2020-12-09 Item 08H Report on the Financial Results for Fiscal Year 2019-20MEETING DATE:
PREPARED BY:
17:1:7_1AIJiI=101110
SUBJECT:
December 9, 2020
Tom Gallup, Assistant
Director of Finance
Contributions from All
Departments
Finance
AGENDA REPORT
City Council
DEPT. DIRECTOR: Teresa S. McBroome
CITY MANAGER: Pamela Antil
Report on the Financial Results for Fiscal Year 2019 -20.
RECOMMENDED ACTION:
Staff recommends that City Council takes the following actions:
1. Approve and adopt the actual ending fund balances for FY 2019 -20 as the beginning fund
balances for FY 2020 -21 (Attachment 1, Column 8).
2. Approve the revised Schedule A, "Revised Budget Summary FY 2020 -21," presented in
Attachment 4.
3. Receive the Capital Improvement Program End of Year Status Report (Attachment 5).
4. Adopt Resolution 2020 -100 authorizing a:
a. Fund balance transfer in the amount of $3,601,869 from the General Fund budget
carryover to the Capital Improvement Fund 401 and appropriations of $2,638,869 to
the North Coast Highway 101 Streetscape Project (CSO4D) and $963,000 to the El
Portal Pedestrian /Bike Underpass Project (CS16F).
STRATEGIC PLAN:
This item falls within the Financially Sound Decision - Making operating principle of the Strategic
Plan by achieving long -term fiscal sustainability.
FISCAL CONSIDERATIONS:
General Fund — The FY 2019 -20 ending fund balance in the General Fund totaled $27,206,008
(Attachment 1, General Fund, Column 2). The FY 2019 -20 total fund balance (which includes
non - spendable, committed and unassigned fund balances) was $2,783,677 more than the
actual FY 2018 -19 total fund balance of $24,422,331, and $6,757,513 more than the projected
FY 2019 -20 total fund balance (Attachment 1, General Fund, Column 10).
2020 -12 -09 Item #08H Page 1 of 56
After deducting $455,097 of fund balance that is non spendable, restricted, or assigned for other
purposes, the unassigned fund balance is $26,750,911. Per City Council policy, $14,237,349
from the unassigned fund balance is reserved for contingencies (20 percent of FY 2020 -21
adopted operating expenditures) and $1,560,690 is reserved for budget stabilization (two
percent of FY 2020 -21 projected revenues).
On June 22, 2019, as part of its final review of the FY 2019 -20 and FY 2020 -21 operating
budget, Council directed staff to establish an Opportunity Fund for housing, land and open
space acquisition. A City Council Goal Setting and Priority Planning workshop was held on May
27, 2020, to discuss and provide direction to staff on the City's Capital Improvement Program,
including prioritization, timelines, and project funding. During the workshop, staff was directed
to commit the balance of $410,000 in the Opportunity Fund to capital projects in FY 2020 -21.
This amount was transferred back to the General Fund following approval of the revised FY
2020 -21 budget on June 24, 2020.
The remaining unassigned fund balance of $10,542,801 was available for City Council
appropriation at the beginning of FY 2020 -21. Although it is considered in the unassigned fund
balance, $1,251,240 of the total is the result of unrealized investment gains recorded at fair
market value, which is recorded as revenue but not available as cash and therefore should not
be considered when appropriating funding.
On June 24, 2020, the City Council adopted Resolution No. 2020 -54 adopting the Fiscal Year
2020 -21 Operating Budget and Capital Improvement Program appropriations that included an
appropriation of $1,389,618 from the unassigned fund balance for capital projects.
During the Goal Setting and Priority Planning workshop, Council directed staff to bring back
consideration of committing $2,500,000 of the year -end carryover amount to the North Coast
Highway 101 Streetscape project. On October 21, 2020, Council awarded the construction
contract for Phase One of the project and committed an additional $138,869 to the project
budget from the year -end carryover, for a total of $2,638,869.
On August 12, 2020, staff reported that SANDAG agreed to accept a partial payment of
$2,200,000 in August 2020 for the El Portal Pedestrian /Bike Underpass project, with the
remaining amount (currently estimated at $963,000) to be transferred to SANDAG in July 2021.
This amount will need to be appropriated in the current fiscal year to allow time for the transfer
to occur in July and staff is requesting an appropriation of $963,000 from the year -end
carryover.
In prior years, Council directed staff to bring back consideration of using year end carryover
funds to make a payment towards the City's unfunded pension liability. The amount used in
prior years was five percent of the year end carryover. Beginning in FY 2016 -17, Council
directed staff to commit an additional payment of $500,000 rather than a percentage of year -end
carryover. Staff is not recommending an additional lump sum payment this fiscal year due to
continued economic uncertainty due to the COVID -19 pandemic and the possible need to
provide additional funding for priority capital improvement projects.
The current unassigned fund balance for FY 2020 -21 available for City Council appropriation for
future capital projects or one -time expenditures as identified by City Council is $3,484,033 and
includes Council actions through November 18, 2020.
2020 -12 -09 Item #08H Page 2 of 56
Table 1 provides a summary of reserve requirements and proposed adjustments to the FY
2019 -20 ending fund balance for the General Fund.
Table 1
General Fund - Fund Balance Reserve and Adjustment Summary
FY 2019 -20 End of Year Fund Balance
$ 27,206,008
Non Spendable and Restricted Fund Balance
(455,097)
Subtotal
26,750,911
Contingency Reserve (20% of Operating Expenditures)
(14,237,349)
Budget Stabilization Reserve (2% of Revenues)
(1,560,690)
Opportunity Fund Balance Committed to CIP
(410,000)
Remaining Unassigned Fund Balance
$ 10,542,872
Unrealized Investment Gains Recorded at Fair Market
(1,251,240)
FY 20 -21 Fund Balance Committed to CIPs (Resolution
2020 -54)
(1,389,618)
El Portal Underpass Project (Resolution 2020 -61)
(620,000)
Continuing Appropriations (Resolution 2020 -62)
(196,112)
Fund Balance Transferto N. Coast Hwy 101Streetscape
Project (CSO4D)
(2,638,869)
Fund Balance Transferto El Portal Pedestrian /Bike
Underpass Project (CS16F)
(963,000)
General Fund - FY 2020 -21 Available Fund Balance
$ 3,484,033
Proposed Resolution 2020 -100 authorizing a fund balance transfer of $3,601,869 from the
General Fund budget carryover to the Capital Improvement Fund and an appropriation of
$3,601,869 to the North Coast Highway 101 Streetscape Project (CSO4D) and the El Portal
Pedestrian and Bicycle Undercrossing Project (CS16F) is included as Attachment 6.
The final unassigned fund balances for all City Funds were above projections by $9.7 million
(Attachment 1, "TOTAL ALL FUNDS ", Column 10).
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. The Comprehensive
Annual Financial Report (CAFR), which includes the results of the city's annual independent audit,
will be presented to the City Council at a later date.
ANALYSIS:
The following is an analysis of the fiscal year -end results for FY 2019 -20 General Fund
revenues, expenditures, and transfers:
2020 -12 -09 Item #08H Page 3 of 56
General Fund Revenues — For budgeting purposes, the City's revenue projections have
historically been conservative. Actual revenue in FY 2019 -20 (excluding transfers in) exceeded
projections by $4,687,389 and can be attributed to increased property and documentary transfer
tax receipts from higher value assessments, higher than anticipated transfers of ownership and
a lower than expected delinquency rate; greater than anticipated revenue from sales tax; higher
than expected investment returns and a change in the market value of investments. The overall
economic impact on sales tax revenues resulting from business closures in response to the
COVID -19 pandemic was not as severe as originally projected (although growth from the
previous year was flat). Table 2 below compares revenue projections to actual revenue
received, by type of revenue:
Table 2
Description
FY 2018 -19
Actual
FY 2019 -20
Amended
Budget
FY 2019 -20
Actual
FY 2019 -20
$
Variance
FY 2019 -20
%
Variance
Property Tax
$47,406,620
$ 48,366,974
$ 49,520,037
$ 1,153,063
2.4%
Documentary Transfer Tax
742,483
520,000
632,882
112,882
21.7%
Sales Tax
13,694,647
11,782,402
13,744,880
1,962,478
16.7%
Transient Occupancy Tax
2,220,617
1,961,372
1,906,448
(54,924)
-2.8%
Franchise Tax
2,199,194
2,230,414
2,183,570
(46,844)
-2.1%
Licenses, Fees and Permits
286,224
280,200
263,518
(16,682)
-6.0%
Intergovernmental Revenue
663,028
662,897
780,808
117,911
17.8%
Charges for Services
7,383,043
7,231,654
6,629,819
(601,835)
-8.3%
Fines and Penalties
794,237
709,753
655,032
(54,721)
-7.7%
Use of Money and Property
2,582,812
847,489
2,810,702
1,963,213
231.7%
Other Revenue
1,214,504
559,811
712,659
152,848
27.3%
Total
$79,187,409
$75,152,966
$79,840,355
$4,687,389
6.2%
Of the $4.7 million positive variance in year end revenues, $1.2 million is unrealized investment
gains that are recorded at fair market value but are not considered cash.
General Fund Expenditures — Operating expenditures for the fiscal year (excluding transfers
out) were $4,452,883 or 6.2 percent under budget primarily due to savings in personnel costs
resulting from vacancies across City departments and savings in the contracts and services
category. Table 3 compares the expenditure budget to actual expenditures for the fiscal year by
category:
Table 3
Description
FY 2018 -19
Actual
FY 2019 -20
Adopted
Budget
FY 2019 -20
Amended
Budget
FY 2019 -20
Actual
FY 2019 -20
$
Variance
FY 2019 -20
%
YTD
FY 2019 -20
%
Variance
Personnel
$33,369,096
$35,318,060
$36,623,482
$35,004,659
$ (1,618,823)
95.6%
-4.4%
Materials & Supplies
1,341,758
1,488,149
1,533,810
1,272,419
(261,391)
83.0%
-17.0%
Contracts & Services
29,872,852
32,186,035
33,204,421
30,658,840
(2,545,581)
92.3%
-7.7%
Internal Cost Allocation
332,014
421,753
421,753
399,163
(22,590)
94.6%
-5.4%
Capital Outlay
133,137
5,500
5,848
1,350
(4,498)
23.1%
-76.9%
Debt /Finance
127,025
127,025
127,025
127,025
-
100.0%
0.0%
Expenditures Total
$65,175,882
$69,546,522
$71,916,339
$67,463,456
($4,452,883)
93.8%
-6.2%
2020 -12 -09 Item #08H Page 4 of 56
Actual expenditures by department compared with the operating budget are identified in Table 4
below.
Table 4
FY 2019 -20 FY 2019 -20 FY 2019 -20
FY 2018 -19 Amended FY 2019 -20 $ %
Description Actual Budget Actual Variance Variance
General Government
$7,619,791
$8,699,462
$8,153,274
($546,188)
-6.3%
Development Services
8,954,777
10,320,884
9,195,443
(1,125,440)
-10.9%
Law Enforcement
15,032,771
15,997,406
15,875,521
(121,885)
-0.8%
Fire & Marine Safety
16,290,661
17,415,837
16,780,728
(635,109)
-3.6%
Public Works
5,980,579
6,780,750
6,263,118
(517,632)
-7.6%
Parks, Recreation & Cultural Arts
7,053,359
7,678,347
6,714,393
(963,954)
-12.6%
Non - Departmental
4,243,944
5,023,653
4,480,978
(542,675)
-10.8%
Total
$65,175,882
$71,916,339
$67,463,456
($4,452,883)
-6.2%
Transfers of funds into the General Fund were $630,517 less than projected, while transfers of
funds out of the General Fund were $395,460 less than projected, for a net decrease of
$235,057. Explanations for the variances within each revenue category, expenditures by
department or division and transfers can be found in Attachment 2a.
All Other City Funds - Any significant variances in other City funds, such as Infrastructure
Funds, Grant Funds, Development Impact Fee Funds and Lighting and Landscape Funds are
discussed in Attachment 3a.
Capital Improvement Program Status Update — Project -to -date expenditures for active projects
totaled $67.4 million. There were 126 active projects as of June 30, 2020 and 14 were closed in
FY 2019 -20. Detailed information for each project is provided in Attachment 5.
ENVIRONMENTAL CONSIDERATIONS:
The action being considered by the City Council is exempt from the California Environmental
Quality Act (CEQA) because it is not a "project" under Section 15378(b)(5) of CEQA Guidelines.
The action involves an organizational or administrative activity of government that will not result
in the direct or indirect physical change in the environment. This item does not relate to the
City's Climate Action Plan.
ATTACHMENTS:
1. FY 2019 -20 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 2019 -20 Detail of General Fund Revenues, Expenditures and Transfers (Schedule
C)
Presents a summary of General Fund Revenues, Expenditures and Transfers for FY
2019 -20 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.
2020 -12 -09 Item #0811-11 Page 5 of 56
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 2019 -20 Comparison of Budget vs. Actuals: Operating Revenues and
Expenditures — All City Funds
Presents a summary of budget versus actual for operating revenues and expenditures of
all City funds.
3a. Explanation of Variances between Budgeted & Actual Fund Balances - Other City
Funds
Presents explanations of variances between budget and actual operating revenue and
expenditures as shown in Column 12 of Attachment 3.
4. FY 2020 -21 Revised Budget Summary (Schedule A)
Presents the adjusted budget summary for the current fiscal year with actual beginning
fund balances and Council approved revenue projections, operating and capital
expenditures and interfund transfers.
5. FY 2019 -20 Capital Improvement Program End of Year Status Report
6. Resolution 2020 -100 authorizing a fund balance transfer of $3,601,869 from the
General Fund budget carryover to the Capital Improvement Fund and an appropriation
of $3,601,869 to the North Coast Highway 101 Streetscape Project (CSO4D) and the El
Portal Pedestrian and Bicycle Undercrossing Project (CS16F).
2020 -12 -09 Item #08H Page 6 of 56
FY 2019 -20: Final Actual and Available Fund Balances Summary
ATTACHMENT
(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
6/30/2020
Reserve Reserves
Reserve Reserve Unassigned
6/30/2020
6/30/2020
FUND NAME No
Sum col 3 -7
5 +6 +7
8 -9
GENERALFUND
General Fund 101
26,796,008
455,097
1,560,690 14,237,349 10,542,872
26,340,911
19,993,398
6,347,513
Opportunity Fund (Special Projects) 119
410,000
410,000
410,000
410,000
27,206,008
455,097
1,560,690 14,237,349 10,952,872
26,750,911
19,993,398
6,757,513
TOTAL GENERAL FUND
INFRASTRUCTURE FUNDS
State Gasoline Taxes 201
51,372
51,372
51,372
148,410
(97,038)
State Capital Grants 203
(3,189,065)
(3,189,065)
-
-
-
TransNet Program 211
(3,880,590)
(3,880,590)
-
-
67,803
(67,803)
Coastal Zone Management Fund 212
1,335,773
1,335,773
1,335,773
1,286,864
48,909
Federal Capital Grants 223
7,558,180
7,558,180
13,240,690
14,627,835
1,387,145
1,387,145
1,503,077
115,932
TOTAL INFRASTRUCTURE FUNDS
GRANTFUNDS
-
State Law Enforcement Grant 202
-
-
-
-
-
Government Education Access 213
242,052
242,052
242,052
172,538
69,514
Solid Waste, Recycling & HHW 214
667,112
667,112
667,112
747,880
(80,768)
Senior Nutrition Grant 221
-
-
-
30,055
(30,055)
Comm Devel Block Grant (CDBG) 222
(122,741)
(122,741)
-
Home Entitlement Program 227
Federal Law Enforcement Grant 228
-
-
-
-
-
Restricted Donations /Contributions 229
204,481
204,481
204,481
109,393
95,088
CSA17 Fire Operations 230
317,724
317,724
317,724
263,439
54,285
1,308,628
122,741
1,431,369
1,431,369
1,323,305
108,064
TOTAL GRANT FUNDS
DEVELOPMENT IMPACT FUNDS
Park Development Fees 231
150,702
150,702
150,702
107,014
43,688
Parkland Acquisition Fees 232
270,963
270,963
270,963
161,345
109,618
Traffic Mitigation Fees 233
1,765,345
1,765,345
1,765,345
1,630,609
134,736
Regional Traffic Mitigation Fee (RTCIP) 234
187,847
187,847
187,847
152,852
34,995
Open Space Acquisition Fees 235
635,715
635,715
635,715
621,789
13,926
Recreational Trails Fees 236
22,872
22,872
22,872
16,088
6,784
Community Facilities Fees 237
-
-
-
-
-
Fire Mitigation Fees 238
-
-
-
-
-
Flood Control Mitigation Fees 239
448,245
448,245
448,245
413,042
35,203
In Lieu Fees Curb Gutter Sidewalks 251
20,430
20,430
20,430
13,201
7,229
In Lieu Fees Underground Utilities 252
664,499
664,499
664,499
628,372
36,127
In Lieu Fees Affordable Housing 253
115,704
115,704
115,704
65,425
50,279
4,282,322
4,282,322
4,282,322
3,809,737
472,585
TOTAL DEVELOPMENT IMPACT FUNDS
MUNICIPAL IMPROVEMENT DISTRICTS
-
Villanitas Road M.I.D. 291
248,073
248,073
248,073
230,002
18,071
Cerro Street M.I.D. 292
501,051
501,051
501,051
473,077
27,974
Village Park M.I.D. 293
90,486
90,486
90,486
80,053
10,433
Wiro Park M.I.D. 294
8,449
8,449
8,449
4,923
3,526
Encinitas Lighting Landscape District 295
1,646,451
1,646,451
1,646,451
1,454,038
192,413
Encinitas Ranch Lighting Landscape 297
1,658,472
1 658 472
1,658,472
1 545 717
112,755
4,152,982
4,152,982
4,152,982
3,787,810
365,172
TOTAL MUNICIPAL IMPROVEMENT DISTRICT FUNDS
DEBT SERVICE FUNDS
-
Debt Service Fund 301
-
-
-
-
Encinitas Public Finance Authority 302
85
85
85
10 877
(10,792)
85
85
85
10,877
10,792
TOTAL DEBT SERVICE FUNDS
CAPITAL IMPROVEMENT FUNDS
Capital Improvements Project Fund 401
31,282,640
31,282,640
-
Capital Improvements Project Fund 402
9,845,263
9,845,263
-
-
-
-
Facility Capital Maintenance Fund 403
3,585,808
3,161,076
424,732
424,732
407,603
17,129
44,713,711
44,288,979
44,413,550
424,732
407,603
17,129
TOTAL CIP FUNDS
CARDIFF SANITARY DIVISION FUNDS
-
Operations 511
42,607,510
40,286,600
800,000 1,520,910 -
2,320,910
1,544,689
776,221
Capital Replacement 512
10,144,725
-
10,144,725
10,144,725
3,005,250
7,139,475
Capital Expansion 513
1,547,005
1 547 005
1,547,005
1 358 269
188,736
54,299,240
- 40,286,600
800,000 1,520,910 11,691,730
14,012,640
5,908,208
8,104,432
TOTAL CSD FUNDS
ENCINITAS SANITARY DIVISION FUNDS
-
Operations 521
22,237,578
20,363,858
1,000,000 873,720 -
1,873,720
881,330
992,390
Capital Replacement 522
8,530,616
5,991,479
2,539,137
2,539,137
3,305,854
(766,717)
Capital Expansion 523
2,960,976
2,960,976
2,960,976
3,002,877
41,901
33,729,170
5,991,479 20,363,858
1,000,000 873,720 5,500,113
7,373,833
7,190,061
183,772
TOTAL ESD FUNDS
OTHER PROPRIETARY FUNDS
-
Section 8 Housing- Admin 551
9,841
9,841
9,841
-
9,841
Section 8 Housing- HAP 552
1,010
1,010
1,010
(1,539)
2,549
Pacific Pines Affordable Housing 561
1,773,254
368,904
1,404,350
1,404,350
1,433,250
28,900
1,784,105
368,904
1,415,201
1,415,201
1,431,711
16,510
TOTAL OTHER PROPRIETARY FUNDS
INTERNAL SERVICE FUNDS
-
Self Insurance 601
6,008,372
2,948,245
3,060,127
3,060,127
2,549,778
510,349
Wastewater Support 611
(334,591)
(334,591)
(334,591)
-
(334,591)
Fleet Maintenance 621
(180,248)
(180,248)
(180,248)
-
(180,248)
Vehicle Replacement 622
1,018,274
1,018,274
1,018,274
892,789
125,485
Machinery Equipment Replacement 623
1,561,264
1,561,264
1,561,264
900,965
660,299
Fire Apparatus Replacement 624
1,789,891
1 789 891
1,789,891
1 065 566
724,325
9,862,962
2,948,245
6,914,717
6,914,717
5,409,098
1,505,619
TOTAL INTERNAL SERVICE FUNDS
TOTAL ALL FUNDS 167,688,523 50,280,458 49,672,128 3,360,690 16,631,979 91,732,086 68,145,937 50,774,885 16,961,052
'$1,802,204 in General Fund revenue was allocated for CIPs in the FY 2020 -21 budget
2020 -12 -09 Item #08H Page 7 of 56
ATTACHMENT 2
Schedule C: General Fund Revenue, Expenditures and Transfers Detail
2020 -12 -09 Item #08H Page 8 of 56
FY 2019 -20
FY 2019 -20
FY 2019 -20
FY 2019 -20
FY 2019 -20
FY 2019 -20
Adopted
Budget
Amended
Actual
Budget
Budget
Budget
Amendment
Budget
Amounts
$ Variance
%
6/12/19
Over /(Under)
YTD
YTD
REVENUE
TAX REVENUE
1 PROPERTY TAXES
$ 48,366,974
$ $
48,366,974 $
49,520,037
$ 1,153,063
102.4%
2 DOCUMENTARY TRANSFER TAXES
520,000
520,000
632,882
112,882
121.7%
3 SALES TAXES
13,677,709
(1,895,307)
11,782,402
13,744,880
1,962,478
116.7%
4 TRANSIENT OCCUPANCY TAX
2,131,887
(170,515)
1,961,372
1,906,448
(54,924)
97.21/6
5 FRANCHISE FEES
2,230,414
2,230,414
2,183,570
(46,844)
97.9%
6 TAX REVENUE TOTAL
66,926,984
(2,065,822)
64,861,162
67,987,817
3,126,655
104.8%
OTHER REVENUE
I
7 LICENSES AND PERMITS
280,200
-
280,200
263,518
(16,682)
94.01/6
8 INTERGOVERNMENTAL REVENUE
616,547
46,350
662,897
780,808
117,911
117.8%
9 CHARGES FOR SERVICES
7,354,684
(123,030)
7,231,654
6,629,819
(601,835)
91.7%
10 FINES AND PENALTIES
709,753
709,753
655,032
(54,721)
92.3%
11 USE OF MONEY
847,489
847,489
2,810,702
1,963,213
331.7%
12 OTHER REVENUE
559,811
559,811
712,659
152,848
127.3%
13 OTHER REVENUE TOTAL
10,368,484
(76,680)
10,291,804
11,852,537
1,560,733
115.2%
14 REVENUE TOTAL
77,295,468
(2,142,502)
75,152,966
79,840,355
4,687,389
106.2%
EXPENDITURES
GENERAL GOVERNMENT
.
