2016-10-19 Item 10D Financial Results for Fiscal Year 2015-16 AGENDA REPORT
City Council
MEETING DATE: October 19, 2016
PREPARED BY: Tom Gallup DEPT. DIRECTOR: Tim Nash
Contributions from All
Departments
DEPARTMENT: Finance CITY MANAGER: Karen P. Brust
SUBJECT:
Report on the Financial Results for Fiscal Year 2015-16
RECOMMENDED ACTION:
Staff recommends City Council take the following actions:
1. Approve and adopt the actual ending fund balances for FY 2015-16 as beginning fund
balances for FY 2016-17 (Attachment 1, Column 8).
2. Approve the revised Schedule A, 'Revised Budget Summary FY 2016-17", presented in
Attachment 4.
3. Receive Capital Improvement Program End of Year Status Report(Attachment 5)
4. Approve Resolution 2016-93 authorizing a lump sum payment to CalPERS to reduce the
City of Encinitas unfunded pension liability in the amount $220,434 which is 5% of the FY
2015-16 budget surplus of$4,408,679. (Attachment 6)
STRATEGIC PLAN:
This item falls within the Organizational Efficiency and Effectiveness focus area of the Strategic
Plan by maintaining the City's financial health.
FISCAL CONSIDERATIONS:
General Fund — Fiscal Year 2015-16 ending fund balance in the General Fund totaled
$32,884,545. After deducting the portion of fund balance that is restricted, committed or
assigned for other purposes, the unassigned fund balance is $31,775,120. Per City Council
policy from the unassigned fund balance, $11,822,489 is reserved for contingencies and
$1,357,873 is reserved for budget stabilization. The remaining unassigned fund balance of
$18,594,758 is available for City Council appropriation.
For budgeting purposes, the City's revenue projections have historically been conservative.
Actual revenue in FY 2015-16 exceeded projections by $2,043,152 and can be attributed to
2016-10-19 Item 70D 7 of 53
increased property value assessments and increased sales tax revenue. Table 1 below
compares revenue projections to actual revenue received, by type of revenue:
Table 1
Fiscal Year 2015-16
Amended
Description Budget Actual Surplusi(Deficit) %Variance
Property Tax $39,670,487 $40,337,919 $667,432 1.7%
Sales Tax 13,785,188 14,166,771 $381,583 2.8%
Transient Occupancy Tax 1,502,000 1,616,171 $114,171 7.6%
Franchise Tax 2,197,000 2,358,567 $161,567 7.4%
Licenses, Fees and Permits 250,000 232,227 ($17,773) -7.1%
Intergovernmental Revenue 987,034 801,966 ($185,068) -18.7%
Charges for Services 6,383,627 6,585,519 $201,892 3.2%
Fines and Penalties 734,750 889,388 $154,638 21.0%
Use of Money and Property 591,547 972,664 $381,117 64.4%
Other Revenue 596,300 779,893 $183,593 30.8%
Total $66,697,933 $68,741,085 $2,043,152 3.1%
Operating expenditures for the fiscal year were $2,401,118 less than budgeted due to savings in
personnel costs resulting from vacancies and reorganizations across City departments and
savings in the contracts/services category. Table 2 compares the expenditure budget to actual
expenditures for the fiscal year by department:
Table 2
Fiscal Year 2015-16
Amended
Description Budget Actual Surplusi(Deficit) %Variance
General Government $9,630,619 $9,096,184 $534,435 5.5%
Planning & Building 5,103,490 4,799,037 304,453 6.0%
Law Enforcement 13,208,600 12,859,862 348,738 2.6%
Fire & Marine Safety 14,276,169 14,013,171 262,998 1.8%
Public Works/Engineering 8,684,280 8,049,765 634,515 7.3%
Parks & Recreation 6,428,058 6,112,079 315,979 4.9%
Total $57,331,216 $54,930,098 $2,401,118 4.
Explanations for the variances within each category can be found in Attachment 2a.
All Other City Funds - Any significant variances in other City funds, such as Infrastructure
Funds, Grant Funds, Development Impact Fee Funds and Lighting and Landscape Funds are
discussed in Attachment 3a.
2016-10-19 Item 10D 2 of 53
Capital Improvement Proaram Status Update — Project-to-date expenditures for active projects
totaled $50,891,901. There are presently 92 active projects and 25 projects were completed or
closed last year. Detailed information for each project is provided in Attachment 5.
BACKGROUND:
Each year following the close of the City's financial books, the Finance Department reports the final
year-end results to the City Council. The following report presents the actual revenues,
expenditures, inter-fund transfers and ending fund balances for all City funds.
ANALYSIS:
The final fund balance for the General Fund of $32,884,545 is $4,408,679 higher than the
projected FY 2015-16 ending fund balance of $28,475,866. The FY 2015-16 unassigned
balance of $31,775,120 is $512,270 higher than the FY 2014-15 unassigned fund balance of
$31,258,850. Table 3 delineates the funds being added to the General Fund balance.
Table 3
Total General Fund Budget Variance Summary
Revenues exceeding projections $2,043,152
Expenditure savings 2,401,118
Transfers (net decrease to General Fund balance) (35,591)
Returned to General Fund Balance: $4,408,679
Transfers of funds into the General Fund were $117,908 less than projected, while transfers of
funds out of the General Fund were $82,317 less than projected. Overall, General Fund
revenues were 3.1% higher than projected and General Fund expenditures were 4.2% below
budget. The variances described above are discussed in detail in Attachment 2a.
On June 8, 2016, as part of the FY 2015-16 Third Quarter Budget Status Report, the City
Council approved a budget amendment for a one-time transfer of all fund balances committed to
capital projects totaling $16,324,666 to the Capital Improvement Fund (401). Staff now
transfers committed funds to the Capital Improvement Fund when project funding is approved.
As a result, available fund balances are more accurate. This is reflected in Attachment 1.
The final unassigned fund balances for all City Funds were above projections by $14,107,305.
(Attachment 1, page 2, Column 10, "TOTAL ALL FUNDS").
On November 14, 2014, as part of the FY 2013-14 year-end report, Council directed staff to
bring back consideration of using year end surplus to make a payment towards the City's
unfunded pension liability. The amount used in prior years was 5% of the year end surplus.
Staff has calculated 5% of this year's surplus and included a budget resolution with the agenda
report if Council would like to make an appropriation this year. The appropriation of $220,434
would reduce General Fund available fund balance to a net total of $18,374,324. Table 5 shows
the history of lump sum payments towards unfunded pension liabilities along with the amount
proposed to be allocated from the FY 2015-16 General Fund carryover.
Table 5
2016-10-19 Item 10D 3 of 53
Lump Sum Payments To Reduce Unfunded Pension Liabilites
Actual Actual Proposed
Description FY 2013-14 FY 2014-15 FY 2015-16 Total
General Fund Carryover $ 5,221,590 $ 6,839,114 $ 4,408,679 $ 16,469,383
Payment to reduce unfunded
pension liability(5%) $ 262,000 $ 341,956 $ 220,434 $ 824,390
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: FY 2015-16 Final Actual and Available Fund Balance Summary
Presents final actual unassigned fund balances (Column 8). These are compared to previously
projected fund balances (Column 9) with the differences shown in Column 10.
2: FY 2015-16 Detail of General Fund Revenues, Expenditures and Transfers
Presents a summary of General Fund Revenues, Expenditures and Transfers for FY 2015-16
showing the original budget, final budget (with all off-cycle modifications), and actual amounts
by category (revenues) and by department and division (expenditures). Significant variances
are discussed in Attachment 2a.
2a: Explanation of Variances between Budgeted & Actual Fund Balance- General Fund
Presents explanations of variances between budget and actual revenue, expenditure and
transfers as shown in Column 6 of Attachment 2.
3: FY 2015-16 Comparison of Budget vs. Actuals: Operating Revenues and Expenditures
Presents a summary of budget versus actual for operating revenues and expenditures of all City
funds.
3a: Explanation of Variances between Budgeted & Actual Fund Balances- Other City
Funds
Presents explanations of variances between budget and actual operating revenue and
expenditures as shown in Column 12 of Attachment 3.
4: FY 2016-17 Revised Budget Summary(Schedule A)
Presents the adjusted budget summary for the current fiscal year with actual beginning fund
balances for all funds in Column 2 of Attachment 1 and Council approved revenue projections,
operating and capital expenditures and interfund transfers.
5. FY 2015-16 Capital Improvement Program End of Year Status Report
6: Resolution 2016-93 entitled "A resolution of the City Council of the City of Encinitas
amending the Fiscal Year 2016-17 budget'
7. FY 2016-17 Budgetary Fund Balance Summary
2016-10-19 Item 70D 4 of 53
FY 2015-16: Final Actual and Available Fund Balances Summary ATTACHMENT 1
(Column 1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
Fund Balance Detail
Restricted,Committed or
Total Assigned Available Actual Projected Variance
Fund Capital/Work Budget Contingency Available Available Over/(Under)
Balance Projects Other Stabilization (Operating) Fund Balance Fund Balance Projection
Fund 6/30/2016 Reserve Reserves Reserve Reserve Unassigned 6/30/2016 6/30/2016
FUND NAME No Sum col 3-7 5+6+7 8-9
GENERALFUND
General Fund 101 32.884.545 1.109.425 1.357.873 11.822.489 18.594.758 31.775.120 27.366.441 4.408.679
INFRASTRUCTURE FUNDS
State Gasoline Taxes 201 334.835 334,835 334,835 375,545 (40,710)
State Capital Grants 203 (6,440,296) (6,440.296) - - - -
TransNetProgram 211 (1,052.697) (1,052,697) - - - -
Goastal Zone Managem ant Fund 212 689.190 689,190 689,190 568,462 120,728
Federal Capital Grants 223 1.746.767 1.746.767
TOTAL INFRASTRUCTURE FUNDS 8.215.735 9.239.760 1.024.025 1.024.025 944.007 80.018
GRANT FUNDS -
State Law Enforcement Grant 202 20.848 20.848 20.848 - 20.848
Government Education Access 213 175.020 175.020 175.020 (3,000) 178.020
Solid Waste.Recycling&HHW 214 900.150 900.150 900.150 841.182 58.968
Asset Forfeiture 215 103.558 103.558 103.558 94.091 9.467
Senior Nutrition Grant 221 - - - 7.096 (7,096)
Comm Devel Block Grant(CDBG) 222 (166,728) (166,728) - - 21.094 (21,094)
Home Entitlement Program 227 - - - 59,400 (59,400)
Federal Law Enforcement Grant 228 - - - - -
Restricted Donations/Contributions 229 128.690 128.690 128.690 27.321 101.369
CSA17 Fire Operations 230 210.625 210.625 210.625 193.171 17.454
TOTAL GRANT FUNDS 1.372.163 166.728 1.538.891 1.538.891 1.240.355 298.536
DEVELOPMENT IMPACT FUNDS -
Park Development Fees 231 930.634 930.634 930.634 697.176 233.458
Parkland Acquisition Fees 232 1.952.265 1.952.265 1.952.265 1.466.929 485.336
Traffic Mitigation Fees 233 594.099 594.099 594.099 (276.788) 870.887
Regional Traffic Mitigation Fee(RTCIP) 234 767.816 767.816 767.816 672.966 94.850
Open Space Acquisition Fees 235 128.153 128.153 128.153 117.272 10.881
Recreational Trails Fees 236 38.469 38.469 38.469 30.964 7.505
Community Facilities Fees 237 - - - - -
Fire Mitigation Fees 238 - - - - -
Flood Control Mitigation Fees 239 332.131 332.131 332.131 264.512 67.619
In Lieu Fees Curb Gutter Sidev,alks 251 12.634 12.634 12.634 12.574 60
In Lieu Fees Underground Utilities 252 8.209 8.209 8.209 (67,620) 75.829
In Lieu Fees Affordable Housing 253 1.376.982 1.376.982 1.376.982 1.361.632 15.350
TOTAL DEVELOPMENT IMPACT FUNDS 6.141.392 6.141.392 6.141.392 4.279.617 1.861.775
MUNICIPAL IMPROVEMENT DISTRICTS -
Villanitas Road M.I.D. 291 252.599 252.599 252.599 246.704 5.895
Cerro Street M.I.D. 292 362.894 362.894 362.894 338.502 24.392
Village Park M.I.D. 293 135.316 135.316 135.316 128.961 6.355
Wire Park M .D. 294 2.789 2.789 2.789 1.055 1.734
Encinitas Lighting Landscape District 295 668.022 668.022 668.022 452.390 215.632
Encinitas Ranch Lighting Landscape 297 1.299.778 1.299.778 1.299.778 1.322.861 23.083
TOTAL MUNICIPAL IMPROVEMENT DISTRICT FUNDS 2.721.398 2.721.398 2.721.398 2.490.473 230.925
DEBT SERVICE FUNDS -
DebtServiceFund 301 504.199 504.199 - - -
Encinitas Public Finance Authority 302 2.069.993 2.069.993
TOTAL DEBT SERVICE FUNDS 2.574.192 2.574.192 2.574.192
CAPITAL IMPROVEMENT FUNDS -
Capital Improvements Project Fund 401 24.776.682 24.776.682 - 0 0 0
Facility Capital Maintenance Fund 403 1.626.219 1.408.778 217.441 217.441 217.401 40
TOTAL CIP FUNDS 26.402.901 26.185.460 217.441 217.441 217.401 40
CARDIFF SANITARY DIVISION FUNDS -
Operations 511 34.498.363 31,087,302 800,000 2,611,061 - 3.411.061 282.253 3.128.808
Capital Replacement 512 9.264.012 10,444,514 (1,180.502) (1,180.502) (1,029.253) (151.249)
Capital Expansion 513 811.146 811.146 811.146 666.344 144.802
TOTAL CSD FUNDS 44.573.521 10.444.514 31.087.302 800.000 2.611.061 (369.356) 3.041.705 (80,656) 3.122.361
ENCINITAS SANITARY DIVISION FUNDS -
Operations 521 20.989.974 19,223,342 1,000,000 766,632 - 1.766.632 (158.408) 1.925.040
Capital Replacement 522 6.040.309 1,902,779 4.137.530 4.137.530 2.489.367 1.648.163
Capital Expansion 523 2.319.846 2.319.846 2.319.846 2.197.047 122.799
TOTAL ESD FUNDS 29.350.129 1.902.779 19.223.342 1.000.000 766.632 6.457.376 8.224.008 4.528.006 3.696.002
OTHER PROPRIETARY FUNDS -
Section 8 Housing-Admin 551 40 330 40.330 40.330 19.776 20.554
Section 8 Housing-HAP 552 7.017 7.017 7.017 (15,053) 22.070
Pacific Pines Affordable Housing 561 1.919.995 368.904 1.551.091 1.551.091 195.810 1.355.281
TOTAL OTHER PROPRIETARY FUNDS 1.967.342 368.904 1.598.438 1.598.438 200.533 1.397.905
INTERNAL SERVICE FUNDS -
Self Insurance 601 4,374,983 1,589,220 2,785,763 2,785,763 2,752.072 33.691
Wastewater Support 611 - - - 7.300 (7,300)
Fleet Maintenance 621 - - - 30.752 (30,752)
Vehicle Replacement 622 880.072 880.072 880.072 670.924 209.148
Machinery Equipment Replacement 623 1.284.106 1.284.106 1.284.106 1.287.929 (3,823)
Fire Apparatus Replacement 624 1.457.802 1.457.802 1.457.802 2.647.702 1.189.900
TOTAL INTERNAL SERVICE FUNDS 7.996.963 1.589.220 6.407.743 6.407.743 7.396.679 (988.936)
TOTAL ALL FUNDS 147,768,811 38,532,753 46,545,897 3,157,873 15,200,182 46,906,298 62,690,161 48,582,856 14,107,305
2016-10-19 Item 10D 5 of 53
ATTACHMENT 2
Schedule C: Detail of General Fund Revenues, Expenditures, and Transfers
For the Year Ended FY 2015-16
(Column 1) (2) (3) (4) (5) (6) (7)
FY 15-16 FY 15-16 FY 15-16 FY 15-16 FY 15-16 FY 15-16
Adopted Budget Amended Actual Budget Variance Budget
Budget Amendment Budget Amounts Over/(Under) Variance
6/10/2015
(Column 5-4) (Column 6/4)
REVENUES
TAX REVENUE
1 PROPERTY TAX-CURRENT SECURED 38,078,376 1,092,111 39,170,487 39,700,730 530,243 1.4%
2 DOCUMENTARY TRANSFER TAX 500,000 - 500,000 637,189 137,189 27.4%
3a SALES TAX 12,065,493 100,000 12,165,493 11,628,245 (537,248) -4.4%
3b SALES TAX TRIPLE FLIP 1,619,695 - 1,619,695 2,538,526 918,831 56.7%
4 TRANSIENT OCCUPANCY TAX 1,502,000 - 1,502,000 1,616,171 114,171 7.6%
5 FRANCHISE FEES 2,197,000 - 2,197,000 2,358,567 161,567 7.4%
6 TOTAL TAX REVENUE 55,962,564 1,192,111 57,154,675 58,479,428 1,324,753 2.3%
OTHER REVENUE
7 LICENSES AND PERMITS 250,000 - 250,000 232,227 (17,773) -7.1
8 INTERGOVERNMENTAL REVENUE 500,679 486,355 987,034 801,966 (185,068) -18.7%
9 CHARGES FOR SERVICES` 6,627,762 (244,135) 6,383,627 6,585,519 201,892 3.2
10 FINES AND PENALTIES 674,750 60,000 734,750 889,388 154,638 21.0
11 USE OF MONEY AND PROPERTY 426,547 165,000 591,547 972,664 381,117 64.4
12 OTHER REVENUE 590,000 6,300 596,300 779,893 183,593 30.8
13 TOTAL OTHER REVENUE 9,069,738 473,520 9,543,258 10,261,657 718,399 7.5%
14 TOTAL REVENUES 65,032,302 1,665,631 66,697,933 68,741,085 2,043,152 3.1
EXPENDITURES
GENERAL GOVERNMENT
15 CITY COUNCIL-ADMINISTRATION 447,633 23,500 471,133 399,509 (71,624) -15.2%
16 CITY COUNCIL-COMMUNITY GRANT" - -
17 CITY COUNCIL-CITY ATTORNEY 375,500 - 375,500 375,391 (109) 0.0%
18 CITY MANAGER-ADMINISTRATION 1,221,287 (317,007) 904,280 669,042 (235,238) -26.0%
19 CITY MANAGER-ARTS ADMIN 179,238 44,466 223,704 194,021 (29,683) -13.3%
20 CITY MANAGER- ECONOMIC DEV 108,500 - 108,500 102,210 (6,290) -5.8%
21 CITY MANAGER- HUMAN RESOURCES 795,232 0 795,232 704,996 (90,237) -11.3%
22 CITY MANAGER-INFORMATION TECH 1,673,579 20,746 1,694,325 1,653,340 (40,985) -2.4%
23 CITY MANAGER-GEOGRAPHIC INFO 656,771 5,624 662,395 658,298 (4,097) -0.6%
24 CITY CLERK-ADMINISTRATION 563,335 - 563,335 513,985 (49,350) -8.8%
25 CITY CLERK- ELECTIONS 1,200 - 1,200 683 (517) -43.1
26 FINANCE-ADMINISTRATION 1,809,212 - 1,809,212 1,639,391 (169,821) -9.4%
27 NON DEPT-CENTRAL PURCHASES 154,173 - 154,173 127,276 (26,897) -17.4%
28 NON DEPT-SHARED EXPENSES 1,417,483 450,147 1 1,867,630 2,058,041 1 190,411 10.2%
29 TOTAL GENERAL GOVERNMENT 9,403,143 227,476 9,630,619 9,096,184 (534,435) -5.5%
PLANNING AND BUILDING
30 PLAN BLDG-ADMIN CUST SVC 543,123 5,364 548,487 533,322 (15,165) -2.8%
31 PLAN BLDG-MANAGEMENT SVC 661,774 (20,000) 641,774 593,265 (48,509) -7.6%
32 PLAN BLDG-CURRENT PLANNING 877,782 133,790 1,011,572 977,466 (34,106) -3.4%
33 PLAN BLDG-APPLICANT DEPOSITS 26,000 26,000 2,200 (23,800) -91.5%
34 PLAN BLDG-ADVANCED PLANNING 575,880 (110,581) 465,299 465,297 (2) 0.0%
35 PLAN BLDG-CODE ENFORCEMENT 599,318 7,750 607,068 509,393 (97,675) -16.1
