,811
533,203
(26,608)
95.2%
13 OTHER REVENUE TOTAL
10,368,484
630,710
10,999,194
8,430,845
(2,568,349)
76.6%
14 REVENUE TOTAL
77,295,468
630,710
77,926,178
48,662,221
(29,263,957)
62.4%
EXPENDITURES
GENERAL GOVERNMENT
15 CITYCOUNCIL - ADMINISTRATION
477,736
-
477,736
321,585
(156,151)
67.3%
16 CITY COUNCIL - CITY ATTORNEY
380,000
-
380,000
434,574
54,574
114.4%
17 CITY MANAGER - ADMINISTRATION
1,144,955
5,001
1,149,956
763,360
(386,596)
66.4%
18 CITY MANAGER - ECONOMIC DEV
103,000
-
103,000
62,272
(40,728)
60.5%
19 CITY MANAGER- ENVIRONMENTAL SVC
180,944
180,944
117,945
(62,999)
65.2%
20 CITY MANAGER - HUMAN RESOURCES
882,136
-
882,136
619,619
(262,517)
70.2%
21 CITY MANAGER- INFORMATION TECHNOLOGY
2,661,571
37,796
2,699,367
1,869,578
(829,789)
69.3%
23 CITYCLERK - ADMINISTRATION
431,114
-
431,114
300,839
(130,275)
69.8%
24 CITY CLERK - ELECTIONS
3,200
3,200
308
(2,892)
9.6%
25 FINANCE - ADMINISTRATION
2,015,008
-
2,015,008
1,352,592
(662,416)
67.1%
26 GENERAL GOVERNMENT TOTAL
8,279,664
42,797
8,322,461
5,842,671
(2,479,790)
70.2%
DEVELOPMENT SERVICES
27 DEV SVC- DIRECTOR
345,947
-
345,947
241,528
(104,419)
69.8%
28 DEV SVC- PLAN -ADMIN SVCS
427,289
-
427,289
309,278
(118,011)
72.4%
29 DEV SVC- PLAN -LAND DEVELOPMENT
2,592,435
140,000
2,732,435
1,805,995
(926,440)
66.1%
30 DEV SVC- PLAN- REGULATORY PERMIT
135,570
-
135,570
98,839
(36,731)
72.9%
31 DEV SVC- P LAN -APP LICANT DEPOSIT
5,000
-
5,000
-
(5,000)
0.0%
32 DEV SVC- PLAN -ADV PLANNING -HSG
676,728
75,000
751,728
410,022
(341,706)
54.5%
33 DEV SVC- PLAN - BUILDING & CODE
2,276,268
300,000
2,576,268
1,722,887
(853,381)
66.9%
34 DEV SVC- PLAN - PARKING CITATION
113,500
-
113,500
33,303
(80,197)
29.3%
35 DVC SVC -ENG -CITY ENGINEER
1,218,777
13,248
1,232,025
717,766
(514,258)
58.3%
36 DEV SVC -ENG- TRAFFIC ENGINEERING
688,204
18,000
706,204
435,928
(270,276)
61.7%
38 DEV SVC -ENG- INSPECTIONS
1,285,604
-
1,285,604
711,341
(574,263)
55.3%
40 DEVELOPMENT SERVICES TOTAL
9,765,322
546,248
10,311,570
6,486,888
(3,824,682)
62.9%
2020 -05 -20 Item #10A Page 37 of 51
ATTACHMENT 6
Schedule C: General Fund Revenue, Expenditures and Transfers Detail
PUBLIC SAFETY
41 PUBLIC SAFETY -LAW ENFORCEMENT
42 PUBLIC SAFETY- FIRE ADMIN
43 PUBLIC SAFETY -FIRE OPERATIONS
44 PUBLIC SAFETY -LOSS PREVENTION
45 PUBLIC SAFETY - DISASTER PREP
46 PUBLIC SAFETY- MARINE SAFETY
47 PUBLIC SAFETY - JRLIFEGUARDS
48 PUBLIC SAFETY TOTAL
PUBLIC WORKS
49 PUBLICWORKS - ADMINISTRATION
SD PUBLIC WORKS- ENVIRONMENTAL
51 PUBLIC WORKS - STREET MAINT
52 PUBLIC WORKS -FAC MAINT CVC CTR
53 PUBLIC WORKS -FAC MAINT FIRE ST
54 PUBLIC WORKS -FAC MAINT PW YRD
55 PUBLIC WORKS -FAC MAINT LIBRARY
56 PUBLIC WORKS -COMM CTR & PARKS
57 PUBLIC WORKS -STORM WATER MAINT
58 PUBLIC WORKS -STORM WATER FLOOD
59 PUBLIC WORKS - STORMWATER PROG
6D PUBLIC WORKS TOTAL
PARKS, RECREATION & CULTURAL ARTS
61 PARKS REC - ADMINISTRATION
62 PARKS REC - PARK MAINTENANCE
63 PARKS REC - BEACH MAINTENANCE
64 PARKS REC - TRAIL MAINTENANCE
65 PARKS REC- RECREATION PROGRAMS
66 PARKS REC - COMM CENTER OPER
67 PARKS REC - COMM CENTER PROGRAMS
68 PARKS REC - COMM CENTER RENTALS
69 PARKS REC - SENIOR CENTER
70 PARKS REC - REC FACILITY PROGRAMS
71 PARKS REC - CULTURAL ARTS
72 PARKS, REC & CULTURAL ARTS TOTAL
NON - DEPARTMENTAL
73 NON DEPT - CENTRAL PURCHASES
74 NON DEPT- SHARED EXPENSES'
75 NON - DEPARTMENTAL TOTAL
76 EXPENDITURES TOTAL
77 EXCESS OF REVENUE OVER EXPENDITURES
TRANSFERS
78 TRANSFERS IN
79 TRANSFERS OUT
80 TRANSFER TOTAL
81 NET INCREASE (DECREASE) TO FUND BALANCE
FY 2019 -20
FY 2019 -20
FY 2019 -20
FY 2019 -20
FY 2019 -20
FY 2019 -20
Adopted
Budget
Amended
3rd Qtr.
