2022-06-22 Item 08Y FY 21-22 Third Quarter Budget Status Report - Attachment 1 Amended and Posted 06-22-2022ATTACHMENT 1
RESOLUTION NO. 2022-81
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; and
NOW, THEREFORE, BE IT FURTHER RESOLVED by the City Council of the
City of Encinitas that the budget amendments for Fiscal Year 2021-22 as contained
in Exhibit B to this resolution are hereby ratified.
PASSED, APPROVED AND ADOPTED this 22nd day of June, 2022 by the
City Council of the City of Encinitas, State of California.
____________________________
Catherine S. Blakespear, Mayor
ATTEST:
______________________________
Kathy Hollywood, City Clerk
ATTACHMENT 1
APPROVED AS TO FORM:
_____________________________
Tarquin Preziosi, City Attorney
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 22nd day of June, 2022 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
_____________________________
Kathy Hollywood, City Clerk
FY 21-22 Proposed CIP Budget and Fund Transfer Amendments ATTACHMENT 1
RESOLUTION NO. 2022 -81 - EXHIBIT A
LINE PROJECT
NUMBER
ORG OBJECT ACCT TYPE
REVENUE (R)/
EXPENDITURE (E)
COMMENT INCREASE
(I)/
DECREASE
(D)
AMOUNT ADD'L DESC
7 CD20A 40295101 590 E CP20D:CD20A 402101 close tr I 0
8 CP20A 40295101 590 E CP20D:CD20A 402101 close tr D 0
10 CP20A 40295101 590 E CP20A close Park Pedestals D 529 Notice of Completion recorded 8/25/2021. Project
closure submitted 9/2/2021.
11 10190999 498.2 E CF20D 101:403 capital transfer I 6,475,850
12 40300000 398.2 R CF20D 101:403 capital transfer I 6,475,850
14 22200000 331.1 R FY21 Fair Housing carryover I 9,667 Carryforward amount from FY21 that needs to be
spent in FY22 for Fair Housing Services provided by
contract with Legal Aid Society.
15 22251470 494.1 E FY21 Fair Housing carryover I 9,667 Carryforward amount from FY21 that needs to be
spent in FY22 for Fair Housing Services provided by
contract with Legal Aid Society.
16 29571630 441.1 E Electricity rate increases I 87,000
17 29771630 441.1 E Electricity rate increases I 6,100
18 COV22 10190901 493 E //COV22 reimb 101 obj? I 1,000,000 Placeholder for budget to track Covid-related
reclassifications.
19 COV22 60120340 462 E //COV22 reimb 601 obj? I 100,000 This will need a cash transfer if allocating funds to
Risk.
20 CP21A 40295229 540 E CP21A Contract 72 I 5,067 Senior Center Courtyard adjustment to pay invoice
received after project completion; matches
unexpended amount on Contract 72.
21 22990999 498.2 E CP21A PSCDO 229:402 transfer I 5,067 Adjustment to pay invoice received after project
completion; matches unexpended amount on
Contract 72.
22 40200000 398.2 R CP21A PSCDO 229:402 transfer I 5,067 Adjustment to pay invoice received after project
completion; matches unexpended amount on
Contract 72.
23 60120340 486.1 E Claims - Liability I 400,000
24 60120340 486.4 E Claims - Workers Comp I 150,000
25 60120340 431.21 E Legal Contracts I 100,000
26 30100000 398.4 R IBank Loan transfer from 101 I 850,231 Transfer-out of General Fund was included in FY22
original budget. Needs related transfer-in to debt
service fund.
27 30191966 488.2 E IBank Loan cost of issuance I 300,000 Loan expected to close in FY22. Assumes loan
origination fee $200K, estimates $100K for other
costs like preliminary title and appraisal.
28 20100000 332.3 R CS22A SB1 revised revenue est I 51,223
29 20190999 498.2 E CS22A 201:401 SB1 revised rev I 51,223
30 40100000 398.2 R CS22A 201:401 SB1 revised rev I 51,223
31 CS19B 40195101 590 E CS19B:CS04D 401101 close tr D 110,692 Project was completed in February 2021. Balance will
be transferred to Leucadia Streetscape Project.
