2022-02-23 Item 08E Mid-Year Status Report and Budget AmendmentsMEETING DATE: February 23, 2022
PREPARED BY: Tom Gallup, Assistant
Director of Finance
DEPT. DIRECTOR: Teresa S. McBroome
DEPARTMENT: Finance CITY MANAGER: Pamela Antil
SUBJECT:
Fiscal Year 2021-22 Mid-Year Operating Budget Status Report, Proposed Budget Amendments
and Proposed Personnel Changes.
RECOMMENDED ACTION:
Staff recommends that City Council takes the following actions:
1. Receive and file the Fiscal Year 2021-22 Mid-Year Operating Budget Status Report; and
2. Adopt Resolution No. 2022-12 titled “A Resolution of the City Council of the City of
Encinitas Amending the Fiscal Year 2021-22 Budget” (Attachment 1); and
3. Adopt Resolution No. 2022-24 titled “A Resolution of the City Council of the City of
Encinitas Approving Personnel Changes in the Development Services Department”
(Attachment 2).
STRATEGIC PLAN:
This item falls within the Financially Sound Decision-Making operating principle of the Strategic
Plan by achieving long-term fiscal sustainability.
FISCAL CONSIDERATIONS:
The Finance Department has completed the mid-year review of FY 2021-22, which includes
recommendations for operating budget appropriations and budget transfers for City Council
consideration. Proposed mid-year budget amendments for all funds will increase estimated
revenues by $2,629,990, increase budgeted expenditures by $1,661,612; reduce transfers in by
$3,752,531 (to correct budgeted transfers to other funds from closed projects that occurred last
fiscal year and for which no transfer is occurring this fiscal year), and reducing transfers out by
$455,060 (mostly from budgeted transfers from the fleet replacement funds to the General Fund
that are not necessary this fiscal year).
2022-02-23 Item #08E Page 1 of 34
The impact of all proposed General Fund amendments is as follows:
Increase of $2,533,600 in estimated revenue, mostly from higher than anticipated sales
tax returns and revenues collected from updated fees.
Increase in budgeted expenditures of $757,070, of which $374,000 is due to firefighter
overtime on strike team deployments to wildfires (reimbursable by the State); $151,500
for Development Services and Infrastructure and Sustainability Department program
requests; and $98,000 for two new proposed FTEs in the Development Services
Department.
Increase in transfers out from the General Fund of $544,940, mostly from a transfer of
$550,000 to the Self Insurance Fund for workers compensation claims and ongoing
litigation.
The overall fiscal impact is a net increase in fund balance of $1,231,590. Attachment 3
provides detailed descriptions of these proposed operating budget and transfer amendments.
The available fund balance in the General Fund is $7,064,020, which includes all previous FY
2021-22 General Fund budget amendments approved by the City Council since the adoption of
the FY 2021-22 budget (but not including the proposed amendments under consideration).
Approval of both the mid-year operating budget amendments and fund transfer amendments will
increase the General Fund available fund balance by $1,231,590 to $8,295,610. A summary of
Council actions and available fund balance is included as Attachment 4.
BACKGROUND:
On June 23, 2021, the City Council adopted Resolution 2021-70, approving the FY 2021-22
Operating Budget and the Capital Improvement Program (CIP) with appropriations.
On December 15, 2021, the City Council received the Report on the Financial Results for Fiscal
Year 2020-21. The FY 2020-21 ending fund balance in the General Fund totaled $27,163,284.
After deducting $909,819 of fund balance that is non spendable, restricted, or assigned for other
purposes, the unassigned fund balance is $26,253,465. Per City Council policy, $15,297,366
from the unassigned fund balance is reserved for contingencies (20 percent of FY 2021-22
adopted operating expenditures) and $1,700,925 is reserved for budget stabilization (two
percent of FY 2021-22 projected revenues). The remaining unassigned fund balance of
$9,255,174 was available for City Council appropriation at the beginning of FY 2021-22.
Adoption of the FY 2021-22 operating budget reduced fund balance by approximately $1.5
million to $7,754,020 to fund priority capital projects.
All approved amendments since July 1, 2021 have resulted in an overall fiscal year-to-date
reduction in fund balance of $690,000, of which $150,000 has been transferred to capital
projects. These previously approved budget amendments are listed in Attachment 4. Adopting
the proposed mid-year budget amendments will increase available balance in the General Fund
by $1,231,590.
The Capital Improvement Program and Work Projects Mid-Year Budget Status Report and
Proposed Budget Amendments will be presented separately at the March 23, 2022 City Council
meeting.
ANALYSIS:
The purpose of this report is to provide a quarterly update on the current fiscal year operating
budget and provide recommendations for additional budget amendments and budget transfers.
2022-02-23 Item #08E Page 2 of 34
After six months of FY 2021-22, actual revenues are expected to exceed estimates by year-end,
while budgeted expenditures are anticipated to be less than budget. Schedule C (Attachment
5)presents a summary of budget versus actuals for General Fund operating revenues,
expenditures and transfers.
General Fund Revenues
Table 1 below provides General Fund revenue totals by adopted budget, amended budget,
year-to-date (YTD) actual and mid-year revised projections.
Table 1
General Fund revenues totaled $32.9 million, which is approximately 39 percent of current fiscal
year estimates. The year-to-date (YTD) actual total for property tax is relatively lower at mid-
year since the majority of tax revenue collected occurs in the third and fourth quarters of the
fiscal year (following the December and April payment deadlines), including distribution of taxes
in lieu of vehicle license fees (estimated at $8.5 million) in two payments in January and May.
Revenue from this source is expected to exceed the original projection at year-end, as
delinquencies have been lower than anticipated.
Similarly, sales tax revenue is 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 the
November and December sales tax revenue advance in January and February). Revenue from
this category is expected to exceed initial projections (which were conservative due to the
uncertainty surrounding the economic impact from the COVID-19 pandemic). Staff is proposing
increasing its projection by $1.7 million due to strong growth in sales throughout the year in the
Fuel and Service Stations, Restaurants and Hotels, General Consumer Goods and Autos and
Transportation categories.
Transient Occupancy Tax (TOT) collected from hotels and short-term vacation rentals has
performed slightly better than projected. Receipts are slightly higher as a percentage of the
budget compared with receipts at the same point last year (55% this fiscal year compared with
53% in FY 2020-21).
Like property and sales tax, most of the revenue from franchise taxes is received in subsequent
quarters and is at 29% of the fiscal year projection.
Revenues from fines issued for vehicles and parking citations by the Sheriff’s department are
lower than anticipated as deputies were instructed to limit contact with the public during the
COVID-19 pandemic.
Description
Adopted
Budget
2021-22
Amended
Budget
2021-22
Mid-Year
YTD Actual
2021-22
Percent
Realized
2021-22
Proposed
Budget
Amendments
Budget with
Proposed
Amendments
2021-22
Property Tax 54,246,604$ 54,246,604$ 18,591,230$ 34.3%54,246,604$
Documentary Transfer Tax 600,000 600,000 445,335 74.2%600,000
Sales Tax 14,385,055 14,385,055 5,856,222 40.7%1,720,000 16,105,055
Transient Occupancy Tax 3,271,895 3,271,895 1,798,218 55.0%3,271,895
Franchise Tax 2,329,049 2,329,049 667,881 28.7%2,329,049
Licenses, Fees and Permits 236,000 236,000 137,798 58.4%236,000
Intergovernmental Revenue 703,346 703,346 148,765 21.2%703,346
Charges for Services 7,198,118 7,333,118 4,191,350 57.2%390,000 7,723,118
Fines and Penalties 435,253 435,253 157,832 36.3%435,253
Use of Money and Property 984,154 984,154 506,815 51.5%984,154
Other Revenue 656,793 656,793 445,968 67.9%423,600 1,080,393
Revenue Total 85,046,267$ 85,181,267$ 32,947,414$ 38.7%2,533,600$ 87,714,867$
General Fund Revenue Summary (December 31, 2021)
Note: Some column totals may not sum due to rounding.
2022-02-23 Item #08E Page 3 of 34
Intergovernmental revenue is at 21% of budget at mid-year. Expected revenue of $510,000
from the Cooperative Agreement for Fire Management Services with the Cities of Del Mar and
Solana Beach will be received in the second half of the fiscal year.
Revenues in the Charges for Services category are expected to exceed the original projection at
year-end, mostly due to the adoption of a new fee schedule effective October 1, 2021. Staff is
proposing mid-year budget amendments in this category of $240,000 for additional revenue
from engineering fees and $150,000 for higher than anticipated registrations for outdoor
recreation programs.Staff is proposing mid-year budget amendments of $410,000 in the Other
Revenue category, which mostly reflects additional revenue from the state for firefighter strike
team deployments (the cost of which is reimbursed) and approximately $14,000 collected from
liens placed on the County tax roll for weed abatement performed on properties.
General Fund revenues are up by 11 percent, or approximately $3.4 million from the FY 2020-
21 mid-year total of approximately $29.6 million, as shown in Table 2 below.
Table 2
The largest dollar variances through the first six months of FY 2021-22 were in the Sales Tax,
TOT and Charges for Services categories. Revenues from sales tax and TOT increased
considerably from the prior fiscal year as COVID-19 related restrictions were relaxed and
consumer spending and hotel bookings increased, along with the opening of the Alila Marea
hotel.
Similarly, revenues from recreation fees increased as programs that were cancelled in the prior
fiscal year resumed this past summer and fall. Additionally, revenues collected from
development related fees increased due to the adoption of a new fee schedule in October and
an increase in activity.
Description
Mid-Year
YTD Actual
2020-21
Mid-Year
YTD Actual
2021-22 $ Variance % Variance
Property Tax 18,357,031$ 18,591,230$ 234,199$ 1.3%
Documentary Transfer Tax 369,428 445,335 75,907 20.5%
Sales Tax 5,275,771 5,856,222 580,451 11.0%
Transient Occupancy Tax 870,145 1,798,218 928,072 106.7%
Franchise Tax 572,048 667,881 95,833 16.8%
Licenses, Fees and Permits 141,821 137,798 (4,024)-2.8%
Intergovernmental Revenue 96,884 148,765 51,881 53.6%
Charges for Services 2,985,143 4,191,350 1,206,208 40.4%
Fines and Penalties 110,549 157,832 47,284 42.8%
Use of Money and Property 533,239 506,815 (26,424)-5.0%
Other Revenue 268,658 445,968 177,310 66.0%
Revenue Total 29,580,716$ 32,947,414$ 3,366,698$ 11.4%
Note: Some column totals may not sum due to rounding.
General Fund Revenue Summary (December 31, 2021)
2022-02-23 Item #08E Page 4 of 34
General Fund Expenditures
Mid-year General Fund expenditures total approximately $33.4 million or 43.3 percent of the
budget, as shown in Table 3 below.
Table 3
At mid-year, expenditures in the personnel category are projected to be within budget at fiscal
year-end. The percentage of personnel expenditures is slightly higher in the first and second
quarters than other quarters due to retiree health and Other Post-Employment Benefits (OPEB)
payments that are made entirely as a one-time payment in the first quarter, in addition to a lump
sum payment made to CalPERS to reduce the City’s unfunded pension liability. Additionally,
firefighter overtime is usually higher in the fall and winter due to strike team deployments to
wildfires throughout California (which is reimbursable).
Citywide expenditures on materials and supplies are typically lower during the first six months of
the fiscal year. Likewise, expenditures for contracts and services are lower, mostly because the
Sheriff’s department issues more invoices for law enforcement services in the second half of the
fiscal year than in the first half.
Staff is proposing a total net budget increase of $757,070 in expenditures. A proposed
amendment of $374,000 in the Personnel category is the result of higher than anticipated
expenditures for firefighter overtime for strike team deployments (reimbursed by the state).
Staff is also proposing a budget amendment of $75,000 for the addition of two new Full Time
Equivalent (FTE) Engineers in the Development Services Department, which is discussed in
greater detail later in the agenda report.
Additionally, staff is requesting amendments in the Materials and Supplies category of $21,400,
mostly for personal computers, hardware and cubicle reconfigurations for the proposed addition
of two new FTE Engineers.
Proposed amendments in the Contracts and Services category total $286,670. The
Development Services and Infrastructure and Sustainability Departments are proposing budget
increases in the Contracts and Services category totaling $151,500 for the following:
Community Resource Center funding for the temporary shelter and voucher program
through the end of March 2022.
Contract staff review of Housing Element site applications after a SB2 grant ends.
Contract services for required updates to Permit Ready Accessory Dwelling Unit
(PRADU) plans to bring them into conformance with the updated Green Building
Ordinance.
