HomeMy WebLinkAbout02/25/1991, 1 - CONVERSION OF THE ADMINISTRATIVE CREEK POLICY TO A WATERWAY ORDINANCE MEETING DATE:
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COUNCIL AGENDA REPORT ITEM N MBER:
FROM: Arnold B. Jonas, Community Development Director
by: Jeanette D Leo, Long Range Planner 4D
SUBJECT: Conversion of the Administrative Creek Policy to a
Waterway Ordinance
CAO RECOMMENDATION:
Direct Community Development staff to complete a
waterway ordinance.
DISCUSSION:
The purpose of having a City Council study session on this
item is to determine the level of City Council interest in
having staff complete a waterway ordinance. If the Council
supports completion of such an ordinance, the Council may wish
to identify components that should be incorporated into the
waterway ordinance and/or features that should not be
included.
The background section of this report provides the rationale
for the existing administrative creek policy and basic
components of theproposed waterway ordinance. This
information is provided to allow the Council to better
identify potential areas of concern.
BACKGROUND
On November 10, 1988 the Community Development Department
Director sent a memo to the Planning Commission and
Architectural Review Commission recommending that an
administrative creek policy be utilized until comprehensive
creek policies could be developed as part of the Open Space
Element. The stated purpose of the administrative policy was
to protect creeks and provide consistency in planning staff's
recommendations. The ability of the policy to meet this
purpose has been mixed since the policy did not convey the
same legal authority as an ordinance and because the policy
contained only general versus specific creek development
guidelines.
The proposed waterway ordinance would convert the existing
administrative policy into an ordinance. The proposed
ordinance would provide a legal framework for protecting
waterways (whether for flood control or habitat protection) ,
as well as establishing standards which can be consistently
applied. As planned, the waterway ordinance would identify
the waterways that would be protected and guidelines for
protection. Waterways subject to the ordinance would be
identified on a waterway. map. Under ordinance guidelines, a
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COUNCIL AGENDA REPORT
Page 2 -- Waterway Ordinance
parcel that contains a waterway which is depicted on the
waterway map or a parcel which is located within 20 feet of
the physical top of bank of a waterway (as designated on the
waterway map) would be considered a waterway site subject to
the ordinance. The ordinance would regulate development on
waterway sites by providing setback requirements for
structures and paving, and by providing standards which would
limit alterations to the waterway corridor.
Future changes to the ordinance would be expected. It is
anticipated that completion of the Open Space Element may
result in amendments to the waterway ordinance, in that
specific areas for preservation or setbacks along certain
creek corridors may be identified. In addition, in the future
the waterway map may be amended as more information on various
waterways becomes available.
As proposed, the ordinance would contain basic sections such
as: definitions, processing procedures, enforcement
procedures, guidelines for nonconforming structures and uses,
etc. In addition the ordinance would include the following
sections:
1. Purpose and Intent. The purpose and intent of the
ordinance would be to provide protection of waterways in
terms of public health and safety (e.g. , flooding, erosion
or similar concerns) , provide for the preservation of
significant habitat areas and natural amenities, and to
provide low intensity recreational uses on waterway sites
where such uses are applicable (e.g. , in new subdivisions,
along corridors designated for trails, etc. ) .
2 . Exemptions. The ordinance would provide an automatic
exemption for emergency projects and projects approved
prior to ordinance adoption. In addition, there would be
a procedure for the Community Development Director to
approve minor projects.
3 . Standards. The ordinance would have standards, i.e. , a
20 foot setback requirement from a waterway's physical top
of bank, requirements for protection and restoration of
riparian corridors, establishment of trails along certain
creeks/waterways. grading and culverting guidelines for
development in or adjacent to a waterway, etc.
4. Exception Process. The ordinance would include an
exception process. An exception would be granted for
projects which could not meet ordinance standards due to
restrictions onsite, e.g. , limited parcel size, parcel
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i COUNCIL AGENDA REPORT
Page 3 -- Waterway Ordinance
configuration, the extent of the creek corridor onsite,
etc. For example, an exception would be granted for a
project which cannot meet the 20 foot setback if it is
shown that requiring the setback would cause severe
hardship and prohibit reasonable development and use of
the subject property. Reasonable development potential
onsite would be assessed by reviewing the project's design
and resulting waterway impacts.
5. Findings. Findings would be included to guarantee that
all projects were reviewed consistently. In order for a
project to be approved it would need to be determined that
the project was consistent with ordinance findings.
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cityO sAn luis oaspo
990 Palm Street/Post Office Box 8100 • San Luis Obispo,CA 93403.8100
CITY COUNCIL MEMO
TO: Members of the City Council
FROM: John Dunn, City Administrator and<=a-
Arnold B. Jonas, Community Development Director 5 0
PREPARED BY: Jeanette Di Leo, Long Range Planner "/1
SUBJECT: Preparation of a Creek Ordinance
DISCUSSION:
This memo has been prepared for informational purposes only.
It is meant to provide the City Council with background
information concerning the proposed waterway ordinance and to
provide the Council with a tentative work program for
completion of the ordinance.
Presently Community Development Department staff is preparing
a creek setback ordinance (i.e. , a waterway ordinance) . The
waterway ordinance would replace the administrative creek
policy that the city is presently utilizing. As planned, the
waterway ordinance would define the waterways that would be
regulated, mandate setbacks and standards for development,
provide an exception process, and provide findings for project
approval or denial.
A tentative work program for writing, reviewing, and hearings
on the ordinance is provided in Exhibit A. Basic research and
a draft ordinance have been completed. Prior to completing
any more work on the ordinance it was necessary to determine
the level of City Council support. As a result, City Council
input on the waterway ordinance is scheduled for a Council
meeting on February 2, , 1991.
BACKGROUND:
On November 10, 1988 the Community Development Department
Director sent a memo to the Planning Commission and
Architectural Review Commission recommending that an
administrative creek policy be utilized until comprehensive
creek policies could be developed as part of the Open Space
Element. The purpose of the administrative policy was to
protect creeks/waterways and provide consistency in planning
RECEIVED
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CITY COUNCIL
SAN kUJ.S QBI&Vs D9
Page 2
City Council Memo
staff's recommendations. The administrative policy provided
some general guidelines when reviewing creek projects.
According to the administrative policy all unlined, open
drainage channels should be evaluated as potential sensitive
habitat areas (i.e. , riparian corridors) to be preserved or
enhanced. The policy's major component was the recommendation
that new structures and parking lots should generally be set
back 20 feet from a waterway's physical top of bank. The
administrative creek policy outlined guidelines for when the
20 foot setback should be increased and when a lesser setback
could be established (see attached Exhibit B) .
The stated purpose of the administrative policy was to protect
creeks and provide consistency in planning staff's
recommendations. The ability of the policy to meet this
purpose has been mixed since the policy did not convey the
same legal authority as an ordinance and because the policy
contained only general versus specific creek development
guidelines. The proposed waterway ordinance would provide a
legal framework for protection of waterway corridors (whether
for flood control or habitat protection) , as well as
development standards which could be consistently applied.
ATTACHMENTS:
Exhibit A - Proposed Work Program
Exhibit B - Administrative Policy
I /
ZZhibit A
Tentative Work Program
Tasks Accomplished:
- Reviewed creek ordinances from other communities.
- Ordinance outline was prepared identifying needed components.
- Initial review by concerned agencies (e.g. , Public Works,
Fire Department, Fish and Game, Urban Creeks Council, Salmon
Enhancement, Land Conservancy, and a City Council
Representative) . Concerned agencies reviewed on 11/14/90.
- Completed first draft of an ordinance based on initial
comments. Assessed potential changes to the Municipal Code.
- Distributed first draft for Community Development staff
review. Distributed on 01/01/91.
- Attended Tree Committee meeting to discuss the removal of
trees and riparian vegetation along creek corridors to
determine how such vegetation removal is presently being
monitored/regulated. Attended meeting on 01/10/91.
- First draft was reviewed by the concerned agencies (noted
above) . Concerned agencies reviewed on 01/11/91.
Tasks to Be Accomplished:
- City Council input. City Council hearing date is 02/26/91.
- Discuss ordinance with neighborhood groups and business
groups (BIA, Chamber of Commerce, Sierra Club, Neighbors for
Quality Neighborhoods, etc. ) to obtain their input.
- Assess various development scenarios to determine potential
flaws or ordinance inconsistencies.
- Review comments received and write a second draft of the
ordinance. Revise necessary sections of the Municipal Code.
Anticipated completion date of 5/91.
- Have various committees/organizations review second draft
and Municipal Code changes:
a. The Tree Committee. To review vegetation aspects of
ordinance for potential conflicts with tree removal
regulations.
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b. Concerned Agencies/Citizens. To establish their concerns.
c. City attorney. To provide comments.
Based on comments received write a third draft, e.g. , a
working draft of the ordinance. Anticipated completion date
of 8/91.
Complete environmental review. Anticipated date of October,
1991.
Release the working draft for public review & Planning
Commission hearings. Anticipated date of November, 1991.
