2021-12-15 Item 08F Report on the Financial Results for Fiscal Year 2020-21
MEETING DATE: December 15, 2021
PREPARED BY: Tom Gallup.
Assistant Finance
Director
Kelly Sanderson,
Finance Manager
DEPT. DIRECTOR: Teresa S. McBroome
DEPARTMENT:
Finance
CITY MANAGER:
Pamela Antil
SUBJECT:
Report on the Financial Results for Fiscal Year 2020-21.
RECOMMENDED ACTION:
Staff recommends that City Council take the following actions:
1. Receive the report on ending fund balances for FY 2020-21.
2. Adopt City Council Resolution 2021-106, entitled “A Resolution of the City Council of the
City of Encinitas Amending the Fiscal Year 2021-22 Budget” to authorize an additional
discretionary payment to CalPERS in the amount of $500,000 to reduce the City of
Encinitas unfunded pension liability.
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:
This report presents the actual revenues, expenditures, interfund transfers and ending fund
balances for all City funds.
General Fund – The FY 2020-21 ending fund balance in the General Fund totaled $27,163,285.
After deducting $909,823 of fund balance that is non spendable, restricted, or assigned for other
purposes, the unassigned fund balance is $26,253,462. Per City Council policy, $15,297,366
from the unassigned fund balance is reserved for contingencies (20 percent of FY 2021-22
adopted operating expenditures) and $1,700,925 is reserved for budget stabilization (two
percent of FY 2021-22 projected revenues). The remaining unassigned fund balance of
$9,255,171 was available for City Council appropriation at the beginning of FY 2021-22. Table 1
2021-12-15 Item #08F Page 1 of 25
below provides a summary of reserve requirements and proposed adjustments to the fund
balance.
Table 1
The current unassigned fund balance for FY 2021-22 available for City Council appropriation for
future capital projects or one-time expenditures as identified by City Council is $9,105,171 and
includes Council actions through November 17, 2021.
In prior years, Council directed staff to bring back for consideration 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. Last fiscal year Council directed staff to make a payment five percent of carryover
due to continued economic uncertainty resulting from the COVID-19 pandemic and the possible
need to provide additional funding for priority capital improvement projects.
Table 2 shows the history of additional discretionary payments made by the City to CalPERS to
reduce its total unfunded pension liability.
Table 2
For FY 2020-21, staff is proposing an additional discretionary payment of $500,000.
BACKGROUND:
Each year, following the close of the City’s financial books, the Finance Department reports the
final year-end results to the City Council. The following report presents the audited actual
revenues, expenditures, inter-fund transfers and ending fund balances for all City funds. The
General Fund - Fund Balance Reserve and Adjustment Summary
FY 2020-21 End of Year Fund Balance 27,163,285$
Non Spendable and Restricted Fund Balance (909,823)
Subtotal 26,253,462
Contingency Reserve (20% of Operating Expenditures)(15,297,366)
Budget Stabilization Reserve (2% of Revenues)(1,700,925)
FY 2021-22 Beginning Unassigned Fund Balance 9,255,171$
N. Coast Highway 101 Streetscape Project
(Resolution 2021-88) (150,000)
Remaining Unassigned Fund Balance (as of November 17, 2021)9,105,171$
Additional Discretionary Payment to Reduce Unfunded Liability
(Resolution 2021-106)(500,000)
General Fund - FY 2021-22 Available Fund Balance 8,605,171$
Additional Discretionary Payments To Reduce Unfunded Pension Liabilities
Description
Actual
FY 2013-14
Actual
FY 2014-15
Actual
FY 2015-16
Actual
FY 2016-17
Actual
FY 2017-18
Actual
FY 2018-19
Actual
FY 2019-20
Proposed
FY 2020-21 Total
General Fund Carryover 5,221,590$ 6,839,114$ 4,408,679$ 4,617,732$ 4,369,893$ 6,531,075$ 3,484,033$ 4,674,860$ 40,146,976$
Less Carryover Committed to Capital
Projects in Six-Year Plan - - - 2,090,000 - 2,090,000
Balance 5,221,590 6,839,114 4,408,679 2,527,732 4,369,893 6,531,075 3,484,033 4,674,860 38,056,976
Additional payment to reduce
unfunded pension liability 262,000$ 341,956$ 220,434$ 500,000$ 500,000$ 500,000$ 160,645$ 500,000$ 2,985,035$
2021-12-15 Item #08F Page 2 of 25
Annual Comprehensive Financial Report (ACFR), which includes the results of the City’s annual
independent audit, will also be presented to the City Council on December 15, 2021.
ANALYSIS:
The following is an analysis of the fiscal year-end results for FY 2020-21 General Fund
revenues, expenditures, and transfers. The net carryover at year-end was approximately $4.7
million as summarized in Table 3 below:
Table 3
General Fund Revenues – For budgeting purposes, the City’s revenue projections have
historically been conservative. Table 4 below compares revenue projections to actual revenue
received, by type of revenue.
Table 4
Actual operating revenue in FY 2020-21 (excluding transfers in) exceeded projections by
approximately $3 million. Significant variances 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.
Less severe economic impact on sales tax revenues resulting from the COVID-19
pandemic. A shift to online shopping during the pandemic and a recent legislative
change that allowed for the taxation of additional internet purchases resulted in strong
growth in the countywide use tax pool. The City’s largest business segment, general
consumer goods, also saw a big jump in sales, spurred by federal stimulus and pent-up
consumer demand as most pandemic restrictions were lifted and consumers returned to
Total General Fund Budget Variance Summary
Revenues exceeding projections $3,038,421
Expenditure savings 3,146,705
Transfers (net decrease to General Fund balance)(1,510,266)
Returned to General Fund Balance:4,674,860$
Description
FY 2018-19
Actual
FY 2019-20
Actual
FY 2020-21
Adopted
Budget
FY 2020-21
Amended
Budget
FY 2020-21
Actual
FY 2020-21
$
Variance
FY 2020-21
%
Variance
Property Tax $47,406,620 $49,520,037 $51,687,490 52,187,490$ 52,521,878$ 334,388$ 0.6%
Documentary Transfer Tax 742,483 632,882 520,000 600,000 1,155,082 555,082 92.5%
Sales Tax 13,694,647 13,744,880 11,898,717 13,290,000 15,453,648 2,163,648 16.3%
Transient Occupancy Tax 2,220,617 1,906,448 1,650,704 1,650,704 2,258,444 607,740 36.8%
Franchise Tax 2,199,194 2,183,570 2,208,351 2,208,351 2,253,971 45,620 2.1%
Licenses, Fees and Permits 286,224 263,518 235,200 262,680 261,950 (730) -0.3%
Intergovernmental Revenue 663,028 780,808 674,947 674,947 740,163 65,216 9.7%
Charges for Services 7,383,043 6,629,819 6,958,742 6,606,063 5,862,698 (743,365) -11.3%
Fines and Penalties 794,237 655,032 404,153 404,153 232,874 (171,279) -42.4%
Use of Money and Property 2,582,812 2,810,702 837,361 724,166 301,160 (423,006) -58.4%
Other Revenue 1,214,504 712,659 548,811 1,680,565 2,285,673 605,108 36.0%
Total $79,187,409 $79,840,355 $77,624,476 $80,289,119 $83,327,540 $3,038,421 3.8%
2021-12-15 Item #08F Page 3 of 25
in-store shopping. Lastly, receipts from auto and transportation related sales exceeded
expectations due to low financing rates, consumer savings from curtailed spending
during the pandemic, federal stimulus and increased home equity that facilitated greater
borrowing.
Higher than anticipated transient occupancy tax revenue receipts from short-term
vacation rentals.
A reduction in development-related revenues originating from permits and building
inspection fees, as well as fees collected to support recreation programs (recorded in the
Charges for Services category) resulting from cancellations due to the COVID-19
pandemic.
Lower than projected revenue in the Fines and Penalties category mostly due to a
reduction in parking citations and vehicle code violations issued during the COVID-19
pandemic. This was primarily due to fewer vehicles on the road and limited public
contact by law enforcement during this time.
The change in fair market value of investments in the Use of Money category.
A reimbursement of approximately $470,000 recorded as other revenue from the
Olivenhain Municipal Water District for the El Camino Real Mobility Striping
Improvement project (CS20B).
General Fund Expenditures – Operating expenditures for the fiscal year (excluding transfers
out) were approximately $3.1 million under budget. Table 5 compares the expenditure budget to
actual expenditures for the fiscal year by category.
Table 5
Savings in personnel costs were primarily the result of vacancies across City departments.
The Contracts and Services category was approximately $2 million under budget, which mostly
resulted from the following (dollar variances are approximate):
Expenditures for law enforcement services and parking citation processing were
$445,000 lower than anticipated due to a decrease in activity during the pandemic.
Savings of $287,000 in park, beach, and trail maintenance contracts due to limited
usage by the public during the pandemic, as well as mild weather with fewer severe
weather events during the year.
Description
FY 2018-19
Actual
FY 2019-20
Actual
FY 2020-21
Adopted
Budget
FY 2020-21
Amended
Budget
FY 2020-21
Actual
FY 2020-21
$
Variance
FY 2020-21
%
YTD
FY 2020-21
%
Variance
Personnel $33,369,096 $35,004,659 $36,757,219 $37,383,254 $36,499,224 (884,030)$ 97.6% -2.4%
Materials & Supplies 1,341,758 1,272,419 1,188,402 1,215,671 982,901 (232,770) 80.9% -19.1%
Contracts & Services 29,872,852 30,658,840 32,495,739 32,630,652 30,608,184 (2,022,468) 93.8% -6.2%
Internal Cost Allocation 332,014 399,163 411,718 411,718 407,513 (4,205) 99.0% -1.0%
Capital Outlay 133,137 1,350 206,641 247,661 244,430 (3,231) 98.7% -1.3%
Debt/Finance 127,025 127,025 127,025 127,025 127,025 - 100.0% 0.0%
Expenditures Total $65,175,882 $67,463,456 $71,186,744 $72,015,981 $68,869,276 ($3,146,705) 95.6% -4.4%
2021-12-15 Item #08F Page 4 of 25
Contract building inspection services were under budget by $253,000. Activity remained
relatively slow during the pandemic, resulting in reduced expenditures and an associated
decline in revenue collected from building inspection fees.
Expenditures for utilities were $220,000 under budget due to limited operations and use
of facilities and parks during the pandemic.
Election costs assessed by the County for election services were $215,000 lower than
anticipated. Staff anticipated additional costs for possible citizen-initiated ballot
measures that did not appear on the November 2020 ballot.
Tree maintenance was under budget by $147,000 citywide.
Training and professional development was $123,000 under budget across all
departments as there were limited training opportunities offered during the fiscal year
due to pandemic related restrictions.
The City's portion of expenditures for Carlsbad Watershed coordination, monitoring and
assessment; obligations under the Stormwater Committee MOU; and Annual Discharge
Fee coordination were lower than anticipated by $102,000.
Expenditures on information technology service contracts were under budget by
approximately $78,000 as the demand and cost of services was lower than anticipated.
Expenditures on materials and supplies in FY 2020-21 were approximately $223,000 under
budget due to the following (dollar variances are approximate):
Savings of approximately $71,000 for street, park, beach, and trail maintenance due to
mild weather conditions and limited usage during the pandemic.
Expenditures on fuel were under budget by $39,000.
In person activities, such as City-wide training, new orientations, all hands meetings,
Customer Service Initiative events, in-person interviews and wellness programs were
suspended during the pandemic resulting in $16,000 in savings.