Professional services for traffic control plan review.
Additional funding for the school crossing guard program.
Additional requirements for newspaper advertising and for an increased number of
advertisements (including posting of the SB9 Urgency Ordinance).
Description
Adopted
Budget
2021-22
Amended
Budget
2021-22
Mid-Year
YTD Actual
2021-22
Percent
Realized
2021-22
Proposed
Budget
Amendments
Budget with
Proposed
Amendments
2021-22
Personnel 38,839,924$ 39,379,924$ 21,608,103$ 54.9%449,000$ 39,828,924$
Materials & Supplies 1,460,141 1,457,141 520,563 35.7%21,400 1,478,541
Contracts & Services 35,584,640 35,667,640 11,023,129 30.9%286,670 35,954,310
Internal Cost Allocation 411,718 411,718 205,859 50.0%411,718
Capital Outlay 63,380 63,380 9,977 15.7%63,380
Debt/Finance 127,026 127,026 - 0.0%127,026
Expenditure Total 76,486,829$ 77,106,829$ 33,367,631$ 43.3%757,070$ 77,863,899$
Note: Some column totals may not sum due to rounding.
General Fund Expenditure Summary by Category (December 31, 2021)
2022-02-23 Item #08E Page 5 of 34
The Public Works Department is also proposing an overall budget increase of $50,670 for
unanticipated expenditures for storm drain sediment removal and a recent contract increase for
arborist services. The remaining requests are offset by revenues.
General Fund expenditures (excluding transfers) through the first six months of FY 2021-22 are
approximately $300,000 higher than the same period in FY 2020-21, as show in Table 4 below:
Table 4
Expenditures in the personnel category were higher than last fiscal year and reflected budgeted
increases in the City’s annual payment to CalPERS for its unfunded pension liability; approved
salary increases identified in the executed Memorandum of Understanding (MOUs) with the
Service Employees International Union (SEIU) and in a separate resolution for unrepresented
employees; and expenditures for Other Post-Employment Benefits (OPEB). These increases
have been partially offset by staff vacancies. Although year-to-date personnel expenditures are
higher than last fiscal year, this category is expected to be under budget for the current fiscal
year.
Expenditures for materials and supplies were slightly higher as recreation programs resumed
after being cancelled in the prior fiscal year due to the COVID-19 pandemic.
The Contracts and Services category was lower through the first six months of the fiscal year
than during the same period last fiscal year. The City received one less invoice of
approximately $1 million from the San Diego County Sheriff’s Department for law enforcement
services this fiscal year than during the same period last fiscal year. Also, financial assistance
was provided to the chambers of commerce last fiscal year to respond to the COVID-19
pandemic and expenditures for elections were made last fiscal year but not this fiscal year.
Offsetting the above-mentioned variances were budgeted contract increases for information
technology services, recreation programs (which were cancelled the prior fiscal year), street
maintenance, legal services, and engineering inspections.
Description
Mid-Year
YTD Actual
2020-21
Mid-Year
YTD Actual
2021-22 $ Variance % Variance
Personnel 20,975,899$ 21,608,103$ 632,205$ 3.0%
Materials & Supplies 388,532 520,563 132,031 34.0%
Contracts & Services 11,470,882 11,023,129 (447,752)-3.9%
Internal Cost Allocation 205,859 205,859 - 0.0%
Capital Outlay 37,740 9,977 (27,764) 0.0%
Debt/Finance - - - 0.0%
Expenditure Total 33,078,912$ 33,367,631$ 288,720$ 0.9%
Note: Some column totals may not sum due to rounding.
General Fund YTD Expenditures - Variance by Category (Through December 31, 2021)
2022-02-23 Item #08E Page 6 of 34
General Fund Transfers
Transfers involve moving budgeted appropriations between funds, including the capital project
funds. Total actual transfer amounts through December 31, 2021 are shown in Table 5 below:
Table 5
Staff is proposing transfers of $550,000 from the General Fund to the Self Insurance Fund 601
and a reduction in the subsidy for the Community Development Block Grant Program (CDBG) of
$5,060 for a net increase in transfers out of $544,940.
Proposed Personnel Changes
The number of employees is measured in full-time equivalent (FTE) units. One FTE works 2080
hours per year. Staff is proposing an increase in the number of employees by 2.0 FTE, from
224.05 to 226.05.
Staff is proposing personnel changes in the following department/division:
Development Services – Engineering
Add 2 FTE Engineer I at Grade 44/Step 8 FY 2021-22 Fiscal Impact: $(142,000)
FY 2022-23 Fiscal Impact: $34,000
Engineers are responsible for private development project review, approval, and issuance of
grading, public improvement, and encroachment permits. Areas of focus have expanded, and
additional FTEs are needed to complete higher-level work. Increased expertise at the
Engineering I level is required for the review of higher density projects related to the newly
approved Housing Element and constant changes to state and local regulations regarding
stormwater and grading. Staff expects development activities requiring engineering services to
increase in the future and anticipates further delays in project review and completion at the
current staffing level.
The most recent fee study approved by the City Council on August 11, 2021, increased
development engineering processing fees by 10% in FY 2021-22 and another 15% in FY 2022-
23 (for a total of 25% increase to fees over the two fiscal years), which will support additional
FTEs for engineering services.
The fully burdened cost of two Engineer I FTEs at Grade 44/Step 8 is approximately $300,000
for a full year. The estimated personnel cost for a partial year is approximately $75,000. The
addition of two new FTEs will require the purchase of computers other related hardware and
additional software licenses, creation of two new workstations, and expenditures for
professional licenses and other items totaling approximately $23,000. The estimated increase
in revenue from engineering fees is approximately $240,000 in FY 2021-22 and $276,000 in FY
2022-23.
The cost associated with these new FTEs in FY 2022-23 is $310,000 and will be included in the
proposed FY 2022-23 revised operating budget presented to Council this spring.
Description
Adopted
Budget
2020-21
Amended
Budget
2020-21
Mid-Year
YTD Actual
2020-21
Percent
Realized
2020-21
Proposed
Budget
Amendments
Revised
Projections
2020-21
Transfers In 22,925,117$ 23,038,926$ 677,946$ 2.9%23,038,926$
Transfers Out (32,985,709) (33,304,518) 8,919,585 -26.8%(544,940) (33,849,458)
Transfers Total (10,060,592)$ (10,265,592)$ 9,597,531$ -93.5%(544,940)$ (10,810,532)$
Note: Some column totals may not sum due to rounding.
General Fund Transfers Summary (December 31, 2021)
2022-02-23 Item #08E Page 7 of 34
Proposed Budget Amendments (Attachment 3)
Detailed explanations for each proposed budget amendment are included in Attachment 3.
Table 6 below provides a summary of all the proposed operating budget amendments by fund,
with additional detail provided in Attachment 3:
Table 6
Proposed Amendments to Transfers between Funds (Attachment 3)
In addition to the operating budget appropriations, staff is proposing budget transfer
amendments summarized below in Table 7 and detailed in Attachment 3:
Table 7
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.
Description
Revenue
Increase
(Decrease)
Expenditure
Increase
(Decrease)
Fund Balance
Increase
(Decrease)
General Fund (101)2,533,600$ 757,070$ 1,776,530$
State Capital Grant (203)- 76,941 (76,941)
Coastal Zone Management Fund (212)- 34,847 (34,847)
Community Development Block Grant Fund (222)42,390 - 42,390
County Service Area 17 Fire Operations Fund (230)- 70,000 (70,000)
Encinitas Lighting and Landscape District (295)- 20,000 (20,000)
ESD Operations Fund (521)- 30,000 (30,000)
ESD Capital Replacement Fund (522)- 38,000 (38,000)
Self Insurance Fund (601)- 550,000 (550,000)
Vehicle Replacement Program Fund (622)- 84,754 (84,754)
Fire Apparatus Replacement Program Fund (624)54,000 - 54,000
Operating Budget Amendment Total 2,629,990$ 1,661,612$ 968,378$
Note: Some column totals may not sum due to rounding.
Mid-Year Operating Budget Amendment Summary - All Funds
Fund
Transfer In
Increase
(Decrease)
Transfer Out
Increase
(Decrease)
General Fund (101)-$ 544,940$
Coastal Zone Management Fund (212)(2,580) -
Community Development Grant Program (222)(5,060) -
Federal Capital Grant Fund (223)(3,868,003) -
Traffic Mitigation Fees Fund (233)(1,641) -
In Lieu Undergrounding (252)(404,106) -
Encinitas Ranch Lighting and Landscape District Fund (297)(21,141) -
Self Insurance Fund (601)550,000 -
Vehicle Replacement Program Fund (622)- (200,000)
Equipment Replacement Program Fund (623)- (300,000)
Fire Apparatus Replacement Program Fund (624)- (500,000)
Fund Transfer Amendments Total (3,752,531)$ (455,060)$
Note: Some column totals may not sum due to rounding.
Mid-Year Fund Transfer Amendments - All Funds
2022-02-23 Item #08E Page 8 of 34
ATTACHMENTS:
1. Resolution No. 2022-12 titled “A Resolution of the City Council of the City of Encinitas
Amending the Fiscal Year 2021-22 Budget”
2. Resolution No. 2022-24 titled “A Resolution of the City Council of the City of
Encinitas Approving Personnel Changes in the Development Services Department”
3. FY 2021-22 Proposed Operating Budget and Fund Transfer Amendments – Mid-Year
4. FY 2021-22 Summary of Budgetary Fund Balance
5. Schedule C: Detail of General Fund Revenues, Expenditures and Transfers
2022-02-23 Item #08E Page 9 of 34
ATTACHMENT 1
RESOLUTION NO. 2022-12
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ENCINITAS
AMENDING THE FISCAL YEAR 2021-22 BUDGET
WHEREAS, on June 23, 2021, the City Council of the City of Encinitas adopted
Resolution Number 2021-70 adopting the budget for Fiscal Year 2021-22; and
WHEREAS, changes in anticipated revenues and/or expenditures of the City of
Encinitas necessitates amendments to the appropriations for Fiscal Year 2021-22; and
WHEREAS, budgeted expenditures do not exceed anticipated revenue and
available fund balance; and
WHEREAS, the City Council has reviewed the proposed Fiscal Year 2021-22
budget amendments.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Encinitas
that the budget amendments for Fiscal Year 2021-22 as contained in Exhibit A to this
resolution are hereby adopted.
PASSED, APPROVED AND ADOPTED this 23rd day of February 2022 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
2022-02-23 Item #08E Page 10 of 34
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 23 rd day of February 2022 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
_____________________________
Kathy Hollywood, City Clerk
2022-02-23 Item #08E Page 11 of 34
FY 2021-22 Proposed Operating Budget and Fund Transfer Amendments - Mid-Year ATTACHMENT 1
RESOLUTION NO. 2022-12 - EXHIBIT A
LINE PROJECT STRING ORG OBJECT
ACCT
TYPE COMMENT
DR/
CR AMOUNT ADD'L DESC
2 21200000 398.2 R CORRECT TRANSFER FROM CAPITAL D 2,580
Administrative adjustment to correct budgeted transfer that was copied over from the prior
fiscal year for funding from closed projects returned to the funding source. No transfer is
needed this fiscal year.
3 23300000 398.2 R CORRECT TRANSFER FROM CAPITAL D 1,641
Administrative adjustment to correct budgeted transfer that was copied over from the prior
fiscal year for funding from closed projects returned to the funding source. No transfer is
needed this fiscal year.
4 25200000 398.2 R CORRECT TRANSFER FROM CAPITAL D 404,106
Administrative adjustment to correct budgeted transfer that was copied over from the prior
fiscal year for funding from closed projects returned to the funding source. No transfer is
needed this fiscal year.
5 29700000 398.2 R CORRECT TRANSFER FROM CAPITAL D 21,141
Administrative adjustment to correct budgeted transfer that was copied over from the prior
fiscal year for funding from closed projects returned to the funding source. No transfer is
needed this fiscal year.
6 21220314 458.1 E ADD INTERNAL COST ALLOCATION I 34,847
The budget for the Coastal Zone Fund Internal Cost Allocation was omitted from the original
budget. This amount was identified in the Cost Allocation Plan and represents the Fund's cost
share of internal services provide by General Fund central service departments.
7
GS20A-HOUSING
-CONTRG -20351430 494.1 E GS20A APPROP PO 21000467 I 76,941
Carried forward unspent balance of FY21 encumbrance used to track MOU FOR HOMELESS
PREVENTION AND INTERVENTION SERVICES – DISTRICT 76 FUNDING.