Based on comments received changes would be made to the
ordinance and it would be forwarded to the City Council.
City Council hearing for ordinance adoption. Anticipated
hearing date of 2/92. This date would obviously depend on
the level of public controversy and the amount of Planning
Commission input.
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Exhibit B
ADMINISTRATIVE CREEK POLICY
Note: the following are guidelines, not strict standards, and may be departed from when
the planner, with the Director's concurrence, judges that the intent can be met through
alternative approaches. They do not replace, but are in addition to, other existing
policies, standards and ordinances.
1. When reviewing any development proposal, all unlined, open drainage channels should
be evaluated as potential sensitive habitat areas (ie: riparian corridors to be preserved
or enhanced).
In general, such channels should not be culverted, filled or encroached into.
Exceptions could include:
a. Minor drainage channels (guideline: less than three feet across);
b. Short (guideline: 200 feet or less) sections of channels which tie together lined
or culverted drains;
c. Improvements necessary for erosion control, flood protection or circulation,
reviewed and approved pursuant to existing adopted policy.
In all cases, the Director, Principal Planner or Long-range Planner should be consulted
)efore a channel is determined not to be a sensitive habitat area; if there is any -
significant doubt, the Department of Fish and Game should be consulted, too.
2. New structures, including parking lots, should generally be set back at least 20 feet
from the top of bank. "Top of bank" means the physical top of bank (ie: where the more
steeply eroded bank begins to flatten to conform with the terrain not cut by the water
flow). If the bank is terraced, the highest step is the top of bank, not any
intermediate step. (In some cases, the top of bank will not be apparent; the Director,
Principal Planner or Long-range Planner should be consulted to help determine a
reasonable line, considering such variables as the top of bank on the other side of the
creek, the extent of riparian vegetation and the 100-year flood line.)
A. Greater setbacks may be required if
1. significant riparian vegetation extends beyond the 20-foot line;
2. a setback line which is farther from the bank has been adopted or proposed by
Public Works;
3. the 100-year flood plain extends beyond the 20-foot line.
B. Lesser setbacks may be acceptable if:
1. the channel is minor and is not judged to be a significant riparian corridor
or likely to be part of the urban trails system;
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Draft Creek Policy
Page 2
2. the lot is small, and reasonable development without some exception is
impossible;
3. the lot is a small infill site where a clear pattern of lesser setbacks has
been established on both sides of the lot along the creek.
Note: in determining if a channel is minor or if a riparian corridor is significant,
the staff should consider variables such as size, area drained, volume/capacity,
topography, context (urbanized or open), soils and hydrology, relation to other creek
stretches and the creek system generally, existing vegetation and potential for
restoration.
In determining what is 'reasonable development', the staff should consider comparable
uses on similar-sized lots in the area as well as the practicalness and feasibility
of smaller-than-comparable projects.
In all such cases where setbacks are to be reduced or increased, the Director and
Principal Planner or Long-range Planner should be consulted.
3. If the site is considered by the Long-range Planner to be a possible link in the
urban trails system, then an offer of dedication for public access should be required as
a condition of any discretionary permit.
4. All areas in the setback should be dedicated in an open space easement as a condition
of approval of any discretionary permit.
S. If the corridor has been degraded, a restoration program may be required as a
condition of approval for any discretionary permit.
6. Sites with creeks are considered to be "sensitive sites'.for architectural review
Purposes; projects which would not otherwise need architectural review should be taken
in as minor and incidental and may be approved if the guidelines above are met; if they
are not met, then the project should be referred to the ARC with a recommendation that
the guidelines be followed.
����u���u►WIIIIII��I III�IU city or san Luis oBispo
COUNCIL AGENDA REPORT
Section C - Financial Condition Summary
This section summarizes the City's financial condition at the mid-point of the fiscal year,
and provides projections of the City's financial position at the end of the fiscal year
compared with original budget estimates. This section is organized into three major parts:
■ Summary of actual revenues for 1989-90 and a comparison of current
projections for 1990-91 with original budget estimates.
■ Summary of the current operating budget by function and program for
1990-91 based on the original budget as adopted by the Council, encumbrance
carryovers, and other budget changes made by the Council during the fiscal
year as of December 31, 1990.
■ Summary of actual revenues, expenditures, and changes in fund balance for
1989-90 for each of the City's operating funds and a comparison of current
projections for 1990-91 with original budget estimates.
Section D - Mid-Year Budget Reauests
No mid-year appropriation changes are recommended at this time.
SUMMARY
The Mid-Year Budget Review for Fiscal Year 1990-91 has been prepared in order to
present the Council with a formal review of the City's financial condition at the mid-point
of the fiscal year. No appropriation changes are recommended from the current 1990-91
budget. Accordingly, it is recommended that the Council receive and file the Mid-Year
Budget Review report for 1990-91.
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Mid-Year Budget Review
Fiscal Year 1990-91
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City of San Luis Obispo, California
' TABLE OF CONTENTS
IPREFACE
A Transmittal Memorandum A-1
rB. Excerpts from the December 1990 Monthly Financial Report
Transmittal Memorandum B-1
Graphic Summaries & Tables - Budget & Actual
Revenues - All Funds Combined B-3
Operating Expenditures - All Funds Combined
By Function B-4
By Type B-5
Capital Project Expenditures by Fund B-6
C. Financial Condition Summaries
Revenue Projections C-1
Operating Program Expenditure Projections
Public Safety C-3
Utilities C-4
Transportation C-5
Leisure, Cultural & Social Services C-6
Community Development C-7
General Government C-8
Changes in Fund Balance
General Fund C-9
Special Revenue Funds
Library Fund C-10
Business Improvement Area (BIA) Fund C-11
Gas Tax Fund/Transportation
Development Act (TDA) Funds C-12
Capital Project Funds
Capital Outlay Fund C-13
Parkland Development Fund C-14
Equipment Replacement Fund C-15
Debt Service Fund C-16
Enterprise Funds
Water Fund C-17
Sewer Fund C-18
Parking Fund C-19
Transit Fund C-20
Agency Fund - Whale Rock Commission C-21
' D. Mid-Year Budget Requests
(None Submitted for Council review at this time) D-1
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PREFACE
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PREFACE
The City's two-year Financial Plan provides for the submittal of a report on the financial
status of the City to the Council every six months. Although monthly financial reports
are distributed to the Council on an ongoing basis, the formal submittal of a review at
' the mid-point of the fiscal year provides an opportunity to identify and present any fiscal
problem areas to the Council and to recommend corrective action or additional funding
if required.
Accordingly, the enclosed Mid-Year Budget Review document has been prepared in order
to present a summary of the City's financial position at the mid-point of Fiscal Year
1990-91 and to provide projections of the City's financial position at the end of the fiscal
year compared with original budget estimates.
To accomplish these goals, the Mid-Year Budget Review document for 1990-91 has been
organized into the following four sections:
Section A - Transmittal Memorandum
The transmittal memorandum provided in this section summarizes the City's financial
position at the mid-point of the fiscal year, and highlights significant trends and concerns.
Section B - Excerpt from the December Monthly Financial Report
The Monthly Financial Report (MFR) for December 1990 has been previously distributed
to the Council. For reference purposes, the transmittal memorandum from the
December MFR along with selected graphics included in that document have been
provided in this section of the Mid-Year Budget Review.
Section C - Financial Condition Summary
This section summarizes the City's financial condition at the mid-point of the fiscal year,
and provides projections of the City's financial position at the end of the fiscal year
compared with original budget estimates. This section is organized into three major
areas:
• Summary of actual revenues for 1989-90 and a comparison of current
projections for 1990-91 with original budget estimates.
• Summary of the current operating budget by function and program for 1990-
91 based on the original budget as adopted by the Council, encumbrance
carryovers, and other budget changes made by the Council during the fiscal
year as of December 31, 1990.
• Summary of actual revenues, expenditures, and changes in fund balance for
1989-90 for each of the City's operating funds and a comparison of current
projections with original budget estimates.
Section D - Mid-Year Budget Requests
There were no mid-year budget requests submitted by the operating departments for
1990-91 that require Council action at this time.
Section A
TRANSMITTAL MEMORANDUM
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MEMORANDUM
February 25, 1991
TO: City Council
FROM: William C. Statler, Director of Finance
Prepared by. Linda Asprion, Revenue Manager
SUBJECT: MID-YEAR BUDGET REVIEW FOR 1990-91
OVERVIEW
This document has been prepared in accordance with the City's Financial Plan policy of
submitting a report on the City's financial status .to the Council every six months.
Although monthly financial reports are distributed to the Council on an ongoing basis,
the formal submittal of a review at the mid-point of the fiscal year provides an
opportunity to identify and present any fiscal problem areas to the Council and to
' recommend corrective action or additional funding if required.
As discussed further in this report, the City's revenues and expenditures at the mid-
point of the fiscal year are generally on target with budget projections. However,
consistent with the City's policy of annually reviewing our enterprise fund rates, the
Council will need to comprehensively address water and sewer fees in April 1991 as
more stringent water conservation is considered and as the water desalination project
becomes more fully defined and developed.