Budget
Budget
701,447
Budget
Amendment
Budget
Actual
$ Variance
300,036
-
6/12/19
102,767
(197,269)
Amounts
Over /(Under)
YTD
488,509
350,224
(138,285)
71.7%
861,665
YTD
861,665
588,120
15,997,406
68.3%
15,997,406
7,948,DD5
(8,049,401)
49.7%
(90,895)
565,248
-
565,248
423,257
(141,991)
74.9%
71.9%
13,999,898
295,926
14,295,824
10,713,010
(3,582,814)
74.9%
657,217
680,509
-
680,509
408,937
(271,572)
60.1%
(13,500)
184,501
163,317
184,SD1
152,807
(31,694)
82.8%
7,681,813
1,359,098
(2,805,151)
1,359,098
923,201
(435,897)
67.9%
52,949
259,301
-
259,301
173,312
(85,989)
66.8%
441,481
33,045,961
295,926
33,341,887
20,742,528
(12,599,359)
62.2%
89.1916
456,020
27,410
483,430
347,824
(135,606)
71.9%
7,748,946
5,840
-
5,840
300
(5,540)
5.1%
199,516
3,075,008
1,106,208
3,075,008
1,839,907
(1,235,101)
59.8%
(12,597,982)
450,145
-
450,145
312,190
(137,955)
69.4%
(10,525,357)
312,001
2,220
314,221
222,911
(91,310)
70.9%
(4,924,434)
181,744
-
181,744
107,399
(74,345)
59.1%
337,995
337,995
192,671
(145,324)
57.0%
361,850
361,850
261,187
(100,663)
72.2%
669,624
669,624
449,286
(220,338)
67.1%
91,677
91,677
68,105
(23,572)
74.3%
809,216
-
809,216
513,420
(295,796)
63.4%
6,751,120
29,630
6,780,750
4,315,201
(2,465,550)
63.6%
1,210,025
1,210,025
897,611
(312,414)
74.2%
2,412,460
(25,000)
2,387,460
1,491,547
(895,913)
62.5%
701,447
701,447
368,525
(332,922)
52.5%
300,036
-
300,036
102,767
(197,269)
34.3%
481,509
7,000
488,509
350,224
(138,285)
71.7%
861,665
-
861,665
588,120
(273,545)
68.3%
306,207
18,000
324,207
233,312
(90,895)
72.0%
97,471
-
97,471
70,123
(27,348)
71.9%
232,190
29,600
261,790
145,826
(115,964)
55.7%
657,217
110,345
767,562
465,290
(302,272)
60.6%
295,141
(13,500)
281,641
163,317
(118,324)
58.0%
7,555,368
126,445
7,681,813
4,876,662
(2,805,151)
63.556
103,798
-
103,798
52,949
(50,849)
51.0%
4,045,289
948,379
4,993,668
4,486,770
441,481
89.8%
4,149,087
948,379
5,097,466
4,539,719
390,632
89.1916
69,546,522
1,989,425
71,535,947
46,803,670
(23,783,898)
65.456
7,748,946
(1,358,715)
6,390,232
1,858,551
(5,480,060)
29.156
2,265,863
199,516
2,465,379
1,106,208
(1,359,171)
44.9%
(10,409,876)
(2,188,106)
(12,597,982)
(11,631,566)
966,416
92.3%
(8,144,013)
(1,988,590)
(10,132,603)
(10,525,357)
(392,755)
103.9%
$ (395,067) $
(3,347,305) $
(3,742,372) $
(8,666,806) $
(4,924,434)
231.656
1 On June 19, 2019, City Council adopted Resolution No. 2019 -51 amending the adopted FY 2019 -20 Operating Budget to include changes in the approved MOU with
SEIU and salary and benefit changes for unrepresented employees.
2020 -05 -20 Item #10A Page 38 of 51
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