Expenditures on computer hardware was approximately $10,000 lower than expected
due to fewer replacements and purchases during the fiscal year as staff was working
remotely.
2021-12-15 Item #08F Page 5 of 25
Actual expenditures by function compared with the operating budget are identified in Table 6
below.
Table 6
Attachment 1 provides a detailed summary of General Fund Revenues, Expenditures and
Transfers.
General Fund Transfers - Actual transfers in and out of the General Fund resulted in a net
reduction of approximately $1.5 million in fund balance in FY 2020-21. Table 7 compares
budgeted transfers with actual transfers at the end of the fiscal year.
Table 7
Description
FY 2018-19
Actual
FY 2019-20
Actual
FY 2020-21
Adopted
Budget
FY 2020-21
Amended
Budget
FY 2020-21
Actual
FY 2020-21
$
Variance
FY 2020-21
%
Variance
General Government (1)$7,619,791 $6,145,469 $9,049,961 $9,166,428 $8,577,942 ($588,486) -6.4%
Development Services 8,954,777 6,551,743 9,707,950 10,000,040 9,303,076 (696,964) -7.0%
Law Enforcement 15,032,771 8,124,485 16,774,200 16,774,200 16,431,437 (342,763) -2.0%
Fire & Marine Safety 16,290,661 13,764,038 17,289,109 18,079,960 17,919,411 (160,549) -0.9%
Public Works 5,980,579 4,379,982 6,739,997 6,772,397 6,423,325 (349,072) -5.2%
Parks, Recreation & Cultural Arts 7,053,359 3,854,985 7,207,633 6,644,417 5,862,150 (782,267) -11.8%
Non-Departmental 4,243,944 4,377,092 4,417,894 4,578,539 4,351,934 (226,605) -4.9%
Total $65,175,882 $47,197,793 $71,186,744 $72,015,981 $68,869,276 ($3,146,705) -4.4%
(1) General Government includes divisions within the City Council, City Manager, City Clerk and Finance Departments.
Amended
Budget Actual
Increase/
(Decrease)
Transfers In to General Fund 9,454,894 7,793,298 (1,661,596)$
Special Projects (Opportunity) Fund - Fund 119 410,000 410,000 -
HUTA Gas Tax - Fund 201 1,053,289 957,400 (95,889)
Federal Grants - Fund 222 - 157,750 157,750
Community Facilities Fee - Fund 237 30,000 25,411 (4,589)
Fire Mitigation Fee - Fund 238 55,000 24,994 (30,006)
Capital Projects - Funds 401/402 6,906,605 5,217,743 (1,688,862)
Vehicle Replacement Fund - Fund 622 200,000 200,000 -
Equipment Replacement Fund - Fund 623 300,000 300,000 -
Apparatus Replacement Fund - Fund 624 500,000 500,000 -
Transfers Out of General Fund 22,035,615 21,884,285 151,330$
Senior Nutrition Grant - Fund 221 164,315 129,186 35,129
CDBG - Admin - Fund 222 32,948 23,016 9,932
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 15,991 9
Encinitas Lighting and Landscape District - Fund 295 - - -
Facilities Capital Maintenance - Fund 403 1,100,000 1,100,000 -
Section 8 Housing - Admin - Fund 551 66,821 - 66,821
Pacific Pines - Admin - Fund 561 34,242 - 34,242
Self Insurance - Fund 601 1,720,768 1,720,768 -
Vehicle/Machinery/Apparatus Replacement- Funds 622-624 - - -
General Fund to Debt Service Funds 301-302 3,722,269 3,717,073 5,196
General Fund to Capital Improvement - Funds 401-403 15,038,252 15,038,252 -
Net Increase / (Decrease) to General Fund Balance (1,510,266)$
2021-12-15 Item #08F Page 6 of 25
Transfers into the General Fund were $1.7 million lower than anticipated, mostly from transfers
in from capital projects. This was the result of budgeting $1.1 million for personnel vacancies for
funding capital projects and reversing a reimbursement of $470,000 from the Olivenhain
Municipal Water District for the El Camino Real Mobility Striping Improvement project (CS20B).
Transfers in include monies from the Highway Users Tax Account (HUTA) Special Revenue
Fund (Fund 211), which funds a portion of the City’s Street maintenance program, and monies
for impact fees collected for community facilities and fire mitigation, which are then transferred
at year end to reimburse the General Fund for bond repayments in prior years for the Library
and Fire Station Rehabilitation projects.
The General Fund received a transfer of $157,750 from the Federal Grants Fund (Fund 222) for
CARES Act funding which reimbursed personnel expenditures related to COVID-19. The
General Fund also received a transfer from the Special Projects (“Opportunity”) Fund (Fund
119), which was transferred to the Capital Projects Fund and appropriated to priority projects.
Transfers out of the General Fund operating category were $151,330 less than projected. The
anticipated matching shares or subsidies from the General Fund for the Community
Development Block Grant (CDBG) Fund, Section 8 Administration Fund and Pacific Pines
Administration Fund were lower than projected. The Section 8 Administration Fund also
received additional CARES Act funding to subsidize administrative costs. Transfers out to
internal service funds include the General Fund’s contribution to the Self-Insurance Fund.
Appropriations for capital projects from the General Fund totaled $15 million compared to $4.8
million in FY 2019-20.
Transfers out for debt service totaled $3.7 million which were flat compared to the previous
year.
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 2.
Capital Improvement Program Financial Report – Project-to-date expenditures for active
projects totaled $95.7 million. There were 115 active projects as of June 30, 2021, and 18 were
closed in FY 2020-21. Financial information for each project is provided in Attachment 3.
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 2020-21 Detail of General Fund Revenues, Expenditures and Transfers (Schedule
C)
2021-12-15 Item #08F Page 7 of 25
Presents a summary of General Fund Revenues, Expenditures and Transfers for FY
2020-21 showing the original budget, final budget (with all off-cycle modifications), and
actual amounts by category (revenues) and by department and division (expenditures).
2. FY 2020-21 Comparison of Budget versus Actuals: Operating Revenues and
Expenditures – All City Funds
Presents a summary of budget versus actual for operating revenues and expenditures of
all City funds.
3. FY 2020-21 Capital Improvement Program Financial Report
4. Resolution 2021-106 authorizing an additional discretionary payment in the amount of
$500,000 to CalPERS to reduce the City of Encinitas unfunded pension liability.
2021-12-15 Item #08F Page 8 of 25
ATTACHMENT 1
FY 2020-21
Adopted
Budget
6/24/20
FY 2020-21
Budget
Amendment
FY 2020-21
Amended
Budget
FY 2020-21
Actual
Amounts
FY 2020-21
Budget
$ Variance
Over/(Under)
YTD
FY 2020-21
Budget
%
YTD
REVENUE
TAX REVENUE
1 PROPERTY TAXES $ 51,687,490 $ 500,000 $ 52,187,490 $ 52,521,878 $ 334,388 100.6%
2 DOCUMENTARY TRANSFER TAXES 520,000 80,000 600,000 1,155,082 555,082 192.5%
3 SALES TAXES 11,898,717 1,391,283 13,290,000 15,453,648 2,163,648 116.3%
4 TRANSIENT OCCUPANCY TAX 1,650,704 -1,650,704 2,258,444 607,740 136.8%
5 FRANCHISE FEES 2,208,351 -2,208,351 2,253,971 45,620 102.1%
6 TAX REVENUE TOTAL 67,965,262 1,971,283 69,936,545 73,643,022 3,706,477 105.3%
OTHER REVENUE
7 LICENSES AND PERMITS 235,200 27,480 262,680 261,950 (730)99.7%
8 INTERGOVERNMENTAL REVENUE 674,947 -674,947 740,163 65,216 109.7%
9 CHARGES FOR SERVICES 6,958,742 (352,679) 6,606,063 5,862,698 (743,365)88.7%
10 FINES AND PENALTIES 404,153 -404,153 232,874 (171,279)57.6%
11 USE OF MONEY 837,361 (113,195)724,166 301,160 (423,006)41.6%
12 OTHER REVENUE 548,811 1,131,754 1,680,565 2,285,673 605,108 136.0%
13 OTHER REVENUE TOTAL 9,659,214 693,360 10,352,574 9,684,518 (668,056)
14 REVENUE TOTAL 77,624,476 2,664,643 80,289,119 83,327,540 3,038,421
EXPENDITURES
GENERAL GOVERNMENT
15 CITY COUNCIL - ADMINISTRATION 473,279 -473,279 439,691 (33,588)
16 CITY COUNCIL - CITY ATTORNEY 690,500 -690,500 690,466 (34)
17 CITY MANAGER - ADMINISTRATION 1,090,588 80,000 1,170,588 1,018,811 (151,777)
18 CITY MANAGER - ECONOMIC DEV 213,000 -213,000 212,000 (1,000)
19 CITY MANAGER - ENVIRONMENTAL SVC 161,960 -161,960 159,631 (2,329)
20 CITY MANAGER - HUMAN RESOURCES 897,607 -897,607 898,995 1,388 100.2%
21 CITY MANAGER- INFORMATION TECHNOLOGY 2,737,958 36,467 2,774,425 2,693,219 (81,206)
22 CITY CLERK - ADMINISTRATION 443,249 -443,249 417,952 (25,297)94.3%
23 CITY CLERK - ELECTIONS 282,800 -282,800 67,768 (215,032)24.0%
24 FINANCE - ADMINISTRATION 2,059,020 -2,059,020 1,979,409 (79,611)96.1%
25 GENERAL GOVERNMENT TOTAL 9,049,961 116,467 9,166,428 8,577,942 (588,486)
DEVELOPMENT SERVICES
26 DEV SVC-DIRECTOR 560,027 (199,375) 360,652 316,474 (44,178)87.8%
27 DEV SVC-PLAN-ADMIN SVCS 444,406 -444,406 481,233 36,827 108.3%
28 DEV SVC-PLAN-LAND DEVELOPMENT 2,347,380 261,858 2,609,238 2,472,701 (136,537)94.8%
29 DEV SVC-PLAN-REGULATORY PERMIT 144,064 700 144,764 143,916 (848)99.4%
30 DEV SVC-PLAN-APPLICANT DEPOSIT 4,000 (700)3,300 -(3,300)0.0%
31 DEV SVC-PLAN-ADV PLANNING-HSG 677,193 22,252 699,445 660,532 (38,913)94.4%
32 DEV SVC-PLAN-BUILDING & CODE 2,296,613 150,000 2,446,613 2,148,968 (297,645)87.8%
33 DEV SVC-PLAN-PARKING CITATION 113,500 -113,500 41,423 (72,077)36.5%
34 DVC SVC-ENG-CITY ENGINEER 1,231,819 5,000 1,236,819 1,190,957 (45,862)96.3%
35 DEV SVC-ENG-TRAFFIC ENGINEERNG 606,530 52,355 658,885 609,754 (49,131)92.5%
36 DEV SVC-ENG-INSPECTIONS 1,282,418 -1,282,418 1,237,118 (45,300)96.5%
37 DEVELOPMENT SERVICES TOTAL 9,707,950 292,090 10,000,040 9,303,076 (696,964)
Schedule C: General Fund Revenue, Expenditures and Transfers Detail
98.6%
93.5%
103.8%
92.9%