FINANCIAL CONDITION SUMMARY
As discussed in the December 1990 Monthly Financial Report (MFR) previously
distributed to the Council, financial results at the mid-point of the fiscal year are
generally on target with budget estimates: with 50% of the year complete, revenues are
at 52% of fiscal year projections; and operating expenditures/encumbrances are at 47%
of. budgeted amounts. For references purposes, the Transmittal Memorandum and
selected graphics and summary tables from the December MFR have been included in
Section B of the Mid-Year Budget Review document. These excerpts summarize the
City's financial condition at the mid-point of the fiscal year and provide an overview. of
any significant exceptions to expected results.
Revenues
Included in Section C of this report is a summary of revenues by major source which
provides actuals for 1989-90 along with a comparison of current revenue projections with
original budget estimates. As reflected in this summary, revenues are generally projected
to be received as originally anticipated. However, a few specific areas of revenue require
additional comment.
A-1
Sales Tax Revenue
In last years report, sales tax revenues were identified as an area of concern due to the
relatively flat increase over the prior year (1988-89). Although sales tax revenues appear
to be on target with the original 1990-91 budget, it should be noted that this year's
budget increase was based on a very anemic (3S%) increase over the prior year. To
assist the City in monitoring and gathering sales tax trends, Hinderliter, deLlamas and j
Associates has been contracted (1) to perform audits to ensure the City is receiving the
correct allocation of sales tax from the State; (2) to provide quarterly sales tax activity
reports and track trends; and (3) to improve business tax allocations by coordinating data
base information.
Subventions and Grants
This category has an increased projected revenue of $1,141,400, which is solely comprised
of carry-over grant revenues for spec capital projects as well as new Federal funding
for additional transit capital programs as recently reviewed by Council when they
approved the TDA claim for 1990-91.
Investment and Property Revenues
It is projected that the City will have an increase in Investment Revenue of $322,500
over the original budget. This is due to higher overall yields and stronger cash balances
than originally projected.
Operating Program Expenditures
Section C also includes an overview of changes to the operating program budgets since
the adoption of the 1990-91 Budget. Organized by function and program, the schedule
includes the original budget, encumbrance carry-overs from the prior year, and Council
approved changes to the budget since its adoption. As reflected in these summaries,no
mid-year budget requests are being submitted for Council consideration at this time.
Projected Fund Balances
Based on the Revenue Projections and Expenditures Summaries described above, this
part of Section C includes a summary of projected changes in fund balance for each of
the City's operating funds. Overall, it is projected that the City will retain its strong
financial position. However, preliminary financial forecasts for 1991-93 previously
submitted to the Council underscore the need for the City to be concerned about its
economic base and to develop strategies and policies to ensure our continued long-term
financial health.
The following is a summary of highlights and concerns regarding the City's projected
financial position at the end of the year:
General Fund
General Fund balances are projected to be $5.1 million at the end of the fiscal year,
which represents a favorable variance of $478,000 from original budget projections.
Ending fund balances are projected to be 24% of operating expenditures, which is on
target with the Financial Plan policy of 20% (1989-91 Financial Plan, page B-9).
A-2
Capital Outlay Fund
The Capital Outlay Fund balance is projected to be $744,000, or approximately a
$200,000 increase over the original budget. This positive variance is primarily due to the
deferral of the Fremont Theatre acquisition.
Water and Sewer Funds
It is very difficult to project water revenues, expenditures, and changes in fund balance
for the City's water system due to several uncertainties at this time, including:
■ The more stringent changes which may be required in the level, nature, and
compliance with the mandatory water conservation program and the related
costs of operation.
■ A more fully defined and developed water desalination project and the
ensuing capital costs.
Accordingly, no major changes have been made in the projected ending financial position
for the Water and Sewer Funds. However, as discussed in the Overview Section, a
comprehensive evaluation of water and sewer rates will be presented in April of 1991.
MID-YEAR BUDGET REQUESTS
As discussed previously, no Mid-Year Budget Requests are recommended for Council
action at this time.
SUMMARY
The Mid-Year Budget Review document for Fiscal Year 1990-91 has been prepared in
order to present the Council with a formal review of the City's financial condition at the
mid-point of the fiscal year. Accordingly, this transmittal memorandum has outlined the
City's overall financial condition at this point in the fiscal year.
The Department of Finance will be prepared to respond to any questions the Council
may have regarding this report at their February 25, 1991 meeting. If you have any
questions in the interim, or require additional information, please do. not hesitate to
contact us.
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Section B
EXCERPTS FROM THE DECEMBER 1990
�' MONTHLY FINANCIAL REPORT
MEMORANDUM
January 23, 1991
TO: All Monthly Financial Report Users
FROM: William C. Statler, Director of Finance
SUBJECT: DECEMBER 1990 MONTHLY FINANCIAL REPORT
OVERVIEW
As reflected in the accompanying financial statements, the City's overall financial position
through December of 1990 is generally on target with budget projections. With 50% of
the fiscal year complete, revenues are at 52% of annual projections, with operating
expenditures/encumbrances at 47% of annual appropriations. Except as noted below,
budget variances for revenues and operating expenditures are distributed relatively evenly
by source, function, and type.
The City's overall revenue and expenditure picture will be discussed in greater detail
during the Mid-Year Budget Review scheduled for February 25, 1991.
REVENUE HIGHLIGHTS
As noted above, 52% of all projected revenues have been received through December
of 1990. The following is a summary of significant variances from target projections of
1 50%:
Tax Revenues
Halfway through the fiscal year, 54% of estimated tax revenues have been received.
Although greater than the target level of 50%, receipts from tax revenues at this point
in the fiscal.year are generally consistent with prior year trends.
Fines and Forfeitures
The favorable variance for fines and forfeitures is primarily due to parldng fine
collections which are being received at levels greater than projected.
Investment Revenues
As reflected in the revenue summary, 64% of estimated investment revenues have been
realized through December of 1990, which is reflective of higher overall yields and
stronger cash balances than originally projected.
Subventions and Grants
Of the $3,949,300 in revenues projected from this source, $737,000 is related to capital
1 projects for which outside funding has not yet been received. Adjusting for these grant
funded capital projects, 47% of subvention and grant revenues have been received at this
point in the fiscal year.
B-1
Other Revenues
The favorable variance in this category is due to expected receipts of PERS refunds
which are scheduled for receipt early in the fiscal year.
EXPENDITURE HIGHLIGHTS
As noted above, 47% of operating expenditures have been made or encumbered through
December compared with target levels of 50%. Except as noted below, expenditures and
encumbrances are relatively evenly distributed between the six major functions of General
Government, Public Safety, Community Development, Leisure, Cultural, and Social
Services, Public Utilities, and Transportation, as well as by type (salaries and wages,
utilities and communications, contract services, etc.):
Liability Insurance ,
The City's annual liability premiums were paid in full as of December, which accounts
for this category being 97% expended.
SUMMARY
As noted in the Table of Contents, all of the schedules provided in the Monthly
Financial Report are generated from more detailed transaction reports produced by the
City's Financial Management Information System (FMIS). As such, additional supporting
or detail information is .available from the Department of Finance upon request
If you have any questions concerning the Monthly Financial Report for December 1990,
or require additional information, please do not hesitate to contact me.