36 PLAN BLDG-BUILDING SERVICES 1,803,290 1 1,803,290 1,718,095 (85,195) -4.7%
37 TOTAL PLANNING AND BUILDING 5,087,167 16,323 5,103,490 4,799,037 (304,453) -6.0%
PUBLIC SAFETY
38 PLAN BLDG-PARKING CITATION 83,500 27,000 110,500 97,914 (12,586) -11.4%
39 PUBLIC SAFETY-LAW ENFORCEMENT 13,048,100 50,000 13,098,100 12,761,948 (336,152) -2.6%
40 TOTAL LAW ENFORCEMENT 13,131,600 77,000 13,208,600 12,859,862 1 (348,738) -2.6%
2016-10-19 Item 10D 6 of 53
ATTACHMENT 2
Schedule C: Detail of General Fund Revenues, Expenditures, and Transfers
For the Year Ended FY 2015-16
(Column 1) (2) (3) (4) (5) (6) (7)
FY 15-16 FY 15-16 FY 15-16 FY 15-16 FY 15-16 FY 15-16
Adopted Budget Amended Actual Budget Variance Budget
Budget Amendment Budget Amounts Over/(Under) Variance
6/10/2015
(Column 5-4) (Column 6/4)
41 PUBLIC SAFETY-FIRE ADMIN 639,188 - 639,188 584,686 (54,502) -8.5%
42 PUBLIC SAFETY-FIRE OPERATIONS 11,325,292 (24,098) 11,301,194 11,147,531 (153,663) -1.4%
43 PUBLIC SAFETY-LOSS PREVENTION 622,337 5,748 628,085 611,800 (16,285) -2.6%
44 PUBLIC SAFETY-DISASTER PREP 166,419 - 166,419 154,432 (11,987) -7.2%
45 PUBLIC SAFETY-MARINE SAFETY 1,260,188 - 1,260,188 1,249,339 (10,849) -0.9%
46 PUBLIC SAFETY-JR LIFEGUARDS 209,032 72,063 281,095 265,382 (15,713) -5.6%
47 TOTAL FIRE AND MARINE SAFETY 14,222,456 53,713 14,276,169 14,013,171 1 (262,998) -1.8%
PUBLIC WORKS AND ENGINEERING
48 PUBLIC WORKS-ADMINISTRATION 223,739 - 223,739 158,319 (65,420) -29.2%
49 PUBLIC WORKS-ENVIRONMENTAL 3,600 - 3,600 3,428 (172) -4.8%
50 PUBLIC WORKS-STREET MAINT 1,866,578 46,336 1,912,914 1,849,973 (62,941) -3.3%
51 PUBLIC WORKS-FAC MAINT CVC CTR 420,880 14,384 435,264 426,684 (8,580) -2.0%
52 PUBLIC WORKS-FAC MAINT FIRE ST 232,922 30,983 263,905 246,212 (17,693) -6.7%
53 PUBLIC WORKS-FAC MAINT PW YRD 239,826 799 240,625 224,482 (16,143) -6.7%
54 PUBLIC WORKS-FAC MAINT LIBRARY 331,703 609 332,312 330,033 (2,279) -0.7%
55 PUBLIC WORKS-STORM WATER MAINT 720,014 4,902 724,916 665,220 (59,696) -8.2%
56 PUBLIC WORKS-STORM WATER FLOOD 140,563 - 140,563 66,574 (73,989) -52.6%
57 ENGINEERING-CITY ENGINEERING 2,734,927 158,298 2,893,225 2,632,541 (260,684) -9.0%
58 ENGINEERING-TRAFFIC ENGINEERNG 699,875 5,482 705,357 681,387 (23,970) -3.4%
59 ENGINEERING-STORMWATER PROG 826,943 (19,083) 807,860 764,913 (42,947) -5.3%
60 TOTAL PUBLIC WORKS AND ENGINEERING 8,441,570 242,710 8,684,280 8,049,765 (634,515) -7.3%
PARKS AND RECREATION
61 PARKS REC-ADMINISTRATION 983,017 47,762 1,030,779 984,194 (46,585) -4.5%
62 PARKS REC-PARK MAINTENANCE 1,795,302 2,025 1,797,327 1,738,782 (58,545) -3.3%
63 PARKS REC-BEACH MAINTENANCE 506,932 23,106 530,038 495,521 (34,517) -6.5%
64 PARKS REC-TRAIL MAINTENANCE 128,969 285 129,254 117,300 (11,954) -9.2%
65 PARKS REC-RECREATION PROGRAMS 317,973 - 317,973 253,563 (64,410) -20.3
66 PARKS REC-CITYWIDE SPECIAL EVENTS` 239,788 - 239,788 208,767 (31,021) -12.9%
67 PARKS REC-DEPARTMENT MARKETING` 100,260 - 100,260 114,134 13,874 13.8%
68 PARKS REC-COMMUNITY CENTER 983,698 - 983,698 817,994 (165,704) -16.8%
69 COMM CTR TINY TOTS/YOUTH/TEENS` 171,790 - 171,790 165,179 (6,612) -3.8%
70 COMM CTR ADULT PROGRAMS` 8,700 - 8,700 18,392 9,692 111.4
71 COMM CTR YOUTH SPORTS` 74,970 - 74,970 142,434 67,464 90.0
72 COMM CTR ADULT SPORTS` 20,000 - 20,000 17,595 (2,405) -12.0
73 COMM CTR FACILITY RENTALS` 93,424 - 93,424 95,802 2,378 2.5
74 SENIOR CENTER` 224,665 - 224,665 221,551 (3,114) -1.4%
75 SENIOR CENTER PROGRAMS` 174,282 - 174,282 179,336 5,054 2.9
76 SENIOR CENTER EVENTS` 14,028 - 14,028 11,868 (2,160) -15.4%
77 REC FACILITIES TINY TOTS/YOUTH` 253,962 8,600 262,562 261,960 (602) -0.2%
78 REC FACILITIES YOUTH SPORTS` 173,444 16,400 189,844 195,554 5,710 3.0
79 REC FACILITIES ADULT SPORTS` 28,606 - 28,606 32,957 4,351 15.2
80 REC FACILITY RENTALS` 36,070 - 36,070 39,196 3,126 8.7
81 TOTAL PARKS AND RECREATION 6,329,880 98,178 6,428,058 6,112,079 (315,979) -4.9%
82 TOTAL EXPENDITURES 56,615,816 1 715,400 1 57,331,216 1 54,930,098 1 (2,401,118) -4.2%
83 EXCESS OF REVENUE OVER EXPENDITURES 8,416,486 1 950,231 1 9,366,7171 13,810,987 1 4,444,270 1 47.4
2016-10-19 Item 10D 7 of 53
ATTACHMENT 2
Schedule C: Detail of General Fund Revenues, Expenditures, and Transfers
For the Year Ended FY 2015-16
(Column 1) (2) (3) (4) (5) (6) (7)
FY 15-16 FY 15-16 FY 15-16 FY 15-16 FY 15-16 FY 15-16
Adopted Budget Amended Actual Budget Variance Budget
Budget Amendment Budget Amounts Over/(Under) Variance
6/10/2015
(Column 5-4) (Column 6/4)
GENERAL FUND TRANSFERS TO/FROM OTHER CITY FUNDS
84 TRANSFERS IN-OPERATING 1,184,360 (10,000) 1,174,360 1,056,452 (117,908) -10.0%
85 TRANSFERS IN-CAPITAL - - - -
86 TRANSFERS IN-OTHER 462,721 462,722 462,722 - 0.0%
87 TOTALTRANSFERSIN 1,184,360 452,721 1,637,082 1,519,174 (117,908) -7.2%
88 TRANSFERS OUT-OPERATING (2,646,724) (224,266) (2,870,990) (2,849,747) 21,243 -0.7%
89 TRANSFERS OUT-CAPITAL PROJECTS (4,769,090) (11,296,113) (16,065,203) (16,003,668) 61,535 -0.4%
90 TRANSFERS OUT- DEBT SERVICE (4,994,187) (4,994,187) (4,994,648) (461) 0.0%
91 TOTAL TRANSFERS OUT (12,410,001) (11,520,379) (23,930,380) (23,848,063) 82,317 -0.3%
92 TOTALTRANSFERS (11,225,641) (11,067,658) (22,293,298) (22,328,889) (35,591) 0.2%
93 GRAND TOTAL EXCESS OF REVENUE OVER EXPENDITURES&TRANSFERS:
Total General Fund(101)Variance Summary:
Revenues(above projections) 2,043,152
Expenditure(savings) 2,401,118
Transfers (net decrease to General Fund) (35,591)
Returned to General Fund Balance: 4,408,679
Major variances are discussed in Attachment 2a
` Based on City Council direction during the budget process,several accounting changes were implemented following final adoption of the two year
operating budget and six year financial plan/CIP.The Recreation Programs Fund (571)and the Jr. Lifeguard Program Fund (572)were merged into the
General Fund(101).
" Fund 229 was established in FY 2015-16 to record the City's allocation and matching funds provided by the Mizel Family Foundation for community
projects. Revenue and expenditures were previously recorded in the Community Grant program division.
2016-10-19 Item 70D 8 of 53
ATTACHMENT 2a
Page 1 of 11
Explanation of Variances Between Budgeted & Actual Fund Balance- General Fund
(Refer to Attachment 2)
By Major Category et Actual Surplus/(Deficit)
General Fund $4,408,679
Total Operating Revenues $66,697,933 $68,741,085 $2,043,152
Total Operating Expenditures 57,331,216 54,930,098 2,401,118
Total Transfers In 1,637,082 1,519,174 (117,908)
Total Transfers Out 23,930,380 23,848,063 82,317
GENERAL FUND REVENUES
Summary of Variance from Budget
Description Budget Actual Surplusi(Deficit)
Property Taxes $39,170,487 $39,700,730 $530,243
Attachment2,line 1
Property tax is the City's largest revenue source providing nearly 60% of the total General
Fund revenue. The City of Encinitas receives approximately 24 cents of each dollar of
property tax revenue generated in the City. Current secured property taxes, along with
other property tax categories, exceeded projections by a total of $530,243. Continued
improvement in the housing market generated increased property sales which contributed
to the surge in property tax revenue. Although a mid-year adjustment was made to bring
property tax revenue estimates up, the actual revenue received for the year still exceeded
estimates. Total property tax revenue received in FY 2015-16 of $39,700,730 is 7.1%
higher than revenue received in FY 2014-15.
Description Budget Actual urplusi(Deficit
Documentary Transfer Taxes $500,000 $637,189 $137,189
Attachment2,line 2
Documentary transfer tax is an excise tax imposed on the transfer of interest in real
property. The County of San Diego levies the tax at a rate of 55 cents per$500 of property
value. The City receives one half of the County rate (i.e. up to 27.5 cents per $500 of
property value). The favorable variance is related to the number of homes sold during the
fiscal year and the value of those properties sold. Revenue from this category exceeded
the budget by $137,189 and will continue to follow an upward trend as it is closely related
to property tax.
2016-10-19 Item 10D 9 of 53
ATTACHMENT 2a
Page 2 of 11
GENERAL FUND REVENUES
Summary of Variance from Budget—continued
Description Budget Actual Surplusi(Deficit)
Sales Taxes $13,785,188 $14,166,771 $381,583
Attachment2,line 3a/3b
Sales tax is imposed on the sale of goods and services and is calculated as a percentage
of the purchase price and collected by the seller. The City receives 1% of the total 8%
sales tax rate for sales that occur within the City's jurisdiction. Sales tax is the City's
second largest revenue source (providing 20% of General Fund revenue) and the City has a
diversified retail sales tax base and is not heavily dependent on any one business or
industry.
Actual revenue received for sales tax fell short of projections by $537,248 or 4.4%. While
sales in general consumer goods, restaurants/hotels and auto/transportation categories
were strong throughout the fiscal year, sales in the fuel and service station category fell
8% from the previous year and there was relatively little growth in the food and drugs sales
category. Despite this budget shortfall, total sales tax revenue received in FY 2015-16
was 23% higher ($2.2 million more) than the amount received in FY 2014-15.
The final Triple Flip close out payment from the State was received in FY 2016-17 but
accrued back to FY 2015-16. This payment was not budgeted for and resulted in a
positive variance of $918,831, resulting in a net surplus of $381,581 in the Sales Tax
category for FY 2015-16.
Description Budget Actual Surplusi(Deficit)
Transient Occupancy Tax $1,502,000 $1,616,171 $114,171
Attachment2,line 4
Transient Occupancy Tax (TOT) is a tax imposed on persons staying 30 days or less in a
lodging establishment. The City's TOT rate is 10% of the room charge and is collected by
hoteliers and paid to the City. In FY 2008-09, Encinitas voters approved a measure to
extend the TOT to short-term vacation rentals (STVR). Eighty percent of the TOT
collected is deposited to the General Fund and 20% is deposited to the Coastal Zone
Management Fund (212) for sand replenishment. TOT revenue for hotels within the City
exceeded projections by $43,093 while STVR revenue exceeded projections by $166,169.
The increase can be attributed to the warmer-than-usual temperatures and expanded
special events. Due to higher than anticipated revenues, the transfer made to the Coastal
Zone Management Fund was $101,852 greater than budgeted. Total TOT revenue received
in FY 2015-16 was 10.4% higher than revenue received in FY 2014-15.
Description Budget Actual Surplusi(Deficit)
Franchise Taxes $2,197,000 $2,358,567 $161,567
Attachment2,line 5
SDG&E, AT&T and EDCO revenues exceeded projections by $129,477, $75,956 and
$19,250, respectively. Cox Communications and Time Warner Cable revenue fell $63,008
below projections, which was the result of a reduction in taxes collected due to a reduced
number of subscribers. Southern California Gas Company was $108 below projections.
Revenue projections for this category were adjusted during the FY 2015-16 and FY 2016-
17 budget development process to more accurately reflect provider usage within the City.
2016-10-19 Item 70D 10 of 53
ATTACHMENT 2a
Page 3 of 11
GENERAL FUND REVENUES
Summary of Variance from Budget—continued
Description Budget Actual Surplusi(Deficit)
Licenses and Permits $250,000 $232,227 ($17,773)
Attachment2,line 7
Revenue collected from business operation permits, business registration, short-term
rental permits and other miscellaneous permits fell below budget projections and was
7.7% less than what was collected in FY 2014-15 for the category. While short-term
rental permit revenue exceeded projections by $8,200, revenue from business operations
permits and business registration was $25,148 below the projected amount due to a
decrease in the number of permits renewed, including those for taxi operations.
Description Budget Actual Surplus/(Deficit)
ntergovernmental Revenue $987,034 $801,966 ($185,068)
Attachment2,line 8
The deficit in the Intergovernmental Revenue category is primarily due to $304,653 in
revenue not yet received from agencies participating in the Carlsbad Watershed
Management Area Cost Sharing Agreement. This revenue will be collected in FY 2016-17
when the remaining project expenditures are made, directly offsetting shared expenditures
for the project incurred by the City. Additionally, the Fire Management Services
Cooperative Agreement estimate for revenue came in $10,593 under projections due to a
Battalion Chief vacancy during which the position was backfilled with overtime at a lower
cost. This resulted in a reduction in the amount assessed to the participating agencies
for the shared position, since all the budgeted expenditures for the position were not
incurred. This reduction in revenue collected is directly offset by a corresponding decrease
in salary and benefit expenditures in the Fire Operations division. Lastly, the City
anticipated $12,079 in payments from Carlsbad for shared funding from the Settlement
Agreement for the intersection improvements at La Costa Avenue/Coast Highway 101 and
La Costa Avenue/Vulcan Avenue that were not collected this fiscal year.
This deficit is partially offset by revenue the City received from the State of California for
state mandated reimbursements on previously unpaid claims for various fiscal years
ranging from FY 2004-05 through FY 2013-14. The City also received $81,378 in interest
for the claims that were paid in FY 2014-15. The total exceeded the revenue projection for
claim reimbursements by $127,267. The State also remitted an unexpected payment of
$24,821 for Motor Vehicle License fees from collections for FY 2014-15.
2016-10-19 Item 7 0D 11 of 53
ATTACHMENT 2a
Page 4 of 11
GENERAL FUND REVENUES
Summary of Variance from Budget—continued
Description Budget Actual Surplusi(Deficit)
Cha rge s fo r Se rvices $6,383,627 $6,585,519 $201,892
Attachment2,line 9
Revenue received for Planning Fees was lower than projected due to a drop in the number
of Coastal Development Permits (CDPs) and Substantial Conformance reviews. The drop
in CDPs can be attributed to the recent exclusion from CDP requirements afforded to
projects that improve an existing single-family residence. Building Inspection revenue was
lower than projected due mostly to the number of Energy Efficiency Permit Waivers being
processed. The volume of waivers was substantially higher than expected. An estimated
400 waivers were projected to be processed for the entire fiscal year. The City processed
approximately 875 waivers for the year. This high volume is a result of continued tax
incentives available to solar customers, dropping system costs and potential future
changes to the net metering electric rate structure that may reduce the savings solar
customers now experience. Fees for these permits are waived under current Council
policy, effective 2012.
A mitigation fee refund of$4,143 was also recorded in the category. However, Engineering
and Fire fees exceeded estimates by $409,549 and $13,787, respectively. Recreation
fees also came in higher than expected by $56,327. The internal cost allocation and other
administrative charges were $11,091 above projections and the Arts program exceeded
estimates by $10,985.
Description Budget Actual Surplusi(Deficit)
Fines and Penalties $734,750 $889,388 $154,638
Attachment2,line 10
Fines and Penalties include vehicle code and red light violations, parking citations and
vehicle abatement. Red light violations exceeded projections by $124,492 (due to annual
projections being conservative). This was a net increase of $71,457 from the FY 2014-15
favorable variance. Vehicle code violation revenue was up $22,818. Parking citations were
$10,178 more than projected and revenue taken in for Administrative Citations were higher
than projections by $7,080. Alarm violations were down $9,875, which represents a
positive trend since it is an indication that fewer citations are being issued.
2016-10-19 Item 10D 12 of 53
ATTACHMENT 2a
Page 5 of 11
GENERAL FUND REVENUES
Summary of Variance from Budget—continued
Description Budget Actual Surplusi(Deficit)
Use of Money and Property $591,547 $972,664 $381,117
Attachment2,line 11
This category includes investment earnings, rental/insurance payments for the use of City
property, contributions and donations. Investment earnings exceeded projections, coming
in $211,577 higher than expected. Additionally, income from City property rentals was
$194,471 or 46.7% higher than projections. This increase is primarily the result of the
transfer of revenue received from cell tower lease agreements at parks that was previously
recorded in a work project; renegotiated lease agreements with cell service providers; and
an additional lease agreement for a cell service tower at Fire Station 3. Also, staff
budgeted $24,935 for a special event sponsorship for the Moonlight Beach Fest and spring
Egg Hunt previously collected in Funds 229 and 571, but the revenue was recorded with
Recreation Fees in the Charges for Services category.