100.0%
87.0%
99.5%
97.1%
93.6%
93.0%
2021-12-15 Item #08F Page 9 of 25
ATTACHMENT 1
FY 2020-21
Adopted
Budget
6/24/20
FY 2020-21
Budget
Amendment
FY 2020-21
Amended
Budget
FY 2020-21
Actual
Amounts
FY 2020-21
Budget
$ Variance
Over/(Under)
YTD
FY 2020-21
Budget
%
YTD
Schedule C: General Fund Revenue, Expenditures and Transfers Detail
PUBLIC SAFETY
38 PUBLIC SAFETY-LAW ENFORCEMENT 16,774,200 -16,774,200 16,431,437 (342,763)98.0%
39 PUBLIC SAFETY - FIRE ADMIN 593,323 -593,323 587,791 (5,532)99.1%
40 PUBLIC SAFETY-FIRE OPERATIONS 14,177,036 821,758 14,998,794 15,003,205 4,411 100.0%
41 PUBLIC SAFETY-LOSS PREVENTION 708,138 -708,138 606,315 (101,823)85.6%
42 PUBLIC SAFETY - DISASTER PREP 189,722 -189,722 179,758 (9,964)94.7%
43 PUBLIC SAFETY - MARINE SAFETY 1,364,226 31,907 1,396,133 1,348,087 (48,046)96.6%
44 PUBLIC SAFETY - JR LIFEGUARDS 256,664 (62,814)193,850 194,256 406 100.2%
45 PUBLIC SAFETY TOTAL 34,063,309 790,851 34,854,160 34,350,848 (503,312)
PUBLIC WORKS
46 PUBLIC WORKS - ADMINISTRATION 509,743 -509,743 499,523 (10,220)98.0%
47 PUBLIC WORKS-ENVIRONMENTAL 2,100 -2,100 981 (1,119)
48 PUBLIC WORKS - STREET MAINT 3,087,646 (50,000)3,037,646 2,977,127 (60,519)98.0%
49 PUBLIC WORKS-FAC MAINT CVC CTR 407,833 10,200 418,033 397,344 (20,689)95.1%
50 PUBLIC WORKS-FAC MAINT FIRE ST 293,426 -293,426 286,834 (6,592)97.8%
51 PUBLIC WORKS-FAC MAINT PW YRD 177,287 10,200 187,487 172,519 (14,968)92.0%
52 PUBLIC WORKS-FAC MAINT LIBRARY 325,812 -325,812 304,963 (20,849)93.6%
53 PUBLIC WORKS-COMM CTR & PARKS 382,194 394,194 354,289 (39,905)89.9%
54 PUBLIC WORKS-STORM WATER MAINT 663,009 50,000 713,009 686,208 (26,801)96.2%
55 PUBLIC WORKS-STORM WATER FLOOD 93,756 -93,756 75,681 (18,075)80.7%
56 PUBLIC WORKS-STORMWATER PROG 797,191 -797,191 667,857 (129,334)83.8%
57 PUBLIC WORKS TOTAL 6,739,997 32,400 6,772,397 6,423,325 (349,072)
PARKS, RECREATION & CULTURAL ARTS
58 PARKS REC - ADMINISTRATION 1,263,461 (50,000) 1,213,461 1,237,095 23,634 101.9%
59 PARKS REC - PARK MAINTENANCE 2,545,596 (2,800) 2,542,796 2,234,439 (308,357)87.9%
60 PARKS REC - BEACH MAINTENANCE 581,935 102,002 683,937 573,242 (110,695)83.8%
61 PARKS REC - TRAIL MAINTENANCE 220,192 -220,192 193,835 (26,357)88.0%
62 PARKS REC-RECREATION PROGRAMS 452,985 (143,460)309,525 242,190 (67,335)78.2%
63 PARKS REC - COMM CENTER OPER 818,066 (102,700)715,366 506,396 (208,970)70.8%
64 PARKS REC - COMM CENTER PROGRAMS 269,297 (126,637)142,660 108,511 (34,149)76.1%
65 PARKS REC - COMM CENTER RENTALS 100,419 (9,564)90,855 44,591 (46,264)49.1%
66 PARKS REC - SENIOR CENTER 210,012 (107,600)102,412 125,858 23,446 122.9%
67 PARKS REC - REC FACILITY PROGRAMS 512,056 (96,600)415,456 390,264 (25,192)93.9%
68 PARKS REC - CULTURAL ARTS 233,614 (25,857)207,757 205,728 (2,029)99.0%
69 PARKS, REC & CULTURAL ARTS TOTAL 7,207,633 (563,216) 6,644,417 5,862,150 (782,267)
NON-DEPARTMENTAL
70 NON DEPT-CENTRAL PURCHASES 95,298 -95,298 50,434 (44,864)
71 NON DEPT-SHARED EXPENSES 4,322,596 160,645 4,483,241 4,301,500 (181,741)
72 NON-DEPARTMENTAL TOTAL 4,417,894 160,645 4,578,539 4,351,934 (226,605)
73 EXPENDITURES TOTAL 71,186,744 829,237 72,015,981 68,869,276 (3,146,705)
74 EXCESS OF REVENUE OVER EXPENDITURES 6,437,732 1,835,406 8,273,138 14,458,264 6,185,126
TRANSFERS
75 TRANSFERS IN 7,281,803 2,173,091 9,454,894 7,793,298 (1,661,596)82.4%
76 TRANSFERS OUT (15,109,153) (6,926,462)(22,035,615) (21,884,285) 151,330 99.3%
77 TRANSFER TOTAL (7,827,350) (4,753,371) (12,580,721) (14,090,986) (1,510,266)
78 NET INCREASE (DECREASE) TO FUND BALANCE $ (1,389,618) $ (2,917,965) $ (4,307,583) $ 367,278 $ 4,674,861
46.7%
98.6%
112.0%
-8.5%
94.8%
174.8%
88.2%
52.9%
95.9%
95.1%
95.6%
2021-12-15 Item #08F Page 10 of 25
ATTACHMENT 2
FY 2020-21 Comparison of Budget vs. Actuals - Operating Revenues and Operating Expenditures - All Funds
(Column 1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)(14) (15)
Net Notes
FY 2020-21 FY 2020-21 Over FY 2020-21 FY 2020-21 Over FY 2020-21 FY 2020-21 Over FY 2020-21 FY 2020-21 Over Over
FUND NAME Fund Approved Actual (Under) Approved Actual (Under) Approved Actual (Under) Approved Actual (Under) (Under)
GENERAL FUND
General Fund 101 80,289,119 83,327,540 3,038,421 72,015,981 68,869,276 (3,146,705) 9,454,894 7,793,298 (1,661,596) 22,035,615 21,884,285 (151,330) 4,674,860
Opportunity Fund (Special Projects)119 - 410,000 410,000 -
INFRASTRUCTURE FUNDS
State Gasoline Taxes 201 3,085,898 2,567,090 (518,808) - - - - - - 2,668,885 2,572,996 (95,889) (422,919) (1)
State Capital Grants 203 500,000 1,116,987 616,987 - - - - - - 764,220 674,779 (89,441) 706,429 (2)
Transnet Program (Prop A Sales Tax) 211 1,715,226 4,142,277 2,427,051 - - - - - - 2,551,146 2,551,146 - 2,427,051 (3)
Coastal Zone Management Fund 212 544,881 577,871 32,990 291,331 286,032 (5,299) 2,580 2,580 - 435,000 435,000 - 38,289
Federal Capital Grants 223 805,971 1,823,725 1,017,754 - 695,545 695,545 3,869,696 3,869,696 - 539,882 784,404 244,522 77,687
TOTAL INFRASTRUCTURE FUNDS 6,651,976 10,227,951 3,575,975 291,331 981,577 690,246 3,872,276 3,872,276 - 6,959,133 7,018,325 59,192 2,826,537
GRANT FUNDS
State Law Enforcement Grant 202 100,000 156,727 56,727 100,000 156,727 56,727 - - - - - - -
Government Education Access 213 347,325 366,078 18,753 209,826 142,311 (67,515) - - - 191,720 191,720 - 86,268
Solid Waste, Recycling & HHW 214 359,800 355,475 (4,325) 629,503 596,461 (33,042) - - - - - - 28,716
Sr Nutrition Grant 221 115,816 107,933 (7,883) 286,231 237,119 (49,112) 164,315 129,186 (35,129) - - - 6,100
Comm Dev Block Grant (CDBG)222 792,788 607,125 (185,663) 105,801 93,815 (11,986) 34,568 23,016 (11,552) 721,555 619,786 (101,769) (83,462)
Federal Law Enforcement Grant 228 10,000 - (10,000) 10,000 - (10,000) - - - - - - -
Restricted Donations & Contributions 229 133,800 59,208 (74,592) 126,050 30,151 (95,899) 152,407 152,407 - 280,826 257,899 (22,927) 44,234
CSA-17 Benefit 230 221,633 222,005 372 229,381 83,416 (145,965) - - - 91,000 91,000 - 146,338 (4)
TOTAL GRANT FUNDS 2,081,162 1,874,551 (206,611) 1,696,792 1,340,001 (356,791) 351,290 304,609 (46,681) 1,388,462 1,263,766 (124,696) 228,194
DEVELOPMENT IMPACT FUNDS
Park Development Fees 231 190,969 178,924 (12,045) - - - - - - - (12,045)
Park Acquisition Fees 232 335,485 302,994 (32,491) - - - - - - 205,000 205,000 - (32,491)
Traffic Mitigation Fees 233 516,210 422,430 (93,780) - - - 1,641 1,641 - 1,681,234 1,681,234 - (93,780)
RTCIP (Regional Arterial System) Fee 234 98,702 102,219 3,517 - - - - - - 40,000 40,000 - 3,517
Open Space Acquisition Fees 235 21,830 21,974 144 - - - - - - 590,000 590,000 - 144
Recreational Trails Fees 236 6,380 7,367 987 - - - - - - - - - 987
Community Facilities Fees 237 19,985 25,411 5,426 - - - - - - 19,985 25,411 5,426 -
Fire Mitigation Fees 238 55,000 24,994 (30,006) - - - - - - 55,000 24,994 (30,006) -
Flood Control Mitigation Fees 239 42,731 40,870 (1,861) - - - 1,750 1,750 - 230,128 230,128 - (1,861)
In Lieu Fees Curb Gutter Sidewalks 251 24 27 3 - - - - - - - - - 3
In Lieu Fees Underground Utilities 252 1,185 1,357 172 - - - 404,106 404,106 - - - - 172
In Lieu Fees Affordable Housing 253 5,000 47,980 42,980 - - - - - - - - - 42,980
TOTAL DEVELOPMENT IMPACT FUNDS 1,293,501 1,176,547 (116,954) - - - 407,497 407,497 - 2,821,347 2,796,767 (24,580) (92,374)
MUNICIPAL IMPROVEMENT DISTRICTS (MIDs)
Villanitas Road M.I.D. 291 23,000 18,392 (4,608) 27,396 26,987 (409) - 9 9 - - - (4,190)
Cerro Street M.I.D. 292 70,000 64,366 (5,634) 36,938 33,758 (3,180) - 18 18 - - - (2,436)
Village Park M.I.D. 293 33,125 32,618 (507) 58,700 51,202 (7,498) - 27 27 - - - 7,018
Wiro Park M.I.D. 294 11,010 11,011 1 28,468 26,015 (2,453) 16,000 16,000 - - - - 2,453
Encinitas Lighting Landscape District 295 1,518,950 1,627,148 108,198 1,640,309 1,493,282 (147,027) 386 386 40,000 40,000 - 255,611 (5)
Encinitas Ranch Lighting Landscape District 297 630,200 561,059 (69,141) 602,179 591,194 (10,985) 21,141 21,256 115 - - - (58,041)
TOTAL MID FUNDS 2,286,285 2,314,594 28,309 2,393,990 2,222,439 (171,551) 37,141 37,696 555 40,000 40,000 - 200,416
DEBT SERVICE FUNDS
Debt Service Fund 301 - - - 183,558 183,557 (1) 183,983 183,557 (426) - - - (425)
Encinitas Public Finance Authority 302 1,000 31 (969) 3,539,286 3,533,619 (5,667) 3,538,286 3,533,516 (4,770) - - - (71)
TOTAL DEBT SERVICE FUNDS 1,000 31 (969) 3,722,844 3,717,175 (5,669) 3,722,269 3,717,073 (5,196) - - - (496)
CAPITAL IMPROVEMENT FUNDS
Capital Improvements Project Fund 401 - - - - - - 20,744,661 20,744,661 - 7,589,414 7,232,008 (357,406) 357,406 (6)
Capital Improvements Project Fund (New) 402 - - - - - - 3,068,488 3,068,488 - 2,166,086 2,159,906 (6,180) 6,180
Facility Capital Maintenance Fund 403 - 281,856 281,856 4,444,882 1,793,578 (2,651,304) 1,101,533 1,101,533 - 250,000 250,000 - (2,369,447) (7)
TOTAL CAPITAL IMPROVEMENT FUNDS - 281,856 281,856 4,444,882 1,793,578 (2,651,304) 24,914,682 24,914,682 - 10,005,500 9,641,915 (363,585) (2,005,862)
CARDIFF SANITATION DISTRICT FUNDS
Operations 511 5,193,727 5,176,869 (16,858) 3,791,042 2,981,293 (809,749) - 4,190,602 4,190,602 3,045,000 1,357,485 (1,687,515) 6,671,008
Capital Replacement 512 - - - 12,790,055 94,295 (12,695,760) 3,045,000 1,357,485 (1,687,515) - 4,190,602 4,190,602 6,817,644