15 CITYCOUNCIL - ADMINISTRATION
477,736
-
477,736
426,128
(51,608)
89.21/6
16 CITY COUNCIL - CITY ATTORNEY
380,000
321,621
701,621
667,378
(34,243)
95.1%
17 CITYMANAGER - ADMINISTRATION
1,144,955
17,146
1,162,101
1,100,771
(61,330)
94.7%
18 CITY MANAGER - ECONOMIC DEV
103,000
-
103,000
97,272
(5,728)
94.4%
19 CITY MANAGER - ENVIRONMENTAL SVC
180,944
2,902
183,846
162,075
(21,771)
88.21/6
20 CITY MANAGER- HUMAN RESOURCES
882,136
9,733
891,869
837,249
(54,620)
93.9%
21 CITY MANAGER- INFORMATION TECHNOLOGY
2,661,571
37,796
2,699,367
2,517,778
(181,589)
93.31/6
22 CITYCLERK - ADMINISTRATION
431,114
-
431,114
415,847
(15,267)
96.5%
23 CITY CLERK - ELECTIONS
3,200
-
3,200
748
(2,452)
23.41/6
24 FINANCE - ADMINISTRATION
2,015,008
30,600
2,045,608
1,928,028
(117,580)
94.3%
25 GENERAL GOVERNMENT TOTAL
8,279,664
419,798
8,699,462
8,153,274
(546,188)
93.7%
DEVELOPMENT SERVICES
.
26 DEV SVC- DIRECTOR
345,947
-
345,947
336,219
(9,728)
97.21/6
27 DEV SVC- PLAN -ADMIN SVCS
427,289
5,380
432,669
427,801
(4,868)
98.9%
28 DEV SVC- PLAN -LAND DEVELOPMENT
2,592,435
140,000
2,732,435
2,591,779
(140,656)
94.91/6
29 DEV SVC- PLAN - REGULATORY PERMIT
135,570
2,799
138,369
137,311
(1,058)
99.2%
30 DEV SVC- PLAN- APPLICANT DEPOSIT
5,000
-
5,000
-
(5,000)
0.0%
31 DEV SVC- PLAN -ADV PLANNING -HSG
676,728
75,000
751,728
652,822
(98,906)
86.8%
32 DEV SVC- PLAN - BUILDING & CODE
2,276,268
301,135
2,577,403
2,214,228
(363,175)
85.9%
33 DEV SVC- PLAN - PARKING CITATION
113,500
-
113,500
50,801
(62,699)
44.8%
34 DVCSVC -ENG -CITY ENGINEER
1,218,777
13,248
1,232,025
1,038,034
(193,990)
84.31/6
35 DEV SVC -ENG- TRAFFIC ENGINEERNG
688,204
18,000
706,204
622,858
(83,346)
88.2%
36 DEV SVC -ENG- INSPECTIONS
1,285,604
-
1,285,604
1,123,590
(162,014)
87.41/6
37 DEVELOPMENT SERVICES TOTAL
9,765,322
555,562
10,320,884
9,195,443
(1,125,440)
89.1%
2020 -12 -09 Item #08H Page 8 of 56
ATTACHMENT 2
Schedule C: General Fund Revenue, Expenditures and Transfers Detail
2020 -12 -09 Item #08H Page 9 of 56
FY 2019 -20
FY 2019 -20
FY 2019 -20
FY 2019 -20
FY 2019 -20
FY 2019 -20
Adopted
Budget
Amended
Actual
Budget
Budget
Budget
Amendment
Budget
Amounts
$ Variance
6/12/19
Over /(Under)
YTD
YTD
PUBLIC SAFETY
38 PUBLIC SAFETY -LAW ENFORCEMENT
15,997,406
-
15,997,406
15,875,521
(121,885)
99.21/6
39 PUBLIC SAFETY - FIREADMIN
565,248
9,964
575,212
569,052
(6,160)
98.9%
40 PUBLIC SAFETY -FIRE OPERATIONS
13,999,898
295,926
14,295,824
13,847,511
(448,313)
96.91/6
41 PUBLIC SAFETY -LOSS PREVENTION
680,509
-
680,509
564,914
(115,595)
83.D%
42 PUBLIC SAFETY - DISASTER PREP
184,501
-
184,501
174,001
(10,500)
94.31/6
43 PUBLIC SAFETY - MARINE SAFETY
1,359,098
61,392
1,420,490
1,399,441
(21,049)
98.5%
44 PUBLIC SAFETY -JR LIFEGUARDS
259,301
-
259,301
225,810
(33,491)
87.1%
45 PUBLIC SAFETY TOTAL
33,045,961
367,282
33,413,243
32,656,250
(756,993)
97.7%
PUBLIC WORKS
ad
46 PUBLICWORKS - ADMINISTRATION
456,020
27,410
483,430
478,054
(5,376)
98.9%
47 PUBLIC WORKS- ENVIRONMENTAL
5,840
-
5,840
1,389
(4,451)
23.8%
48 PUBLIC WORKS - STREET MAINT
3,075,008
3,075,008
2,882,808
(192,200)
93.7%
49 PUBLIC WORKS -FAC MAINT CVC CTR
450,145
-
450,145
409,333
(40,812)
90.91/6
50 PUBLIC WORKS -FAC MAINT FIRE ST
312,001
2,220
314,221
287,406
(26,815)
91.5%
51 PUBLIC WORKS -FAC MAINT PW YRD
181,744
-
181,744
142,342
(39,402)
78.31/6
52 PUBLIC WORKS -FAC MAINT LIBRARY
337,995
337,995
280,899
(57,096)
83.1%
53 PUBLIC WORKS -COMM CTR & PARKS
361,850
361,850
362,067
217
100.1%
54 PUBLIC WORKS -STORM WATER MAINT
669,624
669,624
638,411
(31,213)
95.3%
55 PUBLIC WORKS -STORM WATER FLOOD
91,677
91,677
94,778
3,101
103.4%
56 PUBLIC WORKS- STORMWATER FROG
809,216
-
809,216
685,632
(123,584)
84.7%
57 PUBLIC WORKS TOTAL
6,751,120
29,630
6,780,750
6,263,118
(517,632)
92.4%
PARKS, RECREATION & CULTURAL ARTS
58 PARKSREC - ADMINISTRATION
1,210,025
12,SD9
1,222,534
1,199,909
(22,625)
98.1%
59 PARKS REC - PARK MAINTENANCE
2,412,460
(28,294)
2,384,166
2,249,732
(134,434)
94.41/6
60 PARKS REC - BEACH MAINTENANCE
7D1,447
-
701,447
544,160
(157,287)
77.6%
61 PARKSREC - TRAIL MAINTENANCE
300,036
10,819
310,855
248,165
(62,690)
79.8%
62 PARKS REC- RECREATION PROGRAMS
481,509
7,000
488,SD9
441,472
(47,037)
90.4%
63 PARKS REC - COMM CENTER OPER
861,665
-
861,665
738,439
(123,226)
85.7%
64 PARKS REC - COMM CENTER PROGRAMS
3D6,207
18,000
324,207
280,445
(43,762)
86.5%
65 PARKS REC - COMM CENTER RENTALS
97,471
-
97,471
94,144
(3,327)
96.61/6
66 PARKS REC - SENIOR CENTER
232,190
29,600
261,790
184,358
(77,432)
70.4%
67 PARKS REC - REC FACILITY PROGRAMS
657,217
110,345
767,562
515,650
(251,912)
67.21/6
68 PARKSREC - CULTURAL ARTS
295,141
(37,000)
258,141
217,918
(40,223)
84.4%
69 PARKS, REC & CULTURAL ARTS TOTAL
7,555,368
122,979
7,678,347
6,714,393
(963,954)
87.4%
NON - DEPARTMENTAL
M
70 NON DEPT- CENTRAL PURCHASES
103,798
-
103,798
79,510
(24,288)
76.61/6
71 NON DEPT- SHARED EXPENSES'
4,045,289
874,566
4,919,855
4,401,469
(518,386)
89.5%
72 NON - DEPARTMENTAL TOTAL
4,149,087
874,566
5,023,653
4,480,978
(542,675)
89.2%
73 EXPENDITURES TOTAL
69,546,522
2,369,817
71,916,339
67,463,456
(4,452,883)
93.8%
74 EXCESS OF REVENUE OVER EXPENDITURES
7,748,946
(4,512,319)
3,236,628
12,376,899
9,140,271
382.4%
TRANSFERS
75 TRANSFERS IN
2,265,863
571,950
2,837,813
2,207,296
(630,517)
77.8%
76 TRANSFERS OUT
(1D,409,876)
(2,196,106)
(12,605,982)
(12,210,522)
395,460
96.9%
77 TRANSFER TOTAL
(8,144,013)
(1,624,156)
(9,768,169)
(10,003,225)
(235,057)
102.4%
78 NET INCREASE (DECREASE) TO FUND BALANCE
$ (395,067) $
(6,136,475) $
(6,531,542) $
2,373,674 $
8,905,215
-36.3%
' On June 19, 2019, City Council adopted Resolution
No. 2019 -51 amending the adopted FY 2019 -20 Operating Budget to include changes in the approved MOU with
SEIU and salary and benefit changes for unrepresented
employees.
2020 -12 -09 Item #08H Page 9 of 56
ATTACHMENT 2a
Page 1 of 11
GENERAL FUND REVENUES
Summary of Variance from Budget
Tax Revenue
Description Budget Actual Over /(Under)
Property Taxes $ 48,366,974 $ 49,520,037 $1,153,063
Attachment 2, line 1
Property tax is the City's largest revenue source providing approximately 62% of the total
General Fund revenue. Current secured property taxes, along with other property tax
categories, exceeded revenue projections by approximately $1.2 million. Total property tax
revenue collected in FY 2019 -20 was $2.1 million more (4.5% higher) than the prior fiscal year.
Continued growth in assessed values from transfers of ownership, the full 2% inflation
adjustment applied to assessed valuation under Proposition 13 and a low delinquency rate
contributed to the increase in property tax revenue. The City of Encinitas experienced a net
taxable value increase of 4.8% for the FY 2019 -20 tax roll, which was slightly less than the
increase experienced countywide at 5.7 %. The assessed value increase between FY 2018 -19
and FY 2019 -20 was $787 million, with most of the growth in the residential use category, from
which 86.9% of the total property tax revenue is collected.
All of the major parcels that increased in value were the result of recent transfers of ownership.
Transfers in ownership requiring reassessments accounted for the majority of the increase in
assessed value ($518 million). The change attributed to the 2% Proposition 13 inflation
adjustment was $288 million, which accounted for 37% of all growth experienced in the city.
Parcel subdivision and new construction activity contributed to growth in assessed values this
year. 42 parcels were dropped from the roll and 96 were added, resulting in a net assessed
value gain of over $23.9 million. Additionally, the overall delinquency rate was lower than
originally estimated.
The median sale price of a detached single family residential home in Encinitas from January
through July 2019 was $1,342,500. This represents a $156,500 (13.2°/x) increase in median
sale price from 2018.
Description Budget Actual Over /(Under)
Documentary Transfer Taxes $520,000 $632,882 $112,882
Attachment 2, line 2
Documentary transfer tax is an excise tax imposed on the transfer of interest in real property.
The County of San Diego levies the tax at a rate of 55 cents per $500 of property value. The
City receives one -half of the County rate (i.e. up to 27.5 cents per $500 of property value). The
favorable variance is related to the number of homes sold during the fiscal year and the value of
those properties sold. Revenue from this category exceeded the budget due to higher than
anticipated transfers of ownership occurring during the fourth quarter, which accounted for 37%
of the actual received.
2020 -12 -09 Item #08H Page 10 of 56
ATTACHMENT 2a
Page 2 of 11
Description Budget Actual Over /(Under)
Sales Taxes $11,782,402 $13,744,880 $1,962,478
Attachment 2, line 3
Sales tax is imposed on the sale of goods and is calculated as a percentage of the purchase
price and collected by the seller. The City receives 1 % of the total 7.75% sales tax rate for
sales that occur within the City's jurisdiction. Sales tax is the City's second largest revenue
source (providing 17% of General Fund revenue). The City has a diversified retail sales tax base
and is not heavily dependent on any one business or industry.
Staff forecasted a decline of approximately $1.9 million in revenues in the third and fourth
quarters due to the COVID -19 pandemic, which led to public health orders requiring people to
stay at home (other than for essential trips or jobs) and forced many businesses to suspend or
reduce operations. The State lockdown orders temporarily shuttered many non - essential
retailers and had a profound impact on most categories within the general consumer goods
group. The closure of restaurant dining rooms contributed to the 49% decline for casual
eateries. Gasoline sales were also lower, as many employees transitioned to work from home
during the pandemic.
However, allocations from the countywide use tax pool surged 36 %, after a recent legislative
change allowed for the taxation of additional internet purchases and as more consumers shifted
to shopping online during the pandemic. Also, receipts from sales in the Auto and
Transportation, Food and Drugs and Building and Construction categories were higher than
expected. Essential retailers in the Consumer Goods category that remained open in Encinitas
offset some of the expected overall decline in sales receipts. Lastly, fewer businesses took
advantage of the State's sales tax payment deferral program than expected.
As a result, year -end results were better than expected with actual revenue received for sales
tax exceeding projections by approximately $2 million. However, growth from the prior fiscal
year was flat, with total sales tax revenue received in FY 2019 -20 only $50,233 more, or less
than 1% more than the amount received in FY 2018 -19.
Description Budget Actual Over /(Under)
Transient Occupancy Tax $1,961,372 $1,906,448 ($54,924)
Attachment 2, line 4
Transient Occupancy Tax (TOT) is a tax imposed on persons staying 30 days or less in a
lodging establishment. The City's TOT rate is 10% of the room charge and is collected by
hoteliers and rental owners and paid to the City. In FY 2008 -09, Encinitas voters approved a
measure to extend the TOT to short -term vacation rentals (STVR). Eighty percent of the TOT
collected is deposited to the General Fund and 20% is transferred to the Coastal Zone
Management Fund (212) for sand replenishment.
Staff forecasted a decline in TOT revenue of $170,515 during the fourth quarter. Occupancy at
hotels was lower while stay -at -home orders were in place and potential travelers postponed
their travel plans due to the COVID -19 pandemic. TOT revenue from hotels fell below
projections by $180,888 (13.3% lower). However, STVR revenue exceeded projections by
$69,603 (6.8% higher).
Overall, total TOT revenue received in FY 2019 -20 was $314,169 less (14.1 % lower) than
revenue received in FY 2018 -19.
2020 -12 -09 Item #08H Page 11 of 56
ATTACHMENT 2a
Page 3 of 11
Description Budget Actual Over /(Under)
Franchise Fees $2,230,414 $2,183,570 ($46,844)
Attachment 2, line 5
Franchise fee revenue is generated from public utility sources, trash collection franchises and
telecommunication franchises conducting business within the city limits. Overall, revenues
collected from franchise fees were 2.1% below projections for FY 2019 -20.
Revenue collected from AT &T was $12,106 lower than anticipated, because the estimated
overall number of customer paid services did not meet projections.
Revenue collected from SDG &E and SoCal Gas was $39,905 (4.7 %) below projections. Net
electricity sales were down due to a decrease in total electric consumption last year, likely
the result of customers transitioning over to solar energy.
Revenue collected from Cox Communications and Spectrum (the City's two cable television
franchises) fell below projections by a total of $25,502 reflecting the recent trend in the
declining number of paid subscription services (premium video, equipment rental, on- demand,
and programming services).
Franchise fee revenue collected from EDCO (the City's solid waste management and
recycling provider) was $30,669 higher than projected, which was the result of slight increase
in rates.
Overall, total Franchise Tax revenue received in FY 2019 -20 was $15,624 less (0.7% lower)
than revenue received in FY 2018 -19.