Description Budget Actual Surplusi(Deficit)
Other Revenue $596,300 $779,893 $183,593
Attachment2,line 12
This category includes interfund revenue, booking fees, cost recovery and other
miscellaneous revenue. The majority of the favorable overage is in the cost recovery
category which exceeded projections by $258,732, primarily due to reimbursements
received from the State of California for firefighters participating in strike team
deployments, for which the City receives reimbursements for personnel, fuel,
apparatus/vehicle and administrative overhead costs. The City is reimbursed the full
amount paid for overtime for personnel deployed on strike teams and those firefighters
working their shifts in their absence. Of the total amount reimbursed for personnel costs,
the City also receives approximately 18% for associated overhead costs.
It should also be noted that there are some offsetting expenses for this revenue. Interfund
revenue received from Districts for administrative support provided by various City
departments was $23,879 less than estimated. This was the result of adjustments for the
San Dieguito Water District's 3.85% share of development related revenues collected by
the City within the District. Other miscellaneous revenue fell short of projections by
$41,374, and proceeds from fixed asset disposal were $9,885 less than projected.
2016-10-19 Item 10D 13 of 53
ATTACHMENT 2a
Page 6 of 11
GENERAL FUND EXPENDITURES
Summary of Budget to Actual from Approved Expenditure Plans
Adopted Amended
Budget Budget Actuals Surplus/ %
Description FY 2015-16 FY 2015-16 FY 2015-16 (Deficit) Variance
Personnel $29,796,117 $29,788,101 $28,986,234 $801,867 2.7%
Materials & Supplies 1,387,793 1,412,326 1,177,159 $235,168 16.7%
Contracts & Services 24,586,459 25,253,124 23,808,867 $1,444,257 5.7%
Internal Cost Allocation 452,479 452,390 418,479 $33,910 7.5%
Capital Outlay 206,968 228,646 525,186 ($296,540) -129.7%
Debt/Finance 186,000 196,629 14,173 $182,456 92.8%
Expenditures Total $56,615,816 $57,331,216 $54,930,098 $2,401,118 4.2%
Amended
Description Budget Actual Surplusi(Deficit) %Variance
General Government $9,630,619 $9,096,184 $534,435 5.5%
Planning & Building 5,103,490 4,799,037 304,453 6.0%
Law Enforcement 13,208,600 12,859,862 348,738 2.6%
Fire & Marine Safety 14,276,169 14,013,171 262,998 1.8%
Public Works/Engineering 8,684,280 8,049,765 634,515 7.3%
Parks & Recreation 6,428,058 6,112,079 315,979 4.9%
Total $57,331,216 $54,930,098 $2,401,118 4.2%
General Government
City Council Administration,Attachment2, line 15 $71,624 15.2% Below Budget
This division had an overall savings of $71,624. Expenditures in the personnel category were $22,458 under
budget, primarily due to unused cafeteria plan/flexible benefits and salary and benefit savings resulting from a
temporary employee providing coverage for an employee on leave. Actual expenditures for
contracts/services were $43,479 less than budgeted due to savings in Council training and professional
development expenses, expense reimbursements and cellular service. Materials/supplies are $5,596 less
than budgeted primarily due to the costs for recognition events being split between fiscal years, reduced
subscription costs and fewer purchases of office supplies and equipment.
City Attorney Legal Services, Attachment 2, line 17 $109 <1% Below Budget
Expenditures for internal and outside consultant attorney fees came in lower than anticipated with a savings
in contracts/services.
City Manager, Attachment 2, line 18 $235,238 26.0% Below Budget
These savings are in addition to the operating adjustments made as part of the Council Work Plan. Savings
of $116,406 in the personnel category are due to the vacant Assistant City Manager position, for which a
reclassification was approved from Deputy City Manager in February and recruitment began in March.
Savings of $103,885 in the contracts/services category are due to fewer projects requiring communications
consulting services and expenditures not made on training and professional development for the Assistant
City Manager due to the vacancy. Office furniture and equipment budgeted for the vacant Assistant City
Manager position and a reduction in supplies required for communications projects resulted in a savings of
$14,947 in the materials/supplies category. City Council approved a continuing appropriation for office
furniture and equipment for the Assistant City Manager in the amount of$6,000 to Fiscal Year 2016-17.
2016-10-19 Item 10D 14 of 53
ATTACHMENT 2a
Page 7 of 11
General Government- continued
Arts Administration, Attachment2, line 19 $29,683 13.3% Below Budget
Expenditures for vacation buyout were less than projected, resulting in a savings of $838 in the personnel
category. This division experienced $16,156 in savings in the contracts/services category resulting from
unused professional consulting services related to the financial analysis and potential negotiation of a lease
agreement with the Intrepid Theater Company. Additionally, a balance of $12,688 remains in the
materials/supplies category, which is mostly the result of unreimbursed Neighborhood Reinvestment Program
grant funds, as well as unused funding for office relocation and reconfiguration. Requests to continue
appropriations for the remaining unreimbursed grant funds of $9,532 and $3,000 associated with an office
relocation to the Parks and Recreation Department were approved by Council on August 24, 2016.
Economic Development, Attachment 2, line 20 $6,290 5.8% Below Budget
Savings of $500 in contracts/services and $5,790 in materials/supplies due to fewer Economic Development
Working Group meetings and related expenses.
Human Resources, Attachment2, line 21 $90,237 11.3% Below Budget
There were savings of $60,777 in the personnel category due to the partial vacancy of the Program Assistant
position and under filling the budgeted Human Resources Technician and Supervisor positions. The
materials/supplies category realized $1,376 in savings at year end, which was primarily the result of
canceling a subscription to a professional journal. Savings in the contracts/services category amounted to
$28,082. This was due to the deferral of a City customer service initiative and training. Due to the custom
nature of the program, which is designed to meet the City's training and customer service goals, the process
of developing the custom proposal took several months. A request to continue $25,000 in appropriations to
FY 2016-17 for the customer service initiative and training was approved by Council on August 24, 2016 and
is about to be underway.
Information Technology, Attachment 2, line 22 $40,985 2.4% Below Budget
The Information Technology (IT) division had a shortfall of $7,663 in the personnel category, which was
the result of budgeting less for an approved IT Analyst position because it had previously been underfilled
with an IT Technician at a lower salary in the prior fiscal year. However, a savings of $36,186 in
contracts/services was realized due to staff performing some programming and administrative tasks
(rather than a consultant), reduced contract costs for multi-functional printers (resulting from a new
agreement) and Cisco service contracts and reduced expenditures for internet connectivity, which is now
paid for by the Public Educational and Government Access Channels Fund. Additional savings of
$12,428 in the materials/supplies category are the result of fewer purchases of computers and hardware.
Instead, a number of computers and network hardware were replaced as part of the Energov project
implementation and paid for from the project budget rather than the IT operating budget.
Geographic Information, Attachment 2, line 23 $4,097 <1% Below Budget
This division was on target at 99.4 percent of their budget. There are savings in the personnel category of
$711 for temporary salaries; savings in materials/supplies of $254 due to fewer plotter supplies ordered
during the fiscal year, and savings in contracts/services of $3,132 due to reduced software maintenance and
training expenditures.
City Clerk Admin/Elections, Attachment 2, lines 24125 $49,867 9.7% Below Budget
The City Clerk division was under budget $46,443 in personnel costs due to the Program Assistant position
being temporarily reassigned to Acting Executive Secretary in the City Manager's office and salary savings
due to a vacancy in the Records Coordinator position during a portion of the fiscal year. There were savings
of$2,505 in contracts/services due to the transition to new business registration software not requiring annual
maintenance this fiscal year. The materials/supplies category had a savings of$402 from a refund issued by
the caterer providing the commissioner recognition dinner in 2015. The elections division spent $516 less
than budgeted, primarily due to fewer supplies purchased in the fiscal year.
2016-10-19 Item 10D 15 of 53
ATTACHMENT 2a
Page 8 of 11
General Government- continued
Finance, Attachment 2, line 26 $169,821 9.4% Below Budget
Savings in the personnel category of $139,388 were the result of salary savings from vacancies and filling
vacant positions at lower steps than originally budgeted. A net savings of $30,233 in contracts/services is
from savings in training/travel expenses (due to vacancies), credit card and banking fees,franchise audit fees
and Other Post-Employment Benefits (OPEB) actuarial valuation fees. However, the savings were slightly
offset by higher than expected consultant fees for Short Term Vacation Rental assistance. The
materials/supplies category also experienced savings of $200 resulting from lower than anticipated
expenditures for books and subscriptions.
Central Purchases/Services, Attachment 2, line 27 $26,897 17.4% Below Budget
The Central Purchases/Services division had a savings of $4,023 in the personnel category resulting from a
vacancy for part of the fiscal year. The contracts/services category experienced a savings of $12,422 due to
a reduction in telephone expenses from a new cooperative purchasing agreement, office equipment repair
and maintenance costs and printing expenses. A savings in the materials/supplies category of$10,452 is the
result of decreased postage costs and frugal spending on citywide office supplies and small office equipment
this fiscal year.
Non-Departmental, Attachment 2, line 28 $190,411 10.2% Above Budget
This division was created to appropriate funds for those activities beneficial on a Citywide basis and not
directly chargeable to any one department or division, such as the General Fund's share of the Internal
Cost Allocation. Amortization expense is a non-cash item that is recorded and expensed within this
division, but not budgeted. Subsequently, expenditures exceed the budget for FY 2015-16. The total
amount recorded for amortization was $332,519.
On July 15, 2015, the City Council adopted Resolutions 2015-08 and 2015-09 authorizing the execution
of a MOU with SEIU employees and approving salary and benefit changes for unrepresented employees.
This appropriation occurred after the operating budget was adopted on June 10, 2015 and was budgeted
in this division to cover any shortfalls in Department's personnel expenditures due to salary and benefit
increases associated with the changes. Only a handful of Departments required an adjustment, since
most experienced savings due to vacancies. Subsequently, there were savings of $108,280. There were
also slight savings in property tax administrative fees paid to the County, which came in $3,496 less than
projected. The fee passed on to the City for collecting property taxes is based on the percentage of
property tax revenue collected.
The internal cost allocation was $33,910 less than budgeted due to savings in operating costs in the Fleet
Maintenance program.
Planning & Building
Planning and Building, Attachment2, line 37 $304,453 6.0% Below Budget
The Planning and Building Department had a shortfall of $7,603 in the personnel category from additional
overtime expenditures. Staff was required to attend several after-hours Planning Commission hearings and
received paid overtime. Overtime was also paid due to workload constraints created by vacancies
throughout the year. Additionally, the Environmental Project Manager conducted expedited CEOA reviews at
the applicant's request on the Manzanita Cove, Westmont Assisted Living and Laurel Cove projects, which
required overtime. However, this overtime expense (totaling $4,158) was entirely off-set by the applicant
deposit revenue collected in a different account.
Contracts/services showed a combined savings of $307,200. This is partially because the entire budget for
contract planning services (funded in part from savings from the vacant Director position) was not fully
expended. The Resource Plan developed by staff determined that greater efficiency could be achieved by
utilizing contractual services on work plan projects rather than fill the position. These contract planning
services assist with four CIPs transferred from the Public Works Department. A continuing appropriation in
the amount of $38,154 was approved by Council to carry forward funding for these services to Fiscal Year
2016-17. The cost of services on behalf of applicants ("Applicant Deposits") was under budget, due to the
fact that only geotechnical letter reports are processed in the expenditure account.
2016-10-19 Item 10D 16 of 53
ATTACHMENT 2a
Page 9 of 11
Planning & Building - continued
Additionally, the Department realized savings due to: Fewer applicant incentives issued for the discretionary
Green Building Incentive Program; savings from unused services for scanning the Department's back-log of
plans (for which a continuing appropriation request of $15,471 was approved); a reduction in attendance for
training and professional conferences (which staff could not attend due to workload); a reduction in activity for
the Graffiti Removal, Private Property Clean Up and Abatement and Stewardship programs; no mediations
handled as part of the Mediation Program; a reduction in fees paid to Esgil for building inspections; and
reduction in expenditures on training and membership dues resulting from staffing vacancies.
Materials/supplies came in $4,857 less than anticipated due to a reduction in fuel costs and reduced pricing
on new 24-inch computer monitors that will enable staff to transition to electronic plan check review in
Energov and BlueBeam.
Public Safety
Public Safety/Law Enforcement, Attachment 2, line 40 $348,738 2.6% Below Budget
Savings in this division resulted from a debt service payment of $186,000 that was postponed due to the
delayed implementation of the Next Generation (NextGen) Regional Communications System. A State
Law Enforcement Grant resulted in additional savings of $100,000. The timing between receiving
contract estimates from the Sherriff's department and budgeting for the Law Enforcement contract also
resulted in a savings of $40,153.
The Parking Citations division had a savings of $12,586 primarily due to a decreased amount of parking
citations issued and/or appealed, therefore all of the costs associated with processing citations were
lower than anticipated. Parking citation expenses increased during the first half of the fiscal year due to
heightened enforcement. As a result, a budget adjustment was approved at mid-year to reflect actual
expenditures. However, activity during the second half of the year slowed slightly due to greater
compliance and differences in seasonal activity, resulting in fewer citations and reduced expenditures.
Public Safety/Fire and Marine Safety, Attachment 2, line 47 $262,998 1.8% Below Budget
Fire and Marine Safety includes Fire Administration, Fire Operations, Fire Prevention, Disaster
Preparedness, Marine Safety and Junior Lifeguard Program divisions. Overall savings for personnel costs
were $166,076 primarily due to a delay in hiring three new budgeted Fire Engineer positions for Fire Station
No. 6 and various vacancies in the divisions as a result of retirements and promotions, resulting in savings in
salaries, flexible benefits plan spending and holiday and vacation pay buyouts. Contracts/services was
$33,619 under budget due to a savings from lower than anticipated costs for dispatch services and
maintenance of Mobile Data Computers; reduced expenditures on training due to lower staffing levels from
vacancies; and savings in telecommunications services. Materials/supplies finished the year $31,371 under
budget due to savings in fuel costs from: Lower than anticipated prices and reduced expenditures on fire
station and marine safety supplies. Expenditures for capital outlay were $31,094 under budget due to the
department receiving a federal grant for the replacement of a Self Contained Breathing Apparatus (SCBA) air
bottle refill station.
The above totals include expenditures for the Junior Lifeguard Program that were previously budgeted in
the separate Jr. Lifeguard Program Fund (572) in previous years.
2016-10-19 Item 10D 17 of 53
ATTACHMENT 2a
Page 10 of 11
Public Works
Public Works, Attachment2, line 60 $634,515 7.3% Below Budget
The Administration division of Public Works had a net savings of $65,420 which was due to savings in the
personnel category of $18,121 for a vacant part-time intern position and savings of $44,879 in
contracts/services primarily due to lower than anticipated maintenance costs for Pacific View and reduced
travel and training expenditures. A slight savings of $2,420 in materials/supplies is due to lower spending
on fuel and office supplies.
The Street Maintenance, Clean Water/NPDES and Storm Water/Flood divisions had an overall savings of
$196,626. Savings of $182,846 in contracts/services were primarily due to grid pruning work being
placed on hold; reduced use of probation crews due to inclement weather; contract services were not
required for inspections utilizing Closed Circuit TV; retrofitting of the U.V. Station (San Elijo Joint Powers
Authority Pass-Thru Account) which resulted in no expenditures for maintenance; and no expenditures for
maintenance of the La Costa Basin as environmental permits were are on hold. Materials/supplies were
also under budget due to savings for fuel resulting from lower prices.
The Facilities Maintenance division is responsible for maintaining the Civic Center, all Fire Stations and
Lifeguard facilities, the Library and the Public Works yard. The division ended the year under budget by a
net total of $44,695 primarily due to savings on utilities and maintenance contracts, as well as reduced
expenditures on janitorial supplies.
The Engineering division includes General Engineering, Traffic Engineering, Environmental and Storm
Water Management. Overall, Engineering was under budget by$327,773. Personnel savings of $50,616
were mostly due to a vacancy resulting from a retirement and use of contract inspection services.
Contracts/services had $251,765 in savings due to lower than anticipated expenditures for contract
engineering services and backfilling a Storm Water Environmental Specialist with contract services while
staff is working on the Climate Action Plan, as well as traffic studies and analysis and interagency
agreements for storm water management. As part of the Council-approved Work Program, staff is
utilizing contractual services to backfill for staff working on work plan projects. Continuing appropriations
in the amount of $183,750 were approved by Council to carry forward funding for these services to Fiscal
Year 2016-17.
Savings in the materials/supplies category were $25,393. The majority of the savings ($15,000) resulted
from a delay in purchasing and installing bike corrals in Leucadia. The location of the bike corrals is still
being determined by the Leucadia 101 Main Street Association and Council approved a continuing
appropriation to carry the funds over to FY 2016-17. The divisions also experienced savings on fuel and
software purchases.
Parks & Recreation
Parks and Recreation, Attachment 2, line 81 $315,979 4.9% Below Budget
The Parks and Recreation Department achieved an overall savings of $315,979 for the fiscal year.
Personnel costs were under budget by$92,608 due to vacancies in the Director, Senior Management
Analyst (which resulted from their appointment to interim Park and Beach Superintendent) and part time
Recreation Supervisor positions. There were savings of $142,738 in contracts/services for reduced
expenditures for utilities at City parks, beach facilities and the Community Center, which experienced a
significant decrease resulting from the installation of a new HVAC system. Additionally, expenditures
were not made for beach access structural audits or the ElderHelp Home Share Pilot Program (for which
a contract was not executed until April 2016). City Council approved continuing appropriations for both
these activities, which will be completed in FY 2016-17. The department also realized savings in training
and travel costs due to vacancies. Savings in the materials/supplies category amounted to $80,633 due
to a reduction in the amount of recreation and Community Center program supplies needed,
improvements at the Community Center costing less than anticipated and fewer repairs required for parks
and trails.
The above totals include expenditures for recreation programs that were previously budgeted in the
separate Recreations Programs Fund (571) in previous years.
2016-10-19 Item 70D 18 of 53
ATTACHMENT 2a
Page 11 of 11
SUMMARY OF TRANSFERS TO AND FROM THE GENERAL FUND
(Attachment 2, line 92)
Increase/
Budget Actual (Decrease)
Transfers In to General Fund 1,174,360 1,056,452 $ (117,908)
Community Facilities Fee - Fund 237 45,680 58,286 12,606
HUTA Gas Tax - Fund 201 1,085,652 936,418 (149,234)
Fire Mitigation Fee - Fund 238 43,028 61,748 18,720
Transfers Out of General Fund 23,930,380 23,848,063 $ 82,317
Senior Nutrition Grant - Fund 221 (1) 46,539 42,057 4,482
CDBG - Admin - Fund 222 38,494 38,494 -
HOME - Admin - Fund 227 4,662 4,662 -
Community Grant - Fund 229 75,000 75,000 -
CSA-17 Fire Operations - Fund 230 220,268 220,268 -
Wiro Park - Fund 294 8,400 8,400 -
Facilities Capital Maintenance - Fund 402 1,000,000 1,000,000 -
Section 8 Housing -Admin - Fund 551 67,043 50,282 16,761
Pacific Pines - Admin - Fund 561 13,327 13,327 -
Self Insurance - Fund 601 894,257 894,257
Vehicle/Machinery/Apparatus Replacement Funds (622-624) 503,000 503,000 -
General Fund to Debt Service Funds (301-302) 4,994,187 4,994,648 (461)
General Fund to Capital Improvement Funds (401-402) 16,065,203 16,003,668 61,535
Net Increase / (Decrease)to General Fund Balance W (35,591)
The Transfers In to the General Fund Operating category included a $58,286 transfer for Community
Facilities Fees (Fund 237), which was $12,606 higher than expected. The HUTA (Gas Tax Fund 201)
transfer was estimated at$1,085,652, but the actual transfer was $936,418 due to lower than anticipated tax
collected by the State. The estimated Fire Mitigation Fee (Fund 238) transfer amount of $43,028 was
increased to $61,748, $18,720 higher than expected due to an increase in fees collected from new
development. Overall, total transfers into the General Fund were $117,908 less than anticipated, primarily
due to a reduction in the City's share of gas tax proceeds for the fiscal year.