Capital Expansion 513 100,000 143,514 43,514 - - - - - - - - - 43,514
TOTAL CSD FUNDS 5,293,727 5,320,383 26,656 16,581,097 3,075,588 (13,505,509) 3,045,000 5,548,087 2,503,087 3,045,000 5,548,087 2,503,087 13,532,165
Revenues Expenditures / Expenses Transfers In Transfers Out
2021-12-15 Item #08F Page 11 of 25
ATTACHMENT 2
FY 2020-21 Comparison of Budget vs. Actuals - Operating Revenues and Operating Expenditures - All Funds
(Column 1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)(14) (15)
Net Notes
FY 2020-21 FY 2020-21 Over FY 2020-21 FY 2020-21 Over FY 2020-21 FY 2020-21 Over FY 2020-21 FY 2020-21 Over Over
FUND NAME Fund Approved Actual (Under) Approved Actual (Under) Approved Actual (Under) Approved Actual (Under) (Under)
Revenues Expenditures / Expenses Transfers In Transfers Out
ENCINITAS SANITARY DIVISION FUNDS
Operations 521 2,910,358 2,777,827 (132,531) 1,747,439 2,657,296 909,857 - 1,882,017 1,882,017 2,218,536 1,094,429 (1,124,107) 1,963,735
Capital Replacement 522 - - - 8,210,015 94,295 (8,115,720) 2,218,536 1,094,429 (1,124,107) - 1,882,017 1,882,017 5,109,596
Capital Expansion 523 60,000 18,760 (41,240) - - - - - - - - - (41,240)
TOTAL ESD FUNDS 2,970,358 2,796,587 (173,771) 9,957,454 2,751,591 (7,205,863) 2,218,536 2,976,446 757,910 2,218,536 2,976,446 757,910 7,032,091
OTHER PROPRIETARY FUNDS
Section 8 Housing- Admin 551 357,498 346,807 (10,691) 165,498 134,024 (31,474) 66,821 - (66,821) 221,600 196,454 (25,146) (20,892)
Section 8 Housing- HAP 552 1,193,187 1,217,240 24,053 1,276,977 1,207,009 (69,968) - - - - 94,021
Pacific Pines Affordable Housing 561 221,000 233,425 12,425 255,242 260,313 5,071 34,242 - (34,242) 18,077 18,077 - (26,889)
TOTAL OTHER PROPRIETARY FUNDS 1,771,685 1,797,471 25,786 1,697,717 1,601,345 (96,372) 101,063 - (101,063) 239,677 214,531 (25,146) 46,241
INTERNAL SERVICE FUNDS
Self Insurance 601 1,090,908 1,765,738 674,830 3,165,731 3,461,098 295,367 1,720,768 1,720,768 - - - - 379,463 (8)
Wastewater Support 611 972,316 979,838 7,522 841,444 850,286 8,842 - 2,449 2,449 132,000 132,000 - 1,128
Fleet Maintenance 621 571,830 567,625 (4,205) 585,728 567,625 (18,103) - - - 200,000 200,000 - 13,898
Vehicle Replacement 622 10,000 - (10,000) 317,800 159,627 (158,173) 27,000 27,000 - 300,000 300,000 - 148,173 (9)
Mach Equipment Replacement 623 10,000 - (10,000) 20,000 242,557 222,557 105,000 105,000 - 500,000 500,000 - (232,557) (10)
Fire Apparatus Replacement 624 201,744 202,281 537 287,061 267,588 (19,473) - - - - - - 20,011
TOTAL INTERNAL SERVICE FUNDS 2,856,798 3,515,482 658,684 5,217,764 5,548,781 331,017 1,852,768 1,855,217 2,449 1,132,000 1,132,000 - 330,116
TOTAL ALL FUNDS 105,495,611 112,632,993 7,137,382 118,019,852 91,901,352 (26,118,500) 49,977,416 51,426,880 1,449,464 49,885,270 52,516,122 2,630,852 26,771,887
(1) City was allocated less revenue as a result of lower statewide fuel consumption during the COVID-19 pandemic.
(2) The overall variance was the result of grant revenue received from the State for the Coastal Storm Damage Reduction Project (WB16C) and the Cardiff Living Shoreline Project (CP16A) not budgeted in the current fiscal year.
(3) Draw down requests from the City to SANDAG were larger than expected this fiscal year, mostly for the North Coast Highway 101 Streetscape project (CS04D).
(4) The overall variance resulted from reduced expenditures on paramedic and lifeguard medical supplies that were reimbursed under the CARES act in response to the COVID-19 pandemic. Maintenance contracts for defibrillators were paid for by County EMS.
(5) District revenue derived from property taxes was greater than anticipated. Expenditures were lower for landscape, traffic signal and street light repair and maintenance during the pandemic.
(6) A reimbursement for the El Camino Real Mobility Striping Improvement Project (CS20B) was recorded as Other Revenue in the General Fund and not as a credit of expenses to the project in Fund 401.
(7) This fund received an insurance reimbursement for water damage to Fire Station 1. Maintenance expenditures were also lower due to limited use of facilities by staff and the public during the pandemic.
(8) Revenues were higher due to refunds from insurers and an increase in workers' compensation interfund transfers. Expenditures were lower as claims and litigation were on hold due to the courts being closed under COVID-19 special circumstances.
(9) Vehicle replacements were delayed until FY 2021-22 due to limited dealer inventory related to the pandemic.
(10) An expense was recorded in this fund to account for depreciation of assets.
2021-12-15 Item #08F Page 12 of 25
ATTACHMENT 3
FISCAL YEAR 2020-21 401 FUND CAPITAL PROJECTS
As of June 30, 2021
Project Order
Row Labels Project Description
Sum of Prev.
Appropriation
Sum of
Current FY
Funding
Sum of Off-
Cycle
Funding
Sum of
Fiscal YTD
Expenses
Sum of
Transfers
Out
Sum of
Transfers In
Sum of CIP
Adjustments
Sum of FY
2020-21
Carryover
Sum of
Previous
Costs
Sum of
PROJECT
COST TO
DATE
Sum of
PROJECT
BUDGET
After Returns
CD05E
101 GENERAL FUND Storm Drain Repair 2,317,662 250,000 213,865 481,534 1,872,263 2,086,127 2,567,662
101 GENERAL FUND Storm Drain Repair Revenue 13,549 - - 13,549 13,549 13,549
239 FLOOD CONTROL FUND Storm Drain Repair 554,790 - 16,946 537,844 537,844 554,790
CD05E Total 2,886,001 250,000 213,865 498,480 2,423,656 2,637,521 3,136,001
CD07C
229 RESTRICTED FUND (401)Manchester Ave @ MiraCosta Drainage Improvements 56,902 - 56,902 - - 56,902
CD07C Total 56,902 - 56,902 - - 56,902
CD17B
239 FLOOD CONTROL FUND 5 Yr Habitat-Biological & Monitoring 174,474 20,244 57,101 97,128 117,373 174,474
CD17B Total 174,474 20,244 57,101 97,128 117,373 174,474
CD19A
203 STATE CAPITAL GRANT FUND Watershed LID Retrofit 185,780 1,235 (165,645) - 18,900 20,135 20,135
CD19A Total 185,780 1,235 (165,645) - 18,900 20,135 20,135
CP00F
101 GENERAL FUND Recreational Trails Development 1,905,182 24,029 1,185,506 695,646 719,675 1,905,182
223 FEDERAL CAPITAL GRANT FUND Recreational Trails Development 18,766 - - 18,766 18,766 18,766
229 RESTRICTED FUND (401) Recreational Trails Development 15,150 - 417 14,733 14,733 15,150
236 RECREATIONAL TRAILS FUND Recreational Trails Development 75,315 - 64,335 10,980 10,980 75,315
CP00F Total 2,014,413 24,029 1,250,259 740,125 764,154 2,014,413
CP04G
101 GENERAL FUND (401)Park Improvement Projects 1,379,623 - - 1,236,080 1,236,080 1,379,623
101 GENERAL FUND Park Improvement Projects 641,857 205,507 89,605 300,718 600,583 690,189 847,364
229 RESTRICTED FUND Park Improvement Projects 60,000 - - 60,000 60,000 60,000
232 PARK ACQUISITION Park Improvement Projects 221,000 - - 221,000 221,000 221,000
CP04G Total 2,302,480 205,507 89,605 300,718 2,117,664 2,207,269 2,507,987
CP05A
101 GENERAL FUND Habitat/Open Space Acquisition - - - - - -
231 PARK DEVELOPMENT FEES FUND Habitat/Open Space Acquisition - - - - - -
232 PARK ACQUISITION Habitat/Open Space Acquisition 10,844 - 3,913 6,932 6,932 10,844
235 OPEN SPACE IMPACT FEES Habitat/Open Space Acquisition 121,280 - 121,280 - - 121,280
CP05A Total 132,124 - 125,193 6,932 6,932 132,124
CP14A
101 GENERAL FUND Olympus Park 205,000 - (205,000) - - - -
229 RESTRICTED FUND Olympus Park 15,000 1,037 13,963 - 1,037 15,000
231 PARK DEVELOPMENT FEES FUND Olympus Park 1,749,192 1,020,961 116,435 611,796 1,632,757 1,749,192
232 PARK ACQUISITION Olympus Park 3,454,416 - 205,000 3,165,821 6,083 487,512 3,653,333 3,659,416
235 OPEN SPACE IMPACT FEES Olympus Park 216,250 88,784 127,466 - 88,784 216,250
CP14A Total 5,639,858 - 205,000 4,276,603 (205,000) 263,947 1,099,308 5,375,911 5,639,858
CP14B
101 GENERAL FUND Beacon's Beach Access 850,000 - 293,482 556,518 556,518 850,000
CP14B Total 850,000 - 293,482 556,518 556,518 850,000
CP16A
203 STATE CAPITAL GRANT FUND Cardiff Beach Living Shoreline Project (Dune Restoration)3,642,331 4,401 126,128 3,511,803 3,516,203 3,642,331
212 COASTAL ZONE MANAGEMENT FUND Cardiff Beach Living Shoreline Project (Dune Restoration)31,369 18,182 13,187 - 18,182 31,369
CP16A Total 3,673,700 22,583 139,315 3,511,803 3,534,385 3,673,700
CP16B
101 GENERAL FUND Leo Mullen Artificial Turf Rebate 169,688 - - 169,688 169,688 169,688
101 GENERAL FUND Leo Mullen Artificial Turf/Lights 917,912 - (74) (0) 917,838 917,838 917,838
CP16B Total 1,087,600 - (74) (0) 1,087,526 1,087,526 1,087,526
CP19A
101 GENERAL FUND Beacon Beach Bluff Improvement Project - - - - - -
CP19A Total - - - - - -
CS01E
101 GENERAL FUND Safe Rte 2 Schools Program (City)444,428 200,000 88,326 (88,000) 319,282 148,820 237,146 556,428
211 TRANSNET FUND Safe Rte 2 Schools Program (City)1,169,129 - - 1,169,129 1,169,129 1,169,129
222 CDBG FUND Safe Rte 2 Schools Program (City)- - - - - -
CS01E Total 1,613,557 200,000 88,326 (88,000) 319,282 1,317,949 1,406,275 1,725,557
CS02F
101 GENERAL FUND Traffic Safety and Calming 290,000 50,000 79,592 50,000 43,855 266,553 346,145 390,000
211 TRANSNET FUND Traffic Safety and Calming 126,165 - - 126,165 126,165 126,165
233 TRAFFIC MIT FUND Traffic Safety and Calming 125,000 25,000 - 64,596 85,404 85,404 150,000
CS02F Total 541,165 75,000 79,592 50,000 108,451 478,121 557,713 666,165
2021-12-15 Item #08F Page 13 of 25
ATTACHMENT 3
Row Labels Project Description
Sum of Prev.