Other Revenues
Description Budget Actual Over /(Under)
Licenses and Permits $280,200 $263,518 ($16,682)
Attachment 2, line 7
Revenue collected from business operation permits, business registration, short -term vacation
rental (STVR) permits and other miscellaneous permits fell below budget projections by 6 %, due
to lower than anticipated revenue collected from the S131 186 State Mandate Fee for Disability
Access CASp (Certified Access Specialist). Revenue collected in this category was $22,706
lower than the previous fiscal year.
2020 -12 -09 Item #08H Page 12 of 56
ATTACHMENT 2a
Page 4 of 11
Description Budget Actual Over /(Under)
Intergovernmental Revenue $662,897 $780,808 $117,911
Attachment 2, line 8
The City collects revenue from other public agencies under cost sharing agreements, or for
services it provides. Revenue in this category exceeded budget projections primarily due to
payments totaling $55,352 received from agencies participating in the Joint Technical
Community Choice Aggregate (CCA) Feasibility Study cost sharing agreement (project
#WC18G) that were budgeted last fiscal year, but received in FY 2019 -20, which directly
offsets shared expenditures for the project incurred by the City; a payment of $21,389 received
for the reimbursement of state mandated costs; a payment of $21,178 made by the California
Office of Emergency Services for costs incurred from the mid - February 2019 storms under the
California Disaster Assistance Act (the expenditures were recorded in FY 2017 -18); and a
payment for excess vehicle license fees collected by the state.
Description Budget Actual Over /(Under)
Charges for Services $7,231,654 $6,629,819 ($601,835)
Attachment 2, line 9
Revenues collected in this category (which includes development related revenues originating
from permits and inspection fees, as well as fees collected to support recreation programs)
were below budget projections by 8.3% and were $753,224 less (10.2% lower) than the actual
amount collected last fiscal year. Staff originally forecasted an overall decline of approximately
$123,030 in revenues in this category for the third and fourth quarters due to the COVID-19
pandemic, specifically due to the cancellation of a number of recreation programs.
Engineering fees (which include grading permit processing fees, public improvement processing
fees, traffic control plan fees, parcel map processing fees, landscape and irrigation plan check
fees and encroachment permit fees) were $124,191 lower than projected, primarily the result of
lower activity levels in the fourth quarter. Building fees were $278,397 lower than projected also
due to lower activity levels, most likely the result of the COVID -19 pandemic.
Accessory Dwelling Unit (ADU) waivers and energy efficiency permit waivers were higher than
expected. Staff processed 691 energy efficiency permit waivers this year, compared to 567
waivers last year, and 70 ADU waivers this year compared with seven in FY 17 -18, when the
waivers became effective on February 14, 2018. Fee waiver credits issued totaled $293,551.
Revenue collected from recreation fees were $160,243 higher than expected, since staff's
budget reduction included refunds for some payments for classes in the current fiscal year.
Description Budget Actual Over /(Under)
Fines and Penalties $709,753 $655,032 ($54,721)
Attachment 2, line 10
Fines and Penalties include vehicle code and red light violations and parking citations. Actual
revenue was 7.7% lower than projected mostly due to a decrease in parking citations, resulting
from a reduction in the number of parked vehicles during the period of time when stay at home
orders were in place due to the COVID -19 pandemic.
2020 -12 -09 Item #08H Page 13 of 56
ATTACHMENT 2a
Page 5 of 11
Description Budget Actual Over /(Under)
Use of Money and Property $847,489 $2,810,702 $1,963,213
Attachment 2, line 11
This category includes investment earnings, rental /insurance payments for the use of City
property, contributions and donations. Net investment earnings (which are budgeted
conservatively) accounted for approximately $1.3 million of the positive variance, exceeding
projections due to a higher portfolio amount and the change in fair market value of investments.
Description Budget Actual Over /(Under)
Other Revenue $559,811 $712,659 $152,848
Attachment 2, line 12
This category includes interfund revenue, booking fees, cost recovery and other miscellaneous
revenue. Revenue was higher than anticipated mostly due to recording the total balance of
unclaimed Flexible Spending Accounts as revenue, pursuant with the findings of the City's most
recent annual audit.
2020 -12 -09 Item #08H Page 14 of 56
GENERAL FUND EXPENDITURES
Summary of Budget to Actual from Approved Expenditure Plans
General Government
ATTACHMENT 2a
Page 6 of 11
Variance % Variance
City Council - Administration, Attachment 2, line 15 $51,608 10.8% Below Budget
Actual expenditures for contracts and services were $42,401 less than budgeted due to lower than anticipated
expenditures for Council training and professional development, workshops, and travel due to COVID-19
related conference cancellations and a shift to video teleconferencing rather than in- person meetings.
Additionally, the League of California Cities annual membership had been budgeted in this division but was
expensed in the City Manager — Administration division budget.
Expenditures for materials and supplies were $7,580 under budget due to lower expenditures for meeting
supplies as workshops and meetings were done via video teleconferencing beginning in March 2020.
City Attorney (Legal Services), Attachment 2, line 16 $34,243 4.9% Below Budget
Expenditures for internal and outside consultant attorney services were under budget. This was the result of
reimbursements received from the Coronavirus Aid, Relief, and Economic Security (CARES) act for legal
services provided as part of the City's response to the COVID-19 pandemic.
City Manager - Administration, Attachment 2, line 17 $61,330 5.3% Below Budget
The overall budget variance was primarily the result of reduced expenditures in the contracts, and services
categories. The variance was due to lower than anticipated expenditures for consulting and grant writing
services, reduced use of traditional advertising for community outreach, fewer workshops and lower than
anticipated expenditures on training and professional development throughout the fiscal year, which was
primarily related to conference cancellations and remote delivery of training due to COVID -19 restrictions.
Economic Development, Attachment 2, line 18 $5,728 5.6% Below Budget
Expenditures in the contracts and services category were lower than anticipated. Some professional services
were not required for outreach and marketing efforts and economic development planning sessions.
City Manager - Environmental Services, Attachment 2, line 19 $21,771 11.8% Below Budget
Expenditures in the contracts and services category were $25,409 under budget, primarily due to $20,000
budgeted for Climate Action Plan consulting services that were not required in FY 2018 -19.
The materials and supplies category was $3,640 over budget due to expenditures made as part of the SANDAG
Shared Streets pilot program approved by Council on May 20, 2020 that were reimbursed through a grant.
Human Resources, Attachment 2, line 20 $54,620 6.1% Below Budget
All in- person activities and programs, such as staff training and travel, City -wide training, new orientations, all
hands meetings, Customer Service Initiative events, in- person interviews and wellness programs were
suspended following the emergence of the COVID -19 pandemic.
Information Technology — Operations, Attachment 2, line 21 $181,589 6.7% Below Budget
This division was under budget $27,032 in the personnel category due to vacant or under filled positions
during the fiscal year. The contracts and services category was under budget by $141,784 which resulted
from savings from negotiated contracts for infrastructure support and maintenance and lower than expected
expenditures on travel and training due to vacancies and COVID -19. Expenditures on materials and
supplies was $12,773 lower than expected due to staff having to make fewer computer hardware
replacements during the fiscal year.
City Clerk - Administration, Attachment 2, line 22 $15,267 3.5% Below Budget
This variance was mostly the result of reduced expenditures in the materials and supplies category of $11,022
due to fewer office and supplies purchased as meetings and other city business were conducted electronically.
2020 -12 -09 Item #08H Page 15 of 56
ATTACHMENT 2a
Page 7 of 11
General Government - continued $ Variance % Variance
City Clerk - Elections, Attachment 2, line 23 $2,452 76.6% Below Budget
The variance was the result of reduced expenditures for County election services, office supplies, and printing
and binding.
Finance, Attachment 2, line 24 $117,580 5.7% Below Budget
Expenditures in the personnel category were $143,446 lower than anticipated due to vacant Finance Manager
and Finance Technician positions during the fiscal year. The variance was offset by an additional $27,707
spent in the contracts and services category for temporary contract staff assistance while the positions were
being filled and the department was undertaking a reorganization.
Development Services Variance % Variance
Development Services, Attachment 2, line 37 $1,125,440 10.9% Below Budget
In the personnel category, the Development Services department was under budget by $281,508 due to
staffing vacancies and lower than anticipated expenditures for temporary contractual assistance in the Land
Development, Advanced Planning — Housing, Engineering Services and Traffic Engineering divisions during
the fiscal year.
The contracts and services category was $833,658 under budget across all divisions. Of this overall budget
variance, $360,887 is attributed to the Building and Code Enforcement division; $159,387 to the Inspections
division; $80,036 in the Land Development division; $69,954 to Engineering Services; $62,699 to Parking
Citations; and $51,296 to the Traffic Engineering division.
The variance in the Building and Code Enforcement division was primarily the result of lower than anticipated
expenditures for building inspections performed by the City's contractor, Esgil. A first quarter budget
adjustment was made to match anticipated building inspection activity. Staff anticipated meeting or exceeding
its revised expenditure projection based on an uptick in anticipated inspections and more complex projects
being inspected, including the Encinitas Beach Hotel, Aldi Inc., and several subdivisions, such as Desert Rose
Woodridge Farms and One Oak Rancho Summit Estates. However, building inspection services slowed down
significantly during the last quarter due to the COVID -19 pandemic (by approximately 40 %), resulting in
reduced expenditures and an associated decline in revenue collected from building inspection fees. There was
also a reduced demand for the Graffiti Removal, Mediation Services, Private Property Clean Up Assistance
and Habitat Stewardship programs during the COVID19 pandemic.
Additionally, expenditures associated with geotechnical and private development inspection services
(budgeted in the Inspections division) were lower than projected. The contract with Infrastructure Engineering
Corporation included a budget for a managerial/ registered Engineer level position that was not needed.
Some contractual plan reviews budgeted in the Land Development division that were to be performed by
Latitude 33 related to Housing Element sites did not occur in FY 2019 -20, as some sites weren't submitted for
review until after the end of the fiscal year. Funding was continued until FY 2020 -21 to complete these reviews.
The variance in the Engineering Services division is largely due to contract engineering services being largely
expensed to capital projects rather than the operating budget and scanning services for large format plans not
being fully utilized.
Parking citation assessment fees paid to the County, as well as the processing fees paid to Data Ticket, were
both low due to the number of parking tickets being low. Staff saw a significant dip in parking citation activity
due to COVID during the last quarter of the year (approximately 63 %).
The variance in the Traffic Engineering division budget was the result of a delay in expenditures for the school
crossing guard program and non - project consultant services not being utiized as much as anticipated.
2020 -12 -09 Item #08H Page 16 of 56
Public Safety
ATTACHMENT 2a
Page 8 of 11
$ Variance % Variance
Public Safety - Law Enforcement, Attachment 2, line 38 $121,885 <1% Below Budget
The operating budget in this division had a positive variance, which resulted from a State Law Enforcement
Grant and towing /impound fee credits the City received, both of which covered contract expenses, and
lower than anticipated expenditures for the downtown direct patrol program.
Public Safety - Fire & Marine Safety, Attachment 2, lines 39 -44 $635,109 3.6% Below Budget
The Fire and Marine Safety Services Department includes the Fire Administration, Fire Operations, Fire
Prevention, Disaster Preparedness, Marine Safety and Junior Lifeguard Program divisions. The Department
was under budget by $484,588 in the personnel category across all divisions. Of this net total, $346,065
occurred in the Fire Operations division and was the result of vacant firefighter positions during the year (for
which coverage was provided through overtime) and less overtime incurred from strike team deployments. The
Fire Prevention division was under budget by $107,237 due to a vacancy for nine months and the Junior
Lifeguard Program division was $20,506 under budget due to the cancellation of Junior Lifeguard program
classes in June due to the county health order limiting gatherings to no more than 10 people in response to the
COVID -19 pandemic.
The contracts and services category was $92,513 under budget. The Fire Operations division was under
budget by $57,726 primarily due to lower than expected expenditures on the Standards of Coverage study,
which was completed $29,983 under budget, Mobile Data Computer capital replacement and the North
Leucadia /Saxony Canyon Peak Hour Fast Response Vehicle Pilot Program trailer rental and removal cost.
Additionally, the Fire Prevention division was $10,118 under budget because contractual plan checking
services were not utilized the first half of the year and specialized training courses were not offered due to the
COVID -19 pandemic. The Junior Lifeguard division was under budget $7,550 in this category due to the
cancellation of summer classes in response to the COVID -19 pandemic.
The materials and supplies category finished the year $58,008 under budget. Expenditures on fuel, firefighter
uniforms and other equipment were lower than anticipated, resulting in $44,527 unspent on materials and
supplies for the Fire Operations division at year end. The Junior Lifeguard division was under budget $5,435
in this category due to the cancellation of summer classes in response to the COVID -19 pandemic.
Public Works $ Variance % Variance
Public Works, Attachment 2, line 57 $517,632 7.6% Below Budget
The personnel category for the Public Works department was $109,086 under budget at year end, primarily
due to vacancies and positions filled at lower steps than budgeted in the Street Maintenance division in the
amount of $64,910; Stormwater program division in the amount of $23,135; and Facilities division totaling
$14,207.
Expenditures in the contracts and services category were $363,964 under budget. The majority of the variance
is in the Facilities, Street Maintenance, Storm Water Maintenance and Storm Water (Clean Water) Program
division operating budgets. The Facilities divisions were $128,467 under budget due to lower than anticipated
utilities usage at the library, which was closed following the issuance of County health orders prohibiting
gatherings in response to the COVID -19 pandemic. Some expenditures for cleaning services were also
reimbursed under the CARES act in response to the COVID -19 pandemic and maintenance and repair costs
at the Civic Center and Public Works Yard were lower than anticipated.
The Street Maintenance division was $108,587 under budget. Appropriations for weed abatement performed
by County of San Diego probation crews remained unspent due to their limited availability. The Storm Water
Maintenance division (which is responsible for the maintenance of the City's storm drain conveyance
system) was $20,057 under budget in the contracts and services category, also largely due to the absence
of expenditures on County probation crews.
The Storm Water program was $99,066 under budget, mostly due to water quality monitoring and reporting
activities not being required based on positive monitoring results. Additionally, technical review and support
services were not needed for the re- issuance of a municipal separate storm sewer system (MS4) permit.
2020 -12 -09 Item #08H Page 17 of 56
ATTACHMENT 2a
Page 9 of 11
Overall, the materials and supplies category was $44,583 under budget for the department. This was
primarily the result of lower than expected expenditures of $18,703 in the Street Maintenance division for
repair and maintenance supplies and $20,848 across the Facilities division budget, mostly from reduced
purchases of materials and supplies for parks and beaches. The light pole replacement planned at
Cottonwood Creek park (budgeted for approximately $11,000) was not completed until September.
Parks, Recreation and Cultural Arts Variance % Variance
Parks, Recreation and Cultural Arts Attachment 2, line 69 $963,954 12.6% Below Budget
Personnel costs across all divisions were under budget by a total of $113,178 due to full time vacancies
and temporary part -time staff reductions in the Recreation Services, Community Center Operations,
Community Center Programs and Satellite Facilities Programs divisions, most of which were related to the
closing of the Community Center and cancellation of programs and special events due to the COVID -19
pandemic.
Expenditures in the contracts and services category were $754,249 under budget across all divisions. Of
this amount, expenditures in the Park, Beach, Trail Maintenance and Community Center Operations
divisions were $327,353 under budget mostly due to lower than projected maintenance expenditures and
reduced water consumption resulting from higher than average rainfall. The variance was also the result
of scheduling delays related to the Beacon's Beach vegetation project, a lack of contractor availability and
lower than anticipated expenditures on the Beacon's Beach guardrail project.
Most of the remaining budget variance is due to lower than anticipated expenditures for instructors,
officiating services, performers, and other contractual services totaling $339,953 resulting from the
cancellation of recreation programs, center classes and special events due to the COVID -19 pandemic.
Non - Departmental Variance % Variance
Central Purchases, Attachment 2, line 70 $24,288 23.4% Below Budget
The contracts and services category was $12,544 under budget due to a reduction in printing expenditures and
office equipment repair and maintenance costs. The variance in the materials and supplies category of $11,744
is the result of decreased postage costs and reduced spending on citywide office supplies, furniture and small
office equipment this fiscal year.
Shared Expenditures, Attachment 2, line 71 $518,386 10.5% Below Budget
This division was created to allocate costs for those activities beneficial on a citywide basis and not directly
chargeable to any one department or division, such as the General Fund's share of the Internal Cost
Allocation.
On June 19, 2019, City Council adopted Resolution No. 2019 -51 amending the adopted FY 2019 -20
Operating Budget to include changes in the approved MOU with SEIU and salary and benefit changes for
unrepresented employees. This appropriation occurred after the operating budget was adopted on June
12, 2019 and was budgeted in this division to cover any shortfalls in Departments' personnel expenditures
due to salary and benefit increases associated with the changes. Some departments required an
adjustment of $73,813. However, due to vacancies and positions hired or working at steps below what was
budgeted, there was a savings of $374,566.
Additionally, the actuarial annual lump sum payment for retirement benefits was $83,537 less than originally
budgeted at the beginning of the two -year budget cycle. A portion of this variance results from the City
realizing a savings by making a single payment to CalPERS rather than installment payments.
Property tax administrative fees paid to the County were $37,693 lower than budgeted. The internal cost
allocation was $22,590 less than budgeted due to savings in operating costs in the Fleet Maintenance
program.
2020 -12 -09 Item #08H Page 18 of 56
ATTACHMENT 2a
Page 10 of 11
SUMMARY OF TRANSFERS TO AND FROM THE GENERAL FUND
(Attachment 2, lines 74 and 75)
Transfers Out of General Fund
Amended
Budget
Actual
Increase/
(Decrease)
Transfers In to General Fund
2,837,813
2,207,296
$ (630,517)
HUTA Gas Tax - Fund 201
946,219
1,121,027
174,808
Community Facilities Fee - Fund 237
28,550
33,302
4,752
Fire Mitigation Fee - Fund 238
52,288
170,549
118,261
Self Insurance Fund - Fund 601
321,621
321,621
-
Debt Service - Funds 301/32
-
(146)
(146)
Capital Projects - Funds 401/402
1,489,135
560,943
(928,192)
Transfers Out of General Fund
12,605,982
12,210,522 $
395,460
Senior Nutrition Grant - Fund 221
61,304
56,593
4,711
CDBG - Admin - Fund 222
19,049
12,810
6,239
Community Grant - Fund 229
140,000
140,000
-
Open Space Acquisition - Fund 235
-
-
-
M.I.D. Funds 291 -293, 295 and 297
-
-
-
Wiro Park M.I.D.- Fund 294
16,000
16,000
-
Encinitas Lighting and Landscape District - Fund 295
-
-
-
Facilities Capital Maintenance - Fund 403
1,100,000
1,100,000
-
Section 8 Housing - Admin - Fund 551
53,370
12,202
41,168
Pacific Pines - Admin - Fund 561
20,758
11,431
9,327
Self Insurance - Fund 601
2,013,519
1,691,898
321,621
Vehicle /Machinery/Apparatus Replacement- Funds 622 -624
683,000
683,000
-
General Fund to Debt Service Funds 301 -302
3,730,858
3,718,465
12,393
General Fund to Capital Improvement - Funds 401 -403
4,768,124
4,768,124
-
Net Increase / (Decrease) to General Fund Balance
$
(235,057)
Transfers In
The Highway Users Tax Account (HUTA) transfer from the State Gasoline Tax Fund 201 to the General Fund
to support street maintenance operations exceeded estimates by 18.5 percent. This transfer excludes the
Road Maintenance and Rehabilitation Account funding provided under Senate Bill 1 (SB1), which is recorded
separately in Fund 201 for capital projects and is not transferred into the General Fund to support operating
expenditures. Staff anticipated a decline in gasoline sales due to the COVID -19 pandemic and thereby reduced
revenue projections by $179,264. However, despite a significant drop in fuel consumption due to the COVID-
19 pandemic, a substantial July 1, 2019 rate increase from 11.7 cents per gallon to 17.3 cents per gallon offset
reductions in overall consumption.