The Recreation Programs Fund (571) and the Jr. Lifeguard Program Fund (572) were merged into the
General Fund (101), resulting in a one-time transfer of $462,721 to the General Fund this fiscal year (in the
Transfers In-Other category).
The Transfers Out of the General Fund category was $82,317 under budget, mostly due to lower than
anticipated transfers out for Capital Improvement Projects (CIPs) , which were $61,535 less than projected.
Also, subsidies for the Senior Nutrition Grant (Fund 221) and Section 8 Administration (Fund 551) were less
than anticipated, requiring reduced transfer amounts.
2016-10-19 Item 10D 19 of 53
ATTACHMENT
FY 2015-16 Comparison of Budget vs.Actuals-Operating Revenues
and Operating Expenditures,All Funds
(Column 1)
2
3
4
5
6
7
8
9
10
8
9
10
12
Operating Revenues
Operating Expenditures
Transfers In
Transfers Out
Net
FY 2015-16
TV 2015-16
Over
FY 2015-16
FY 2015
-16
Over
FY 2015-16
FY201546
Over
FY201546
FY 2015-16
Over
Surplus
FUND NAME
Fund
Approved
Actual
(Under)
Approved
Actual
(Under)
Approved
Actual
(Under)
Approved
Actual
(Under)
(Deficit)
GENERALFUNDS
General Fund
101
66.697.933
68.741.086
2.043.153
57.331.216
54.930.098
2.401.118
1.637.081
1.519.174
117.907
23.930.380
23.848.063
82.317
4,408,680
INFRASTRUCTURE FUNDS
State Gasoline Taxes
201
1,380.849
1.190.906
(189.943)
-
-
-
-
1.453.394
1.304.160
(149,234)
(40,709)
State Capital Grants
203
5.791.000
701.961
(5,089.039)
-
-
-
-
7.033.158
7.033.158
(5,089,039)
Transept Program(Prop A Sales Tax)
211
2.473.000
2.551.430
78.430
-
-
-
-
3.725.326
3.725.326
78,430
Coastal Zone Management Fund
212
300.000
401.852
101.852
238,599
219,723
(18,876)
-
-
476.851
476.851
120,728
Federal Capital Grants
223
571.637
514.794
(56,843)
-
-
-
-
2.059.921
2.059.921
(56,843)
TOTAL INFRASTRUCTURE FUNDS
10.516.486
5.360.943
5.155.543
238.599
219.723
18.876
14.748.650
14.599.416
149.234
4,987,432.93
GRANTFUNDS
State Law Enforcement Grant
202
100.000
120.848
20.848
100.000
100.000
(0)
-
-
-
-
20,848
Government Education Access
213
425.895
435.577
9.682
187.345
116.218
(71,127)
-
-
1.338.976
1.338.976
80,809
Solid Waste.Recycling&HHW
214
426.250
430,851
4.601
462.262
407.895
(54,367)
-
-
157,189
157,189
58,969
Asset Forfeiture
215
533
-
(533)
10.197
197
(10,000)
-
-
-
-
9,467
Sr Nutrition Grant
221
83.000
81.677
(1,323)
122.443
123.735
1.292
46.538
42.057
(4,481)
-
-
(7,095)
Comm Bevel Block Grant(CDBG)
222
579.023
221.909
(357.114)
407.374
231.131
(176.243)
38.494
38.494
196,000
196,000
(180,871)
Home Entitlement Program
227
86.650
88.659
2009.
31.912
31.688
(224)
4,662
4,662
-
-
2,233
Federal Law Enforcement Grant
228
10.000
10.274
274
10.000
10.274
274
-
-
-
-
-
RestrictedDonations&Contributions
229
93.538
116.836
23.298
248.128
170.057
(78,071)
75.000
75.000
71,633
71,633
101,369
GSA-17 Benefit
230
80.000
78.376
(1,624)
139.613
88.019
(51,594)
220.268
220.268
-
-
49,970
TOTAL GRANT FUNDS
1.884.889
1.585.008
299.881
1.719.274
1.279.214
440.060
384.962
380.481
4.481
1.763.798
1.763.798
135,698.14
DEVELOPMENT IMPACT FUNDS
Park Development Fees
231
151.460
327.418
175.958
-
-
-
-
57.500
57.500
175,958
Park Acquisition Fees
232
203.119
688.455
485.336
-
-
-
-
447.629
447.629
485,336
Traffic Mitigation Fees
233
388.303
111.190
(277.113)
-
-
-
-
2.630.313
2.630.313
(277,113)
RTCIP(Regional Arterial System)Fee
234
154.650
249.500
94.850
-
-
-
-
376.000
376.000
94,850
Open Space Acquisition Fees
235
34.049
44.930
10.881
-
-
-
-
95.000
95.000
10,881
Recreational Trails Fees
236
6.531
14.037
7.506
-
-
-
-
9.335
9.335
7,506
Community Facilities Fees
237
45.680
58.286
12.606
-
-
-
-
45.680
58.286
12.606
0
Fire Mitigation Fees
238
43.028
61.748
18.720
-
-
-
-
43.028
61.748
18,720
0
Flood Control Mitigation Fees
239
51.139
118.759
67.620
-
-
-
-
370,812
370,812
67,620
In Lieu Fees Curb Gutter Sidewalks
251
24
84
60
-
-
-
-
-
-
60
In Lieu Fees Underground Utilities
252
1.885
77.714
75.829
-
-
-
-
630,106
630,106
75,829
In Lieu Fees Affordable Housing
253
2000.
17.350
15.350
-
-
-
-
-
-
15,350
TOTAL DEVELOPMENT IMPACT FUNDS
1.081.868
1.769.472
687.604
4.705.403
4.736.729
31.326
656,277.64
MUNICIPAL IMPROVEMENT DISTRICTS
Villanitas Road M.I.D.
291
11.760
14.707
2.947
20.805
17.857
(2,949)
-
-
-
-
5,895
Cerro Street M.I.D.
292
40.700
49.464
8.764
35.837
20.210
(15,627)
-
-
-
-
24,391
Village Park M.I.D.
293
51.010
51.631
621
63.013
57.279
(5,734)
-
-
-
-
6,355
Win Park M .D.
294
11.010
11.025
15
19.099
17.379
(1,720)
8,400
8,400
-
-
1,735
Encinitas Lighting Landscape District
295
1.231.550
1.352.433
120.883
1.436.680
1.341.931
(94,749)
-
-
143.876
143.876
215,632
Encinitas Ranch Lighting Landscape
297
635.120
615.404
(19,716)
581.223
584.589
3.366
-
-
40.000
40.000
(23,082)
TOTAL MUNICIPAL IMPROVEMENT DISTRICT FUNDE
1.981.150
2.094.663
113.513
2.156.657
2.039.244
117.413
8.400
8.400
183.876
183.876
230.926
DEBT SERVICE FUNDS
Debt Service Fund
301
240
580
340
483.206
482.899
(307)
477.002
486.360
9.358
-
-
10,005
Encinitas Public Finance Authority
302
37.240
16.455.889
16.418.649
5.023.443
21.492.842
16.469.399
4.517.185
4.508.288
(8,897)
-
-
(59,647)
TOTAL DEBT SERVICE FUNDS
37.480
16.456.469
16.418.989
5.506.649
21.975.741
16.469.092
4.994.187
4.994.648
461
49.642
CAPITAL IMPROVEMENT FUNDS
Capital Improvements Project Fund
401
-
-
35.415.543
10.638.861
(24,776.682)
35.415.543
35.415.543
-
-
24,776,682
Facility Capital Maintenance Fund
403
-
-
1.569.000
160.222
(1,408.778)
2.232.000
2.232.000
445.559
445.559
1,408,778
TOTAL CAPITAL IMPROVEMENT FUNDS
36.984.543
10.799.083
26.185.460
37.647.543
37.647.543
445.559
445.559
26.185.460
2016-10-19 Item 10D 20 of 53
ATTACHMENT
FY 2015-16 Comparison of Budget vs.Actuals-Operating Revenues
and Operating Expenditures,All Funds
(Column 1)
2
3
4
5
6
7
8
9
10
8
9
10
12
Operating Revenues
Operating Expenditures
Transfers
In
Transfers Out
Net
FY 2015-16
FY 2015-16
Over
FY 2015-16
FY 2015
-16
Over
FY 2015
-16
FY201546
Over
FY201546
FY 2015-16
Over
Surplus
FUND NAME
Fund
Approved
Actual
(Under)
Approved
Actual
(Under)
Approved
Actual
(Under)
Approved
Actual
(Under)
(Deficit)
CARDIFF SANITATION DISTRICT FUNDS
Operations
511
4,801,711
4,917,801
116,090
3.589.111
3,949,288
360.177
-
854.348
854.348
930,347
781.855
(148.492)
758,753
Capital Replacement
512
-
-
11,298,861
- (11,298,861)
930,347
781,855
(148,492)
-
854,348
854,348
10,296,021
Capital Expansion
513
51.255
93.623
42.368
-
-
-
-
-
-
42,368
TOTAL CSD FUNDS
4.852.966
5.011.424
158.458
14.887.972
3.949.288
10.938.684
930.347
1.636.203
705.856
930.347
1.636.203
705.856
11,097,143
ENCINITAS SANITARY DIVISION FUNDS
Operations
521
2,839,344
2,922,895
83,551
1.500.812
1.365.288
(135.524)
-
802.616
802.616
1,496,940
1.540.902
43.962
977,729
Capital Replacement
522
-
2,705,395
16,075
(2,689,320)
1,496,940
1 540,902
43,962
-
802,616
802,616
1,930,666
Capital Expansion
523
72.360
117.786
45.426
-
-
-
-
-
-
45,426
TOTAL ESD FUNDS
2.911.704
3.040.681
128.977
4.206.207
1.381.363
2.824.843
1.496.940
2.343.518
846.578
1.496.940
2.343.518
846.578
2,953,821
OTHER PROPRIETARY FUNDS
Section 8 Housing-Admin
551
208.480
232.063
23.583
275.713
261.993
(13,720)
67,043
50,294
(16,749)
-
-
20,554
Section 8 Housing-HAP
552
971.447
956.967
(14,480)
986.500
957.050
(29,451)
-
-
-
11
11
14,960
Pacific Pines Affordable Housing
561
219.342
221.908
2.566
221.879
160.342
(61,537)
13.327
13.327
-
-
64,103
TOTAL OTHER PROPRIETARY FUNDS
1.399.269
1.410.939
11.670
1.484.092
1.379.385
104.707
80.370
63.621
16.749
11
11
99,616
INTERNAL SERVICE FUNDS
Self Insurance
601
1.005.687
1.432.815
427.128
2.395.050
2.392.556
(2,494)
894,257
894,257
-
-
429,622
Wastewater Support
611
1,044.337
984.255
(60,082)
924.037
871.255
(52,782)
-
-
113,000
113,000
(7,300)
Fleet Maintenance
621
627.572
563.110
(64,462)
596.820
563.110
(33,710)
-
-
-
-
(30,752)
Vehicle Replacement
622
10.000
175.247
165.247
328.000
166.537
(161.463)
142.053
142.053
-
-
326,710
Mach Equipment Replacement
623
10.000
58,728
48.728
140.000
53.252
(86,748)
125.000
125.000
-
-
135,476
Fire Apparatus Replacement
624
630.000
-
(630.000)
1.005.855
26.248
(979.607)
378.000
378.000
-
-
349,607
TOTAL INTERNAL SERVICE FUNDS
3.327.596
3.214.154
113.442
5.389.762
4.072.959
H.316.803
1.539.310
1.539.310
113.000
113.000
1,203,361
TOTAL ALL FUNDS
94,691,341
108,684,839
13,993,498
129,904,970
102,026,097
27,878,874
48,719,140
50,132,898
1,413,758
48,317,953
49,670,174
1,352,221
41,933,908
2016-10-19 Item 10D 21 of 53
ATTACHMENT 3a
Explanation of Variances Between Budgeted & Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Infrastructure Funds
Description Budget Actual Surplus/(Deficit)
Gas Tax- Fund 201 ($40,709)
Revenues 1,380,849 1,190,906 (189,943)
Expenditures - -
Transfers Out- Operating 1,085,652 936,418 (149,234)
Transfers Out- Capital 367,742 367,742 0
The City receives gas tax revenue from the State of California which is restricted to maintenance
and operations of City streets. A portion of the revenue received is used to offset costs for the
Streets Maintenance division of Public Works. The rest of the revenue is used to fund capital
improvement projects. The City received less revenue than anticipated due to an adjustment in
the State's calculation.
Description Budget Actual Surplus/(Deficit)
State Capital Grant - Fund 203 ($5,089,039)
Revenues 5,791,000 701,961 (5,089,039)
Expenditures - -
Transfers Out- Capital 7,033,158 7,033,158
This fund reflects reimbursements received from various granting agencies for actual
expenditures incurred for eligible activities. The City did not receive reimbursements for some
grant funded projects budgeted this fiscal year because expenditures had not yet been made. For
example, the City budgeted for a $4.7 million Active Transportation Program (ATP) grant this
fiscal year for the El Portal Pedestrian/Bike Underpass Project, but these grant funds will not be
received until expenses have been incurred. Other grant reimbursements budgeted in this fund
include Hazard Mitigation and Vector Control grants for the El Camino Real Channel Strom Drain
Repairs/Improvements.
Description Budget Actual Surplus/(Deficit)
TransNet Program (Prop A) - Fund 211 $78,430
Revenues 2,473,000 2,551,430 78,430
Expenditures - - -
Transfers Out- Capital 3,725,326 3,725,326
The revenue in this fund is based on the actual draw down requests from SANDAG from the City
to cover CIP projects as expenditures are incurred.
2016-10-19 Item 10D 22 of 53
ATTACHMENT 3a
Explanation of Variances Between Budgeted & Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Infrastructure Funds Continued
Description Budget Actual Surplus/(Deficit)
Coastal Zone Management - Fund 212 $120,728
Revenues 300,000 401,852 101,852
Expenditures 238,599 219,723 18,876
Transfers Out- Capital 476,851 476,851 -
This fund was established in 1998 when the TOT tax was increased an additional two percent
which is used for beach sand replenishment and stabilization programs. Revenues exceeded
projections, likely due to the improved economy and increase in tourism. Year end savings in
expenditures are mainly due to $10,000 that was budgeted for grant writing services and was not
needed.
Description Budget Actual Surplus/(Deficit)
Federal Capital Grant - Fund 223 ($56,843)
Revenues 571,637 514,794 (56,843)
Expenditures - -
Transfers Out- Capital 2,059,921 2,059,921
This fund is based on the actual reimbursement requests for actual expenditures incurred from
various granting agencies. The City received lower than expected reimbursements for the fiscal
year.
Grant Funds
Description Budget Actual Surplus/(Deficit)
State Law Enforcement Grant - Fund 202 $20,848
Revenues 100,000 120,848 20,848
Expenditures 100,000 100,000 -
The State Law Enforcement Grant (SLEF) program appropriates funds for local jurisdictions to
supplement law enforcement services. This is an annual block grant and the funds can be used
to offset additional law enforcement costs and relieve the general fund.
Actual grant award amounts were higher than anticipated. On behalf of the region, the County
received two allocations for the Enhancing Law Enforcement Activities Growth Special Account,
within the SLEF program. The $20,848 in additional SLEF revenue to Encinitas represents a
supplemental proportional allocation of $6,230 for FY 2013-14 and a supplemental proportional
allocation of $14,618 for FY 2014-15. Because these supplemental funds are not guaranteed,
staff does not budget in anticipation of receiving them.
2016-10-19 Item 10D 23 of 53
ATTACHMENT 3a
Explanation of Variances Between Budgeted & Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Grant Funds Continued
Description Budget Actual Surplus/(Deficit)
Government/Education Access- Fund 213 $80,809
Revenues 425,895 435,577 9,682
Expenditures 187,345 116,218 71,127
Transfers Out- Capital 1,338,976 1,338,976 -
The surplus in this fund was due to revenue which came in higher than projected, specifically for
the AT&T franchise fees. Expenditure savings of $65,690 are a result of having the video
production crew broadcast fewer meetings than originally projected when the two year budget was
prepared and reduced expenditures on hardware maintenance contracts. Additionally, there were
savings of$5,438 from purchasing less hardware and software than projected.
Description Budget Actual Surplus/(Deficit)
Solid Waste Recycling - Fund 214 $58,969
Revenues 426,250 430,851 4,601
Expenditures 462,262 407,895 54,367
Transfers Out- Operating 29,053 29,053 -
Transfers Out- Capital 128,136 128,136
Operating costs in the Solid Waste/Household Hazardous Waste (HHW) fund were lower than
projected primarily due to savings in street sweeping, HHW collection costs, and savings in
publishing costs for legal and public notices. Revenues were higher than projected due to
receiving the FY 2014-15 beverage container grant payment from CalRecycle in the second
quarter. The FY 2015-16 grant was not received by fiscal year end.
Description Budget Actual Surplus/(Deficit)
Asset Forfeiture- Fund 215 $9,467
Revenues 533 - (533)
Expenditures 10,197 197 10,000
Asset Forfeitures are resources obtained through legal asset seizures (cash, property) by law
enforcement officials in Encinitas. Funds are used to acquire additional non-personnel expense
items to aid in law enforcement activities. No revenue was received in the fiscal year and a
minimal amount of expenditures resulted in a surplus of $9,467.
Description Budget Actual Surplus/(Deficit)
Senior Nutrition Grant - Fund 221 ($7,096)
Revenues 83,000 81,677 (1,323)
Expenditures 122,443 123,735 (1,292)
Transfers In - Operating 46,539 42,057 (4,482)
This fund provides revenue and expenditure tracking for the Senior Nutrition Program. The
program is funded through a grant from the County of San Diego, participant donations and a
transfer from the General Fund. Year-end revenue is less than expected due to fewer donations
received. Expenditures were greater than anticipated due to a new catering services contract and
a one-time purchase for marketing the revised program.
2016-10-19 Item 10D 24 of 53
ATTACHMENT 3a
Explanation of Variances Between Budgeted & Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Grant Funds Continued
Description Budget Actual Surplus/(Deficit)
CDBG Grant - Fund 222 ($180,871)
Revenues 579,023 221,909 (357,114)
Expenditures 407,374 231,131 176,243
Transfers In - Operating 38,494 38,494 -
Transfers Out- Capital 196,000 196,000
Actual revenue was less than projected mostly due to the budget reflecting the running balance of
the entire Residential Rehabilitation Program (Res Rehab). A total of two Res Rehab projects
were processed in FY 2015-16. A transfer from the general fund was made to cover CDBG
administrative expenses incurred in previous years.