Appropriation
Sum of
Current FY
Funding
Sum of Off-
Cycle
Funding
Sum of
Fiscal YTD
Expenses
Sum of
Transfers
Out
Sum of
Transfers In
Sum of CIP
Adjustments
Sum of FY
2020-21
Carryover
Sum of
Previous
Costs
Sum of
PROJECT
COST TO
DATE
Sum of
PROJECT
BUDGET
After Returns
CS02G
101 GENERAL FUND (401)Traffic Signal Modifications 25,686 - - 25,686 25,686 25,686
211 TRANSNET FUND Traffic Signal Modifications 434,688 - - 434,688 434,688 434,688
223 FEDERAL CAPITAL GRANT FUND Traffic Signal Modifications 581,300 39,288 487,527 54,484 93,773 581,300
229 RESTRICTED FUND (229)Traffic Signal Modifications 14,314 - 14,314 - - 14,314
233 TRAFFIC MIT FUND Traffic Signal Modifications 165,000 10,000 19,388 53,462 102,150 121,538 175,000
234 RTCIP FEES Traffic Signal Modifications - 40,000 - 40,000 - 40,000
CS02G Total 1,220,988 50,000 58,676 595,304 617,008 675,684 1,270,988
CS04D
101 GENERAL FUND No. Coast Hwy 101 Streetscape 304,550 4,800,000 3,279,169 1,489,665 (97,508) 6,492,085 304,460 1,794,126 8,286,211
203 STATE CAPITAL GRANT FUND No. Coast Hwy 101 Streetscape - - 14,220 3,780 165,645 176,085 - 3,780 179,865
211 TRANSNET FUND No. Coast Hwy 101 Streetscape 6,197,996 1,182,000 1,799,060 690,455 4,890,481 6,689,541 7,379,996
234 RTCIP FEES No. Coast Hwy 101 Streetscape 376,000 376,000 0 - 376,000 376,000
CS04D Total 6,878,546 4,800,000 4,475,389 3,668,505 (97,508) 165,645 7,358,625 5,194,941 8,863,446 16,222,072
CS07B
211 TRANSNET FUND Santa Fe Dr Improvements 291,056 - - - 291,056 291,056 291,056
222 CDBG FUND Santa Fe Dr Improvements 39,165 - - - 39,165 39,165 39,165
223 FEDERAL CAPITAL GRANT FUND Santa Fe Dr Improvements 632,600 - (56,820) 0 575,780 575,780 575,780
233 TRAFFIC MIT FUND Santa Fe Dr Improvements 30,969 - (13) - 30,956 30,956 30,956
252 IN LIEU UNDERGROUND FEES Santa Fe Dr Improvements 1,508,662 - (404,106) 0 1,104,556 1,104,556 1,104,556
CS07B Total 2,502,451 - (460,939) 0 2,041,512 2,041,512 2,041,512
CS10G
101 GENERAL FUND (401)Devonshire Dr Traffic Calming 31,565 - - 31,565 31,565 31,565
CS10G Total 31,565 - - 31,565 31,565 31,565
CS11C
101 GENERAL FUND (401)La Costa Avenue Improvements 187,500 22,021 91,627 73,852 95,873 187,500
233 TRAFFIC MIT FUND La Costa Avenue Improvements 1,287,500 - 1,208,183 79,317 79,317 1,287,500
234 RTCIP FEES La Costa Avenue Improvements - - - - - -
CS11C Total 1,475,000 22,021 1,299,810 153,169 175,190 1,475,000
CS12E
233 TRAFFIC MIT FUND Enc Comm. Park Mitigation/Santa Fe @ Scripps 38,000 - 38,000 - - 38,000
CS12E Total 38,000 - 38,000 - - 38,000
CS13C
233 TRAFFIC MIT FUND ECP Offsite Improvements 750,000 - 186,124 563,876 563,876 750,000
CS13C Total 750,000 - 186,124 563,876 563,876 750,000
CS15C
101 GENERAL FUND South Coast Hwy 101 Sidewalk Improvements 793,543 - - 793,543 793,543 793,543
211 TRANSNET FUND South Coast Hwy 101 Sidewalk Improvements 350,000 - - 350,000 350,000 350,000
CS15C Total 1,143,543 - - 1,143,543 1,143,543 1,143,543
CS16C
101 GENERAL FUND ADA Curb Ramp Project (Transition Plan Compliance)121,074 50,000 17,447 113,521 40,106 57,553 171,074
222 CDBG FUND ADA Curb Ramp Project (Transition Plan Compliance)40,000 40,000 - 40,000 40,000
CS16C Total 121,074 90,000 57,447 113,521 40,106 97,553 211,074
CS16E
101 GENERAL FUND Montgomery Ave At-Grade Pedestrian Rail Crossing 1,896,274 150,000 19,560 (99,409) 165,453 1,761,852 1,781,412 1,946,865
CS16E Total 1,896,274 150,000 19,560 (99,409) 165,453 1,761,852 1,781,412 1,946,865
CS16F
101 GENERAL FUND El Portal Ped/Bike Underpass Project 4,293,228 789,228 1,833,000 2,200,000 580,000 1,051,806 4,243,650 6,443,650 7,495,456
203 STATE CAPITAL GRANT FUND El Portal Ped/Bike Underpass Project - - - - - -
223 FEDERAL CAPITAL GRANT FUND El Portal Ped/Bike Underpass Project 4,691,000 8,755 (3,802,000) 52,903 827,342 836,097 889,000
234 RTCIP FEES El Portal Ped/Bike Underpass Project 1,200,000 718 7,370 1,191,912 1,192,630 1,200,000
CS16F Total 10,184,228 789,228 1,833,000 2,209,472 (3,802,000) 580,000 1,112,079 6,262,904 8,472,377 9,584,456
CS18G
101 GENERAL FUND B Street Sidewalk Project 578,099 188,796 (40,000) 363 348,940 537,736 538,099
211 TRANSNET FUND B Street Sidewalk Project 275,000 12,988 21,816 240,197 253,185 275,000
CS18G Total 853,099 201,783 (40,000) 22,179 589,137 790,921 813,099
CS19A
101 GENERAL FUND FY2018-19 Annual Street Overlay 46,394 559 (14,384) 0 31,451 32,010 32,010
101 GENERAL FUND FY2018-19 Annual Street Overlay (Reimb Manhole Covers)- - - - - -
201 HUTA (GAS TAX) FUND FY2018-19 Annual Street Overlay - HUTA 1,280,581 45,779 (262,919) - 204,210 249,989 1,017,662
201 HUTA (GAS TAX) FUND FY2018-19 Annual Street Overlay - RMRA SB1 - - - 566,059 566,059 -
201 HUTA (GAS TAX) FUND FY2018-19 Annual Street Overlay - Construction Support - - - 201,614 201,614 -
211 TRANSNET FUND FY2018-19 Annual Street Overlay 1,446,000 10 (10,905) 0 1,435,085 1,435,095 1,435,095
CS19A Total 2,772,975 46,349 (288,208) 0 2,438,419 2,484,768 2,484,768
CS19B
101 GENERAL FUND Morning Sun Drive Sidewalk 2,400,000 1,592,050 208,307 110,732 905,525 2,497,575 2,608,307
CS19B Total 2,400,000 1,592,050 208,307 110,732 905,525 2,497,575 2,608,307
2021-12-15 Item #08F Page 14 of 25
ATTACHMENT 3
Row Labels Project Description
Sum of Prev.