8 10151430 431.1 E COV19 APPROP PO 21000537 I 11,000
Appropriation for Community Resource Center for temporary shelter and voucher program
08/01/2021 through 03/31/2022. Increasing operating budget because CARES Act funding has
been exhausted. If expenditures are eligible for ARPA reimbursements, staff will reclassify
expenditures and adjust the budget administratively.
9 62271670 475 E VM271 APPROP PO 21000600 I 84,754
Appropriation for order placed in FY21 and received in FY22. Original appropriation was made in
FY21. New 2021 Ford F-250 to replace VM271 in Fire and Marine Safety was ordered at the end
of October 2021. COVID-related supply chain issues and long order times resulted in vehicle
being located at outfitter at the end of FY21. Vehicle was received and paid in FY22.
10 10151410 431.1 E HOUSING ELEMENT SITE APPLICATI I 60,000
The SB2 grant that is currently being used to fund contract staff reviewing the Housing Element
site applications will end in the spring. This funding request will allow Planning to retain contract
staff through the end of the fiscal year.
12 10151410 453 E ADDITIONAL ADVERTISING REQUIRE I 20,000
The number of advertisements being posted in the newspaper cost per ad has increased. This
increase in cost per ad is due to the COVID-19 additional language related to the executive order
requiring public participation electronically only, as
opposed to in-person. This additional language doubled the size of a normal ad; therefore,
increasing the cost, which is based on the size of each ad. Secondly, the recent posting of the
entire SB 9 Urgency Ordinance increased the number of required ads.
13 10151410 431.1 E GREEN BUILDING ORD 2021-13 I 20,000
The City passed the Green Building Ordinance (2021-13) which established additional energy
efficiency, solar photovoltaic, and electrification requirements for certain new and remodeled
residential, commercial, multi-unit residential, and hotel/motel buildings. This proposed budget
request for professional services is necessary to make the required updates to the Permit Ready
Accessory Dwelling Unit (PRADU) plans to bring them into conformance with Ordinance 2021-
13, ensuring detached ADUs are built using all electric infrastructure and appliances, without the
use of natural gas.
14 10162511 394 R WILDFIRE STRIKE TEAM REIMB I 410,000
Fire Department staff and units were deployed to six wildfires throughout California in the first
and second quarters of the fiscal year. The State of California reimburses the City for overtime,
travel expenditures and the use of vehicles and apparatus on strike teams.
15 62400000 394 R WILDFIRE STRIKE TEAM REIMB I 54,000
Fire Department staff and units were deployed to six wildfires throughout California in the first
and second quarters of the fiscal year. The State of California reimburses the City for overtime,
travel expenditures and the use of vehicles and apparatus on strike teams.
16 10162511 412.1 E WILDFIRE STRIKE TEAM REIMB I 330,000
Fire Department staff and units were deployed to six wildfires throughout California in the first
and second quarters of the fiscal year. The State of California reimburses the City for overtime,
travel expenditures and the use of vehicles and apparatus on strike teams.
17 10162511 422.1 E WILDFIRE STRIKE TEAM REIMB I 7,000
Fire Department staff and units were deployed to six wildfires throughout California in the first
and second quarters of the fiscal year. The State of California reimburses the City for overtime,
travel expenditures and the use of vehicles and apparatus on strike teams.
18 10162511 423.1 E WILDFIRE STRIKE TEAM REIMB I 33,000
Fire Department staff and units were deployed to six wildfires throughout California in the first
and second quarters of the fiscal year. The State of California reimburses the City for overtime,
travel expenditures and the use of vehicles and apparatus on strike teams.
19 10162511 424.1 E WILDFIRE STRIKE TEAM REIMB I 4,000
Fire Department staff and units were deployed to six wildfires throughout California in the first
and second quarters of the fiscal year. The State of California reimburses the City for overtime,
travel expenditures and the use of vehicles and apparatus on strike teams.
20 10162511 455 E WILDFIRE STRIKE TEAM REIMB I 10,000
Fire Department staff and units were deployed to six wildfires throughout California in the first
and second quarters of the fiscal year. The State of California reimburses the City for overtime,
travel expenditures and the use of vehicles and apparatus on strike teams.
21 10162511 466 E WILDFIRE STRIKE TEAM REIMB I 1,400
Fire Department staff and units were deployed to six wildfires throughout California in the first
and second quarters of the fiscal year. The State of California reimburses the City for overtime,
travel expenditures and the use of vehicles and apparatus on strike teams.
22 10162512 394 R WEED ABATEMENT LIENS I 13,600
Cost recovered from liens on properties where weeds are cleared by the City's contractor
pursuant with the weed abatement policy.
23 10162512 432.1 E WEED ABATEMENT EXPENDITURES I 21,500
Proposed increase for weed abatement contractor's services for clearing non-compliant
properties.
24 23062511 476 E AUTOPULSE SYSTEM I 70,000
Staff request to purchase four new AutoPulse Systems (medical equipment for use by
paramedics when performing CPR).
2022-02-23 Item #08E Page 12 of 34
FY 2021-22 Proposed Operating Budget and Fund Transfer Amendments - Mid-Year ATTACHMENT 1
RESOLUTION NO. 2022-12 - EXHIBIT A
25 10152710 432.1 E TRAFFIC CONTROL PLAN REVIEW I 30,000
Traffic Control Plans (TCP) are required when road closures or traffic impacts are expected, such
as for utility improvements or construction projects. A budget adjustment is necessary due to
increased construction activity and inability to conduct timely reviews of TCPs. Staff is
proposing an increase to hire a consultant to assist with reviewing and approving TCPs and
improving turnaround time.
26 10152710 432.1 E CROSSING GUARD PROGRAM I 10,500
EUSD requests additional funding for crossing guards at multiple school locations. Staff is
proposing a budget increase for its additional contribution to the program, bringing the City's
total share to $37,500. The City entered into an MOU with EUSD in June 2021.
27 10171630 432.21 E CITY ARBORIST CONTRACT INCREAS I 19,000
A new contract was approved for City arborist services by Council on 6/9/21, which included an
increase from $121,000 to $140,000.
28 52171661 435.2 E ESD SHARE OF ENCINA OPERATING I 8,000 Staff is proposing a budget increase for higher than anticipated operating costs.
29 52171661 432.2 E ESD SHARE BATIQUITOS OPERATING I 22,000 ESD share of operating costs for the Batiquitos Pump Station was higher than anticipated.
30
CE04A-
CONSTR522 -
-52296662 540 E ESD SHARE BATIQUITOS CAPITAL I 38,000
ESD share of capital costs for the Batiquitos Pump Station was higher than anticipated. The
initial budget was developed prior to adoption of LWD's budget.
31 29571630 432.2 E ELLD MAINTENANCE I 20,000
Maintenance costs for the Encinitas Lighting and Landscape District are higher than anticipated.
Staff is requesting a budget increase.
32 10180876 346.1 R OUTDOOR REC PROGRAM REGISTRATI I 150,000
Staff is proposing a budget increase due to higher than anticipated registrations for outdoor
programs.
33 10180876 432.1 E REC PROGRAM INSTRUCTORS I 50,000
Staff is proposing a budget increase due an increase in paid instructor hours due to higher than
anticipated registrations for programs.
34 10190999 498.1 E TRANSFER TO SELF INSURANCE I 550,000
Actual claims expenses for separation pay and Worker's Compensation have been higher than
anticipated and staff is requesting an increase. The increase will require a transfer from the
General Fund (101) to the Self Insurance Fund (601) to cover the additional expense.
35 60190999 398.1 R TRANSFER FROM GENERAL FUND I 550,000
Actual claims expenses for separation pay and Worker's Compensation have been higher than
anticipated and staff is requesting an increase. The increase will require a transfer from the
General Fund (101) to the Self Insurance Fund (601) to cover the additional expense.
36 60120340 486.4 E INCREASE WORKERS COMP CLAIMS I 300,000
Actual claims expenses for separation pay and Worker's Compensation have been higher than
anticipated and staff is requesting an increase. The increase will require a transfer from the
General Fund (101) to the Self Insurance Fund (601) to cover the additional expense.
37 60120340 486.6 E INCREASE SEPARATION PAYMENTS I 250,000
Actual claims expenses for separation pay and Worker's Compensation have been higher than
anticipated and staff is requesting an increase. The increase will require a transfer from the
General Fund (101) to the Self Insurance Fund (601) to cover the additional expense.
38
COV19-CARES -
HOUSING -CDBG 22200000 331.3 R CDBG CARES ACT FUNDING I 42,390 CDBG Cares Act funding award received for this fiscal year.
39 22200000 398.1 R REDUCE GENERAL FUND SUBSIDY D 5,060
The CDBG program received an additional CDBG-CV3 CARES Act funding award amount to use
towards administrative costs of the program; therefore, the General Fund Subsidy Transfer
amount can be reduced.
40 10190999 498.1 E REDUCE GF TRANSFER TO CDBG D 5,060
The CDBG program received an additional CDBG-CV3 CARES Act funding award amount to use
towards administrative costs of the program; therefore, the General Fund Subsidy Transfer
amount can be reduced.
41 22251470 494.2 E REAPPROPRIATE GRANT FUNDING D 25,000
Staff is requesting re-appropriation from the federal grant program account to the regular
salaries account. This is a CARES Act funding award amount that was allocated to cover a
portion of the administrative costs of the CDBG program. Staff time is currently being charged
against this project (COV19-CARES-PERSONNEL-CDBG).
42
COV19-CARES -
PERSONNEL -
CDBG 22251470 411.1 E REAPPROPRIATE GRANT FUNDING I 25,000
Staff is requesting re-appropriation from the federal grant program account to the regular
salaries account. This is a CARES Act funding award amount that was allocated to cover a
portion of the administrative costs of the CDBG program. Staff time is currently being charged
against this project (COV19-CARES-PERSONNEL-CDBG).
43 10171650 432.2 E STORM DRAIN SEDIMENT CLEANING I 31,670
SEJPA provides maintenance and operation services to the City of Encinitas. Actual costs were
higher due to additional storm drain sediment cleaning being completed by the City with
sediment being hauled to SEJPA for dewatering, testing, and disposal.
44 62290999 498.1 E CORRECT TRANSFER TO GF D 200,000 Budgeted transfer from fleet replacement funds to General Fund not necessary this fiscal year.
45 62390999 498.1 E CORRECT TRANSFER TO GF D 300,000 Budgeted transfer from fleet replacement funds to General Fund not necessary this fiscal year.
46 62490999 498.1 E CORRECT TRANSFER TO GF D 500,000 Budgeted transfer from fleet replacement funds to General Fund not necessary this fiscal year.
47 22300000 398.2 R CORRECT TRANSFER FROM CAPITAL D 3,868,003
Administrative adjustment to correct budgeted transfer that was copied over from the prior
fiscal year for funding from closed projects returned to the funding source. No transfer is
needed this fiscal year.
49 10100000 313.1 R ADDITIONAL SALES TAX REVENUE I 1,720,000
Staff is proposing increasing its projection by $1.7 million due to strong growth in sales
throughout the year in the Fuel and Service Stations, Restaurants and Hotels, General Consumer
Goods and Autos and Transportation categories.
50 10151410 344.1 R ADDITIONAL FEE REVENUE I 240,000
Engineering development processing fee revenue is expected to increase as a result of the newly
adopted fee schedule.
51 10151410 411.1 E TWO NEW FTE ENGINEERS I 75,000 Personnel expenditures for two new FTE Engineers for three months.
52 10151410 444.1 E TWO NEW FTE ENGINEERS I 500 Professional licenses for two new FTE Engineers.
53 10151410 454 E TWO NEW FTE ENGINEERS I 100 Business cards and name plates for two new FTE Engineers.
54 10151410 455 E TWO NEW FTE ENGINEERS I 2,400 Training and professional development for two new FTE Engineers.
55 10151410 468.1 E TWO NEW FTE ENGINEERS I 6,000 Office furniture for two new FTE Engineers.
56 10151410 468.5 E TWO NEW FTE ENGINEERS I 14,000 Information technology hardware and software for two new FTE Engineers.
2022-02-23 Item #08E Page 13 of 34
ATTACHMENT 2
RESOLUTION NO. 2022-24
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF ENCINITAS APPROVING PERSONNEL CHANGES
IN THE DEVELOPMENT SERVICES DEPARTMENT
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;
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Encinitas
that the following Personnel Changes are effective February 23, 2022:
Add 2.0 FTE Engineer I in the Development Services Department.