Expenditures were reduced at first quarter to reflect the available budget for the entire Res Rehab
program, as well. There were slight savings in salaries due to a vacancy from July 1 to December
21, 2016. One public service program sub-recipient was unable to complete their project.
Description Budget Actual Surplus/(Deficit)
HOME Grant - Fund 227 $2,233
Revenues 86,650 88,659 2,009
Expenditures 31,912 31,688 224
Transfers In - Operating 4,662 4,662 -
Transfers Out- Operating - -
Actual revenue was higher than anticipated due to an unexpected loan pay-off for a complete Res
Rehab project. Expenditures were slightly less than projected due to savings in salaries and
benefits. There are no more Res Rehab related expenditures expected for the HOME Fund. The
HOME program has come to an end as of June 30, 2016. In the future, any loan pay-off amounts
remitted to the City must be returned to the County.
Description Budget Actual Surplus/(Deficit)
Federal Law Enforcement Grant - Fund 228 $0
Revenues 10,000 10,274 274
Expenditures 10,000 10,274 (274)
The Federal Justice Assistance Grant program appropriates funds for local jurisdictions to
supplement law enforcement services. This is an annual block grant and used by the City to fund
services on law enforcement radio communications systems.
2016-10-19 Item 10D 25 of 53
ATTACHMENT 3a
Explanation of Variances Between Budgeted & Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Grant Funds Continued
Description Budget Actual Surplus/(Deficit)
Restricted Donations Grant - Fund 229 $101,369
Revenues 93,538 116,836 23,298
Expenditures 248,128 170,057 78,071
Transfers In - Operating 75,000 75,000 -
Transfers Out- Capital 71,633 71,633
This fund provides tracking of revenues and expenditures associated with donations received by
the City that are restricted for a specific use. Revenue received in FY 2015-16 for Parks and
Recreation donations is greater than anticipated due to conservative projections. Year-end
savings resulted from expenditures not yet made for pending Parks and Recreation projects.
Description Budget Actual Surplus/(Deficit)
CSA-17 Benefit Fees- Fund 230 $49,970
Revenues 80,000 78,376 (1,624)
Expenditures 139,613 88,019 51,594
Transfers In - Operating 220,268 220,268 -
Actual revenue was slightly lower than budgeted, which was the result of the initial budget
estimate being higher due to rounding up. Expenditures were lower because the installation of the
upgraded Station Alerting for Stations 1 and 6 was postponed to FY 2016-17 due to the availability
of the contractor. A continuing appropriation was requested and approved to move the budget of
$51,613 from FY 2015-16 to FY 2016-17.
2016-10-19 Item 10D 26 of 53
ATTACHMENT 3a
Explanation of Variances Between Budgeted & Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Development Impact Funds
Description Budget Actual Surplus/(Deficit)
Development Impact Funds $656,278
Funds 231 - 239; and 251 - 253
Revenues 1,081,868 1,769,472 687,604
Expenditures - - -
Transfers Out- Operating 88,708 120,034 (31,326)
Transfers Out- Capital 4,616,695 4,616,695 -
The Planning and Building Department is responsible for oversight of the following funds:
Park Development Fees - Fund 231 151,460 327,418 175,958
Park Acquisition Fees- Fund 232 203,119 688,455 485,336
Open Space Acquisition Fees - Fund 235 34,049 44,930 10,881
Recreational Trails Fees - Fund 236 6,531 14,037 7,506
Community Facilities Fees - Fund 237 45,680 58,286 12,606
Affordable Housing - Fund 253 2,000 17,350 15,350
Total 442,839 1,150,476 707,637
The combined revenue budget for these funds is $442,839. The actual revenues received for FY
2015-16 is $1,150,476 creating a surplus of$707,637. Revenue received for Development
Impact Fees is more than projected due to more new residential units being developed than were
originally projected. It was anticipated that we would receive revenue for 80 units for the year, but
actuals have come in at 104 units. In addition, Council adopted Resolution 2015-69 on October
21, 2015 which increased most of these mitigation fees.
The Engineering Services Division is responsible for oversight of the following funds:
Traffic Mitigation Fees- Fund 233 388,303 111,190 (277,113)
RTCIP Fee - Fund 234 154,650 249,500 94,850
Flood Control Mitigation Fees - Fund 239 51,139 118,759 67,620
Total 594,092 479,449 (114,643)
The combined revenue budget for these funds is $594,092. The actual revenues received for FY
2015-16 are $479,449 creating a deficit of$114,643. Revenue collected from Traffic Mitigation
Fees was less than projected and included an estimated $165,553 in revenue to be received from
Carlsbad for it's share of the La Costa Avenue improvements, which did not proceed this fiscal
year.
2016-10-19 Item 10D 27 of 53
ATTACHMENT 3a
Explanation of Variances Between Budgeted & Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Development Impact Funds Continued
The Fire Department is responsible for oversight of the Fire Mitigation Fee Fund (238) below:
Budget Actual Surplus/(Deficit)
Fire Mitigation Fees - Fund 238 43,028 61,748 18,720
Revenues received are more than projected due to additional fees collected from 17 new Single
Family Dwellings not in the original projections.
Revenue from in lieu fees for underground utilities and curbs, gutters and sidewalks (Funds 251
and 252) exceeded budget projections by$75,890:
In Lieu Fees Curb Gutter Sidewalks - Fund
251 24 84 60
In Lieu Fees Underground Utilities - Fund
252 1,885 77,714 75,829
Total 1,909 77,799 75,890
The additional $31,326 of Transfers Out to Operating is the result of additional revenue collected
from Fire Mitigation and Community Facilities Fees that exceed budget projections. This revenue
is transferred out to the General Fund and specifically earmarked for debt service payments on
library and fire station bond financing.
2016-10-19 Item 10D 28 of 53
ATTACHMENT 3a
Explanation of Variances Between Budgeted & Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Municipal Improvement Districts
Description Budget Actual Surplus/(Deficit)
Maintenance Improvement Districts $38,376
Fund 291; 292; 293; and 294
Revenues 114,480 126,826 12,346
Expenditures 138,754 112,724 26,030
Transfers In - Operating (294) 8,400 8,400 -
The Maintenance Improvement District funds provide tracking of revenues and expenditures
associated with the Villanitas, Cerro Street, Village Park, and Wiro Park assessment districts.
Less than anticipated expenditures on maintenance activities and savings on utilities resulted in
an overall favorable year-end variance among all the funds.
Description Budget Actual Surplus/(Deficit)
Encinitas LLD- Fund 295 $215,632
Revenues 1,231,550 1,352,433 120,883
Expenditures 1,436,680 1,341,931 94,749
Transfers Out- Capital 143,876 143,876 -
The Encinitas Landscape and Lighting District (ELLD) fund provides tracking of revenue and
expenditures associated with the City-wide landscaping and lighting assessment district. The
District's revenue derived from property taxes was higher than anticipated. Also, year-end savings
resulted from less maintenance activities than anticipated and savings in electric and water
utilities.
Description Budget Actual Surplus/(Deficit)
Encinitas Ranch LLD - Fund 297 ($23,802)
Revenues 635,120 615,404 (19,716)
Expenditures 581,223 584,589 (3,366)
Transfers Out- Capital 40,000 40,000
Encinitas Ranch Landscape and Lighting District (ELLD Zone H) fund provides tracking of
revenue and expenditures associated with the Encinitas Ranch landscaping and lighting
assessment district. Revenue collected from benefit assessments and cost recovery for damage
caused to medians and lights was lower than projected. Additionally, expenditures were slightly
higher due to an adjustment that was made to clear internal utility billing collection amounts
posted as revenue in prior years but not reconciled to the proper fund. This adjustment was
partially offset by year-end savings resulting from the fewer repairs and less water use due to the
pending installation of artificial turf at Leo Mullen Park.
2016-10-19 Item 10D 29 of 53
ATTACHMENT 3a
Explanation of Variances Between Budgeted & Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Debt Service Funds
Description Budget Actual Surplus/(Deficit)
Debt/Encinitas PFA- Fund 301/302 ($49,642)
Revenues 37,480 16,456,469 16,418,989
Expenditures 5,506,649 21,975,741 (16,469,092)
Transfers In - Debt Service 4,994,187 4,994,648 461
The Debt Service Funds are used to record principal and interest payments on city debt. The
large revenue variance from the budget is due to recording the proceeds from the 2015 refunding
bonds issued during the year. The large expenditure variance reflects the payoff of the 2006
Library bonds as part of the 2015 refunding.
Capital Projects Funds
Description Budget Actual Surplus/(Deficit)
Capital Improvements - Fund 401 $24,776,682
Revenues - - -
Expenditures 35,415,543 10,638,861 24,776,682
Transfers In - Capital 35,415,543 35,415,543 -
Transfers Out- Capital - -
This fund includes capital and work projects that are budgeted on a multi-year basis. The transfer
in reflects the monthly equity transfers for FY 2015-16 as well as the remaining carryover amount
at 6/30/16. The actual remaining carryover amount was transferred into the 401 fund from the
various funding sources. This new process was implemented at the end of year and moving
forward, the actual cash will be transferred into the 401 fund from the funding sources when
projects are budgeted.
Description Budget Actual Surplus/(Deficit)
Facilities Capital Maintenance- Fund 403 $1,408,778
Revenues - - -
Expenditures 1,569,000 160,222 1,408,778
Transfers In - Operating 1,000,000 1,000,000 -
Transfers In - Capital 1,232,000 1,232,000
Transfers Out- Capital 445,559 445,559
The newly created Facilities Capital Maintenance Fund (403) provides funding for city facilities
maintenance through annual transfers from the General Fund. The surplus reflects the carryover
amount at 6-30-16. Expenditures were well below budget due to delays in replacing the Civic
Center fire suppression system, Library Community Room remodel and Community Center
painting and carpeting.
2016-10-19 Item 10D 30 of 53
ATTACHMENT 3a
Explanation of Variances Between Budgeted & Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Enterprise Funds
Description Budget Actual Surplus/(Deficit)
Cardiff Sanitary Division - Fund 511 $758,753
Revenues 4,801,711 4,917,801 116,090
Expenditures 3,589,111 3,949,288 (360,177)
Transfers In - Capital - 854,348 854,348
Transfers Out- Capital 930,347 781,855 148,492
Revenue is higher than projected due to the FY 2015-16 rate increase and connection fees were
higher than projected. Expenditures are lower than anticipated due to savings in pump station
maintenance and treatment costs at SEJPA and savings in internal support costs.
Description Budget Actual Surplus/(Deficit)
Cardiff Sanitary Division Capital Replacement - Fund 512 $10,296,021
Expenditures 11,298,861 11,298,861
Transfers In - Capital 930,347 781,855 (148,492)
Transfers Out- Capital - 854,348 (854,348)
As a capital replacement fund, the expenditure budget reflects the FY 2014-15 carryover amount
and the FY 2015-16 appropriations. The Transfers Out - Capital amount reflects the actual
expenditures for FY 2015-16 that are transferred to construction in progress in the Cardiff Sanitary
Operating Fund (511) at the end of the year. The Transfer In - Capital amount is the excess
operating fund balance after the target fund balance is met.
Description Budget Actual Surplus/(Deficit)
Cardiff Sanitary Division Capital Expansion - Fund 513 $42,368
Revenue 51,255 93,623 42,368
Transfers Out- Capital - - -
Expansion funds are used to finance improvements which expand the capacity of the sewer
collection and treatment systems and are derived from connection fees. The primary reason for
the higher amount of revenue received was a significant increase in the number of accessory
units which were added to existing single family homes, but were not budgeted.
Description Budget Actual Surplus/(Deficit)
Encinitas Sanitary Division - Fund 521 $977,729
Revenues 2,839,344 2,922,895 83,551
Expenditures 1,500,812 1,365,288 135,524
Transfers In - Capital - 802,616 802,616
Transfers Out- Capital 1,496,940 1,540,902 (43,962)
Revenue from sewer service charges and connection fees due to the Channel Island
Development were higher than the projected. Operating expenses were under budget due to
savings in maintenance/treatment costs and administrative support.
2016-10-19 Item 10D 31 of 53
ATTACHMENT 3a
Explanation of Variances Between Budgeted & Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Enterprise Funds Continued
Description Budget Actual Surplus/(Deficit)
Encinitas Sanitary Division Capital Replacement - Fund 522 $1,930,666
Expenditures 2,705,395 16,075 2,689,320
Transfers In - Capital 1,496,940 1,540,902 43,962
Transfers Out- Capital - 802,616 (802,616)
As a capital replacement fund, the expenditure budget reflects the FY 2015 carryover and the FY
2015-16 appropriations and the Transfers Out- Capital reflect the actual expenditures for FY 2015-
16 that are transferred to construction in progress in the Encinitas Sanitary Operating Fund (521)
at the end of the year. Transfer In - Capital actuals are the final adjustments at the year end to
transfer the available funds over the target balance in the Operating Fund.
The Transfers Out - Capital total of $802,616 was the result of an end of year capitalization
transfer for all closed capital projects, returning the total amount of closed projects to Fund 521.
Description Budget Actual Surplus/(Deficit)
Encinitas Sanitary Division Capital Expansion - Fund 523 $45,426
Revenues 72,360 117,786 45,426
Expenditures - - -
Expansion funds are used to finance improvements which expand the capacity of the sewer
collection and treatment systems and are derived from connection fees.
2016-10-19 Item 10D 32 of 53
ATTACHMENT 3a
Explanation of Variances Between Budgeted & Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Other Proprietary Funds
Description Budget Actual Surplus/(Deficit)
Section 8 Housing - Fund 551 $20,544
Revenues 208,480 232,063 23,583
Expenditures 275,713 261,993 13,720
Transfers In - Operating 67,043 50,294 (16,749)
Revenue was higher than projected due to higher administration fee rates earned on port-ins. A
"port-in" is when an existing Section 8 voucher holder moves here from another Housing Authority.
When someone ports-in to the City of Encinitas Housing Authority (EHA), the Housing Authority
from which the person came is required to pay us a fee for administering their voucher. The
Department of Housing and Urban Development (HUD) increased the admin. fee rates during FY
2015-16. Additionally, the regular EHA vouchers were higher than anticipated due to HUD's
increased pro-ration and per unit rates.
Expenditures are lower than projections due to a savings as a result of work done by Finance to
prepare for the submission of the audited FDS to REAC. There were also savings on the
transition costs from HAPPY to the new Housing Pro 9 software due to a sale at time of purchase.
Debt-Finance expenditures were also less that projected due to the number of estimated port-outs
(7) being less than actuals (2). A "port-out" is when an existing Section 8 voucher holder who
lives in Encinitas takes their voucher and moves to another Housing Authority. When a voucher
holder ports-out to another Housing Authority, we in-turn pay the other Housing Authority a fee for
them to administer our voucher. The City incurred less of this administrative expense than
predicted due to the number of port-outs being lower.
Description Budget Actual Surplus/(Deficit)
Section 8 Housing HAP- Fund 552 $14,960
Revenues 971,447 956,967 (14,480)
Expenditures 986,500 957,050 29,451
Transfers Out- Operating - 11 (11)
Actual revenues were lower than projected. This was due to the number of Encinitas vouchers
being lower than predicted. In addition, HUD made four reconciliation adjustments to the amount
of Housing Assistance Payments (HAP) made to the EHA throughout the year in order to
transition EHA-held reserve funds back to HUD-held reserves as per HUD's cash management
policy. These funds are still available to the EHA, however, they are now being held by HUD.
Expenditures are slightly lower than projections due to the number of estimated port-outs (7)
being less than actuals (2). Again, a "port-out" is when an existing Section 8 voucher holder who
lives in Encinitas takes their voucher and moves to another Housing Authority. The HAP is paid
for those port-outs to the Housing Authority that the voucher holder moves to. There was less of
this HAP expense than predicted due to the number of port-outs being lower.
2016-10-19 Item 10D 33 of 53
ATTACHMENT 3a
Explanation of Variances Between Budgeted & Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Other Proprietary Funds Continued
Description Budget Actual Surplus/(Deficit)
Pacific Pines Affordable Housing - Fund 561 $64,103
Revenues 219,342 221,908 2,566
Expenditures 221,879 160,342 61,537
Transfers In - Operating 13,327 13,327 -
Revenue from earned interest came in higher than projected. In addition, reimbursement
payments from a tenant-caused flood were received. Expenditures are lower due to a change in
the property management contract. As a result of this change in property management, a
decrease in the cost of maintenance, management fees, postage costs, and workers'
compensation has been realized. Also only one new appliance has been purchased this fiscal
year.
Internal Service Funds
Description Budget Actual Surplus/(Deficit)
Self Insurance Program - Fund 601 $429,622
Revenues 1,005,687 1,432,815 427,128
Expenditures 2,395,050 2,392,556 2,494
Transfers In - Operating 894,257 894,257 -
This fund tracks revenue and expenditures associated with claims, legal defense costs, insurance
procurement, insurance dividends and safety programs. The large variance in revenue is the
result of an insurance refund that was larger than anticipated and increased return premium
dividends.
Description Budget Actual Surplus/(Deficit)
Wastewater Support - Fund 611 ($7,300)
Revenues 1,044,337 984,255 (60,082)
Expenditures 924,037 871,255 52,782
Transfers In - Operating - - -
Transfers Out- Operating 113,000 113,000
This fund accounts for operational costs related to Wastewater Operations. The expenditures are
allocated to CSD (Fund 501) and ESD (Fund 521) based on Wastewater efforts and benefits.
The variance in expenditures is the result of savings in personnel due to a vacancy and new
employees paid at lower steps than budgeted and reduced expenditures on vehicle and fleet
equipment and repairs, fuel and field supplies.
2016-10-19 Item 10D 34 of 53
ATTACHMENT 3a
Explanation of Variances Between Budgeted & Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Internal Service Funds Continued
Description Budget Actual Surplus/(Deficit)
PW Fleet Maintenance- Fund 621 ($30,752)
Revenues 627,572 563,110 (64,462)
Expenditures 596,820 563,110 33,710
Actual repair costs were less than anticipated due to lower major repair requirements fleet-wide.
The cost for fire apparatus training has been deferred until delivered in 2017.
Inter-fund revenues will match actual expenditures made at year-end for this fund, which is the
result of an allocation from the General Fund.
Description Budget Actual Surplus/(Deficit)
PW Fleet Vehicle Replacement - Fund 622 $326,710
Revenues 10,000 175,247 165,247
Expenditures 328,000 166,537 161,463
Transfers In - Operating 142,053 142,053 -
The savings in this fund is due to vehicle purchases delayed while completing the Alternative Fuel
Assessment Study. A continuing appropriation of $160,000 was approved by Council on August
24, 2016 for the purchase of the following vehicles that were originally budgeted for FY 2015-16: 1
pick up, 2 hybrid SUVs, 1 van and 1 hybrid sedan.
The variance in revenues is the result of year-end accounting entries totaling $166,497 to transfer
the value of fixed assets previously recorded in General Fixed Assets account to this fund.
Description Budget Actual Surplus/(Deficit)
PW Machinery & Equipment Replacement - Fund 623 $135,476
Revenues 10,000 58,728 48,728
Expenditures 140,000 53,252 86,748
Transfers In - Operating 125,000 125,000 -
Revenue is higher due to proceeds from sale of fixed assets. The appropriated expenditures for
FY 2015-16 were $140,000. The City purchased four mobile lifts for the Fleet Division. The
combined cost of all equipment for FY 2015-16 was $53,252, which was $16,748 less than
budgeted. Additionally, water tender service bodies were not purchased this fiscal year, resulting
in additional savings of $70,000 and a total savings of $86,748 in this fund.