32 CS04D 40195101 590 E CS19B:CS04D 401101 close tr I 110,692 Transfers General Fund budget from closed CS19B
Morning Sun Drive Sidewalk to CS04D Leucadia
Streetscape.
33 CS20E 40295101 590 E CS20E 402101 close return D 618 South Coast Highway 101 Safety and Mobility project
was completed in September 2020. Returning
available budget to General Fund.
34 40290999 498.2 E CS20E 402101 close return I 618 South Coast Highway 101 Safety and Mobility project
was completed in September 2020. Returning
available budget to General Fund.
35 10100000 398.2 R CS20E 402101 close return I 618 South Coast Highway 101 Safety and Mobility project
was completed in September 2020. Returning
available budget to General Fund.
36 WC17B 40295101 592 E WC17B:CS04D 402101 close tr D 70,000 Close project WC17B Vulcan and San Elijo ATP Study,
then transfer available budget to CS04D Leucadia
Streetscape. After this study was funded, striping
occurred on portions of Vulcan/San Elijo to improve
safety and mobility. If a study is needed at a later
date, funding will be requested at that time.
37 WC17B 40295101 592 E WC17B:CS04D 402101 close tr D 19,721 Close project 402 WC17B Vulcan and San Elijo ATP
Study, then transfer available budget to 401 CS04D
Leucadia Streetscape.
FY 21-22 Proposed CIP Budget and Fund Transfer Amendments ATTACHMENT 1
RESOLUTION NO. 2022 -81 - EXHIBIT A
38 40290999 498.2 E WC17B:CS04D 402101 close tr I 89,721 Close project 402 WC17B Vulcan and San Elijo ATP
Study, then transfer available budget to 401 CS04D
Leucadia Streetscape.
39 10100000 398.2 R WC17B:CS04D 402101 close tr I 89,721
40 CS04D 40195101 590 E CS04D 101 tr from 402 WC17B I 89,721 Transfer available General Fund budget to 401
Leucadia Streetscape after closing 402 WC17B Vulcan
and San Elijo ATP Study.
41 10190999 498.2 E CS04D 101 tr from 402 WC17B I 89,721
42 40100000 398.2 R CS04D 101 tr from 402 WC17B I 89,721
43 CP16A 40195212 590 E CP16A 212:401 drainage study I 526 Dune Restoration project (CP16A) increase needed to
close out drainage study and concept design services
funded by Coastal Zone Management Fund.
44 21290999 498.2 E CP16A 212:401 drainage study I 526 Dune Restoration project (CP16A) increase needed to
close out drainage study and concept design services
funded by Coastal Zone Management Fund.
45 40100000 398.2 R CP16A 212:401 drainage study I 526 Dune Restoration project (CP16A) increase needed to
close out drainage study and concept design services
funded by Coastal Zone Management Fund.
46 22990099 398.2 R Correct transfer from capital D 12,407 Administrative adjustment to correct budgeted
transfer that was copied over from the prior fiscal
year for funding from closed projects returned to the
funding source. No transfer is needed this fiscal year.
47 CS22A 40195201 540 E CS22A 201:401 SB1 revised rev I 51,223
48 WD17A 40295101 590 E WD17A:CS22F 402101 close tr D 44,446 Close Stormwater Capture and Reuse Study in Fund
402, and transfer budget to CS22F B&C Restripe in
Fund 401. Study was completed in FY 2017-18. It was
originally anticipated that the balance would be used
for a stormwater project if a grant became available.
49 40290999 498.2 E WD17A:CS22F 402101 close tr I 44,446 Close Stormwater Capture and Reuse Study in Fund
402, and transfer budget to CS22F B&C Restripe in
Fund 401. Study was completed in FY 2017-18. It was
originally anticipated that the balance would be used
for a stormwater project if a grant became available.
50 10100000 398.2 R WD17A:CS22F 402101 close tr I 44,446 Close Stormwater Capture and Reuse Study in Fund
402, and transfer budget to CS22F B&C Restripe in
Fund 401. Study was completed in FY 2017-18. It was
originally anticipated that the balance would be used
for a stormwater project if a grant became available.