PASSED, APPROVED AND ADOPTED this 23rd day of February 2022 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
2022-02-23 Item #08E Page 14 of 34
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 23 rd day of February 2022 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
_____________________________
Kathy Hollywood, City Clerk
2022-02-23 Item #08E Page 15 of 34
CITY OF ENCINITAS
BUDGET AMENDMENTS JOURNAL ENTRY PROOF
Report generated: 02/16/2022 11:11
User: Tgallup
Program ID: bgamdent
Page 1
LN ORG OBJECT PROJ ORG DESCRIPTION ACCOUNT DESCRIPTION PREV BUDGET AMENDED
ACCOUNT LINE DESCRIPTION EFF DATE BUDGET CHANGE BUDGET ERR
YEAR-PER JOURNAL EFF-DATE REF 1 REF 2 SRC JNL-DESC ENTITY AMEND
2022 08 80009 02/23/2022 80009 RESO22-012 BUA MIDYEAR 1 3
2 21200000 398.2 COASTAL ZONE MANAGEMENT TRANSFERS IN-CAPITAL -2,580.00 2,580.00 .00
212-00-000-398.2 -000-SR1-000-00000- CORRECT TRANSFER FROM CAPITAL 02/23/2022
3 23300000 398.2 TRAFFIC MITIGATION FEES TRANSFERS IN-CAPITAL -1,641.00 1,641.00 .00
233-00-000-398.2 -000-SR3-000-00000- CORRECT TRANSFER FROM CAPITAL 02/23/2022
4 25200000 398.2 IN LIEU FEES UNDERGROUND UTILITRANSFERS IN-CAPITAL -404,106.00 404,106.00 .00
252-00-000-398.2 -000-SR3-000-00000- CORRECT TRANSFER FROM CAPITAL 02/23/2022
5 29700000 398.2 ENC RANCH LIGHTING LANDSCAPINGTRANSFERS IN-CAPITAL -21,141.00 21,141.00 .00
297-00-000-398.2 -000-SR4-000-00000- CORRECT TRANSFER FROM CAPITAL 02/23/2022
6 21220314 458.1 CITY MANAGER-COASTAL ZONE MGMTINTERNAL COST ALLOCATION .00 34,847.00 34,847.00
212-20-314-458.1 -GG -SR1-000-00000 ADD INTERNAL COST ALLOCATION 02/23/2022
7 20351430 494.1 STATE GRANT-DS-ADV PLAN HSG CONTRIBUTIONS - GENERAL .00 76,941.39 76,941.39
203-51-430-494.1 -PB -SR1-000-00000 GS20A APPROP PO 21000467 02/23/2022
8 10151430 431.1 DEV SVC-PLAN-ADV PLANNING-HSG PROFESSIONAL SERVICE CONTRACTS 168,700.00 11,000.00 179,700.00
101-51-430-431.1 -PB -GN1-000-00000 COV19 APPROP PO 21000537 02/23/2022
9 62271670 475 PUBLIC WORKS-FLEET VEH REPL FLEET PURCHASES 334,284.00 84,754.17 419,038.17
622-71-670-475 -PW -IS4-000-00000 VM271 APPROP PO 21000600 02/23/2022
10 10151410 431.1 DEV SVC-PLAN-LAND DEVELOPMENT PROFESSIONAL SERVICES CONTRACT 330,000.00 60,000.00 390,000.00
101-51-410-431.1 -PB -GN1-000-00000 HOUSING ELEMENT SITE APPLICATI 02/23/2022
12 10151410 453 DEV SVC-PLAN-LAND DEVELOPMENT ADVERTISING 28,500.00 20,000.00 48,500.00
101-51-410-453 -PB -GN1-000-00000 ADDITIONAL ADVERTISING REQUIRE 02/23/2022
13 10151410 431.1 DEV SVC-PLAN-LAND DEVELOPMENT PROFESSIONAL SERVICES CONTRACT 330,000.00 20,000.00 350,000.00
101-51-410-431.1 -PB -GN1-000-00000 GREEN BUILDING ORD 2021-13 02/23/2022
14 10162511 394 PUBLIC SAFETY-FIRE OPERATIONS COST RECOVERY -271,467.00 -410,000.00 -681,467.00
101-62-511-394 -PS -GN1-000-00000 WILDFIRE STRIKE TEAM REIMB 02/23/2022
15 62400000 394 FIRE APPARATUS REPLACEMENT COST RECOVERY .00 -54,000.00 -54,000.00
624-00-000-394 -000-IS4-000-00000- WILDFIRE STRIKE TEAM REIMB 02/23/2022
16 10162511 412.1 PUBLIC SAFETY-FIRE OPERATIONS OVERTIME 1,586,887.00 330,000.00 1,916,887.00
101-62-511-412.1 -PS -GN1-000-00000 WILDFIRE STRIKE TEAM REIMB 02/23/2022
17 10162511 422.1 PUBLIC SAFETY-FIRE OPERATIONS MEDICARE 118,118.00 7,000.00 125,118.00
101-62-511-422.1 -PS -GN1-000-00000 WILDFIRE STRIKE TEAM REIMB 02/23/2022
2022-02-23 Item #08E Page 16 of 34
CITY OF ENCINITAS
BUDGET AMENDMENTS JOURNAL ENTRY PROOF
Report generated: 02/16/2022 11:11
User: Tgallup
Program ID: bgamdent
Page 2
LN ORG OBJECT PROJ ORG DESCRIPTION ACCOUNT DESCRIPTION PREV BUDGET AMENDED
ACCOUNT LINE DESCRIPTION EFF DATE BUDGET CHANGE BUDGET
YEAR-PER JOURNAL EFF-DATE REF 1 REF 2 SRC JNL-DESC ENTITY AMEND
2022 08 80009 02/23/2022 80009 RESO22-012 BUA MIDYEAR 1 3
18 10162511 423.1 PUBLIC SAFETY-FIRE OPERATIONS WORKERS COMPENSATION INSURANCE 569,525.00 33,000.00 602,525.00
101-62-511-423.1 -PS -GN1-000-00000 WILDFIRE STRIKE TEAM REIMB 02/23/2022
19 10162511 424.1 PUBLIC SAFETY-FIRE OPERATIONS UNEMPLOYMENT INSURANCE 61,727.00 4,000.00 65,727.00
101-62-511-424.1 -PS -GN1-000-00000 WILDFIRE STRIKE TEAM REIMB 02/23/2022
20 10162511 455 PUBLIC SAFETY-FIRE OPERATIONS TRAVEL & MILEAGE 2,400.00 10,000.00 12,400.00
101-62-511-455 -PS -GN1-000-00000 WILDFIRE STRIKE TEAM REIMB 02/23/2022
21 10162511 466 PUBLIC SAFETY-FIRE OPERATIONS FUEL 94,788.00 1,400.00 96,188.00
101-62-511-466 -PS -GN1-000-00000 WILDFIRE STRIKE TEAM REIMB 02/23/2022
22 10162512 394 PUBLIC SAFETY-LOSS PREVENTION COST RECOVERY -1,200.00 -13,600.00 -14,800.00
101-62-512-394 -PS -GN1-000-00000 WEED ABATEMENT LIENS 02/23/2022
23 10162512 432.1 PUBLIC SAFETY-LOSS PREVENTION TECHNICAL SERVICES CONTRACTS 5,000.00 21,500.00 26,500.00
101-62-512-432.1 -PS -GN1-000-00000 WEED ABATEMENT EXPENDITURES 02/23/2022
24 23062511 476 CSA-17 BENEFIT FEES-FIRE OPS MACHINERY & EQUIPMENT .00 70,000.00 70,000.00
230-62-511-476 -PS -SR2-000-00000- AUTOPULSE SYSTEM 02/23/2022
25 10152710 432.1 DEV SVC-ENG-TRAFFIC ENGINEERNGTECHNICAL SERVICES CONTRACTS 109,000.00 30,000.00 139,000.00
101-52-710-432.1 -ENG-GN1-000-00000 TRAFFIC CONTROL PLAN REVIEW 02/23/2022
26 10152710 432.1 DEV SVC-ENG-TRAFFIC ENGINEERNGTECHNICAL SERVICES CONTRACTS 109,000.00 10,500.00 119,500.00
101-52-710-432.1 -ENG-GN1-000-00000 CROSSING GUARD PROGRAM 02/23/2022
27 10171630 432.21 PUBLIC WORKS-STREETS TREE MAINTENANCE 1,075,000.00 19,000.00 1,094,000.00
101-71-630-432.21-PW -GN1-000-00000- CITY ARBORIST CONTRACT INCREAS 02/23/2022
28 52171661 435.2 ESD OPERATIONS TREATMENT COSTS 845,961.00 8,000.00 853,961.00
521-71-661-435.2 -PW -EF2-000-00000 ESD SHARE OF ENCINA OPERATING 02/23/2022
29 52171661 432.2 ESD OPERATIONS MAINTENANCE CONTRACTS 267,678.00 22,000.00 289,678.00
521-71-661-432.2 -PW -EF2-000-00000 ESD SHARE BATIQUITOS OPERATING 02/23/2022
30 52296662 540 PUBLIC WORKS-WW CAPITAL CONSTRUCTION 8,074,578.97 38,000.00 8,112,578.97
522-96-662-540 -ESD-EF2-000-00000 ESD SHARE BATIQUITOS CAPITAL 02/23/2022
31 29571630 432.2 ELLD-STREETS MAINTENANCE CONTRACTS 157,464.00 20,000.00 177,464.00
295-71-630-432.2 -PW -SR4-000-00000- ELLD MAINTENANCE 02/23/2022
32 10180876 346.1 REC FACILITY PROGRAMS & EVENTSRECREATION FEES -568,945.00 -150,000.00 -718,945.00
101-80-876-346.1 -PR -GN1-000-00000- OUTDOOR REC PROGRAM REGISTRATI 02/23/2022
2022-02-23 Item #08E Page 17 of 34
CITY OF ENCINITAS
BUDGET AMENDMENTS JOURNAL ENTRY PROOF
Report generated: 02/16/2022 11:11
User: Tgallup
Program ID: bgamdent
Page 3
LN ORG OBJECT PROJ ORG DESCRIPTION ACCOUNT DESCRIPTION PREV BUDGET AMENDED
ACCOUNT LINE DESCRIPTION EFF DATE BUDGET CHANGE BUDGET
YEAR-PER JOURNAL EFF-DATE REF 1 REF 2 SRC JNL-DESC ENTITY AMEND
2022 08 80009 02/23/2022 80009 RESO22-012 BUA MIDYEAR 1 3
33 10180876 432.1 REC FACILITY PROGRAMS & EVENTSTECHNICAL SERVICE CONTRACTS 381,940.00 50,000.00 431,940.00
101-80-876-432.1 -PR -GN1-000-00000- REC PROGRAM INSTRUCTORS 02/23/2022
34 10190999 498.1 OTHER FINANCING SOURCES (USES)TRANSFERS OUT - OPERATING 4,199,469.00 550,000.00 4,749,469.00
101-90-999-498.1 -GG -GN1-000-00000- TRANSFER TO SELF INSURANCE 02/23/2022
35 60190999 398.1 OTHER FINANCING SOURCES (USES)TRANSFERS IN-OPERATING -1,997,793.00 -550,000.00 -2,547,793.00
601-90-999-398.1 -ND -IS1-000-00000 TRANSFER FROM GENERAL FUND 02/23/2022
36 60120340 486.4 CITY MANAGER-RISK MANAGEMENT CLAIMS EXP - WORKERS COMP 350,000.00 300,000.00 650,000.00
601-20-340-486.4 -GG -IS1-000-00000- INCREASE WORKERS COMP CLAIMS 02/23/2022
37 60120340 486.6 CITY MANAGER-RISK MANAGEMENT CLAIMS EXP - SEPARATION PYMTS 175,000.00 250,000.00 425,000.00
601-20-340-486.6 -GG -IS1-000-00000- INCREASE SEPARATION PAYMENTS 02/23/2022
38 22200000 331.3 C.D.B.G GRANT FEDERAL GRANTS - SPECIAL -421,132.00 -42,390.00 -463,522.00
222-00-000-331.3 -000-SR2-000-00000- CDBG CARES ACT FUNDING 02/23/2022
39 22200000 398.1 C.D.B.G GRANT TRANSFERS IN-OPERATING -45,483.00 5,060.00 -40,423.00
222-00-000-398.1 -000-SR2-000-00000- REDUCE GENERAL FUND SUBSIDY 02/23/2022
40 10190999 498.1 OTHER FINANCING SOURCES (USES)TRANSFERS OUT - OPERATING 4,199,469.00 -5,060.00 4,194,409.00
101-90-999-498.1 -GG -GN1-000-00000- REDUCE GF TRANSFER TO CDBG 02/23/2022
41 22251470 494.2 DEV SVC-PLAN-CDBG PROGRAMS CONTRIB-FEDERAL PROGRAM 463,522.00 -25,000.00 438,522.00
222-51-470-494.2 -DS -SR2-000-00000 REAPPROPRIATE GRANT FUNDING 02/23/2022
42 22251470 411.1 DEV SVC-PLAN-CDBG PROGRAMS SALARIES-PERMANENT 67,000.00 25,000.00 92,000.00
222-51-470-411.1 -DS -SR2-000-00000 REAPPROPRIATE GRANT FUNDING 02/23/2022
43 10171650 432.2 PUBLIC WORKS-STORMWATER MAINT MAINTENANCE CONTRACTS 149,623.00 31,670.00 181,293.00
101-71-650-432.2 -PW -GN1-000-00000 STORM DRAIN SEDIMENT CLEANING 02/23/2022
44 62290999 498.1 OTHER FINANCING SOURCES (USES)TRANSFERS OUT - OPERATING 200,000.00 -200,000.00 .00
622-90-999-498.1 -ND -IS4-000-00000- CORRECT TRANSFER TO GF 02/23/2022
45 62390999 498.1 OTHER FINANCING SOURCES (USES)TRANSFERS OUT - OPERATING 300,000.00 -300,000.00 .00
623-90-999-498.1 -ND -IS4-000-00000- CORRECT TRANSFER TO GF 02/23/2022
46 62490999 498.1 OTHER FINANCING SOURCES (USES)TRANSFERS OUT - OPERATING 500,000.00 -500,000.00 .00
624-90-999-498.1 -ND -IS4-000-00000- CORRECT TRANSFER TO GF 02/23/2022