The variance in revenues is the result of year end accounting entries totaling $58,728 to transfer
the value of fixed assets previously recorded in General Fixed Assets account to this fund.
2016-10-19 Item 10D 35 of 53
ATTACHMENT 3a
Explanation of Variances Between Budgeted & Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Internal Service Funds Continued
Description Budget Actual Surplus/(Deficit)
PW Fire Apparatus Replacement - Fund 624 $349,607
Revenues 630,000 - (630,000)
Expenditures 1,005,855 26,248 979,607
Transfers In - Operating 378,000 378,000 -
Estimated revenue in this fund consisted entirely of lease proceeds to fund the purchase of a
replacement fire pumper. The lease transaction will not occur until FY 2016-17. Expenditures
were less than budget due to the delay to FY 2016-17 of the pumper and the reclass of the
principle payment on the existing leases to the balance sheet.
2016-10-19 Item 10D 36 of 53
ATTACHMENT 4
Schedule A: Revised Budget Summary
FY 2016-17
(Column 1) 2 4 5 6 9 10 11
Unassigned Approved Approved I nor und Inoitund I nor und Inoitund Current Unassigned
Fund Revenue Operating Capital Transfers Transfers Transfers Transfers Year Projected
Balance Projections Expenditures Expenditures In Out Debt Service Capital Summary Fund Balance
Fund Name Fund 712016 .3-456..8 .2+9
Available Fund Balance 101 18,594,758 67,893,632 59,112,446 1,174,360 9,,728,739) (4,250,552) (12,762,997) 19,786,742) 8,808,016
Committed&Unspendable Fund Balance 101 1,109,425 - 1,109,425
Contingency Reserves(20%of Operating Expenditures) 101 11,822,489 - 11,822,489
Budget Slabil¢ation Reserve(2b of revenues) 101 1,357,873 - 1,357,873
Other Reserves 101
TOTAL GENERAL FUND 32,884,545 67,893,632 59,112,446 1174,360 ,728,739 4,250,552 12,762,997 ,786,742 23,097,803
Slate Gasoline Taxes 201 334,835 1,321,810 - - - (1,085,652) - (236,158) - 334,835
Slate Capital Grants 203 - 450,000 - - - - - (464,409) (14,409) -
TransnetProgram(PropASelesTax) 211 - 5,337,000 - - - - - (5,137,000) 200,000 200,000
Coastal Zone Management Fund 212 689,190 315,274 226,547 - - - - (305,000) 9,10,273) 472,917
Federal Capital Grants 223
TOTAL INFRASTRUCTURE FUNDS 1,024,025 7,424,084 226,547 1,085,652 6,142,567 PC682 1,007,752
GRANTIFUNDS
Slate Law Enforcement Grant 202 20,848 100,000 100,000 - - - - - - 20,848
Government Education Access 213 175,020 404,601 191,609 - - - - (336,570) (123,578) 51,442
Solid Waste,Recycling and HHW 214 900,150 411,125 493,904 - - - - - 182,779) 817,371
Asset FodeiWre 215 103,558 538 10,197 - - - - - 19,659) 93,899
Senior Nutrition Grant 221 - 83,000 122,443 - 46,539 - - - 7,096 7,096
Comm Gavel Block Grant(CDBG) 222 - 407,228 342,020 - 32,792 - - (98,000) - -
HOMEEntitlementProgram 227 - - 4,980 - 4,980 - - - - -
FederalLaWEnforoementGrant 228 - 10,000 10,000 - - - - - - -
Donations&Contributions 229 128,690 111,000 245,590 - 75,000 - - - 159,590) 69,100
CSA17 Fire Operations 230 210625 210625
TOTAL GRANT FUNDS 1,538,891 1,527,492 1,520,743 159,311 434,570 68,510 1,270,381
DEVELOPMENT IMPACT FUNDS
Park l mprovement Fees 231 930,634 151,460 - - - - - (857,940) 9,06,480) 224,154
Park Acquisition Fees 232 1,952,265 203,119 - - - - - (1,650,000) (1,446,881) 505,384
Traffic Mitigation Fees 233 594,099 218,093 - - - - - (545,000) (326,907) 267,192
RTCIP-(Regional Areoal System)Fee 234 767,816 158,702 - - - - - - 158,702 926,518
Open Space Acquisition Fees 235 128,153 34,049 - - - - - - 34,049 162,202
Recreational Trails Fees 236 38,469 6,531 - - - - - - 6,531 45,000
Community Facilities Fees 237 - 45,680 - - - (45,680) - - - -
Fire Mitigation Fees 238 - 43,028 - - - (43,028) - - - -
Flood Control Mitigation Fees 239 332,131 51,139 - - - - - (265,000) 9,13,861) 118,270
In Lieu Fees Curb Gutter Sidewalks 251 12,634 24 - - - - - - 24 12,658
In Lieu Fees Underground Utilities 252 8,209 1,885 - - - - - - 1,885 10,094
Affordable Housing 253 1376982 2000 2000 1378982
TOTAL DEVELOPMENT IMPACT FUNDS 6,141,392 1 915,710 08,708 3,317,940 ,490,938 3,650,454
MUNICIPAL IMPROVEMENT DISTRICTS
Villonitas Road M I D. 291 252,599 11,760 21,607 - - - - - 19,847) 242,752
Cerro Street Ml D. 292 362,894 40,700 36,848 - - - - - 3,852 366,746
Village Park M I D. 293 135,316 33,010 47,182 - - - - - (14,172) 121,144
Wire Park MI D. 294 2,789 11,010 19,885 - 8,400 - - - (475) 2,314
Encinitas Lighting Landscape District 295 668,022 1,231,550 1,397,232 - - - - (60,000) 9,25,682) 442,340
Encinitas Ranch Lighting Landscape 297 1299778 622620 573237 0000 0617 1279161
TOTAL MUNICIPAL IMPROVEMENT DISTRICT FUNDS 2,721,398 1,950,650 2,095,991 8,400 130,000 66,941 2,454,457
DEBT SERVICE FUNDS
Debt Service Fund 301 504,199 150 480,918 - - - 480,768 - 504,199
Encinitas Public Finance Authority 302 2,069,993 37,240 4,414,236 3,769,784 gV07,212 1,462,781
TOTAL DEBT SERVICE FUNDS 2574192 37390 4895154 4250552 1307 212 1966980
CAPITAL IMPROVEMENT FUNDS
Capital Project Fund 401 - - - 22,788,074 - - - 22,788,074 - -
Facility Maintenance Fund 403 217,441 616,000 1,000,000 384,000 601,441
TOTAL CAPITAL IMPROVEMENT FUNDS 217,441 23,404,074 1,000,000 22,788,074 384,000 601,441
CARDIFF SANITARY DIVISION FUNDS
Operations 511 3,411,061 4,953,152 3,592,338 - - - - (1,629,784) 9,68,970) 3,142,091
Capital Replacement 512 (1180,502) - - 1,280,010 - - - 1,629,784 349,774 1830,728)
Capital Expansion 513 811,146 51,255 51,255 862,401
TOTAL CSD FUNDS 3,041,705 5,004,407 3,592,338 1,280,010 132,059 3,173,764
ENCINITAS SANITARY DIVISION FUNDS
Operations 521 1,766,632 2,727,121 1,533,264 - - - - (1,427,152) 9,33,295) 1,533,337
Capital Replacement 522 4,137,530 - - 1,344,622 - - - 1,427,152 82,530 4,220,060
Capital Expansion 523 2319846 72360 - - - - - - 72360 2392206
TOTAL ESD FUNDS 8,224,008 2,799,48
OTHER PROPRIETARY FUNDS
Section 8 Housing Armin 551 40,330 220,200 273,022 -IL - - 3,539 43,869
Section 8 Housing HAP 552 7,017 965,266 987,300 - - - 9,2,034) (15,017)
Pacific Pines Affordable Housing 561 1,551,091 224,342 228,916 - - - 9,087 1,560,178
Recreation Programs' 571 - - - -Jr Lifeguard Program' 572
TOTAL OTHER PROPRIETARY FUNDS 1598438 1409808 1489238 408 1589030
2016-10-19 Item 10D 37 of 53
ATTACHMENT 4
Schedule A: Revised Budget Summary
FY 2016-17
(Column 1) 2 4 5 6 9 10 11
Unassigned Approved Approved I nor tund Imeitund I nor tund Imeitund Current Unassigned
Fund Revenue Operating Capital Transfers Transfers Transfers Transfers Year Projected
Balance Projections Expenditures Expenditures In Out Debt Service Capital Summery Fund Balance
Fund Name Fund 71l2O16 ,3 4 5S 8 .2+9
INTERNAL SERVICE FUNDS
Self Insurance Fund 601 2,785,763 1,157,187 2,165,193 - 988,006 - - - Q0,000) 2,765,763
Wastewater Suppod 611 - 1,046,827 933,827 - - (113,000) - - - -
Fleet Maintenance 621 - 597,169 597,169 - - - - - -Vehicle Replacement 622 880,072 10,000 140,000 - 113,000 - - - (17,000) 863,072
Mach Equipment Replacement 623 1,284,106 10,000 375,000 - 125,000 - - - Q40,000) 1,044,106
Fire Apparatus Replacement 624 1,457,802 450,356 378,000 2,356 1,385,446
TOTAL INTERNAL SERVICE FUNDS 6407743 2821183 4661545 1604006 113000 49356 6058387
TOTAL ALL FUNDS 1 66,373,778 1 91,783,837 1 79,127,266 1 26,028,706 1 4,016,099 4,016,099 3,372,135 53,016,052
* Funds 571 and 572 were merged Into the General Fund(101)beginning In FV 2015-16,
2016-10-19 Item 10D 38 of 53
ATTACHMENTS
FY 2015-16 YTD Capital Improvement Project Status Report(End Of Year)
IFProject
Proect Title
WP/CIP Responsible
No. Department
to Date
Budget as of
0613D/2616
Project to Date
Expenditures as of
6613672616
Transfers
or Returns
Remaining
Balanceasof
6613D72616
Anticipated
Completion Date
'.(Morth-Year);
Status
DRAINAGE PROJECTS
1
IStGrm Drain Repair
CD05E
I PW/ENG
2.271.001
1.923.874
(110.000)
237.127
Ongoing
On-going Master Project. Transfer$110.000 to CX16E.
2
El Camino Real Channel Storm
Drain Repairs/Improvements
CD06D
PW/ENG
2.070,748
1,718.466
(53,425)
298.857
Sep-16
The construction is completed. The 90 day monitoring period will be completed by
the end of September. Project also requires a 5 year monitoring period.
3
(229)Manchester Ave@
MiraCosta Drainage
Improvements
CD07C
PW/ENG
56.902
0
0
56.902
N/A
Belmont Contribution.
4
5 Y Habitat-Biological&
Monitoring
CD17B
PW/ENG
0
0
53.425
53.425
Oct-21
The maintenance and monitoring of the El Camino Real Channel Storm Drain is
scheduled to begin in October 2016 and it is for 5 years. Transfer from CD06D.
Category Total 4,398,651 3,642,346 110,000 646,311
WASTEWATER PROJECTS CARDIFF
SANITARY DIVISION'.
5
CSD Collection System Rehab
CC04E
CSD
3.080.469
377.882
0
2.702.587
Ongoing
Dudek awarded design contract June 2016.Project currently in design.
6
Olivenhain Trunk Improvements
CC04J
CSD
6.123.702
1.096.525
0
5.027.177
Dec-18
EIR finished up going through regulatory agency review and public review.
Consuftant currently incorporating comments into EIR.Plans are 30%complete.
Working with several residents to obtain sewer access easements from them.Project
out to bid in April 2017.
7
Lone Jack&Somerset Main
Replacement
CC07B
CSD
1.793.280
9.500
0
1,783,780
Dec-18
Lone Jack Sewer Replacement part of Olivenhain Trunk Sewer Project which goes
out to bid April 2017. Desi n on Somerset to start in 2017.
8
Coast Blvd Pump Station
Upgrades
CC14B
CSD
1.000.000
343.728
0
656,272
Apr-17
Construction to start after Labor Day. Construction anticipated to be completed by
April 2017.
9
SEJPA Plant Improvements
CC16A
CSD
719.459
504.761
0
214.698
Ongoing
Annual contribution to SEJPA capital improvement program.
16
Sewer Master Plan U ate
CC16B
CSD
60.000
0
0
60.000
Jun-18
Reserve fundin for next Sewer Master Plan Update-anticipate FY 2018.
Category Total 12,776,916 2,332,396 0 10,444,514
WASTEWATER PROJECTS ENCINITAS
SANITARY DIVISION
11
Batiquitos 2004 Pump Station
Improvements
CE04A
ESD
2.559.020
2.561.177
0
(2.157)
Ongoing
Annual contribution to LW D capital improvements at Batiquitos pump station.
12
Collection System Rehabilitation
CE04H
ESD
1.587.685
395.884
0
1,191,801
Ongoing
Dudek awarded design contract June 2016.Project currently in design.
13
Master Plan Implementation
CE16A
ESD
60.000
0
0
60.000
Jun-18
Reserve funding for next Sewer Master Plan Update-anticipate FY 2018.
14
Encina Plant Im rovement
CE16B
ESD
1.037.971
400.913
0
637.058
On om
Annual contribution to EWA capital improvement prGgram.
Category Total 5,244,676 3,357,973 0 1,886,703
PUBLIC FACILITIES PROJECTS
15
Civic Center Improvements
CF15A
PW/FACILITIES
1.836.675
1.680.744
0
155.931
Jul-16
Civic Center Sewer Rehabilitation construction completed July 2016.
16
Library Community Room
Remodel
CF16C
CM/ARTS
50.000
667
0
49.333 Jun-16
Double set of blinds being replaced and a motorized system to be installed. In the
formal bid mcess currently.
Category Total 1,886,675 1,681,411 0 205,264
2016-10-19 Item 10D 39 of 53
ATTACHMENT
FY 2015-16 YTD Capital Improvement Project Status Report(End Of Year)
Project to Date Project to Date Remaining
Anticipated
WP/CIP Responsible
Budget as of Expenaituresasof Transfers Baianceasof
GomptaGon Date
Proect Title
No. Department
66736/2616 6613672616 or Returns 667 367 2 61 6
'.(Momth-Year); Status
PARKS&BEACHES PROJECTS
17
Recreation Trails Development
CP11F
PARKS&REC
552.636
542.883 0 9.753
TED
Upon completion of the Active Transportation Plan and Parks Master Plan,potential
Fund
trail development projects will be identified.According to the Trails Master Plan,there
are 80 miles of trails and 40.5 miles are currently developed.In addition,the
recreational trails master plan is being considered as part of the parks master plan.
18
Park Improvement Projects
CP04G
PARKS&REC
1.505.342
1270.713 0 234.629
Ongoing
The Parks and Recreation Department identifies improvement projects for park and
recreational facilities on an annual basis,funded by revenue from cell tower lease
agreements. Projects may include,but are not limited to,the replacement of various
park/beach/trail amenities and rehabilitation of existing facilities/amenities.
19
Habitat/Open Space Acquisition
CP05A
PLANNING&
395.000
6.932 0 388.069
Ongoing
This project involves the acquisition and preservation of habitat/open space parcels
BUILDING
from willing sellers in support of the approved SANDAG Multiple Habitat Conservation
Program(MHCP).Storm Water/Watershed Management Program and habitat
preservation and open space goals. The City will utilize local funds to leverage
federal and state grants and/or any other opportunities that may arise. (*TEA Grant
is no longer available to City$134242-Augmentation form was forwarded to
Finance on 3/25/15) The City seeks to establish a balance between new
development and the maintenance and preservation of these valuable
environmentally sensitive habitat and open space resources. Planning requests to
move project to Parks&Recreation Dept.to monitor,budget,etc.
26
Encinitas Community Park
CP13A
PARKS&REC
19.540.388
18.400.815 0 1,139,573
Complete
Encinitas Community Park is finished;however,there are pending claims that need
Construction Phase
to be resolved priGr to ciGsinq the prG'ect.
21
Standard Pacific Park Site
CP14A
PARKS&REC
212.060
0 0 212.060
TED
Funding for the design has been approved as part of the FY 2016-17 budget. This
Design
additional funding fully funds the design and development of this project. It is
anticipated the 3.14 acre park will include facilities and equipment found at
neighborhood parks.The type of facilities to be included at the site will be determined
during the planning and design process,including community workshops.
22
Beacon's Beach Access
CP14B
PW/ENG
100.000
71.834 0 28.166
TED
An Updated Geotechnical Feasibility Study for Beacon's Beach Access was
completed on November 21,2014. The Final Report was sent to the California
Coastal Commission(CCC)staff to review. Preliminarily.CCC staff has concerns
and will not support the preferred method of stabilization. The City.CCC staff and
CA State Parks are working to identify a method of stabilization amenable to the CCC
and CA State Parks in FY 15/16. On August 8.2016,staff received a draft uprush
study from Moffat Nichol. The wave uprush study is required to support the
acquisition of a coastal development permit. It is anticipated that the study will take 2
months to complete from the notice to proceed. Anticipate presenting the uprush
study to Coastal Commission staff in September for comment.
23
MLB Marine Safety
CP14C
ENG/MARINE
3.100.000
207.454
0
2.892.546
May-17
Request for Bids advertised August 5.2016 and bids are due September 8.2016.
Headquarters Rebuild
SAFETY
Construction is anticipated to begin in October 2016.
24
ADA Parking Lot Upgrades
CP15B
PARKS&REC
40.000
0
0
40.000
TED
On September 11.2013,the City adopted Resolution 2013-41,the Transition and
Self Evaluation Plans Under the Americans with Disabilities Act(ADA)and Section
504 of the Rehabilitation Act of 1973,and directed staff to complete the funded CIP
projects as previously approved by the City Council at the June 12.2013 meeting.
Item 820 of the Transition Plan identifies several City parking lots in need of
2016-10-19 Item 10D 40 of 53
ATTACHMENT
FY 2015-16 YTD Capital Improvement Project Status Report(End Of Year)
Project to Date Project to Date Remaining
Anticipated
WP/CIP Responsible
Budget as of Expenaituresasof Transfers Baianceasof
ComptaGon Date
Proect Title
No. Department
66736/2616 6613672616 or Returns 667 367 2 61 6
'.(Morth-Year); Status
PARKS&BEACHES PROJECTS
Continued
25
Dune Restoration
CP16A
PW/ENG
150.000
121.184
0
28.816
FY 2018
The conceptuaVfeasibility study is complete.The MND is final. Working on permit
approvals. Submitted the Major Use Permit application to Planning Department on
Sept 16th.2016. On October 12.2016 going to Council to seek approval for the
engineering and design grant from SCC as well as an increase for the site specific
modeling and additional permitting. The total budget will be$494.500. Negotiating a
revetment memo with Coastal Commission.
26
Leo Mullen Artificial Turf and
CP16B
PW/ENG
1.177.600
80.896
35.000
1,131,704
Summer 2016
This project involves removal of the existing turf and installation of synthetic turf and
Lighting
conduit on the soccer field. The project will be substantially completed by
September 6.2016.
Category Total 26,773,626 26,762,769 35,666 6,165,317
'.STREETS&ROADS PROJECTS
27
Safe Rte.2 Schools Program
CS01 E
PW/ENG
1.731.932
1.189.129
(170.000)
372.803
Ongoing
Master Program-ongoing.