Appropriation
Sum of
Current FY
Funding
Sum of Off-
Cycle
Funding
Sum of
Fiscal YTD
Expenses
Sum of
Transfers
Out
Sum of
Transfers In
Sum of CIP
Adjustments
Sum of FY
2020-21
Carryover
Sum of
Previous
Costs
Sum of
PROJECT
COST TO
DATE
Sum of
PROJECT
BUDGET
After Returns
CS19D
101 GENERAL FUND Encinitas Blvd Guardrail 161,391 - (36,861) - 124,530 124,530 124,530
CS19D Total 161,391 - (36,861) - 124,530 124,530 124,530
CS19E
101 GENERAL FUND Santa Fe Dr Corridor Improvements 287,500 63,406 157,635 66,459 129,865 287,500
203 STATE CAPITAL GRANT FUND Santa Fe Dr Corridor Improvements 996,000 29,500 926,760 39,741 69,240 996,000
223 FEDERAL CAPITAL GRANT FUND Santa Fe Dr Corridor Improvements 692,640 78,582 593,640 20,418 99,000 692,640
233 TRAFFIC MIT FUND Santa Fe Dr Corridor Improvements 542,031 600,000 277,291 857,303 7,438 284,728 1,142,031
CS19E Total 2,518,171 600,000 448,778 2,535,338 134,055 582,833 3,118,171
CS19F
101 GENERAL FUND N HWY 101 NCTD TEMP PARKING IMPROVEMENTS 382,000 - 5,326 376,674 376,674 382,000
CS19F Total 382,000 - 5,326 376,674 376,674 382,000
CS20A
201 HUTA (GAS TAX) FUND FY2019-20 Annual Street Overlay - HUTA - - - - - -
201 HUTA (GAS TAX) FUND FY2019-20 Annual Street Overlay - RMRA SB1 1,261,000 1,213,949 47,051 - 1,213,949 1,261,000
211 TRANSNET FUND FY2019-20 Annual Street Overlay 1,739,000 1,484,168 45,252 209,580 1,693,748 1,739,000
CS20A Total 3,000,000 2,698,117 92,303 209,580 2,907,697 3,000,000
CX11F
101 GENERAL FUND Hwy 101 Emergency Repair Project 113,709 - (238) - 113,472 113,472 113,472
223 FEDERAL CAPITAL GRANT FUND Hwy 101 Emergency Repair Project 654,313 - (9,183) - 645,130 645,130 645,130
233 TRAFFIC MIT FUND Hwy 101 Emergency Repair Project 104,724 - (1,628) 0 103,096 103,096 103,096
CX11F Total 872,746 - (11,049) 0 861,697 861,697 861,697
CX16F
101 GENERAL FUND Emergency Repair - Hwy 101 Monitoring 81,526 61,169 20,357 - 61,169 81,526
223 FEDERAL CAPITAL GRANT FUND Emergency Repair - Hwy 101 Monitoring 30,986 5,429 - 25,557 30,986 30,986
CX16F Total 112,512 66,598 20,357 25,557 92,155 112,512
WB06A
101 GENERAL FUND (401)ACOE Shoreline Protection Study 127,052 - - 127,052 127,052 127,052
203 STATE CAPITAL GRANT FUND ACOE Shoreline Protection Study 647,000 - 41,196 605,804 605,804 647,000
212 COASTAL ZONE MANAGEMENT FUND ACOE Shoreline Protection Study 646,899 - 198,553 448,346 448,346 646,899
WB06A Total 1,420,951 - 239,749 1,181,202 1,181,202 1,420,951
WB08C
212 COASTAL ZONE MANAGEMENT FUND SCOUP-Sand Compatiblity Opportunistic Use Program 1,050,962 105,000 24,462 390,542 740,958 765,420 1,155,962
WB08C Total 1,050,962 105,000 24,462 390,542 740,958 765,420 1,155,962
WB11A
101 GENERAL FUND TMDL Compliance Program 856,171 5,490 (4,170) 143,591 702,920 708,410 852,001
WB11A Total 856,171 5,490 (4,170) 143,591 702,920 708,410 852,001
WB16A
212 COASTAL ZONE MANAGEMENT FUND Beach Habitat Study 150,000 80,000 29,004 131,595 69,402 98,405 230,000
WB16A Total 150,000 80,000 29,004 131,595 69,402 98,405 230,000
WB16B
101 GENERAL FUND Enhancement of Native Habitats in San Elijo Lagoon Ecological Reserve Project206,393 91,844 4,170 0 118,719 210,563 210,563
WB16B Total 206,393 91,844 4,170 0 118,719 210,563 210,563
WB16C
203 STATE CAPITAL GRANT FUND Coastal Storm Damage Reduction Project 700,000 450,000 250,000 - 450,000 700,000
212 COASTAL ZONE MANAGEMENT FUND Coastal Storm Damage Reduction Project 250,000 12,500 237,500 12,500 250,000
WB16C Total 700,000 250,000 462,500 487,500 - 462,500 950,000
WC01A
101 GENERAL FUND GIS Basemap Updates and Enhancements 784,600 10,000 10,307 5,000 99,032 690,261 700,568 794,600
WC01A Total 784,600 10,000 10,307 5,000 99,032 690,261 700,568 794,600
WC08K
101 GENERAL FUND Open Space Mgmt Plan 41,568 - 576 40,992 40,992 41,568
203 STATE CAPITAL GRANT FUND Open Space Mgmt Plan 23,432 - - 23,432 23,432 23,432
223 FEDERAL CAPITAL GRANT FUND Open Space Mgmt Plan 9,499 - 9,499 - - 9,499
WC08K Total 74,499 - 10,076 64,424 64,424 74,499
WC09D
101 GENERAL FUND Citywide Flood and Channel Maintenance Permitting Program 425,000 - 247,827 177,174 177,174 425,000
WC09D Total 425,000 - 247,827 177,174 177,174 425,000
WC10A
101 GENERAL FUND (401)Technology Replacement Project 4,598 - - - 4,598 4,598 4,598
101 GENERAL FUND Technology Replacement Project 1,861,294 - (26,366) - 1,834,928 1,834,928 1,834,928
213 GOVERNMENTAL/EDUCATIONAL ACCESS FUNDTechnology Replacement Project 172,360 - (107,710) (0) 64,650 64,650 64,650
223 FEDERAL CAPITAL GRANT FUND Technology Replacement Project(NEA for Website)1,335 - - - 1,335 1,335 1,335
WC10A Total 2,039,587 - (134,076) (0) 1,905,512 1,905,512 1,905,511
WC10B
101 GENERAL FUND Fees and Other Studies 199,060 - 46,215 152,845 152,845 199,060
WC10B Total 199,060 - 46,215 152,845 152,845 199,060
2021-12-15 Item #08F Page 15 of 25
ATTACHMENT 3
Row Labels Project Description
Sum of Prev.
Appropriation
Sum of
Current FY
Funding
Sum of Off-
Cycle
Funding
Sum of
Fiscal YTD
Expenses
Sum of
Transfers
Out
Sum of
Transfers In
Sum of CIP
Adjustments
Sum of FY
2020-21
Carryover
Sum of
Previous
Costs
Sum of
PROJECT
COST TO
DATE
Sum of
PROJECT
BUDGET
After Returns
WC11A
101 GENERAL FUND Encinitas Habitat Stewardship Program (Early Multi-Habitat Conserv Plan Implementation )217,941 31,276 71,512 115,152 146,429 217,941
WC11A Total 217,941 31,276 71,512 115,152 146,429 217,941
WC12C
213 GOVERNMENTAL/EDUCATIONAL ACCESS FUNDGovernmental/Educational Access Project-Equipment Update 2,215,646 170,000 273,258 265,224 1,417,402 960,210 1,233,468 2,650,870
WC12C Total 2,215,646 170,000 273,258 265,224 1,417,402 960,210 1,233,468 2,650,870
WC13B
203 STATE CAPITAL GRANT FUND Safe Funding 222,446 3,120 31,720 187,606 190,726 222,446
WC13B Total 222,446 3,120 31,720 187,606 190,726 222,446
WC14A
101 GENERAL FUND Cityworks Server 94,592 - 866 (5,000) - 90,458 90,458 95,458
101 GENERAL FUND Cityworks Server CSD Share 9,204 - (1,243) - 7,961 7,961 7,961
101 GENERAL FUND Cityworks Server ESD Share 9,204 - (1,243) - 7,961 7,961 7,961
WC14A Total 113,000 - (1,620) (5,000) - 106,380 106,380 111,380
WC14B
101 GENERAL FUND Housing Element Update 2,334,231 151,959 184,799 1,997,473 2,149,432 2,334,231
WC14B Total 2,334,231 151,959 184,799 1,997,473 2,149,432 2,334,231
WC15A
101 GENERAL FUND Rail Corridor Vision 442,927 - 84,860 358,067 358,067 442,927
203 STATE CAPITAL GRANT FUND Rail Corridor Vision 175,000 - 175 174,825 174,825 175,000
WC15A Total 617,927 - 85,035 532,892 532,892 617,927
WC15B
101 GENERAL FUND Active Transportation Plan 86,400 - (4,253) (0) 82,147 82,147 82,147
WC15B Total 86,400 - (4,253) (0) 82,147 82,147 82,147
WC15E
101 GENERAL FUND Update Inclusionary Ordinance 179,290 4,406 - 174,884 179,290 179,290
WC15E Total 179,290 4,406 - 174,884 179,290 179,290
WC16A
101 GENERAL FUND (401)Tyler Enterprise CSD (formerly Enterprise Workflow Management (EnerGov))34,089 - - 34,089 34,089 34,089
101 GENERAL FUND (401)Tyler Enterprise ESD (formerly Enterprise Workflow Management (EnerGov))17,045 - - 17,045 17,045 17,045
101 GENERAL FUND (401)Tyler Enterprise SDWD (formerly Enterprise Workflow Management (EnerGov))34,089 - - 34,089 34,089 34,089
101 GENERAL FUND Tyler Enterprise (formerly Enterprise Workflow Management (EnerGov))475,730 20,776 (0) 126,325 328,630 349,405 475,730
213 GOVERNMENTAL/EDUCATIONAL ACCESS FUNDTyler Enterprise (formerly Enterprise Workflow Management (EnerGov))23,800 - (23,713) - 88 88 88
WC16A Total 584,753 20,776 (23,713) (0) 126,325 413,940 434,716 561,041
WC16C
101 GENERAL FUND Mobile Workforce 85,000 10,000 512 (14,486) - 80,003 80,514 80,514
WC16C Total 85,000 10,000 512 (14,486) - 80,003 80,514 80,514
WC16D
101 GENERAL FUND Circulation Element of GP 10,000 590,000 50,367 549,634 - 50,367 600,000
233 TRAFFIC MIT FUND Circulation Element of GP 300,000 (300,000) - - - - -
WC16D Total 310,000 290,000 50,367 549,634 - 50,367 600,000
WC19A
101 GENERAL FUND El Camino Real Streetscape Study 250,000 - - 250,000 - - 250,000
WC19A Total 250,000 - - 250,000 - - 250,000
WC19B
101 GENERAL FUND Artisitic Elements - I5 Undercrossing 192,567 49,543 121,424 21,600 71,143 192,567
WC19B Total 192,567 49,543 121,424 21,600 71,143 192,567
WC19C
101 GENERAL FUND Consolidated Plan (CDBG Program)50,000 - (22,910) - 27,090 27,090 27,090
WC19C Total 50,000 - (22,910) - 27,090 27,090 27,090
WC19D
101 GENERAL FUND Rail Corridor "Cross Connect" Implementation Plan 90,000 10,460 (30,000) 2,178 47,362 57,822 60,000
203 STATE CAPITAL GRANT FUND Rail Corridor "Cross Connect" Implementation Plan 210,000 56,280 (0) 153,720 210,000 210,000
WC19D Total 300,000 66,741 (30,000) 2,178 201,082 267,822 270,000
WC20D
203 STATE CAPITAL GRANT FUND Housing Update Implementation (SB2 Grant)310,000 138,111 158,599 13,290 151,401 310,000
WC20D Total 310,000 138,111 158,599 13,290 151,401 310,000
WC97F
101 GENERAL FUND Facade Improvement Program 266,786 (39,000) - - 227,785 227,785 227,786
WC97F Total 266,786 (39,000) - - 227,785 227,785 227,786
WD02A
203 STATE CAPITAL GRANT FUND Cottonwood Creek Runoff Plan 41,575 425 1,006 40,144 40,569 41,575
WD02A Total 41,575 425 1,006 40,144 40,569 41,575
WD16A
239 FLOOD CONTROL FUND South Leucadia Storm Drain Project 357,239 - 1,454 355,785 355,785 357,239
WD16A Total 357,239 - 1,454 355,785 355,785 357,239
WD17A
2021-12-15 Item #08F Page 16 of 25
ATTACHMENT 3
Row Labels Project Description
Sum of Prev.