Revenue collected from Fire Mitigation fees (which repays bonds issued for fire station reconstruction) was
higher due to fees collected from a greater number of residential units than expected and commercial mitigation
fees received from the Encinitas Beach Hotel.
A budget transfer of $321,621 to the Self Insurance Fund was approved by the City Council on January 22,
2020, for higher than anticipated expenditures for attorney services. However, the approved budget increase
should have been made in the General Fund to the City Attorney's division budget. An adjustment was
approved on May 20, 2020 to reverse the transfer originally made to the Self Insurance Fund and return funding
to the General Fund for the City Attorney budget in the form of a Transfer -In, resulting in no fiscal impact to the
General Fund.
2020 -12 -09 Item #08H Page 19 of 56
ATTACHMENT 2a
Page 11 of 11
Transfers in from capital projects totaled $560,943. Closed or completed capital projects, reimbursements
and adjustments to capital or work project budgets resulted in $472,681 being returned to the General Fund
in FY 2019 -20. The variance of $928,192 from the amended budget was the result of budgeting savings
from staff vacancies, which was appropriated to capital projects.
Transfers Out
The Transfers Out of the General Fund category was $395,460 less than projected. The anticipated
matching shares or subsidies from the General Fund for the Community Development Block Grant (CDBG)
Fund 222, Section 8 Administration Fund 551, and Pacific Pines Administration Fund 561 were also lower
than projected. CARES Act program funding reimbursed eligible expenses in the Section 8 Administration
Fund. The budgeted transfer of $321,621 to the Self Insurance Fund was not made. Debt administration
expenses were also lower than anticipated.
2020 -12 -09 Item #08H Page 20 of 56
N
Q
N
Q
N
I�
W
O
W
2
T
CD
N
O
,h
N
1 01
01
01
1 01
O1
Z
O
m
0 D
0 D
0 m
0 c
0 m
0 p
0 m
m
<
D0000Dm
00'0Dm
0 0Dm
Gm <?D�
?�?!O:[10:I11��mD0;0�0[n
[n G7 [/7D1�t01[/7
[n 770
G) z
j
r o o m T
r n. a o. D
r s y
r n �, o
o V
r m m m oa ° 3 n 0 (7 O
r D Z °- m m 1
r m N N m m y
A
z
y m m
r
m C A
cfl
m D
C
m c c c 3 y y n D a
y 3 r c
T m m 3 O L� 710
m r
0 c
O X A D
9 N
N G
p� N� y N
Z N v r
0
m m m m 3 �_. o y l'] m
D n r N 3 c Z
W O N c^ a N C
�. T
D
y Z
°ate W
_
nmcn ��� o wry
v _
N N -.� v mcfl �° "' z
W
< m T� O
D m 3 v ° OZ
C
m A
Cv=
D
m O
y� m m
°
a 1
1� O* y
W G�
° C
a p
in
z N D
0- m
r °°
cp ° G
m s T
W n
D n s- n
D C O v i D 3 o 3
° c �t n
T �,3 m m o
C .. o v° a
W W
a
1
y3
3�3 mGT�
C
zrr�
3 =_
0pG03a
�. y
.f m - °-'.c TTi� mz
y
-o ��n n
C ,(�y v imn
3
z
3 ZA3�
3mm3a03cnr
m3
1Gn
ZV�Oy �Dnn Dp
3nG7 =m3
N in
�y n mT(n
o m
p
Om N N Z
G 3 1
y���
T°
77 a m
CIy
1
m° m m°
m �°
W �'
n
en
Z
<cr I
N v N
m °-
D O
3° p
° y
77
3 C
m
D
Oc
y
mm -°
o (n m `°" m Cl) C
Dc z
° 0 = v
m D
v
W
m m Z
Ina
p
man
Ca° N�
G7p
y
c
0
113
zit .°� p
o
y
a
c y
Z 1
m, m y 3
y
CI
N
1
NZ
Z
p [D ti
Z
N
X
!A
�
W
f7
C
ty
1
m
m
y
y
3
n T
�
J
�
N
N O N O
(Ll (O
w O W W (T
W W� W A 6]
J P N W W
6] (T � O N (T (T 07 p CD J
W O] (T O (D
tD N
N O N
c c
0 0 i
N O O (T A
(D O O O Cn A
N O cc O (T O( O O N W O O
W Cn A� W O O
J w
W O O J O O J O
(D A N O O W
O]
m
a
O
AD
a
J
<
cT CT
N
N
N
J 7'
E
Ol W J (T f1J
O
�
m
W W
W
3
it
C
A
C O
'm
A Do 0)
�N OJ
[° N N W (D
J O O J W O A m O A (n (n
[° (n (D O N W (n (D (n
O W A o w A
J
3
it
N
T
to
A !T tD
W W
J J
W A W
O 6] W
6] W (D W ANN
0 0 N (D (T
tDAA�tDAA00
N J (n O N O J 07 O
to Cn
A A
6]
� �
N O
i i i . i i i i i i i
tD
T a
6] A
J J
N W W
N 6] A N A N
W (n j
6] N
6]
�-
W
O 6] W
W (D A (D J 6]
(D J W A (D (T
T
A A (D
W
N l m
i i i . i i i i i i i
N
O O
W W
A
C O
3
i i i . i i i i i i i
_ _
<
61
!T !T
!T O 6] tD
O 6] W
6] 6]
N O
A A O
O 6]
°, N
O O
(T O A
Cn J W
O O
(T Cn
W O W O
Cn A
O A
O
T ~
N to
win
wow o
O A m
�JCn0000
. O i O . i i i i i i
N
O
�
J
O 61 A
N W A
W m m
Cn W J
(T
n T
O O
O
W W W W
A
N J W W N
W
a 4
W
J J
Cn Cn
W
O (T !T
A A
O O
O tT Cn N N O J
A N W 6] O (T (D
N O (T O] (T
J W W N J
(P
O O
!T N W
O O
W W W (T (T O O N W
O O O (T
O W O
O]
O
~
T
Do 01
W
N
N
O
O
61 (T O
N N
J J
N W
O W (T J
W
(D
c �
[°p
O
O A 61
Cn Cn
W (.n J
(T
N O O�
N 6] O 6]
A
6]
COZY
N
A
G
W cn
w N
0 0
W w �p w 0 O� O�
O J W O O A N N
N
O A A W O
m J (n
(O W W W
O
N 2
N
N (.M1 W (n A (.M1
W H O A (D
N
Q
N
Q
N
IQ
W
O
W
2
T
CD
N
K)
0
,h
N
1
1 zi
0--1
m
T
0
0 -10
10
z
<
P
rm°�'�m�mlmoD
m m 0 m>
m m-oz
c
_ o . 0 N �, Z
r_ a a A
a s m�
Z m
D
Z D o- m 3 r
O o o-0
N 5 5 v D
O N
T
m
mma �.m cn
m m 0Ox
D °
�
7o cp m
3
m = = -0
� N ti
n
o o
Z m z
m B
O
N m y y [n m<
v D m
N
y
m a 7J m m o m
-0 YA
o m
n M.
Z0'.
a a
�
O
3
3
C)m n
3. C
G
°,
Am C,>
z
_m
zt 03
c
j En
O
a
Z
T
Z
0
0
C a
T
mti
y
O
z
N
N
&n
D
C
N
m m m m m 01
UI UI (T
(T (T (T
T O
a
3
W
0 0 (D A D7
W O N T
W O i 07
3
a
O
a
m
w '
' '
a
o o m w
co cn cn o
<n o <n
a
J � mcnw�
JJOO
cno m
�
a
c
W
� A N (n A
N W
m A
A m
N
� (T
(D O (D
T
W
W i O W A� W
01 J N
3
a
N
�
n T
J
Cn (D J (T A W
W J p tD N 61
N A 6]
(O N A
W O W
J N A
Oi
6] A A W CD CD (T
N (T 6] O
07 W
O
T a
J
6l J A O N O
Cn O O Cn
6l (D 6l
O
a
N
N
j j N W
J A
!T
j A
3
t0
t0
07 J !T
O J O (D J 6] 6]
N 6] N 6]
(T (D W
t0
O 6] (D W N N A
6] A 6] (T
(T 07 N
J
W W O J
A O
W W
ti
w
� m
N to
t0
w
W o 0 o D]
(D o 0 o c o
01 ? IV
W W o
O O J
A A O
Q 3
W
t0
A W
rfl N W
(T N J
O � O
A
N
DJ
N N
J J
w w
W W
a
a
t0
O O
O O
Cn Cn
0
~
W
T
ate'
w
o 0
0 o
A O A
O G
O]
J J (T
[gyp
O
N
COZY
N
[D
N
N
W O W (D W (T
(D O N N
N
(O 01 N N W N OJ
A 6l W O (O
07 O GT �
N� A N
m O N N
N O 01 W
N
O] (Ji (O O A 01 N
W 07 f0 (O
ATTACHMENT 3a
Page 1 of 17
Explanation of Variances Between Budgeted & Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Description Budget Actual Over /(Under)
Opportunity Fund - Fund 119
Revenues
Expenditures
Transfers In - Other 410,000 410,000
Transfers Out - Operating
Transfers Out - Capital
On June 22, 2019, as part of its final review of the FY 2019 -20 and FY 2020 -21 operating budget,
Council directed staff to establish an Opportunity Fund. Council approved a fund balance transfer in
the amount of $410,000 from Open Space Acquisition Fees Fund 235 to the Opportunity Fund 119
(formerly Special Projects Fund) for the remaining balance of unrestricted funds for housing, land and
open space acquisition. This balance was transferred back to the General Fund in FY 2020 -21 for
appropriation to capital projects.
Infrastructure Funds
Description Budget Actual Over /(Under)
Gas Tax - Fund 201 (158,982)
Revenues 2,704,603 2,619,785 (84,818)
Expenditures - - -
Transfers In - Capital
Transfers Out - Operating
Transfers Out - Capital
946,219 1,020,383
1,261,000 1,261,000
74,164
The State of California imposes per - gallon excise taxes on gasoline and diesel fuel, sales taxes on
gasoline and diesel fuel and registration taxes on motor vehicles with allocations dedicated to
transportation purposes. The local (city and county) portions of these allocations flow through the
Highway Users Tax Account (HUTA), the familiar gasoline tax revenues that have been in place for
decades, and the Road Maintenance and Rehabilitation Account (RMRA) which allocates much of the
revenue from the Road Repair and Accountability Act of 2017 (SB1 Beall). The City receives gas tax
revenue directly from the State of California.
A portion of the revenue received is used to offset costs incurred by the Streets Maintenance Division
of Public Works, which is reflected as an operating transfer out of Fund 201. The rest of the revenue
is used to fund street overlay projects. The State Department of Finance provides cities with revenue
projections. The City was allocated less revenue than anticipated due to lower than expected gas tax
revenue collected by the State. Revenue losses due to lower fuel consumption during the COVID -19
pandemic were mostly offset by an increase in the tax rate per gallon mandated by SB1.
2020 -12 -09 Item #08H Page 23 of 56
ATTACHMENT 3a
Page 2 of 17
Explanation of Variances Between Budgeted & Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Infrastructure Funds (Continued)
Description
Budget
Actual
Over /(Under)
State Capital Grant - Fund 203
473,409
Revenues
632,000
855,409
223,409
Expenditures
-
-
-
Transfers In - Capital
150,445
150,445
-
Transfers Out - Capital
632,000
382,000
(250,000)
This fund reflects reimbursements received from various state granting agencies for actual
expenditures incurred for eligible activities.
The City recorded $748,306 in reimbursements from the state for the Cardiff Living Shoreline Project
(CP16A). The City received only a portion of the actual revenues in FY 2018 -19 from grant
reimbursements for the project because expenditures had not yet been incurred. The remaining grant
revenue was received in FY 2019 -20 and revenues collected exceeded the budget.
The City also received $143,374 in reimbursements from the Rail Corridor Cross Connect project
(WC19D). The remaining grant reimbursements were for the Cottonwood Creek Runoff Plan
(WD02A) and San Diego Service Authority for Freeway Emergency (SAFE) program (WC13B)
expenditures.
The El Camino Real Storm Drain Repair project (CD06D) was closed and $150,445 was returned to
the fund.
Capital transfers out were lower than anticipated due to state grant funding for the Community
Resource Center for homeless programs being recorded in FY 2020 -21. The Housing Element
Update Implementation project (WC20D) received a capital transfer of $382,000 from this fund.
Budget Actual Over /(Under)
TransNet Program (Prop A) - Fund 211 1,068,034
Revenues
Expenditures
Transfers In - Capital
Transfers Out - Capital
1,739,000 2,807,034 1,068,034
54 54
1,671,210 1,671,210
The revenue in this fund is based on the actual draw down requests from the City to SANDAG to
cover CIP projects as expenditures are incurred. The actual amount includes reimbursements for
expenditures that occurred in the prior year. Draw down requests for project expenditures were larger
than expected this fiscal year, mostly for the North Coast Highway 101 (Leucadia) Streetscape project
(CSO4D).
2020 -12 -09 Item #08H Page 24 of 56
ATTACHMENT 3a
Page 3 of 17
Explanation of Variances Between Budgeted & Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Infrastructure Funds (Continued)
Description
Budget
Actual
Over /(Under)
Coastal Zone Management - Fund 212
(19,563)
Revenues
532,972
488,679
(44,293)
Expenditures
254,285
229,555
(24,730)
Transfers Out - Capital
28,380
28,380
-
This fund was established in 1998 when the Transient Occupancy Tax (TOT) was increased, and an
additional two percent to be used for beach sand replenishment and stabilization programs.
Revenues were below projections, primarily the result of hotel closures while stay at home orders
were in effect early during the COVID -19 pandemic. The variance in expenditures at year -end was
mainly due to maintenance not being required for the Cardiff State Beach Living Shoreline Project this
fiscal year, including sand dune replacement, trail and beach path accessibility repairs. A transfer out
of $28,300 was made to the Beacon's Retaining Wall Emergency Repair project (CX20B).
Description Budget Actual Over /(Under)
Federal Capital Grant - Fund 223 (2,381,861)
Revenues 2,859,584 1,226,367 (1,633,217)
Expenditures
Transfers In - Capital
Transfers Out - Operating
- 364,582 364,582
24,015 24,015 -
- 384,061 384,061
Transfers Out - Capital 1,738,201 1,738,201 -
This fund records reimbursements from various granting agencies for actual expenditures incurred.
The City did not receive federal funds for the Santa Fe HSIP Improvements, El Camino Real Z
Crossing and North Coast Highway 101 Pedestrian Beacon proposed projects this fiscal year. Grant
revenues were also lower than anticipated due to Coronavirus Aid, Relief, and Economic Security
(CARES) Act funds budgeted in FY 18 -19 but received this fiscal year.
2020 -12 -09 Item #08H Page 25 of 56
ATTACHMENT 3a
Page 4 of 17
Explanation of Variances Between Budgeted & Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Grant Funds
Description Budget Actual Over /(Under)
State Law Enforcement Grant - Fund 202 -
Revenues 100,000 155,948 55,948
Expenditures 100,000 155,948 55,948
The State Law Enforcement (SLEF) Grant program appropriates funds for local jurisdictions to
supplement law enforcement services. This is an annual block grant and the funds can be used to
offset additional law enforcement costs and relieve the General Fund.
Description Budget Actual Over /(Under)
Government /Education Access - Fund 213 69,514
Revenues 394,197
Expenditures 208,592
385,117
129,998
(9,080)
(78,594)
Transfers Out - Capital 185,953 185,953 -
This fund records revenues and expenditures for Public Educational and Government (PEG) fees
received from cable providers that operate within the City. The positive carryover in this fund is due to
slightly lower than anticipated revenues from PEG fees received from AT &T, but significantly lower
expenditures on materials and supplies (since funding for the City AV upgrades are being expensed
from the AV project rather than this fund) and on contracts and services (resulting from fewer onsite
Council meetings due to the Civic Center renovation and COVID -19 pandemic).
Transfers out of this fund are made to support capital replacement of technology infrastructure in the
Government /Educational Access Project (WC12C).
Description Budget Actual Over /(Under)
Solid Waste Recycling - Fund 214 20,452
Revenues
Expenditures
Transfers Out - Operating
412,700 366,727 (45,973)
647,869 581,443 (66,426)
Transfers Out - Capital - - -
Revenues were lower than projected due to a decrease in recycling payments received from EDCO.
The decrease in recycling payments was caused by a reduced demand in recycling commodities
markets, primarily due to increased restrictions placed by China on accepting recyclable materials.
Operating expenditures in the Solid Waste /Household Hazardous Waste (HHW) fund were lower than
projected primarily due to reduced hours on education contracts resulting from school closures during
the COVID -19 pandemic.
2020 -12 -09 Item #08H Page 26 of 56
ATTACHMENT 3a
Page 5 of 17
Explanation of Variances Between Budgeted & Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Grant Funds (Continued)
Description
Budget
Actual
Over /(Under)
Senior Nutrition Grant - Fund 221
(21,598)
Revenues
80,570
77,371
(3,199)
Expenditures
140,584
154,272
13,688
Transfers In - Operating
61,304
56,593
(4,711)
This fund records revenues and expenditures for the Senior Nutrition Program. The program is
funded through a grant from the County of San Diego, participant donations and a transfer from the
General Fund.
Year -end revenues were less than expected due to the COVID -19 pandemic, which resulted in the
cancellation of in- person meal service, thereby reducing participant donations. The County
reimbursement was less than projected due to unanticipated meal service from COVID -19.
Expenditures were also higher than anticipated due to the COVID -19 pandemic, which resulted in an
increase in the number of overall meals served.
Description
Budget
Actual
Over /(Under)
CDBG Grant - Fund 222
83,331
Revenues
669,707
377,282
(292,425)
Expenditures
592,376
208,761
(383,615)
Transfers In - Operating
20,669
12,810
(7,859)
Transfers In - Capital
60,865
60,865
-
Transfers Out - Capital
98,000
98,000
-
Actual revenue and expenditures were less than projected mostly due to the budget reflecting the
entire available balance of the Residential Rehabilitation (Res Rehab) program. In addition to what
has been drawn to date, expenditures were incurred that have not yet been drawn from the
Department of Housing and Urban Development (HUD), including $58,720 worth of Res Rehab costs.
The Res Rehab costs cannot be drawn until the projects have been completed. Lastly, there were
two facility improvement projects that were not completed by the sub - recipients, totaling $64,648.
These funds will be reallocated in FY 2020 -21.
The actual transfers in from the General Fund are lower than anticipated because expenditures for
staff vacation and other leaves reimbursed by the CDBG fund were lower than anticipated, which
resulted in a slight savings. Additionally, the Management Analyst was on leave and returned in
February at part -time hours for further savings.
A transfer was made from the Encinitas Community Park Offsite Improvements project (CS0713) to
this fund to return the remaining funding when the project was closed.
A transfer out of $98,000 was made from this fund to future project reserves.
2020 -12 -09 Item #08H Page 27 of 56
ATTACHMENT 3a
Page 6 of 17
Explanation of Variances Between Budgeted & Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Grant Funds (Continued)
Description Budget Actual Over /(Under)
Federal Law Enforcement Grant - Fund 228 -
Revenues 10,000 - (10,000)
Expenditures 10,000 - (10,000)
The Federal Justice Assistance Grant program appropriates funds for local jurisdictions to
supplement law enforcement services. This is an annual block grant and funds are used by the City
for service law enforcement radio communications systems when eligible. The City did not receive a
block grant from the Edward Byrne Memorial Justice Assistance Grant (JAG) for FY 2019 -20.