47 22300000 398.2 FEDERAL CAPITAL GRANT TRANSFERS IN-CAPITAL -3,868,003.00 3,868,003.00 .00
223-00-000-398.2 -000-SR1-000-00000- CORRECT TRANSFER FROM CAPITAL 02/23/2022
2022-02-23 Item #08E Page 18 of 34
CITY OF ENCINITAS
BUDGET AMENDMENTS JOURNAL ENTRY PROOF
Report generated: 02/16/2022 11:11
User: Tgallup
Program ID: bgamdent
Page 4
LN ORG OBJECT PROJ ORG DESCRIPTION ACCOUNT DESCRIPTION PREV BUDGET AMENDED
ACCOUNT LINE DESCRIPTION EFF DATE BUDGET CHANGE BUDGET
YEAR-PER JOURNAL EFF-DATE REF 1 REF 2 SRC JNL-DESC ENTITY AMEND
2022 08 80009 02/23/2022 80009 RESO22-012 BUA MIDYEAR 1 3
49 10100000 313.1 GENERAL FUND SALES TAXES - 0.75% -14,395,055.00 -1,720,000.00 -16,115,055.00
101-00-000-313.1 -000-GN1-000-00000- ADDITIONAL SALES TAX REVENUE 02/23/2022
50 10151410 344.1 DEV SVC-PLAN-LAND DEVELOPMENT ENGINEERING FEES -760,000.00 -240,000.00 -1,000,000.00
101-51-410-344.1 -PB -GN1-000-00000 ADDITIONAL FEE REVENUE 02/23/2022
51 10151410 411.1 DEV SVC-PLAN-LAND DEVELOPMENT SALARIES-PERMANENT 1,890,288.00 75,000.00 1,965,288.00
101-51-410-411.1 -PB -GN1-000-00000 TWO NEW FTE ENGINEERS 02/23/2022
52 10151410 444.1 DEV SVC-PLAN-LAND DEVELOPMENT SPECIAL CERTIFICATIONS/LICENSE 270.00 500.00 770.00
101-51-410-444.1 -PB -GN1-000-00000 TWO NEW FTE ENGINEERS 02/23/2022
53 10151410 454 DEV SVC-PLAN-LAND DEVELOPMENT PRINTING AND BINDING 3,300.00 100.00 3,400.00
101-51-410-454 -PB -GN1-000-00000 TWO NEW FTE ENGINEERS 02/23/2022
54 10151410 455 DEV SVC-PLAN-LAND DEVELOPMENT TRAVEL & MILEAGE 25,600.00 2,400.00 28,000.00
101-51-410-455 -PB -GN1-000-00000 TWO NEW FTE ENGINEERS 02/23/2022
55 10151410 468.1 DEV SVC-PLAN-LAND DEVELOPMENT FURNITURE/FIXTURES < $5K .00 6,000.00 6,000.00
101-51-410-468.1 -PB -GN1-000-00000 TWO NEW FTE ENGINEERS 02/23/2022
56 10151410 468.5 DEV SVC-PLAN-LAND DEVELOPMENT COMPUTER HARDWARE & SOFTWARE 420.00 14,000.00 14,420.00
101-51-410-468.5 -PB -GN1-000-00000 TWO NEW FTE ENGINEERS 02/23/2022
** JOURNAL TOTAL 2,329,093.56 Z
2022-02-23 Item #08E Page 19 of 34
CITY OF ENCINITAS
BUDGET AMENDMENT JOURNAL ENTRY PROOF
Report generated: 02/16/2022 11:11
User: Tgallup
Program ID: bgamdent
Page 5
CLERK: Tgallup
YEAR PER JNL
SRC ACCOUNT ACCOUNT DESC T OB DEBIT CREDIT
EFF DATE JNL DESC REF 1 REF 2 REF 3 LINE DESC
2022 8 80009
BUA 21200000-398.2 TRANSFERS IN-CAPITAL 5 2,580.00
02/23/2022 MIDYEAR 80009 RESO22-012 T CORRECT TRANSFER FROM CAPITAL
Administrative adjustment to correct budgeted transfer that was copied over from the
prior fiscal year for funding from closed projects returned to the funding source. No
transfer is needed this fiscal year.
BUA 23300000-398.2 TRANSFERS IN-CAPITAL 5 1,641.00
02/23/2022 MIDYEAR 80009 RESO22-012 T CORRECT TRANSFER FROM CAPITAL
Administrative adjustment to correct budgeted transfer that was copied over from the
prior fiscal year for funding from closed projects returned to the funding source. No
transfer is needed this fiscal year.
BUA 25200000-398.2 TRANSFERS IN-CAPITAL 5 404,106.00
02/23/2022 MIDYEAR 80009 RESO22-012 T CORRECT TRANSFER FROM CAPITAL
Administrative adjustment to correct budgeted transfer that was copied over from the
prior fiscal year for funding from closed projects returned to the funding source. No
transfer is needed this fiscal year.
BUA 29700000-398.2 TRANSFERS IN-CAPITAL 5 21,141.00
02/23/2022 MIDYEAR 80009 RESO22-012 T CORRECT TRANSFER FROM CAPITAL
Administrative adjustment to correct budgeted transfer that was copied over from the
prior fiscal year for funding from closed projects returned to the funding source. No
transfer is needed this fiscal year.
BUA 21220314-458.1 INTERNAL COST ALLOCATION 5 34,847.00
02/23/2022 MIDYEAR 80009 RESO22-012 T ADD INTERNAL COST ALLOCATION
The budget for the Coastal Zone Fund Internal Cost Allocation was omitted from the
original budget. This amount was identified in the Cost Allocation Plan and represents
the Fund's cost share of internal services provide by General Fund central service
departments.
BUA 20351430-494.1 CONTRIBUTIONS - GENERAL 5 76,941.39
02/23/2022 MIDYEAR 80009 RESO22-012 T GS20A APPROP PO 21000467
Carried forward unspent balance of FY21 encumbrance used to track MOU FOR HOMELESS
PREVENTION AND INTERVENTION SERVICES – DISTRICT 76 FUNDING.
BUA 10151430-431.1 PROFESSIONAL SERVICE CONTRACTS 5 11,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T COV19 APPROP PO 21000537
Appropriation for Community Resource Center for temporary shelter and voucher program
08/01/2021 through 03/31/2022. Increasing operating budget because CARES Act funding has
been exhausted. If expenditures are eligible for ARPA reimbursements, staff will
reclassify expenditures and adjust the budget administratively.
BUA 62271670-475 FLEET PURCHASES 5 84,754.17
02/23/2022 MIDYEAR 80009 RESO22-012 T VM271 APPROP PO 21000600
Appropriation for order placed in FY21 and received in FY22. Original appropriation was
made in FY21. New 2021 Ford F-250 to replace VM271 in Fire and Marine Safety was
ordered at the end of October 2021. COVID-related supply chain issues and long order
times resulted in vehicle being located at outfitter at the end of FY21. Vehicle was
received and paid in FY22.
BUA 10151410-431.1 PROFESSIONAL SERVICES CONTRACT 5 60,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T HOUSING ELEMENT SITE APPLICATI
The SB2 grant that is currently being used to fund contract staff reviewing the Housing
Element site applications will end in the spring. This funding request will allow
2022-02-23 Item #08E Page 20 of 34
CITY OF ENCINITAS
BUDGET AMENDMENT JOURNAL ENTRY PROOF
Report generated: 02/16/2022 11:11
User: Tgallup
Program ID: bgamdent
Page 6
YEAR PER JNL
SRC ACCOUNT ACCOUNT DESC T OB DEBIT CREDIT
EFF DATE JNL DESC REF 1 REF 2 REF 3 LINE DESC
Planning to retain contract staff through the end of the fiscal year.
BUA 10151410-453 ADVERTISING 5 20,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T ADDITIONAL ADVERTISING REQUIRE
The number of advertisements being posted in the newspaper cost per ad has increased.
This increase in cost per ad is due to the COVID-19 additional language related to the
executive order requiring public participation electronically only, as
opposed to in-person. This additional language doubled the size of a normal ad;
therefore, increasing the cost, which is based on the size of each ad. Secondly, the
recent posting of the entire SB 9 Urgency Ordinance increased the number of required
ads.
BUA 10151410-431.1 PROFESSIONAL SERVICES CONTRACT 5 20,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T GREEN BUILDING ORD 2021-13
The City passed the Green Building Ordinance (2021-13) which established additional
energy efficiency, solar photovoltaic, and electrification requirements for certain new
and remodeled residential, commercial, multi-unit residential, and hotel/motel
buildings. This proposed budget request for professional services is necessary to make
the required updates to the Permit Ready Accessory Dwelling Unit (PRADU) plans to bring
them into conformance with Ordinance 2021-13, ensuring detached ADUs are built using all
electric infrastructure and appliances, without the use of natural gas.
BUA 10162511-394 COST RECOVERY 5 410,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T WILDFIRE STRIKE TEAM REIMB
Fire Department staff and units were deployed to six wildfires throughout California in
the first and second quarters of the fiscal year. The State of California reimburses
the City for overtime, travel expenditures and the use of vehicles and apparatus on
strike teams.
BUA 62400000-394 COST RECOVERY 5 54,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T WILDFIRE STRIKE TEAM REIMB
Fire Department staff and units were deployed to six wildfires throughout California in
the first and second quarters of the fiscal year. The State of California reimburses
the City for overtime, travel expenditures and the use of vehicles and apparatus on
strike teams.
BUA 10162511-412.1 OVERTIME 5 330,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T WILDFIRE STRIKE TEAM REIMB
Fire Department staff and units were deployed to six wildfires throughout California in
the first and second quarters of the fiscal year. The State of California reimburses
the City for overtime, travel expenditures and the use of vehicles and apparatus on
strike teams.
BUA 10162511-422.1 MEDICARE 5 7,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T WILDFIRE STRIKE TEAM REIMB
Fire Department staff and units were deployed to six wildfires throughout California in
the first and second quarters of the fiscal year. The State of California reimburses
the City for overtime, travel expenditures and the use of vehicles and apparatus on
strike teams.
BUA 10162511-423.1 WORKERS COMPENSATION INSURANCE 5 33,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T WILDFIRE STRIKE TEAM REIMB
Fire Department staff and units were deployed to six wildfires throughout California in
the first and second quarters of the fiscal year. The State of California reimburses
the City for overtime, travel expenditures and the use of vehicles and apparatus on
strike teams.