Appropriation
Sum of
Current FY
Funding
Sum of Off-
Cycle
Funding
Sum of
Fiscal YTD
Expenses
Sum of
Transfers
Out
Sum of
Transfers In
Sum of CIP
Adjustments
Sum of FY
2020-21
Carryover
Sum of
Previous
Costs
Sum of
PROJECT
COST TO
DATE
Sum of
PROJECT
BUDGET
After Returns
101 GENERAL FUND STORMWATER CAPTURE & REUSE STU - - - - - -
WD17A Total - - - - - -
WD19E
101 GENERAL FUND Leucadia Watershed Master Plan 583,000 175,505 125,420 282,075 457,580 583,000
WD19E Total 583,000 175,505 125,420 282,075 457,580 583,000
WF10A
101 GENERAL FUND Green Building Incentive Program 40,000 - 13,800 26,200 26,200 40,000
223 FEDERAL CAPITAL GRANT FUND Green Building Incentive Program 4,000 - - 4,000 4,000 4,000
WF10A Total 44,000 - 13,800 30,200 30,200 44,000
WF15A
101 GENERAL FUND Pacific View Consultant Services (Pacific View Architect)100,000 - 29,462 70,538 70,538 100,000
WF15A Total 100,000 - 29,462 70,538 70,538 100,000
CX20B
212 COASTAL ZONE MANAGEMENT FUND Emergency-Beacon's Bch Retaining Wall 28,380 - (2,580) - 25,800 25,800 25,800
CX20B Total 28,380 - (2,580) - 25,800 25,800 25,800
WF20A
203 STATE CAPITAL GRANT FUND Emergency Generators Fire St 1 & 3 - - - - - -
WF20A Total - - - - - -
CS21A
101 GENERAL FUND FY2020-21 Annual Street Overlay 510,226 (510,226) 14,384 14,384 (0) 14,384 14,384
201 HUTA (GAS TAX) FUND FY2020-21 Annual Street Overlay - HUTA - - - -
201 HUTA (GAS TAX) FUND FY2020-21 Annual Street Overlay - RMRA SB1 1,215,596 400,000 222,431 233,587 1,626,752 222,431 1,849,183
211 TRANSNET FUND FY2020-21 Annual Street Overlay 1,258,920 110,226 210,479 10,905 1,169,571 210,479 1,380,051
CS21A Total 2,984,742 - 447,294 258,876 2,796,323 447,294 3,243,618
CS21B
101 GENERAL FUND N. Vulcan Ave. Temp Parking Phase II 400,000 323,713 76,287 323,713 400,000
239 FLOOD CONTROL FUND N. Vulcan Ave. Temp Parking Phase II 230,128 202,132 27,996 - 202,132 230,128
CS21B Total 400,000 230,128 525,845 104,283 - 525,845 630,128
WC21A
101 GENERAL FUND Modal Alternatives Program - 738 50,000 49,263 - 738 50,000
203 STATE CAPITAL GRANT FUND Modal Alternatives Program - 200,000 - 200,000 - - 200,000
WC21A Total - 200,000 738 50,000 249,263 - 738 250,000
WC21B
101 GENERAL FUND El Camino Real Corridor Specific Plan 315,000 16,150 298,850 - 16,150 315,000
203 STATE CAPITAL GRANT FUND El Camino Real Corridor Specific Plan - 300,000 - 300,000 - - 300,000
WC21B Total - 615,000 16,150 598,850 - 16,150 615,000
CS22A
101 GENERAL FUND FY2021-22 Annual Street Overlay 480,000 - 480,000 - 480,000
201 HUTA (GAS TAX) FUND FY2021-22 Annual Street Overlay - HUTA - - - -
201 HUTA (GAS TAX) FUND FY2021-22 Annual Street Overlay - RMRA SB1 - - - -
211 TRANSNET FUND FY2021-22 Annual Street Overlay - - - -
CS22A Total 480,000 - 480,000 - 480,000
WF21B
101 GENERAL FUND Olivenhain Evacuation Plan - 47,332 - 47,332 - - 47,332
WF21B Total - 47,332 - 47,332 - - 47,332
Grand Total 77,870,022 11,359,477 8,196,849 18,485,069 (5,532,499) 1,582,222 0 26,310,223 48,680,775 67,165,844 93,476,070
2021-12-15 Item #08F Page 17 of 25
ATTACHMENT 3
FISCAL YEAR 2020-21 402 FUND CAPITAL PROJECTS
As of June 30, 2021
Project Order
Row Labels
Sum of Prev.
Appropriation
Sum of
Current FY
Funding
Sum of Off-
Cycle
Funding
Sum of Fiscal
YTD
Expenses
Sum of
Transfers Out
Sum of
Transfers In
Sum of CIP
Adjustments
Sum of FY
2020-21
Carryover
Sum of
Previous
Costs
Sum of
PROJECT
COST TO
DATE
Sum of
PROJECT
BUDGET
CD17A - LEUCADIA FLOODING ISSUES 480,963 7,000 314 7,860 479,789 480,103 487,963
101 GENERAL FUND 480,963 7,000 314 7,860 479,789 480,103 487,963
CD20A - COTTONWOOD CREEK BASIN MAINTENANCE 200,000 66,419 133,581 - 66,419 200,000
101 GENERAL FUND 200,000 66,419 133,581 - 66,419 200,000
CP17A-ELLD Zone H Lot 15 Recycled H2O Conversion & Booster 30,000 8,400 (21,141) 0 459 8,859 8,859
297 Zone H FUND 30,000 8,400 (21,141) 0 459 8,859 8,859
CP20A - PUBLIC ARTS PEDESTALS 30,000 3,750 32,625 529 596 33,221 33,750
101 GENERAL FUND 30,000 3,750 32,625 529 596 33,221 33,750
CS17B - BIRMINGHAM DR-COMPLETE STREETS 1,005,413 128,809 80,000 168,351 788,254 917,062 1,085,413
101 GENERAL FUND 705,413 128,809 80,000 168,351 488,254 617,062 785,413
233 TRAFFIC MIT FUND 300,000 - - 300,000 300,000 300,000
CS17C - SR2S CARDIFF SCHOOL DISTRICT 353,422 - (11,014) 0 342,408 342,408 342,408
101 GENERAL FUND 255,422 - (11,014) 0 244,408 244,408 244,408
222 CDBG FUND 98,000 - 0 98,000 98,000 98,000
CS17E - HIGHWAY 101 PEDESTRIAN CROSSING 323,000 250 97,508 413,258 7,000 7,250 420,508
101 GENERAL FUND 7,000 - 97,508 97,508 7,000 7,000 104,508
223 FEDERAL CAPITAL GRANT FUND 316,000 250 315,750 - 250 316,000
CS17G - STREET LIGHT & TRAFFIC SIGNAL REPLC 300,000 40,000 117,409 90,000 105,951 206,640 324,049 430,000
295 ELLD FUND 220,000 40,000 117,409 90,000 48,205 184,386 301,795 350,000
297 Zone H FUND 80,000 - 57,747 22,253 22,253 80,000
CS17H-STREET LIGHT CONVERSION PROJECT 760,500 41,124 713,447 5,929 47,053 760,500
223 FEDERAL CAPITAL GRANT FUND 718,000 41,124 670,947 5,929 47,053 718,000
295 ELLD FUND 38,250 - 38,250 - - 38,250
297 Zone H FUND 4,250 - 4,250 - - 4,250
CS18B - LEUCADIA BLVD ROUNDABOUT 2,700,000 671,234 375,000 85,463 (375,000) 2,832,974 452,798 538,260 3,371,234
101 GENERAL FUND 1,700,000 85,463 (375,000) 1,177,171 62,367 147,829 1,325,000
201 GAS TAX (HUTA) FUND 1,000,000 - 609,569 390,431 390,431 1,000,000
233 TRAFFIC MIT FUND 671,234 375,000 - 1,046,234 - 1,046,234
CS18C - SPRINGWOOD SIDEWALKS 777,158 - (3,794) - 773,365 773,365 773,365
101 GENERAL FUND 777,158 - (3,794) - 773,365 773,365 773,365
CS18D - INSTALL INNOVATIVE BIKE LANES 150,000 25,000 32,101 44,697 98,203 130,303 175,000
101 GENERAL FUND 150,000 25,000 32,101 44,697 98,203 130,303 175,000
CS18E - GENERAL MOBILITY IMPROVEMENTS 1,051,109 310,000 118,291 (210,307) 418,598 613,913 732,204 1,150,802
101 GENERAL FUND 966,109 300,000 100,590 (210,307) 414,096 541,116 641,706 1,055,802
222 CDBG FUND 10,000 10,000 - 10,000 10,000
233 TRAFFIC MIT FUND 85,000 7,701 4,502 72,797 80,498 85,000
CS20B - EL CAMINO MOBILITY STRIPING IMPROV 486,722 40,000 34,850 20,032 471,840 506,690 526,722
101 GENERAL FUND 486,722 40,000 34,850 20,032 471,840 506,690 526,722
CS20C - BALOUR DR CORRIDOR IMPROVEMENTS 50,000 300,000 10,000 313,792 26,208 36,208 350,000
101 GENERAL FUND 50,000 10,000 13,792 26,208 36,208 50,000
233 TRAFFIC MIT FUND 300,000 - 300,000 - 300,000
CS20D - MACKINNON ADA SIDEWALK PROJECT 400,000 150,000 16,515 486,752 46,733 63,248 550,000
101 GENERAL FUND 302,000 1,876 300,124 - 1,876 302,000
222 CDBG FUND 98,000 150,000 14,639 186,628 46,733 61,372 248,000
CS20E - S. COAST HWY 101 SAFETY& MOBILITY 931,292 125,195 29,332 618 834,811 960,006 960,624
101 GENERAL FUND 931,292 95,863 618 834,811 930,674 931,292
201 GAS TAX (HUTA) FUND 29,332 29,332 - - 29,332 29,332
CS20F - SANTA FE DRIVE SDA FRONTAGE IMPROVE - - - - - -
101 GENERAL FUND - - - - - -
223 FEDERAL CAPITAL GRANT FUND - - - - - -
CS20G - EL CAMINO REAL-Z CROSSING 517,600 - 517,600 - - 517,600
223 FEDERAL CAPITAL GRANT FUND 517,600 - 517,600 - - 517,600
CS20H - N. COAST HWY 101-PEDESTRIAN BEACON 490,100 250 489,850 - 250 490,100
2021-12-15 Item #08F Page 18 of 25
ATTACHMENT 3
Row Labels
Sum of Prev.