MFR/NOV90.YPF
B-2
Revenue Status • 7/90 - 12/90
OPERATING REVENUES
Tax Revenues
Licenses & Permits
Fines & Penalties
Investments
Subventions & Grants
Service Charges
Enterprise Revenues
Trust & Agency
Other Revenues
TOTAL REVENUES
®ACTUAL =REMAINING
Fiscal Year 50% Complete
REVENUIE SUMMARY
July 1990 - December 1990
Year-to-Date Estimated
Revenue Source Revenues Revenues Variance Realized
Taxes 8,596,913 15,694,900 (7,097,987) 54.78%
Licenses & Permits 94,097 187,200 (93,103) 50.275
Fines & Forfeitures 451,988 645,000 (193,012) 70.08%
Investment Revenues 1,181,609 1,846,000 (664,391) 64.01%
Subventions &Grants 1,522,328 3,957,320 (2,434,992) 38.47%
Service Charges 689,331 1,367,000 (677,669) 50.43%
Enterprise Revenues 4,211,461 9,549,990 (5,338,529) 44.10%
Trust& Agency Revenue 228,576 616,500 (387,924) 37.08%
Other Revenues 1,045,051 946,000 99,051 110.47%
Total Revenues 18,021,354 34,809,910 (16,788,556) 51.77%
B-3
Program Expenditures • 7/90 - 12/90
OPERATING PROGRAMS
Public Safety ,
Public Utilities
Transportation
Leisure & Cultural
Community Developmnt
General Government
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TOTAL EXPENSES
® ACTUAL REMAINING
Fiscal Year 50% Complete
OPERATING PROGRAM EXPENDITURE SUMMARY
July 1990 - December 1990
Encumbrances
Operating Programs &Expenditures Appropriation Variance Expended
Public Safety 4,407,613 8,918,956 4,511,343 49.42%
Public Utilities 2,893,848 6,864,300 3,970,452 42.16%
Transportation 1,458,765 2,739,348 1,280,583 53.25%
Leisure& Cultural Services 1,797,735 3,368,263 1,570,528 53.37%
Community Development 1,422,387 3,211,977 1,789,590 44.28%
General Government 2,493,761 5,947,216 3,453,455 41.93%
Total Operating Expenditures 14,474,109 31,050,060 16,575,951 46.62%
B-4
I
Operating Expenditure Status 7/90 - 12/90
MOPERATING EXPENSES
Salaries & Wages
' Utilities
Liability Insurance
Travel & Dues
Rents & Leases
Contract Services
Office Expenses
Materials
Minor Equipment
Misc Expenses
Appropriation C/O
TOTAL EXPENSES
® ACTUAL D REMAINING
' Fiscal Year 50% Complete
i
OPERA771VG EXPEND17TTRE SUMMARY
July 1990 - December 1990
Encumbrances
Expenditure Type & Expenditures Appropriation Variance Expended
Salaries &Wages 8,337,683 17,106,341 8,768,658 48.74%
Utilities & Communications 798,408 2,207,813 1,409,405 36.16%
Liability Insurance 565,799 580,630 14,831 97.45%
Travel, Meetings& Dues 155,690 333,484 177,794 46.69%
Rents &Leases 20,236 40,100 19,864 50.46%
Contract Services 2,040,730 3,956,433 1,915,703 51.58%
Office Expenses 281,019 627,191 346,172 44.81%
Operating Materials 1,561,409 2,590,274 1,028,865 60.28%
Minor Equipment 387,852 796,290 408,438 48.71%
Miscellaneous Expenses 325,283 655,753 330,470 49.60%
Appropriation Carryover 0 2,155,751 2,155,751 0.00%
' Total Operating Expenditures 14,474,109 31,050,060 16,575,951 46.62%
B-5
Capital Project Status • 7/90 - 12/90
CAPITAL EXPENDITURES
Capital Outlay
Equip Replacement i
Parkland Development
Gas Tax/TDA
Water
Sewer
Parking
Transit
Whale Rock
TOTAL CAPITAL
®ACTUAL REMAINING
Fiscal Year 60% Complete '
i
i
CAPITAL PROJECT EXPENDITURE SUMMARY
July 1990 - December 1990
Encumbrances
Fund & Expenditures Appropriation Variance Expended
Capital Outlay 2,523,734 11,664,331 9,140,597 21.64%
Equipment Replacement 712,059 1,833,428 1,121,369 38.84%
Parkland Development 152,571 2,524,168 2,371,597 6.04%
Gas Tax[TDA 1,028 581,074 580,046 0.18%
Water 1,311,940 4,731,003 3,419,063 27.73%
Parking 1,720,776 2,601,312 880,536 66.15%
Sewer 2,402,984 32,322,074 29,919,090 7.43%
Transit 0 20,885 20,885 0.00%
Whale Rock 171,451 897,754 726,303 19.10%
Total Capital Expenditures 8,996,543 57,176,029 48,179,486 15.73% '
S-6
i
I
1
ISection C
FINANCIAL CONDITION SUMMARIES
' REVENUE PROJEG SONS
ALL FUNDS COMBINED
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TAX REVENUES
Property Tax 3,714,750 3,924,900 4,059,080 134,180
Sales&Use Tax 6,351,043 6,575,000 6,575,000 0
Transit Lodging Tax 1,427,768 1,500,000 1,500,000 0
Franchise Tax 548,908 575,000 575,000 0
Business License Tax 570,116 595,000 610,000 15,000
Utility Users Tax 2,272,718 2,425,000 2,328,000 (97,000)
Real Property Transfer Tax 137,769 100,000 100,000 0
Total Tax Revenues 15,023,072 15,694,900 15,747,080 52,180
LICENSES AND PERMITS
Bicycle Licenses 588 4,600 4,600 0
Construction Permits 176,098 175,000 175,000 0
Street& Curb Permits 4,070 3,500 4,200 700
Other Licenses &Permits 4,941 4,100 4,600 500
Total Licenses and Permits 185,697 187,200 188,400 1,200
FINES AND FORFEITURES
Vehicle Code Fines 255,226 250,000 250,000 0
1 Parking Fines 351,649 335,000 450,000 115,000
Other Fines and Forfeitures 150,249 60,000 120,000 60,000
Total Fines and Forfeitures 757,124 645,000 820,000 175,000
INVESTMENT AND PROPERTY REVENUES
Investment Earnings 2,639,039 1,837,000 2,159,456 322,456
Rents & Concessions 8,796 9,000 9,000 0
Total Investment and Property Revenues 2,647,835 1,846,000 2,168,456 322,456
SUBVENTIONS AND GRANTS
Motor Vehicle In-Lieu 1,455,972 1,522,500 1,522,500 0
Homeowners&Other Property Tax In-Lie 92,937 60,000 60,000 0
Trailer Coach In-Lieu 24,649 18,000 16,000 (2,000)
Cigarette Taxes 110,701 110,700 120,000 9,300
Other In-Lieu Taxes 34,744 35,500 35,500 0
SB 90 Reimbursements 39,171 40,000 30,000 (10,000)
Police Training 47,661 50,000 50,000 0
Gasoline Tax Subventions 565,683 590,000 590,000 0
Transportation Development Act 681,811 681,800 684,457 2,657
Transit Grants 0 0 292,600 292,600
Other Transportation Grants 27,680 0 745,820 745,820
Parks and Recreation Grants 65,700 0 103,000 103,000
Community Development Block Grants 9,397 0 0 0
Total Subventions and Grants 3,156,106 3,108,500 4,249,877 1,141,377
C-1
REVENUE PROM.; (IONS
ALL FUNDS COMBINED (Continued) j
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SERVICE CHARGES-GOVERNMENTAL FUNDS j
Planning&Zoning Fees 139,359 50,000 40,000 (10,000)
Subdivision Fees 17,361 15,000 16,000 1,000
Sales of Publications 12,158 12,500 12,500 0
Police Department Services 102,496 50,000 38,000 (12,000)
Fire Department Services 59,251 72,000 90,000 18,000
Plan Checking Fees 102,274 100,000 100,000 0
Engineering and Inspection Fees 0 9,000 9,000 0
Streets, Sidewalks & Curbs 27,468 20,000 0 (20,000)
Weed& Lot Cleaning 2,988 2,100 5,000 2,900
Zone 9 Reimbursements 67,972 0 0 0
Swimming Pool Revenues 97,468 116,700 100,000 (16,700)
Golf Course Revenues 266,114 317,500 317,500 0
Park In-Lieu Fees 154,537 100,000 120,000 20,000
Other Parks & Recreation Fees 435,326 442,200 400,000 (42,200)
BIA Service Charges 36,530 38,000 38,000 0
Other Service Charges 52,191 42,000 75,000 33,000
Total Service Charges-Governmental 1,573,493 1,387,000 1,361,000 (26,000)
SERVICE CHARGES-ENTERPRISE FUNDS j
Water Operating Revenues 4,162,793 5,366,600 5,366,600 0
Sewer Operating Revenues 2,042,103 2,915,000 2,937,590 22,590
Parking Operating Revenues 1,067,912 1,103,400 1,103,400 0
Transit Operating Revenues 168,817 139,900 175,000 35,100
Total Service Charges -Enterprise 7,441,625 9,524,900 9,582,590 57,690 j
TRUST AND AGENCY REVENUES
Whale Rock Operating Revenue 494,924 616,500 616,500 0
Total Trust and Agency Revenues 494,924 616,500 616,500 0
OTHER REVENUES
Sales of Property & Equipment 44,830 20,000 100,000 80,000
Contributions and Project Reimbursements 25,000 0 2,500 2,500
Assigned FAU Funds 281,729 0 0 0
PERS Surplus 578,711 900000 970000 70,000
Insurance Refunds 548,795 0 0 0
Other Miscellaneous Revenues 68,433 6,000 40,000 34,000 j
Total Other Revenues 1,547,498 926,000 1,112,500 186,500
TOTAL REVENUES 32,827,374 33,936,000 35,846,403 1,910,403
C-2
OPERATING PROGRAMS
PUBLIC SAFETY
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POLICE PROTECTION
Administration 499,700 31,922 531,622
Investigative Services 694,618 694,618
Patrol Services 2,730,900 2,730,900
Support Services 987,100 (2,770) 984,330
Crime Prevention 7,182 (21.5) 6,967
' Total Police Protection 4,919,500 28,937 0 0 4,948,437
FIRE AND ENVIRONMENTAL SAFETY
' Administration 264,700 31,899 296,599
Emergency Response 2,661,900 87,303 2,749,203
Hazard Prevention 412,200 1,450 413,650
Training Services 170,200 11,317 181,517
Technical Services 248,800 5,200 254,000
Disaster Preparedness 45,000 (150) 44,850
Hazardous waste Collection 62,000 62,000
Total Fire and Env Safety 3,864,800 137,019 0 0 4,001,819
TOTAL PUBLIC SAFETY 8,784,300 165,956 0 0 8,950,256
1
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C-3
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OPERATING PROGRAmS
UTMMES
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WATER SERVICE
Water Source Of Supply 921,500 60,910 982,410
Well Operations 500,000 500,000
Power Generation 16,500 16,500
Water Treatment 769,200 (800) 767:400
Water Distribution 433,800 3,504 437,304
Water Conservation 335,300 164,700 500,000
Water Customer Service 225,600 225:600
Water Administration/Engineering 259,500 64,000 323,500
Appropriation Carryover 347,134 347,134
Total Water Service 3,460,400 639,449 0 0 4,099,948
SEWER SERVICE
Wastewater Collection 355,200 22,800 378,000
Wastewater Pre-Treatment 101,900 254,500 356,400
Wastewater Treatment And Disposal 1,225,800 (250,000) 975,900
Wastewater Admin/Engineering 148,700 13,500 162,200
Appropriation Carryover 186,592 186,592
Total Sewer Service 1,831,600 227,392 0 0 2,058,992
WHALE ROCK RESERVOIR
Reservoir Operations 562,500 3,247 565,747
Fishing Program 21,700 21,700
Appropriation Carryover 118,013 118,013
Total whale Rock Reservoir 594,200 121,260 0 0 705,460
TOTAL PUBLIC UTILITIES 5,876,200 989,100 0 0 6,864,300
C-4
OPERATING PROGRAMS
TRANSPORTATION
i:: .:;.::.::.:::...:.:.........., t�t 1:;:: l.B. F:.;:it�.:.'.'�i.