51 CS22F 40195101 590 E CS22F 101 tr budget from WD17A I 44,445 Transfer budget to CS22F B&C Restripe in Fund 401
after closing WD17A Stormwater Capture and Reuse
Study in Fund 402.
52 10190999 498.2 E CS22F 101 tr budget from WD17A I 44,446 Transfer budget to CS22F B&C Restripe in Fund 401
after closing WD17A Stormwater Capture and Reuse
Study in Fund 402.
53 40100000 398.2 R CS22F 101 tr budget from WD17A I 44,446
54 CD17A 40295101 590 E CD17A:CS22F 402101 close tr D 7,860 Close 402 CD17A Leucadia Flooding and transfer
funding to 401 CS22F Leucadia B&C Restripe Project.
5 dry wells were install in FY17 and 10 installed in
FY19. Additional funds were used for the design of
the Jason Street Storm Drain, which will be a new
project if it moves forward.
55 40290999 498.2 E CD17A:CS22F 402101 close tr I 7,860 Close 402 CD17A Leucadia Flooding and transfer
funding to 401 CS22F Leucadia B&C Restripe Project.
5 dry wells were install in FY17 and 10 installed in
FY19. Additional funds were used for the design of
the Jason Street Storm Drain, which will be a new
project if it moves forward.
FY 21-22 Proposed CIP Budget and Fund Transfer Amendments ATTACHMENT 1
RESOLUTION NO. 2022 -81 - EXHIBIT A
56 10100000 398.2 R CD17A:CS22F 402101 close tr I 7,860 Close 402 CD17A Leucadia Flooding and transfer
funding to 401 CS22F Leucadia B&C Restripe Project.
5 dry wells were install in FY17 and 10 installed in
FY19. Additional funds were used for the design of
the Jason Street Storm Drain, which will be a new
project if it moves forward.
Ratification of FY 21-22 CIP Budget and Fund Transfer Amendments ATTACHMENT 1
RESOLUTION NO. 2022 -81 - EXHIBIT B
LINE PROJECT
NUMBER
ORG OBJECT ACCT TYPE
REVENUE (R)/
EXPENDITURE (E)
COMMENT INCREASE
(I)/
DECREASE
(D)
AMOUNT ADD'L DESC
1 23800000 349.1 R Adj to match CIP transfer out I 5,014.00 Corrects transfer-related error in FY22 original budget.
Identified during fund balance analysis for FY23.
2 10151440 343.1 R INC ESGIL REV EXP RATIFY Q3 I 311,000 Increased appropriation for building inspection services
offset by permit fee revenue collected
3 10151440 432.1 E INC ESGIL REV EXP RATIFY Q3 I 311,000 Increased appropriation for building inspection services
offset by permit fee revenue collected
4 10151440 343.1 R INC ESGIL REV EXP RATIFY Q3 I 339,000 Increased appropriation for building inspection
services offset by permit fee revenue collected
5 10151440 432.1 E INC ESGIL REV EXP RATIFY Q3 I 339,000 Increased appropriation for building inspection
services offset by permit fee revenue collected
6 10180876 346.1 R Outdoor prog registration rev I 80,000 Justification: Registration in satellite facility (outdoor)
programs has exceeded projections. Adjustment reflects
actual revenues received and upcoming FY22 expenditures
for contractor payments for programs beginning on or
before June 30, 2022.
Policy: Admin F005 does not address how staff should
handle net-zero increases in revenues and pass-through
expenditures for services like building and recreation fees.
Budget will process an administrative adjustment and ratify
in the next quarterly report.
7 10180876 432.1 E Outdoor prog instructor pmts I 80,000 Justification: Registration in satellite facility (outdoor)
programs has exceeded projections. Adjustment reflects
actual revenues received and upcoming FY22 expenditures
for contractor payments for programs beginning on or
before June 30, 2022.
Policy: Admin F005 does not address how staff should
handle net-zero increases in revenues and pass-through
expenditures for services like building and recreation fees.
Budget will process an administrative adjustment and ratify
in the next quarterly report.