This fund records revenues and expenditures associated with donations received by the City that are
restricted for a specific use. Revenues were under budget mostly due to lower than anticipated fund
raising for the purchase of a public art, which has been extended into the next fiscal year. The year
end variance in expenditures is mainly the result of postponing the purchase and installation of a
public art and Community Grant Reimbursements being less than anticipated due to impacts from the
COVID -19 pandemic.
This fund receives a transfer from the General Fund in the amount of $140,000 for the Community
Grant Program.
2020 -12 -09 Item #08H Page 28 of 56
Description
Budget
Actual
Over /(Under)
Restricted Donations Grant - Fund 229
94,542
Revenues
205,600
106,165
(99,435)
Expenditures
345,600
151,624
(193,976)
Transfers In - Operating
140,000
140,000
-
Transfers Out - Capital
15,000
15,000
-
This fund records revenues and expenditures associated with donations received by the City that are
restricted for a specific use. Revenues were under budget mostly due to lower than anticipated fund
raising for the purchase of a public art, which has been extended into the next fiscal year. The year
end variance in expenditures is mainly the result of postponing the purchase and installation of a
public art and Community Grant Reimbursements being less than anticipated due to impacts from the
COVID -19 pandemic.
This fund receives a transfer from the General Fund in the amount of $140,000 for the Community
Grant Program.
2020 -12 -09 Item #08H Page 28 of 56
ATTACHMENT 3a
Page 7 of 17
Explanation of Variances Between Budgeted & Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Grant Funds (Continued)
Description
Budget
Actual
Over /(Under)
CSA -17 Benefit Fees - Fund 230
Budget
Actual
54,284
Revenues
568,553
532,967
(35,586)
Expenditures
547,328
457,458
(89,870)
Transfers Out - Capital
10,000
10,000
-
County Service Area 17 (CSA -17) provides ambulance service in Encinitas and neighboring
communities. Funds are disbursed to the City by the County to provide facilities, equipment, supplies
and personnel necessary to provide Emergency Medical Services and Advanced Life Support.
Revenues were under budget due to the additional four year warranty purchased for cardiac monitors
which is only reimbursed by the County on an annual basis rather than in one lump sum.
Expenditures were under budget due to additional medical supplies and equipment purchased for
lifeguards and paramedics that were reimbursed by the CARES Act due to the COVID -19 response.
In addition, training and conferences were canceled due to the COVID -19 pandemic.
A transfer of $10,000 was made to the 800 MHz Radio Upgrade project (WC18A) for the purchase of
portable radios.
Development Impact Funds
Description
Budget
Actual
Over /(Under)
Development Impact Funds
1,591,996
Funds 231 - 239; and 251 - 253
Revenues
976,623
2,743,919
1,767,296
Expenditures
-
-
-
Transfers In - Other
-
-
-
Transfers In - Capital
1,750
1,750
-
Transfers Out - Operating
80,838
256,139
175,301
Transfers Out - Capital
2,613,845
2,613,845
-
Transfers Out - Other
410,000
410,000
-
The variance in actual revenues received was largely the result of the City receiving over $947,000 in
Traffic Mitigation Fees related to the Scripps hospital expansion. Revenues from Park Development,
Park Acquisition Fees and Fire Mitigation Fees were also higher than anticipated.
The variance of $175,301 in operating transfers out was the result of higher than anticipated revenue
from Fire Mitigation Fees which is transferred to the General Fund for debt service payments for the
reconstruction of Fire Stations 2 and 3.
2020 -12 -09 Item #08H Page 29 of 56
ATTACHMENT 3a
Page 8 of 17
Explanation of Variances Between Budgeted & Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
The Development Services Department is responsible for oversight of the following funds:
Revenues:
Budget
Actual
Over /(Under)
Park Development Fees - Fund 231
$ 137,000 $
282,688 $
145,688
Park Acquisition Fees - Fund 232
369,000
504,619
135,619
Open Space Acquisition Fees - Fund 235
23,150
63,326
40,176
Recreational Trails Fees - Fund 236
5,900
12,684
6,784
Community Facilities Fees - Fund 237
28,550
33,302
4,752
Affordable Housing - Fund 253
5,000
55,279
50,279
Total
$ 568,600 $
951,898 $
383,298
The revenue for the 231, 232, 235, 236, and 237 funds are generated by fees paid for new residential
units obtaining final inspection approval. It was anticipated that 60 new units would receive final
inspection approval and pay the associated mitigation fees. There were 59 units, but the fees used in
the budget calculations were lower than the actual fees. Lastly, the interest earned on the cash on
hand for the 253 fund was higher than anticipated.
The Engineering Services Division is responsible for oversight of the following funds:
Revenues: Budget Actual Over /(Under)
Traffic Mitigation Fees - Fund 233
$ 118,093
$ 1,219,736 $
1,101,643
RTCIP Fee - Fund 234
155,702
190,697
34,995
Flood Control Mitigation Fees - Fund 239
80,731
114,185
33,454
Total
$ 354,526
$ 1,524,619 $
1,170,093
The variance in actual revenues received was largely the result of the City receiving over $947,000 in
Traffic Mitigation Fees related to the Scripps hospital expansion.
The Fire Department is responsible for oversight of the Fire Mitigation Fee Fund (238) below:
Revenues: Budget Actual Over /(Under)
Fire Mitigation Fees - Fund 238 $ 52,288 $ 222,837 $ 170,549
Revenues received are more than projected due to additional fees collected from the Encinitas Beach
Hotel and larger number of residential units than projected.
2020 -12 -09 Item #08H Page 30 of 56
ATTACHMENT 3a
Page 9 of 17
Explanation of Variances Between Budgeted & Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
In Lieu Fees for underground utilities and curbs, gutters and sidewalks (Funds 251 and 252)
exceeded budget projections by $43,357:
Revenues: Budget Actual Over /(Under)
Curb /Gutter /Sidewalk - Fund 251 $
24 $
7,253 $
7,229
Underground Utilities - Fund 252
1,185
37,313
36,128
Total $
1,209 $
44,566 $
43,357
Municipal Improvement Districts
1,491,096
1,344,408
(146,688)
Description
Budget
Actual
Over /(Under)
Maintenance Improvement Districts (MIDs)
40,000
40,000
60,190
Funds 291 - 294
Revenues
114,579
150,529
35,950
Expenditures
139,644
115,544
(24,100)
Transfers In - Operating (Fund 294)
16,000
16,139
139
The Maintenance Improvement District funds record revenues and expenditures associated with the
Villanitas, Cerro Street, Village Park and Wiro Park assessment districts. Higher than anticipated
revenues from property taxes and interest earnings, and lower than anticipated expenditures on
maintenance activities and water utilities resulted in an overall favorable year -end variance among the
funds.
Wiro Park MID (Fund 294) received a transfer from the General Fund for operating expenditures.
Description
Budget
Actual
Over /(Under)
Encinitas LLD - Fund 295
229,344
Revenues
1,518,950
1,600,751
81,801
Expenditures
1,491,096
1,344,408
(146,688)
Transfers In - Operating
-
855
855
Transfers Out - Capital
40,000
40,000
-
The Encinitas Landscape and Lighting District (ELLD) fund records revenues and expenditures
associated with the Citywide landscaping and lighting assessment district. The District's revenue
derived from property taxes was slightly greater than anticipated. Year -end savings resulted mostly
from expenditures that were $99,926 lower than anticipated for maintenance contracts (traffic signal
and street light maintenance and repair and landscape maintenance); $24,383 lower on water; and
$20,693 lower on electricity.
A transfer was made out of the fund to the Street Light and Traffic Signal Replacement Project
(CS17G) for the replacement of street lights, traffic signals and traffic signal cabinets that are
damaged or knocked down by vehicles during the course of the year.
2020 -12 -09 Item #08H Page 31 of 56
ATTACHMENT 3a
Page 10 of 17
Explanation of Variances Between Budgeted & Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Municipal Improvement Districts (Continued)
Description Budget Actual Over /(Under)
Encinitas Ranch LLD - Fund 297 113,839
Revenues 630,200 682,328 52,128
Expenditures 630,062 569,008 (61,055)
Transfers In - Operating - 657 657
Transfers Out - Capital - - -
The Encinitas Ranch Landscape and Lighting District (ELLD Zone H) fund records revenue and
expenditures associated with the Encinitas Ranch Landscaping and Lighting assessment district.
Revenue from investment earnings was slightly higher than projected. Expenditures were lower than
anticipated due to reduced expenditures of $37,564 on maintenance and repair contracts and $15,093
on water.
Debt Service Funds
Description Budget
Actual
Over /(Under)
Debt /Encinitas PFA - Fund 301/302
(10,272)
Revenues 9,200
613
(8,587)
Expenditures 3,730,858
3,720,295
(10,563)
Transfers In - Debt Service 3,730,858
3,718,611
(12,247)
Transfers Out - Debt Service -
-
-
The Debt Service Funds are used to record principal and interest payments on city debt. The overall
budget variance was less than one percent for this fund. The
variance in expenditures is the result of
a reduction in debt administration expense.
Capital Projects Funds
Description Budget
Actual
Over /(Under)
Capital Improvements - Fund 401
(122,594)
Revenues -
-
-
Expenditures -
-
-
Transfers In - Capital 7,949,010
7,949,010
-
Transfers Out - Capital 3,215,031
3,337,625
122,594
This fund includes new capital and work projects that are
budgeted on a
multi -year basis. The
transfer in reflects the monthly equity transfers for FY 2019 -20,
as well as the remaining carryover
amount at June 30, 2020.
The remaining balances for closed projects are transferred out of this fund to their original funding
source. The variance in the Transfers Out category is mostly the result of a rebate from local water
and wastewater utility districts to raise manhole covers and cleanouts during the annual street overlay
project.
2020 -12 -09 Item #08H Page 32 of 56
ATTACHMENT 3a
Page 11 of 17
Explanation of Variances Between Budgeted & Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Capital Projects Funds
Description Budget Actual Over /(Under)
Capital Improvements - Fund 402 -
Revenues - - -
Expenditures - - -
Transfers In - Capital 7,736,743 7,736,743 -
Transfers Out - Capital 3,915,920 3,915,920 -
This fund includes new capital and work projects that are budgeted on a multi -year basis. The
transfer in reflects the monthly equity transfers for FY 2019 -20 as well as the remaining carryover
amount at June 30, 2020. The actual cash will be transferred into the 402 fund from the funding
sources when projects are budgeted. The transfers out was primarily the result of closing projects
and returning the balances to the funding sources.
Description Budget Actual Over /(Under)
Facilities Capital Maintenance - Fund 403 (3,161,076)
Revenues
Expenditures
Transfers In - Operating
4,437,840 1,276,764 (3,161,076)
1,100,000 1,100,000 -
Transfers In - Capital 80,000 80,000 -
Transfers Out - Capital - - -
The Facilities Capital Maintenance Fund (403) provides funding for city facilities maintenance through
annual transfers of $1,100,000 from the General Fund. Expenditures were below budget due to
postponing the replacement of the Civic Center Improvements (Phase One) until FY 2020 -21. This
project includes rehabilitation of the fire suppression system, carpet replacement, Council Chambers,
security upgrades and interior painting.
2020 -12 -09 Item #08H Page 33 of 56
ATTACHMENT 3a
Page 12 of 17
Explanation of Variances Between Budgeted & Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Enterprise Funds
Description Budget Actual Over /(Under)
Cardiff Sanitary Division - Fund 511 915,412
Revenues
Expenditures
Transfers In - Capital
5,012,027 5,628,125
616,098
3,899,192 3,849,673
(49,519)
- 1,156,438
1,156,438
Transfers Out - Capital 1,075,000 1,981,643 906,643
Revenues exceeded budget projections due to higher than projected investment earnings and
revenue collected from service charges and connection fees. Additionally, Olivenhain pump station
cost sharing revenue (received from Solana Beach and Rancho Santa Fe) was higher than projected.
The contracts and services category realized savings due to lower than projected general operations
repairs (utility hole /pipeline repairs) and a San Elijo JPA FY19 closeout credit which was received in
FY 2020 -21. Additionally, actual internal (administrative) support costs were lower than budgeted.
Description Budget
Actual
Over /(Under)
Cardiff Sanitary Division Capital Replacement - Fund 512
10,651,698
Expenditures 10,915,092
13,599
(10,901,493)
Transfers In - Capital 1,075,000
1,981,643
906,643
Transfers Out - Capital -
1,156,438
1,156,438
As a capital replacement fund, the expenditure budget reflects the FY 2018 -19 carryover amount and
the FY 2019 -20 appropriations. The Transfers In - Capital amount is the excess operating fund
balance after the target fund balance is met. The Transfers Out - Capital amount reflects the actual
expenditures for FY 2018 -19 that are transferred to construction in progress in the Cardiff Sanitary
Division (CSD) Operating Fund 511 at the end of the year.
Actual expenditures reflect CSD's share of capital improvements at the San Elijo Water Reclamation
Facility. The large variance is primarily the result of lower than anticipated expenditures for the
Collection System Rehab project (CC04E), which is a reserve that covers miscellaneous repairs and
rehabilitation on an as- needed basis, and Olivenhain Trunk Improvements (CC04J), which were
delayed and construction is anticipated to begin in 2021.
The year -end expenditure amount only accounts for Master Plan Costs. Other expenditures include
$669,391 for San Elijo Water Reclamation Facility contribution and $42,530 for the CSD Collection
System Rehab project (CC04E), for a total of $711,921, which was transferred out at year -end.
2020 -12 -09 Item #08H Page 34 of 56
ATTACHMENT 3a
Page 13 of 17
Explanation of Variances Between Budgeted & Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Enterprise Funds (Continued)
Description Budget Actual Over /(Under)
Cardiff Sanitary Division Capital Expansion - Fund 513 188,738
Revenues 100,000 288,738 188,738
Transfers Out - Capital - - -
Expansion funds are used to finance improvements which expand the capacity of the sewer collection
and treatment systems and are derived from connection fees. Revenue was greater than anticipated
primarily due to capacity fees paid for Encinitas Senior Living facility.
Description Budget Actual Over /(Under)
Encinitas Sanitary Division - Fund 521 1,629,287
Revenues
Expenditures
Transfers In - Capital
2,723,358 3,232,956
509,598
1,784,436 3,257,660
1 ,473,224
- 1 ,197,703
1 ,197,703
Transfers Out - Capital 3,233,155 1,837,945 (1,395,210)
Revenues exceeded budget due to higher than projected investment earnings and sewer service
charges. Contracts and services have savings due to lower than projected treatment costs at the
Encina facility and lower than expected maintenance costs for pump stations and general operations
(utility hole /pipeline repairs). Additionally, actual internal (administrative) support costs were less than
budgeted due to a duplicate entry error when preparing the budget.
Description Budget
Actual
Over /(Under)
Encinitas Sanitary Division Capital Replacement - Fund 522
4,596,269
Revenues
-
Expenditures 7,202,782
13,599
(7,189,183)
Transfers In - Capital 3,233,155
1,837,945
(1,395,210)
Transfers Out - Capital -
1,197,703
1,197,703
As a capital replacement fund, the expenditure budget reflects the FY 2018 -19 carryover amount and
the FY 2019 -20 appropriations. The Transfers In - Capital actuals are the final adjustments at the
year end to transfer the available funds over the target balance in the Operating Fund. The Transfers
Out - Capital amount reflects the actual expenditures for FY 2019 -20 that are transferred to
construction in progress in the Encinitas Sanitary Division (ESD) Operating Fund 521 at the end of the
year.
Actual expenditures reflect ESD's share of capital improvements at the Encina Wastewater Authority
facility. The large variance is primarily the result of lower than anticipated expenditures for the ESD
Collection System Rehab project (CE04H), which is a reserve that covers miscellaneous repairs and
rehabilitation on an as- needed basis, and the Encina Plant Improvements project (CE20B), for which
the budget rolls from one year to the next.
The year -end expenditure amount only accounts for Master Plan Costs. Other expenditures include
$976,758 for Encina Wastewater Authority facility contribution and $142,323 for Leucadia Wastewater
District projects, for a total of $1,119,080, which was transferred out at year -end.
2020 -12 -09 Item #08H Page 35 of 56
ATTACHMENT 3a
Page 14 of 17
Explanation of Variances Between Budgeted & Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Enterprise Funds (Continued)
Description Budget Actual Over /(Under)
Encinitas Sanitary Division Capital Expansion - Fund 523 (41,901)
Revenues 95,000 53,099 (41,901)
Expenditures -
Expansion funds are used to finance improvements which expand the capacity of the sewer collection
and treatment systems and are derived from connection fees. The decrease in revenue is due to
fewer new connections than projected.
Other Proprietary Funds
Description
Budget
Actual
Over /(Under)
Section 8 Housing - Fund 551
(2,159)
Revenues
280,531
283,390
2,859
Expenditures
321,901
285,751
(36,150)
Transfers In - Operating
53,370
12,202
(41,168)
Transfers Out - Operating
-
-
-
Revenues were slightly higher than projected. The Department of Housing and Urban Development
(HUD) issued a rate increase in January on the administrative fees earned per unit for each of our
regular Encinitas vouchers. In addition, the City received $21,394 in CARES Act Housing Choice
Voucher (HCV) Administrative funding (Round #1), which reduced the overall administrative costs to
the program.
Expenditures were under projections. The Housing Assistance Payments (HAP) for the Port -In
vouchers were less than anticipated. Staff estimated 12 Port -Ins, but the actual number was 11. It
was also anticipated that administrative fees would be paid on two Port -Outs, but there was only one
Port -Out this year. Lastly, no Administrative Plan updates were needed this year, resulting in savings
in consultant fees.
Transfers In were lower than anticipated because staff vacation time and other leaves were charged
to the General Fund instead of the Section 8 fund, in accordance with HUD requirements.
2020 -12 -09 Item #08H Page 36 of 56
ATTACHMENT 3a
Page 15 of 17
Explanation of Variances Between Budgeted & Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Other Proprietary Funds (Continued)
Description Budget Actual Over /(Under)
Section 8 Housing HAP - Fund 552 2,549
Revenues 1,152,562 1,122,250 (30,312)
Expenditures 1,164,562 1,131,701 (32,861)
Transfers In - Operating - - -
Transfers Out - Operating - - -
Housing Assistance Payments (HAP) received from the Department of Housing and Urban
Development (HUD) for our regular Encinitas vouchers were 3% lower than projected. This year, staff
estimated helping 98 voucher holders, but were only able to assist 96. This was mostly due to higher
per unit costs.
Expenditures were also 3% percent lower than anticipated. The HAP costs paid for the regular
Encinitas vouchers were lower than anticipated. Staff was not able to assist as many voucher holders
as anticipated due to higher per unit costs. Port -Outs were also lower because projections were
based on two Port -Outs, but there was only one this year.
Description
Budget
Actual
Over /(Under)
Pacific Pines Affordable Housing - Fund 561
(20,019)
Revenues
217,800
223,357
5,557
Expenditures
242,558
258,807
16,249
Transfers In - Operating
20,758
11,431
(9,327)
Transfers Out - Capital
17,400
17,400
-
Revenues were slightly higher than projected mostly due to interest being earned at a higher rate than
anticipated. Additionally, the rental subsidy received from the units at the Pacific Pines condominium
complex was slightly higher. The payment amounts received were higher because the subsidized
portion of the rent paid on the tenants' behalf was higher. This usually occurs when tenant income is
reduced.