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STREETS AND FLOOD CONTROL
Streets - Pavement 572,900 18,100 591,000
Streets - Signals And Lights 357,900 3,260 361,160
Streets -General 455,800 14,237 470,037
Flood Control 68,800 1,000 69,800
ITotal Streets and Flood Control 1,455,400 36,597 0 0 1,491,997
PARKING
Operations, Maint& Enforcement 609,300 83,886 693,186
Appropriation Carryover 703 703
Total Parking 609,300 84,589 0 0 693,889
MIJNICIPAL TRANSIT SYSTEM
Operations and Maintenance 477,900 74,289 56,500 608,689
Appropriation Carryover 1,273 1,273
Total Transit 477,900 75,562 56,500 0 609,962
TOTAL TRANSPORTATION 2,542,600 196,748 56,500 0 2,795,848
r
1
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C-5
r
OPERATING PROGRAMS ,
LEISURE, CULTURAL, & SOCIAL SERVICES
,..;.:i.�........<;a:t......:;.i:; .... .. a:a:;a,:..;tt.}},.:;;!.i:.i:.i:.}:;:::::: ;:.k::;ai.i:: :<;<;:>i:<:>i:<i:«<<:<.::<.:;t;;;<ii;;::«;•.:;;::.::}::.><,;::<.r:>:::
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PARRS AND RECREATION
Commiescions&Committees 3,300 3,300
Recreation Programs
General Recreation Programs 1,102,400 (2,100) 1,100,300 ,
Aquatics Program 195,300 1,995 197,295
Maintenance Services
Landscape and Park Maintenance 912,500 13,032 925,532
Swim Center Maintenance 109,900 17,267 127,167
Tree Maintenance 261,100 261,100
Golf Course 264,900 264,900
Total Parks and Recreation 2,849,400 30,194 0 0 2,879,594
CITY/COUNTY LIBRARY
Library Building Maintenance 11,700 0 11,700
COMMUNITY PROMOTION
Promotional Coordinating Committe 1,000 (100) 900
Community Promotion Program 278,800 969 279,769
Total Community Promotion 279,800 869 0 0 280,669
HUMAN RELATIONS
Human Relations Commission 5,500 (400) 5,100
Human Relations Program 191,800 (600) 0 191,200
Total Human Relations 197,300 (1,000) 0 0 196,300
TOTAL LEISURE, CULTURAL, &
SOCIAL SERVICES 3,338,200 30,063 0 0 3,368,263
1
C-6 ,
r
' OPERATING PROGRAMS
` COMMUNITY DEVELOPMENT
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PLANNING
Commissions&Committees 172,800 10,033 182,833
Current/Advaneed Planning&Enf 949,000 333,039 1,282,039
' Total Planning 1,121,800 343,072 0 0 1,464,872
CONSTRUCTION DEVELOPMENT
Engineering 984,400 55,179 1,039,579
Building And Safety 538,900 7,950 546,850
Total Construction Development 1,523,300 63,129 0 0 1,586,429
' ECONOMIC DEVELOPMENT
Business Improvement Area 149,400 (2,200) 15,000 162,200
Appropriation Carryover (1,524) (1,524)
Total Economic Development 149,400 (3,724) 15,000 0 160,676
TOTAL COMMUNITY
DEVELOPMENT 2,794,500 402,477 15,000 0 3,211,977
t
i
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1
1
1 C-7
OPERATING PROGRAMS ,
GENERAL GOVERNMENT
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LEGISLATION AND POLICY
City Council 98,100 (1,100) 97,000
GENERAL ADMINISTRATION
City Administrative Officer 443,500 2,850 446,350
Public Works Administration 331,800 32,000 363,800
Total General Administration 775,300 34,850 0 0 810,150
LEGAL SERVICES
City Attorney 209,800 (700) 0 0 209,100
CITY CLERK SERVICES
Administration And Records 273,600 (2,600) 0 271,000
Elections 13,500 (500) 13,000
Total City Clerk Services 287,100 (3,100) 0 0 284,000
r
ORGANIZATIONAL SERVICES
Financial Administration 851,800 (7,100) 844,700
Personnel Administration 373,300 6,295 0 379,595
Information Systems Management 65,000 65,000
Other Support Services 949,000 35,583 0 984,583
Appropriation Carryover 1,503,560 1,503,560
Total Organizational Services 2,239,100 1,538,338 0 0 3,777,438
BUILDINGS AND EQUIPMENT
Building Maintenance 401,200 25,528 426,728
Vehicle And Equipment Maint 324,300 18,500 342,800
Total Buildings and Equipment 725,500 44,029 0 0 769,528
TOTAL GENERAL GOVERNMENT 4,334,900 1,612,316 0 0 5,947,216
. 1
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C_$
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CHANGES IN FUND BALANCE
GENERAL FUND
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Revenues
Tax Revenues 12,624,886 13,170,400 13,211,218 40,818
Licenses and Permits 195,697 197,200 188,400 1,200
Fines and Forfeitures 577,572 310,000 370,000 60,000
Investment and Property Revenues 686,521 646,000 734,575 98,575
Subventions and Grants 1,805,836 1,936,700 1,942,000 5,300
Service Charges 1,276,911 1,249,000 1,203,000 (46,000)
Other Revenues 1,192,037 893,000 980,500 97,500
Total Revenues 18,349,460 18,282,300 18,529,693 247,393—
Expenditures
Public Safety 8,022,196 8,794,300 8,950,256 165,956
Transportation 1,368,914 1,455,400 1,491,997 36,597
Leisure, Cultural, and Social Services 2,750,622 3,326,500 3,356,563 30,063
Community Development 2,206,558 2,645,100 3,051,301 406,201
General Government 4,190,101 4,334,900 5,947,216 1,612,316
Total Program.Expenditures 18,538,391 20,546,200 22,797,333 2,251,133
Reimbursed Expenditures (1,457,800) (1,528,400) (1,528,400) 0
Total Expenditures 17,090,591 19,017,800 21,268,933 2,251,133
Other Sources(Uses)
Operating Transfers In 1,075,416 1,036,100 980,557 (55,543)
Operating Transfers Out (661,300) (647,000) (647,000) 0
Expenditure Savings 0 285,300 800,000 514,700
Total Other Sources (Uses) 414,116 674,400 1,133,557 459,157
Revenues and Other Sources Over(Under)
Expenditures and Other Uses 1,682,995 (61,100) (1,605,693) (1,544,583)
Fund Balance, Beginning of Year 5,071,221 4,731,600 6,754,206 2,022,606
Fund Balance, End of Year 6,754,206 4,670,500 5,149,523 478,023
C-9
CHANGES IN FUND BALANCE
LIBRARY FUND ,
. rf..r.w.• > i<
'' €> ' ' r
t ,...:. :..........:iiii
::ii::.`\'J�i:iv2<°:'t::'::`:::Si:y'<:j_`C`.:
Revenues '
Tax Revenues 92,869 98,100 100,000 1,900
Investment and Property Revenues 10,111 2,500 16,800 14,300
Other Revenues 0 0 0 0
Total Revenues 102,980 100,600 116,800 16,200
Expenditures
Operating Programs
Library Maintenance 8,262 11,700 11,700 0
Total Expenditures 8,262 11,700 11,700 0 '
Other Sources(Uses)
Operating Transfers In
Operating Transfers Out (152,500) (88,900) (88,900) 0
Total Other Sources (Uses) (152,500) (88,900) (88,900) 0
Revenues and Other Sources Over(Under)
Expenditures and Other Uses (57,782) 0 16,200 16,200
Fund Balance, Beginning of Year 75,373 0 17,591 17,591 ,
Fund Balance, End of Year 17,591 0 33,791 33,791
C-10
CHANGES IN FUND BALANCE
' BUSINESS IMPROVEMENT AREA FUND
:::............................f.i.i:.i'.i'.i:::.:. :.