2022-02-23 Item #08E Page 21 of 34
CITY OF ENCINITAS
BUDGET AMENDMENT JOURNAL ENTRY PROOF
Report generated: 02/16/2022 11:11
User: Tgallup
Program ID: bgamdent
Page 7
YEAR PER JNL
SRC ACCOUNT ACCOUNT DESC T OB DEBIT CREDIT
EFF DATE JNL DESC REF 1 REF 2 REF 3 LINE DESC
BUA 10162511-424.1 UNEMPLOYMENT INSURANCE 5 4,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T WILDFIRE STRIKE TEAM REIMB
Fire Department staff and units were deployed to six wildfires throughout California in
the first and second quarters of the fiscal year. The State of California reimburses
the City for overtime, travel expenditures and the use of vehicles and apparatus on
strike teams.
BUA 10162511-455 TRAVEL & MILEAGE 5 10,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T WILDFIRE STRIKE TEAM REIMB
Fire Department staff and units were deployed to six wildfires throughout California in
the first and second quarters of the fiscal year. The State of California reimburses
the City for overtime, travel expenditures and the use of vehicles and apparatus on
strike teams.
BUA 10162511-466 FUEL 5 1,400.00
02/23/2022 MIDYEAR 80009 RESO22-012 T WILDFIRE STRIKE TEAM REIMB
Fire Department staff and units were deployed to six wildfires throughout California in
the first and second quarters of the fiscal year. The State of California reimburses
the City for overtime, travel expenditures and the use of vehicles and apparatus on
strike teams.
BUA 10162512-394 COST RECOVERY 5 13,600.00
02/23/2022 MIDYEAR 80009 RESO22-012 T WEED ABATEMENT LIENS
Cost recovered from liens on properties where weeds are cleared by the City's contractor
pursuant with the weed abatement policy.
BUA 10162512-432.1 TECHNICAL SERVICES CONTRACTS 5 21,500.00
02/23/2022 MIDYEAR 80009 RESO22-012 T WEED ABATEMENT EXPENDITURES
Proposed increase for weed abatement contractor's services for clearing non-compliant
properties.
BUA 23062511-476 MACHINERY & EQUIPMENT 5 70,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T AUTOPULSE SYSTEM
Staff request to purchase four new AutoPulse Systems (medical equipment for use by
paramedics when performing CPR).
BUA 10152710-432.1 TECHNICAL SERVICES CONTRACTS 5 30,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T TRAFFIC CONTROL PLAN REVIEW
Traffic Control Plans (TCP) are required when road closures or traffic impacts are
expected, such as for utility improvements or construction projects. A budget
adjustment is necessary due to increased construction activity and inability to conduct
timely reviews of TCPs. Staff is proposing an increase to hire a consultant to assist
with reviewing and approving TCPs and improving turnaround time.
BUA 10152710-432.1 TECHNICAL SERVICES CONTRACTS 5 10,500.00
02/23/2022 MIDYEAR 80009 RESO22-012 T CROSSING GUARD PROGRAM
EUSD requests additional funding for crossing guards at multiple school locations.
Staff is proposing a budget increase for its additional contribution to the program,
bringing the City's total share to $37,500. The City entered into an MOU with EUSD in
June 2021.
BUA 10171630-432.21 TREE MAINTENANCE 5 19,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T CITY ARBORIST CONTRACT INCREAS
A new contract was approved for City arborist services by Council on 6/9/21, which
included an increase from $121,000 to $140,000.
BUA 52171661-435.2 TREATMENT COSTS 5 8,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T ESD SHARE OF ENCINA OPERATING
2022-02-23 Item #08E Page 22 of 34
CITY OF ENCINITAS
BUDGET AMENDMENT JOURNAL ENTRY PROOF
Report generated: 02/16/2022 11:11
User: Tgallup
Program ID: bgamdent
Page 8
YEAR PER JNL
SRC ACCOUNT ACCOUNT DESC T OB DEBIT CREDIT
EFF DATE JNL DESC REF 1 REF 2 REF 3 LINE DESC
Staff is proposing a budget increase for higher than anticipated operating costs.
BUA 52171661-432.2 MAINTENANCE CONTRACTS 5 22,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T ESD SHARE BATIQUITOS OPERATING
ESD share of operating costs for the Batiquitos Pump Station was higher than
anticipated.
BUA 52296662-540 CONSTRUCTION 5 38,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T ESD SHARE BATIQUITOS CAPITAL
ESD share of capital costs for the Batiquitos Pump Station was higher than anticipated.
The initial budget was developed prior to adoption of LWD's budget.
BUA 29571630-432.2 MAINTENANCE CONTRACTS 5 20,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T ELLD MAINTENANCE
Maintenance costs for the Encinitas Lighting and Landscape District are higher than
anticipated. Staff is requesting a budget increase.
BUA 10180876-346.1 RECREATION FEES 5 150,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T OUTDOOR REC PROGRAM REGISTRATI
Staff is proposing a budget increase due to higher than anticipated registrations for
outdoor programs.
BUA 10180876-432.1 TECHNICAL SERVICE CONTRACTS 5 50,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T REC PROGRAM INSTRUCTORS
Staff is proposing a budget increase due an increase in paid instructor hours due to
higher than anticipated registrations for programs.
BUA 10190999-498.1 TRANSFERS OUT - OPERATING 5 550,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T TRANSFER TO SELF INSURANCE
Actual claims expenses for separation pay and Worker's Compensation have been higher
than anticipated and staff is requesting an increase. The increase will require a
transfer from the General Fund (101) to the Self Insurance Fund (601) to cover the
additional expense.
BUA 60190999-398.1 TRANSFERS IN-OPERATING 5 550,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T TRANSFER FROM GENERAL FUND
Actual claims expenses for separation pay and Worker's Compensation have been higher
than anticipated and staff is requesting an increase. The increase will require a
transfer from the General Fund (101) to the Self Insurance Fund (601) to cover the
additional expense.
BUA 60120340-486.4 CLAIMS EXP - WORKERS COMP 5 300,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T INCREASE WORKERS COMP CLAIMS
Actual claims expenses for separation pay and Worker's Compensation have been higher
than anticipated and staff is requesting an increase. The increase will require a
transfer from the General Fund (101) to the Self Insurance Fund (601) to cover the
additional expense.
BUA 60120340-486.6 CLAIMS EXP - SEPARATION PYMTS 5 250,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T INCREASE SEPARATION PAYMENTS
Actual claims expenses for separation pay and Worker's Compensation have been higher
than anticipated and staff is requesting an increase. The increase will require a
transfer from the General Fund (101) to the Self Insurance Fund (601) to cover the
additional expense.
BUA 22200000-331.3 FEDERAL GRANTS - SPECIAL 5 42,390.00
02/23/2022 MIDYEAR 80009 RESO22-012 T CDBG CARES ACT FUNDING
CDBG Cares Act funding award received for this fiscal year.
BUA 22200000-398.1 TRANSFERS IN-OPERATING 5 5,060.00
2022-02-23 Item #08E Page 23 of 34
CITY OF ENCINITAS
BUDGET AMENDMENT JOURNAL ENTRY PROOF
Report generated: 02/16/2022 11:11
User: Tgallup
Program ID: bgamdent
Page 9
YEAR PER JNL
SRC ACCOUNT ACCOUNT DESC T OB DEBIT CREDIT
EFF DATE JNL DESC REF 1 REF 2 REF 3 LINE DESC
02/23/2022 MIDYEAR 80009 RESO22-012 T REDUCE GENERAL FUND SUBSIDY
The CDBG program received an additional CDBG-CV3 CARES Act funding award amount to use
towards administrative costs of the program; therefore, the General Fund Subsidy
Transfer amount can be reduced.
BUA 10190999-498.1 TRANSFERS OUT - OPERATING 5 5,060.00
02/23/2022 MIDYEAR 80009 RESO22-012 T REDUCE GF TRANSFER TO CDBG
The CDBG program received an additional CDBG-CV3 CARES Act funding award amount to use
towards administrative costs of the program; therefore, the General Fund Subsidy
Transfer amount can be reduced.
BUA 22251470-494.2 CONTRIB-FEDERAL PROGRAM 5 25,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T REAPPROPRIATE GRANT FUNDING
Staff is requesting re-appropriation from the federal grant program account to the
regular salaries account. This is a CARES Act funding award amount that was allocated to
cover a portion of the administrative costs of the CDBG program. Staff time is currently
being charged against this project (COV19-CARES-PERSONNEL-CDBG).
BUA 22251470-411.1 SALARIES-PERMANENT 5 25,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T REAPPROPRIATE GRANT FUNDING
Staff is requesting re-appropriation from the federal grant program account to the
regular salaries account. This is a CARES Act funding award amount that was allocated to
cover a portion of the administrative costs of the CDBG program. Staff time is currently
being charged against this project (COV19-CARES-PERSONNEL-CDBG).
BUA 10171650-432.2 MAINTENANCE CONTRACTS 5 31,670.00
02/23/2022 MIDYEAR 80009 RESO22-012 T STORM DRAIN SEDIMENT CLEANING
SEJPA provides maintenance and operation services to the City of Encinitas. Actual
costs were higher due to additional storm drain sediment cleaning being completed by the
City with sediment being hauled to SEJPA for dewatering, testing, and disposal.
BUA 62290999-498.1 TRANSFERS OUT - OPERATING 5 200,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T CORRECT TRANSFER TO GF
Budgeted transfer from fleet replacement funds to General Fund not necessary this fiscal
year.
BUA 62390999-498.1 TRANSFERS OUT - OPERATING 5 300,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T CORRECT TRANSFER TO GF
Budgeted transfer from fleet replacement funds to General Fund not necessary this fiscal
year.
BUA 62490999-498.1 TRANSFERS OUT - OPERATING 5 500,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T CORRECT TRANSFER TO GF
Budgeted transfer from fleet replacement funds to General Fund not necessary this fiscal
year.
BUA 22300000-398.2 TRANSFERS IN-CAPITAL 5 3,868,003.00
02/23/2022 MIDYEAR 80009 RESO22-012 T CORRECT TRANSFER FROM CAPITAL
Administrative adjustment to correct budgeted transfer that was copied over from the
prior fiscal year for funding from closed projects returned to the funding source. No
transfer is needed this fiscal year.
BUA 10100000-313.1 SALES TAXES - 0.75% 5 1,720,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T ADDITIONAL SALES TAX REVENUE
Staff is proposing increasing its projection by $1.7 million due to strong growth in
sales throughout the year in the Fuel and Service Stations, Restaurants and Hotels,
General Consumer Goods and Autos and Transportation categories.
BUA 10151410-344.1 ENGINEERING FEES 5 240,000.00
2022-02-23 Item #08E Page 24 of 34
CITY OF ENCINITAS
BUDGET AMENDMENT JOURNAL ENTRY PROOF
Report generated: 02/16/2022 11:11
User: Tgallup
Program ID: bgamdent
Page 10
YEAR PER JNL
SRC ACCOUNT ACCOUNT DESC T OB DEBIT CREDIT
EFF DATE JNL DESC REF 1 REF 2 REF 3 LINE DESC
02/23/2022 MIDYEAR 80009 RESO22-012 T ADDITIONAL FEE REVENUE
Engineering development processing fee revenue is expected to increase as a result of
the newly adopted fee schedule.
BUA 10151410-411.1 SALARIES-PERMANENT 5 75,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T TWO NEW FTE ENGINEERS
Personnel expenditures for two new FTE Engineers for three months.
BUA 10151410-444.1 SPECIAL CERTIFICATIONS/LICENSE 5 500.00
02/23/2022 MIDYEAR 80009 RESO22-012 T TWO NEW FTE ENGINEERS
Professional licenses for two new FTE Engineers.
BUA 10151410-454 PRINTING AND BINDING 5 100.00
02/23/2022 MIDYEAR 80009 RESO22-012 T TWO NEW FTE ENGINEERS
Business cards and name plates for two new FTE Engineers.
BUA 10151410-455 TRAVEL & MILEAGE 5 2,400.00
02/23/2022 MIDYEAR 80009 RESO22-012 T TWO NEW FTE ENGINEERS
Training and professional development for two new FTE Engineers.
BUA 10151410-468.1 FURNITURE/FIXTURES < $5K 5 6,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T TWO NEW FTE ENGINEERS
Office furniture for two new FTE Engineers.
BUA 10151410-468.5 COMPUTER HARDWARE & SOFTWARE 5 14,000.00
02/23/2022 MIDYEAR 80009 RESO22-012 T TWO NEW FTE ENGINEERS
Information technology hardware and software for two new FTE Engineers.
.00 .00
BUA 10100000-290 APPROPRIATIONS 1,302,010.00
02/23/2022 MIDYEAR 80009 RESO22-012
Training and professional development for two new FTE Engineers.
BUA 20300000-290 APPROPRIATIONS 76,941.39
02/23/2022 MIDYEAR 80009 RESO22-012
Office furniture for two new FTE Engineers.