Actual expenditures were higher than anticipated. There was an unexpected special assessment fee
charged by the HOA in August, as well as an 18% increase in HOA fees. Then, in January there was
a second unexpected special assessment fee charged.
Transfers In were lower due to the Management Analyst being out on leave and returning in February
at part -time hours.
There was a Transfer Out to the maintenance schedule project budget (WC18D) for the 16 units at
Pacific Pines. This project budget is meant to support a proactive approach to performing
maintenance of these units, which has reduced the maintenance costs that are posted against the
operating budget.
2020 -12 -09 Item #08H Page 37 of 56
ATTACHMENT 3a
Page 16 of 17
Explanation of Variances Between Budgeted & Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Internal Service Funds
Description Budget Actual Over /(Under)
Self Insurance Program - Fund 601 805,852
Revenues 1,090,908 1,540,711 449,803
Expenditures 2,786,850 2,430,801 (356,049)
Transfers In - Operating 1,691,898 1,691,898
This fund records revenues, transfers in, and expenditures associated with claims, legal defense
costs, insurance procurement, insurance dividends and safety programs. Revenues were larger than
expected due to refunds from insurers and an increase in workers' compensation interfund transfers.
Expenditures were lower than projected due to lower than anticipated liability costs and reduced
expenditures for professional services. Under COVID -19 special circumstances, claims and litigation
were on hold due to the Courts being closed.
Description Budget Actual Over /(Under)
Wastewater Support - Fund 611 (333,296)
Revenues 973,004 916,133 (56,871)
Expenditures 842,299 1,118,724 276,425
Transfers In - Operating - - -
Transfers Out - Operating 132,000 132,000
This fund records the operational expenditures related to wastewater collection support. The
expenditures are allocated to Cardiff Sanitary Division (Fund 511) and Encinitas Sanitary Division
(Fund 521). The variance in expenditures is primarily due to Auditor's direction that PERS and Other
Post Employment Benefits (OPEB) costs attributed to Internal Service Funds need to be recorded in
the respective fund rather than the General Fund.
Description Budget Actual Over /(Under)
PW Fleet Maintenance - Fund 621 (169,804)
Revenues 578,749 556,365 (22,384)
Expenditures 589,193 736,613 147,420
The variance in expenditures is primarily due to Auditors' direction that PERS and Other Post
Employment Benefits (OPEB) costs attributed to Internal Service Funds need to be recorded in the
respective fund rather than the General Fund.
2020 -12 -09 Item #08H Page 38 of 56
ATTACHMENT 3a
Page 17 of 17
Explanation of Variances Between Budgeted & Actual Fund Balance -
Other City Governmental Funds
(Refer to Attachment 3)
Internal Service Funds (Continued)
Description
Budget
Actual
Over /(Under)
PW Fleet Vehicle Replacement - Fund 622
43,230
Revenues
10,000
33,298
23,298
Expenditures
357,433
337,501
(19,932)
Transfers In - Operating
197,000
197,000
-
Expenditures were lower than anticipated due to
the purchase of a replacement for the Pacifica Van
postponed until FY 2020 -21.
Description
Budget
Actual
Over /(Under)
PW Machinery & Equipment Replacement - Fund 623
660,299
Revenues
10,000
-
(10,000)
Expenditures
778,247
107,948
(670,299)
Transfers In - Operating
240,000
240,000
The purchase price of the wastewater collection TV truck was lower than anticipated and a backhoe
was not replaced due to low use. There were no revenues recorded since there were no auction sales
of old equipment this fiscal year.
Description
Budget
Actual
Over /(Under)
PW Fire Apparatus Replacement - Fund 624
87,665
Revenues - - -
Expenditures 98,644 10,979 (87,665)
Transfers In - Operating 378,000 378,000 -
Revenues and expenditures in this fund account for the lease financing of Fire apparatus. The
purchase of a new fire engine was budgeted for FY 2019 -20, but was purchased in FY 2020 -21. As a
result, lease expenses were lower than anticipated.
2020 -12 -09 Item #08H Page 39 of 56
N
N
Q
N
0
Q
DO
2
T
CD
Q
h
N
C)
Z
m
n o m n v7 G1 rt 2
T
�' rt rt D
)>
W n n D m
°-
O N O Q O 3 O O of 1
O Q o 0 0l of
O -O ti c N O O G ."O
°'
Z
D N v ro p' Q (D T
D r° rt u3 ( M i
D O� M o rt r
v
T O. v C
3 Z
z
r v v C
D
r rt� S T
3
rp
z C 3 CC
N -O w r)
`O
ci C In rD rt C
3 r O N C
Z7 N ut N (D G W
Z n rt
m N O
m 3 A w 3 (D Z
Z O 20 � (D rr.
rD v C
m
.3+
-O n j W O m m p
Ln v UOO (3D m>
rb
N N. M Q
(D
rr• 3 �_ 'n N
C 'O 3 3 3 X C
m rD �, 3 N u, N
Z n
O (D 01
C7 -� u, N
O
C N 3 G
0T _rt.
G)
V1 3 rt O 7
3 UQ 0
N rD
rD (D 3
Z M k 3 n
vii eO-r 03q
rD 3 rt
C O
O (D O_ (D
rt * D G)
m D
FD. m s
n
G7 (l n v
rt
< Q N
O S N
C m N
rt ff T
a
N.
rD
Ln O_
T 3
C Q
N
Q W
X
—
N N N N N N N N
N N N N N
N N N N N
m
O
W N N N N F� F� O
N F� F� O O
F� O O O O
3
O lO 00 N F-- A W N
W N N W N
l0 N N N N
Q
T
A O
\ 3 (WD 3
A
W N 0) N
W
W
V
A Ln N A O
�. vOi
W
W
N
F� O m A
J A J I j
00
W Ln
Ln
O
F� m W L, 00
O O J U, J
N 7
O 3 0q
W
w
O Ol W O J
�j 3 3
O1
N 00 In
A
V V
N
O l0 A LO J
O n M N
W
A
Ln
W N
N
O O W V Ln
o
N
V
V
(D 'rD p
M
N A W W F-`
w
Ln m 0)
M
Ol
CLQ
M
N N N N 00 Ln A O
V
W A O 00
N
N
m rt
O
-I 0� O J 00 l0 J O
Ul
l0 A Cn Cn
A
A
e�n-r
01
O
m m O O N m w O
w o o w N O N 0
m
m
m m O 00
m m O w
A
V
�
J
N M Q
M
W O O N T O Ln O
N
N N O 00
O1
0)
m
J
X O D
0 -O -O
Ol
N I� N N Ln N N
N
N
N
N
3 (D -6
W
N O N A M In O O
W
LO
00
00
O_ v O 00
00
W l0 O l0 N A l0 O
N
I--�
O1
T
rr = <
W
W O O W A O 00 O
W
W
V
V
C 3' (D Dl
N
00 O O 00 00 (n N O
W
W
A
A
Uq O-
00
O O O l0 N (3) O
P"
A
A
N
O
A
N N
m
m
W
w
Z
0) lO l0 W
00
W (n O 00
J J W A J
A
l0 W U'i U'i
V
J
rt '�-r
N
V O O N N A
W
00 In O 00
V
J
='
V
A O In V Ln LO
W
00 In O l0
W
W
OU
00
00 O N W N lO
O
N O O 00
N
N
O
t+
N
A
_ A
N
N
O
O
W
A W
3 O Z
O1
O1
A W l.O
O N W
l!1
W
Ul
W
V
00
N V
O 00
�. (D
N
O l0 N
N
N
0
0 O
7'
N
O A J
00
00
W
0 W
N
O 00 W . i i
LOO
l0
N
O N
A n.i
D
F+
A
N N N
ONO
N
W
V
W W N A W
LO
Ln Ol Ol
A
Ln N A
(n O J J
N
W 00 O 00
O
Ol W (n A
l0
U'i h-` O N lO
00
n l0 U'i W
O
O J U'i J
3 Q N
00
LO A O 00 Ul
N
00 W O l0
O1
0) W O A
EY
(nD
Cn
V 00 O T In
00
00 N O 00
N
l0 A LO J
00
Ol N O O N
O1
N W O N
N
O l0 V (n
N
N N
W
W
r)
O
A
w w N
A
A
3 _O Z
OAO
l0 LOO
LF1
N
N O N
00
l.0 In 00 U'i
lO
lO
�' ,�-r
V
O O J
V
m O N Ul
W
W
—
N
O O N
O1
00 O lO l0
F+
0
0 i i O i i O i
O0
N O O i O�
�0
i i i 00
X
_ n
(D
n
(D
u,
T
3
t+
t+
N
A
N A oo
W 03 m
W0
N
W
N W A N
N Ln V 00
W
O1
i-� W A
Ul A T
W
Ul
In N A 0)
T W Ln lO
3
\ W O-
V
A F-� N V
l0
A Ol 00
-1
O V U'1 00
-�
N
l0 A 00 00
A
W J W
N
0) W O I--`
ON d4
A
J 00 0) W
F+
N 00
LO
l0 A lO (n
N n
00
01 0 I--`
00
W 0 (n
W
0 l0 J J
(D
W
v
3
(D
ut
(D
G
r'
(D
Q
O
rD
(D
n
rt
O
N
O
Cl
D
T
Ta
V)
C)
J
fDT�
W
T
VM
l V
/rf
V
3
3
T
N
O
N
O
N
D
n
2
m
N
Q
N
Q
N
Q
Q
W
2
T
CD
h
W
rD
(D
rD
O_
O
rD
rD
n
rt
O
N
O
n
D
T
Ta
V)
C)
zy-
D
Q
rf
3
3
T
N
O
N
O
I
N
D
D
n
2
m
v
v
T
m n n
m
m y
c
m m G n G Z
m
D 3 T T n� p 77 � v v m
Q
p Di 01 01
--j E2.
p 3 rD In
^. s m�^
O =5 =5 - o A
^ _
O � O O rD -0 --1 D r
� O 2 2 O 3 ^ m n n n O
Z
D-
Dl Dl
D 3 - m
D 3 3 O m 0 3
D m m Q ( 3 v
D
3
a)
r
r TF � <
r TF TF (D N r-F >
of r
r N C C A D) N n
D v v
v N < (7
'* N
N N
O N N O ao p. 77 Q -6 m
01 0 o O
W n' T
v r 7J
C N N r3-r
K 3 n� '* O
7' rD• rD•
<
rD
6 C
—(D
T 3 UO ^ rt O
v
.�+
m 2 =� N p' Oq —. < _
r C A O T or rD
D 3 n n
rt rt m
m Z
M
C 3_- O_
—
p 3 c 3 � D v •*. o 3
o
77 3 v
Z 3 v— <-0
to a s T_ 01 O 3
C C m
G T Q v,
O C v p m
K 3' rD rt rD = c D O T rt D
i^ in'
^ Q Q Z
n v
S ari
m m 0'q' D T rD A
M 1
m 3
rt 3 m
Z p .�+ t^ (D O. !� rD N N T
p c
m
°
rCrt-r
0 v ° c
C
m Q Z
C
Z D
a3o
r
3(D 3 m O
ID Z
O_ to
c
v v
T < O
m C C (D R VA
3(D �n
D r rD rt
O
'. v N
e-F
rt A
T (D — ---'
T
z
Z
r*
rD
v
v
E/I
L/I
A A A
W W
N N N N N N
N N N N N N N N N N N N
T
�
O O O
O O
LO LO LO LO LO LO
In In In W W W W W W W W W
3
W N N
N N
V Ln A W N N
W N N l0 00 V M Ln A W N N
Q
A
N N
A
N
Q rD
A
A
N
m Ol Ln N
N
I--� 0 A 0) I--` J Ili I--�
�. N
W
N
A
N
A
W
N
Ln A lD O A
00 0 m O I-� 00
00
N
F. m N A N W 00 m V (n
(n A O 00 N (n V Cn O O
N 3
p 3 Oq
V
V
W��
A A 0 0
W
V A A r1i m V m W LO V
N 3
W
W
00
00
00
V to A M In V
N
O LO W A A A 0 O
O n M N
N
N
Ln
In
N
N LO 0 N W
N
A l0 O Ln N Ln V (n W N
p v
N
N
rD -0 p
N
0 Ln
00
N F.
rD
00
W F. F. W V N
W
00 Ln F. I--� (n F. N (n
rt n- v
N
N
m
o 00 N W o W
o
�n N o cn m cn 90 0 0
O
co
O
N
00
N l0 O i� O O
O to F- N O O
W
00
O N V O tD W W V O i.0 In
O 00 N W O M M W O l.O M 0
tD M Q
O
O
W
O O O In O O
O
O In A O In O O N W to to
m
W
W
N
I--`
x O D
-6 '6
N
W 00
A
0 lO N In W N
Q
N
l0 W
00
Si A 00 00 Ol V
- rt < 3
00
N In
O
F- W A V l0 W
C= rD
W
A�
000
L.0 N 000 O OWO 0)
N
O
W
W
V
Ln
00
F. F. N
rD Z
N
W 00
00
Ol
N V I--� N W
W
Ln Ln
00 Ln F. I--� (n F. N (n
F+
00 W
N
00 Cn V Ln W A
O
Ln F� O (n to O) V (n 00 O O
rt rt
00
N In
V
O A A In O W
W
O i� V O i.0 W W V O i.0 In
A
00 Ln
In
N N In V 0 w
00
O 00 N W O m m W O LO m 0
Op
A
0 00
00
"1 N 00 Ul N 01
O
O In A O In O O N W Ln Ln
� O
N
I
W
W
N
N
V
In N
.--.
3 rD z
O
O
O
O
N
N
W 00
00 W
N
O1
F+
Ol
V
(n F,
O
O
N
N 1.0
O
O
LO
O l0
,�-r
O
O
M
00 00
0
0
00
O 00
m
O
O
LO
O) W
0
O
Ln
O� i i i i i i
t+
N
A
N N
to
N
w D
fn
Ln
N
Ol Ln Ln N
O
I--` 0 Ln 0) W 00 A W
v
N
N
O
00 V 0 W A
W
N 0) N N N (n A 00 lO O
A
A
V
0 I--` 0) A A W
00
O (n O 00 lO W W W I--` I--`
3 Q 01
V
V
U'7
A
N
O i.0 i9 F+ T
W
V T A i9 N O In 4� i.0 NJ
rD
W
W
N
00 N
N
l0 W LO
N
O 00 In V In A A W A Ol
N
N
O
In Ln
A
W l0 W V
V
A A A Ol N Ln l0 00 00 V
N
Z
IDW
W l0
O
O O 0)
,-r
F+
V A
O
O
N
O O N
a—
00
O J
O
O
W
O O W
�^
Ln
00 V
O
O
A
O O A
m
f,
x
A
N V m
00
F. F. Ln
D
j
F+
00
Ol W F.
F W lO
Q
m
Ln V A
—
00
O O V
rD
Ln
O 00 J
0
A
N N
N
rL m
W
Ln
W
In
O
O1
0) Ln In N
00 W 0 W A
00
O
F+ 0 In W N A W
N 0 N N N 0 O V LO O
0 3
W Q
Ol A A W
N
O Cn O 00 l0 W W V N N
N
N
Ln
A
N
A O l0 l0 F. 0)
O
V 0) A lO N O Ln N lO N
DA
W
W
F+
00 N
N
l0 W l0 F. F. J
00
O 00 Ln V Ln A A O A 0)
N ^
N
N
0
(n (n
A
W l0 F- F- W J
W
A A A (3) N (n l0 A 00 J
(D
W
rD
(D
rD
O_
O
rD
rD
n
rt
O
N
O
n
D
T
Ta
V)
C)
zy-
D
Q
rf
3
3
T
N
O
N
O
I
N
D
D
n
2
m
N
N
Q
N
0
Q
DO
2
T
CD
N
h
N
m
v
rD
rD(D
rD
Q
0
rD
n
rt
O
N
O
n
D
T
Ta
V)
C)
zy-
D
Q
3
3
T
N
O
N
O
I
N
D
D
n
2
m
Z
0
m
n
v, m
v v7 v7 m
n n O Z
n n O p
°-
r
D
0 v D �° D Z
� rD ^ s rD a' - D
O n n n m
� n n
Ll.
0 w w -o
� -a -a ro 1
O v v -o T
ro „
Z
v
D rt
r
D n
D v v_
D v v +
m
m
m o � v,
r' 3 3;
O
--
-- . D
N
n m 7J O
Z
a -6 -a rD
2 rD 2 2
C '6 -6 N Z
O '6 -6 N �
m C
O
Z N m
D o D
C N n
m D
C N n
. rD
r0 T
v
Z
o�
Z
U, ID- 3 m o 3 C
p 0 ao ao
3 (
L m D
O_ z
-n
G v rt rt O
z 0- D Q Z
rn0
m r v 3 0
to
O
n
M m m
D x LA
O
z
m=5 3
:;o ro
z
c
(D
-< v
T
C
Z 3
T 3
C
Z
0
z ao
Z
ON
vn
o
Ln
T T T T T T
Ul Ul
Ul Ul Uj
Ul Ul Ul
T
N N N N F� O
T U'1 U'1
M
N N N
Fj F�
�
A W N F-- N N
N N N
W N F-,
W W N N
Q
T
J C: W C
00
D1
N N N W
N
N
V
N N N
A
�--� O N
\ 3 N
F+
W
J Cn O W O
A
A
W
l0 Ln m
Cl
Ln W
C2.
A
U'7
N
A
00 M I--` 00 W M
lO F� 00 O A O
N
Ul
O
A F� lD
V
W
m W J
O lO W
N
N
A A N
J A O
O
W
V
00 N N N Ln
N
W O 00
00
l0 J
m
O V l0
E
N
W
V
N
V
l0 m V A LO N
A A W J
O
N
Cn N A
O O
W
V W N
m O
A
O
O N
(n (n O
M
n cl
o
t0
N
N
N
N
N
N
Ln
In
rD -0 p
W
M
Ln 1.0 O
Ln
N O N
V
J
O
O
(D CLQ
LO
Ln
F� F� J J l0
00
N J 00
00
m N
l0
00 F�
C rt
Ul
Ul
O O O
O
I--` 00 F�
W
O W
V
U, N
N
V
O
Ln
O O 00 W l0
O O w O
00
N
O T
O w A
W
Ln
O W
O Cn
O
N
O O
O N
rD =3 O_
Oro
O1
A
O O O m m
w
O W m
000
00
V
O J
m
Ln
x O D
N
O
V
N N U'1 00 00
w
N N N
V
V
W
V
W
V
0 -6 -6
3 (D -6
O1
Ln
N N V 00 A I-`
00
to T T
A
A
l0
LO
O_ (0
O1
V
Cn O O CI, N In
N
Cn
;;: rt< 3
A
A
W
T
O O O J A V
0) O O N A W
V
N
N i.0 A
A J l0
A
W
A
W
O
A
O
A
s= tD v
m CL
00
A
O O W A
W
N W 00
l0
l0
N
N
N
o
W
N
N
F-�
O
lD
W
N
rD z
N
O
N F� Ol F� W N
W 00 F�
W
m J
O
00 N
00
N
U'i O O W O A
N
A W 0�
Ul
O U'i
Ul
U'i O
rt rt
00
l0
O O O 00 00 00
00
N V N
l0
O LO
l0
O l0
3
N
N
O O O LO V N
00
A LO A
N
O
00
O 00
0'0
00
O
N O O W N Wl
N O 00
W
O l0
Ln
O (n
O
F,
N
V
(n N N N V
N
3 rD z
A
00
N
O
O LO V W N
O In W N O
V
O
W O
A A
�. ,
A
V
0 0 0 O V
Ln
N J
N
T
O G O O
W
A J
Ul
00
0 0 0 O 00
V
N l0
V
N
N
D
D1
l!1
N N W
N
N
00
W N N
l!1
N O W
W
v
W
fJ7
O W U'i 1--` W O
W
A
A
O Ln 00
W
m Ln
N
W
m Ln 00 l0 W Ln
A
O 00 N
O
N W A
N
W A A
W
N
AP) U'i A !J, O)
N
A N F�
l0
O lO lO
00
N A
Q 6
N
Ln
00 N N V O
V
W V N
V
l0 T
m
O J 00
rD
00
V
W Ol V A I--` V
00
Cn 00 N
Ln
V W W
N
O N l0
O
Ln
O A A T lO N
O
O O O
N
Ol J l0
Ln
Ui Ui Ui
A
N N
W W
()
A A
3 -6 Z
00
O
00
0
00
0
00 00
Ul Ul
In Ln
O O
,ID-r
—
M
V
J
W W
0 0
�^
00
V
V
O O
m
x
O
N
N
W
W
n
O
N
N
O
O
D
3 N
00
N
N
00
N
00
A
,
A
U'i
O_
'-r
N
Ln
Ln
O
O
N
—
N
W
W
O
O
rD
N
O1
Ol
O
O
N
T
01
N
O
cn
N N w
N
N
o+
w N
N
0
N o
\ 3
03 m
V
O
W
W
O W In N W O
T Ul 00 LO W Ul
W
N
W
00 00 N
N
l0
O Ln T
N W W
N
V
M N A
W A LO
0 3
\ W O-
l0
='
O
w
00 N N F� J O
V
N J N
N
l.0 F- I--`
m
O V m
ON 3 d4
N
V
W 0) J A I--` J
O
J 00
N
J W O
N
0 N lO
N n
V
Ln
O A A 0) l0 N
W
W O O
T
0) J W
Ln
(n Ul (n
(D
m
v
rD
rD(D
rD
Q
0
rD
n
rt
O
N
O
n
D
T
Ta
V)
C)
zy-
D
Q
3
3
T
N
O
N
O
I
N
D
D
n
2
m
N
Q
N
Q
N
IQ
W
O
W
2
T
CD
C4
0
,h
N
�I T
UN
A w
N
O
O
O v ..