,.... .. ,..inr. ..i.ii :.}x.i: ........................ +...,:.:::.:i.i:••:...+. :..f.}:.::.>;::.>:f.::f::::.
:::::::.�:......::....:r.::..::::::x.::..:.r.::::::.r„i...r. ,it•..r... ...,....x:.:}:>..2.:::,:+;...r : ::xf.>:f.r.v::::.,.::.::::::::::n•::>:.::i':.+i::;.......:...
:u.>x:xcsi}:}{:G"`::::{:
19k1tQ..4Q...
} .>:.:ff;.i::�.::::::::::..:::>::::>:n...................... :.......r.:...:.v;i:.i:+.k:::::}.r.:}..::.......
2.::::::::.,, nnr.;;
.....................
.....r.,:n.n..:.......:::n i..n:::::.:::n.:n,.::.,•.2:.:.:5:.. .....:.r:.:i. ...........:.::::::,:::.......:.}:::::....,....:...:a: a,.u.a.�.::,... .:...... ..
....... .. ......... ..+...............................n,::^.:rf.i'.ixi:.;. ::. :2.:'}:.i i'.i}::.i i}:.}.,.}:::::.......:.v.a.:::::........ ..
....,...,,..-:........a..................:�::::,::,anro:.:::::: .e r.:}::n;...i#.'5...........:,.::}:}::::.x�..........::.....,:,.}:.:;{::::{::{::{::y;;:y:::.:.:,,•;. ..
...... r.rn,..r.r.nn.. .:......r.....a:::,.r+...+.n..........n,......:..
.
a...:.:.. ..:...... ...,::r.:::.:...::::::::::::... •.i:..:2'.:.�:`.:
.....3... .......n.....0.....n...{............ ........... .. .... ...n...:'.......... ... ... ..,::}::.v.i`iii}'.::.. ...v n..v..........rv..... .....+......
.........................v................v...,.v.........v....n.................r....................:...n...........
......... ....... .......r .n...............n..........,......... }u.................)..
..............................y::.::.........v...�.an'v. r... ........:n.....:.Ai:.i':.!i4
'O:O+;:•.{{:{Riu;(.::4p..n.n0..?n':{::{::{iA.i....$}:f;>..}:i.i ii:;:::::::.::n�+.
.�:::::rv:::
...........:... v....:1.vr:n....v.r�i...r. ..�.v.....i n..C.....n..n...{..\......n............... .:.:...................... .....
Revenues
Tax Revenues 67,747 71,400 73,800 2,400
Investment and Property Revenues 6,944 4,500 5,153 653
Service Charges 36,530 38,000 38,000 0
Other Revenues 6,612 3,000 9,000 6,000
Total Revenues 117,833 116,900 125,953 9,053
Operating Expenditures
' Community Development 150,324 149,400 160,676 11,276
Total Expenditures 150,324 149,400 160,676 11,276
Other Sources (Uses)
Operating Transfer In 30,000 30,000 30,000 0
Revenues and Other Sources Over(Under)
Expenditures and Other Uses (2,491) (2,500) (4,723) (2,223)
Fund Balance, Beginning of Year 45,474 45,600 42,983 (2,617)
Fund Balance, End of Year 42,983 43,100 38,260 (4,840)
1
1
C-11
CHANGES IN FUND BALANCE
GAS TAX/TRANSPORTATION DEVELOPMENT ACT FUND ,
n..:::............
...:....:..:....:.:.:.::: ... .... ::::::.................. ..........................
..........:....,;,;i:;.i i:e:.;x:ffei;:f:ii;faii;ixei iii i:.:ai i::,•::oy'v...;:i.:::::i:f.:::::::::.r.::::::... ............... ............:::.:::.:
::...........:::::::::::
i:.;:.i::::::::::::ii:.iiii:.i: . .
::$m� ' :Y���'%%:ii;::f:<.s:.;
.............:.....r.......r.............. ..r.::.r...::.ii:.itl:;.i:.i:.`)i):;.ii:.i:iii,..ii:.`Jiiiiiiii:f.ii:.i:.:�iin.iii:;.i::i`.iiiiii?':•'.�::::::::.i:.i:.i`iii:i`:f::t:ii:::f.i:.i•::.... y
::f..r.n.::::::nf.Qy:::.:rvmw.4:::.:.::::rv::.r.:.rc:::>::::..vrc:::::::rv:::::rv:::::::::n::.'::n'.: y:.f.::y:rv. •
i �n
,y
yyyyyy''' 1 yyy��
i:)..........� 1'F::i:Si<�::•+i:i:.i:.iiili:ii'.:i:IM� .i i:iY:RT✓
Revenues
Investment and Property Revenues 0 0 400 400
Subventions and Grants
Gasoline Tax 565,683 590,000 590,000 0 ,
TDA Sales Tax 357,233 357,200 301,257 (55,943)
Bridge Replacement Grant 0 0 694,820 694,820
Other Revenues (FAU Assignments) 27,680 0 0 0 '
Total Revenues 950,596 947,200 1,586,477 639,277
Expenditures
Capital Projects 371,245 0 764,764 764,764
Total Expenditures 371,245 0 764,764 764,764
Other Sources (Uses)
Operating Transfers Out (922,916) (947,200) (891,657) 55,543
Revenues and Other Sources Over(Under)
Expenditures and Other Uses (343,565) 0 (69,944) (69,944)
Fund Balance, Beginning of Year 413,509 0 69,944 69,944 ,
Fund Balance, End of Year 69,944 0 0 0
C-12
CHANGES IN FUND BALANCE
' CAPITAL OUTLAY FUND
i.r
.:.i..?.:.O::..$.j....'.v..::..: :.r:.:r:
{..f.}n.ns.{ifbf.v...frv:.n.:n:....::.:.ni.?:....n:r.n}r...nfr.....:..:.:.vir.F..::..MCr:v.....:.hr.....:..;)f..vrf..:.:......:..r...:.....r.:...y.:.i..?n:rv....:.v.::...:.:...:r.:..:.:...:.:.v.:::..:.n.....v....:...r.:....r...:.....:...:......:....:....:....r....:....•..:.:..:.:..:.:.......:.:..:....:.:..::...:.:.
...::.`:..:.........f......:...:...?...s...i...?...;...'..%......n<..;.:2.'...•2?....r:.:.)'.:.c..:..f..).}:.'n;..r....i.?i.:.:.}:.:f..4).:..?.?..:;n.:....)..:...:.f,:f...f)..:.}:::..?.)..::..).::)?.:.'..}f..:i.'.}f..}:.:):..:;rr.%...)f.::..�::.
.�..:.....i.i.i+....��..:•;".:)i:�
.i�2:f'::.i:<:fc•f.i%ni.i:'3:.ii? ?iX::::n. ::.
. .. :.r:: n .i;fi):•i
M .
: f$%'?nKr.;:n.n
:..:
.:..}......:...:..}.i..::n...w:..:...n:...:..:n::..:..:v.:.:...:v./....y.::..:.>.w.i.......:.v.o:..Jf...:nY:...::.2..�...n.v.:.....::v...}x....:.f...:.....Y:.....:....:%.n.....:.:f.v:.n:::.n.4....v..tr...'.::..:.:::..::.:..:::I.::..':.:..)..:a.:.::...:::..::n..:..:.:v..:..:m..:..:,..:...:n..:..:...Q...a:..(:n..:f..�...::..::.:n:.n::.::v.::.::: v ....:."..a.:.._:.?n......).)J'..iv...pi....).:i.n..}:..w.i.:.n..i:.,.:v.:;....::..:.:.::
i%v.i�:.i•.::i..i:.:.:.......:...:.....i.�.f.:.l,:•:..:::::.::.�:::::n:I:.:v:::::::i:..h:,...::..::
{i:in::$$f:•iif}i} } }:)i.}$:}.
..,f,rv,.:..,.?..........
.............
... "'('$::i:::i:xN'.... ,. ..::x.. ..).................:.......... .}}....) Ali
�: .:: v.:n.;n:::: ..... ... ...:r::... .)C..j........ n. .v..:.n...: ..v.f.. n.....:...:.................n n:.....:::::.. ..'�f�% .::}.:.n..........