BUA 21200000-290 APPROPRIATIONS 34,847.00
02/23/2022 MIDYEAR 80009 RESO22-012
Information technology hardware and software for two new FTE Engineers.
BUA 23000000-290 APPROPRIATIONS 70,000.00
02/23/2022 MIDYEAR 80009 RESO22-012
BUA 29500000-290 APPROPRIATIONS 20,000.00
02/23/2022 MIDYEAR 80009 RESO22-012
BUA 52100000-290 APPROPRIATIONS 30,000.00
02/23/2022 MIDYEAR 80009 RESO22-012
BUA 52200000-290 APPROPRIATIONS 38,000.00
02/23/2022 MIDYEAR 80009 RESO22-012
BUA 60100000-290 APPROPRIATIONS 550,000.00
02/23/2022 MIDYEAR 80009 RESO22-012
BUA 62200000-290 APPROPRIATIONS 115,245.83
02/23/2022 MIDYEAR 80009 RESO22-012
BUA 62300000-290 APPROPRIATIONS 300,000.00
02/23/2022 MIDYEAR 80009 RESO22-012
BUA 62400000-290 APPROPRIATIONS 500,000.00
2022-02-23 Item #08E Page 25 of 34
CITY OF ENCINITAS
BUDGET AMENDMENT JOURNAL ENTRY PROOF
Report generated: 02/16/2022 11:11
User: Tgallup
Program ID: bgamdent
Page 11
YEAR PER JNL
SRC ACCOUNT ACCOUNT DESC T OB DEBIT CREDIT
EFF DATE JNL DESC REF 1 REF 2 REF 3 LINE DESC
02/23/2022 MIDYEAR 80009 RESO22-012
BUA 10100000-291 ESTIMATED REVENUES 2,533,600.00
02/23/2022 MIDYEAR 80009 RESO22-012
BUA 21200000-291 ESTIMATED REVENUES 2,580.00
02/23/2022 MIDYEAR 80009 RESO22-012
BUA 22200000-291 ESTIMATED REVENUES 37,330.00
02/23/2022 MIDYEAR 80009 RESO22-012
BUA 22300000-291 ESTIMATED REVENUES 3,868,003.00
02/23/2022 MIDYEAR 80009 RESO22-012
BUA 23300000-291 ESTIMATED REVENUES 1,641.00
02/23/2022 MIDYEAR 80009 RESO22-012
BUA 25200000-291 ESTIMATED REVENUES 404,106.00
02/23/2022 MIDYEAR 80009 RESO22-012
BUA 29700000-291 ESTIMATED REVENUES 21,141.00
02/23/2022 MIDYEAR 80009 RESO22-012
BUA 60100000-291 ESTIMATED REVENUES 550,000.00
02/23/2022 MIDYEAR 80009 RESO22-012
BUA 62400000-291 ESTIMATED REVENUES 54,000.00
02/23/2022 MIDYEAR 80009 RESO22-012
BUA 10100000-292 BUDGETARY FUND BAL-UNRESERVED 1,231,590.00
02/23/2022 MIDYEAR 80009 RESO22-012
BUA 20300000-292 BUDGETARY FUND BAL-UNRESERVED 76,941.39
02/23/2022 MIDYEAR 80009 RESO22-012
BUA 21200000-292 BUDGETARY FUND BAL-UNRESERVED 37,427.00
02/23/2022 MIDYEAR 80009 RESO22-012
BUA 23000000-292 BUDGETARY FUND BAL-UNRESERVED 70,000.00
02/23/2022 MIDYEAR 80009 RESO22-012
BUA 29500000-292 BUDGETARY FUND BAL-UNRESERVED 20,000.00
02/23/2022 MIDYEAR 80009 RESO22-012
BUA 52100000-292 BUDGETARY FUND BAL-UNRESERVED 30,000.00
02/23/2022 MIDYEAR 80009 RESO22-012
BUA 52200000-292 BUDGETARY FUND BAL-UNRESERVED 38,000.00
02/23/2022 MIDYEAR 80009 RESO22-012
BUA 62200000-292 BUDGETARY FUND BAL-UNRESERVED 115,245.83
02/23/2022 MIDYEAR 80009 RESO22-012
BUA 62300000-292 BUDGETARY FUND BAL-UNRESERVED 300,000.00
02/23/2022 MIDYEAR 80009 RESO22-012
BUA 62400000-292 BUDGETARY FUND BAL-UNRESERVED 554,000.00
02/23/2022 MIDYEAR 80009 RESO22-012
BUA 22200000-292 BUDGETARY FUND BAL-UNRESERVED 37,330.00
02/23/2022 MIDYEAR 80009 RESO22-012
BUA 22300000-292 BUDGETARY FUND BAL-UNRESERVED 3,868,003.00
02/23/2022 MIDYEAR 80009 RESO22-012
BUA 23300000-292 BUDGETARY FUND BAL-UNRESERVED 1,641.00
02/23/2022 MIDYEAR 80009 RESO22-012
BUA 25200000-292 BUDGETARY FUND BAL-UNRESERVED 404,106.00
02/23/2022 MIDYEAR 80009 RESO22-012
BUA 29700000-292 BUDGETARY FUND BAL-UNRESERVED 21,141.00
02/23/2022 MIDYEAR 80009 RESO22-012
2022-02-23 Item #08E Page 26 of 34
CITY OF ENCINITAS
BUDGET AMENDMENT JOURNAL ENTRY PROOF
Report generated: 02/16/2022 11:11
User: Tgallup
Program ID: bgamdent
Page 12
YEAR PER JNL
SRC ACCOUNT ACCOUNT DESC T OB DEBIT CREDIT
EFF DATE JNL DESC REF 1 REF 2 REF 3 LINE DESC
SYSTEM GENERATED ENTRIES TOTAL 8,657,435.22 8,657,435.22
JOURNAL 2022/08/80009 TOTAL 8,657,435.22 8,657,435.22
2022-02-23 Item #08E Page 27 of 34
CITY OF ENCINITAS
BUDGET AMENDMENT JOURNAL ENTRY PROOF
Report generated: 02/16/2022 11:11
User: Tgallup
Program ID: bgamdent
Page 13
FUND YEAR PER JNL EFF DATE DEBIT CREDIT
ACCOUNT ACCOUNT DESCRIPTION
101 GENERAL FUND 2022 8 80009 02/23/2022
10100000-290 APPROPRIATIONS 1,302,010.00
10100000-291 ESTIMATED REVENUES 2,533,600.00
10100000-292 BUDGETARY FUND BAL-UNRESERVED 1,231,590.00
FUND TOTAL 2,533,600.00 2,533,600.00
203 STATE CAPITAL GRANTS 2022 8 80009 02/23/2022
20300000-290 APPROPRIATIONS 76,941.39
20300000-292 BUDGETARY FUND BAL-UNRESERVED 76,941.39
FUND TOTAL 76,941.39 76,941.39
212 COASTAL ZONE MANAGEMENT 2022 8 80009 02/23/2022
21200000-290 APPROPRIATIONS 34,847.00
21200000-291 ESTIMATED REVENUES 2,580.00
21200000-292 BUDGETARY FUND BAL-UNRESERVED 37,427.00
FUND TOTAL 37,427.00 37,427.00
222 CDBG GRANT 2022 8 80009 02/23/2022
22200000-291 ESTIMATED REVENUES 37,330.00
22200000-292 BUDGETARY FUND BAL-UNRESERVED 37,330.00
FUND TOTAL 37,330.00 37,330.00
223 FEDERAL CAPITAL GRANT 2022 8 80009 02/23/2022
22300000-291 ESTIMATED REVENUES 3,868,003.00
22300000-292 BUDGETARY FUND BAL-UNRESERVED 3,868,003.00
FUND TOTAL 3,868,003.00 3,868,003.00
230 CSA-17 BENEFIT FEES 2022 8 80009 02/23/2022
23000000-290 APPROPRIATIONS 70,000.00
23000000-292 BUDGETARY FUND BAL-UNRESERVED 70,000.00
FUND TOTAL 70,000.00 70,000.00
233 TRAFFIC MITIGATION FEES 2022 8 80009 02/23/2022
23300000-291 ESTIMATED REVENUES 1,641.00
23300000-292 BUDGETARY FUND BAL-UNRESERVED 1,641.00
FUND TOTAL 1,641.00 1,641.00
252 IN LIEU FEES UNDERGROUND UTIL 2022 8 80009 02/23/2022
25200000-291 ESTIMATED REVENUES 404,106.00
25200000-292 BUDGETARY FUND BAL-UNRESERVED 404,106.00
FUND TOTAL 404,106.00 404,106.00
2022-02-23 Item #08E Page 28 of 34
CITY OF ENCINITAS
BUDGET AMENDMENT JOURNAL ENTRY PROOF
Report generated: 02/16/2022 11:11
User: Tgallup
Program ID: bgamdent
Page 14
FUND YEAR PER JNL EFF DATE DEBIT CREDIT
ACCOUNT ACCOUNT DESCRIPTION
295 ENCINITAS LLD 2022 8 80009 02/23/2022
29500000-290 APPROPRIATIONS 20,000.00
29500000-292 BUDGETARY FUND BAL-UNRESERVED 20,000.00
FUND TOTAL 20,000.00 20,000.00
297 ENC RANCH LLD 2022 8 80009 02/23/2022
29700000-291 ESTIMATED REVENUES 21,141.00
29700000-292 BUDGETARY FUND BAL-UNRESERVED 21,141.00
FUND TOTAL 21,141.00 21,141.00
521 ESD OPERATIONS 2022 8 80009 02/23/2022
52100000-290 APPROPRIATIONS 30,000.00
52100000-292 BUDGETARY FUND BAL-UNRESERVED 30,000.00
FUND TOTAL 30,000.00 30,000.00
522 ESD CAPITAL REPLACEMENT 2022 8 80009 02/23/2022
52200000-290 APPROPRIATIONS 38,000.00
52200000-292 BUDGETARY FUND BAL-UNRESERVED 38,000.00
FUND TOTAL 38,000.00 38,000.00
601 SELF INSURANCE 2022 8 80009 02/23/2022
60100000-290 APPROPRIATIONS 550,000.00
60100000-291 ESTIMATED REVENUES 550,000.00
FUND TOTAL 550,000.00 550,000.00
622 VEHICLE REPLACEMENT 2022 8 80009 02/23/2022
62200000-290 APPROPRIATIONS 115,245.83
62200000-292 BUDGETARY FUND BAL-UNRESERVED 115,245.83
FUND TOTAL 115,245.83 115,245.83
623 MACH EQUIPMENT REPLACEMENT 2022 8 80009 02/23/2022
62300000-290 APPROPRIATIONS 300,000.00
62300000-292 BUDGETARY FUND BAL-UNRESERVED 300,000.00
FUND TOTAL 300,000.00 300,000.00
624 FIRE APPARATUS REPLACEMENT 2022 8 80009 02/23/2022
62400000-290 APPROPRIATIONS 500,000.00
62400000-291 ESTIMATED REVENUES 54,000.00
62400000-292 BUDGETARY FUND BAL-UNRESERVED 554,000.00
FUND TOTAL 554,000.00 554,000.00
2022-02-23 Item #08E Page 29 of 34
CITY OF ENCINITAS
BUDGET AMENDMENT JOURNAL ENTRY PROOF
Report generated: 02/16/2022 11:11
User: Tgallup
Program ID: bgamdent
Page 15
FUND YEAR PER JNL EFF DATE DEBIT CREDIT
ACCOUNT ACCOUNT DESCRIPTION
2022-02-23 Item #08E Page 30 of 34
CITY OF ENCINITAS
BUDGET AMENDMENT JOURNAL ENTRY PROOF
Report generated: 02/16/2022 11:11
User: Tgallup
Program ID: bgamdent
Page 16
CLERK: Tgallup
PA JOURNAL EFF DATE GL YEAR/PER/JNL
SOURCE PROJECT STRING REF1 REF2 REF3 REF4 T AMOUNT
80134 02/23/2022 2022/08/80009
BUA GS20A-HOUSING -CONTRG - 80009 RESO22-012 T MIDYEAR 5 76,941.39
BUA CE04A-CONSTR522 - - 80009 RESO22-012 T MIDYEAR 5 38,000.00
BUA COV19-CARES -HOUSING -CDBG 80009 RESO22-012 T MIDYEAR 5 -42,390.00
BUA COV19-CARES -PERSONNEL -CDBG 80009 RESO22-012 T MIDYEAR 5 25,000.00
Project Expense String Totals
CE04A Total: 38,000.00
COV19 Total: 25,000.00
GS20A Total: 76,941.39
139,941.39
Project FS String Totals
COV19 Total: -42,390.00