Appropriation
Sum of
Current FY
Funding
Sum of Off-
Cycle
Funding
Sum of Fiscal
YTD
Expenses
Sum of
Transfers Out
Sum of
Transfers In
Sum of CIP
Adjustments
Sum of FY
2020-21
Carryover
Sum of
Previous
Costs
Sum of
PROJECT
COST TO
DATE
Sum of
PROJECT
BUDGET
223 FEDERAL CAPITAL GRANT FUND 490,100 250 489,850 - 250 490,100
WC17A - CLIMATE ACTION PLAN IMPLEMENTATION 290,360 60,000 127,205 90,659 132,496 259,701 350,360
101 GENERAL FUND 290,360 60,000 127,205 90,659 132,496 259,701 350,360
WC17B-Vulcan & San Elijo Active Transport Improv Study 100,000 - 89,721 10,279 10,279 100,000
101 GENERAL FUND 100,000 - 89,721 10,279 10,279 100,000
WC17C-Leo Mullen Sports Park Lighting (ERSP)0 - - - - 0
101 GENERAL FUND 0 - - - - 0
WC18A - 800 MHZ RADIO UPGRADES 194,717 241,076 238,824 (1,693) 2,186 193,090 431,914 434,100
101 GENERAL FUND 56,076 110,194 109,635 1,536 55,099 164,734 166,270
223 FEDERAL CAPITAL GRANT FUND 108,641 39,882 38,189 (1,693) 476 108,165 146,354 146,830
230 CSA 17A 30,000 91,000 91,000 174 29,826 120,826 121,000
WC18B-Assessment of Fair Housing 50,000 - (45,312) - 4,688 4,688 4,688
101 GENERAL FUND 50,000 - (45,312) - 4,688 4,688 4,688
WC18C - AFFORDABLE HOUSING ACQUISITION 1,435,476 - 1,435,476 - - 1,435,476
253 AFFORDABLE HOUSING ACQUISITION FUND 1,435,476 - 1,435,476 - - 1,435,476
WC18D - PACIFIC PINES MAINTENANCE SCHEDULE 66,033 18,077 992 42,135 40,984 41,975 84,110
561 PACIFIC PINES FUND 66,033 18,077 992 42,135 40,984 41,975 84,110
WC18E - TECH INFRASTRUCTURE REPLACEMENT 1,191,096 434,397 11,554 492,862 (133,802) 34,160 280,443 764,100 1,256,962 1,537,405
101 GENERAL FUND 1,066,804 412,677 11,554 492,862 34,160 280,443 751,889 1,244,751 1,525,195
213 GOVT EDUC ACCESS FUND 124,292 21,720 - (133,802) - 12,210 12,210 12,210
WC18F-ADA/Section 504 Update Self Evaluation & Transition 75,000 - 75,000 - - 75,000
101 GENERAL FUND 75,000 - 75,000 - - 75,000
WC20A - BROADBAND MASTER PLANNING - - - - - -
101 GENERAL FUND - - - - - -
WC20B - ELECTRIC VEHICLE CHARGING STATION 50,000 - 50,000 - - 50,000
101 GENERAL FUND 50,000 - 50,000 - - 50,000
WC20C - VULCAN AVE. TRAFFIC CALMING 100,000 - 100,000 - - 100,000
101 GENERAL FUND 100,000 - 100,000 - - 100,000
WC20E - LOCAL ROADWAY SAFETY PLAN 80,000 46,180 33,820 - 46,180 80,000
101 GENERAL FUND 8,000 4,618 3,382 - 4,618 8,000
203 STATE CAPITAL GRANT FUND 72,000 41,562 30,438 - 41,562 72,000
WD17A-Stormwater Capture and Reuse Study 100,000 - 44,446 55,554 55,554 100,000
101 GENERAL FUND 100,000 - 44,446 55,554 55,554 100,000
CP21A-SENIOR CENTER COURTYARD IMPVMNT - 130,400 117,993 (12,407) (0) - 117,993 117,993
229 PRIVATE DONATIONS - 130,400 117,993 (12,407) (0) - 117,993 117,993
Grand Total 14,769,961 2,249,784 567,704 1,842,069 (814,469) 331,000 8,911,776 6,350,135 8,192,204 17,103,979
2021-12-15 Item #08F Page 19 of 25
ATTACHMENT 3
FISCAL YEAR 2020-21 403 FUND FACILITY CAPITAL PROJECTS
As of June 30, 2021
Project Order
Project
Number Expense Order Funding SourceProject Description
FY 2019-20
Carryover
Prev.
Appropriation
Current FY
Funding
Off-Cycle
Funding
Fiscal YTD
Expenses
Transfers
Out Transfers In
CIP
Adjustments
FY 2020-21
Carryover
Previous
Costs
PROJECT
COST TO
DATE
PROJECT
BUDGET
CF16A 1 101 GENERAL FUND Civic Center Improvements 909,622.61 1,503,077 521,000 196,277.77 1,234,344.84 593,454.39 789,732.16 2,024,077
CF16B 1 101 GENERAL FUND Fire Stations Improvements 320,241.34 566,577 15,000 68,378.45 266,862.89 246,335.66 314,714.11 581,577
CF16D 1 101 GENERAL FUND PW Facility Improvements 285,864.06 775,851 50,000 88,981.85 (60,000.00)186,882.21 489,986.94 578,968.79 765,851
CF16E 1 101 GENERAL FUND ADA Facilities Compliance 100,000.00 100,000 0 0.00 100,000.00 0.00 0.00 100,000
CF16F 1 101 GENERAL FUND Library Improvements 85,027.15 321,000 50,000 14,069.06 120,958.09 235,972.85 250,041.91 371,000
CF18A 1 101 GENERAL FUND ADA Parking Lot Upgrades 143,828.83 435,000 0 0.00 143,828.83 291,171.17 291,171.17 435,000
CF18B 1 101 GENERAL FUND Community Center Improvements 127,505.00 150,000 400,000 1,533 102,303.67 426,734.33 22,495.00 124,798.67 551,533
CF20A 1 101 GENERAL FUND Lifeguard Facility Improvements 55,500.00 55,500 129,500 53,279.72 131,720.28 0.00 53,279.72 185,000
CF20B 1 101 GENERAL FUND Fire Station #1 Water Remediation 143,685.60 510,000 0 45,092 188,777.38 (0.22)0.00 366,314.40 555,091.78 555,092
CF20C 1 101 GENERAL FUND City Hall Renovations 975,423.00 975,423 0 1,035,104.32 (318.36)60,000 (0.32) (0.00) 0.00 1,035,104.32 1,035,105
CF20D 1 101 GENERAL FUND Pacific View Improvements 14,378.00 24,566 0 46,405.96 72,000 39,972.04 10,188.00 56,593.96 96,566
Totals 3,161,075.59 5,416,994.00 1,165,500.00 46,625.00 1,793,578.18 (60,318.58)132,000.00 (0.32)2,651,303.51 2,255,918.41 4,049,496.59 6,700,800.42
1 of 12021-12-15 Item #08F Page 20 of 25
ATTACHMENT 3
FISCAL YEAR 2020-21 CSD CAPITAL PROJECTS
As of June 30, 2021
Project Order
Project
Number Funding SourceProject Description FY 2019-20 Carryover
Prev.
Appropriation
Current FY
Funding
Off-Cycle
Funding
Fiscal YTD
Expenses Transfers Out Transfers In
CIP
Adjustments
FY 2020-21
Carryover Previous Costs
PROJECT
COST TO
DATE PROJECT BUDGET
CC04E 512 CSD Collection System Rehab 2,156,793.55 3,516,691.00 300,000.00 738,835.64 1,717,957.91 1,359,897.27 2,098,732.91 3,816,691.00
CC04J 512 Olivenhain Trunk Improvements 7,085,976.95 10,116,982.00 2,200,000.00 2,783,773.95 6,502,203.00 3,031,004.08 5,814,778.03 12,316,982.00
CC16B 512 Sewer Master Plan Update 119,634.72 133,234.00 0.00 94,294.87 25,339.85 13,599.28 107,894.15 133,234.00
CC20A 512 SEJPA Plant Improvements 332,650.00 752,041.00 0.00 0.00 (332,650.00)- 419,391.00 419,391.00 419,391.00
CC20B 512 CARDIFF Pump Station/SEJPA Force Main 50,000.00 300,000.00 120,000.00 170,000.00 - 250,000.00 420,000.00 420,000.00
CC21A 512 SEJPA Plant Improvements 0.00 0.00 425,000.00 497,992.00 332,650.00 259,658.00 0.00 497,992.00 757,650.00
Grand Total 9,745,055.22 14,818,948.00 3,045,000.00 0.00 4,284,896.46 (332,650.00)332,650.00 0.00 8,505,158.76 5,073,891.63 9,358,788.09 17,863,948.00
2021-12-15 Item #08F Page 21 of 25
ATTACHMENT 3
FISCAL YEAR 2020-21 ESD CAPITAL PROJECTS
As of June 30, 2021
Project Order
Project
Number Funding SourceProject Description
FY 2019-20
Carryover
Prev.
Appropriation
Current FY
Funding Off-Cycle Funding Fiscal YTD Expenses Transfers Out Transfers In CIP Adjustments
FY 2020-21
Carryover Previous Costs
PROJECT COST TO
DATE PROJECT BUDGET
CE04A 522 Batiquitos 2004 Pump Station Improvements 111,584.27 2,824,256.83 86,200.00 78,826.33 0.00 118,957.94 2,712,672.64 2,791,498.97 2,910,456.83
CE04A 522 Batiquitos 2004 Pump Station Improvements 0.00 163.17 0.00 - 163.17 163.17 163.17
CE04A Total 111,584.27 2,824,420.00 86,200.00 0.00 78,826.33 0.00 0.00 0.00 118,957.94 2,712,835.81 2,791,662.14 2,910,620.00
CE04H 522 Collection System Rehabilitation 4,888,872.10 5,887,684.80 1,250,000.00 715,634.88 0.00 5,423,237.22 998,813.70 1,714,448.58 7,137,684.80
CE04H Total 4,888,872.10 5,887,684.80 1,250,000.00 0.00 715,634.88 0.00 0.00 0.00 5,423,237.22 998,813.70 1,714,448.58 7,137,684.80
CE16A 522 Master Plan Update 119,634.73 133,234.00 94,294.88 25,339.85 13,599.27 107,894.15 133,234.00
CE16A Total 119,634.73 133,234.00 0.00 0.00 94,294.88 0.00 0.00 0.00 25,339.85 13,599.27 107,894.15 133,234.00
CE17C 522 Poinsettia Gravity Sewer Line 4,774.25 242,786.27 4,774.25 (0.00) 238,012.02 242,786.27 242,786.27
CE17C 522 Poinsettia Gravity Sewer Line 0.00 3,626.73 0.00 - 3,626.73 3,626.73 3,626.73
CE17C Total 4,774.25 246,413.00 0.00 0.00 4,774.25 0.00 0.00 0.00 (0.00) 241,638.75 246,413.00 246,413.00
CE20B 522 Encina Plant Improvement 866,613.56 1,843,371.12 0.00 (866,613.56)- 976,757.56 976,757.56 976,757.56
CE20B Total 866,613.56 1,843,371.12 0.00 0.00 0.00 (866,613.56)0.00 0.00 - 976,757.56 976,757.56 976,757.56
CE21B 522 Encina Plant Improvement 0.00 0.00 882,336.00 1,082,781.60 866,613.56 666,167.96 0.00 1,082,781.60 1,748,949.56
CE21B Total 0.00 0.00 882,336.00 0.00 1,082,781.60 0.00 866,613.56 0.00 666,167.96 0.00 1,082,781.60 1,748,949.56
Grand Total 5,991,478.91 10,935,122.92 2,218,536.00 0.00 1,976,311.94 (866,613.56)866,613.56 0.00 6,233,702.97 4,943,645.09 6,919,957.03 13,153,658.92
2021-12-15 Item #08F Page 22 of 25
ATTACHMENT 4
RESOLUTION NO. 2021-106
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ENCINITAS
AMENDING THE FISCAL YEAR 2021-22 BUDGET
WHEREAS, on June 23, 2021, the City Council of the City of Encinitas adopted
Resolution Number 2021-70 adopting the budget for Fiscal Year 2021-22; and
WHEREAS, changes in anticipated revenues and/or expenditures of the City of
Encinitas necessitates amendments to the appropriations for Fiscal Year 2021-22; and
WHEREAS, budgeted expenditures do not exceed anticipated revenue and
available fund balance; and
WHEREAS, the City Council has reviewed the proposed Fiscal Year 2021-22
budget amendments.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Encinitas
that the budget amendments for Fiscal Year 2021-22 as contained in Exhibit A to this
resolution are hereby adopted.
PASSED, APPROVED AND ADOPTED this 15th day of December 2021 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
2021-12-15 Item #08F Page 23 of 25
ATTACHMENT 4
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 15 th day of December 2021 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
_____________________________
Kathy Hollywood, City Clerk
2021-12-15 Item #08F Page 24 of 25
Fund Name
Organization
Code
Object
Code
Project
No.Description
Revenue/
Transfer In
Increase
(Decrease)
Expenditure/
Transfer Out
Increase
(Decrease)
1. General Fund 10190901 428.6
Additional discretionary
payment to CalPERS to
reduce the unfunded
pension liability 500,000$
2.
3.
4. BUA 60064 12/15/21
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
Total -$ 500,000$
Exhibit A to Resolution 2021-106
2021-12-15 Item #08F Page 25 of 25