Revenues
Tax Revenues 2,237,570 2,355,000 2,362,062 7,062
Investment and Property Revenues 538,522 425,000 485,753 60,753
Subventions and Grants 9,397 0 146,000 146,000
Service Charges 104,890 0 0 0
Other Revenues 306,729 20,000 20,000 0
' Total Revenues 3,197,108 2,800,000 3,013,815 213,815
Expenditures
' Capital Projects 2,178,983 2,559,000 11,664,331 9,105,331
Fremont Theatre Deferral 0 0 (1,450,000) (1,450,000)
Total Expenditures 2,178,983 2,559,000 10,214,331 7,655,331
' Other Sources(Uses)
Operating Transfers In 0 0 0
Operating Transfers Out (574,194) (541,000) (541,000) 0
Proceeds from Debt Financing 0 2,750,700 2,750,700
Total Other Sources (Uses) 0 (541,000) 2,209,700 2,750,700
Revenues and Other Sources Over(Under)
Expenditures and Other Uses 443,931 (300,000) (4,990,816) (4,690,816)
Fund Balance, Beginning of Year 5,290,432 844,900 5,734,363 4,889,463
Fund Balance, End of Year 5,734,363 544,900 743,547 198,647
C-13
CHANGES IN FUND BALANCE
PARK DEVELOPMENT FUND
44 .
.............. ....................................... ......
wg
ftk: gym,
8: IN= SOWN
Revenues
Investment and Property Revenues 133,969 60,000 75,000 15,000
Subventions and Grants 65,700 0 0 0
Service Charges (Park In—Lieu Fees) 154,537 100,000 120,000 20,000
Total Revenues 354,206 160,000 195,000 35,000
Expenditures
Capital Projects 13,860 63,000 2,524,168 2,461,168
Total Expenditures 13,860 63,000 2,524,168 2,461,168
Other Sources (Uses)
Proceeds from Debt Financing 1,240,000 1,240,000
Revenues and Other Sources Over(Under)
Expenditures and Other Uses 340,346 97,000 (1,089,168) (1,186,168)
Fund Balance, Beginning of Year 1,358,496 760,500 1,698,942 939,342
Fund Balance, End of Year 1,698,842 857,500 609,674 (247,826)
C-14
CHANGES IN FUND BALANCE
EQUIPMENT REPLACEMENT FUND
.............v...............n.4.v,..n..vnnn ....,..\:vn..,...Cm.n:.:::::n.:::n......... .......v........v::::,::::::....................
...J$.{..............nvvx.....:.r.::n.n::.....
ey4�y��,Y�,Y•�.::}:.}:.:.:::i.}:::.:..:.:.::......
......:..............::::.:.:.v.:::w:: ::..:::::: �i. +!':i!.:i.}i}i?i:JJ:`i:::::::::.}i}:Y};Y:i.
..
:i:{;i;.:;•ii:.:::::c:ci;:::.:i:::.i';!WE.:::i:::`:::>�;:;a:.i'i<:::;:.: <:::<:::;•:
i.i:.i:.}:.i:........:.}:.iJ:.J:.:.}}:.::::::::..:.:v.2:i.:::::.f.::.::.r..r.::::.r.::::.::::::.<:.i:';'... ...........:.. ..:::....:........,. :.�..,�..:.:. ::::::::....
:.i.::::::::::::n..
................
......r...;r.. ,r,'tr.n.n....vn n..n.,n.... .......... .........
rJr nr....:...},.. ..n n...»..:::::n•;v:.::::.:::::::.:.�.::::..r..............................,................. ......................................................................:....
..............................................Y.Ii\.:..x.:::::}Y:4}i}J}Jiiiii}i}iii}ii:nY:}i::}}}i}}}:.}:.}i}i}i}}}i{5:,.::.:::............................:....:::n.::::........:.. : :::.::R..:...... :...:..........x.n}i}........
Revenues
Investment and Property Revenues 198,359 140,000 180,000 40,000
Other Revenues '
Other Fees and Charges 84,864 0 500 500
Sale of Surplus Property 42,120 20,000 100,000 80,000
Total Revenues 325,343 160,000 280,500 120,500
Expenditures
Capital Acquisitions 478,350 1,000,600 1,833,428 832,828
' Total Expenditures 478,350 1,000,600 1,833,428 832,828
Other Sources (Uses)
Operating Transfers In 631,300 661,400 661,400 0
Revenues and Other Sources Over(Under)
Expenditures and Other Uses 478,293 (179,200) (891,528) (712,328)
' Fund Balance, Beginning of Year 2,142,763 1,783,000 2,621,056 838,056
Fund Balance, End of Year 2,621,056 1,603,800 1,729,528 125,728
1
C-15
CHANGES IN FUND BALANCE
DEBT SERVICE FUND '
.......:..........v ..................... ......:... .... ................n.v................................ wy.y�y... ..:..:::n.:...::..:...::..�....v....:.:.::::n::::i}}i:i::lIi4i$:f$y$ii�:::i:(:i$ii'�f4i$jiiij:
'K)f:4:$$j::;$:ifii: ��::\ii�:<i:i'8i:�i;"i:.ii::•.ii iiii:�i i):"i:�i:��i'i
v:::::::::::n ii:i.. ......n......:':::::::::':' iiii.:.....:..:..........::.::.....:........n.............r....::...
:.:v:,:;iiii::. .......rc:::::............. .........................y:.�:.::
�i ii ii:'iii"`i`}:4ii;�i:�ii`}>i i:..:':n�:::nvn':m.n.......,.:n.::..n......:n.n..\ii::}:i:}i}}}i}::}::}ii}ii}ii::}iiii:i.}iiii}iii}:.i}i:i'>i>ii ii iiiii i:JNi}ii J}}:.}:iy':i::::::!'.i ii:::.ii i}iiii::iii'::•
.........n.............v.....vn....................... \................................................................................................
i::.n
:i}J::i.$$::$::$:Y,..:::i::$iii::i::i:::;i
........................................ .............:. ........:::.. j��/, � .........:.:.......
:$:
ni:i'i.i iii:i:i:::4:G:'::�:::i:;:::$':{iiii' :
...........................................
:............n...........:nji:.Y......n...............R.:i.iJ:?.iJ:Jii:4:.ii}iii Ji iiiii iiii i.n....:......n..r...i...:..... ...�.}i}i..
Expenditures
Debt Service 574,194 541,000 541,000 0
Total Expenditures 574,194 541,000 541,000 0
Other Sources(Uses) ,
Operating Transfers In 574,194 541,000 541,000 0
Proceeds from Debt Financing 0 0 418,600 418,600 '
Total Other Sources (Uses) 574,194 541,000 959,600 418,600
Revenues and Other Sources Over(Under) ,
Expenditures and Other Uses 0 0 418,600 418,600
Fund Balance, Beginning of Year 481,700 481,700 481,700 0
Fund Balance, End of Year 481,700 481,700 900,300 418,600
C-16 ,
CHANGES IN FUND BALANCE
WATER FUND
:..:.:.f:.:4 ..ii:.i:'iii;%.iiiri;i.i:{<i.}i:{.;:f.ii:�;i;i;:.:fii i;>;i;::�:i'.•;:':iff•i:i;:.;:v'f•i:•i:. .. •.•:••.•.• ....
':..C.nk:0',>:f.)iii%.:i .,.4::i;ii:.;ii::::::.:::.::.:i:::;i;;i:.;:.i:.;;;:.:f.::::.i:.i:.;i:.):
n•.fffni•.r>;i):n:.isnnr: +..:f+.+.\fi$'fi::i:•;:•y:C:fp)::•\•ii:�:.)Y::..�:.i:...•:•::.:.:::.::..f:N::;:!:f::i'isf)S�'i;iMWMMNNMNMMMMWF::iii:'i:
.....................................................
V.hrny.. r.f ry r:..::.v.:.)::r::
r.ao:c r.;.i: ::
......:::.;;.n...:mJvnn...: ......::
,:.�:�:.i));v.�:ni;i:.i:.ii:.;:.i:.;:.i; y'•:i::iii:!.>:i:l::f':iijj::i::i:: :�.):<:iil::i:i:::!:�.):;.>i :.:.
'i':.v:.�.....:+..n.... .:..%::.:...:....::.ice:.• : v:: �`(if:ii:::jijiti::\.;i..... ::C>v':i::vi::i':i
a>`L;n::.)»i,n. .:.........`��
:::.t.•.o:::::.r.:..:u.,e::.r.:...:::.::.:f.;+i::.:::.::::::::::.r.:::.::`.isf:'ti:i::<::i::::i::i:;::>:.i:>:fff.:f.):.>:.;:.>::i:f.i::)'
:o.. r:�y 3
F)F[ I
:::::::.r::...r..<r..::.r;:i v..rv..r;f..::.:ii........:i.�...:................:......i:::,>:.,,,.)>:.:........»:::.)x..'.>:.,.r:c)....................r.........::..i............:..... ....: ....... .......................:........................