PROJECT JOURNAL GRAND TOTAL: 97,551.39
** END OF REPORT - Generated by Tom Gallup **
2022-02-23 Item #08E Page 31 of 34
City of Encinitas
Summary of Budgetary Fund Balance
FY 2021-22
ATTACHMENT 4
Meeting Date Resolution #
Increase
(Decrease) to
Fund Balance
Available Fund
Balance
Actual Beginning Fund Balance, 7/1/21 27,163,284
Less: Contingency Reserve (15,297,366)
Budget Stabilization Reserve (1,700,925)
Nonspendable Reserve (737,114)
Restricted FSA Forfeitures (172,705)
Encumbrance Carryovers FY21 -
Available Beginning Fund Balance, 7/1/21 9,255,174
FY 2021-22 Original Budgets Adopted 6/23/21 2021-070 (1,501,154) 7,754,020
-
FY 2021-22 Budget Adjustments by Council:
1. N. Coast Highway 101 Streetscape Project (CS04D)9/22/21 2021-088 (150,000) 7,604,020
2. Additional Discretionary Payment to CalPERS to reduce UAL 12/15/21 2021-106 (500,000) 7,104,020
3. Temporary Lifeguard Seasonal Salaries 12/15/21 2021-126 (40,000) 7,064,020
4. Proposed Mid-Year Budget Amendments 2/28/22 2022-12 1,231,590 8,295,610
FY 2021-22 Council Action
Reconciled through January 31, 2022 Council Meeting
Description
General Fund (101)
Prepared by: Finance Printed 2/16/2022 Attachment 4 - Budgetary Fund Balance Summary-All Funds FY22 \ 2021-22
2022-02-23 Item #08E Page 32 of 34
ATTACHMENT 5
FY 2021-22
Adopted
Budget
6/23/21
FY 2021-22
Budget
Amendment
FY 2021-22
Amended
Budget
FY 2021-22
Actual
Amounts
FY 2021-22
Budget
$ Variance
Over/(Under)
YTD
FY 2021-22
Budget
%
YTD
REVENUE
TAX REVENUE
1 PROPERTY TAXES $ 54,246,604 $ - $ 54,246,604 $ 18,591,230 $ (35,655,374)34.3%
2 DOCUMENTARY TRANSFER TAXES 600,000 - 600,000 445,335 (154,665)74.2%
3 SALES TAXES 14,385,055 - 14,385,055 5,856,222 (8,528,833)40.7%
4 TRANSIENT OCCUPANCY TAX 3,271,895 - 3,271,895 1,798,218 (1,473,677)55.0%
5 FRANCHISE FEES 2,329,049 - 2,329,049 667,881 (1,661,168)28.7%
6 TAX REVENUE TOTAL 74,832,603 - 74,832,603 27,358,886 (47,473,717) 36.6%
OTHER REVENUE
7 LICENSES AND PERMITS 236,000 - 236,000 137,798 (98,202)58.4%
8 INTERGOVERNMENTAL REVENUE 703,346 - 703,346 148,765 (554,581)21.2%
9 CHARGES FOR SERVICES 7,198,118 135,000 7,333,118 4,191,351 (3,141,767)57.2%
10 FINES AND PENALTIES 435,253 - 435,253 157,832 (277,421)36.3%
11 USE OF MONEY 984,154 - 984,154 506,815 (477,339)51.5%
12 OTHER REVENUE 656,793 - 656,793 445,968 (210,825)67.9%
13 OTHER REVENUE TOTAL 10,213,664 135,000 10,348,664 5,588,529 (4,760,135)
14 REVENUE TOTAL 85,046,267 135,000 85,181,267 32,947,414 (52,233,853)
EXPENDITURES
GENERAL GOVERNMENT
15 CITY COUNCIL - ADMINISTRATION 509,514 - 509,514 220,720 (288,794)
16 CITY COUNCIL - CITY ATTORNEY 985,500 - 985,500 393,383 (592,117)
17 CITY MANAGER - ADMINISTRATION 1,378,714 - 1,378,714 555,394 (823,320)
18 CITY MANAGER - ECONOMIC DEV 123,500 - 123,500 49,867 (73,633)
19 CITY MANAGER - ENVIRONMENTAL SVC 193,061 - 193,061 84,684 (108,377)
20 CITY MANAGER - HUMAN RESOURCES 954,309 - 954,309 459,332 (494,977)48.1%
21 CITY MANAGER- INFORMATION TECHNOLOGY 3,426,277 - 3,426,277 1,571,236 (1,855,041)
22 CITY CLERK - ADMINISTRATION 470,313 - 470,313 220,630 (249,683)46.9%
23 CITY CLERK - ELECTIONS 2,500 - 2,500 1,569 (931)62.8%
24 FINANCE - ADMINISTRATION 2,304,090 - 2,304,090 1,013,004 (1,291,086)44.0%
25 GENERAL GOVERNMENT TOTAL 10,347,778 - 10,347,778 4,569,818 (5,777,960)
DEVELOPMENT SERVICES
26 DEV SVC-DIRECTOR 411,048 - 411,048 175,317 (235,731)42.7%
27 DEV SVC-PLAN-ADMIN SVCS 486,075 - 486,075 222,079 (263,996)45.7%
28 DEV SVC-PLAN-LAND DEVELOPMENT 2,972,127 - 2,972,127 1,243,631 (1,728,496)41.8%
29 DEV SVC-PLAN-REGULATORY PERMIT 157,755 - 157,755 76,433 (81,322)48.5%
30 DEV SVC-PLAN-APPLICANT DEPOSIT 3,000 - 3,000 115 (2,885)3.8%
31 DEV SVC-PLAN-ADV PLANNING-HSG 1,057,441 - 1,057,441 356,558 (700,883)33.7%
32 DEV SVC-PLAN-BUILDING & CODE 2,367,814 - 2,367,814 1,222,719 (1,145,095)51.6%
33 DEV SVC-PLAN-PARKING CITATION 98,500 - 98,500 19,117 (79,383)19.4%
34 DVC SVC-ENG-CITY ENGINEER 1,340,627 - 1,340,627 474,916 (865,711)35.4%
35 DEV SVC-ENG-TRAFFIC ENGINEERNG 679,122 - 679,122 321,214 (357,908)47.3%
36 DEV SVC-ENG-INSPECTIONS 1,337,461 - 1,337,461 512,796 (824,665)38.3%
37 DEVELOPMENT SERVICES TOTAL 10,910,970 - 10,910,970 4,624,897 (6,286,073)
Schedule C: General Fund Revenue, Expenditures and Transfers Detail
43.9%
54.0%
38.7%
43.3%
39.9%
40.3%
40.4%
45.9%
44.2%
42.4%
2022-02-23 Item #08E Page 33 of 34
ATTACHMENT 5
FY 2021-22
Adopted
Budget
6/23/21
FY 2021-22
Budget
Amendment
FY 2021-22
Amended
Budget
FY 2021-22
Actual
Amounts
FY 2021-22
Budget
$ Variance
Over/(Under)
YTD
FY 2021-22
Budget
%
YTD
Schedule C: General Fund Revenue, Expenditures and Transfers Detail
PUBLIC SAFETY
38 PUBLIC SAFETY-LAW ENFORCEMENT 17,550,322 - 17,550,322 4,325,860 (13,224,462)24.6%
39 PUBLIC SAFETY - FIRE ADMIN 612,965 - 612,965 314,562 (298,403)51.3%
40 PUBLIC SAFETY-FIRE OPERATIONS 14,589,304 - 14,589,304 8,556,073 (6,033,231)58.6%
41 PUBLIC SAFETY-LOSS PREVENTION 690,569 - 690,569 332,269 (358,300)48.1%
42 PUBLIC SAFETY - DISASTER PREP 190,332 - 190,332 139,017 (51,315)73.0%
43 PUBLIC SAFETY - MARINE SAFETY 1,532,532 40,000 1,572,532 766,864 (805,668)48.8%
44 PUBLIC SAFETY - JR LIFEGUARDS 305,302 - 305,302 153,687 (151,615)50.3%
45 PUBLIC SAFETY TOTAL 35,471,326 40,000 35,511,326 14,588,332 (20,922,994)
PUBLIC WORKS
46 PUBLIC WORKS - ADMINISTRATION 424,632 - 424,632 112,199 (312,433)26.4%
47 PUBLIC WORKS-ENVIRONMENTAL 1,500 - 1,500 148 (1,352)
48 PUBLIC WORKS - STREET MAINT 3,393,013 - 3,393,013 1,231,202 (2,161,811)36.3%
49 PUBLIC WORKS-FAC MAINT CVC CTR 507,298 - 507,298 194,380 (312,918)38.3%
50 PUBLIC WORKS-FAC MAINT FIRE ST 337,443 - 337,443 124,858 (212,585)37.0%
51 PUBLIC WORKS-FAC MAINT PW YRD 236,279 - 236,279 84,923 (151,356)35.9%
52 PUBLIC WORKS-FAC MAINT LIBRARY 367,046 - 367,046 142,501 (224,545)38.8%
53 PUBLIC WORKS-COMM CTR & PARKS 429,794 429,794 172,075 (257,719)40.0%
54 PUBLIC WORKS-STORM WATER MAINT 709,587 - 709,587 315,944 (393,643)44.5%
55 PUBLIC WORKS-STORM WATER FLOOD 99,072 - 99,072 38,562 (60,510)38.9%
56 PUBLIC WORKS-STORMWATER PROG 777,854 - 777,854 327,317 (450,537)42.1%
57 PUBLIC WORKS TOTAL 7,283,518 - 7,283,518 2,744,110 (4,539,408)
PARKS, RECREATION & CULTURAL ARTS
58 PARKS REC - ADMINISTRATION 1,264,450 - 1,264,450 549,198 (715,252)43.4%
59 PARKS REC - PARK MAINTENANCE 3,015,612 (50,000) 2,965,612 826,437 (2,139,175)27.9%
60 PARKS REC - BEACH MAINTENANCE 767,075 (5,000) 762,075 211,811 (550,264)27.8%
61 PARKS REC - TRAIL MAINTENANCE 342,159 - 342,159 45,714 (296,446)13.4%
62 PARKS REC-RECREATION PROGRAMS 458,747 - 458,747 180,156 (278,591)39.3%
63 PARKS REC - COMM CENTER OPER 883,400 - 883,400 300,633 (582,767)34.0%
64 PARKS REC - COMM CENTER PROGRAMS 224,881 (10,000) 214,881 45,686 (169,195)21.3%
65 PARKS REC - COMM CENTER RENTALS 32,007 - 32,007 40,137 8,130 125.4%
66 PARKS REC - SENIOR CENTER 192,087 - 192,087 61,743 (130,344)32.1%
67 PARKS REC - REC FACILITY PROGRAMS 468,058 145,000 613,058 387,788 (225,270)63.3%
68 PARKS REC - CULTURAL ARTS 321,395 - 321,395 122,492 (198,903)38.1%
69 PARKS, REC & CULTURAL ARTS TOTAL 7,969,871 80,000 8,049,871 2,771,795 (5,278,076)
NON-DEPARTMENTAL
70 NON DEPT-CENTRAL PURCHASES 95,298 - 95,298 33,566 (61,732)
71 NON DEPT-SHARED EXPENSES 4,408,068 500,000 4,908,068 4,035,113 (872,955)
72 NON-DEPARTMENTAL TOTAL 4,503,366 500,000 5,003,366 4,068,679 (934,687)
73 EXPENDITURES TOTAL 76,486,829 620,000 77,106,829 33,367,631 (43,739,198)
74 EXCESS OF REVENUE OVER EXPENDITURES 8,559,438 (485,000) 8,074,438 (420,217) (8,494,655)
TRANSFERS
75 TRANSFERS IN 22,925,117 113,809 23,038,926 677,946 (22,360,980)2.9%
76 TRANSFERS OUT (32,985,709) (318,809)(33,304,518) 8,919,585 42,224,103 -26.8%
77 TRANSFER TOTAL (10,060,592) (205,000) (10,265,592) 9,597,532 19,863,123
78 NET INCREASE (DECREASE) TO FUND BALANCE $ (1,501,154) $ (690,000) $ (2,191,154) $ 9,177,315 $ 11,368,469
9.9%
41.1%
-93.5%
-418.8%
37.7%
-5.2%
34.4%
35.2%
82.2%
81.3%
43.3%
2022-02-23 Item #08E Page 34 of 34