A W N
n m m
-:�v3c
m
m*
n
c
m
mco
r 0ca
D*
a
m
m a° a
v
JD
Q y
m
n
w
w
e p
Z in
�m
D
v
Dm
v
m o
Am
a
° pa
r
a
a
cn
m?
o
N1
5 "m
m
m
Q�N
oA
Dp
E
cn
o -
GA
m
p a
a
a o
G7
1 V
o.
3
a
3
a
v
x m
y
7.7
O
D<
C a
O
m
m
m
a °
2
w
M
v
T
m
m
a m
w
s m
N
y
D
�.
O y
a a
m
°
v
m
m
N
-
3
T
v
f0
C) c
N m
c0
m m
c
m
J
n
C) c
m m
01 A
D x
c
m
A
D
c
N
a]
c
N
D
c
C7
D
C) C) C) c
C) O O O
A A
m m J m
C) C) C) C)
O O O O
J J
D m
Z V
M m
cn rn
mmm
wcnw
m
w
n
m
c
m
c
mcn
C) a acs
cn cnm
mmpmpmp
pZm 2 2
v,w
p p
0
0 0
p
O
O
O
p p p 0
O
O m O m
-a m
M z
m
O O O
a
3 y
G7 G7
v v v
M m m
z z z
� � �
� c
0 0 0
M m m
A A A
N �
O
M QJ N
T C M
A 01 T
A
T
w
CT
w
A CT
N
N
O
N
O
O
O
O
A
W W
w W
A O N�
w
J
W
J
O A N
w a
O� O
O
Nm�
om_'o
o m �
_
o o
3 -:1
J 6JJ A
n J
�
W
W 9
N
N
N
twD
O
O
:O
fJi
W
W
A J
N
�O
A
N
W J W
N
O W
v
�
N
Q N M
� O
03
y
o ° 3
d
� m
O) A
A
A
o
cn
A
N
O
N
m
A
w
m J N
N
O H O
M
� na
z! z! O
O
n
°°
N _a
k M 91
J a
D ° D
Dm2�
cn
O
D
v
n m v m
- N
m ° -�
° v
�
3 ° m
a 3 5'
v
O
3 m° a a
D
n
cn
C) m
T
< -°
3
D o
A o
a
M_
N
<° < m
n_ <
v v
s
m
a
9t
<
O
..
y
N
O
•• —
y
T
O_
O
N
v
n
CI
E
T
O
C
5
CI
4
N
Q
N
Q
IO
W
O
W
2
T
CD
,h
N
T
O_
O
N
v
n
CI
E
T
O
C
5
CD
C7
O]
r
C7
2
-Do
2
V
2
a
R'
OW
3
m
y
"
� v
a
a
W
�
3
N
33.
°
p
^
N
ET
m
T
�
a
D
�
°
m
C)
D
>
C)
°1
W
C)
T
D
C)
A
W
C)
A
D
C)
N
D
C)
A
G7
C)
Z V
9
mo
z m
mo
z m
c)m0
�
z m
m
z m
C) -0
c D
c)v
c D
C) -0
c D
p,mv
�m
m
jam
�m
a
O
v
O
v
3
D
Z
P
O
v
O
v
can
7J '
Dm
C: Cl)
>
cm
>
Dm
3 y
m
m
0
m
m
D n
,M
D n
D n
s
.. m
2
2
A
2
2
A Z
A Z
A Z
(n
(n
[n
(n
CO O
cn O
CO O
m
A
m
A
m
7o
m
A
N �
O
M QJ N
T C M
w a
N
N
O
J
N
O
Nm�
o m �
o o
C p
N
Q N M
o
v
-
o A p
�
y
o ° 3
N d �
i
A
T
J
W
A
N
O
N
A
m
A
N
y l0
O
O
O
na
o o
a
o
O
'a
�
> Q
�t
ND
F °'
m
v C)
Nm 3 C) m C)
5 £ OD
['nom
-y Z"
-
-i
m
m
- m 3
-
3°' -
m n N
m cn
`° a �
=
y
m �•
m
Ej
3
v
a
N m om m m o
° v v m N<
m a
,- m
a
m m°
3 v m
-
s
0
o
- v a
F��.
<D
No3
ccn �._ n
o m�
s a
�•-° `°
<
c °' o v o uc-i
3 a
C)
m i3
59
o
No
m n N g
°=
=°
N Q
° m m m m
c x n
o D m
N m o a
^
°
s
m
°'
,<
()
.° a
X 3 Q
_ .. m
-
a
-
�.
7.7 ° v m m m
o
v- "v
m- 3
.mn�
m �-
am ,..
m^ m m o
3°
N (n Z A
m �° O
a
^
o
(n
co
�-`�
C0
m
°
m o
a
�'
co3N
.<
x
C)T'� a�
Ems?
m
a 3�
s -3 N
cfl
m
OFrn 3
_cn v
3,
m e v -o y
= 3 L-
0.3
3
q m
a m' -.
��
'.
3
s3o
m
m' v m m m
N m m3 a
a
° o °
w
3°
a <
cK.� v.o
cn
v
v m
a
m s
°
^ m m m
a N _
o z
=
x T
a
>•
n v c°°
a
CT
°' mam °
f°
N
UT
�
m
O
3 0
T ET
T
O_
O
N
v
n
CI
E
T
O
C
5
CD
N
Q
N
Q
N
IQ
W
O
W
2
T
ICD
V,
0
,h
N
0)
T
O_
O
N
v
n
CI
E
T
O
C
r
v
CD
<z c m 3 <
3
m
T m n 3
D
o
m K m
n n
o
m °z Z
v
v
m
9
O (O
!0
cT] y y .a
D
a v n
y
v -
n (/1
-
(/1
°
W
r
(D N
o
'° 3 v.
s
D N
° m'
° �
y
<
o D D
n
m [n n D
m
O
o y
o
m N n n O
3 3
3 =
y
m
co w
3 (P
to
3
m
3
Nam
3
N
y
3
w
N
�
n n n n n n
N m m m m m
°D T m o D
m m >
n
m
0
n n
m m
T m
n
m
n
n n n
m m m
n m
n
m
n n n
O m O
n
O
n
O
m
2 V
° n
m Tmomomo momo
2 =mzmzm zmzm
m m 0
2 zmzmzmzm
m 0
m 0 m 0 momo
zmzm
momomomomo
zmzmzmzmzm
a
LJG mLJG LJG LJG OG
OG
LJG OGOG
LJGLJG OGOG
Q<Q<OGOGOG
y-a
m _ m m m m
O O O O O O
m
O
m m
O O
m
O
m m m
O O O
m
O
m m m
O O O
m
O
m
O
3 y
a m m m a
c� O c� c� c� Z:
a
Z:
a a
C� Z:
a
Z:
a a a
C� C� Z:
a
Z:
a a a
C� C� Z:
a
Z:
a
Z:
s
,.
m A m m m m
Z T, Z Z Z Z
m
Z
m m
Z Z
m
Z
m m m
Z Z Z
m
Z
m m m
Z Z Z
m
Z
m
Z
m m m m m
m m m m m
A A A A 71
G G G G G
m
m
71
G
m m
m m
A 71
G G
m
m
71
G
m m m
m m m
A A 71
G G G
m
m
71
G
m m m
m m m
A A 71
G G G
m
m
71
G
m
m
71
G
N �
O
M m lD
T C M
w a
J
J
N N
N
J
O W
J
A
A
Ui
O y
Nma
o m �
^
W
w n
oho
J
N
W N
1
N
J
A
N
A
R3 p
N
Q N M
m
a
A O
C A
m
m G
y
O J
A
N
W >
> '
A '
N
N y >•
N N
�
J Ui
T
N N
°l
N O W
W O W
A
O
co m
o
lz
to aoo o m°n
O°n
Qooa3ya
y
n 3Ty
N Naa
o.
nn
°�m�ny
om
NN y
y
N
z0m
a
- �, °m
_.
m3
m
m
o - -a
-
- o°
3
s
v m m x
o
- a a m o=
y D o° m a
N
n 9i 3 3
ry D
O S N v
2 3
v
3
v
3
<° m
D
n y
3
mm
s�y°D3a�d
nD
<f0
MD
N D
D
D
qm
m m m a
3 a
n
y n
°° y
m m
3 m a m
m
a
a y D
T N o °-' N L1
- 3
<_
'.� °
y o
'
m a
0 3 -
N
m
D a N
N
m a n
° a a
y
N m ..
a -°°
-°
n� y
j
m n
D�
GA3
No
077 y
s
n
m
Z
3 5 a �• m 77
s
- w o
g
3 a
•' 3
O
n
a
m D N.cn
z d N
o.
o, 3
m
o_ a
m m
D
�,
-
a m
0
a3
ET
3 y
o
a s
s 3
a a
O
Fr
io
n
T
O_
O
N
v
n
CI
E
T
O
C
r
v
CD
N
Q
N
Q
O
O
DO
2
T
CD
CD
0
,h
N
A
W N
O
N N
f0 D]
N
J
N
Oi
N
N
N N
A W
N N
N
N A
O lD
A
G�
A A
J Oi
A
N
m m
0
5-
cn r
T
T
2
0 c ¢1
V nm
D n
OD
r0
0 mm 3mwmN
m
a 3
v
3 v
n
°
-^a <°
N
o
m
a.D
o Am 3.m
52
0
3
r
r
D y
3
mm
D
3
°
m
y
[n
n
°— °
�
o
a3
m
m
cni°
T
�
co
(N]
3
°
�
O
`yG
O
n
cn
N
n n
(n cn
N N
n
cn
n
cn
n n
(n cn
n
cn
n
cn
n
cn
n n
(n cn
n n
-0 m
N
n n
N
n
n n
n
O
O W
W
m
W
O
W W
O m
J
S
J
0
J
m
J J
O m
J
D D
a D
J
D
O
2 V
m z
m
mo momomo
m mm
m
mo momomomo
m mmmm
mo mo
m m
nv nv
cD cD
vv
CC
m
2
v momo
D zmzm
a;a
OG
m
L)G OGOG
m m
m
OG
m
L)G OG
m m
OG
m
OG
m
OG
m
L)G OG
m m
r7J r7]
m m
L)G
m
77 OG
r. m
OG
m
y'a
O
O O
O
O
O O
O
O
O
O O
c N c 7
71" 7J'
0
O
A O
O
a
3 y
v
v v
v
v
v v
v
v
v
v v
D A D A
r m r m
O O
C�
m Z:
Z:
T c
m
Z
m m
Z Z
m
Z
m
Z
m m
Z Z
m
Z
m
Z
m
Z
m m
Z Z
D n D n
A D A D
m
Z
n m
Z
m
Z
m
w
0 w
w
w
0 w
w
w
w
0 w
cn Z CO Z
(n (n
0
w
w
m
71
G
m m
A 71
G G
m
71
G
m
71
G
m m
A 71
G G
m
71
G
m
71
G
m
71
G
m m
A 71
G G
m
A
G
m
71
G
m
71
G
N �
a- m lD
T C M
_
w a
O
O N
O
W O
O
O
O
O
O O
0 0
O
O O N
T
Nm�
o m �
o o
A
N
A
O
(P CJi
0
O y d
N
Q N M
�
°o
v
CIi
O a
O
m w
v v
O o
O
A
J
O
an d
L
N
m
m G
y
o ° 3
A
N
N
J
IV
N
C N d.
N y >•
J
_
N N
J
A N
A
A
i
A
O
(li
O M
N
n
o
'
m
n
°'
n
n
na
-i
N
N O
N
a
N
a
N (D
a
y O 10
J a
n-°
ny -° O
v,an£. F.v
O
D -i
�. m
cnm N- m Z
a a ° m s
9 cn 5 m-i
5
y m �'• O `°"
F N n n
-6 w°
v
a G o
m
-"
3 K
m N `�
o
<
a �1
o- �amu°ai
am�mm�-6�D�3
n_°'am°
,.
�m
° o °-
"
y..
o m 3 3 a°
N"y n'so
m - . °°
T^ [Di `�
�n Q v Q
m
oG.
a m
o
3
< Q
O _
o 3 0° o
v
3
—
a o D �' _ u°, o°
o
in °
m
�a
° y—
- (.��
3
m
°
o
n�aN m
°'
v
�5m .-0.
D
pD
m
=
3
a A O
N
uni
m
N
°a n Oro
aoD. -�
o
(D
�a
n
�,� a a omy
o .. a
" op x y
m
3 �
�
y
o.
�.
-
o
—
�"
C�
m
m n
°
a
a m
o
N
m cn
a3 3 0'6-3°
�
-3o
m m "�
a °.o "
°-
—
?�
0 3
a a° o
o o�n 9 -30
No � Q o
0 �3
o 0
o
3
o 3 m m
= n o m
y
a
m o o m
m o y a
N y n
m ° a
°
3
m 3
m
m 3 -• - -,
°'
m
�m'0 A<n ay
m_
o < -
3
3
o EF
y
m co
N
m m a 53
- a
°
n
�
3
° a g y m
5 '° �' 3
m
a m
m
co
o.
m
`a ° `< ° f.
m
x 3 a °-
3
y
y
m
a 3
n m m ° n no
3 N
om
m
3 X
m
v
° °
�'
a
o
a m
3
K
3 Z N
n O a
m
N
y m y
s 3
6 m
a
n m y
a
y
D
a m p
o m
N�
° 3
°
3
c o
o
s
o' a n. 3 v
-6
¢ o 3
D
om'
m
oo an
y
a� °
3
ya
- m
°
ohm
D
s
a
o a
° a 3
T
O_
O
N
v
0
m
M
E
T
O
C
r
CI
CD
N
Q
N
Q
O
O
DO
2
T
CD
y
0
,h
N
N
A
W
N O
f0 G� J Oi
N
N
o -o a<
°
C) z m m
m
a n
v
cn
°
v
D
S
°
_
cn
1
=
(D
w '6
N
C
C
C�
C
C
C�
C
C
(�
C C C
C C C
C) C) (�
f0
C)
C N N N
N
C
O
n
W
D O W D
= O m
m
z V
o n
9
vino
r m m
vino
r m m
vino
r m m
m vino mommomomo
A r m m z m
momo
m z g z m z m z m
z m
oz
m
D7.7G
Z <m
D7;1G
Z <m
D7;1G
Z <m
m D7.1G G7<7;1<
Z <m m
LJ<LJ< G7<
<A� m m m
G7<
ma
'a
z m O
z m O
z m O
z m O O
m O D O O O
M
O
3 y
L7 cn v
m
G1 cn v
m
G1 cn v
m
O v v
m m
z z v v v
M D m m m
v
m
m c
T
m
z
m
z
m
z
m m
z z
zm m m m
2 2 2
m
2
D to to
m
m
7G7
m m m
m
A A A
m
m
A
N �
O
M QJ N
T C M
w a
_m o
J
T
O
O
J O O
A
O O O O
N
O y
�mv
o m �
o � o
O
A
A
�
W O
J
O
N
A
N
Q N M
� T
�
_
O
A
O
C �
�
y
o � 3
w
� A
N N C1.
N N >•
A
A
J
J
N N
01 O O
A
D�
O M
O
O
o
{ O
O a
o
0 0
�n
�n
-30
0
cfl m Z
a
S a n
� a
3 Ei -6 m
D mr� m O
a
v3 ° A� �•pp°
3 co m 3< o
m m F Q-a 3'°
m= o m
ON
c
m
S 3 3" ° nNi
a o w> 0
-
6-5 m a 3
m 3
°- o
^' `-' . cn ° m
N ^.
3
3 m •.c a v i° m
a
�' o a 3 ` °
-6 m
O. N-
N fm a •+ tl N. J
-°
O F
m
N N �c, co
3
m
3 [n n-
a
m °
°
°
° > 9
o c -° a [n
` o
a m °1 m Q m p
1,9
in
a m ° m
on
m
-6 ��-- °<
�� •.c a F 3
m v a� a u10i N. S
o. y N n 3°
y m � N n��
m m 0 3 m
a
H7 ° a 3
m N co w
m,
° o-
m 3 K
o m o. -6 m� m
co j m
EP
N
M °.
o
v m' 3
_
�
w
jg-
°ma
m
m
(n
c
05,
m °
O 3
°
3N
3 5-
3 a °
°
� p y
a �
m
5 .o
..
n
[n
s
c
-
o
_
N
T
O_
O
N
v
n
CI
E
T
O
C
r
v
!D
N
Q
N
Q
N
Q
O
DO
2
T
CD M
W
0
,h
N
W
N C
O lD
Gf. J
Of N
A W
N
�
O
J J
f0 D]
J J
J Oi
p a0T-
O
D=
D 7-1
0
m
r
°
<
m m
m o
mD {Qn
p m
o D
o
y �
y 3
a
m =
v F
m n
°-
m m 3
g
1.a
a
cm
3
3
D
m
_ H
3
°<
m a
m
m
y
N
y
m
co
N in
m
z
O o
O
n
o
w
z a
pCJm
D m
DT
m Om
D
D
m
n
W D
m m
° n
v
a
C
a a
C c
a D a
C z c
Oa a
c D c
a a
c c
s a
c c
m
Z m
m
Z m
m
Z m
tom0 �Z
m Z� m T
K0
D� m
m
(7
m m
C7 C)
m p4m
7J
C7 C)
r7J m
{�
A N C)
m m
C7 C7 C)
m m
C7
G7G
Q <
Q <
;o< np
GA S
n Z�
Z{ np
D S
L7 Z
m m
ma
y
v
D
D A
r m
O
O
O
O D
N Z Z Or
D
D K
M Z Or
D
3
m s
0
AAA
0 0
0 c
A A
0
D n A
O 0
A A
0 O
A A
m
m
m
O—
m G) 0 O
Z m
m
Z� O
m
m
S
S D T
A D
S S
z
z
z
{ Z
{ Z
m
[n p
m
m
m
�o
�
�
to
N �
O
M m lD
T C M
w a
O A
W
O
lP O
Cn �
O
T D�
O
O
O
O Ui
lP O
�
CT
A
O
O
(P O
O O
0 0
O O
O W Ui
O
CT
J
J O
W O
O
O
O
O
O
O O
O O
O O
O T
�ma
o m �
o � o
O
N
(n
A
N
Q N M
�
A
N
Oo
W
J
o
O
N
m
y
o y 3
3 t7 D
00
O 00
O
°
p
W
J a
D
.1
lo O m
3 ° <an 3 —a �. °a
{N { A
a Dg
y o
- ate Fo
N p
m {
O m
Nm0- T
3 m m {
c < 3
-3a co -3a m 3 m N
7
<
°
3 m °< 3 o °
o co xo
via
M
o m
N m
co a co co
-a_
Wcfl
() a � a o ` -
s
Fj
D
s o o N o
a E o s E 3
�_ o
°- 3
°
m m m
`�
m
m o a ?. m
m `—' 3 °' o m �' 3 m
3
3
o
n
N
moo-, 3
o
m
a o
a
m '�
o o a
a S
m a
m
3
_— m
's a D ,.,
�
�3
a
N n
c
33
3
3 D
o. too o o
�? °
�'
{ a m
E
n
,` 3 o
y-°
m
m
y
�, m a.
m o. c m
m p n y
w n -^ o_ m 3 °° °
-.�po
cn
..N
n—
m
a
,� 3 m
4 m G
mto 3
a -° o N m �.