' Revenues
Investment and Property Revenues 446,353 250,000 305,000 55,000
Service Charges
' Water Sales
Water Service Charges 3,863,639 5,046,600 5,046,600 0
Sales to Cal Poly 55,415 75,000 75,000 0
Sales to Cuesta 23,063 25,000 25,000 0
Capital Improvement Charges 0 150,000 150,000 0
Connection Charges and Meter Sales 98,854 50,000 50,000 0
' Hydroplant Revenues 61,364 0 0 0
Other Service Charges 59,599 20,000 20,000 0
Total Revenues 4,608,287 5,616,600 5,671,600 55,000
Expenditures
Operating Programs
' Public Utilities 2,759,955 3,460,400 4,099,848 639,448
General Government 691,000 682,300 682,300 0
Capital Projects 1,353,130 3,634,000 4,731,008 1,097,008
Debt Service 677,335 679,700 679,700 0
Total Expenditures 5,481,420 8,456,400 10,192,856 1,736,456
Other Sources(Uses)
Operating Transfers Out (40,000) 0 0 0
Expenditure Savings 0 80,000 250,000 170,000
Total Other Sources (Uses) 17U,LM
Revenues and Other Sources Over(under)
Expenditures and Other Uses (913,133) (2,759,800) (4,271,256) (1,511,456)
Fund Balance, Beginning of Year 6,158,024 3,662,700 5,244,891 1,582,191
Fund Balance, End of Year
Reserved for Debt Service 488,800 488,800 488,800 0
Unreserved 4,756,091 414,100 484,835 70,735
Total Fund Balance 5,244,891 902,900 973,635 70,735
1
C-17
CHANGES IN FUND BALANCE
SEWER FUND
.::n.,:En'n:.,i:.i'.:.r..i;.:::..:.::x.:...:w::.:...;�:;a4.%.:n;n....i)i,.ii.}i%.:}...Y:%.%;.rv...%Y:«;:::n;4:;.:.i.,C.%.ri.:.i..'rvl+..t;S.,.::y:.;..>....vf.;.i.::..i.^n:i.:;.;:.:.np...>YY....:::a�..':4�.a..va::Gr.ny:i•..::y.:..,::,..v.;i:.....:rY:,..'i{:.:..:.'.:...:.:.:..:.Y.l..:r:...:Yi:.G:i,'.0.:..:a.}.:.n:.:.:.:.:.:.}:.v:::.:,,,::..n.,:.n.r..:./::.:.l:..::.rcn...Y..::...n.::r:.:.v r.%n:.x.:Yi.i
:..:.:.ni..J..::.i.R:'J..:.'..:...i...:...:..:..:..::...:..:.:....:.i.,...:.:.y...:..::.:.:.:..:.:n:..
:.:.::.:..:::........i.::.........:.:.te:.....::..
.r...Y::..:.%:.:.:...:.Y:....:.:S..:Y:..:.:.:.:n....:.:.3
..:........:...:....:....:....:...................a...:.n..
.�................................
:i.......:.:...}...%:..:::'.::.':nni....n.:..::...:..:...sf...:....:.;.,.:.:.i.
�.....::..:..:.....raw ':'': ..%
l.... .v
:`::.fi.C.R : p: i
: :sY:c . f ......w.i...:..Y.
00
Revenues ,
Investment and Property Revenues 13,071 50,000 28,000 (22,000)
Service Charges
Customer Sales ,
Sewer Service Charges 1,953,336 2,705,000 2,705,000 0
Sales to Cal Poly 60,726 75,000 75,000 0
Industrial User Charges 0 115,000 115,000 0 '
Other Service Charges 28,041 20,000 42,590 22,590
Total Revenues 2,055,174 2,965,000 2,965,590 590
Expenditures '
Operating Programs
Public Utilities 1,007,878 1,831,600 2,058,992 227,392
General Government 519,600 514,900 514,900 0 ,
Capital Projects 1,042,691 1,716,000 32,322,074 30,606,074
Total Expenditures 2,570,169 4,062,500 34,895,966 30,833,466
Other Sources (Uses)
Debt Financing Proceeds 1,110,000 31,674,000 30,564,000
Operating Transfers Out (30,000) (30,000) 0
Expenditure Savings 0 227,392 227,392 ,
Total Other Sources (Uses) 0 1,080,000 31,871,392 30,791,392
Revenues and Other Sources Over(Under) '
Expenditures and Other Uses (514,995) (17,500) (58,984) (41,484)
Fund Balance, Beginning of Year 954,619 498,600 439,624 (58,976) ,
Fund Balance, End of Year 439,624 481,100 380,640 (100,460)
r
r
C_18
r
CHANGES IN FUND BALANCE
PARKING FUND
................::a?+:<c.+:o in:;:n.:,..:::::^:: f•?.":..:.•r'.:.;:.:' n.::.:s::.i}:.ixa:.S:.i:.i:c3:.:;s:ua3':;:2:;a:.:
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Revenues
Investment and Property Revenues 482,088 195,000 223,275 28,275
Fines and Forfeitures 179,552 335,000 450,000 115,000
Service Charges
Parking Meter Collections
Lots 195,468 192,900 192,900 0
Streets 411,452 415,000 415,000 0
Parking Structure Collections 116,555 178,500 178,500 0
Long-Term Parking Revenues 86,655 72,000 72,000 0
Lease Revenues 0 95,000 95,000
Parldng In-Lieu Fees 55,550 135,000 135,000 0
Other Service Charges 22,680 15,000 15,000 0
Total Revenues 1,550,000 1,633,400 1,776,675 143,275
' Expenditures
Operating Programs
' Parking 462,496 609,300 693,889 84,589
General Government 188,100 188,700 188,700 0
Capital Projects 2,517,270 1,000,000 2,601,312 1,601,312
Debt Service 926,776 930,000 930,000 0
Total Expenditures 4,094,642 2,728,000 4,413,901 1,685,901
Other Sources(Uses)
Operating Transfers Out (7,900) (7,900) (7,900) 0
Expenditure Savings 45,600 26,460 19,140
Total Other Sources(Uses) ,
Revenues and Other Sources Over(Under)
Expenditures and Other Uses (2,552,542) (1,056,900) (2,618,666) (1,542,626)
Fund Balance, Beginning of Year 6,631,643 2,244,200 4,079,101 1,834,901
Fund Balance, End of Year.
Reserved for Debt Service 1,027,700 1,027,700 1,027,700 0
Unreserved 3,051,401 159,600 432,735 273,135
Total Fund Balance 4,079,101 1,187,300 1,460,435 273,135
1
' C-19
CHANGES IN FUND BALANCE
TRANSrr FUND 1
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Revenues ,
Investment and Property Revenues 21,090 8,000 30,000 22,000
Subventions and Grants
TDA Revenues 324,578 324,600 383,200 58,600 '
UMTA Grants 27,680 0 292,600 292,600
Other Contributions 0 0 2,500 2,500
Service Charges 168,817 139,900 175,000 35,100
Total Revenues 542,165 472,500 883,300 410,800
Expenditures
Operating Programs
Transportation 469,356 477,900 609,962 132,062
General Government 49,200 51,700 51,700 0 ,
Total Operating Expenditures 518,556 529,600 661,662 132,062
Capital Projects
Two Replacement Buses 0 0 339,400 339,400 '
Trolley Purchase 0 0 220,000 220,000
Total Capital Projects 0 0 559,400 559,400
Total Expenditures 518,556 529,600 1,221,062 691,462 '
Other Sources(Uses)
Operating Transfers In 90,000 0 0 0 '
Revenues and Other Sources Over(Under)
Expenditures and Other Uses 113,609 (57,100) (337,762) (148,600) ,
Fund Balance, Beginning of Year 293,340 259,000 406,949 147,949
Fund Balance, End of Year 406,949 201,900 69,187 (132,713) '
C-20
CHANGES IN FUND BALANCE
' WHALE ROCK COMMISSION
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Revenues
Investment and Property Revenues 114,179 65,000 84,500 19,500
Service Charges
' Water Sales
Operating Charges 218,381 314,500 314,500 0
Water Distribution Charges 254,419 300,000 300,000 0
' Fishing Program 22,124
Other Revenues 0 1,000 1,000 0
Total Revenues 609,103 680,500 700,000 19,500
Expenditures
Operating Programs
' Public Utilities 420,584 584,200 705,460 121,260
General Government 93,400 90,800 90,800 0
Capital Projects 98,620 868,000 897,754 29,754
' Total Expenditures 612,604 1,543,000 1,694,014 151,014
Other Sources(Uses)
Operating Transfers Out 0 (6,500) (6,500) 0
Revenues and Other Sources Over(under)
' Expenditures and Other Uses (3,501) (869,000) (1,000,514) (131,514)
Fund Balance, Beginning of Year 1,367,976 1,255,000 1,364,475 109,475
' Fund Balance, End of Year 1,364,475 386,000 363,961 (22,039)
1
' C-21
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C=22
Section D
MID-YEAR BUDGET REQUESTS
1
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SUMMARY OF 1990-91 MID-YEAR BUDGET REQUESTS
There were no Mid=Year Budget Requests submitted by the operating departments for
1990=91. that require Council .action at this time.
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3. 1990-91 F±!NANCIAL PLAN POLICIES (STATLER/233 - 60 MIN.)
Consideration of approving the 1990-1991 Financial Plan policy changes.
(Report to be distributed under separate cover when received.)