(City)
28
ITraffic Safety and Calming
CS02F
I PW/ENG
176.165
155.921
0
20.244
Ongoing
Master Program-ongoing.
29
Traffic Signal Modifications
CS02G
PW/ENG
573.788
536.120
0
37.668
Ongoing
Master Program-ongoing.
36
1-5 lnterchg @ Encinitas Blvd
CSO4B
PW/ENG
1.655.000
1.541,868
0
113,132
Complete
Caltrans has approved the Project Study Report. Project will be closed after final
invoice is submitted.
31
No.Coast Hwy 101 Streetscape
CSO4D
PW/ENG
3.158.546
1.964.912
0
1,193,634
Fall 2019
In design review and environmental documentation underway. Council approved
phasing and design modifications,and funding for final design in June 2016.
Anticipate releasing the draft EIR for public review in October 2016.
32
Santa Fe Dr Improvements
CS07B
PW/ENG
2.957.305
1.725.134
0
1.232.171
Spring 2017
In construction.
33
Devonshire Dr Traffic Calming
CS10G
PW/ENG
125.000
25.059
0
99.941
Ongoing
Master Project.
34
La Costa Avenue Improvements
CS11 C
PW/ENG
1.475.000
71,114
0
1,403,886
TED
Traffic study is being revised to reflect potential La Costa Avenue at Highway 101
modifications. Project scopewill be determined with on-going meetings with the City
of Carlsbad.
35
Enc Comm.Park
CS12E
PW/ENG
38.000
0
0
38.000
TED
City's financial contribution for traffic impacts.
Mitigation/Santa Fe @ Scripps
36
ECP Offsite Improvements
CS13C
PW/ENG
750.000
563.839
0
186.161
TED
Master Project for future traffic mitigation costs.
37
Encinitas Blvd SR2S
CS13E
PW/ENG
663.908
622.721
0
41.187
Complete
Construction is complete. Awaiting final invoice.
Improvements
38
Cottonwood Creek Watershed
CS14D
PW/ENG
242.460
242.460
0
0
Complete
Study was presented to Council in May 2015.The final invoice was submitted to the
LID Retrofit Plan
State Water Resources Control Board in July 2015. Project completion form
submitted on 10-21-2015.
39
Upgrade Traffic Signals-El
CS14E
PW/ENG
411.100
59.920
0
351.180
Dec-16
Council authorized the contract award in January 2016. Project is scheduled to be
Camino Real.Etc.
completed by December 2016.
46
Upgrade Traffic Signals-
CS14F
PW/ENG
551.700
67.960
0
483.740
Jan-17
Council authorized the contract award in January 2016. Project is scheduled to be
Leucadia Blvd,Etc.
completed by December 2016.
41
Urania Ave Neighborhood Traffic
CS14G
PW/ENG
128.000
22.819
0
105.181
TED
Design underway.
Calming
42
South Coast Hwyl 01 Sidewalk
CS15C
PW/ENG
100.000
12.915
0
87.085
Summer 2017
Alternative designs presented to council in June 2016.Final design to be completed
Improvements
by December 2016.
43
Saxony Rd Traffic
CS15E
PW/ENG
175.000
88.964
0
86.036
Aug-16
Construction will be complete in August 2016
Safe /Calmin
44
FY2015-16 Annual Street
CS16A
PW/ENG
3.000.000
2.593.469
351.409
757.940
Aug-16
Construction will be completed in August 2016.
Overla
45
ADA Curb Ramp Project
CS16C
PW/ENG
50.000
0
0
50.000
Ongoing
Master Project.
Transition Plan Com Iiance
2016-10-19 Item 10D 41 of 53
ATTACHMENT
FY 2015-16 YTD Capital Improvement Project Status Report(End Of Year)
IFProject
to Date Project to Date Remaining
Anticipated
WP/CIP Responsible
Budget as of Expenditures as of Transfers Balance as of
Completion Date
Proect Title
No. Department
06730/2616 6613672616 or Returns 667 307 2 61 6
'.(Morth-Year); Status
STREETS&ROADS PROJECTS
Continued '.'.
46
Paul Ecke Central Improvements
CS16D
PW/ENG
150.000
27.250
0
122.750
Aug-16
Speed Feedback Signs and Rectangular Rapid Flashing Beacons were installed.
The sidewalk will be cum fete in August 2016
47
Montgomery Ave At-Grade
CS16E
PW/ENG
626.025
189.167
0
436.858
Summer 2019
Preliminary Design alternative are complete. Wayside Horn demonstration is
Pedestrian Rail CrGssinq
tentatively scheduled for late September 2016.
48
El Portal Ped/Bike Underpass
CS16F
PW/ENG
5.395.000
0
0
5.395.000
Fall 2018
Design RFP advertised July 14.2016. Proposals due Sept.8.2016. Anticipate
Pus act
awarding the design contract in October 2016.
49
Real Road West Sidewalks
CS16G
PW/ENG
01
3.830
170.000
166.170
Dec-16
RFP released August 24,2016.
Category Total 24,133,929 11,764,569 351,469 12,786,769
.STORM RELATED PROJECTS'-
56
Emergency Repair Project-
CX11 F
PW/ENG
872.746
782.376
0
90.370
Complete
Project will be complete in September 2016. Awaiting grant reimbursement.
Highway 101 South
51
Emergency Repair Project-
CX16E
PW/ENG
0
9.876
110.000
100.124
Jul-18
All repairs including temporary irrigation were completed by March 2016. The city
Ponto Storm Drain
received a coastal development permit from Carlsbad. The permit requires
a mximatel 2 ears of monitoring.
52
Emergency Repair Project-Hwy
CX16F
PW/ENG
35.000
0
0
35.000
Jul-21
This is the five year monitoring associated with Project CX11 F. It is anticipated that
101 Monitoring
CX11 F will be completed in Sept.2016 and the five year monitoring will be completed
in 2021.
Category Total
967,746
792,252
116,666
225,494
'
.FACILITY MAINTENANCE PROJECTS
403 Fund
53
Civic Center Improvements
CF16A
PW/ENG
1.035.000
44.502
0
990.498
Jun-17
Energy-efficient shades complete. Sewer Rehab completed in FY2015-16. In FY
2016-17,upcoming project to include the fire sprinker system replacement,the
environmental controls replacement,exterior painting and energy efficiency
improvements.
54
Fire Stations Improvements
CF16B
PW/ENG
123.000
51.502
0
71,498
Ongoing
Garage door replacement(stations 1 and 4)and window replacement(station 1)are
complete.In FY 2016-17,station 1 will be evaluated to determine the scope of repairs
and/or rehab and at station 4 wall and fIGGrinq rehabilitation.
55
PW Facility Improvements
CF16D
PW/ENG
224.000
54.431
0
169.569
TED
LED lighting retrofit and phase one of electric/roofing upgrades complete. Upcoming
in FY 2016-17 to include roof and carpet replacement.
56
ADA Facilities Compliance
CF16E
PW/ENG
20.000
0
0
20.000
Ongoing
Used for emergency ADA projects that are not in the City's current ADA Transition
Plan.Anticipate using some of the funds in FY 17 for a consultant study to verify
compliance with Transition plan and find any additional areas that need addressing.
57
Library Improvements
CF16F
PW/ENG
37.000
9.786
0
27,214
Dec-16
Security upgrades complete.Upcoming in FY 2016-17,inlcudes replacement of patio
furniture and community room carpet.
58
Senior/Community Center Paint
CF16G
PW/ENG
130.000
0
0
130.000
Fall 2016
Preparing bidding documents for notice.
and Carpet
Category Total 1,569,000 160,222 0 1,408,778
CONSULTANT SERVICES&STUDIES
(WORK PROJECTS)
59
ACOE Shoreline Protection
WB06A
PW/ENG
1.420.951
1.167.034
0
253.917
Nov-16 Remaining items include: Finalizing Chief's Report.Negotiating for Pre-Construction.
Study
Engineering and Design(PED.) OMB is still reviewing the Chief's Report. Once the
PED Agreement is approved this project will be closed and the PED will be included
in the Coastal Storm Damage Reduction Project(WB16C).
2016-10-19 Item 10D 42 of 53
ATTACHMENT
FY 2015-16 YTD Capital Improvement Project Status Report(End Of Year)
Project to Date
Project to Date
Remaining
Anticipated
WP/CIP Responsible
Budget as of
Expenaituresasof
Transfers
Baianceasof
GomptaGon Date
o Title
No. Department
6613D/2616
6613672616
or Returns
6613D72616
'.(Morth-Year); Status
66
SCOUP-Sand Compatibility
WB08C
PW/ENG
537.331
478.506
0
58.825
Ongoing Sand importing and winter berming to begin in September. Working with KSL to
Opportunistic Use Program
obtain 45.000 cy of sand from hotel development. Conducting Fall 2016 Sand
Transact Monitoring Program. At the direction of Congressman Issa and Mayor
Gaspar,developing a north county coastal collaborative to cooperatively dredge the
Oceanside harbor to the maximum extent every year. Meeting with USAGE and
2016-10-19 Item 10D 43 of 53
ATTACHMENT
FY 2015-16 YTD Capital Improvement Project Status Report(End Of Year)
Project to Date Project to Date Remaining
Anticipated
WP/CIP Responsible
Budget as of Expenditures as of Transfers Balance as of
Completion Date
Proect Title
No. Department
66736/2616 6613672616 or Returns 6613WW16
'.(Momth-Year); Status
CONSULTANT SERVICES&STUDIES
(WORK PROJECTS),
Continued
61
T Compliance Program
WB11A
PW/ENG
625.218
174.351
0
450.867
Ongoing The Carlsbad Watershed Water Quality Improvement Program(WQIP)draft is
complete and awaiting adoption by the Regional Water Quality Control Board.
Approval is anticipated by December 2016. Once the W QIP is approved by the
Board the strategies in the WQIP will be implemented.
62
Beach Habitat Study
WB16A
PW/ENG
150.000
0
0
150.000
Dec-16 This is a required survey by the Coastal Commission and the ACOE for the SCOUP
(W B08C)and the Coastal Storm Damage Reduction Project(W B16C). Duets
upcoming projects,the beach habitat study will begin in the Fall/Winter 2016.
Develcuping the RFP.
63
Enhancement of Native Habitats
WB16B
PW/ENG
206.393
58.842
0
147.551 Jul-21 This a 5 year SEP project with the San Elijo Lagoon Conservancy.Project Year 1
in San Elijo Lagoon Ecological
was completed as of September 30,2016..Approximately 10.5 acres of invasive
Reserve Project
vegetation removal and approximately 2 acres of revegetation of the San Elijo
La oon Ecolo ical Preserve was completed in Project Year 1.
64
Coastal Storm Damage
WB16C
PW/ENG
450.000
0
0
450.000
Ongoing Waiting for Congress to sign the Appropriations bill in November which will include
Reduction Project
Federal funds to initiate PED support.Assuming the Project receives FY2016-17
Work Plan funds then the Design Agreement would be prepared in March or April
2017. The USAGE will request funds from the Cities by September 2017. The
Project PED phase is anticipated to last two years. Requested an extension of the
Grant from DEW for an additional two years.
65
GIs Basemap Updates and
W C01 A
GIs
678.600
631.263
0
47.337
Ortho:ongoing An ortho(i.e.aerial photo)project with a regional consortium is to be completed
Enhancements
Easements:TED approximately every 2-3 years. The next project being planned has a tentative flight
date of late February/early March 2017. In addition to orthophotos.Encinitas,along
with other regional partners,can acquire oblique imagery(bird's eye view)which has
many important and relevant uses for Fire.Cade,and Planning. The regional agency
leading the effort(SANGIS)will be asking for commitments from partner agencies by
October 2016.
There were approximately 689 documents with easements to be mapped when this
project resumed(e.g.new resource was assigned)in late February 2016. Since
then.41 complex and detailed documents have been reviewed and all easements
found thereon have been captured,documented,and quality controlled. If current
resource levels are sustained(one part time resource)and the project continues to
be funded,estimated completion remains several years out.
66
Open Space Mgmt.Plan
W C08K
PLANNING&
74.499
64.424
0
10.075
Ongoing
As a component of the Multiple Habitat Conservation Program(MHCP)Subarea Plan
BUILDING
and to ultimately receive authorization from the Wildlife Agencies to implement
Encinitas'habitat management plan,the City began preparation of an Open Space
Management Plan(OSMP)in 2008.The OSMPwill help complete the Encinitas
Subarea Plan and permitting process by identifying specifically which lands will be
monitored and managed,how they will be managed,and the related costs. No future
funding is requested. Of the$10.075 remaining.$576.40 is general fund money.
The other$9.499.30 is the remaining balance of a NCCP Planning grant from U.S.
Fish and Wildlife Service. Pending the outcome of the Encinitas Stewardship
Program(aka:Early MHCP Implementation program-W C11A).the next step is to
report to Council to provide more information on the OSM P.
67
Citywide Flood and Channel
WC09D
PW/ENV
225.000
177.174
0
47.827
FY 2018
City pursuing a citywide programmatic permit for ongoing maintenance activities of
Maintenance Permitting
stormwater and flood control systems. Phase 1 -Identification and validation of city-
Program
owned facilities has been completed. Coordination with Resource Agencies is
tanned for Phase 2.
68
Technology Replacement
W C10A
IT/G IS
1.544.099
1.332.265
0
211.834
Ongoing
This project includes replacement of end-of-life network,server and storage
Project
equipment;audio visual upgrades to conference rooms,data backup/recovery.
Laserfiche upgrade,website redesign and bid management implementation.
2016-10-19 Item 10D 44 of 53
ATTACHMENT
FY 2015-16 YTD Capital Improvement Project Status Report(End Of Year)
Project to Date Project to Date Remaining
Anticipated
WP/CIP Responsible
Budget as of Expenditures as of Transfers Balance as of
Completion Date
Proect Title
No. Department
66736/2616 6613672616 or Returns 6613WW16
'.(Momth-Year); Status
CONSULTANT SERVICES&STUDIES
(WORK PROJECTS),
Continued
69
Fees and Other Studies
W C10B
FINANCE
199.060
140.045
0
59.015
Ongoing
Cost Allocation.Development Fees Study and Mitigation Fees Study complete.
PrGceedin,q with STVR Enforcement Project.
76
Citywide Landscape&Lighting
WC10C
PW/ENG
200.000
56.124
0
143.876
On-Hold
Consutant prepared draft report of Preliminary Analysis of Assessments. Project on
District Prop 218 Ballot
hold-determination on which streets are city's responsibility for tree maintenance&
otential streetlight conversions.
71
Encinitas Habitat Stewardship
W C11 A
PLANNING&
217.941
110.207
0
107.734
Ongoing
Staff retained a biological firm(Dudek)to complete an initial assessment report to
Program(Early Mufti-Habitat
BUILDING
help prioritize properties/projects for cleanup of City owned habitat property.The
Consery Plan Implementation)
initial assessment report was presented to Council in September 2015. Council
directed further public outreach as well as Environmental Commission(EC)review.
EC reviewed report on 1/14/16 and established a subcommittee to further their
review. The EC Subcommittee is completing their review of the report,and will
present their recommendations to the EC for final consideration and recommendation
to Council. This project to stay open with remaining funds. Beginning in FY15/16.
funds for the Stewardship Program are recurring and included in the Planning&
Building operating budget($62.600). On-going clean-up work efforts will be
transitioned to the Parks&Rec division as part of their regular operations.
72
Governmental/Educational
WC12C
IT
1.483.368
319.422
(23.800)
1,140,146
Ongoing
This project includes audio-visual upgrades to public meeting rooms at City
Access Project-Equipment
Hall/Community Center.Government channel programming/Video library and build-
Update
out of the City I-Net infrastructure.
73
Safe Funding
WC13B
PW/ENG
222.446
105.667
0
116.779
Dec-16
The furnishings and equipment for the Traffic Operations Center were installed in Fall
2015. The communications equipment will be ordered and installed by December
2016.
74
Cityworks Server
W C14A
GIs
108.000
74.778
0
33,222
Jun-17
Facilities in Cityworks and CCTV(i.e.sewer pipe video)integration with Cityworks for
Wastewater have funding allocated,and have been placed on the IT/GIS work plan
for FY16/FY17. Facilities in Cityworks is currently well underway and the CCTV
integration project will begin in September 2016. Completion of both projects is
expected by the end of fiscal year 2016-17 or sooner.
75
Housing Element Update
WC14B
PLANNING&
1.159.436
975.139
0
184,297
Nov-16
To make adequate provisionsfor the housing needs of all income levels,a
BUILDING
jurisdiction must identify adequate sites with the appropriate zoning in place. Where
the element does not demonstrate appropriately zoned sites sufficient to
accommodate the regional housing need(RHNA)by income level,a program must
be included to identify sites that can be developed within the planning period. The
project will rely on some of the efforts already completed as part of the
Comprehensive General Plan Update as well as recent Council direction related to
the dispersal of housing and pursuit of the Housing Element Update. Council
approved final phases of public engagement in Feb.2016. In March.Council
awarded contract to Carrell for ballot prep including strategy and polling,and
Nossaman for special legal counsel regarding ballot procedures. In June 2016
Council unanimously approved the Housing Element and agreed to place it on the
Nov.8.2016 ballot. Next step is ballot prep.
76
Rail Corridor Vision
W C15A
PLANNING&
227.500
1.470
0
226.030
May-17
MOU approved by City Council on April 8.2015. Catrans Grant awarded($175K)in
BUILDING
March 2015. Caltrans has approved scope of work. Parsons Brinckerhoff was
selected as the consultant. Project related work was incorporated into a consolidated
study approach called the"Coastal Mobility and Livability Study". A public
participation plan was endorsed by Council. A Working Group was created and the
first kick-off meeting was held. A W ayside Horn Test will be held in September 2016.
77
Active Transportation Plan
W C15B
PLANNING&
75.000
0
0
75.000
Spring 2017
Contract has been awarded to KTU+A. Project related work was incorporated into a
BUILDING
consolidated study approach called the"Coastal Mobility and Livability Study". A
public participation plan was endorsed by Council. A Working Group was created
and the first kick-off meeting was held.
2016-10-19 Item 10D 45 of 53
ATTACHMENT
FY 2015-16 YTD Capital Improvement Project Status Report(End Of Year)
Project to Date Project to Date Remaining
Anticipated
WP/CIP Responsible
Budget as of Expenaituresasof Transfers Balanceasof
GomptaGon Date
Proect Title
No. Department
66736/2616 6613672616 or Returns 6613WW16
'.(Momth-Year); Status
CONSULTANT SERVICES&STUDIES
(WORK PROJECTS),
Continued
78
Comprehensive Parking Study
WC15C
PLANNING&
50.000
0
0
50.000
Dec-16
An additional appropriation of$25.000 was approved by Council on 7/13/16 to
BUILDING
authorize the full parking study with adopted resolution. Chen Ryan has been
selected. Project related work was incorporated into a consolidated study approach
called the"Coastal Mobility and Livability Study".Summer counts were recently
completed August 2016. A public participation plan was endorsed by Council. A
Working Group was created and the first kick-off meeting was held. Surveys should
be conducted starting October 2016,and then will be followed up by public workshops
scheduled for November and December 2016.