?:
c
p
n
N
°
N
3
n
mg - 3 Q 3 o 3
p a
o T F7, O
3
_ —
3 a s S y
3
m
3
a NO 3
3 o
3
w
o
O
3 2d K c � N
m
{ o
N
3
a s
3
v N m �n
°
3
p
�a om3D,n
-�
am
m
,^.y
Amy
m
3
w� ao�
y �mmo,�mm�`
3m°
3 o a
N
- T
o. N 3. N D °_'
m 0
m o m
N n
T
°_'
m
T �. N
m m o
F
3
a
m
"
?
m t7
a
m° N
o
N
o N
No
N
N
o n o = m `�
y C7 d
°-
x
y
o
9 a
aN a�
�'
c ?
m
an
o-ma
a
o
aC)� N ° y
3
a
v 3
o
T
O_
O
N
v
n
m
E
T
O
C
A
CI
N
N
Q
Q
N
Q
O
DO
2
T
CD
W
,h
N
T
O_
O
N
v
n
T
O
C
O
v
!D
p m2
p
mm m
�cco D
00 N
^n
Q
O p
Z
� 3
a z
a
o
m
m
3
z
o°
v
A a D
N m
cn
3
-
m
a
a
of
o
..
-
m
w
D
p
D
D p D
O n
9
-0 cn �Z p
r m m m S
z A m = 0 <
pp
O
cn V 0c
� c O
A m j
cn V pp 0c
� c 0: O
OA m(
OA
d
m p D
N<
D D
N
p D D
N<
p D D D D
m
3 y
Z O
G7rn v r D Z
r Z
r Z
Dp ND
r Z Z
r
D0ND ND
m-
° a-
z oz m
A
zm
zm
m�
Acn
m�zm zm
Acn
o
mA
mA
mA mA
N �
O
M QJ N
T C M
m o
C w
W N
J
N
W O A
J Ui
v
Nm�
o m �
N
A O J
N
A
N
o v
N
O W N
o o
v
O y d
N
^ � O
O N M
� T
�
o
O
o A v
° d
c �
°
N
m G
y
o ° 3
J
C2 N
N N >•
_
O C
� na
co co
co co
� n
m o m
x 0 0 c°mi a I a
a
a° -6 . m v° v ° m.- o� o 5 0 C o a C
3 1D N o n ' s£ «
m v v o
cn =• °°
3 3 m 3 Z-i
�' ° n m ° m
m moo' - m [n -° °• F-
—= x m m Q m o N
�• N
N o D m K y o o' A ...� a
o� a o.
N_ °�Smv�
° p
m'�nooa�� `< sm °• �oa�3J-
Nom'
mmm °a c°n3a
a
m
`m
m- rn
m a 3
o m cn o
d £ �' m a
o c°° a 0 o p
s �' n m v N m ,-, o Q A 3 m o rv. ° -`° o_
m
o
a l
° ,° y m
y 3 .. .-, v
a =° N �� m m 0�
Q .. fR 3° y
N °a - -- � o (� m
3 a m m
�.
-O
E m O a n = o m a
m n O o m o N m
?
3 3
p <° -
3 o -• —
° ,c ° N m m
° a r x
N A m "'
_ � a o.
p m w o ,� o a y N m n a m n
N y m m
3°
�' m -6
O
m' o `0 ' o
p o w. y s n m
" o m m p n '� ° m— o
N
°
a m
T
a
o m a m o m e
N
—p`< v a?
3 °<
m
o p
= F m es o n m Q o. 3 m o v a<
3 �• m
.>
°a ° -o D o
°_' °a m. 3 m o° o
v `< S s _ a m
asp
N
c �a a9co 47 gym' "'° N° wA° S
N�
m ? g3
°� ° -N
o mm
n _ N '�
3 N v N
°< o v v p 'o. o o m v
N m -a < <n n a c a y ° S 3 0 m
o
33. 'o. ...
'0 A a D
m m
v m °_'
o p o 9 3 A
<°o p N o 3 a
a s ..
3`cmmna
m m m ...
��° ?y<°- Om�pFm
...
_.p��
yQ
3mo `°'°
g
v
o - ^y -a0
m
S AE
T o r m
p
D o.
o o °
3 m m m f' "' d s
n a
s m < ° o
°' = y
y
D N g ° G m y
`�. o `< m'
a n
,.. o o s
ET,
m
m o m
A
T
O_
O
N
v
n
T
O
C
O
v
!D
N
Q
Q
N
O
O
DO
2
T
CD
Ul
Q
,h
N
0)
T
O_
O
N
O
v
0
m
E
T
O
C
5
r
Dl
!D
0 0 0
0
0 0
0
m
n (n m 0
m
m m
- C) 0
°
Aw
3
c 3
a •'
°: m
a o
0
- m C
o A D
O
Z
3a -4m
°
m
m m
m m
v f7 n
m
v
N
3 m
-
n
y
02,
- a 1
� C
io
n
w
m
O
Q Q O
O
Q O
o
V
W
D W n
D
W D
O
Z
O n
a
vmo
I m m
mO
m zm m
0-O 0
cD
m �
m Z
�
o ,mv
Z m
G
O
= 1
S O m 1
7,
D 1
= 1
O
0
;
Z m
ZGJOr�
ZO2� Z
0
O Z
m 0
3
� v �
- O
Dm
O � —
s
Z
Z { Z
A D
< Z
m
CO Z
CO O
m
m
A
G
N �
O
M QJ N
T C M
co
N N
A A
W
N O
A
a
+ v
Nma
o m �
o o
J
J
°1 J O
O O
fJi
CIi
N
N
A
Cn N
J
J
A
c y v
N
Q N M
�
o
O
N
O
cNii
A
W
cNii
O
O
� A v
O d
�
N
03
m G
y
o ° 3
�
>
>
N
N N >•
m
J
A
A
O O
N
J
(D
rn A
N
N
_ J
J
o M
l0
O
O O
O
°
N
(D O
O
y O N
J a
Z- o a N o m n m E o
3 A� O s o 3
n a 3 a .-O s -m m
n
A < N N N O C = F
_N
° m O y y O y D
y� D m N m m 3.
m m a
a .Q
N N O N 5
m e .. " a
a_ 3- '° `< -.� 3
0 m y
m
co 0 3 ° m o
cn ` O m° N
n -
'° c r• n Z S
3 3
o o a
a m m
3 m a
y
` �' c° y m
v c n
-
3 o y N 9 d s m
a° m°°
a m ^ a a 3 a' T-
m ."
a x °
o° a.
m`<5.
�� 3 ry aa0_o,
°' aS A� am 3
•< c 3 = m m �' a N
c
°£ m a n N K 3 °
-
N m s cm ° a m m 3 o N o
m Q c a
m �O
m
°c ^ �•
-° a m N °^ m e
y O O 3 m m m o
c°m
°-
m s n
m S a m n m m^
m
a c c `�
O m m n c c m y
G a o
-' N
m
c y N°
a. (. O a O D
a
m= N �. o< m G
O Q n o
�° �. s° n .. ^°
No g a m
m
E -
3
a 3 ? y a. m N a s m
o
m °� v c v O o _. o <an
c ro s
nNi m a ,� N _. E m
m
m a m m a
y
D O 4 m S N m a= N m 2
w y m m s y v
a O o y? O c° .°
c m
m< m c
a 3
`° °.
—.
y m m 3
o. �°^ n
m
n
_. m m m a m O m N_ a D'< y m
N m
°_ a °c w
o m m N N 3 o m
m N N m n y
m
-<° cfl o o -
S ° N .. m o _. �
Aa
.: T
a �+'°
cn
o� 3anP am a nom°- ma D
O-° San m a
N
m o. °m o wsn(n -6
m
-O o
o.�
r.N�ioA o = am y nJ�i
�mmm °a�Am M.3
m'm
`o c
o �O �m <.m
°� �N
m
y m
n�ao
x
OZ °- O m °< m O
N �-c O=.QO o m< hm 3
9� y 3
� v
3
°
y 3 N O m O d W
maa^ O N° as ^ay
Oa �� nO� D
Q D 3 N N°
a^ 3 mEma
Y•m m N
N °. N C
m mN °m -°
3 o, m m
a
N C
?°
O
o y�oy
m (m 7 m
Tm
O n
N aN
na m i i ° C7
� nn- .
f m
3 1 w
m.
a
m y
o
a y
m
co 0
T
O_
O
N
O
v
0
m
E
T
O
C
5
r
Dl
!D
N
Q
N
Q
N
Q
O
W
2
T
CD
Ul
,h
N
0)
A
m
y
A w
a
AD
O
m
_
z
`m
o
°
0 en
m
O
a
'
-q
N G
m
m °
a
w
° 9.
° o
-
m In
a 1
C
O
n
n
m
w
v
D
m
W
D
z
. v
° C7
mz
T
=0
-a m co
z <m
-omo -omo
z <m
v,°v
z <m
d-a
zA
z - E
m
z - E
m
z - E
m
y
OO D
0�
z
z
z
m
�z
z
z
z
°
N �
O
M QJ N
T C M
w a
m o
A
(Ii
�
O
O1 J
N
O J
O d
Nm�
o m �
o o
W
A
O
A
A
N N
A
J N
cy v
N
Q N M
,= O
O
^
o A v
c �
m G
y
o ° 3
N m �
J
A
O
W
N
cn W
N J
� v n
OO
N ON
O
W O N
J a
0 ^z:vDc2
ET a
a0
3
.
-a c° c). c) Ds W O
a° y a °—'
m
N y
N
C)
3c)o °
o
'3 o°o
y O= U m ..
y
°.° m m o °?
o �. p m,* = y o O
v `3 a o. e a °: m '0 N a s
°a
m a
n
`-'—. m m y_
o v m
sn a_ n�o y O
o 0 o y a o .. ° m n N y 3
3
m -c <n m
T p ° d p °° O D S N �° <n
o N
HT
o. y. o. .. y o a° a .p. ° 91 (D y
m- a a sa K
a m 3 m m
m- O s -°° o O
n's- -O ay
* 5 3 D a .s 3 cn o a a
a NT a° DUd
�.o .-
0 3 o m m a
-O oaao a2N . w-
o_ (.
c m a
dip n D m o a3 TOn
o° `0
y D ?.
° nv_y
y a y
�O° ° J
n v --
Dy
a3 S3 T-c w
— o O a v m m
S �_
avm 3 E- o o
o o.3 - CR n K-o m° O o io °
o a N n a° y a 3
n m m 3
N
m o = y N S T E.-
.
N p 3 3 y
o
O m m m° a N
m y O .. N C -6 ".�
3 (D < (D 3 o .�- y N .Zl N
o o
O M 3 y f - E �'6
(0
O fll a y m
- a 3 N p -. 3 N C 'y
T m v= O N N O O O p N n
?. m °' a a° v m
M
m
p n °'
D x
=cam
n o
m °- m G
n
EF
°1
r. c o oT
a _• -° f. °c y 3
y O'
°'�?_.a �ma�n °Dnm
vo�amcyn °my�soy
D °1 N y o y N>
�y N3a'o.a �FD m
" c `^. 3 m ° N C7
S... y 3
m a 3 N m° m o �°, a y `.°
D -O
o
m° <
N .°-.
�.
C N - m- -
m oo a m y m o O
uD 3o
F m- m
a'�
m
°
y�C(0
p U 3
°s3
E
N a y p a 3 J 69 D a o T
ry�y�pN
JNf°N
-6 O. a�y� =N
- y p
ti O.a �- aNONN3`4 ay
D
- ~
-
N= a
y A p 3
D N
T
m_ y 0 J
v m J N
T
O_
O
N
v
n
m
T
O
C
5
O
CI
CD
N
Q
N
Q
N
Q
O
DO
2
T
CD
Ul
N
h
N
0)
N N N N
ro
m a
O o
_ _ z
C
a
z
3y n m m `m v
-4 m 'o
° W C n O n 0
m �.
oNm ^ m uJ
c m C
Q] O
D N m
en
O N CJ C� C� z V
D D O O n W D O O O n
9
m my vino vo vo C-0mo mo
Z m � c r m m r m r m c D Z m m m m
m .o Z <m Zm Zm 1�� m <m So dL
z_r c<n
�r� zm� 20 Zc >ou -0 m� O1D m �'
O O N O O r m N O y s
m mA m m m DO m �m 00 •�10
Z A� Z Z Z ,�D Z DZ �Z
(n �Z --1 Z�
(n (n [n O O 0 Z
A A 7o A Z
G G G G O
N �
O
M QJ N
T C M
W a
_m O
W W N j O p
A
J O O O N O O lP
J
m O O O J O O O
Nm�
o m �
o o
o cy o
lP O W J O
A
A O N O O
N
Q N M
� O
o A O
m y
c �
03
m G
y
o m 3
N � N N N >•
m m N o o A l0
Cn W 01 O O �
Z
< na
e o 3 e ? O
W W a W S m a
N N N fD O 10
W O W N N d J a
N
o (n m N w s �] O A' N S j m g
w O a m v n N (D ° ° ° N v n D o° - m n m -° 3 Q m 3 'm N (0 c ^' y a 3
N O a y O N N N - O F 7 O
3 =< ° ° C = m m
°
a ao ° m o y a < a ro v y a N ^a n °
R o Q ^ m ° O O �o O - m
0 o
v D
va = m o
-
�.o o a N a? a m o a O o �• 3 m o o v° o a N y T= - ' O Q a y o
3 ° m
O
E o r �• 3 m 3
D
v ,t o
on s c ° E 2 3 cyi
asNo.m ° �a ��°.o A° vim o am ° °.m °' a� m aA cfl c °I o ..y y m m m
(n C O O. ti. 4 m - O O C N -2,q
�� °1 °a ^ -3 �a
Q F n m o S C a .. ° _ m m m
co 3 °. O s 3 m° °o 3 C �- O' •� " a m n N 3 m m a o m< o °' 3 a o m T
mina3 N n 03m NNm 3 m �y o
<.3 o Tc am y
a
o a m N a
o S N m o o' .. m ° o' a m o a o o, a a m m m_y o d o° N a m
N °. -° o s °_. A ,. o° -° a N -o ° o O v °. a N .a o
c 3p o 0 - °
a
D o£ 0 9+ o n
m_ o a N V' j N 3 m N W N d 3 m (D ° a O m .y.. O N .3.. C a 6 n N N
w
o a`� a� n'O<° O . go
O. m m .�-• 3 W< Q
3
m
m a T a m N o o °
<= n o a c y c
[Y
2
m
z
N
N
O
N
O
�
N
O
�
(D
§
�
O
DO
2
T
■
�
■
Ul
W
0
Ul
0)
_n
1p
\
c
2
m
)
lu
CD
®
/
2
2\
—
—
en
_
\
\!
\
f
\
en
en
!;
m =m„
a;a
°
§ <$3§$
§):3110
\�
°m
!(
/\
/
§m/
&
zt
Zl
k/\
±
§03(
Fm
�XG
/ \JJ4
»!2
2 ;
®l ;�;
-
»- - E
(
2 {)))
_ - 7 ƒE4E[
� ' 0 073}
}
— !
E: 0 ,3 / 2
/ \ [)§
—
}};
-
{�0
M
� /:
-
\j \ {§
_n
1p
\
c
2
m
)
lu
CD
ATTACHMENT 6
RESOLUTION NO. 2020 -100
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ENCINITAS
AMENDING THE FISCAL YEAR 2020 -21 BUDGET
WHEREAS, on June 24, 2020, the City Council of the City of Encinitas adopted
Resolution Number 2020 -54 adopting the budget for Fiscal Year 2020 -21; and
WHEREAS, changes in anticipated revenues and /or expenditures of the City of
Encinitas necessitates amendments to the appropriations for Fiscal Year 2020 -21; and
WHEREAS, budgeted expenditures do not exceed anticipated revenue and
available fund balance; and
WHEREAS, the City Council has reviewed the proposed Fiscal Year 2020 -21
budget amendments.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Encinitas
that the budget amendments for Fiscal Year 2020 -21 as contained in Exhibit A to this
resolution are hereby adopted.
PASSED, APPROVED AND ADOPTED this 9t" day of December 2020 by
the City Council of the City of Encinitas, State of California.
Catherine S. Blakespear, Mayor
ATTEST:
Kathy Hollywood, City Clerk
APPROVED AS TO FORM:
Leslie E. Devaney, City Attorney
2020 -12 -09 Item #08H Page 54 of 56
ATTACHMENT 6
CERTIFICATION: I, Kathy Hollywood, City Clerk of the City of Encinitas, California, do hereby
certify under penalty of perjury that the foregoing Resolution was duly adopted at a regular
meeting of the City Council on the 9t" day of December, 2020 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Kathy Hollywood, City Clerk
2020 -12 -09 Item #08H Page 55 of 56
EXHIBIT A - RESOLUTION 2020 -100
#i Fund Name
Fund
Organization
Code
Object
Code
Project
No.
Description
Revenue/
Transfer In
Increase
(Decrease)
Expenditure/
Transfer Out
Increase
(Decrease)
1 CIP - EXISTN
401
95101
590
CSO4D
Amend budget for North Coast Highway 101 Streetscape Project
2,500,000
2 CIP - EXISTN
401
95101
590
CSO4D
Amend budget for North Coast Highway 101 Streetscape Project
138,869
3 CIP - EXISTN
401
95101
590
CS16F
Amend budget for the El Portal Pedestrian and Bicycle
Undercrossing Project
963,000
3 CIP - EXISTN
401
00000
398.2
Unassigned fund balance transfer from General Fund
3,601,869
4 GENFUND
101
90099
498.2
Unassigned fund balance transfer to Capital Projects fund
3,601,869
Total Budget Amendments and Transfers (All Funds)
$3,601,869
$7,203,738
2020 -12 -09 Item #08H Page 56 of 56