79
Urban Agriculture Ordinance
WC15D
PLANNING&
50.000
796
0
49,204
Aug-16
Direction and funding was given in May 2014 for staff to develop an Urban
BUILDING
Agriculture Ordinance that removes unnecessary regulations,without jeopardizing
overall quality of life.Direction was also given to develop standards for AG Tourism.
community gardens,farmers markets,goats,roosters/hens.and reduced setbacks
for bees. Project went to Council on 8/20/15 and the Planning Commission made a
recommendation that the Council approve the Ordinance with suggested edits on
3/31/16.Council approved the Ordinance on May 11.2016 and it was adopted on
May 25,2016. Coastal Commission approved the Ordinance on 8/11/2016. Funding
should remain until mid-year FY 2016-17 to ensure no additional project related costs
are incurred.
86
Update Inclusionary Ordinance
W C15E
PLANNING&
50.000
8,290
0
41.711
Fall 2017
Direction and funding was given in May 2014 for staff to update the City's
BUILDING
Inclusionary Housing Ordinance to better address the need for affordable units
reserved in new development projects. Staff presented a draft ordinance to Council
in September 2015 at which time staff was directed to hold a workshop to further vet
the Inclusionary and Affordable Housing issue. The$50.000 was originally allocated
to cover consultant costs,which will largely include outside legal counsel. Actual
costs may vary depending upon the ultimate scale and scope of the ordinance. The
update of the Inclusionary Ordinance is included as part of the Housing Element
Update. Discussions with Council.Planning Commission,and stakeholders on
affordable housing programs will occur at a future date.
81
Arts Master Plan
W C15G
CM/ARTS
80.000
0
0
80.000
Mar-17
CFO issued in July to select a consultant for this project. Council increased the
ro'ect budget to$80.000 in June 2015.
82
Alternative Fuel Study for City
WC15H
PW
41.925
39.928
0
1.997
Oct-16
Complete a comprehensive fleet study to ascertain the feasibility of converting the
Fleet
City's fleet to alternative fuels.Issue RFP and receive report.Council appropriated
$10k for the project,actual project cost est.$40k.Council approved additional
funding.Final Report-May 2016.Going to Council in October 2016.
83
Enterprise Workflow
WC16A
IT/GIS
130.411
223.413
252.605
159.603
Jun-17
EnerGov Phase 2—This phase will build upon the customer service improvements
Management(EnerGGv)
and underlying core technology implemented in EnerGov Phase 1.Phase 2will
expand EnerGov functionality.(to include permitting.inspections,and mobile)for the
following departments:Planning.Building,Cade Enforcement.Fire Prevention,and
Public Works Engineering.Additionally.Phase 2 will include new customer facing self-
service features,such as electronic plan submittal,online inspection scheduling,and
real time project status.Current project focus includes SeeClickFix.(report a problem
with smart phone),review and modification of Regulatory Permits(formerly known as
City Clerk Permits),configuration of Preplan Plan Case and a software upgrade from
2016.1 to 2016.2.
2016-10-19 Item 10D 46 of 53
ATTACHMENT
FY 2015-16 YTD Capital Improvement Project Status Report(End Of Year)
Project to Date Project to Date Remaining
Anticipated
WP/CIP Responsible
Budget as of Expenaituresasof Transfers Balanceasof
GomptaGon Date
Proect Title
No. Department
66736/2616 6613672616 or Returns 6613WW16
'.(Momth-Year); Status
CONSULTANT SERVICES&STUDIES
(WORK PROJECTS),
Continued
84
Mobile Workforce
WC16C
IT/GIS
35.000
27.508
0
7.492
Ongoing
This project consolidates mobile hardware(primarily iPads)and related peripherals
(i.e.cases,cords,printers,etc.)for all City departments. This will allow relevant staff
to access mobile applications applicable to their duties and related to one or more of
the City's business systems which include but are not limited to:enterprise workflow
management(EnerGov).work order/inspection management,and data
collection/updates on City-owned or maintained assets and infrastructure. As of this
report,several divisions in Public W arks use iPads in the field to review/update CIS
data,and/or create and complete Cityworks work orders/inspections. In addition.Fire
Prevention is now managing all aspects of their annual fire clearance inspections in
the EnerGov system,including conducting inspections using iG Inspect on the iPads.
The use of the iPad in the field provides fire prevention staff access to a wealth of
information on businesses and property details stored in the EnerGov back office
system. Additional field solution deployments/upgrades are planned for several other
divisions.
85
Circulation Element of GP
WC16D
PLANNING&
0
0
250.000
250.000
43252
Funding transferred here from Roadway Master Plan project(WC16B). The Coastal
BUILDING
Mobility and Livability Study will inform the preparation of the Circulation Element
Update of the General Plan. Next step developing an RFP.which will begin in 2017.
86
Facade Improvement Program
WC97F
CM
200.000
165.275
0
34.725
Ongoing
The remaining balance has not changed since June 30,2016. A number of strip mall
projects in the queue will soon deplete all available funding. In 2014,this fund was
replenished by the budgetary savings from FY 13/14. Staff recommends that
budgetary savings from FY 15/16 be used to again fund the Facade Grant Program.
87
Cottonwood Creek Runoff Plan
WD02A
PW/ENG
41.575
40.144
0
1.431
TED
Grant(settlement)funded project awarded by the RWQCB toaddress water quality
issues associated with Cottonwood Creek. Remaining funding could be used for
education and outreach related to PrGp 84 pus acts.
88
South Leucadia/Vulcan Ave
W D16A
PW/ENG
75.000
20.790
0
54,210
TED
Preliminary Low Impact Development(LID)study completed in September 2015.
Storm Drain Project
Proposals for project design were received on Sept 15.2016. Design work to be
completed by end of 2017. Construction will be dependent on estimated costs and
available funding.
89
La Costa Basin Permitting
W D16B
PW/ENG
50.000
0
0
50.000
Jul-16
As part of the FY 2016-17 budget revise,this project was combined with the Citywide
Flood and channel Maintenance Permitting Program project(W C09D). Project will be
closed Jul 1.2016.
96
Green Building Incentive
W F10A
PLANNING&
44.000
16,200
0
27.800
Ongoing
The Green Building Incentive Program encourages"green"construction techniques
Program
BUILDING
by providing funds to assist applicants that build"green." Projects that propose and
achieve certification through the Build It Green Green Point Rated program for
residential projects or the US Green Building Council's LEED program for commercial
projects would be provided up to$2.000 per application to assist with costs of
providing"green"building measures utilized to achieve certification.The Council
adopted an Environmental Policy on October 8.2008 that included a requirement to
ensure green building practices in all public and private development and funded the
project beginning FY2010. This project will be incorporated into the operating budget
during the two-year cycle for FY15/16&FY16/17($20.000),but the funds remaining
here should stay in place to cover projects that are already in process.
9
ultant Services
W F15A
PW/ENG
100.000
61.096
0
38.904
Fall 2016
The PDR went to Council in Sept.2015. Contract with Keyser Marston entered into
in 2015. The Council sub-committee,staff.KMA.and the Alliance met in January
2016. Right of Entry Agreement executed in July 2016(expires July 2017). Alliance
to provide a final proposal for KMA's review.
2016-10-19 Item 10D 47 of 53
ATTACHMENTS
FY 2015-16 YTD Capital Improvement Project Status Report(End Of Year)
IFProject
Proect Title
WP/CIP Responsible
No. Department
to Date Project to Date Remaining
Budget as of Expenaituresasof Transfers Balanceasof
6613D/2616 6613672616 or Returns 6613D72616
Anticipated
GomptaGon Date
'.(Momth-Year); Status
CONSULTANT SERVICES&STUDIES
(WORK PROJECTS),
Continued
92
Parks Master Plan
W P151
PARKS&REC
100.000
47.879
0
52.121
Nov-16
Develop a Parks Master Plan to anticipate the needs and desires of a growing and
changing demographic population. A primary purpose of the plan is to create a
roadmap for upgrades,expansions,and potential additions to the City's park system
to meet both current and future community needs for parks,open space,and trails
that contribute to the public's health and well-being. The plan will address the
existing parks and policies in addition to recommendations that will improve access to
parks,improve park facilities,and identity funding sources to implement the plan.
The plan is on target and 75%complete. The draft PMP will be presented to the P&R
Commission on September 27.2016 and presented to Council on October 26,2016.
Category Total 16,852,753 6,518,629 478,865 4,813,536
Capital and Work Project Total'.
88,543,366
56,891.961
865,214
38,516,679
FUNDING
sqIIIIIIIIMrOTALS
General Fund 101
37.510.900
27.642.579
263.805
10.132.126
HUTA(Gas Tax)Fund(201)
295.198
258.348
72.544
109.394
State Capital Grant Fund(203)
8.770.914
3.047.761
5.723.153
TransNet Pro ram Funds 211
7.007.224
6.048.819
278.865
1.237.270
Coastal Zone Management Fund(212)
1,334230
921.568
412.662
Governmental/Education Access Fund(213)
1,535,658
367.060
1.168.598
Household Hazardous Waste Fund 214
500.000
387.681
112.319
CDBG Fund(222)
196.000
29.872
166.128
Federal Capital Grant Fund(223)
2.630.062
1,592,354
1.037.708
Restricted Donations Fund 229
96.366
24.733
71.633
Park Development Fees Fund(231)
507.500
450.000
57.500
Park Acquisition Fund(232)
454.560
6.932
447.629
Traffic Mitigation Fee 233
4.565.032
2.364.581
250.000
2.450.451
Regional Arterial Congestion(RTCIP)(234)
376.000
376.000
Open Space Impact Fees(235)
95.000
95.000
Recreational Trails Fund 236
20.315
10.980
9.335
Flood Control Fees(239)
863.600
584.702
278.898
In Lieu Underground Fees(252)
1,508,662
878.556
630.106
ELLD Fund 295
200.000
56.124
143.876
Zone
H Fund(297)
40.000
40.000
Facility Maintenance Fund(403)in 401
445.559
368.663
76.896
Facility Maintenance Fund 403
1,569,000
160.222
1.408.778
Cardiff Sanitary District(CSD)(512)
12.776.910
1 2.332.396
10.444.514
Encina Sanitary District(ESD((522)
5.244.676
I 3352973
1.886.703
Total CIP and Work Projects by Funding Source
88.543.366
I 50.891.901
1 865214
1 38.516.679
2016-10-19 Item 10D 48 of 53
Capital Improvement Projects Status Report-CLOSED PROJECTS-Fiscal Year 2015/16(End of Year) ATTACHMENT 5
Project Category WP/ Responsible Total Funding Final Returned to Fund/ Remaining Remarks
Title CIP No. Department .Amount Cost Transferred to Project Balance
'DRAINAGE PROJECTS 0
None
Category Total 0 0 0 0
.'.WASTEWATER PROJECTS CSD/ESD
1
SEJPA Plant Improvements
1 CC15A
1 CSD
i 666,5991
451,902
(214,697)1
OAnnual
Transfer to CC16A
2
MLB Pum Station lm rovements
CE12D
ESD
34,5001
28,7801
(5,720)1
O
Project Closed
3
Encina Plant lmrovement
I CE15B
I ESD
1 1,033,7101
628815
404895
OAnnual
Transfer to CE16B
Cate or Total
I
1
1 1,734,8091
1,109,497
625,312
0
PUBLIC FACILIMES PROJECTS
4
IFire Station#2 Construction
1 CF04C
1 FIRE
1 6,856,1261
6,806,142
(49,984)1
0
Bud et returned to fund.
5
Facilities Master Plan
CF12B
I PW/FACILITIES
1 44,7971
37016
7781
0
Bud et returned to fund.
E__
ateq;rV Total
I
1
1 6,900,9231
6,843,158
57,765
0
3.PARKS
&BEACHES PROJECTS
6
IMoonlight Beach Construction Phase
I CP13B
I PARKS&REC
1 4,643,6271
4,642,356
(1,271)
OBudget
returned to fund.
7
Pacific View Land Acquisition(Bond Proceeds)
CP15A
FINANCE
10,060,000
10,028,873
(31,127)
0
Budget returned to fund.
8
Leo Mullen Lights
CP16C
PARKS&REC
135,000
0
(135,000)
0
$35,000 transferred to CP16B and$100,000 budget returned to
fund.
Category Total
1 14,838,627
14,671,230
167,398
0
STREETS&'.ROADS PROJECTS
9
Gardendale Traffic Calming&SR2S Project
GS12F
PW/ENG
463,080
423,951
39,129
0
Budget returned to fund.
10
Enc Let's Move Pedestrian Travel&SR2S Plan
GS13D
PW/ENG
210,450
210,446
(4)
0
Budget returned to fund.
11
FY2014-15 Annual Street Overlay
GS15A
PW/ENG
2,250,895
1,899,486
351,409
0
Annual Transfer to New Project Number CS16A
12
Quail Gardens Dr.Traffic Safety/Calming
GS15D
PW/ENG
55,000
35,945
(19,055)
0
Budget returned to fund.
13
Leucadia Blvd Roundabout @ Hygeia Ave
GS16B
PW/ENG
1,500,000
0
(1,500,000)
0
Budget returned to fund.
Category Total
4,479,425
2,569,828
1909597
0
STORM RELATED PROJECTS
14
Manchester Ave Permanent Restoration Repair
Project
CX11G
PW/ENG
160,101
117,583
(42,518)
0
Budget returned to fund.
15
Emergency Re pair Project-Highway 101
Lagoon Inlet
CX16A
PW/ENG
68,000
66,016
(1,984)
0
Budget returned to fund.
16
Emergency Re air Project-Moonli ht Beach
CX16B
PW/ENG
70,000
69,955
45
0
Budget returned to fund.
17
Emergency Repair Project-Beacon Beach
CX16C
PW/ENG
20,000
200
19800
0
Budget returned to fund.
18
Emergency Repair Project-Highway 101-
across from Las Olas
CX16D
PW/ENG
24,000
22,654
(1,346)
0
Budget returned to fund.
Category Total
342,101
276,408
65,693
0
2016-10-19 Item 10D 49 of 53
Capital Improvement Projects Status Report-CLOSED PROJECTS-Fiscal Year 2015/16(End of Year) ATTACHMENT 5
2016-10-19 Item 10D 50 of 53
Project Category
Title
WP/
CIP No.
Responsible
Department
Total Funding
.Amount
Final
Cost
Returned to Fund/ Remaining
Transferred to Project Balance
Remarks
CONSULTANT STUDIES AND WORK PROJECTS
19
(229)Community Grant Program-Mize)Donation
WC08G
CM/ARTS
507,165
506,008
(1,157)
O
Budget returned to fund.
20
H.T.E.System Replacement Project
WC09C
IT
1,266,211
1,037,406
(228,805)
O
Budget returned to fund.
21
Traffic Counts Circulation Element
WC09E
PW/ENG
21,000
17,780
3,220
0
Budget returned to fund.
22
Gray Water Sy stem Educational Materials
WC15F
PLANNING&
BUILDING
5,000
1,233
(3,768)
O
Budget returned to fund.
23
2014 Assistance to FF Grant
WF16A
Fire
55,014
55,014
0
O
Budget returned to fund.
24
Roadway Master Plan
WC16B
P&B/PW
250,000
0
250000
O
Budget returned to fund.
25
CSA-17 Benefit Fee
WFCOA
Fire
1,202,582
1,001,412
201,170
0
Budget returned to fund.
Category Total
3,306,972
2,618,853
(688,120) 0
Capital and Work Project Total
31,602,8571
28,088,974
3,513,885
0
General Fund(10TI
24,329,723
675,845
1,300,000
1,749,379
1 23,627,053
603,301
-
1,436,454
1 (702,672)
(72,544)
(1,300,000)
312,926
HUTA Gas Tax Fund 201
State Capital Grant Fund 203
TransNet Program Fund
Household Hazardous Waste Fund 214
200,000
200,000
Federal Ca ital Grant Fund 223
655,936
606,660
49,276
Restricted Donations Fund 229
507,165
506,008
1,157
Traffic Mitigation Fee 233
250,000
(250,000)
Regional Arterial Congestion RTCIP 234
200,000
200,000
Cardiff Sanitary District(CSD)(512
666,599
451,902
214,697
Encino Sanitary District(ESD((522
1,068,210
657 595
(410,615)
Total CIP and Work Projects by Funding Source
31 602 857
28 088 973
(3,513,886
2016-10-19 Item 10D 50 of 53
ATTACHMENT
RESOLUTION NO. 2016-93
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ENCINITAS
AMENDING THE FISCAL YEAR 2016-17 BUDGET
WHEREAS, on June 22, 2016 the City of Encinitas City Council adopted Resolution
No. 2016-64 appropriating the budget for Fiscal Year 2016-17; and
WHEREAS, changes in anticipated revenues and/or expenditures of the City of
Encinitas necessitates a revision of the appropriations for Fiscal Year 2016-17; and
WHEREAS, budgeted expenditures do not exceed anticipated revenue and available
fund balance; and
WHEREAS, the City Council has reviewed the proposed Fiscal Year 2016-17
budget amendments; and
NOW, THEREFORE, BE IT RESOLVED, DETERMINED AND ORDERED that
the City Council of the City of Encinitas does, hereby, adopt the amendments for Fiscal
Year 2016-17 as shown in Exhibit A to this resolution.
PASSED AND ADOPTED this 19`" day of October, 2016, by the following vote, to
wit:
AYES:
NAYS:
ABSENT:
ABSTAIN:
Kristin Gaspar, Mayor
City of Encinitas
ATTEST:
Kathy Hollywood, City Clerk
2016-10-19 Item 10D 51 of 53
Exhibit A to Resolution 2016-93
Revenue/ Expenditure/
Transfer In Transfer Out
Organization Object Project Increase Increase
Fund Name Code Code No. Description (Decrease) (Decrease)
1. General 10190901 428.6 Lump sum payment to $ 220,434
CalPERS to reduce the
unfunded pension
liability. Payment is
equal to 5%of the FY
2015-16 carryover in the
General Fund.
Total 1 $ $ 220,434
2016-10-19 Item 10D 52 of 53
City of Encinitas Attachment Pace I of
Summary of Budgetary Fund Balance
FY 2016-2017
FY2016-17 Council Action
Increase
Meeting Resolution (Decrease)to Available Fund
Description Date # Fund Balance Balance
Actual Beginning Fund Balance, 7/1/16 32,884,544
Less: Contingency Reserve (11,822,489)
Budget Stabilization Reserve (1,357,873)
Nonspendable Reserve (1,109,425)
Actual Available Beginning Fund Balance, 711116 18,594,757
Six Year Financial Plan Draw on Fund Balance for FY 2017/18 (80,828)
Net Available Beginning Fund Balance, 711116 18,513,929
FY 2016-17 Original Budgets Adopted 6122116 2016-64 (9,786,742) 8,727,187
FY 2016-17 Budget Adjustments by Council:
1. Increase funding for parking study(WC15C) 7/13/16 2016-72 (25,000) 8,702,187
2. Continuing appropriations for Unspent FY 15-16 $ 1,201,403 8/24/16 2016-82 (328,157) 8,374,030
3. Hwy 101 emergency repair-5 year biological monitoring (CX16F) 9/14/16 2016-79 (77,512) 8,296,518
4. Reduce General Fund share of Cardiff School District SRTS(CS17C) due to 9/14/16 2016-81 98,000
additional CDBG funds 8,394,518
5. Increase funding for Marine Safety Center at Moonlight Beach (CP14C) 9/28/16 2016-91 (628,104) 7,766,414
6. Increase funding for tree maintenance 9/28/16 2016-90 (54,000) 7,712,414
7. 5% of General fund carryover lump sum unfunded liability payment Pending 2016-93 (220,434) 7,491,980
Projected Available Fund Balance 613012017 (11,021,949) 71 491,980
Prepared by:Finance 2016-10-19 Item/,12G / Eud&9YiRl 53nnary-AllFunds\2016-2017